On Wednesday 5 May, the Member States’ ambassadors to the EU (Coreper) gave the green light to the European Commission’s proposal of 26 January to amend the Regulation (389/2012) on administrative cooperation in the field of excise duties as regards the content of electronic registers.
The text concerns certified consignors and certified consignees, who are the economic operators involved in the movement of excise goods released for consumption on the territory of one Member State and moved to the territory of another Member State.
Under the current rules, Member States may grant a certified consignor or a certified consignee dispatching or receiving excise goods only occasionally a temporary certification, limited to a specific quantity of excise goods, to a single consignor or consignee, and for a specific period of time.
The proposal aims at including the information that Member States have to enter in the registers of the electronic database concerning certified consignors and certified consignees who move excise goods only occasionally and who benefit from a temporary certification.
This information relates to the quantity of products, the identity of the economic operator at the end of the movement of the products and the duration of the temporary certification.
Given the technical nature of the proposal and its non-controversial content, the EU Council’s text does not contain any changes to the Commission’s proposal.
For its part, the European Parliament gave a favourable opinion on 29 April, also without amendment and under a simplified procedure.
The changes should apply from 13 February 2023. The text is expected to be formally adopted at an EU Council meeting next week and can be found at: https://bit.ly/2SutE5t (Original version in French by Marion Fontana)