Key Benefits:
Publics concerned: professionals in the energy sector.
Purpose: enforcement measures articles 158 bis to 158 duovicies of the Customs Code the monitoring, control and dematerialization of procedures for the movement of energy products subject to access within the European Union.
Entry into force: the text comes into force on the day after its publication.
Notice: This decree allows the operators authorized by the Customs to declare, in one writing, a direct delivery in suspension of excise duties to several operators, under cover of a principal operator called "registered consignee" who will pay the excise duties. It also allows delivery in a fractional way to several operators, in suspension of excise rights.
References: This Decree provides for the transfer of Article 23 of Council Directive 2008/118/EC of 16 December 2008. This decree and the Decree No. 2010-632 which it amends can be consulted, in their writing, on the website Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Economy and Finance and the Minister Delegate to the Minister of Economy and Finance, Budget Officer,
Having regard to Council Directive 2008/118/EC of 16 December 2008 on the general excise regime and repealing Directive 92/12/EEC;
Vu le Customs Codeincluding articles 158 bis to 158 duovicies;
Vu la Act No. 2009-1674 of 30 December 2009 for 2009, including its article 36;
Vu le Decree No. 2010-632 of 9 June 2010 concerning the monitoring, control and dematerialization of procedures for the movement of energy products subject to access within the European Union, including Article 3 thereof,
Decrete:
In Article 3 of the above-mentioned Decree of 9 June 2010, I is replaced by the following provisions:
"I. ― A registered depositary or registered shipper established in another Member State of the European Union may deliver directly to metropolitan France on suspension of the excise rights of products, under the cover of the single electronic administrative document mentioned in theArticle 158 Customs Code septdecies, to operators, other than individuals, designated by a recipient registered in Metropolitan France, without these products being previously received in the premises of the latter. For each delivery, the address of the last real recipient will appear on the accompanying document. »
After Article 3 of the above-mentioned Decree of 9 June 2010, an article 3 bis is inserted as follows:
"Art. 3 bis.-A registered interpositary or registered consignor may split in metropolitan France a shipment in suspension of excise rights under the following conditions:
– the original recipient and the new recipients have the status of registered depositary, the initial recipient that may be included in the new recipients. New recipients must not exceed the number of nine;
― the total sum of the volume of goods subject to access recorded on the electronic administrative documents resulting from splitting is equal to the total amount in the original electronic administrative document. »
The Minister of Economy and Finance and the Minister Delegate to the Minister of Economy and Finance, responsible for the budget, are responsible for the execution of this Order in Council, which will be published in the Official Journal of the French Republic.
Done on 14 January 2013.
Jean-Marc Ayrault
By the Prime Minister:
Minister Delegate
to the Minister of Economy and Finance,
Budget Officer
Jérôme Cahuzac
Minister of Economy and Finance,
Pierre Moscovici
