Commission Implementing Regulation (EU) 2019/2222 of 12 December 2019 amending Regulation (EC) No 684/2009 implementing Council Directive 2008/118/EC as regards the data to be submitted under the computerised procedures for the movement of excise goods under suspension of excise duty
Commission Implementing Regulation (EU) 2019/2222of 12 December 2019amending Regulation (EC) No 684/2009 implementing Council Directive 2008/118/EC as regards the data to be submitted under the computerised procedures for the movement of excise goods under suspension of excise dutyTHE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EECOJ L 9, 14.1.2009, p. 12., and in particular Article 29(1) thereof,Whereas:(1)Annex I to Commission Regulation (EC) No 684/2009Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 197, 29.7.2009, p. 24). lays down the structure and content of electronic messages used for the purpose of movements of excise goods under suspension of excise duty, as well as the codes required for the completion of certain data items in those messages.(2)The computerised system established by Decision No 1152/2003/EC of the European Parliament and of the CouncilDecision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products (OJ L 162, 1.7.2003, p. 5). for the purpose of movement of excise goods under suspension of excise duty does not have a standard way of referring to any electronic or paper attachments. This means that finding the link between an electronic administrative document and an attachment is not clear and has to be done manually, which is burdensome for tax authorities. In order to make the system more efficient, there is a need to provide for a common and automatic way of linking an electronic administrative document with attached documents, the content of electronic messages should be updated. In particular, the "DOCUMENT Certificate" data group should be updated by including only one additional set of information concerning "Document Type" and "Document Reference" data elements.(3)During the submission or split of an electronic administrative document, where goods from two or more body records are included in the same group of packages, the first body record should mention the actual number of packages and subsequent body records should set the number of packages to zero. In order to avoid rejection of a message due to the missing number of packages in those body records, if there is more than one body record in the electronic administrative document, the value of the "Number of packages" data item should be greater than zero in at least one of the data item’s occurrences.(4)Regulation (EC) No 684/2009 should therefore be amended accordingly.(5)In order to align the application date of this Regulation with the application date of a new version of the computerised system established by Decision No 1152/2003/EC, this Regulation should apply from 13 February 2020.(6)The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,HAS ADOPTED THIS REGULATION: