- Status
- In Force
What it defines
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
39 other provisions — procedural and definitional
s.art001
Subject matter and scope
s.art002
Definitions
s.art003
Competent authorities
s.art004
Central excise liaison offices and liaison departments
s.art005
Competent officials
s.art006
Obligations of the central excise liaison office, liaison departments and competent officials
s.art007
Information or documents obtained with the authorisation or at the request of the judicial authority
s.art008
General duties of the requested authority
s.art009
Form of the request and the reply
s.art010
Provision of documents
s.art011
Time limits
s.art012
Participation of officials from other Member States in administrative enquiries
s.art013
Simultaneous controls
s.art014
Request for notification of administrative decisions and measures
s.art015
Mandatory exchange of information
s.art016
Optional exchange of information
s.art017
Obligation of Member States to facilitate exchanges of information without prior request
s.art018
Limitation of obligations
s.art019
Storage and exchange of information on authorisations of economic operators and tax warehouses
s.art020
Access to and correction of information
s.art021
Data retention
s.art022
Implementation
s.art023
Language regime
s.art024
Quality of service
s.art025
General limits to the obligations of the requested authority
s.art026
Expenses
s.art027
Minimum amount
s.art028
Official secrecy, data protection and use of the information communicated under this Regulation
s.art029
Access to information under Commission authorisation
s.art030
Evidential value of information obtained
s.art031
Obligation to cooperate
s.art032
Relations with third countries
s.art033
Assistance to economic operators
s.art034
Evaluation of arrangements, collection of operational statistics and reporting
s.art035
Committee on Excise Duty
s.art036
Repeal of Regulation (EC) No 2073/2004
s.art037
Reporting to European Parliament and Council
s.art038
Bilateral Arrangements
s.art039
Entry into force
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.