{
  "url": "https://openlegislation.uk/eu-regulation-2019-2223/annex-II",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-2223/annex-II.json",
  "legislation": "eur/2019/2223",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-2223",
  "path": "annex/II",
  "kind": "annex",
  "number": "II",
  "heading": null,
  "text": "In Annex II to Regulation (EC) 2016/323 is amended as follows:\n(1) In code list 4 (Refusal Reasons), in the row 8, the entry for ‘Description’ is replaced by the following:\n‘The requested Member State is unable, for legal reasons, to provide similar information’.\n(2) In code list 15 (Type of Document), after the row 18, a new row is inserted as follows:\n‘\n<TARIC CODE>\nAny TARIC code used in ‘box 44’ of the SAD\n’\n(3) A new code list 16 (Manual Closure Request Reasons) is inserted as follows:\n‘\nCode list 16: Manual Closure Request Reasons\nCode\nDescription\n0\nOther\n1\nExport closed but no IE518 available\n2\nConsignee no longer connected to EMCS\n3\nExempted consignee\n4\nExit confirmed but no IE829 submitted (IE818 out of sequence)\n5\nNo movement but cancellation no longer possible\n6\nMultiple issuances of e-ADs for a single movement\n7\ne-AD does not cover actual movement\n8\nErroneous report of receipt\n9\nErroneous rejection of an e-AD\n’\n(4) A new code list 17 (Manual Closure Rejection Reasons) is inserted as follows:\n‘\nCode list 17: Manual Closure Rejection Reasons\nCode\nDescription\n0\nOther\n1\nEvidence provided does not justify manual closure\n2\nRequest Reason provided does not justify manual closure\n’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/2223/annex/II",
    "retrieved_at": "2026-11-01T14:42:53.155986+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."
}