Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022 laying down the rules for the application of Council Directive (EU) 2020/262 as regards the use of documents in the context of movement of excise goods under a duty suspension arrangement and of movement of excise goods after release for consumption, and establishing the form to be used for the exemption certificate

1 The form to be used for the exemption certificate referred to in Article 12(1) of Directive (EU) 2020/262 (‘the exemption certificate’) is set out in the Annex to this Regulation.

2 When using the exemption certificate for the purposes of Article 12(2) of Directive (EU) 2020/262, Member States shall inform the Commission thereof and provide it with necessary information.

3 Member States shall notify the Commission of their national authorities responsible for stamping the exemption certificate.

4 Member States, which dispense with the obligation of the consignee to have the certificate stamped, as set out in point (14) of the explanatory notes of the Annex, shall inform the Commission thereof.

5 The Commission shall communicate to Member States the information received pursuant to paragraphs 2, 3 and 4, no later than 1 month as from the date of receipt of the said information.

A consignor wishing to dispatch excise goods under duty suspension arrangement shall complete the fields of the draft electronic administrative document, as set out in Article 3 of Commission Delegated Regulation (EU) 2022/1636 , and submit it to the competent authorities of the Member State of dispatch as referred to in Article 20(2) of Directive (EU) 2020/262. That draft electronic administrative document shall be submitted no earlier than 7 days before the date indicated on that document as date of dispatch of the excise goods concerned.

1 A consignor wishing to cancel the electronic administrative document, in accordance with Article 20(6) of Directive (EU) 2020/262, shall submit the draft cancellation message referred to in Article 5 of Delegated Regulation (EU) 2022/1636 to the competent authorities of the Member State of dispatch.

2 The competent authorities of the Member State of dispatch shall carry out an electronic verification of the data in the draft cancellation message referred to in paragraph 1. Where the data in the draft cancellation message are valid, the competent authorities of the Member State of dispatch shall add the date and time of validation to the cancellation message, communicate that information to the consignor and forward the cancellation message to the competent authorities of the Member State of destination. Where the data in the draft cancellation message referred to in paragraph 1 are not valid, the competent authorities of the Member State of dispatch shall inform the consignor thereof without delay. Where the consignee is an authorised warehousekeeper or a registered consignee, upon receipt of the cancellation message, the competent authorities of the Member State of destination shall forward the cancellation message to the consignee.

1 When a consignor wishes to change the destination or the consignee as referred in Article 20(7) of Directive (EU) 2020/262, the competent authorities of the Member State of dispatch shall carry out an electronic verification of the data in the draft change of destination message, referred to Article 6 of Delegated Regulation (EU) 2022/1636. Where the data of the draft change of destination message are valid, the competent authorities of the Member State of dispatch shall: (a) add the date and time of validation and a sequence number to the draft change of destination message and inform the consignor thereof; (b) update the initial electronic administrative document according to the information in the draft change of destination message.

2 Where the update referred to in paragraph 1, point (b), of this Article, includes a change of Member State of destination or a change of consignee, Article 20(4) or 21(1) of Directive (EU) 2020/262 shall apply with respect to the updated electronic administrative document.

3 Where the update referred to in paragraph 1, point (b), of this Article, includes a change of Member State of destination, the competent authorities of the Member State of dispatch shall forward the change of destination message to the competent authorities of the Member State of destination mentioned in the initial electronic administrative document. The competent authorities of the Member State of destination shall then forward the change of destination message to the consignee mentioned in the initial electronic administrative document.

4 Where the update referred to in paragraph 1, point (b), of this Article, includes a change of consignee within the same Member State of destination as in the initial electronic administrative document, the competent authorities of that Member State shall inform the consignee mentioned in the initial electronic administrative document of the change.

5 Where the update referred to in paragraph 1, point (b), of this Article, includes a change of the place of delivery mentioned in the initial electronic administrative document, as referred to in Article 3 of Delegated Regulation (EU) 2022/1636 without involving a change of the Member State of destination nor a change of the consignee, the competent authorities of the Member State of dispatch shall forward the change of destination message to the competent authorities of the Member State of destination mentioned in the initial electronic administrative document. Upon receipt of the change of destination message, the authorities of the Member State of destination shall forward the change of destination message to the consignee.

6 Where data in the draft change of destination message are not valid, the competent authorities of the Member State of dispatch shall inform the consignor thereof without delay.

1 A consignor wishing to split the movement of energy products pursuant to Article 23 of Directive (EU) 2020/262 shall submit a draft splitting operation message referred to in Article 7 of Delegated Regulation (EU) 2022/1636 for each destination to the competent authorities of the Member State of dispatch.

2 The competent authorities of the Member State of dispatch shall carry out an electronic verification of the data in the draft splitting operation messages. Where those data are valid, the competent authorities of the Member State of dispatch shall: (a) generate a new electronic administrative document for each destination, which shall replace the initial electronic administrative document; (b) generate for the initial electronic administrative document a notification of splitting; (c) send the notification of splitting to the consignor and to the competent authorities of the Member State of destination mentioned in the initial electronic administrative document. Article 20(3), third subparagraph, Article 20(4) and (5) and Article 21(1) of Directive (EU) 2020/262 shall apply with respect to each new electronic administrative document as referred to in this paragraph, second subparagraph, point (a).

3 The competent authorities of the Member State of destination mentioned in the initial electronic administrative document shall forward the notification of splitting to the consignee mentioned in the initial electronic administrative document.

4 Where the data in the draft splitting operation message are not valid, the competent authorities of the Member State of dispatch shall inform the consignor thereof without delay.

1 The consignor shall submit the draft electronic simplified administrative document referred to in Article 4 of Delegated Regulation (EU) 2022/1636 to the competent authorities of the Member State of dispatch.

2 The draft electronic simplified administrative document shall be submitted no earlier than 7 days before the date indicated on that document as date of dispatch of the excise goods concerned

1 A consignor wishing to change the destination as referred to in Article 36(5) of Directive (EU) 2020/262, shall submit the draft change of destination message referred to in Article 6 of Delegated Regulation (EU) 2022/1636 to the competent authorities of the Member State of dispatch.

2 The competent authorities of the Member State of dispatch shall carry out an electronic verification of the data in the draft change of destination message referred to in paragraph 1. Where the data of the draft change of destination message are valid, the competent authorities of the Member State of dispatch shall: (a) add the date and time of validation and a sequence number to the draft change of destination message and inform the consignor thereof; (b) update the initial electronic simplified administrative document according to the information in the draft change of destination message; (c) send the change of destination message to the competent authorities of the Member State of destination mentioned in the initial electronic simplified administrative document. The competent authorities of the Member State of destination shall forward the change of destination message to the consignee.

3 Where the data in the draft change of destination message are not valid, the competent authorities of the Member State of dispatch shall inform the consignor thereof without delay.

Regulation (EC) No 31/96 is repealed.

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.