Commission Implementing Regulation (EU) 2021/2266 of 17 December 2021 laying down rules for the application of Council Directive 92/83/EEC as regards the certification and self-certification of independent small producers of alcoholic beverages for excise duty purposes

The form of the certificate for independent small producers referred to in Article 23a(1) of Directive 92/83/EEC (‘the certificate’) is set out in the Annex to this Regulation.

For the purposes of referring to the certificate in the administrative document for the movement of goods under Chapter IV of Directive 2008/118/EC, the information to be included in the administrative document, as set out in Table 1 of Annex I to Commission Regulation (EC) No 684/2009 , shall be the following: (a) in box 17l: ‘The product described has been produced by’ followed by, as applicable, one of the following terms: (a) ‘a certified independent small brewery’; (b) ‘a certified independent small wine producer’; (c) ‘a certified independent small producer of fermented beverages other than wine and beer’; (d) ‘a certified independent small intermediate products producer’; (e) ‘a certified independent small distillery’; (b) in box 18e: the document type for the certificate; (c) in box 18f: the serial number of the certificate.

1 For the purposes of referring to the certificate in the administrative document for the movement of goods under Chapter V of Directive 2008/118/CE, the information to be included in box 14 of the simplified accompanying document, as set out in Commission Regulation (EEC) No 3649/92 , shall be the serial number of the certificate and the term ‘Certificate of’ followed by, as applicable, one of the following the terms: (a) ‘independent small brewery’; (b) ‘independent small wine producer’; (c) ‘independent small producer of fermented beverages other than wine and beer’; (d) ‘independent small intermediate products producer’; (e) ‘independent small distillery’.

2 In cases where the movement of goods includes different alcoholic beverages and it is intended to apply the reduced excise duty only to certain beverages, the commercial description of the alcoholic beverages produced by the independent small producer shall be indicated in box 14 of the simplified accompanying document, as set out in Regulation (EEC) No 3649/92.

Where independent small producers fall within the definitions set out in Article 4(2), Article 9a(2), Article 13a(4), Article 18a(3) or Article 22(2) of Directive 92/83/EEC, and Member States allow independent small producers established in their respective territory to self-certify, the producers’ status as well as their annual production shall be declared in the administrative document in accordance with Articles 5 and 6 of this Regulation.

1 For the movement of goods under Chapter IV of Directive 2008/118/EC, the status of the independent small producers shall be declared in box 17l of the administrative document, as set out in Table 1 of Annex I to Regulation (EC) No 684/2009, in the following terms: ‘It is hereby certified that the product described has been produced by’ followed by, as applicable, one of the following terms: (a) ‘an independent small brewery’; (b) ‘an independent small wine producer’; (c) ‘an independent small producer of fermented beverages other than wine and beer’; (d) ‘an independent small intermediate products producer’; (e) ‘an independent small distillery’.

2 When the consignor of the alcoholic beverages is not the self-certified independent small producer, the number in the system for exchange of excise data referred to in Article 19(1) of Council Regulation (EU) No 389/2012 (‘SEED number’) or value added tax number (‘VAT number’) of the producer shall also be declared in box 17l. The SEED number shall be the excise related authorisation number granted by the competent authorities referred to in Article 19(1) of Regulation (EU) No 389/2012. The VAT number, as referred to in Article 214 of Council Directive 2006/112/EC , shall be indicated only when the independent small producer does not have a SEED number.

3 The annual production of alcoholic beverages of the small independent producer shall be declared in box 17n of the administrative document, as set out in Table 1 of Annex I to Regulation (EC) No 684/2009. The quantity shall be indicated in hectolitres, except in case of ethyl alcohol, which shall be indicated in hectolitres of pure alcohol.

For the movement of goods under Chapter V of Directive 2008/118/EC, the following information shall be declared in box 14 of the simplified accompanying document, as set out in Regulation (EEC) No 3649/92: (a) the status of the independent small producer in the following terms: ‘It is hereby certified that the product described has been produced by’ followed by, as applicable, one of the following terms: (a) ‘an independent small brewery’; (b) ‘an independent small wine producer’; (c) ‘an independent small producer of fermented beverages other than wine and beer’; (d) ‘an independent small intermediate products producer’; (e) ‘an independent small distillery’; (b) the total annual production in hectolitres, except for ethyl alcohol which shall be declared in hectolitres of pure alcohol; (c) the SEED or VAT number of the self-certified independent small producer, as laid down in Article 5(2) of this Regulation, when the consignor of the alcoholic beverages is not the producer; (d) the commercial description of the alcoholic beverages produced by the independent small producer where the movement of goods includes different alcoholic beverages and it is intended to apply reduced excise duty only to certain beverages.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 January 2022.