{
  "url": "https://openlegislation.uk/eu-regulation-2016-323/article-14a",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-323/article-14a.json",
  "legislation": "eur/2016/323",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-323",
  "path": "article/14a",
  "kind": "article",
  "number": "14a",
  "heading": "Mandatory exchange of information — manual closure",
  "text": "For the purpose of Article 15(1)(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 under duty suspension arrangement and the movement cannot be closed under Article 24 or Article 25 of Directive 2008/118/EC, it shall decide whether to close the movement of excise goods manually.\nThe 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.\nThe 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Commission Implementing Regulation (EU) 2019/2223 of 13 December 2019 amending Implementing Regulation (EU) 2016/323 as regards the data required for mutual administrative assistance documents used for the purpose of the exchange of information regarding excise goods under suspension of excise duty."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/323/article/14a",
    "retrieved_at": "2026-11-01T14:46:01.197772+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."
}