Commission Delegated Regulation (EU) 2026/50 of 12 November 2025 amending Delegated Regulation (EU) 2022/1636 as regards data in documents exchanged in the context of the movement of excise goods

C/2025/7541DO L, 2026/50, 15.1.2026, ELI: http://data.europa.eu/eli/reg_del/2026/50/oj

In accordance with Directive (EU) 2020/262, the computerized system was amended to include the movement of excise goods exported outside the Union and the movement of excise goods that have been cleared for consumption in the territory of one Member State and are transferred to the territory of another Member State for delivery for commercial purposes.

The structure and content of electronic movement documents (e-ADs) are set out in Annexes I and II of Commission Delegated Regulation (EU) 2022/1636, to ensure uniform compliance with the necessary formalities and to facilitate the monitoring of the movement of products subject to excise duties.

The computerized system must be reviewed to correct any inconsistencies detected.

It is appropriate to amend Delegated Regulation (EU) 2022/1636 accordingly, so that the changes in the structure and content of administrative documents are established.

In order to allow Member States sufficient time to prepare for these changes and to adapt the application date of this Regulation to the date on which the new version of the computerized system referred to in Decision (EU) 2020/263 becomes operational, this Regulation should apply from 12 February 2026.