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:
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;
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;
the rules and procedures to be used by competent authorities exchanging mutual administrative assistance documents;
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.]
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2018/505 of 7 March 2018 amending Implementing Regulation (EU) 2016/323 laying down detailed rules on cooperation and exchange of information between Member States regarding goods under excise duty suspension pursuant to Council Regulation (EU) No 389/2012.
1.Mutual administrative assistance documents shall be drawn up in accordance with Annex I.
2.Where codes are required for the completion of certain data fields in the mutual administrative assistance documents in accordance with Annex I to this Regulation, the codes listed in Annex II to this Regulation, Annex II to Commission Implementing Regulation (EU) No 612/2013(1) and Annex II to Commission Regulation (EC) No 684/2009(2) shall be used as set out in the tables of Annex I to this Regulation.
Commission Implementing Regulation (EU) No 612/2013 of 25 June 2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties (OJ L 173, 26.6.2013, p. 9).
Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 197, 29.7.2009, p. 24).