INACE200 – AC-e Introduction: What is Administrative Cooperation in Excise (AC-e)?

Excise Administrative Cooperation (AC-e), previously known as Mutual Assistance, provides a legal basis (Council Regulation (EC) No 2073/2004) and defined procedures through which EU Member States can cooperate with each other.

AC-e is a two-way process, with Member States (MS) both generating and responding to requests for assistance from each other to:-

• ensure compliance with excise legislation, and
• effect a correct assessment of excise duty

To foster consistent implementation of the AC-e provisions across MS, the legislation describes in detail how information may be exchanged between MS, and sets the ground rules for compliance. Importantly, MS must respond to requests for information/cooperation within three calendar months of receipt, and all requests must be risk assessed prior to despatch. Exchange of information must also be through recognised gateways in Member States (published on CIRCA), and there is an expectation that MS will not place unreasonable burdens on each other, taking into account the volume of requests made and the recipients’ capacity to provide assistance.