Commission Implementing Regulation (EU) 2016/3232 lays down the structure and content of mutual administrative assistance documents used for the exchange of information regarding excise goods under suspension of excise duty, as well as the codes required for the completion of certain data items in those documents.

Taking into account changes in the data requirements of a new version of the computerised system established by Decision No 1152/2003/EC of the European Parliament and of the Council3 and in order to ensure consistency, certain changes have to be made in the structure of messages and lists of codes used in mutual assistance documents.

The explanation in column F in Table 4 of Annex I to Implementing Regulation (EU) 2016/323 should be updated to provide a clear identification of the ‘Value’ data element when the ‘Primary Criterion’ type code is set to the value ‘46 = Type of Transport’.

The optionality of data group ‘Trader — Consignee’ in Table 5 and 14 of Annex I to Implementing Regulation (EU) 2016/323 should be updated so that relevant messages can be sent as a response to the query for an electronic administrative document with unknown destination or submission for export with local clearance.

In order to ensure the correct application of legislation on excise duties, the computerised system should provide a standard structure for mutual administrative assistance documents to support exchange of information where there is a need to manually close a movement of excise goods under suspension. In particular, the computerised system should provide a standard structure for a request for the manual closure of a movement of excise goods under suspension arrangement sent to the Member State of dispatch.

In order to prevent fraud or loss of excise duty the Member State of dispatch should always notify the competent authority of the Member State of destination or the Member State of export of the manual closure. The computerised system should provide a standard structure for such replies.

The values of several data items in Tables 4, 5, 7, 10, 11, 12 and 14 of Annex I to Implementing Regulation (EU) 2016/323 should be updated in order to improve the quality of information provided by economic operators. These further technical corrections should bring clarity and precision of applicable provisions.

For the purpose of manual closure, in order to ensure that the required information communicated to the involved competent authorities of the Member States is accurate and appropriate, the necessary code lists of manual closure request reasons and manual closure rejection reasons are created in Annex II to Implementing Regulation (EU) 2016/323.

Implementing Regulation (EU) 2016/323 should therefore be amended accordingly.

In order to align the application date of this Regulation with the application date for a new version of the computerised system established by Decision No 1152/2003/EC, this Regulation should apply from 13 February 2020.

The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,