Commission Implementing Regulation (EU) No 76/2014 of 28 January 2014 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 76/2014of 28 January 2014amending 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 Directive 92/12/EECOJ L 9, 14.1.2009, p. 12., and in particular Article 29(1) thereof,Whereas:(1)In order to improve the correlation between information concerning the movement of excise goods held by excise authorities and the information on excise goods that have been imported held by the authorities responsible for importation formalities, where excise goods are moved under a duty suspension arrangement from the place of importation, the consignor is to indicate the code of the customs office responsible for the completion of importation formalities relating to the excise goods to be moved under duty suspension.(2)In order to prevent abuse of the facility for the delivery of excise goods to premises not listed in the register referred to in Article 19 of Council Regulation (EU) No 389/2012Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 (OJ L 121, 8.5.2012, p. 1)., when indicating the place of delivery in the draft electronic administrative document and the draft change of destination message and draft splitting operation message, the consignor should only be permitted to enter addresses that differ from those entered in that register where the registered consignee has a direct delivery authorisation or where there is more than one place of delivery known to the Member State responsible for the authorisation of the registered consignee.(3)In order for the competent authorities of the Member State of dispatch to be able to carry out their responsibilities under Article 21(5) of Directive 2008/118/EC where excise goods are moved under a duty suspension arrangement with the intention to leave the territory of the Union the consignor should indicate the code of the office of export in the draft electronic administrative document.(4)The list of transport mode codes in Annex II to Commission Regulation (EC) No 684/2009Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 197, 29.7.2009, p. 24). includes a code for modes of transport other than those specifically mentioned in that list. In order to fully identify the mode of transport used where that code is used, it is necessary to add a textual description of the transport mode in question.(5)In accordance with Article 22 of Directive 2008/118/EC the competent authorities of the Member State of dispatch may authorise the consignor to omit the data concerning the consignee if the destination is unknown at the time of the submission of the draft electronic administrative document. Therefore the requirement laid down in Annex I to Regulation (EC) No 684/2009 to identify the new consignee of the movement should not apply where the destination is not known at the time of splitting operation.(6)Article 18(4)(b) of Directive 2008/118/EC allows the Member State of dispatch to waive the obligation to provide a movement guarantee for energy products moving under a duty suspension arrangement by sea or by fixed pipeline where the other Member States concerned so agree. A guarantor type code indicating that no guarantee is provided should therefore be included.(7)The structure of the Excise Product Code in the "e-AD Body" data group in Table 1 of Annex I to Regulation (EC) No 684/2009 and the structure of the same data item in Table 6 of that Annex differ. The structure laid down in Table 6 is correct and the structure of the former data item should therefore be adapted to match the structure of the data item in Table 6.(8)The structure of the Sequence Number in the "Excise Movement e-AD" data group in Table 6 of Annex I to Regulation (EC) No 684/2009 no longer corresponds to the agreed structure in the common system specifications. The data item should therefore be adapted to match the structure in the common system specifications.(9)Regulation (EC) No 684/2009 should therefore be amended accordingly.(10)In order to align the application date of this Regulation with the agreed application date for a new Phase of the computerised system established by Decision No 1152/2003/EC of the European Parliament and of the CouncilDecision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products (OJ L 162, 1.7.2003, p. 5). and to allow the Commission and the Member States adequate time to make arrangements to be able to fulfil the new documentation obligations resulting from this Regulation, it should apply from 13 February 2014.(11)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 twentieth day following that of its publication in the Official Journal of the European Union.This Regulation shall apply from 13 February 2014.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 28 January 2014.For the CommissionThe PresidentJosé Manuel BarrosoANNEX IAnnex I to Regulation (EC) No 684/2009 is amended as follows:(1)Table 1 is replaced by the following:
"Table 1(referred to in Article 3(1) and Article 8(1))Draft electronic administrative document and electronic administrative documentCommission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the Implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11.10.1993, p. 1).Commission Regulation (EC) No 31/96 of 10 January 1996 on the excise duty exemption certificate (OJ L 8, 11.1.1996, p. 11).Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 1).Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 21).Council Regulation (EC) No 479/2008 of 29 April 2008 on the common organisation of the market in wine, amending Regulations (EC) No 1493/1999, (EC) No 1782/2003, (EC) No 1290/2005, (EC) No 3/2008 and repealing Regulations (EEC) No 2392/86 and (EC) No 1493/1999 (OJ L 148, 6.6.2008, p. 1).Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (OJ L 299, 16.11.2007, p. 1).Commission Regulation (EC) No 436/2009 of 26 May 2009 laying down detailed rules for the application of Council Regulation (EC) No 479/2008 as regards the vineyard register, compulsory declarations and the gathering of information to monitor the wine market, the documents accompanying consignments of wine products and the wine sector registers to be kept (OJ L 128, 27.5.2009, p. 15).";
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 2454/93The 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 Regulation.n1
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:0false,1true.The value is "false" by default.This 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-digit number (examples: H12, or D04). Indication for "H" should be less or equal to 24. Indication for "D" should be less or equal to 92.an3
cTransport ArrangementRIdentify the person responsible for arranging the first transport using one of the following values:1Consignor,2Consignee,3Owner of goods,4Other.n1
dARCRTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft e-ADSee Code list 2 of Annex II.an21
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 time.Date Time
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 destination.n..2
gDate and Time of Validation of UpdateCThe date 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 time.Date Time
2Trader ConsignorR
aTrader Excise NumberRProvide a valid SEED registration number of the authorised warehousekeeper or registered consignor.an13
bTrader NameRan..182
cStreet NameRan..65
dStreet NumberOan..11
ePostcodeRan..10
fCityRan..50
gNAD_LNGRProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2
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 dispatch.an13
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 Code list 1 of Annex II to define the language used in this data group.a2
4Office of Dispatch — ImportC"R" if Origin Type Code in box 9d is "2"
aOffice Reference NumberRProvide the code of the customs office responsible for release for free circulation. See Code list 5 of Annex II.Enter a code of a customs office that exists in the customs office list.an8
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 consignee,6: provide the VAT identification number of the person representing the consignor at the office of export.an..16
bTrader NameRan..182
cStreet NameRan..65
dStreet NumberOan..11
ePostcodeRan..10
fCityRan..50
gNAD_LNGRProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2
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 Code list 3 of Annex II.a2
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 31/96an..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.For Destination Type Code 2, the data group:is "O" for the e-AD, since the Member State of dispatch can fill in this box with the address of the registered consignee defined in SEED,does not apply for the draft e-AD.
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 destination,2, 3 and 5: provide the VAT identification number or any other identifier.an..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 Code list 1 of Annex II to define the language used in this data group.a2
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. See Code list 5 of Annex II.Enter a code of a customs office that exists in the customs office list with export role.an8
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 consignor.an..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 given.an..35
cInvoice DateOThe Member State of dispatch may decide to make this data "R"The date of the document shown in box 9b.Date
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/EC.Date
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 time.Time
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-AD.an21
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 concerned.an..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 Code list 5 of Annex II.an8
11Movement GuaranteeR
aGuarantor Type CodeRIdentify the person(s) responsible for providing the guarantee using guarantor type code in Code list 6 of Annex II.n..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 C code in Code list 6 of Annex II)Identify the transporter and/or the owner of the goods if they provide the guarantee.2x
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 goods.an13
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 Code list 1 of Annex II to define the language used in this data group.a2
13TransportR
aTransport Mode CodeRProvide the mode of transport at the time of the start of the movement, using the codes in Code list 7 of Annex II.n..2
bComplementary InformationC"R" if Transport Mode Code is "Other"Otherwise "O"Provide a textual description of the mode of transport.an..350
cComplementary Information_LNGC"R" if corresponding text field is usedProvide language code, see Code list 1 of Annex II to define the language used in this data group.a2
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 Code list 1 of Annex II to define the language used in this data group.a2
15Trader First TransporterOThe Member State of dispatch may decide to make this data "R"Identify 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 Code list 1 of Annex II to define the language used in this data group.a2
16Transport DetailsR99x
aTransport Unit CodeRProvide Transport Unit Code(s) related to the transport mode indicated in box 13a.See Code list 8 of Annex II.n..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 5.an..35
cIdentity of Commercial SealD"R" if commercial seals are usedProvide the identification of the commercial seals, if used to seal the transport unit.an..35
dSeal InformationOProvide any additional information concerning those commercial seals (e.g. type of seals used).an..350
eSeal Information_LNGC"R" if corresponding text field is usedProvide language code presented in Code list 1 of Annex II to define the language used in this data group.a2
fComplementary InformationOProvide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units.an..350
gComplementary Information_LNGC"R" if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2
17e-AD BodyRA separate data group must be used for each product composing the consignment.999x
aBody Record Unique ReferenceRProvide a unique sequential number, starting with 1.n..3
bExcise Product CodeRProvide the applicable Excise Product Code, see Code list 11 of Annex II.an4
cCN CodeRProvide the CN Code applicable at the date of dispatch.n8
dQuantityRProvide quantity (expressed in the unit of measurement associated with the product code — See Code lists 11 and 12 of Annex II).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 receive.For 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 certificate.n..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 Code list 11 of Annex II.n..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 Code list 11 of Annex II.n..5,2
iFiscal MarkOProvide any additional information concerning the fiscal marks required by the Member State of destination.an..350
jFiscal Mark_LNGC"R" if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2
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 marks.n1
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 Union legislation,2.in the case of certain spirits drinks, relating to the place of production in accordance with the relevant Union legislation.3.for beer brewed by an independent small brewery, 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 brewed by an independent small brewery".4.for ethyl alcohol distilled by a small distillery, as defined in 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 Code list 1 of Annex II to define the language used in this data group.a2
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 of pure alcohol respectively.n..15
oDensityC"R" if applicable for the excise good in questionProvide the density at 15 °C, if applicable in accordance with Code list 11 of Annex II.n..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, 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 transported.an..350
qCommercial Description_LNGC"R" if corresponding text field is usedProvide language code presented in Code list 1 of Annex II to define the language used in this data group.a2
rBrand Name of ProductsD"R" if the excise goods have a brand name. The Member State of dispatch may decide that the brand name of the 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 applicable.an..350
sBrand Name of Products_LNGC"R" if corresponding text field is usedProvide language code presented in Code list 1 of Annex II to define the language used in this data group.a2
17.1PackageR99x
aKind of Packages CodeRProvide the kind of package using one of the codes in Code list 9 of Annex II.an2
bNumber of PackagesC"R" if marked "Countable"Provide the number of packages if the packages are countable in accordance with Code list 9 of Annex II.n..15
cIdentity of Commercial SealD"R" if commercial seals are usedProvide the identification of the commercial seals, if used to seal the packages.an..35
dSeal InformationOProvide any additional information concerning those 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 Code list 1 of Annex II to define the language used in this data group.a2
17.2Wine ProductD"R" for wine products included in Part XII of Annex I to Council Regulation (EC) No 1234/2007
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/PGI,2Varietal wine without PDO/PGI,3Wine with PDO or PGI,4Imported wine,5Other.n1
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 479/2008.n..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 Code list 4 of Annex II, but not listed in Code list 3 of Annex II and except "Country Code""GR".a2
dOther InformationOan..350
eOther Information_LNGC"R" if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2
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 the list in point 1.4(b) of part B of Annex VI to Commission Regulation (EC) No 436/2009.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 17l.an..350
bShort Description of Document_LNGC"R" if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2
cReference of DocumentC"R", unless data field 18a is usedProvide a reference to any certificate that relates to the transported goods.an..350
dReference of Document_LNGC"R" if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2
----------------------
Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the Implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11.10.1993, p. 1).Commission Regulation (EC) No 31/96 of 10 January 1996 on the excise duty exemption certificate (OJ L 8, 11.1.1996, p. 11).Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 1).Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 21).Council Regulation (EC) No 479/2008 of 29 April 2008 on the common organisation of the market in wine, amending Regulations (EC) No 1493/1999, (EC) No 1782/2003, (EC) No 1290/2005, (EC) No 3/2008 and repealing Regulations (EEC) No 2392/86 and (EC) No 1493/1999 (OJ L 148, 6.6.2008, p. 1).Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (OJ L 299, 16.11.2007, p. 1).Commission Regulation (EC) No 436/2009 of 26 May 2009 laying down detailed rules for the application of Council Regulation (EC) No 479/2008 as regards the vineyard register, compulsory declarations and the gathering of information to monitor the wine market, the documents accompanying consignments of wine products and the wine sector registers to be kept (OJ L 128, 27.5.2009, p. 15).";
(2)Table 3 is replaced by the following:
"Table 3(referred to in Article 5(1) and Article 8(2))Change of destination
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 time.Date Time
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 destination.n..2
bARCRProvide the ARC of the e-AD of which the destination is changed.an21
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-digit number (examples: H12, or D04). Indication for "H" should be less or equal to 24. Indication for "D" should be less or equal to 92.an3
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:1Consignor,2Consignee,3Owner of goods,4Other.n1
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 given.an..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 2e.date
gTransport Mode CodeD"R" when the Transport Mode changes following the change of destinationProvide the mode of transport using the codes in Code list 7 of Annex II.n..2
hComplementary InformationC"R" if Transport Mode Code is given and is "Other"Provide a textual description of the mode of transport.an..350
iComplementary Information_LNGC"R" if corresponding text field is usedProvide language code presented in Code list 1 of Annex II to define the language used in this data group.a2
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 consignee,6: provide the VAT identification number of the person representing the consignor at the office of export.an..16
bTrader NameRan..182
cStreet NameRan..65
dStreet NumberOan..11
ePostcodeRan..10
fCityRan..50
gNAD_LNGRProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2
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.For Destination Type Code 2, the data group:is "O" after successful validation of the draft change of destination, since the Member State of Dispatch can fill in this box with the address of the Registered Consignee defined in SEED,does not apply for the draft change of destination.
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 destination,2 and 3: provide the VAT identification number or any other identifier.an..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 Code list 1 of Annex II to define the language used in this data group.a2
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 Code list 5 of Annex II.Enter a code of a customs office that exists in the customs office list with export role.an8
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 Code list 1 of Annex II to define the language used in this data group.a2
8Trader New TransporterOThe Member State of dispatch may decide to make this data "R" when the transporter changes following the change of destinationIdentify 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 Code list 1 of Annex II to define the language used in this data group.a2
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 Code list 8 of Annex II.n..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 5.an..35
cIdentity of Commercial SealD"R" if commercial seals are usedProvide the identification of the commercial seals, if used to seal the transport unit.an..35
dSeal InformationOProvide any additional information concerning those commercial seals (e.g. type of seals used).an..350
eSeal Information_LNGC"R" if corresponding text field is usedProvide language code, see Code list 1 of Annex II.a2
fComplementary InformationOProvide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units.an..350
gComplementary Information_LNGC"R" if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2"
(3)Table 5 is replaced by the following:
"Table 5(referred to in Article 6(1) and Article 8(2))Splitting operation
ABCDEFG
1e-AD SplittingR
aUpstream ARCRProvide the ARC of the e-AD to be split.See Code list 2 of Annex II.an21
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 Code list 3 of Annex II.a2
3e-AD Split DetailsRSplitting is achieved by fully replacing the concerned e-AD by two or several new ones.9x
aLocal Reference NumberRA unique serial number assigned to the e-AD by the consignor which identifies the consignment in the records of the consignor.an..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-digit number (examples: H12, or D04). Indication for "H" should be less or equal to 24. Indication for "D" should be less or equal to 92.an3
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:1Consignor,2Consignee,3Owner of goods,4Other.n1
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 ConsigneeC"O" if the Destination Type Code is other than 8(See Destination Type Codes in box 3.1a)For Destination Type Code:1, 2, 3, 4 and 6: Change of the consignee following the splitting operation renders this data group "R".
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 consignee,6: provide the VAT identification number of the person representing the consignor at the office of export.an..16
bTrader NameRan..182
cStreet NameRan..65
dStreet NumberOan..11
ePostcodeRan..10
fCityRan..50
gNAD_LNGRProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2
3.3Trader Place of DeliveryC"R" for Destination Type Code 1 and 4"O" for Destination Type Code 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 destination,2 and 3: provide the VAT identification number or any other identifier.an..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 Code list 1 of Annex II to define the language used in this data group.a2
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 2913/92.See Code list 5 of Annex II.Enter a code of a customs office that exists in the customs office list with export role.an8
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 Code list 1 of Annex II to define the language used in this data group.a2
3.6Trader New TransporterOThe Member State of dispatch may decide to make this data "R" when the transporter changes following the splitting operationIdentify 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 Code list 1 of Annex II to define the language used in this data group.a2
3.7Transport DetailsD"R" when the transport details have changed following the splitting operation99x
aTransport Unit CodeRProvide the Transport Unit Code(s). See Code list 8 of Annex II.n..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 5.an..35
cIdentity of Commercial SealD"R" if commercial seals are usedProvide the identification of the commercial seals, if used to seal the transport unit.an..35
dSeal InformationOProvide any additional information concerning those 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 Code list 1 of Annex II to define the language used in this data group.a2
fComplementary InformationOProvide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units.an..350
gComplementary Information_LNGC"R" if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2
3.8e-AD BodyRA separate data group must be used for each product composing the consignment.999x
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 Code list 11 of Annex II.an..4
cCN CodeRProvide the CN code applicable at the date of submission of the splitting operation.n8
dQuantityRProvide quantity (expressed in the unit of measurement associated with the product code — See Code lists 11 and 12 of Annex II).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 receive.For 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 certificate.n..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.n..15,2
iFiscal MarkOProvide any additional information concerning the fiscal marks required by the Member State of destination.an..350
jFiscal Mark_LNGC"R" if corresponding text field is usedProvide the language code presented in Code list 1 in Annex II to define the language used in this data group.a2
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 marks.n1
oDensityC"R" if applicable for the excise good in questionProvide the density at 15 °C, if applicable in accordance with Code list 11 in the table in Annex II.n..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 transported.an..350
qCommercial Description_LNGC"R" if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2
rBrand Name of ProductsD"R" if the excise goods have a brand nameProvide the brand name of the goods, if applicable.an..350
sBrand Name of Products_LNGC"R" if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2
3.8.1PackageR99x
aKind of Packages CodeRProvide the kind of package, using one of the codes in Code list 9 of Annex II.an2
bNumber of PackagesC"R" if marked "Countable"Provide the number of packages if the packages are countable in accordance with Code list 9 of Annex II.n..15
cIdentity of Commercial SealD"R" if commercial seals are usedProvide the identification of the commercial seals, if used to seal the packages.an..35
dSeal InformationOProvide any additional information concerning those 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 Code list 1 of Annex II to define the language used in this data group.a2";
(4)Table 6 is replaced by the following:
"Table 6(referred to in Article 7 and Article 8(3))Report of receipt/Report of export
ABCDEFG
1AttributeR
aDate and Time of Validation of Report of Receipt/ExportCTo be provided by the competent authorities of the Member State of destination/export upon validation of the Report of receipt/Report of exportThe addressed time is local time.Date Time
2Excise Movement e-ADR
aARCRProvide the ARC of the e-AD. See Code list 2 of Annex II.an21
bSequence NumberRProvide the sequence number of the e-AD.n..2
3Trader ConsigneeC"R", except where Message Type data element in the corresponding electronic administrative document is set to "2 – Submission for export with local clearance"
aTrader IdentificationC"R" for Destination Type Code 1, 2, 3 and 4"O" for Destination Type Code 6Does not apply for Destination Type Code 5(See Destination Type Codes in box 1a of Table 1)For Destination Type Code:1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered consignee,6: provide the VAT identification number of the person representing the consignor at the office of export.an..16
bTrader NameRan..182
cStreet NameRan..65
dStreet NumberOan..11
ePostcodeRan..10
fCityRan..50
gNAD_LNGRProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2
4Trader 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 1 a of Table 1)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 Codes in box 1a of Table 1)For Destination Type Code:1: provide a valid SEED registration number of the tax warehouse of destination,2, 3 and 5: provide the VAT identification number or any other identifier.an..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 of Table 1)an..182
cStreet NameCFor box 4c, 4e and 4f:"R" for Destination Type Code 2, 3, 4 and 5"O" for Destination Type Code 1(See Destination Type Codes in box 1a of Table 1)an..65
dStreet NumberOan..11
ePostcodeCan..10
fCityCan..50
gNAD_LNGC"R" if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2
5Office of DestinationC"R" for Destination Type Code 1, 2, 3, 4 and 5(See Destination Type Codes in box 1a of Table 1)
aOffice Reference NumberRProvide the code of the office of the competent authorities in the Member State of destination responsible for excise control at the place of destination. See Code list 5 of Annex II.an8
6Report of Receipt/ExportR
aDate of Arrival of the Excise GoodsRThe date at which the movement ends in accordance with Article 20(2) of Directive 2008/118/EC.Date
bGlobal Conclusion of ReceiptRThe possible values are:1Receipt accepted and satisfactory,2Receipt accepted although unsatisfactory,3Receipt refused,4Receipt partially refused,21Exit accepted and satisfactory,22Exit accepted although unsatisfactory,23Exit refused.n..2
cComplementary informationOProvide any additional information concerning the receipt of the excise goods.an..350
dComplementary information_LNGC"R" if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2
7Report of Receipt/Export BODYC"R" if the value of the Global Conclusion of Receipt is other than 1 and 21(See box 6b)999x
aBody Record Unique ReferenceRProvide the Body Record Unique Reference of the associated e-AD (box 17a of Table 1) related to the same excise product as in the associated e-AD for which one of the codes other than 1 and 21 is applicable.n..3
bIndicator of Shortage or ExcessD"R" when a shortage or excess is detected for the body record concernedPossible values are:SShortage,EExcess.a1
cObserved Shortage or ExcessC"R" if indicator in box 7b is givenProvide quantity (expressed in the unit of measurement associated with the product code — See Code lists 11 and 12 of Annex II).n..15,3
dExcise Product CodeRProvide the applicable excise product code, see Code list 11 of Annex II.an4
eRefused QuantityC"R" if the Global Conclusion of Receipt code is 4 (see box 6b)Provide quantity for each body record for which excise goods are refused (expressed in the unit of measurement associated with the product code — see Code lists 11 and 12 of Annex II).n..15,3
7.1Unsatisfactory ReasonD"R" for each body record for which the Global Conclusion of Receipt code 2, 3, 4, 22 or 23 applies (see box 6b)9x
aUnsatisfactory ReasonRPossible values are:0Other,1Excess,2Shortage,3Goods damaged,4Broken seal,5Reported by ECS,7Quantity higher than the one on the temporary authorisation.n1
bComplementary InformationC"R" if Unsatisfactory Reason Code is 0"O" if Unsatisfactory Reason Code is 1, 2, 3, 4, 5 or 7(See box 7.1a)Provide any additional information concerning the receipt of the excise goods.an..350
cComplementary Information_LNGC"R" if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2"
ANNEX IIAnnex II to Regulation (EC) No 684/2009 is amended as follows:(1)In the third row corresponding to the "Field" entry "3" of the table in point 2, the entry for "Field type" is replaced by the following:"Alphanumeric 16 (digits and capital letters)";(2)In point 6, the following fifth row is inserted:
"5.No guarantee is provided according to Article 18(4)(b) of Directive 2008/118/EC".