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Commission Implementing Regulation (EU) 2016/323 of 24 February 2016 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
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1.For the purposes of Article 15(4) of Regulation (EU) No 389/2012, Member States may consider the computerised system to be unavailable in the following circumstances:
(a)the computerised system is unavailable due to hardware or telecommunication failures;
(b)network problems occur which are not under the direct control of the Commission or the Member State concerned;
(c)force majeure;
(d)scheduled maintenance notified at least 48 hours before the planned start of the maintenance period.
2.For the purposes of the second subparagraph of Article 9(1) and Article 15(4) of Regulation (EU) No 389/2012 the fall-back mutual administrative assistance document shall identify the type of mutual administrative assistance document that it is replacing. The requisite information shall be drawn up as set out in the tables of Annex I to this Regulation in the form of data elements, expressed in the same manner as in the mutual administrative assistance document. All data elements and data groups and subgroups to which those data elements belong shall be identified by numbers and letters referred to in columns A and B of the corresponding tables of Annex I.
The fall-back mutual administrative assistance document shall be exchanged by any means agreed between the competent authorities concerned.
3.As soon as the availability of the computerised system is restored, the information exchanged in accordance with paragraph 2 shall be sent using the computerised system in the form of the appropriate mutual administrative assistance documents.
A request for feedback and feedback on follow-up action in accordance with Article 8(5), Article 15(2) or Article 16(2) of Regulation (EU) No 389/2012 shall be made by means of an ‘ Administrative cooperation results ’ document, as set out in Table 10 of Annex I to this Regulation. The feedback shall be provided by sending a further ‘ Administrative cooperation results ’ document, as set out in Table 10.]
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.
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