Council Regulation (EU) 2023/246 of 30 January 2023 amending Regulation (EU) No 389/2012 as regards the exchange of information maintained in the electronic registers concerning economic operators who move excise goods between Member States for commercial purposes

Regulation (EU) No 389/2012 is amended as follows: (1) in Article 15(1), point (d) is replaced by the following: ‘(d) where the total destruction or irretrievable loss of excise goods has occurred;’; (2) Article 19 is amended as follows: (a) in paragraph 2, point (c) is replaced by the following: ‘(c) the excise product category (CAT) and/or the excise product code (EPC) of the products covered by the authorisation referred to in Annex II, code list 10, to Commission Delegated Regulation (EU) 2022/1636 ; (b) in paragraph 4, the first subparagraph is replaced by the following: ‘The information contained in the respective national registers as referred to in paragraph 2 concerning economic operators engaged in movements of excise goods referred to in Chapter IV and Chapter V, Section 2, of Council Directive (EU) 2020/262 shall be automatically exchanged via a central register. (3) in Article 20(1), the first sentence is replaced by the following: ‘The Commission shall ensure that persons involved in the movement of excise goods referred to in Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262 can obtain confirmation by electronic means of the validity of excise numbers held in the central register referred to in Article 19(4) of this Regulation.’.

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union. It shall apply from 13 February 2023.