Commission Implementing Regulation (EU) 2022/2573 of 13 December 2022 amending Implementing Regulation (EU) 2016/323 as regards the messages relating to the movements of excise goods under duty suspension pursuant to Council Regulation (EU) No 389/2012

For the purposes of this Regulation, ‘movement’ means a movement of excise goods between two or more Member States as referred to in Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262.’;

For the purposes of Article 8(1) of Regulation (EU) No 389/2012, when the movement of excise goods as referred to in Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262 cannot be closed under Articles 24, 25 or 37 of that Directive, the requesting authority may request the competent authority of the Member State of dispatch to close a movement of excise goods as referred to in Chapter IV and Chapter V, Section 2, of that Directive manually. Such a request shall be made by sending a ‘Manual Closure Request’ document set out in Table 15 of Annex I to this Regulation.’;

Where one of the cases referred to in Article 15(1), points (a) to (e), of Regulation (EU) No 389/2012 is detected as a result of a documentary or physical control of goods at the premises of a registered consignee, within the meaning of Article 3(9) of Directive (EU) 2020/262 (‘registered consignee’), of an authorised warehouse keeper within the meaning of Article 3(1) of that Directive (‘authorised warehouse keeper’), of a certified consignor, within the meaning of Article 3(12) of that Directive (‘certified consignor’), or of a certified consignee, within the meaning of Article 3(13) of that Directive (‘certified consignee’), the mandatory transmission of the necessary information shall be carried out using an ‘Administrative cooperation results’ document, as set out in Table 10 of Annex I to this Regulation. The ‘Administrative cooperation results’ document shall be sent to the competent authorities in the Member State concerned within seven days of the control.’;

Where a competent authority becomes aware that excise goods which are dispatched within the meaning of Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262 had not been requested, or that the content of the electronic administrative document or the electronic simplified administrative document is incorrect, and the competent authority suspects that this is due to one of cases referred to in Article 15(1), points (a), (b), (c) or (e), of Regulation (EU) No 389/2012, it shall send an ‘Alert or rejection of an e-AD/e-SAD’ document, as set out in Table 14 of Annex I to this Regulation, to the competent authority of the Member State of dispatch. The ‘Alert or Rejection of an e-AD/e-SAD’ document shall be sent to the competent authority of the Member State of dispatch within one day of the moment when the competent authority becomes aware of the facts referred to in the first paragraph.’;

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.