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European Union
Commission Implementing Regulation (EU) 2022/2449
preamble
Recital (5)

Commission Implementing Regulation (EU) 2022/2449

In forceThis text since 13 Dec 2022law://eu/reg/2022/2449/rct_5@2026-11-11

Version in force onWhereEuropean Union

(5)Council Regulation (EU) 2020/261^note extends the scope of Article 19 of Regulation (EU) No 389/2012, with effect from 13 February 2023, to include two new categories of economic operators, namely certified consignors and certified consignees moving excise goods that have already been released for consumption.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Type: Implementing regulation · Commission Implementing Regulation (EU) 2022/2449
Adopted: 13 Dec 2022
In force: 3 Jan 2023
Applies from: 13 Feb 2023
Made by: Directorate-General for Taxation and Customs Union, European Commission
Official: EUR-Lex 32022R2449 · ELI

Topics

administrative cooperation carriage of goods disclosure of information EU Member State exchange of information excise duty goods and services information system surveillance concerning imports tax evasion Excise Taxation

History · 1 version

13 Dec 2022Reading

Connections

Cites 1: Council Regulation (EU) 2020/261

Defined terms · 2

Show every defined term

Authorisation Start Date
means the date from which an economic operator is authorised by the responsible Member State to produce, store, send or receive excise goods within the meaning of Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262;’;
Validity Start Date
means the date from which the premises of an economic operator have been declared by the responsible Member State to be valid as a location to produce, send or receive excise goods within the meaning of Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262;’;

eu/reg/2022/2449