Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods

The common partial loss threshold referred to in Articles 6(7) and 45(2) of Directive (EU) 2020/262 for manufactured tobacco, falling within the scope of Council Directive 2011/64/EU , is 0 %.

The messages exchanged in accordance with Articles 20 to 25 and Articles 36 and 37 of Directive (EU) 2020/262 shall comply with Annex I to this Regulation. Where codes are required for the completion of certain data elements in those messages in accordance with Annex I, the codes listed in Annex II shall be used.

The draft electronic administrative document submitted in accordance with Article 20(2) of Directive (EU) 2020/262 and the electronic administrative document to which an administrative reference code has been assigned in accordance with Article 20(3), third subparagraph, of that Directive shall comply with the requirements set out in the applicable provisions of Table 1 of Annex I to this Regulation.

The draft electronic simplified administrative document submitted in accordance with Article 36(1) of Directive (EU) 2020/262 and the electronic simplified administrative document to which an administrative reference code has been assigned in accordance with Article 36(2), third subparagraph, of that Directive shall comply with the requirements set out in the applicable provisions of Table 1 of Annex I to this Regulation.

The messages concerning the cancellation of the electronic administrative document as provided for in Article 20(6) of Directive (EU) 2020/262 shall comply with the requirements set out in Table 2 of Annex I to this Regulation.

The messages concerning the change of destination as provided for in Article 20(7) and Article 36(5) of Directive (EU) 2020/262 shall comply with the requirements set out in Tables 3 and 4 of Annex I to this Regulation.

The messages concerning the splitting of the movement of energy products under suspension of excise duty as provided for in Article 23 of Directive (EU) 2020/262 shall comply with the requirements set out in Tables 4 and 5 of Annex I to this Regulation.

The report of receipt submitted in accordance with Article 24(1) or Article 37(1) of Directive (EU) 2020/262 and the report of export provided for in Article 25 of that Directive, shall comply with the requirements set out in Table 6 of Annex I to this Regulation.

1 The fallback documents referred to in Articles 26(1), point (a), and 38(1), point (a), of Directive (EU) 2020/262 shall contain data elements, data groups and data subgroups set out in columns A and B of Table 1 of Annex I to this Regulation. The data elements, data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters set out in columns A and B of Table 1 of Annex I to this Regulation.

2 The information concerning the change of destination of the goods and the splitting of the movement of energy products to be communicated by the consignor to the competent authorities of the Member State of dispatch, in accordance with Articles 26(4) and 38(4) of Directive (EU) 2020/262, shall be displayed in the form of data elements, data groups and data subgroups as set out in columns A and B of Table 3 of Annex I to this Regulation or columns A and B of Table 5 of Annex I to this Regulation, as applicable. All the data elements, data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters set out in columns A and B of Table 3 of Annex I or columns A and B of Table 5 of Annex I, as applicable.

3 The fallback documents referred to in Article 27(1) and (2) and in Article 39 of Directive (EU) 2020/262 shall bear the title ‘Fallback report of receipt for movements of excise goods’ or ‘Fallback report of export for movements of excise goods under suspension of excise duty’, as applicable. The data shall be displayed in the form of data elements, data groups and data subgroups as set out in columns A and B of Table 6 of Annex I. All the data elements, data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters set out in column A and column B of Table 6 of Annex I.

Regulations (EEC) No 3649/92 and (EC) No 684/2009 are repealed with effect from 13 February 2023. Notwithstanding the first paragraph, Regulation (EEC) No 3649/92 shall apply until 31 December 2023 to movements of goods initiated before 13 February 2023.

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 13 February 2023.