Article 1

Implementing Regulation (EU) 2016/323 is amended as follows:

1. (1)

   the following Section IIA is inserted:

   ‘SECTION IIA

   Requests for manual closure

   Request for manual closure

   Article 6a

   For the purpose of Article 8(1) of Regulation (EU) No 389/2012, when the movement of excise goods under duty suspension arrangement cannot be closed under Article 24 or 25 of Directive 2008/118/EC, the requesting authority may request the competent authority in the Member State of dispatch to close a movement of excise goods under excise duty suspension manually. Such a request shall be made by sending a “Manual Closure Request” document set out in Table 15 of Annex I.’;

2. (2)

   the following Article 14a is inserted:

   ‘Mandatory exchange of information — manual closure

   Article 14a

   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.

   The 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.

   The 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.’;

3. (3)

   Annex I is amended in accordance with Annex I to this Regulation;

4. (4)

   Annex II is amended in accordance with Annex II to this Regulation.