Vivansa

EMCS: e-AD legal basis now available

The Commission adopts the regulation n° 684/2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty.

This Regulation lays down measures concerning the following:

(a) the structure and content of the electronic messages exchanged through the computerised system referred to in Article 21(2) of Directive 2008/118/EC for the purposes of Articles 21 to 25 of that Directive;

(b) the rules and procedures to be followed on the exchange of the messages referred to in point (a);

(c) the structure of the paper documents referred to in Articles 26 and 27 of Directive 2008/118/EC.

Download the requlation n° 684/2009