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

For the purposes of cooperation and exchange of information between Member States regarding the movements of excise goods as referred to in Chapter IV and Chapter V, Section 2, of Council Directive (EU) 2020/262 (¹) 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.

Article 2

Definitions

For the purposes of this Regulation, ‘movement’ means a movement of excise goods between two or more Member States as referred to in Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262.

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

For that purpose the requesting authority shall send a ‘Movement download request’ document, as set out in Table 1 of Annex I, to the requested authority in the Member State of dispatch. The request shall state the administrative reference code of the electronic administrative document or the electronic simplified administrative document under cover of which the movement takes place.

The requested authority shall also send a ‘History of a movement’ document, as set out in Table 3 of Annex I, containing a copy of the electronic administrative document, or the electronic simplified administrative document, under cover of which the movement takes place and of any other documents relating to that movement.

Article 5

Request for download of information where the administrative reference code is unknown to the requesting authority

For that purpose, the requesting authority shall send a ‘Common request’ document, as set out in Table 4 of Annex I, to the requested authority. The request shall state the relevant search criteria and include any information which supports the selection of those criteria.

SECTION II

Requests for information not contained in the computerised system

Article 6

Requests for information and administrative enquiries

SECTION IIA

Requests for manual closure

Article 6a

Request for manual closure

For the purposes of Article 8(1) of Regulation (EU) No 389/2012, when the movement of excise goods as referred to in Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262 cannot be closed under Articles 24, 25 or 37 of that Directive, the requesting authority may request the competent authority of the Member State of dispatch to close a movement of excise goods as referred to in Chapter IV and Chapter V, Section 2, of that Directive manually. Such a request shall be made by sending a ‘Manual Closure Request’ document set out in Table 15 of Annex I to this Regulation.

SECTION III

Time limits and refusals

Article 7

Time limits

Article 8

Refusal to cooperate

Where the requested authority refuses to handle a request for information, to carry out an administrative enquiry relating to the requested information, or to provide the information requested, it shall notify the requesting authority by means of an ‘Answer message’ document, as set out in Table 8 of Annex I to this Regulation.

It shall send such notification as soon as it has taken its decision and in any event within three months of receipt of the request.

CHAPTER III

EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST

Article 9

Optional exchange of information

Article 10

Mandatory exchange of information — Administrative cooperation results

Where one of the cases referred to in Article 15(1), points (a) to (e), of Regulation (EU) No 389/2012 is detected as a result of a documentary or physical control of goods at the premises of a registered consignee, within the meaning of Article 3(9) of Directive (EU) 2020/262 (‘registered consignee’), of an authorised warehouse keeper within the meaning of Article 3(1) of that Directive (‘authorised warehouse keeper’), of a certified consignor, within the meaning of Article 3(12) of that Directive (‘certified consignor’), or of a certified consignee, within the meaning of Article 3(13) of that Directive (‘certified consignee’), the mandatory transmission of the necessary information shall be carried out using an ‘Administrative cooperation results’ document, as set out in Table 10 of Annex I to this Regulation.

The ‘Administrative cooperation results’ document shall be sent to the competent authorities in the Member State concerned within seven days of the control.

Article 11

Mandatory exchange of information — control report

Where one of the cases referred to in points (a) to (e) of Article 15(1) of Regulation (EU) No 389/2012 is detected as a result of a documentary or physical control of goods during a movement, the mandatory transmission of the control report shall be carried out using a ‘Control report’ document, as set out in Table 11 of Annex I to this Regulation.

The ‘Control report’ document shall be sent to the competent authorities in the Member States concerned within seven days of the control.

Article 12

Mandatory exchange of information — definitive interruption of a movement

Where a competent authority becomes aware of the definitive interruption of a movement due to one of the cases referred to in points (a) to (e) of Article 15(1) of Regulation (EU) No 389/2012, the mandatory transmission of that information shall be carried out using an ‘Interruption of movement’ document, as set out in Table 13 of Annex I to this Regulation.

The ‘Interruption of movement’ document shall be sent to the competent authorities in the Member States concerned within one day of the moment when the competent authority referred to in the first paragraph becomes aware of the definitive interruption.

Article 13

Mandatory exchange of information — alert or rejection notification

Where a competent authority becomes aware that excise goods which are dispatched within the meaning of Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262 had not been requested, or that the content of the electronic administrative document or the electronic simplified administrative document is incorrect, and the competent authority suspects that this is due to one of cases referred to in Article 15(1), points (a), (b), (c) or (e), of Regulation (EU) No 389/2012, it shall send an ‘Alert or rejection of an e-AD/e-SAD’ document, as set out in Table 14 of Annex I to this Regulation, to the competent authority of the Member State of dispatch.

The ‘Alert or Rejection of an e-AD/e-SAD’ document shall be sent to the competent authority of the Member State of dispatch within one day of the moment when the competent authority becomes aware of the facts referred to in the first paragraph.

Article 14

Mandatory exchange of information — event reports

Where a competent authority becomes aware of facts concerning a movement other than those set out in Articles 10, 11, 12 or 13 and the competent authority suspects that they relate to one of the cases in points (a) to (e) of Article 15(1) of Regulation (EU) No 389/2012, the mandatory transmission of the necessary information shall be carried out using an ‘Event report’ document, as set out in Table 12 of Annex I to this Regulation.

The ‘Event report’ document shall be sent within seven days of the moment when the competent authority becomes aware of the facts referred to in the first paragraph.

Article 14a

Mandatory exchange of information — manual closure

For the purpose of Article 15(1), point (c), of Regulation (EU) No 389/2012, where a competent authority of the Member State of dispatch has received evidence of the completion of a movement of excise goods within the meaning of Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262, and the movement cannot be closed under Articles 24, 25 or 37 of that Directive, it shall decide whether to close the movement of excise goods manually.

The competent authority of the Member State of dispatch shall notify the competent authorities of the Member State of destination or of the Member State of export of its decision.

The notification of a decision to manually close a movement shall be made by means of a ‘Manual Closure Response’ document, set out in Table 16 of Annex I to this Regulation.

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

For the purposes of Article 15(4) of Regulation (EU) No 389/2012, Member States may consider the computerised system to be unavailable in the following circumstances:

(a) the computerised system is unavailable due to hardware or telecommunication failures;

(b) network problems occur which are not under the direct control of the Commission or the Member State concerned;

(c) force majeure;

(d) scheduled maintenance notified at least 48 hours before the planned start of the maintenance period.

The fall-back mutual administrative assistance document shall be exchanged by any means agreed between the competent authorities concerned.

Article 16

Feedback on follow-up action taken as a result of exchange of information

A request for feedback and feedback on follow-up action in accordance with Article 8(5), Article 15(2) or Article 16(2) of Regulation (EU) No 389/2012 shall be made by means of an ‘Administrative cooperation results’ document, as set out in Table 10 of Annex I to this Regulation. The feedback shall be provided by sending a further ‘Administrative cooperation results’ document, as set out in Table 10.

CHAPTER V

FINAL PROVISIONS

Article 17

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX I

Electronic messages used for the purpose of information exchange concerning excise goods as referred to in the meaning of Chapter IV, and Section 2 of Chapter V, of Directive (EU) 2020/262

EXPLANATORY NOTES

(1) The data elements of the electronic messages used for the purpose of information exchange concerning excise goods within the meaning of Chapter IV and Section 2 of Chapter V, of Directive (EU) 2020/262 using the computerised system referred to in Article 1 of Decision (EU) 2020/263 and in Article 2, point (17), of Regulation (EU) No 389/2012 are structured in data groups and, where applicable, data subgroups. Details regarding the data and their use are presented in the tables of this Annex, in which: (a) column A sets out the numeric code (number) attributed to each data group and data subgroup; each subgroup follows the sequence number of the data (sub)group of which it forms part (for example: where the data group number is 1, one data subgroup of that group is 1.1 and one data subgroup of that subgroup is 1.1.1); (b) column B sets out the alphabetic code (letter) attributed to each data element in a data (sub)group; (c) column C identifies the data (sub)group or data element; (d) column D indicates for each data (sub)group or data element a value indicating whether the insertion of the corresponding data is: — ‘R’ (required), meaning that the data must be provided; when a data (sub)group is ‘O’ (optional) or ‘C’ (conditional), data elements within that (sub)group can still be ‘R’ (required) when the competent authorities of the Member State have decided that the data in that (sub)group must be completed or when the condition for the enclosing data (sub)group is fulfilled, — ‘O’ (optional), meaning that the insertion of the data is optional for the person submitting the message (the consignor or consignee) except where a Member State has stipulated that the data are required in accordance with the option provided for in column E for some of the optional data (sub)groups or data elements, — ‘C’ (conditional), meaning that the use of the data (sub)group or data element depends on other data (sub)groups or data elements in the same message; (e) column E sets out the condition(s) on which the insertion of data is conditional, specifies the use of the optional data where applicable and indicates which data must be provided by the competent authorities; (f) column F provides explanations, where necessary, concerning the completion of the message; (g) column G indicates: — for some data (sub)groups a number followed by the character ‘x’ indicating how many times the data (sub)group can be repeated in the message (default = 1), — for each data element, except for data elements indicating the time or date, the characteristics identifying the data type and the data length; the codes for the data types are as follows: a alphabetic, n numeric, an alphanumeric. The number following the code indicates the admissible data length for the data element concerned. The two dots before the length indicator mean that the data have no fixed length, but can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the data can hold decimals, the number before the comma indicating the total length of the attribute, and the number after the comma indicating the maximum number of digits after the decimal point. For data elements indicating the time or date, the mention ‘date’, ‘time’ or ‘dateTime’ means that the date, the time or the date and time must be given using the ISO 8601 standard for representation of dates and time.

(2) The following abbreviations are used in the tables of this Annex: — e-AD: electronic administrative document, — e-SAD: electronic simplified administrative document, — ARC: administrative reference code, — SEED: system for exchange of excise data (the electronic database referred to in Article 19(1) of Regulation (EU) No 389/2012), — CN Code: Combined Nomenclature code, — LNG: language, — VAT: value added tax, — ACO: administrative cooperation, — EORI: economic operators’ registration and identification. Table 1 (referred to in Article 4) Movement Download Request A B C D E F G 1 ATTRIBUTES R a Request Correlation Identifier R

The value of is unique per Member State.

an..44 2 EXCISE MOVEMENT e-AD/e-SAD R a ARC R

(see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636)

an21 b Sequence Number R

The value of the Field must be greater than zero.

n..2 c Status R

The possible values are: — X01 = Accepted — X02 = Cancelled — X03 = Delivered — X04 = Diverted — X05 = Rejected — X06 = Replaced — X07 = e-AD/e-SAD Manually Closed — X08 = Refused — X09 = None — X10 = Partially Refused — X11 = Exporting — X12 = (reserved) — X13 = Stopped — X14 = Accepted Export Declaration — X15 = e-AD Request Accepted for Export an3 d Last Received Message Type R

The possible values are:

— IE801 = E-AD/E-SAD — IE803 = NOTIFICATION OF DIVERTED E-AD/E-SAD — IE807 = INTERRUPTION OF MOVEMENT — IE810 = CANCELLATION OF AN E-AD — IE813 = CHANGE OF DESTINATION — IE818 = ACCEPTED OR (PARTIALLY) REFUSED REPORT OF RECEIPT/EXPORT — IE819 = ALERT OR REJECTION OF AN E-AD/E-SAD — IE829 = NOTIFICATION OF ACCEPTED EXPORT — IE836 = EXPORT DECLARATION INVALIDATION NOTIFICATION TO MSA OF DISPATCH/CONSIGNOR — IE839 = CUSTOMS REJECTION OF E-AD — IE881 = MANUAL CLOSURE RESPONSE — IE905 = STATUS RESPONSE — None = NONE Note:  The IE905 should be included only for historical movements, which were manually closed with an IE905 message. an..5 e Status Request Message Type O

The possible values are: — 1 = Status Synchronisation Request — 2 = Movement History Request n1 f National Movement Information Requested flag R

The format of Boolean is digital: ‘0’ or ‘1’ (‘0’ = No or False; ‘1’ = Yes or True) n1 Table 2 (referred to in Article 4) Movement Download Answer A B C D E F G 1 ATTRIBUTES R a Request Correlation Identifier R

The value of is unique per Member State.

an..44 2 EXCISE MOVEMENT e-AD/e-SAD R a ARC R

(see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636) an21 b Sequence Number R

The value of the Field must be greater than zero.

n..2 c Status R

The possible values are: — X01 = Accepted — X02 = Cancelled — X03 = Delivered — X04 = Diverted — X05 = Rejected — X06 = Replaced — X07 = e-AD/e-SAD Manually closed — X08 = Refused — X09 = None — X10 = Partially Refused — X11 = Exporting — X12 = (reserved) — X13 = Stopped — X14 = Accepted Export Declaration — X15 = e-AD Request Accepted for Export an3 d Last Received Message Type R