Article 1–Article 3 · 3 articles
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Subject matter
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:
(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;
(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;
(c)
the rules and procedures to be used by competent authorities exchanging mutual administrative assistance documents;
(d)
the structure and content of fall-back mutual administrative assistance documents and the rules and procedures relating to their use.
Definitions
For the purposes of this Regulation, the following definitions shall apply:
(a)
‘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;
(b)
‘CCN SECURE Mail system’ means the secure electronic mail service provided as a component of the CCN/CSI network.
Structure and content of mutual administrative assistance documents
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 ( 3 ) and Annex II to Commission Regulation (EC) No 684/2009 ( 4 ) shall be used as set out in the tables of Annex I to this Regulation.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
