(3)Council Directive (EU) 2020/262note lays down the general arrangements for excise duty. These include the procedures to be followed for movements of excise goods under suspension of excise duty or movements of excise goods which have been released for consumption. It is necessary to amend Annexes V and VI to Regulation (EU) 2019/2152 to ensure that NSAs can receive information from their tax authorities and customs authorities on movements of excise goods, when those authorities are the competent authority referred to in Article 3(2) of Council Regulation (EU) No 389/2012note on administrative cooperation in the field of excise duties.
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