European Commission 5 July 2022, Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022 laying down the rules for the application of Council Directive (EU) 2020/262 as regards the use of documents in the context of movement of excise goods under a duty suspension arrangement and of movement of excise goods after release for consumption, and establishing the form to be used for the exemption certificate

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European Union · · · Cited by 32 · 05-07-2022

Article 1. Exemption certificate
Article 2. Formalities before the start of the movement of excise goods under duty suspension arrangement
Article 3. Cancellation of the electronic administrative document
Article 4. Messages concerning a change of destination or change of consignee during the movement of excise goods under a duty suspension arrangement
Article 5. Messages concerning the splitting of the movement of energy products moving under duty suspension arrangement
Article 6. Formalities before the start of the movement of excise goods after release for consumption
Article 7. Messages concerning a change of destination of the movement of excise goods after release for consumption
Article 8. Repeal
Article 9. Entry into force and application

23.9.2022

Official Journal of the European Union

L 247/57

COMMISSION IMPLEMENTING REGULATION (EU) 2022/1637

of 5 July 2022

laying down the rules for the application of Council Directive (EU) 2020/262 as regards the use of documents in the context of movement of excise goods under a duty suspension arrangement and of movement of excise goods after release for consumption,

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