Commission Implementing Regulation (EU) 2018/503

of 7 March 2018

amending Regulation (EC) No 684/2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty

THE 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/EEC1, and in particular Article 29(1) thereof,

Whereas:

(1)
The Annexes to Commission Regulation (EC) No 684/20092 lay 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 journey time estimate is performed by the consignor when submitting a draft electronic administrative document. The current journey time estimate with a maximum possible value of 92 days is not adapted to real journey times in Europe and presents a risk of fraud. In order to improve the accuracy of data submitted by traders in a draft electronic administrative document and to reduce the risk of fraud, the journey time limits established in Tables 1, 3 and 5 of Annex I and in Annex II to Regulation (EC) No 684/2009 should be reduced while taking account of the mode of transport used.

(3)

In order to improve the consistency and quality of data submitted by traders, where the destination of the movement, the identity of the consignee, or the mode of transport has changed it should be possible to update the movement guarantee information and, where necessary, include the new guarantee information in a replacement electronic administrative document. Table 1 and 3 of Annex I to Regulation (EC) No 684/2009 should therefore be updated.

(4)

In order to improve the integrity of the information in numeric data items in the different electronic messages exchanged during the movement of excise goods under suspension of excise duty, the description of the gross and the net weight data items in Table 1 and Table 5 of Annex I to Regulation (EC) No 684/2009 should be updated.

(5)

If applicable, the actual alcoholic strength by volume of an excise product is to be indicated in accordance with Table 1 of Annex I to Regulation (EC) No 684/2009 as a percentage by volume at 20 °C. Only products with an actual alcoholic strength by volume exceeding 0,5 % can be subject to excise duty on alcohol and alcoholic beverages. In order to remove ambiguity from the description of the ‘Alcoholic strength’ value, it should be provided that the value of the ‘Alcoholic strength’ data item must be greater than 0,5 % and less than or equal to 100 %. The explanation concerning the completion of the corresponding data item should therefore be updated.

(6)

Regulation (EC) No 684/2009 should therefore be amended accordingly.

(7)
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 of the European Parliament and of the Council3 and to allow the Member States adequate time to prepare for the changes resulting from this Regulation, this Regulation should apply from 15 February 2018.
(8)

The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,

HAS ADOPTED THIS REGULATION: