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8.5.2012 Official
Journal
of
the
European
Union L
121/1
I
(Legislative acts)
REGULATIONS
COUNCIL REGULATION (EU) No 389/2012
of 2 May 2012
on administrative cooperation in the field of excise duties and repealing Regulation (EC)
No 2073/2004
THE COUNCIL OF THE EUROPEAN UNION,
(2) The
completion
of
the
internal
market
continues
to
require a system of administrative cooperation in the
field of excise duties encompassing all aspects of legis
Having regard to the Treaty on the Functioning of the European
lation concerning the application of excise duties to the
Union, and in particular Article 113 thereof,
goods referred to in Article 1 of Council Directive
2008/118/EC of 16 December 2008 concerning the
general arrangements for excise duty ( 4 ).
Having regard to the proposal from the European Commission,
(3) In the interests of effectiveness and speed and on
grounds of cost, it is essential that the role of electronic
After transmission of the draft legislative act to the national
means in the exchange of information be enhanced. In
Parliaments,
view of the repetitive nature of certain requests and the
linguistic diversity within the Union, it is important to
ensure that standard formats be more widely used in the
Having regard to the opinion of the European Parliament ( 1 ),
exchange of information, so that information requests
can be more rapidly processed. These requirements can
best be met through the more systematic use of the
computerised system established under Decision
Having regard to the opinion of the European Economic and
No 1152/2003/EC of the European Parliament and of
Social Committee ( 2 ),
the Council of 16 June 2003 on computerising the
movement and surveillance of excisable products ( 5 ).
That system now offers broader possibilities than at the
Acting in accordance with a special legislative procedure,
time Regulation (EC) No 2073/2004 entered into force,
and it will continue to be developed. Member States
should thus be required to make use of it whenever
possible.
Whereas:
(1) Council
Regulation
(EC)
No
2073/2004
of
16
November (4) Exchange
of
information
in
excise
matters
is
necessary
to
2004 on administrative cooperation in the field of excise
a very wide extent in order to establish a true picture of
duties (
the excise affairs of certain persons but, at the same time,

3 ) provides for a common system whereby, in
order to ensure the correct application of legislation on
Member States are not at liberty to engage in ‘fishing
excise duties and to combat the evasion of excise duties
expeditions’ or to request information that is unlikely
and the ensuing distortions in the internal market,
to be relevant to the excise affairs of a given person or
Member States assist each other and cooperate with the
ascertainable group or category of persons.
Commission. A number of changes need to be made to
that Regulation in view of experience gathered and in
view of recent developments. Given the number of
changes thus necessary, the Regulation should be
(5)
For the purposes of a proper coordination of information
replaced for reasons of clarity.
flows, it is necessary to maintain the provisions of Regu
lation (EC) No 2073/2004 as regards a single point of
contact in each Member State. Since more direct contacts
( 1 ) Opinion of 29 March 2012 (not yet published in the Official
Journal).
( 2 ) OJ C 68, 6.3.2012, p. 45.
( 4 ) OJ L 9, 14.1.2009, p. 12.
( 3 ) OJ L 359, 4.12.2004, p. 1.
( 5 ) OJ L 162, 1.7.2003, p. 5.

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Official Journal of the European Union
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between the authorities and officials of the Member
duties, and the periods of limitation and other time
States might be necessary for reasons of efficiency, the
limits, differ in the various Member States, it is necessary,
provisions on delegation and the designation of
in order to ensure effective mutual assistance for the
competent officials should also be maintained.
application of the legislation on excise duties in cross-
border situations, to provide for a minimum period
during which each Member State should store that
(6) In
order
for
the
necessary
information
to
be
available
in
information.
a timely manner, the provisions of Regulation (EC)
No 2073/2004 requiring the requested authority to act
as quickly as possible and at the latest within a given
time limit should be maintained. However, the time limit
(13) In order for the information stored in the electronic
for the provision of information already available to the
databases to be reliable, provision should be made for
requested Member State should be shorter than the
them to be updated regularly.
standard time limit.
(14) Economic
operators
should
be
able
to
speedily
operate
(7) For
the
effective
monitoring
of
excise
procedures
in
the verifications necessary for movements of excise
cross-border movement, it is necessary to continue to
goods. They should be provided with the possibility to
provide for the possibility of simultaneous controls by
have the validity of excise numbers confirmed elec
Member States and for the presence of officials of one
tronically through a central register operated by the
Member State in the territory of another Member State,
Commission and fed by the information contained in
within the framework of administrative cooperation.
national databases.
(8) Difficulties
linked
to
the
notification
of
administrative
decisions and measures across borders should continue
(15) National
rules
on
banking
secrecy
could
hamper
the
effi
to be addressed by maintaining the provisions of Regu
ciency of the mechanisms provided for in this Regu
lation (EC) No 2073/2004 in the matter.
lation. Member States should therefore not be entitled
to refuse the provision of information solely on the
basis of such rules.
(9) In
order
to
fight
fraud
effectively,
the
provisions
on
the
exchange of information without prior request should be
maintained. To facilitate such exchange, the categories of
(16) This
Regulation
should
not
affect
other
measures
adopted
information to be exchanged on a mandatory basis
at the level of the Union, which contribute to combating
should be specified.
excise irregularities and fraud, but should rather
complement them.
(10) Member States should continue to be able to exchange,
on an optional basis, information necessary for the
correct application of the legislation on excise duties,
(17) For reasons of clarity, it is useful to confirm in this
where that information falls outside the categories of
Regulation that where information or documents are
information to be automatically exchanged.
obtained with the authorisation or on the request of a
judicial authority, the communication of the information
or documents to the competent authority of another
Member State is subject to authorisation by the judicial
(11) Feedback
is
an
appropriate
means
to
ensure
continual
authority if such authorisation is required under the law
improvement of the quality of the information
of the communicating Member State.
exchanged. A framework for the provision of feedback

should therefore be put in place.
(18) Directive
95/46/EC
of
the
European
Parliament
and
of
(12) The
electronic storage by Member States of certain
the Council of 24 October 1995 on the protection of
specified data regarding the authorisation of economic
individuals with regard to the processing of personal data
operators and tax warehouses is indispensable for the
and on the free movement of such data ( 1 ) governs the
proper functioning of the excise duties system and the
processing of personal data carried out by Member States
fight against fraud. It allows for rapid exchange of those
within the framework of this Regulation. Regulation (EC)
data between Member States and automated access to
No 45/2001 of the European Parliament and of the
information. This can be achieved by making use of
Council of 18 December 2000 on the protection of
the information already contained in the national
individuals with regard to the processing of personal
computerised systems for excise, through the devel
data by the Community institutions and bodies and on
opment of risk analysis which enhances the information
the free movement of such data
( 2 ) governs the
held nationally on excise economic operators and their
processing of personal data carried out by the
movements of excise goods within the Union, and
Commission pursuant to this Regulation.
through the inclusion of a range of information
regarding taxable persons and their transactions. Since
( 1 ) OJ L 281, 23.11.1995, p. 31.
the procedures for establishing or recovering excise
( 2 ) OJ L 8, 12.1.2001, p. 1.

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(19) The
exchange
of
information
with
third
countries
has
at the level of the Union, the Union may adopt measures,
proven beneficial for the correct application of legislation
in accordance with the principle of subsidiarity as set out
on excise duties and should therefore be maintained.
in Article 5 of the Treaty on European Union. In
Directive 95/46/EC sets out specific conditions for the
accordance with the principle of proportionality, as set
communication of information to third countries, with
out in that Article, this Regulation does not go beyond
which Member States must comply.
what is necessary to achieve that objective.
(20) For the purposes of the effective application of this Regu
(25) This
Regulation respects the fundamental rights and
lation, it might be necessary to limit the scope of certain
observes the principles which are recognised by the
rights and obligations laid down by Directive 95/46/EC,
Charter of Fundamental Rights of the European Union,
specifically the rights defined in Article 10, Article 11(1)
in particular the right to the protection of personal data
and Articles 12 and 21 thereof, in order to safeguard
(Article 8). In view of the limits set by the present Regu
important economic and financial interests of the
lation, the processing of such data carried out within the
Member States, bearing in mind the potential loss of
framework of this Regulation does not go beyond what
revenue for Member States and the crucial importance
is necessary and proportionate for the purposes of
of information covered by this Regulation for the effec
protecting the legitimate fiscal interests of the Member
tiveness of the fight against fraud. Given the need to
States.
preserve evidence in cases of suspected fiscal irregularities
or fraud, and to prevent interference with the correct
assessment of compliance with legislation on excise
(26) Regulation
(EC)
No
2073/2004
should
be
repealed.
duties, it might be necessary to restrict the obligations
of the data controller and the rights of the data subject
(27) The
European
Data
Protection
Supervisor
was
consulted
relating to the provision of information, access to data
and adopted an opinion ( 2 ),
and publicising of processing operations, in the course of
the exchange of personal data under this Regulation.
Member States should be obliged to apply such limi
HAS ADOPTED THIS REGULATION:
tations, to the extent they are necessary and propor
tionate.
CHAPTER I
GENERAL PROVISIONS
(21) In
order
to
ensure
uniform
conditions
for
the
implemen
tation of certain Articles of this Regulation, and to
Article 1
describe the main categories of data that can be
exchanged by Member States under this Regulation,
Subject matter and scope
implementing powers should be conferred on the
1. This
Regulation
lays
down
the
conditions
under
which
the
Commission. Those powers should be exercised in
competent authorities in the Member States for the application
accordance with Regulation (EU) No 182/2011 of the
of the legislation on excise duties are to cooperate with each
European Parliament and of the Council of 16 February
other, and with the Commission, in order to ensure compliance
2011 laying down the rules and general principles
with that legislation. To that end, it lays down rules and
concerning mechanisms for control by Member States
procedures to enable the competent authorities of the
of the Commission’s exercise of implementing powers ( 1 ).
Member States to cooperate and to exchange, by electronic
means or otherwise, information that is necessary to ensure
the correct application of legislation on excise duties.
(22) The
examination procedure should be used for the
adoption of those implementing acts given that those
acts are measures of general scope within the meaning
2. This
Regulation
shall
not
affect
the
application
in
the
of Article 2(2)(a) of Regulation (EU) No 182/2011.
Member States of the rules on mutual assistance in criminal
matters.
(23) It is necessary to monitor and evaluate the functioning of
3. It
shall
not
affect
the
fulfilment
of
any
wider
obligation
in
this Regulation. Provision should thus be made for the
relation to mutual assistance ensuing from other legal instru
collection of statistics and other information by Member
ments, including bilateral or multilateral agreements.
States and for the preparation of regular reports by the
Commission.
Article 2
Definitions
(24) Since the objective of this Regulation, namely the
simplification and the strengthening of administrative
For the purposes of this Regulation:
cooperation between Member States, which requires a
harmonised approach, cannot be sufficiently achieved
by the Member States alone, and can, by reason of the
(1) ‘competent authority’ means the authority designated in
uniformity and effectiveness required, be better achieved
accordance with Article 3(1);
( 1 ) OJ L 55, 28.2.2011, p. 13.
( 2 ) Opinion of 18 January 2012.

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(2) ‘requesting authority’ means the central excise liaison office
(12) ‘excise number’ means the identification number assigned
or any liaison department or competent official of a
by Member States for excise purposes to records of the
Member State who makes a request for assistance on
economic operators and premises referred to in points (a)
behalf of the competent authority;
and (b) of Article 19(1);
(3) ‘requested authority’ means the central excise liaison office
(13) ‘a movement of excise goods within the Union’ means the
or any liaison department or competent official of a
movement between two or more Member States of excise
Member State who receives a request for assistance on
goods under suspension of excise duty within the meaning
behalf of the competent authority;
of Chapter IV of Directive 2008/118/EC or of excise goods
after release for consumption within the meaning of
Chapter V, Section 2, of Directive 2008/118/EC;
(4) ‘excise office’ means any office at which formalities laid
down by excise rules may be completed;
(14) ‘administrative enquiry’ means any control, check or other
action taken by the authorities competent for the appli
cation of the legislation on excise duties in the
(5) ‘event driven automatic exchange’ means the systematic
performance of their duties with a view to ensuring the
communication, without prior request, of information
correct application of that legislation;
with a predefined structure concerning an event of
interest as and when that information becomes available,
other than the exchange of information provided for in
Article 21 of Directive 2008/118/EC;
(15) ‘CCN/CSI network’ means the common platform based on
the common communication network (CCN) and common
system interface (CSI), developed by the Union to ensure
all transmissions by electronic means between the
(6) ‘regular automatic exchange’ means the systematic
competent authorities in the area of customs and taxation;
communication, without prior request, of information
with a predefined structure at pre-established regular
intervals;
(16) ‘excise duties’ mean the duties referred to in Article 1(1) of
Directive 2008/118/EC;
(7) ‘spontaneous exchange’ means the communication of
information without prior request to another Member
(17) ‘mutual administrative assistance document’ means a
State, not covered by points (5) or (6) or by Article 21
document established within the computerised system
of Directive 2008/118/EC;
and used for the exchange of information under Article 8,
15 or 16 and used for follow-up under Article 8 or 16;
(8) ‘computerised system’ means the computerised system for
the movement and surveillance of excise goods established
(18) ‘fall-back mutual administrative assistance document’
by Decision No 1152/2003/EC of the European Parliament
means a document in a paper form used for the
and of the Council of 16 June 2003 on computerising the
exchange of information under Article 8 or 15, in the
movement and surveillance of excisable products ( 1 );
event that the computerised system is not available;
(9) ‘person’ means a natural person, a legal person, any
(19) ‘simultaneous control’ means coordinated checks in regard
association of persons which is not a legal person but
to legislation on excise duties on the situation of an
which is recognised under the law of the Union or
economic operator or related persons, organised by two
national law as having the capacity to perform legal acts
or more participating Member States with common or
and any other legal arrangement of whatever nature and
complementary interests.
form, regardless of whether it has legal personality;
Article 3
(10) ‘economic operator’ means a person who, in the course of
his business, is involved in activities covered by legislation
Competent authorities
on excise duties, whether authorised to do so or not;
1. Each Member State shall designate the competent
authority in whose name this Regulation is to be applied. It
shall inform the Commission about that designation and about
(11) ‘by electronic means’ means using electronic equipment of
any subsequent change thereof without delay.
any kind capable of processing, including transmission and
compression, and storage of data, and includes the
computerised system defined in point (8);
2. The
Commission
shall
make
available
a
list
of
the
competent authorities and publish this information in the
( 1 ) OJ L 162, 1.7.2003, p. 5.
Official Journal of the European Union.

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Article 4
(b) the forwarding of notifications of administrative decisions
and measures requested by Member States under Article 14;
Central excise liaison offices and liaison departments
1. The
competent
authority
of
each
Member
State
shall
designate a central excise liaison office to which principal
responsibility shall be delegated for contacts with other
(c) mandatory exchanges of information under Article 15;
Member States in the field of administrative cooperation with
respect to legislation on excise duties. It shall inform the
Commission and the competent authorities of the other
(d) optional spontaneous exchanges of information under
Member States thereof.
Article 16;
The central excise liaison office may also be designated as
responsible for contacts with the Commission for the
(e) provision of feedback on the follow-up actions under
purposes of this Regulation.
Article 8(5) and Article 16(2);
2. The
competent
authority
of
each
Member
State
may (f) the exchange of information stored in the electronic
designate liaison departments, other than the central excise
database provided for in Article 19;
liaison office, with the competence assigned according to its
national legislation or policy to exchange directly information
under this Regulation.
(g) the provision of statistical and other information under
Article 34.
The central excise liaison office shall ensure that the list of these
departments is kept up to date and made available to the central
excise liaison offices of the other Member States concerned.
2. Where
liaison
departments
or
competent
officials
send
or
receive requests for assistance, or responses to such requests for
Article 5
assistance, they shall inform the central excise liaison office of
their Member State under the conditions laid down by the
Competent officials
latter.
1. The
competent
authority
of
each
Member
State
may
designate, under the conditions laid down by the Member
State, competent officials who may exchange information
3. Where a liaison department or a competent official
directly under this Regulation.
receives a request for assistance requiring action outside its
territorial or operational area, it shall immediately forward it
to the central excise liaison office of its Member State and to
The competent authority may limit the scope of such desig
the competent official of the liaison department in charge and
nation.
inform the requesting authority thereof. In such a case, the
periods laid down in Article 11 shall begin on the day
following that on which the request for assistance was
The central excise liaison office shall be responsible for keeping
forwarded to the central excise liaison office and to the
the list of competent officials up to date and making it available
competent official of the liaison department in charge, but no
to the central excise liaison offices of the other Member States
later than one week following the reception of the request as
concerned.
referred to in the first sentence of this paragraph.
2. The
officials
exchanging
information
under
Articles
12
and 13 shall be deemed to be competent officials for the
Article 7
purpose of those Articles, in accordance with the conditions
Information or documents obtained with the authorisation
laid down by the competent authorities.
or at the request of the judicial authority
1. The
communication
to
the
competent
authority
of
Article 6
another Member State of information or documents obtained
by a competent authority with the authorisation or on request
Obligations of the central excise liaison office, liaison
of a judicial authority shall be subject to the prior authorisation
departments and competent officials
of the judicial authority if such authorisation is requested under
national law.
1. The
central
excise
liaison
office
shall
have
principal
responsibility for exchanges of information on movements of
excise goods between Member States and in particular, it shall
have principal responsibility for ensuring:
2. Where,
in
the
case
of
a
request
for
information,
the
judicial authority refuses such authorisation to the requested
authority, the latter shall inform the requesting authority
(a) the exchange of information under Article 8;
thereof in accordance with Article 25(5).

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CHAPTER II
(b) the rules and procedures relating to the exchanges of mutual
administrative assistance documents;
COOPERATION ON REQUEST
Article 8
(c) the model, form and content of the fall-back mutual admin
General duties of the requested authority
istrative assistance document;
1. At the request of the requesting authority, the requested
authority shall communicate the information necessary to
(d) the rules and procedures relating to the use of the fall-back
ensure the correct application of legislation on excise duties,
mutual administrative assistance document.
including any information relating to a specific case or
specific cases, in particular concerning movements of excise
goods within the Union.
The Commission may also adopt implementing acts to
determine the structure and content of the feedback referred
to in Article 8(5).
2. For
the
purposes
of
communicating
the
information
referred to in paragraph 1, the requested authority shall
arrange for the conduct of any administrative enquiries
Those implementing acts shall be adopted in accordance with
necessary to obtain such information.
the examination procedure referred to in Article 35(2).
3. The
request
referred
to
in
paragraph
1
may
include
a 3. Each
Member
State
shall
determine
the
situations
in
which
reasoned request for a specific administrative enquiry. If the
the computerised system may be considered unavailable.
requested authority decides that no administrative enquiry is
necessary, it shall immediately inform the requesting authority
of the reasons for its decision.
4. Where
the
use
of
the
mutual
administrative
assistance
document is impractical, the exchange of messages may, excep
tionally, be carried out in whole or in part by other means. In
such cases the message shall be accompanied by an explanation
4. In
order
to
obtain
the
information
requested
or
to of why the use of the mutual administrative assistance
conduct the administrative enquiry requested, the requested
document was impractical.
authority or any administrative authority to which it has
recourse shall proceed as though acting on its own account
or at the request of another authority in its own Member State.
Article 10
Provision of documents
5. The
requested
authority
may
request
the
requesting 1. Documents,
of
whatever
content,
to
be
provided
under
authority to provide feedback on the follow-up action taken
Article 8 shall be attached to the mutual administrative
by the requesting Member State on the basis of the provided
assistance document referred to in Article 9(1).
information. Where such a request is made, the requesting
authority shall, without prejudice to the rules on secrecy and
data protection applicable in its Member State, send such
However, in the event that this is impossible or impractical, the
feedback as soon as possible, provided that doing so does not
documents shall be provided by electronic means or otherwise.
impose a disproportionate burden on it.
2. The
requested
authority
shall
be
obliged
to
provide
Article 9
original documents only where such documents are necessary
for the purpose pursued by the requesting authority and where
Form of the request and the reply
providing them is not contrary to the provisions applicable in
1. Requests
for
information
and
for
administrative
enquiries the Member State of the requested authority.
pursuant to Article 8 and replies to such requests shall be
exchanged using a mutual administrative assistance document,
subject to paragraph 4 of this Article.
Article 11
Time limits
Where the computerised system is unavailable, a fall-back
1. The
requested
authority
shall
provide
the
information
mutual administrative assistance document shall be used
referred to in Article 8 as quickly as possible, and no later
instead of the mutual administrative assistance document.
than three months following the date of receipt of the request.
However, where the requested authority is already in possession
2. The
Commission
shall
adopt
implementing
acts
to of that information, the time limit shall be one month.
determine:
2. In
certain
special
categories
of
cases,
time
limits
different
(a) the structure and content of the mutual administrative
from those provided for in paragraph 1 may be agreed between
assistance documents;
the requested and the requesting authorities.

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3. Where the requested authority is unable to respond to the
territory, of the excise duty situation of one or more economic
request within the time limit provided for in paragraph 1, it
operators or other persons, that are of common or comple
shall, within one month, inform the requesting authority using
mentary interest, whenever they consider that such controls
a mutual administrative assistance document of the reasons for
would be more effective than controls carried out by one
its failure to do so and indicate when it expects to be able to
Member State only.
respond.
2. In
order
to
initiate
a
simultaneous
control
in
accordance
with paragraph 1, the competent authority of a Member State
Article 12
shall submit a proposal to the competent authorities of the
Participation of officials from other Member States in
other Member States concerned.
administrative enquiries
1. By
agreement
between
the
requesting
authority
and
the The proposal shall:
requested authority and in accordance with the arrangements
laid down by the latter, officials authorised by the requesting
authority may be present in the offices of the administrative
authorities of the requested Member State, or any other place
(a) specify the case or cases proposed for simultaneous
where those authorities carry out their duties, with a view to
controls;
exchanging the information necessary to ensure the correct
application of legislation on excise duties.
(b) individually identify each person with regard to whom such
control is intended to be carried out;
Where the requested information is contained in documentation
to which the officials of the requested authority have access, the
(c) give reasons justifying the necessity of a common control;
officials of the requesting authority shall be given copies thereof.
(d) specify the period of time during which such controls are
intended to be carried out.
2. By
agreement
between
the
requesting
authority
and
the
requested authority and in accordance with the arrangements
laid down by the latter, officials designated by the requesting
3. The
competent
authorities
which
receive
a
proposal
authority may be present during the administrative enquiries
referred to in paragraph 2 shall confirm their agreement to
carried out in the territory of the requested Member State
participate in the simultaneous control or shall communicate
with a view to exchanging the information necessary to
their reasoned refusal to the proposing competent authority as
ensure the correct application of legislation on excise duties.
soon as possible but no later than one month after receipt of
the proposal.
Where such agreement is reached, the officials of the requesting
authority may have access to the same premises and documents
4. Each
competent
authority
which
participates
in
a
simul
as the officials of the requested authority, through the inter
taneous control shall appoint a representative responsible for
mediary of those officials and for the sole purpose of carrying
supervising and coordinating the simultaneous control oper
out the administrative enquiry. Officials of the requesting
ation.
authority shall conduct enquiries or ask questions only with
the agreement and under the supervision of officials of the
requested authority. They shall not exercise the powers of
5. After
having
carried
out
a
simultaneous
control,
the
inspection conferred on officials of the requested authority.
competent authorities shall inform the central excise liaison
offices of the other Member States without delay of any
methods or practices discovered during the simultaneous
control that were used or suspected of having been used to
3. The
officials
of
the
requesting
authority
present
in
another contravene legislation on excise duties, where such information
Member State in accordance with paragraphs 1 and 2 shall at all
may be of particular interest to other Member States.
times be able to produce a written authority indicating their
identity and their official capacity.
Article 14
Request for notification of administrative decisions and
Article 13
measures
Simultaneous controls
1. At the request of the requesting authority, the requested
authority shall, in accordance with the rules governing similar
1. With
a
view
to
exchanging
the
information
necessary
to notifications applicable in its Member State, notify the addressee
ensure the correct application of legislation on excise duties,
of all decisions and measures taken by the administrative auth
two or more Member States may agree, on the basis of a risk
orities of the requesting Member State concerning the appli
analysis, to conduct simultaneous controls, in their own
cation of legislation on excise duties.

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2. The
requests
for
notification
referred
to
in
paragraph
1
(c) where there is a risk of fraud or a loss of excise duty in
shall mention the subject of the decision or measure to be
another Member State;
notified and shall indicate the name, address and any other
relevant information for identifying the addressee.
(d) where the total destruction or irretrievable loss of excise
goods under a duty suspension arrangement has occurred;
3. The
requested
authority
shall,
without
delay,
inform
the
requesting authority of its action on the request for notification
referred to in paragraph 1 and notify it of the date of trans
(e) where an exceptional event has occurred during a
mission of the decision or measure to the addressee.
movement of excise goods within the Union, which is not
provided for in Directive 2008/118/EC, and which may
affect the calculation of liability to excise duty of an
economic operator.
4. Where the requested authority is unable to act on the
request for notification referred to in paragraph 1, it shall
inform the requesting authority thereof in writing within one
2. An
authority
which
has
forwarded
information
to
another
month of receipt of the request.
authority under paragraph 1 may request that other authority to
provide feedback on the follow-up action taken by it on the
basis of the information provided. If such a request is made, the
The requested authority shall not refuse to act on such request
other authority shall, without prejudice to rules on secrecy and
on account of the content of the decision or measure to be
data protection applicable in its Member State, send such
notified.
feedback as soon as possible, unless that would impose a
disproportionate administrative burden on it.
5. The
requesting
authority
shall
make
a
request
for
notifi
3. Where
the
information
referred
to
in
paragraph
1
relates
cation pursuant to this Article only when it is unable to notify
to a movement of excise goods within the Union, the
the addressee in accordance with the rules governing the notifi
information shall be forwarded using a mutual administrative
cation of the instruments concerned in the requesting Member
assistance document, subject to paragraph 4.
State, or where such notification would give rise to dispropor
tionate difficulties.
However, where the use of that document is impractical, the
exchange of information may, exceptionally, be carried out in
6. This
Article
shall
not
apply
to
the
documents
referred
to whole or in part by other means. In such cases, the message
in Article 8 of Council Directive 2010/24/EU of 16 March
shall be accompanied by an explanation of why the use of the
2010 concerning mutual assistance for the recovery of claims
mutual administrative assistance document was impractical.
relating to taxes, duties and other measures ( 1 ).
4. Where the computerised system is unavailable, the fall-
back mutual administrative document shall be used instead of
CHAPTER III
the document referred to in paragraph 3.
EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST
Article 15
5. The
Commission
shall
adopt
implementing
acts
to
Mandatory exchange of information
determine:
1. The
competent
authority
of
each
Member
State
shall
forward to the competent authorities of all other Member
(a) the exact categories of information that shall be exchanged
States concerned, without prior request and by means of
under paragraph 1, which shall, in respect of natural
regular or event-driven automatic exchange, the information
persons, include data such as their name, surname, street
necessary to ensure the correct application of legislation on
name, street number, postcode, city, member state, tax or
excise duties, in the following cases:
other identifier number, product code or description and
other connected personal data, when available;
(a) where an irregularity or an infringement of legislation on
excise duties has occurred, or is suspected to have occurred,
(b) the frequency of regular exchange and the time limits for
in another Member State;
event-driven exchange under paragraph 1 for each category
of information;
(b) where an irregularity or an infringement of legislation on
(c) the structure and content of the mutual administrative
excise duties which has occurred, or is suspected to have
assistance documents;
occurred, in the territory of one Member State may have
repercussions in another Member State;
(d) the form and content of the fall-back mutual administrative
( 1 ) OJ L 84, 31.3.2010, p. 1.
assistance document;

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(e) the rules and procedures relating to the exchanges of the
Article 17
documents referred to in points (c) and (d).
Obligation of Member States to facilitate exchanges of
information without prior request
The Commission may also adopt implementing acts to
Member States shall take the necessary administrative and
determine the situations where the competent authorities may
organisational measures to facilitate the exchanges provided
consider the computerised system unavailable for the purposes
for in this Chapter.
of paragraph 4 of this Article.
Article 18
Those implementing acts shall be adopted in accordance with
Limitation of obligations
the examination procedure referred to in Article 35(2).
Member States shall neither be obliged to impose, for the
purposes of implementing this Chapter, any new obligations
on persons in respect of the collection of information, nor to
Article 16
bear any disproportionate administrative burden.
Optional exchange of information
1. The
competent
authorities
of
the
Member
States
may
CHAPTER IV
forward to each other, without prior request, by means of
spontaneous exchange, any information necessary to ensure
STORAGE AND EXCHANGE OF ELECTRONIC INFORMATION
the correct application of legislation on excise duties of which
ON ECONOMIC OPERATORS
they are aware and which exchange is not covered by
Article 19
Article 15.
Storage and exchange of information on authorisations of
economic operators and tax warehouses
To that end, they may use the computerised system where the
1. Each
Member
State
shall
maintain
an
electronic
database
system is capable of processing such information.
containing the following registers:
(a) a register of economic operators belonging to one of the
2. An
authority
which
has
forwarded
information
to
another
following categories:
authority under paragraph 1 may request that other authority to
provide feedback on the follow-up action taken by it on the
basis of the information provided. If such a request is made, the
other authority shall, without prejudice to the rules on secrecy
(i) authorised warehousekeepers within the meaning of
and data protection applicable in its Member State, send such
point (1) of Article 4 of Directive 2008/118/EC;
feedback as soon as possible, unless doing so would impose a
disproportionate administrative burden on it.
(ii) registered consignees within the meaning of point (9) of
Article 4 of Directive 2008/118/EC;
3. The
Commission
shall
adopt
implementing
acts
to
determine:
(iii) registered consignors within the meaning of point (10)
of Article 4 of Directive 2008/118/EC;
(a) the structure and content of the mutual administrative
assistance documents to cover the most common types of
information referred to in paragraph 1;
(b) a register of premises authorised as tax warehouses within
the meaning of point (11) of Article 4 of Directive
2008/118/EC.
(b) the rules and procedures relating to the exchanges of the
mutual administrative document.
2. The
registers
referred
to
in
paragraph
1
shall
contain
the
following information:
The Commission may also adopt implementing acts to
determine the structure and content of the feedback referred
(a) the unique excise number issued by the competent authority
to in paragraph 2.
in respect of an economic operator or premises;
Those implementing acts shall be adopted in accordance with
(b) the name and address of the economic operator or
the examination procedure referred to in Article 35(2).
premises;

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(c) the excise product category (CAT) and/or the excise product
4. The
information
contained
in
the
respective
national
code (EPC) of the products covered by the authorisation
registers as referred to in paragraph 2 concerning economic
referred to in Annex II, code list 11 of Commission Regu
operators engaged in moving excise goods under duty
lation (EC) No 684/2009 of 24 July 2009 implementing
suspension arrangements between Member States, shall be auto
Council Directive 2008/118/EC as regards the computerised
matically exchanged via a central register.
procedures for the movement of excise goods under
suspension of excise duty ( 1 );
The Commission shall operate the register as a part of the
computerised system in a manner that ensures at all times a
(d) the identification of the central excise liaison office or the
correct up-to-date view of all national registry data provided by
excise office from which further information may be
all Member States.
obtained;
The central excise liaison offices or liaison departments of
Member States shall communicate the content of the national
(e) the date as of which the authorisation is valid, is amended
register as well as any modification thereto to the Commission
and, where applicable, ceases to be valid;
in a timely manner.
(f) for authorised warehousekeepers, the tax warehouse or the
Article 20
list of tax warehouses to which his authorisation applies
Access to and correction of information
and, if applicable under national legislation, an indication
that he is authorised to omit the details of the consignee at
1. The
Commission
shall
ensure
that
persons
involved
in
the
the time of dispatch, that he is authorised to split a
movement of excise goods under duty suspension arrangements
movement in accordance with Article 23 of Directive
between the Member States can obtain confirmation by elec
2008/118/EC, or that he is authorised to have excise
tronic means of the validity of excise numbers held in the
goods moved to a place of direct delivery in accordance
central register referred to in Article 19(4). The Commission
with Article 17(2) of that Directive;
shall forward any requests from an economic operator for
correction of that information to the central excise liaison
office or liaison department that is responsible for the auth
(g) for registered consignees, if applicable under national legis
orisation of that economic operator.
lation, an indication that he is authorised to have excise
goods moved to a place of direct delivery in accordance
with Article 17(2) of Directive 2008/118/EC;
2. The central excise liaison offices or liaison departments of
Member States shall ensure that economic operators can obtain
confirmation of the information about them held under
Article 19(2) and can obtain the correction of any inaccuracies
(h) for registered consignees referred to in Article 19(3) of
therein.
Directive 2008/118/EC other than those referred to point
(i) of this paragraph, the content of the authorisation
regarding the quantity of excise goods, the identity of the
3. The
competent
authority
of
a
Member
State
may,
under
consignor in the Member State of dispatch and the period
conditions fixed by that Member State, allow the Central Excise
of time for which the authorisation is valid;
Liaison Office or designated Liaison Departments to
communicate a confirmation of the information held under
Article 19(2).
(i) for registered consignees referred to in Article 19(3) of
Directive 2008/118/EC that have an authorisation to
receive wine from consignors who benefit from the dero
Article 21
gation provided in Article 40 of Directive 2008/118/EC, the
Data retention
content of the authorisation regarding the quantity of excise
goods and the period of time for which the authorisation is
1. Each
Member
State
shall
keep
the
information
concerning
valid. An indication of the derogation under Article 40 of
movements of excise goods within the Union and the records
2008/118/EC shall be included in the record;
contained in the national registers referred to in Article 19 for
at least five years from the end of the calendar year in which
the movement began, in order that such information can be
(j) for tax warehouses, the authorised warehousekeeper or list
used for the procedures provided for in this Regulation. That
of authorised warehousekeepers for whose use the tax
period may be limited to three years with respect to
warehouse is authorised.
information entered into the national registers before 1 July
2012.
3. The
central
excise
liaison
office
or
a
liaison
department
of 2. Information
collected
through
the
computerised
system
each Member State shall ensure that the information contained
shall be kept in that system in a way that makes it possible
in the national registers is complete, accurate and up to date.
to retrieve and to further process that information within the
system in response to a request for information referred to in
( 1 ) OJ L 197, 29.7.2009, p. 24.
Article 8.

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Article 22
to obtain the information requested, without running the
risk of jeopardising the achievement of the desired end; and
Implementation
The Commission shall adopt implementing acts:
(b) the number and the nature of the requests for information
made by the requesting authority within a specific period do
(a) to specify the technical details concerning the automated
not impose a disproportionate administrative burden on
update of the databases referred to in Article 19(1) and of
that requested authority.
the central register referred to in Article 19(4);
(b) to specify the rules and procedures concerning the access to
2. This
Regulation
shall
impose
no
obligation
on
the
and correction of information under Article 20(1).
competent authority of a Member State to carry out enquiries
or to provide information if the laws or administrative practices
of that Member State do not authorise its authorities to carry
out such enquiries or to collect or use such information for that
Those implementing acts shall be adopted in accordance with
Member State’s own purposes.
the examination procedure referred to in Article 35(2).
CHAPTER V
3. The
competent
authority
of
a
Member
State
may
refuse
to
provide information if the requesting Member State is unable,
COMMON CONDITIONS GOVERNING ASSISTANCE
for legal reasons, to provide similar information.
Article 23
Language regime
4. The
provision
of
information
may
be
refused
where
it
Requests for assistance, including requests for notifications, and
would lead to the disclosure of a commercial, industrial or
attached documents may be made in any language agreed
professional secret or of a commercial process, or where its
between the requested and requesting authority. An accom
disclosure would be contrary to public policy.
panying translation into the official language or one of the
official languages of the Member State in which the requested
authority is established, shall be required only if the requested
authority provides a justification explaining the need for trans
5. The
requested
authority
shall
inform
the
requesting
lation.
authority of the grounds for refusing a request for assistance.
For statistical purposes, competent authorities shall, on an
annual basis, inform the Commission of the categories of
grounds for refusals.
Article 24
Quality of service
1. The
Commission
and
the
Member
States
shall
ensure
that 6. In no case shall paragraphs 2, 3 or 4 be construed as
the parts of the computerised system necessary for the exchange
permitting a requested authority to decline to supply
of information described in this Regulation are operational,
information solely because that information is held by a
appropriately maintained and further developed.
bank, other financial institution, nominee or person acting in
an agency or a fiduciary capacity or because it relates to
ownership interests in a person.
2. The
Commission
and
the
Member
States
shall
conclude
a
service level agreement and agree a security policy for the
computerised system. The service level agreement shall define
Article 26
the technical quality and quantity of the services to be delivered
by the Commission and the Member States in order to ensure
Expenses
the secure functioning of all parts of the computerised system
Member States shall waive mutually all claims for the
and of the electronic communication and the allocation of
reimbursement of expenses incurred in applying this Regulation,
responsibilities for the further development of that system.
with the exception of claims in respect of fees paid to experts.
Article 25
Article 27
General limits to the obligations of the requested authority
Minimum amount
1. The
requested
authority
shall
provide
the
requesting
authority with the information requested in accordance with
1. A
request
for
assistance
may
be
subject
to
a
minimum
this Regulation, provided that:
threshold based upon the excise duty that is potentially due.
(a) the requesting authority has exhausted the usual sources of
2. The
Commission
may
adopt
implementing
acts
to
specify
information which it could have used in the circumstances
the threshold referred to in paragraph 1 of this Article.

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Those implementing acts shall be adopted in accordance with
The requested authority may make the communication of
the examination procedure referred to in Article 35(2).
information to another Member State subject to its prior
consent.
Article 28
4. All
processing
of
personal
data
by
Member
States
referred
Official secrecy, data protection and use of the information
to in this Regulation shall be subject to the national provisions
communicated under this Regulation
implementing Directive 95/46/EC.
1. Information
communicated
or
collected
by
Member
States
pursuant to this Regulation or any information to which an
official or other employee, or a contractor has had access in
Member States shall, for the purpose of the correct application
the course of his duties shall be covered by the obligation of
of this Regulation, restrict the scope of the obligations and
official secrecy and shall enjoy the protection granted to similar
rights provided for in Article 10, Article 11(1) and Articles
information under the law of the Member State receiving that
12 and 21 of Directive 95/46/EC to the extent necessary to
information.
safeguard the interests referred to in point (e) of Article 13(1) of
that Directive. Such restrictions shall be proportionate to the
interest in question.
2. The
information
referred
to
in
paragraph
1
may
be
used
for the following purposes:
Article 29
Access to information under Commission authorisation
(a) establishing the assessment base for excise duties;
Persons duly authorised by the Commission may be provided
with access to the information referred to in Article 28(4) only
to the extent necessary for the care, maintenance and devel
(b) the collection or administrative control of excise duties;
opment of the CCN/CSI network and the operation of the
central register.
(c) the monitoring of movements of excise goods;
Such persons shall be subject to the obligation of official
secrecy. The information accessed shall be protected as
(d) risk analysis in the field of excise duties;
personal data under Regulation (EC) No 45/2001.
Article 30
(e) enquiries in the field of excise duties;
Evidential value of information obtained
Reports, statements, and any other documents or certified true
(f) establishing other taxes, duties and charges covered by
copies or extracts thereof communicated by the competent
Article 2 of Directive 2010/24/EU.
authority of a Member State to the competent authority of
another Member State in accordance with this Regulation may
be invoked as evidence by the competent bodies of the other
However, the competent authority of the Member State
Member State on the same basis as similar documents provided
providing the information shall permit its use for other
by another authority of that other Member State.
purposes in the Member State of the requesting authority, if
the legislation of the Member State of the requested authority
allows the information to be used for similar purposes in that
Article 31
Member State.
Obligation to cooperate
1. For
the
purposes
of
applying
this
Regulation,
a
Member
To the extent allowed by national law, and without prejudice to
State shall take all necessary measures to:
Article 1(2), the information referred to in paragraph 1 of this
Article may be used in connection with judicial or adminis
trative proceedings that can involve penalties initiated as a
(a) ensure effective internal coordination between the auth
result of infringements of tax law, without prejudice to the
orities referred to in Articles 3 to 5;
rules governing the rights of the defendants and witnesses in
such proceedings.
(b) establish direct cooperation between the authorities auth
orised for the purposes of coordination referred to in
3. Where
the
requesting
authority
considers
that
information
point (a) of this paragraph;
it has received from the requested authority may be useful to
the competent authority of another Member State, it may
forward it to that authority. It shall inform the requested
(c) ensure the smooth operation of the information exchange
authority thereof.
system provided for in this Regulation.

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2. The
Commission
shall
communicate
without
delay
to
the
CHAPTER VI
competent authority of each Member State any information
necessary to ensure the correct application of legislation on
EVALUATION AND FINAL PROVISIONS
excise duties, which it receives and which it is able to provide.
Article 34
Evaluation of arrangements, collection of operational
statistics and reporting
Article 32
1. The
Member
States
and
the
Commission
shall
examine
and evaluate the application of this Regulation. To that end,
Relations with third countries
the Commission shall summarise regularly the experience of
1. A
competent
authority
of
a
Member
State
which
receives the Member States with the aim of improving the operation
information from a third country may pass that information on
of the system established by this Regulation.
to the competent authorities of any Member State which might
be interested in it and, in particular, to the competent auth
orities which request it, in so far as permitted by assistance
2. The
Member
States
shall
communicate
to
the
Commission
arrangements with that particular third country. Such
the following:
information may also be passed on to the Commission
whenever it is in the interest of the Union for the purposes
of this Regulation.
(a) any available information relevant to their experience with
the application of this Regulation, including any statistical
data needed for its evaluation;
2. Where
the
third
country
concerned
has
given
a
legal
undertaking to provide the assistance required to gather
(b) any available information on actual or suspected methods
evidence of the irregular nature of transactions which appear
or practices used to contravene legislation on excise duties
to contravene legislation on excise duties, information obtained
where those methods or practices reveal shortcomings or
under this Regulation may be communicated by the competent
gaps in the operation of procedures defined in this Regu
authority of a Member State to that third country, in accordance
lation.
with that Member State’s national law regarding transfers of
personal data to third countries, for the purposes of the
correct application of excise duties or similar taxes, duties and
With a view to evaluating the effectiveness of this system of
charges applicable in the third country with the consent of the
administrative cooperation in enforcing the application of the
competent authorities which supplied the information, in
legislation on excise duties and combating evasion and fraud
accordance with their national law.
concerning excise duties, Member States may communicate to
the Commission any available information other than the
information referred to in the first subparagraph.
Article 33
The Commission shall forward the information communicated
Assistance to economic operators
by Member States to the other Member States concerned.
1.
The authorities of a Member State in which a consignor of
excise goods is established may grant assistance to that
consignor where the latter fails to receive a report of receipt
The obligation to communicate information and statistical data
referred to in Article 24(4) of Directive 2008/118/EC, a report
shall not involve any unjustified increase of the administrative
of export referred to in Article 25(3) of that Directive or, in the
burden.
situations referred to in Article 33(1) of that Directive, a copy of
the accompanying document referred to in Article 34 thereof.
3. The
Commission
may
extract
directly
information
from
messages generated by the computerised system for diagnostic
and statistical purposes, subject to Article 28.
Granting of such assistance shall be without prejudice to the tax
obligations of the assisted consignor.
4. The
information
communicated
by
the
Member
States
or
extracted by the Commission for the purposes of paragraphs 1
to 3 shall not contain individual or personal data.
2. Where
a
Member
State
grants
assistance
pursuant
to
paragraph 1 of this Article and considers it necessary to
obtain information from another Member State, it shall
5. The
Commission
shall
adopt
implementing
acts
to
request such information in accordance with Article 8. The
determine, for the purpose of implementing this Article, the
other Member State may refuse to obtain the information
relevant statistical data communicated by the Member States,
requested if the consignor has not exhausted all the means
the information to be extracted by the Commission and the
available to him to obtain proof that the movement of excise
statistical reports to be prepared by the Commission and by
goods between Member States has ended.
the Member States.

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Those implementing acts shall be adopted in accordance with
Article 37
the examination procedure referred to in Article 35(2).
Reporting to European Parliament and Council
Every five years from the date of entry into force of this Regu
Article 35
lation and on the basis, in particular, of the information
provided by the Member States, the Commission shall report
Committee on Excise Duty
to the European Parliament and to the Council on the appli
cation of this Regulation.
1. The
Commission
shall
be
assisted
by
the
Committee
on
Excise Duty established by Article 43(1) of Directive
2008/118/EC. That committee shall be a committee within
Article 38
the meaning of Regulation (EU) No 182/2011.
Bilateral Arrangements
Where the competent authorities conclude arrangements on
2. Where
reference
is
made
to
this
paragraph,
Article
5
of bilateral matters covered by this Regulation other than to deal
Regulation (EU) No 182/2011 shall apply.
with individual cases, they shall inform the Commission without
delay. The Commission shall in turn inform the competent
authorities of the other Member States.
Article 36
Article 39
Repeal of Regulation (EC) No 2073/2004
Entry into force
Regulation (EC) No 2073/2004 is hereby repealed.
This Regulation shall enter into force on the twentieth day
following that of its publication in the Official Journal of the
European Union.
References to the repealed Regulation shall be construed as
references to this Regulation in accordance with the correlation
table set out in the Annex to this Regulation.
It shall apply from 1 July 2012.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 2 May 2012.
For the Council
The President
M. VESTAGER

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Union L
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ANNEX
Correlation of Regulation (EC) No 2073/2004 with Regulation (EU) No 389/2012
Article number in
Article number in
Regulation (EC)
Article number in Regulation (EU)
Regulation (EC)
Article number in Regulation (EU)
No 2073/2004
No 389/2012
No 2073/2004
No 389/2012
1
1
20 17
2
2
21 18
3
3, 4, 5, 6
22 19,
20
4
7
23
—
5
8
24 33
6
9
25 21
7 7,
10
26 34
8 11
27 32
9 11
28 9,
15,
16,
22
10 11
29 23
11 12
30
25, 27, 28
12 13
31
28, 29, 32
13 13
32 30
14 14
33 31
15 14
34 35
16 14
35 37
17 15
36 38
18 15
37 39
19 16

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Document Outline

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