(2)Commission Delegated Regulation (EU) 2022/1636note establishes the structure and content of the documents exchanged in the context of movement of excise goods. That Regulation is to be amended by Commission Delegated Regulation (EU) 2024/296note to include a new data element referencing certification and self-certification in the administrative documents for the movement of alcoholic beverages produced by certified and self-certified independent small producers. Therefore, references in Implementing Regulation (EU) 2021/2266 to the existing data element should be replaced by references to the new data element, which is specific for the independent small producers’ declaration.
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