On 6 February 2023, the European Council published Council Regulation (EU) 2023/246 on the exchange of information in electronic registers in the Official Journal of the European Union. The (recast) regulation extends the obligation to maintain electronic registers relating to economic operators who move excise goods between Member States for commercial purposes from 13 February 2023.

Prior to the amendment, Member States were obligated to maintain electronic registers of authorisations of economic operators and warehouses that engage in moving excise goods under duty suspension arrangements. Such electronic registers are maintained through the current Excise Movements and Control System (EMCS).

The existing rules for managing the computerised system will now oversee the supervision of excise goods released for consumption in the territory of one Member State and then moved to the territory of another Member State, to be delivered for commercial purposes.

Member States will need to record the excise product category (CAT) and/or the excise product code (EPC) of the products covered by the authorisation in Commission Delegated Regulation (EU) 2022/1636 (which replaces Annex II, Commission Regulation (EC) No 684/2009).

The aim is to align the EU excise and customs procedures to improve the freedom of movement for excise goods released for consumption in the single market, while ensuring that the correct tax is collected by Member States.[1] The change will apply from 13 February 2023. The amending Regulation can be found in full here.

[1] https://taxation-customs.ec.europa.eu/taxation-1/excise-duties/common-excise-duty-provisions_en


Thomas joined Baker McKenzie as a Senior Trade Advisor in the Tax Practice Group in April 2022. He has 10+ years of experience in the field of Customs, International Trade and Implementation of Duty Optimization Programs. Thomas is a guest lecturer at the University of Antwerp (UAntwerp) and holds a US Customs Broker License.


Johanna Asplund is an associate at the Firm’s London office in the Competition, Trade and Foreign Investment Practice Group. She completed her degree in International Relations from London School of Economics then a Graduate Diploma in Law and Legal Practice Course (LLM) from BPP University in 2019.