{
  "url": "https://openlegislation.uk/eu-regulation-2009-684/annex-II/division-1/division-6",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-684/annex-II/division-1/division-6.json",
  "legislation": "eur/2009/684",
  "legislation_title": "Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2009-684",
  "path": "annex/II/division/1/division/6",
  "kind": "division",
  "number": "6",
  "heading": "GUARANTOR TYPE CODE",
  "text": "Code\nDescription\n1\nConsignor\n2\nTransporter\n3\nOwner of the Excise products\n4\nConsignee\n5\nNo guarantee is provided according to Article 18(4)(b) of Directive 2008/118/EC\n12\nJoint guarantee of the consignor and of the transporter\n13\nJoint guarantee of the consignor and of the owner of the Excise products\n14\nJoint guarantee of the consignor and of the consignee\n23\nJoint guarantee of the transporter and of the owner of the Excise products\n24\nJoint guarantee of the transporter and of the consignee\n34\nJoint guarantee of the owner of the Excise products and of the consignee\n123\nJoint guarantee of the consignor, of the transporter and of the owner of the Excise products\n124\nJoint guarantee of the consignor, of the transporter and of the consignee\n134\nJoint guarantee of the consignor, of the owner of the Excise products and of the consignee\n234\nJoint guarantee of the transporter, of the owner of the Excise products and of the consignee\n1234\nJoint guarantee of the consignor, of the transporter, of the owner of the Excise products and of the consignee",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Commission Implementing Regulation (EU) No 76/2014 of 28 January 2014 amending Regulation (EC) No 684/2009 as regards the data to be submitted under the computerised procedure for the movement of excise goods under suspension of excise duty."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2009/684/annex/II/division/1/division/6",
    "retrieved_at": "2026-11-01T14:51:22.169293+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}