Subject matter
Article 1
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.