Commission Implementing Regulation (EU) 2021/2264 of 17 December 2021 amending Regulation (EEC) No 3649/92 as regards the explanatory notes of the simplified accompanying document for certified and self-certified independent small producers of alcoholic beverages
Commission Implementing Regulation (EU) 2021/2264of 17 December 2021amending Regulation (EEC) No 3649/92 as regards the explanatory notes of the simplified accompanying document for certified and self-certified independent small producers of alcoholic beveragesTHE 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 34(1), second subparagraph, thereof,Whereas:(1)Commission Implementing Regulation (EU) 2021/2266Commission Implementing Regulation (EU) 2021/2266 of 17 December 2021 laying down rules for the application of Council Directive 92/83/EEC as regards the certification and self-certification of independent small producers of alcoholic beverages for excise duty purposes (See page 26 of this Official Journal). lays down the form for the certificate referred to in Article 23a(1) of Council Directive 92/83/EECCouncil Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 21). to be issued by Member States to independent small producers of alcoholic beverages. That Regulation establishes also the references that are to be made by those producers in the administrative document for the movement of alcoholic beverages under Chapter IV and V of Directive 2008/118/EC.(2)Commission Regulation (EEC) No 3649/92Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (OJ L 369, 18.12.1992, p. 17). lays down the content of the simplified accompanying document for the purpose of movements of excise goods which have been released for consumption in the Member State of dispatch.(3)In order to cover certified and self-certified independent small producers it is necessary to amend Box 14 and its explanatory notes of the simplified accompanying document for the movement of alcoholic beverages which have been released for consumption.(4)Regulation (EEC) No 3649/92 should therefore be amended accordingly.(5)The application of this Regulation should be deferred to 1 January 2022 in order to be aligned to the application of national measures enacted for the transposition of Council Directive (EU) 2020/1151Council Directive (EU) 2020/1151 of 29 July 2020 amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ L 256, 5.8.2020, p. 1)..(6)The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,HAS ADOPTED THIS REGULATION: