OpenLegislation

Division EXPLANATORY NOTES

United Kingdom

Original text. Later amendments are not shown.

  1. (1)The data elements of the electronic messages used for the purpose of information exchange concerning excise goods under duty suspension using the computerised system referred to in Article 21(2) of Directive 2008/118/EC and in Article 2(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:
  2. (2)The following abbreviations are used in the tables of this Annex: