<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="eur"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/eur/2012/389"/><FRBRuri value="http://www.legislation.gov.uk/id/eur/2012/389"/><FRBRdate date="2012-05-02" name="adopted"/><FRBRauthor href=""/><FRBRcountry value="EU"/><FRBRnumber value="389"/><FRBRname value="Regulation (EU) 2012/389"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/eur/2012/389/adopted"/><FRBRuri value="http://www.legislation.gov.uk/eur/2012/389/adopted"/><FRBRdate date="2012-05-02" name="adopted"/><FRBRauthor href="#"/><FRBRlanguage language="eng"/></FRBRExpression><FRBRManifestation><FRBRthis value="http://www.legislation.gov.uk/eur/2012/389/adopted/data.akn"/><FRBRuri value="http://www.legislation.gov.uk/eur/2012/389/adopted/data.akn"/><FRBRdate date="2026-08-13+01:00" name="transform"/><FRBRauthor href="http://www.legislation.gov.uk"/><FRBRformat value="application/akn+xml"/></FRBRManifestation></identification><lifecycle source="#"><eventRef refersTo="#adopted" date="2012-05-02" eId="date-adopted" source="#"/></lifecycle><analysis source="#"><otherAnalysis source=""/></analysis><references source="#"><TLCEvent eId="adopted" href="" showAs="AdoptedDate"/></references><proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/eur/2012/389/article/21/adopted</dc:identifier><dc:title>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</dc:title><dct:alternative>Council Regulation (EU) No 389/2012</dct:alternative><dc:description>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</dc:description><dc:modified>2020-12-13</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32012R0389</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><ukm:EUMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="euretained"/><ukm:DocumentMainType Value="EuropeanUnionRegulation"/><ukm:DocumentStatus Value="final"/></ukm:DocumentClassification><ukm:Year Value="2012"/><ukm:Number Value="389"/><ukm:EURLexIdentifiers 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Label="Taxation" URI="http://publications.europa.eu/resource/authority/fd_070/FISC"/><ukm:Subject Scheme="EuroVoc" Label="tax evasion" URI="http://eurovoc.europa.eu/1095"/><ukm:Subject Scheme="EuroVoc" Label="information technology applications" URI="http://eurovoc.europa.eu/5441"/><ukm:Subject Scheme="EuroVoc" Label="administrative cooperation" URI="http://eurovoc.europa.eu/206"/><ukm:Subject Scheme="DirectoryCode" Label="Prevention of tax evasion and avoidance" URI="http://publications.europa.eu/resource/authority/fd_555/0950"/><ukm:Subject Scheme="DirectoryCode" Label="Taxation" URI="http://publications.europa.eu/resource/authority/fd_555/09"/><ukm:Subject Scheme="EuroVoc" Label="fraud" URI="http://eurovoc.europa.eu/1092"/><ukm:Subject Scheme="EuroVoc" Label="exchange of information" URI="http://eurovoc.europa.eu/616"/><ukm:Subject Scheme="SubjectMatter" Label="administrative cooperation" URI="http://publications.europa.eu/resource/authority/fd_070/COAD"/><ukm:Subject Scheme="EuroVoc" Label="electronic document management" URI="http://eurovoc.europa.eu/6189"/><ukm:Subject Scheme="EuroVoc" Label="disclosure of information" URI="http://eurovoc.europa.eu/5334"/><ukm:DocumentCurrentStatus><ukm:UKAmended Value="false"/></ukm:DocumentCurrentStatus></ukm:EUMetadata><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2012/389/pdfs/eur_20120389_adopted_en.pdf" Date="2012-05-02" Size="848188"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2012/389/pdfs/eur_20120389_2013-07-01_en.pdf" Date="2013-07-01" Size="262893" Revised="2013-07-01"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="39"/><ukm:BodyParagraphs Value="39"/><ukm:ScheduleParagraphs Value="0"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="0"/></ukm:Statistics></proprietary></meta><body><chapter eId="chapter-IV"><num>CHAPTER IV</num><heading><b>STORAGE AND EXCHANGE OF ELECTRONIC INFORMATION ON ECONOMIC OPERATORS</b></heading><article eId="article-21" uk:target="true"><num>Article 21</num><heading>Data retention</heading><paragraph eId="article-21-1"><num>1.</num><content><p>Each Member State shall keep the information concerning movements of excise goods within the Union and the records contained in the national registers referred to in Article 19 for at least five years from the end of the calendar year in which the movement began, in order that such information can be used for the procedures provided for in this Regulation. That period may be limited to three years with respect to information entered into the national registers before 1 July 2012.</p></content></paragraph><paragraph eId="article-21-2"><num>2.</num><content><p>Information collected through the computerised system shall be kept in that system in a way that makes it possible to retrieve and to further process that information within the system in response to a request for information referred to in Article 8.</p></content></paragraph></article></chapter></body></act></akomaNtoso>