Proposal for a COUNCIL REGULATION amending Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic registers
1. The Communication sets out proposals for a minor technical change to Council Regulation (EU) 389/2012.
2. In December 2019 and July 2020, the EU agreed certain reforms to the Alcohol Duty Structures Directive and the administrative requirements linked to movements of excise goods, on the basis of proposals made by the European Commission in May 2018. The reforms, which were uncontroversial, were described in an Explanatory Memorandum submitted to the Committee by HM Treasury on 16 June 2018.
3. The changes were made via three new pieces of EU legislation: Council Directive (EU) 2020/262 laying down the general arrangements for excise duty (recast); Regulation (EU) 2020/261 on administrative cooperation in the field of excise duties as regards the content of electronic registers; and Decision (EU) 2020/263 on computerising the movement and surveillance of excise goods (recast).
4. As part of these reforms, Council Directive (EU) 2020/262 introduced two new categories of economic operators: certified consignors and consignees, who would be registered for the dispatch and receipt of excise goods that have already been released for consumption in one Member State and moved to another, for a commercial purpose. The Directive also, under Decision 2020/263, extended the use of the computerised system currently used to supervise movements of duty suspended excise goods, to include intra-EU movements of excise goods already released for consumption.