{
  "url": "https://openlegislation.uk/eu-regulation-2018-504/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-504/introduction.json",
  "legislation": "eur/2018/504",
  "legislation_title": "Commission Implementing Regulation (EU) 2018/504 of 7 March 2018 amending Implementing Regulation (EU) No 612/2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-504",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Regulation (EU) 2018/504\nof 7 March 2018\namending Implementing Regulation (EU) No 612/2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties\nTHE EUROPEAN COMMISSION,\nHaving regard to the Treaty on the Functioning of the European Union,\nHaving regard to 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, and in particular Article 22 thereof,\nWhereas:\n(1)\nAnnex I to Commission Implementing Regulation (EU) No 612/2013 lays down the structure and content of messages relating to the registration of economic operators and tax warehouses in the national registers and the Central Register. In order to improve the quality of data used in those messages Tables 1, 2 and 4 of Annex I to Implementing Regulation (EU) No 612/2013 should be amended.\n(2)\nIn accordance with Article 22 of Council Directive 2008/118/EC in the case of movement of energy products under a duty suspension arrangement by sea or inland waterways, the competent authorities of the Member State of dispatch may authorise the consignor to omit the details of the consignee at the time of dispatch in the draft electronic administrative document referred to in Article 21(2) of that Directive. In accordance with Regulation (EU) No 612/2013 only an authorised warehouse keeper is allowed to omit the details of the consignee. Therefore it is also necessary to enable a registered consignor to leave empty the destination fields in the draft electronic administrative document when moving energy products under duty suspension arrangement by sea or inland waterways in order to align with Article 22 of Directive 2008/118/EC.\n(3)\nThe explanation in column F of Table 1 of Annex I to Implementing Regulation (EU) No 612/2013 should provide a clearer identification of the ‘Requesting Office’ data element in order to align with the definition in Annex II to Regulation (EC) No 684/2009.\n(4)\nImplementing Regulation (EU) No 612/2013 should therefore be amended accordingly.\n(5)\nIn order to align the application date of this Regulation with the application date for a new version of the computerised system established by Decision No 1152/2003/EC of the European Parliament and of the Council and to allow the Member States adequate time to prepare for the changes resulting from this Regulation, it should apply from 15 February 2018.\n(6)\nThe measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 121, 8.5.2012, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Commission Implementing Regulation (EU) No 612/2013 of 25 June 2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties (OJ L 173, 26.6.2013, p. 9)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products (OJ L 162, 1.7.2003, p. 5)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/504/introduction",
    "retrieved_at": "2026-11-01T14:44:12.883317+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}