# 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, 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

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

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 at the premises of a registered consignee within the meaning of Article 4(9) of Directive 2008/118/EC (hereinafter referred to as ‘registered consignee’) or of an authorised warehouse keeper within the meaning of Article 4(1) of that Directive (hereinafter referred to as ‘authorised warehouse keeper’), 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.

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Source: https://www.legislation.gov.uk/eur/2016/323/article/10 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-323/article-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.