Commission Implementing Regulation (EU) No 1221/2012 of 12 December 2012 amending Regulation (EC) No 684/2009 as regards the data to be submitted under the computerised procedure for the movement of excise goods under suspension of excise duty
Commission Implementing Regulation (EU) No 1221/2012of 12 December 2012amending Regulation (EC) No 684/2009 as regards the data to be submitted under the computerised procedure for the movement of excise goods under suspension of excise duty THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Council Directive 92/12/EECOJ L 9, 14.1.2009, p. 12., and in particular Article 29(1) thereof,Whereas:(1)Where in accordance with Annex I to Commission Regulation (EC) No 684/2009OJ L 192, 24.7.2009, p. 13., a field in the draft electronic administrative document can only be completed by a VAT number, the maximum field length should correspond to the maximum field length of the VAT numbers issued by Member States.(2)Fixed transport installations do not always have a unique identification and therefore the requirement laid down in Annex I to identify the transport unit employed using the unique identification, should only apply where that means of identification exists.(3)The structures of Table 1, Table 2 and Table 5 of Annex I to Regulation (EC) No 684/2009 should be changed to take into account that some of the data groups they contain may require more than one entry.(4)Third Country codes applied to the data element Third Country of Origin in the Data Subgroup WINE PRODUCT in Table 1 of Annex I should exclude codes set out in the list of Member State Codes in Annex II and should also exclude "GR", which is the code for Greece used in ISO 3166. Therefore Annex I should be amended to reflect this.(5)The list of transport mode codes in Annex II to Regulation (EC) No 684/2009 includes a code for modes of transport other than those specified in the rest of the list. Where the code for other modes of transport is used, it is necessary to add a textual description of the transport mode in question. Annex I should be amended accordingly.(6)In order to identify the changes of destination or splitting operations that have occurred during a movement of excise goods under duty suspension within the meaning of Article 5 and 6 of Regulation (EC) No 684/2009 the sequence number of each of those operations should be added to the electronic administrative document. Table 4 of Annex I should be amended accordingly.(7)The Splitting Operation message set out in Table 5 of Annex I to Regulation (EC) No 684/2009 should show in which Member State the splitting operation takes place. Therefore that table should be restructured to contain an extra data group giving this information(8)The list of codes for unsatisfactory reasons in Table 6 of Annex I to Regulation (EC) No 684/2009 includes code number 6 "one or more body records with incorrect values", but this code does not provide a specific reason for the incorrect values and therefore does not give any information not otherwise provided. It should therefore be deleted.(9)Article 19(3) of Directive 2008/118/EC permits Member States to grant a temporary authorisation to a person to act as a registered consignee. The authorisation may specify a maximum authorised quantity for each excise product category that may be received. It should be possible to indicate where the maximum quantity has been exceeded in a consignment. Therefore the list of codes for unsatisfactory reasons in Table 6 of Annex I to Regulation (EC) No 684/2009 should be amended in order to add a new code for that purpose.(10)For the purposes of the Customs Office Reference to be indicated in the electronic administrative document, the two-letter country codes laid down in ISO Standard 3166 should be used. Annex II should be amended accordingly.(11)It should be possible to include a record of the use of a fixed transport installation as a transport unit for excise goods in the draft electronic administrative document. Therefore the list of codes for transport units in Annex II to Regulation (EC) No 684/2009 should be amended in order to add a new element.(12)Pursuant to Commission Implementing Decision 2012/209/EU of 20 April 2012 concerning the application of the control and movement provisions of Council Directive 2008/118/EC to certain additives, in accordance with Article 20(2) of Council Directive 2003/96/ECOJ L 110, 24.4.2012, p. 41., certain products intended for use as additives to motor fuels are to be subject to the control and movement provisions of Directive 2008/118/EC. The list of codes for excise products in Annex II to Regulation (EC) No 684/2009 should therefore be amended to include a new excise product code for those products.(13)Regulation (EC) No 684/2009 should therefore be amended accordingly.(14)The amendment to the list of codes for excise products in Annex II to Regulation (EC) No 684/2009 should apply from the date when, in accordance with Implementing Decision 2012/209/EU, certain products intended for use as additives to motor fuels become subject to the control and movement provisions of Directive 2008/118/EC. Furthermore, it is necessary to provide sufficient time for the Member States and the economic operators to adjust to the new requirements before this Regulation applies.(15)The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,HAS ADOPTED THIS REGULATION:
Article 1Regulation (EC) No 684/2009 is amended as follows:(1)Annex I is amended as set out in Annex I to this Regulation.(2)Annex II is amended as set out in Annex II to this Regulation.
Article 2This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.It shall apply from 1 January 2013.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 12 December 2012.For the CommissionThe PresidentJosé Manuel BarrosoANNEX IAnnex I is amended as follows:(1)Table 1 is replaced by the following:
"Table 1Draft electronic administrative document and electronic administrative document(referred to in Article 3(1) and Article 8(1))
ABCDEFG
ATTRIBUTER
aMessage TypeRThe possible values are:1Standard submission (to be used in all cases except where submission concerns export with local clearance)2Submission for export with local clearance (Application of Article 283 of Commission Regulation (EEC) No 2454/93 (1))The message type must not occur in the e-AD to which an ARC has been assigned, nor in the paper document referred to in Article 8(1) of this Regulationn1
bDeferred submission flagD"R" for submission of an e-AD for a movement that has begun under cover of the paper document referred to in Article 8(1)Possible values:0false1trueThe value is "false" by defaultThis data element must not occur in the e-AD to which an ARC has been assigned, nor in the paper document referred to in Article 8(1)n1
1EXCISE MOVEMENT e-ADR
aDestination Type CodeRProvide the destination of the movement using one of the following values:1Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC)2Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/EC)3Temporary registered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of Directive 2008/118/EC)4Direct delivery (Article 17(2) of Directive 2008/118/EC)5Exempted consignee (point (iv) of Article 17(1)(a) of Directive 2008/118/EC)6Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC)8Unknown destination (consignee unknown; Article 22 of Directive 2008/118/EC)n1
bJourney TimeRProvide the normal period of time necessary for the journey taking into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two digits number. (Examples: H12, or D04). Indication for "H" should be less or equal to 24. Indication for "D" should be less or equal to 92an3
cTransport ArrangementRIdentify the person responsible for arranging the first transport using one of the following values:1Consignor2Consignee3Owner of goods4Othern1
dARCRTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft e-ADSee Annex II, Code list 2an21
eDate and Time of Validation of e-ADRTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft e-ADThe addressed time is local timedateTime
fSequence NumberRTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft e-AD and for each change of destinationSet to 1 at initial validation and then incremented by 1 in each e-AD generated by the competent authorities of the Member State of dispatch upon each change of destinationn..2
gDate and Time of Validation of UpdateCDate and Time of validation of the Change of destination message in Table 3, to be provided by the competent authorities of the Member State of dispatch in case of change of destinationThe addressed time is local timedateTime
2TRADER ConsignorR
aTrader Excise NumberRProvide a valid SEED registration number of the authorised warehousekeeper or registered consignoran13
bTrader NameRan..182
cStreet NameRan..65
dStreet NumberOan..11
ePostcodeRan..10
fCityRan..50
gNAD_LNGRProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
3TRADER Place of DispatchC"R" if Origin Type Code in Box 9d is "1"
aTax Warehouse ReferenceRProvide a valid SEED registration number of the tax warehouse of dispatchan13
bTrader NameOan..182
cStreet NameOan..65
dStreet NumberOan..11
ePostcodeOan..10
fCityOan..50
gNAD_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
4OFFICE of Dispatch — ImportC"R" if Origin Type Code in Box 9d is "2"
aOffice Reference NumberRProvide the Code of the Customs office of import. See Annex II Code list 5an8
5TRADER ConsigneeC"R", except for message type "2 — Submission for export with local clearance" or for Destination Type Code 8(See Destination Type Codes in Box 1a)
aTrader IdentificationC"R" for Destination Type Code 1, 2, 3 and 4"O" for Destination Type Code 6This data element does not apply for Destination Type Code 5(See Destination Type Codes in Box 1a)For Destination Type Code:1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered consignee6: provide the VAT identification number of the person representing the consignor at the office of exportan..16
bTrader NameRan..182
cStreet NameRan..65
dStreet NumberOan..11
ePostcodeRan..10
fCityRan..50
gNAD_LNGRProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
6TRADER COMPLEMENT ConsigneeC"R" for Destination Type Code 5(See Destination Type Codes in Box 1a)
aMember State CodeRProvide the Member State of destination using the Member State Code in Annex II, Code list 3a2
bSerial Number of Certificate of ExemptionD"R" if a Serial Number is mentioned on the excise duty exemption certificate established in Commission Regulation (EC) No 31/96 of 10 January 1996 on the excise duty exemption certificate (2)an..255
7TRADER Place of DeliveryC"R" for Destination Type Code 1 and 4"O" for Destination Type Code 2, 3 and 5(See Destination Type Codes in Box 1a)Provide the actual place of delivery of the excise goods
aTrader IdentificationC"R" for Destination Type Code 1"O" for Destination Type Code 2, 3, and 5(See Destination Type Code in Box 1a)For Destination Type Code:1: provide a valid SEED registration number of the tax warehouse of destination2, 3 and 5: provide the VAT identification number or any other identifieran..16
bTrader NameC"R" for Destination Type Code 1, 2, 3 and 5"O" for Destination Type Code 4(See Destination Type Codes in Box 1a)an..182
cStreet NameCFor Box 7c, 7e and 7f:"R" for Destination Type Code 2, 3, 4 and 5"O" for Destination Type Code 1(See Destination Type Codes in Box 1a)an..65
dStreet NumberOan..11
ePostcodeCan..10
fCityCan..50
gNAD_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
8OFFICE Place of Delivery — CustomsC"R" in case of export (Destination Type Code 6)(See Destination Type Codes in Box 1a)
aOffice Reference NumberRProvide the code of the office of export at which the export declaration will be lodged in accordance with Article 161(5) of Council Regulation (EEC) No 2913/92 (3). See Annex II, Code list 5an8
9e-ADR
aLocal Reference NumberRA unique serial number assigned to the e-AD by the consignor which identifies the consignment in the records of the consignoran..22
bInvoice NumberRProvide the number of the invoice relating to the goods. If the invoice has not yet been prepared, the number of the delivery note or any other transport document should be givenan..35
cInvoice DateOThe Member State of dispatch may decide to make this data "R"The date of the document shown in Box 9bDate
dOrigin Type CodeRThe possible values for the origin of the movement are:1Origin — Tax warehouse (in the situations referred to in Article 17(1)(a) of Directive 2008/118/EC)2Origin — Import (in the situation referred to in Article 17(1)(b) of Directive 2008/118/EC)n1
eDate of DispatchRThe date at which the movement begins in accordance with Article 20(1) of Directive 2008/118/EC. This date cannot be later than 7 days after the date of submission of the draft e-AD. The Date of Dispatch can be a date in the past in the case referred to of Article 26 of Directive 2008/118/ECDate
fTime of DispatchOThe Member State of dispatch may decide to make this data "R"The time at which the movement begins in accordance with Article 20(1) of Directive 2008/118/EC. The addressed time is local timeTime
gUpstream ARCDTo be provided by the competent authorities of the Member State of dispatch upon validation of new e-ADs following the validation of the message "Splitting operation" (Table 5)The ARC to be provided is the ARC of the replaced e-ADan21
9.1IMPORT SADC"R" if origin type code in Box 9d is "2" (import)9X
aImport SAD NumberRThe SAD Number shall be provided either by the consignor at the time of submission of the draft e-AD or by the competent authorities of the Member State of dispatch upon validation of the draft e-ADProvide the number(s) of the Single Administrative Document(s) used for the release for free circulation of the goods concernedan..21
10OFFICE Competent Authority at DispatchR
aOffice Reference NumberRProvide the code of the office of the competent authorities in the Member State of dispatch responsible for excise control at the place of dispatch. See Annex II, Code list 5an8
11MOVEMENT GUARANTEER
aGuarantor Type CodeRIdentify the person(s) responsible for providing the guarantee using Guarantor Type Code in Annex II, Code list 6n..4
12TRADER GuarantorC"R" if one of the following Guarantor Type Codes applies: 2, 3, 12, 13, 23, 24, 34, 123, 124, 134, 234 or 1234(See Guarantor Type Code in Annex II, Code list 6)Identify the transporter and/or the owner of the goods if they provide the guarantee2X
aTrader Excise NumberOThe Member State of dispatch may decide to make this data "R"Provide a valid SEED registration number or VAT identification number of the transporter or owner of the excise goodsan13
bVAT NumberOan..14
cTrader NameCFor 12c, d, f and g:"O" if Trader Excise Number is provided, otherwise "R"an..182
dStreet NameCan..65
eStreet NumberOan..11
fPostcodeCan..10
gCityCan..50
hNAD_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
13TRANSPORTR
aTransport Mode CodeRProvide the mode of transport at the time of the start of the movement, using the codes in Annex II, Code list 7n..2
bComplementary InformationC"R" if <Transport Mode Code> is "Other"Otherwise "O"Provide a textual description of the mode of transportan..350
cComplementary Information_LNGC"R" if corresponding text field is usedProvide language code, see Annex II, Code list 1 to define the language used in this data groupa2
14TRADER Transport ArrangerC"R" to identify the person responsible for arranging the first transport if value in Box 1c is "3" or "4"
aVAT NumberOThe Member State of dispatch may decide to make this data "R"an..14
bTrader NameRan..182
cStreet NameRan..65
dStreet NumberOan..11
ePostcodeRan..10
fCityRan..50
gNAD_LNGRProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
15TRADER First TransporterOThe Member State of dispatch may decide to make this data "R"Identification of the person carrying out the first transport
aVAT NumberOan..14
bTrader NameRan..182
cStreet NameRan..65
dStreet NumberOan..11
ePostcodeRan..10
fCityRan..50
gNAD_LNGRProvide language code, see Annex II, Code list 1 to define the language used in this data groupa2
16TRANSPORT DETAILSR99X
aTransport Unit CodeRProvide Transport Unit Code(s) related to the transport mode indicated in Box 13a.See Annex II Code list 8n..2
bIdentity of Transport UnitsC"R" if the Transport Unit Code is other than 5(See Box 16a)Enter the registration number of the transport unit(s) when the Transport Unit Code is other than 5an..35
cIdentity of Commercial SealD"R" if commercial seals are usedProvide the identification of the commercial seals, if used to seal the transport unitan..35
dSeal InformationOProvide any additional information concerning these commercial seals (e.g. type of seals used)an..350
eSeal Information_LNGC"R" if corresponding text field is usedProvide language code, see Annex II, Code list 1 to define the language used in this data groupa2
fComplementary InformationOProvide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport unitsan..350
gComplementary Information_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
17e-AD BodyRA separate data group must be used for each product composing the consignment999x
aBody Record Unique ReferenceRProvide a unique sequential number, starting with 1n..3
bExcise Product CodeRProvide the applicable excise product code, see Annex II, Code list 11an..4
cCN CodeRProvide the CN Code applicable at the date of dispatchn8
dQuantityRProvide quantity (expressed in the unit of measurement associated with the product code — See Annex II, tables 11 and 12)For a movement to a registered consignee referred to in Article 19(3) of Directive 2008/118/EC, the quantity shall not exceed the quantity which he is authorised to receiveFor a movement to an exempted organisation referred to in Article 12 of Directive 2008/118/EC, the quantity shall not exceed the quantity registered in the excise duty exemption certificaten..15,3
eGross WeightRProvide the gross weight of the consignment (the excise goods with packaging)n..15,2
fNet WeightRProvide the weight of the excise goods without packaging (for alcohol and alcoholic beverages, energy products and for all tobacco products except cigarettes)n..15,2
gAlcoholic strengthC"R" if applicable for the excise good in questionProvide the alcoholic strength (percentage by volume at 20 °C) if applicable in accordance with Annex II, Code list 11n..5,2
hDegree PlatoD"R" if the Member State of dispatch and/or the Member State of destination tax beer on the basis of degree PlatoFor beer, provide the degree Plato if the Member State of dispatch and/or the Member State of destination tax beer on that basis. See Annex II, Code list 11n..5,2
iFiscal MarkOProvide any additional information concerning the fiscal marks required by the Member State of destinationan..350
jFiscal Mark_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
kFiscal Mark Used flagD"R" if fiscal marks are usedProvide "1" if the goods carry or contain fiscal marks or "0" if the goods do not carry or contain fiscal marksn1
lDesignation of OriginOThis box can be used to give certification:1.in the case of certain wines, relating to the protected designation of origin or geographical indication, in accordance with the relevant Community legislation2.in the case of certain spirits drinks, relating to the place of production in accordance with the relevant Community legislation3.for beer brewed by an independent small brewery, as defined in Council Directive 92/83/EEC (4), for which it is intended to claim a reduced rate of excise duty in the Member State of destination. Certification should be given in the following terms: "It is hereby certified that the product described has been brewed by an independent small brewery"4.for ethyl alcohol distilled by a small distillery, as defined in Council Directive 92/83/EEC, for which it is intended to claim a reduced rate of excise duty in the Member State of destination. Certification should be given in the following terms: "It is hereby certified that the product described has been produced by a small distillery"an..350
mDesignation of Origin_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
nSize of ProducerOFor beer or spirits, for which certification is given in the field 17l (Designation of origin), provide the annual production of the previous year in hectolitres of beer or in hectolitres pure alcohol respectivelyn..15
oDensityC"R" if applicable for the excise good in questionProvide the density at 15 °C, if applicable in accordance with the table in Annex II, Code list 11n..5,2
pCommercial DescriptionOThe Member State of dispatch may decide to make this data required"R" for the bulk transport of the wines referred to in paragraphs 1 to 9, 15 and 16 of Annex IV to Council Regulation (EC) No 479/2008 (5), for which the product description shall contain the optional particulars set out in Article 60 of that Regulation provided that they are shown on the labelling or that it is planned to show them on the labellingProvide the commercial description of the goods in order to identify the products transportedan..350
qCommercial Description_LNGC"R" if corresponding text field is usedProvide language code, see Annex II, Code list 1 to define the language used in this data groupa2
rBrand Name of ProductsD"R" if the excise goods have a brand name. The Member State of dispatch may decide that the brand name ofthe products transported must not be provided if it is given in the invoice or other commercial document referred to in Box 9bProvide the brand name of the goods, if applicablean..350
sBrand Name of Products_LNGC"R" if corresponding text field is usedProvide language code, see Annex II, Code list 1 to define the language used in this data groupa2
17.1PACKAGER99x
aKind of Packages CodeRProvide the kind of package, using one of the codes in Annex II, Code list 9an2
bNumber of PackagesC"R" if marked "Countable"Provide the number of packages if the packages are countable in accordance with Annex II, Code list 9n..15
cIdentity of Commercial SealD"R" if commercial seals are usedProvide the identification of the commercial seals, if used to seal the packagesan..35
dSeal InformationOProvide any additional information concerning these commercial seals (e.g. type of seals used)an..350
eSeal Information_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
17.2WINE PRODUCTD"R" for wine products included in Part XII of Annex I to Regulation (EC) No1234/2007 (6)
aCategory of Wine ProductRFor wine products included in Part XII of Annex I to Regulation (EC) No 1234/2007, provide one of the following values:1Wine without PDO/PGI2Varietal wine without PDO/PGI3Wine with PDO or PGI4Imported wine5Othern1
bWine-Growing Zone CodeD"R" for wine products in bulk (nominal volume of more than 60 litres)Provide the wine-growing zone in which the product transported originates in accordance with Annex IX to Regulation (EC) No 479/2008n..2
cThird Country of OriginC"R" if Category of Wine Product in Box 17.2a is "4" (imported wine)Provide a "Country Code" listed in Annex II, Code list 4 but not listed in Annex II, Code list 3 and except "Country Code""GR"a2
dOther InformationOan..350
eOther Information_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
17.2.1WINE OPERATION CodeD"R" for wine products in bulk (nominal volume of more than 60 litres)99x
aWine Operation CodeRProvide one or several "Wine operation Code(s)" in accordance with list 1.4(b) in point B of Annex VI to Commission Regulation (EC) No 436/2009 (7)n..2
18DOCUMENT CertificateO9x
aShort Description of DocumentC"R", unless data field 18c is usedProvide a description of any certificate that relates to the transported goods, for instance certificates related to the Designation of Origin referred to in Box 17lan..350
bShort Description of Document_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
cReference of DocumentC"R", unless data field 18a is usedProvide a reference to any certificate that relates to the transported goodsan..350
dReference of Document_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2"
(2)Table 2 is replaced by the following:
"Table 2Cancellation(referred to in Article 4(1))
ABCDEFG
1ATTRIBUTER
aDate and Time of Validation of CancellationCTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft cancellation messageThe addressed time is local timedateTime
2EXCISE MOVEMENT e-ADR
aARCRProvide the ARC of the e-AD for which cancellation is requestedan21
3CANCELLATIONR
aCancellation ReasonRProvide the reason for cancelling the e-AD, using the codes in Annex II, Code list 10n..1
bComplementary InformationC"R" if Cancellation Reason is 0"O" if Cancellation Reason is 1, 2, 3 or 4(see Box 3.a)Provide any additional information concerning the cancellation of the e-ADan..350
cComplementary Information_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2"
(3)Table 3 is replaced by the following:
"Table 3Change of destination(referred to in Article 5(1) and 8(2))
ABCDEFG
1ATTRIBUTER
aDate and Time of Validation of Change of DestinationCTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft Change of destination messageThe addressed time is local timedateTime
2e-AD UpdateR
aSequence NumberCTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft Change of destination messageSet to 1 at initial validation of the e-AD and then incremented by 1 upon each change of destinationn..2
bARCRProvide the ARC of the e-AD of which the destination is changedan21
cJourney timeD"R" when the journey time changes following the change of destinationProvide the normal period of time necessary for the journey taking into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two digits number. (Examples: H12, or D04). Indication for "H" should be less or equal to 24. Indication for "D" should be less or equal to 92an3
dChanged Transport ArrangementD"R" when the person responsible for arranging the transport changes following the change of destinationIdentify the person responsible for arranging the transport using one of the following values:1Consignor2Consignee3Owner of goods4Othern1
eInvoice NumberD"R" when the invoice changes following the change of destinationProvide the number of the invoice relating to the goods. If the invoice has not yet been prepared, the number of the delivery note or any other transport document should be givenan..35
fInvoice DateOThe Member State of dispatch may decide to make this data "R" when the Invoice Number changes following the change of destinationThe date of the document shown in Box 2edate
gTransport Mode CodeD"R" when the Transport Mode changes following the change of destinationProvide the mode of transport using the codes in Annex II, Code list 7n..2
3CHANGED DestinationR
aDestination Type CodeRProvide the new destination of the movement using one of the following values:1Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC)2Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/EC)3Temporary registered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of Directive 2008/118/EC)4Direct delivery (Article 17(2) of Directive 2008/118/EC)6Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC)n1
4TRADER New ConsigneeD"R" when the consignee changes following the change of destination
aTrader IdentificationC"R" for Destination Type Code 1, 2, 3 and 4"O" for Destination Type Code 6(See Destination Type Codes in Box 3a)For Destination Type Code:1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered consignee6: provide the VAT identification number of the person representing the consignor at the office of exportan..16
bTrader NameRan..182
cStreet NameRan..65
dStreet NumberOan..11
ePostcodeRan..10
fCityRan..50
gNAD_LNGRProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
5TRADER Place of DeliveryC"R" for Destination Type Code 1 and 4"O" for Destination Type Code 2 and 3(See Destination Type Codes in Box 3a)Provide the actual place of delivery of the excise goods
aTrader IdentificationC"R" for Destination Type Code 1"O" for Destination Type Code 2 and 3(See Destination Type Codes in Box 3a)For Destination Type Code:1: provide a valid SEED registration number of the tax warehouse of destination2 and 3: provide the VAT identification number or any other identifieran..16
bTrader NameC"R" for Destination Type Code 1, 2 and 3"O" for Destination Type Code 4(See Destination Type Codes in Box 3a)an..182
cStreet NameCFor Box 5c, 5e and 5f:"R" for Destination Type Code 2, 3 and 4"O" for Destination Type Code 1(See Destination Type Codes in Box 3a)an..65
dStreet NumberOan..11
ePostcodeCan..10
fCityCan..50
gNAD_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
6OFFICE Place of Delivery — CustomsC"R" in case of export (Destination Type Code 6)(See Destination Type Codes in Box 3a)
aOffice Reference NumberRProvide the code of the office of export at which the export declaration will be lodged in accordance with Article 161(5) of Regulation (EEC) No 2913/92. See Annex II, Code list 5an8
7TRADER New Transport ArrangerC"R" to identify the person responsible for arranging the transport if the value in Box 2d is "3" or "4"
aVAT NumberOThe Member State of dispatch may decide to make this data "R"an..14
bTrader NameRan..182
cStreet NameRan..65
dStreet NumberOan..11
ePostcodeRan..10
fCityRan..50
gNAD_LNGRProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
8TRADER New TransporterOThe Member State of dispatch may decide to make this data "R" when the transporter changes following the change of destinationIdentification of the new person carrying out the transport
aVAT NumberOan..14
bTrader NameRan..182
cStreet NameRan..65
dStreet NumberOan..11
ePostcodeRan..10
fCityRan..50
gNAD_LNGRProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
9TRANSPORT DETAILSD"R" when the transport details have changed following the change of destination99x
aTransport Unit CodeRProvide Transport Unit Code(s), related to the transport mode indicated in Box 2g, see Annex II Code list 8n..2
bIdentity of Transport UnitsC"R" if the Transport Unit Code is other than 5(See Box 9a)Enter the registration number of the transport unit(s) when the Transport Unit Code is other than 5an..35
cIdentity of Commercial SealD"R" if commercial seals are usedProvide the identification of the commercial seals, if used to seal the transport unitan..35
dSeal InformationOProvide any additional information concerning these commercial seals (e.g. type of seals used)an..350
eSeal Information_LNGC"R" if corresponding text field is usedProvide language code, see Annex II, Code list 1a2
fComplementary InformationOProvide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport unitsan..350
gComplementary Information_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2"
(4)In Table 4, the following row 1d is added:
ABCDEFG
"dSequence NumberRTo be provided by the competent authorities of the Member State of destination (in the case of Notification of Change of Destination) or of the Member State of dispatch (in the case of Notification of splitting)Provide the Sequence Number of the e-ADn..2"
(5)Table 5 is replaced by the following:
"Table 5Splitting operation(referred to in Article 6(1) and Article 8(2))
ABCDEFG
1e-AD SplittingR
aUpstream ARCRProvide the ARC of the e-AD to be splitSee Annex II, Code list 2an21
2MSA of SplittingR
aMember State CodeRProvide the Member State in the territory of which is carried out the splitting of the movement using the Member State Code in Annex II, Code list 3a2
3e-AD Split DetailsR9x
aLocal Reference NumberRA unique serial number assigned to the e-AD by the consignor which identifies the consignment in the records of the consignoran..22
bJourney timeD"R" when the journey time changes following the splitting operationProvide the normal period of time necessary for the journey taking into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two digits number. (Examples: H12, or D04). Indication for "H" should be less or equal to 24. Indication for "D" should be less or equal to 92an3
cChanged Transport ArrangementD"R" when the person responsible for arranging the transport changes following the splitting operationIdentify the person responsible for arranging the first transport using one of the following values:1Consignor2Consignee3Owner of goods4Othern1
3.1CHANGED DestinationR
aDestination Type CodeRProvide the destination of the movement using one of the following values:1Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC)2Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/EC)3Temporary registered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of Directive 2008/118/EC)4Direct delivery (Article 17(2) of Directive 2008/118/EC)6Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC)8Unknown destination (consignee unknown; Article 22 of Directive 2008/118/EC)n1
3.2TRADER New ConsigneeD"R" when the consignee changes following the splitting operation
aTrader IdentificationC"R" for Destination Type Code 1, 2, 3 and 4"O" for Destination Type Code 6(See Destination Type Codes in Box 3.1a)For Destination Type Code:1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered consignee6: provide the VAT identification number of the person representing the consignor at the office of exportan..16
bTrader NameRan..182
cStreet NameRan..65
dStreet NumberOan..11
ePostcodeRan..10
fCityRan..50
gNAD_LNGRProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
3.3TRADER Place of DeliveryC"R" for Destination Type Code 1 and 4"O" for Destination Type Code 2 and 3(See Destination Type Codes in Box 3.1a)
aTrader IdentificationC"R" for Destination Type Code 1"O" for Destination Type Code 2 and 3(See Destination Type Codes in Box 3.1a)For Destination Type Code:1: provide a valid SEED registration number of the tax warehouse of destination2 and 3: provide the VAT identification number or any other identifieran..16
bTrader NameC"R" for Destination Type Code 1, 2 and 3"O" for Destination Type Code 4(See Destination Type Codes in Box 3.1a)an..182
cStreet NameCFor Box 3.3c, 3.3e and 3.3f:"R" for Destination Type Code 2, 3 and 4"O" for Destination Type Code 1(See Destination Type Codes in Box 3.1a)an..65
dStreet NumberOan..11
ePostcodeCan..10
fCityCan..50
gNAD_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
3.4OFFICE Place of Delivery — CustomsC"R" in case of export (Changed Destination Type Code 6)(See Destination Type Codes in Box 3.1a)
aOffice Reference NumberRProvide the code of the office of export at which the export declaration will be lodged in accordance with Article 161(5) of Regulation (EEC) No 2913/92See Annex II, Code list 5an8
3.5TRADER New Transport ArrangerC"R" to identify the person responsible for arranging the transport if the value in Box 3c is "3" or "4"
aVAT NumberOThe Member State of dispatch may decide to make this data "R"an..14
bTrader NameRan..182
cStreet NameRan..65
dStreet NumberOan..11
ePostcodeRan..10
fCityRan..50
gNAD_LNGRProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
3.6TRADER New TransporterOThe Member State of dispatch may decide to make this data "R" when the transporter changes following the splitting operationIdentification of the person carrying out the new transport
aVAT NumberOan..14
bTrader NameRan..182
cStreet NameRan..65
dStreet NumberOan..11
ePostcodeRan..10
fCityRan..50
gNAD_LNGRProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
3.7TRANSPORT DETAILSD"R" when the transport details have changed following the splitting operation99X
aTransport Unit CodeRProvide the Transport Unit Code(s). See Annex II Code list 8n..2
bIdentity of Transport UnitsC"R" if the Transport Unit Code is other than 5(See Box 3.7a)Enter the registration number of the transport unit(s) when the Transport Unit Code is other than 5an..35
cIdentity of Commercial SealD"R" if commercial seals are usedProvide the identification of the commercial seals, if used to seal the transport unitan..35
dSeal InformationOProvide any additional information concerning these commercial seals (e.g. type of seals used)an..350
eSeal Information_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
fComplementary InformationOProvide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport unitsan..350
gComplementary Information_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
3.8E-AD BodyRA separate data group must be used for each product composing the consignment999x
aBody Record Unique ReferenceRProvide the Body Record Unique Reference of the product in the original split e-AD. The Body Record Unique Reference must be unique per "e-AD Split Details"n..3
bExcise Product CodeRProvide the applicable excise product code, see Annex II, Code list 11an..4
cCN CodeRProvide the CN Code applicable at the date of submission of the splitting operationn8
dQuantityRProvide quantity (expressed in the unit of measurement associated with the product code — See Annex II, tables 11 and 12)For a movement to a registered consignee referred to in Article 19(3) of Directive 2008/118/EC, the quantity shall not exceed the quantity which he is authorised to receiveFor a movement to an exempted organisation referred to in Article 12 of Directive 2008/118/EC, the quantity shall not exceed the quantity registered in the excise duty exemption certificaten..15,3
eGross WeightRProvide the gross weight of the consignment (the excise goods with packaging)n..15,2
fNet WeightRProvide the weight of the excise goods without packagingn..15,2
iFiscal MarkOProvide any additional information concerning the fiscal marks required by the Member State of destinationan..350
jFiscal Mark_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
kFiscal Mark Used flagD"R" if fiscal marks are usedProvide "1" if the goods contain or carry fiscal marks or "0" if the goods do not contain or carry fiscal marksn1
oDensityC"R" if applicable for the excise good in questionProvide the density at 15 °C, if applicable in accordance with the table in Annex II, Code list 11n..5,2
pCommercial DescriptionOThe Member State of dispatch may decide to make this data requiredProvide the commercial description of the goods in order to identify the products transportedan..350
qCommercial Description_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
rBrand Name of ProductsD"R" if the excise goods have a brand nameProvide the brand name of the goods, if applicablean..350
sBrand Name of Products_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2
3.8.1PACKAGER99x
aKind of Packages CodeRProvide the kind of package, using one of the codes in Annex II, Code list 9an2
bNumber of PackagesC"R" if marked "Countable"Provide the number of packages if the packages are countable in accordance with Annex II, Code list 9n..15
cIdentity of Commercial SealD"R" if commercial seals are usedProvide the identification of the commercial seals, if used to seal the packagesan..35
dSeal InformationOProvide any additional information concerning these commercial seals (e.g. type of seals used)an..350
eSeal Information_LNGC"R" if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2"
(6)Table 6 is amended as follows:(a)row 3 is amended as follows:(i)in column D, the letter "R" is replaced by "C";(ii)in column E, the text " "R", except where Message Type data element in the corresponding electronic administrative document is set to "2 – Submission for export with local clearance" " is inserted;(b)in row 5, column E, the text " "R" for Destination Type Code 1, 2, 3, 4, 5 and 8" is replaced by " "R" for Destination Type Code 1, 2, 3, 4 and 5";(c)in row 7.1 a, column F is amended as follows:(i)the text "6 = One or more body records with incorrect values" is deleted;(ii)the text "7 = Quantity higher than the one on the temporary authorisation" is added;(d)in row 7.1b, column E, the text " "O" if Unsatisfactory Reason Code is 3, 4 or 5" is replaced by " "O" if Unsatisfactory Reason Code is 1, 2, 3, 4, 5 or 7".
ANNEX IIAnnex II is amended as follows:(1)in point 2 insert after the table body between existing text "Field 1 is last two digits of year of formal acceptance of movement" and existing text "Field 3 must be filled with a unique identifier per EMCS movement. The way this field is used is under the responsibility of the Member States, but each EMCS movement must have a unique number." new text: "Field 2 is taken from the list <MEMBER STATES> (code list 3)".(2)point 5 is replaced by the following:"5.CUSTOMS OFFICE REFERENCE NUMBER (COR)The COR is composed of an identifier of the Country Code of the Member State (taken from Code list 4) followed by a 6-digit alphanumeric national number, example IT0830AB."(3)in point 8, the following row 5 is added:"5Fixed transport installation"(4)In point 11, the following row is added:
EPCCATUNITDescriptionAPD
"E930E2Additives falling within CN codes 381111, 38111900 and 38119000NNN"