Commission Implementing Regulation (EU) 2023/2707 of 5 December 2023 amending Implementing Regulation (EU) 2022/1637 as regards the rules and procedures concerning excise goods being exported under suspension of excise duty and the use of fallback documents

The result of the verification performed by the competent authorities of the Member State of export, pursuant to Article 21(3) of Directive (EU) 2020/262, shall be notified to the competent authorities in the Member State of dispatch in accordance with Article 6a(1) of Delegated Regulation (EU) 2022/1636. The Member State of dispatch shall forward without delay the messages concerning excise goods being exported under suspension of excise duty to the consignor.’

Where a consignor or a certified consignor has informed the competent authorities of the Member State of dispatch of the start of a movement of excise goods pursuant to Article 26(1), point (b), or Article 38(1), point (b), respectively, of Directive (EU) 2020/262, and the unavailability of the computerised system in the Member State of dispatch is expected to persist at the moment the goods arrive at the place of delivery, the competent authorities of the Member State of dispatch shall forward that information without delay to the competent authorities of the Member State of destination.’

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 2024.