This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

It shall apply from 13 February 2023.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 10 May 2021.

For the Council

The President

J. BORRELL FONTELLES

( 1 ) Opinion of 29 April 2021 (not yet published in the Official Journal).

( 2 ) Opinion of 27 April 2021 (not yet published in the Official Journal).

( 3 ) 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 ( OJ L 121, 8.5.2012, p. 1 ).

( 4 ) Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty ( OJ L 58, 27.2.2020, p. 4 ).

( 5 ) Decision (EU) 2020/263 of the European Parliament and of the Council of 15 January 2020 on computerising the movement and surveillance of excise goods ( OJ L 58, 27.2.2020, p. 43 ).

( 6 ) Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC ( OJ L 295, 21.11.2018, p. 39 ).

COUNCIL REGULATION (EU) 2021/774 of 10 May 2021 amending Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic registers