For the purposes of cooperation and exchange of information between Member States regarding goods under excise duty suspension, this Regulation lays down detailed rules concerning the following:

1. (a)

   the structure and content of the mutual administrative assistance documents exchanged through the computerised system referred to in Article 2 (8) of Regulation (EU) No 389/2012 for the purposes of Articles 8, 15 and 16 of that Regulation;

2. (b)

   the structure and content of communications of feedback on follow-up action taken as a result of cooperation on request or of optional communication of information;

3. (c)

   the rules and procedures to be used by competent authorities exchanging mutual administrative assistance documents;

4. (d)

   the structure and content of fall-back mutual administrative assistance documents and the rules and procedures relating to their use.

For the purposes of this Regulation, ‘ movement ’ means a movement between two or more Member States of goods under excise duty suspension within the meaning of Chapter IV of Directive 2008/118/EC.