Commission Implementing Regulation (EU) 2016/323 of 24 February 2016 laying down ... (32016R0323)
INHALT
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
- 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
- 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
- Electronic messages used for the purpose of information exchange concerning excise goods under duty suspension
- EXPLANATORY NOTES
- ANNEX II
- Lists of codes
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