This Regulation lays down measures concerning the following:
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;
the rules and procedures to be followed on the exchange of the messages referred to in point (a);
the structure of the paper documents referred to in Articles 26 and 27 of Directive 2008/118/EC.