# 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, Division 6: GUARANTOR TYPE CODE

Extent: E+W+S+N.I.

Code
Description
1
Consignor
2
Transporter
3
Owner of the Excise products
4
Consignee
5
No guarantee is provided according to Article 18(4)(b) of Directive 2008/118/EC
12
Joint guarantee of the consignor and of the transporter
13
Joint guarantee of the consignor and of the owner of the Excise products
14
Joint guarantee of the consignor and of the consignee
23
Joint guarantee of the transporter and of the owner of the Excise products
24
Joint guarantee of the transporter and of the consignee
34
Joint guarantee of the owner of the Excise products and of the consignee
123
Joint guarantee of the consignor, of the transporter and of the owner of the Excise products
124
Joint guarantee of the consignor, of the transporter and of the consignee
134
Joint guarantee of the consignor, of the owner of the Excise products and of the consignee
234
Joint guarantee of the transporter, of the owner of the Excise products and of the consignee
1234
Joint guarantee of the consignor, of the transporter, of the owner of the Excise products and of the consignee

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Source: https://www.legislation.gov.uk/eur/2009/684/annex/II/division/1/division/6 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-684/annex-II/division-1/division-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.