{
  "url": "https://openlegislation.uk/eu-regulation-2016-379/annex-II",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-379/annex-II.json",
  "legislation": "eur/2016/379",
  "legislation_title": "Commission Implementing Regulation (EU) 2016/379 of 11 March 2016 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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-379",
  "path": "annex/II",
  "kind": "annex",
  "number": "II",
  "heading": null,
  "text": "The table in point 11 (Excise product) of Annex II to Regulation (EC) No 684/2009 is amended as follows:\n(1) in the row for excise product code T200, the entry for ‘Description’ is replaced by the following:\n‘Cigarettes, as defined in Article 3 of Council Directive 2011/64/EU, and products treated as cigarettes in accordance with Article 2(2) of that Directive;’;\n(2) in the row for excise product code T300, the entry for ‘Description’ is replaced by the following:\n‘Cigars and cigarillos, as defined in Article 4 of Directive 2011/64/EU’;\n(3) in the row for excise product code T400, the entry for ‘Description’ is replaced by the following:\n‘Fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of Directive 2011/64/EU’;\n(4) in the row for excise product code T500, the entry for ‘Description’ is replaced by the following:\n‘Smoking tobacco, as defined in Article 5(1) of Directive 2011/64/EU, other than fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of that Directive, and products treated as smoking tobacco other than fine-cut tobacco for the rolling of cigarettes in accordance with Article 2(2) of that Directive’.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ L 176, 5.7.2011, p. 24).’;"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/379/annex/II",
    "retrieved_at": "2026-11-01T14:45:59.411459+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."
}