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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
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1.The central excise liaison office shall have principal responsibility for exchanges of information on movements of excise goods between Member States and in particular, it shall have principal responsibility for ensuring:
(a)the exchange of information under Article 8;
(b)the forwarding of notifications of administrative decisions and measures requested by Member States under Article 14;
(c)mandatory exchanges of information under Article 15;
(d)optional spontaneous exchanges of information under Article 16;
(e)provision of feedback on the follow-up actions under Article 8(5) and Article 16(2);
(f)the exchange of information stored in the electronic database provided for in Article 19;
(g)the provision of statistical and other information under Article 34.
2.Where liaison departments or competent officials send or receive requests for assistance, or responses to such requests for assistance, they shall inform the central excise liaison office of their Member State under the conditions laid down by the latter.
3.Where a liaison department or a competent official receives a request for assistance requiring action outside its territorial or operational area, it shall immediately forward it to the central excise liaison office of its Member State and to the competent official of the liaison department in charge and inform the requesting authority thereof. In such a case, the periods laid down in Article 11 shall begin on the day following that on which the request for assistance was forwarded to the central excise liaison office and to the competent official of the liaison department in charge, but no later than one week following the reception of the request as referred to in the first sentence of this paragraph.
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