European Commission 24 February 2016, 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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European Union · · · Cited by 31 · 24-02-2016

CHAPTER I. GENERAL PROVISIONS
Article 1. Subject matter
Article 2. Definitions
Article 3. Structure and content of mutual administrative assistance documents
CHAPTER II. COOPERATION ON REQUEST
SECTION I. Requests for download of information contained in the computerised system
Article 4. Request for download of information where the administrative reference code of a movement is known to the requesting authority
Article 5. Request for download of information where the administrative reference code is unknown to the requesting authority
SECTION II. Requests for information not contained in the computerised system
Article 6. Requests for information and administrative enquiries
SECTION III. Time limits and refusals
Article 7. Time limits
Article 8. Refusal to cooperate
CHAPTER III. EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST
Article 9. Optional exchange of information
Article 10. Mandatory exchange of information — goods under excise duty suspension covered by the provisions of Chapter III of Directive 2008/118/EC or goods received by a registered consignee
Article 11. Mandatory exchange of information — control report
Article 12. Mandatory exchange of information — definitive interruption of a movement
Article 13. Mandatory exchange of information — alert or rejection notification
Article 14. Mandatory exchange of information — event reports
CHAPTER IV. COMMON PROVISIONS ON THE EXCHANGE OF INFORMATION
Article 15. Unavailability of the computerised system and the use of the fall-back mutual administrative assistance document
Article 16. Feedback on follow-up action taken as a result of exchange of information
CHAPTER V. FINAL PROVISIONS
Article 17. Entry into force
ANNEX I. STRUCTURE OF COMMON MESSAGES

11.3.2016

Official Journal of the European Union

L 66/1

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

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the

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