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Commission Implementing Regulation (EU) 2018/505 of 7 March 2018 amending Implementing Regulation (EU) 2016/323 laying down detailed rules on cooperation and exchange of information between Member States regarding goods under excise duty suspension pursuant to Council Regulation (EU) No 389/2012

Type Implementing Regulation
Publication 2018-03-28
State In force
Text As published
Department European Commission, TAXUD
Source EUR-Lex
articles 2

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Reform history JSON API
A B C D E F G
1 1 ATTRIBUTES R
a Message Type R The possible values are: 1 = Validated document n1
b Date and Time of Validation of Control Report C — ‘R’ after successful validation — Does not apply otherwise dateTime
2 2 CONTROL REPORT HEADER R
a Control Report Reference R (see Code list 2 in Annex II) an16
2.1 2.1 CONTROL OFFICE R
a Control Office Reference Number O (see Code list 5 in Annex II to Regulation (EC) No 684/2009) an8
b Member State Code C For 2.1 b, c, d, e, f, and g: — ‘R’ except for , which is ‘O’, if is not given — Does not apply otherwise (see Control Office Reference Number in box 2.1a) A Member State identified by a Member State Code in Code list 3 of Annex II to Regulation (EC) No 684/2009 a2
c Control Office Name C For 2.1 b, c, d, e, f, and g: — ‘R’ except for , which is ‘O’, if is not given — Does not apply otherwise (see Control Office Reference Number in box 2.1a) an..35
d Street Name C For 2.1 b, c, d, e, f, and g: — ‘R’ except for , which is ‘O’, if is not given — Does not apply otherwise (see Control Office Reference Number in box 2.1a) an..65
e Street Number C For 2.1 b, c, d, e, f, and g: — ‘R’ except for , which is ‘O’, if is not given — Does not apply otherwise (see Control Office Reference Number in box 2.1a) an..11
f Postcode C For 2.1 b, c, d, e, f, and g: — ‘R’ except for , which is ‘O’, if is not given — Does not apply otherwise (see Control Office Reference Number in box 2.1a) an..10
g City C For 2.1 b, c, d, e, f, and g: — ‘R’ except for , which is ‘O’, if is not given — Does not apply otherwise (see Control Office Reference Number in box 2.1a) an..50
h Phone Number C For 2.1 h, i and j: If is not given, at least one of the following three attributes must be present: — — — — otherwise, none of the three attributes are applicable (see Control Office Reference Number in box 2.1a) an..35
i Fax Number C For 2.1 h, i and j: If is not given, at least one of the following three attributes must be present: — — — — otherwise, none of the three attributes are applicable (see Control Office Reference Number in box 2.1a) an..35
j Email Address C For 2.1 h, i and j: If is not given, at least one of the following three attributes must be present: — — — — otherwise, none of the three attributes are applicable (see Control Office Reference Number in box 2.1a) an..70
k NAD_LNG C ‘R’ if the corresponding free text field(s) is (are) used Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
3 3 EXCISE MOVEMENT e-AD C One of the or data groups must be present
a ARC R (see Code list 2 in Annex II to Regulation (EC) No 684/2009) an21
b Sequence Number R The value of the Data Item must be greater than zero. n..2
4 4 OTHER ACCOMPANYING DOCUMENT C One of the or data groups must be present
a Other Accompanying Document Type R The possible values are: 0 = Other 1 = SAAD n1
b Short Description of Other Accompanying Document C ‘R’ if Other Accompanying Document Type> is “Other” It doesn't apply otherwise an…350
c Short Description of Other Accompanying Document_LNG C — ‘R’ if the corresponding text field(s) is (are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group n2
d Other Accompanying Document Number R an…350
e Other Accompanying Document Date R date
f Image of Other Accompanying Document O
g Member State of Dispatch R A Member State identified by a Member State Code in Code list 3 of Annex II to Regulation (EC) No 684/2009 a2
h Member State of Destination R A Member State identified by a Member State Code in Code list 3 of Annex II to Regulation (EC) No 684/2009 a2
4.1 4.1 TRADER Person Involved in Movement O 9x
a Trader Excise Number C At least one of the following attributes must be present: — — — An existing identifier (Excise Number) in the set of or in the set of (see Code list 1 in Annex II to Regulation (EU) No 612/2013) an13
b Trader Identification C At least one of the following attributes must be present: — — — A VAT number or any other National number an16
c Trader Name C At least one of the following attributes must be present: — — — an..182
d Trader Person Type O The possible values are the following: 1 = Consignor 2 = Consignee 3 = Tax representative 4 = Vendor 5 = Liable person 6 = Customer private individual n..2
e Member State Code C ‘R’ if is given AND and is not given. It doesn't apply otherwise (see Code list 3 in Annex II to Regulation (EC) No 684/2009) a2
f Street Name O an..65
g Street Number O an..11
h Postcode O an..10
i City O an..50
j NAD_LNG C — ‘R’ if the corresponding text field(s) is (are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
k Phone Number O an..35
m Email Address O an..70
4.2 4.2 GOODS ITEM O 999x
a Description of the Goods O an..55
b CN Code C — ‘R’ if is not present in at least one instance of the data group — Does not apply otherwise (see box4 and 4f) The value of the Data Item must be greater than zero. n8
c Commercial Description of the Goods O an..999
d Additional code O an..35
e Quantity C — ‘R’ if is not present in at least one instance of the data group — Does not apply otherwise (see box4 and 4f) The value of the Data Item must be greater than zero. n..15,3
f Unit of Measure Code C — ‘R’ if is not present in at least one instance of the data group — Does not apply otherwise (see box4 and 4f) (See Annex II to Regulation (EC) No 684/2009, Code list 12) n..2
g Gross Weight O The Gross Weight must be equal to or higher than Net Weight. The value of the Data Item must be greater than zero. n..15,2
h Net Weight O The Gross Weight must be equal to or higher than Net Weight. The value of the Data Item must be greater than zero. n..15,2
5 5 MEANS OF TRANSPORT C — ‘R’ if is not present in at least one instance of the data group — Does not apply otherwise (see box4 and 4f)
a Trader Name R an..182
b Street Name R an..65
c Street Number O an..11
d Transporter Country R Provide a ‘Country Code’ listed in Code list 4 of Annex II to Regulation (EC) No 684/2009, but not listed in Code list 3 of Annex II to Regulation (EC) No 684/2009 and except ‘Country Code’‘GR’. a2
e Postcode R an..10
f City R an..50
g Transport Mode Code R Provide the mode of transport using the codes in Code list 7 of Annex II to Regulation (EC) No 684/2009 n..2
h ACO_Complementary Information C — ‘R’ if is “Other” — Does not apply otherwise (see box5g) an..999
i ACO_Complementary Information_LNG C — ‘R’ if the corresponding text field(s) is (are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
j Registration R an..35
k Country of Registration R Provide a ‘Country Code’ listed in Code list 4 of Annex II to Regulation (EC) No 684/2009, but not listed in Code list 3 of Annex II to Regulation (EC) No 684/2009 and except ‘Country Code’‘GR’. a2
6 6 CONTROL REPORT R
a Date of Control R date
b Place of Control R an..350
c Place of Control_LNG R Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
d Control Type R The possible values are: 1 = Physical control 2 = Documentary control n1
e Reason for Control R The possible values are: 0 = Other reason 1 = Control started at random 2 = Event signalled 3 = Request for assistance received 4 = Request from another office 5 = Alert received n1
f Complementary Origin Reference O an..350
g Complementary Origin Reference_LNG C — ‘R’ if the corresponding text field is used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
h Control Officer Identity R an..350
i Control Officer Identity_LNG R Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
j Global Control Conclusion R The possible values are: 1 = Satisfactory 2 = Minor discrepancies found 3 = Interruption recommended 4 = Intention to make claim under Article 10 of Council Directive 2008/118/EC 5 = Allowable loss detected, in relation to Article 7(4) of Council Directive 2008/118/EC n1
k Control at Arrival Required R The possible values are: 0 = No or False 1 = Yes or True n1
l Flag R The possible values are: 0 = No or False 1 = Yes or True n1
m Comments O an..350
n Comments_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
6.1 6.1 PERFORMED CONTROL ACTION R 99x
a Performed Control Action R The possible values are: 0 = Other control action 1 = Verified counted packs 2 = Unloaded 3 = Opened packs 4 = Annotated paper copy of documents (e.g. SAAD) 5 = Counting 6 = Sampling 7 = Administrative control 8 = Goods weighted/measured 9 = Random check 10 = Control of records 11 = Compare documents presented with e-AD n..2
b Other Control Action C — ‘R’ if is ‘0’ — Does not apply otherwise (see Performed Control Action in box 6.1a) an..350
c Other Control Action_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
6.2 6.2 EVIDENCE OF EVENT C — ‘R’ if is ‘2’ — Does not apply otherwise (see Reason for Control in box 6e) 9x
a Issuing Authority O an..35
b Issuing Authority_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
c Evidence Type Code R (see Code list 6 in Annex II) n..2
d Evidence Type Complement C — ‘R’ if is ‘Other’ — Does not apply otherwise (see Evidence Type Code in box 3.2c) an..350
e Evidence Type Complement_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
f Reference of Evidence O an..350
g Reference of Evidence_LNG C — ‘R’ if the corresponding text(s) field is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
h Image of Evidence O
6.3 6.3 UNSATISFACTORY REASON O 9x
a Unsatisfactory Reason Code R (see Code list 12 in Annex II) n..2
b Complementary Information C — ‘R’ if is ‘Other’ — Does not apply otherwise (see Unsatisfactory Reason Code in box 6.3a) an..350
c Complementary Information_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
6.4 6.4 TRANSPORT DETAILS O 99x
a Transport Unit Code R (see Code list 7 in Annex II to Regulation (EC) No 684/2009) n..2
b Identity of Transport Units C — ‘R’ if is not ‘Fixed transport installations’ — Does not apply otherwise (see Transport Unit Code in box 6.4a) an..35
c Identity of Commercial Seal O an..35
d Seal Information O an..350
e Seal Information_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
f Complementary Information O an..350
g Complementary Information_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
6.5 6.5 CONTROL REPORT Body O 99x
a Body Record Unique Reference C — ‘R’ if data group is present — Does not apply otherwise This value refers to the of the e-AD Body of the associated e-AD and must be unique within the message. The value of the Data Item must be greater than zero. n..3
b Description of the Goods C — ‘O’ if the data group is present — Does not apply otherwise an..55
c CN Code C — ‘R’ if the data group is present — Does not apply otherwise The value of the Data Item must be greater than zero. n8
d Additional code C — ‘O’ if the data group is present — Does not apply otherwise an..35
e Indicator of Shortage or Excess O The possible values are: S = Shortage E = Excess a1
f Observed Shortage or Excess C — ‘R’ if is given — Does not apply otherwise (see Indicator of Shortage or Excess in box 6.5e) The value of the Data Item must be greater than zero. n..15,3
g Comments O an..350
h Comments_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
6.5.1 6.5.1 UNSATISFACTORY REASON O 9x
a Unsatisfactory Reason Code R (see Code list 12 in Annex II) n..2
b Complementary Information C — ‘R’ if is ‘Other’ — ‘O’ otherwise (see Indicator of Unsatisfactory Reason Code in box 3.5.1a) an..350
c Complementary Information_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2

Table 12

(as referred to in Article 14)

Event Report

A B C D E F G
1 1 ATTRIBUTES R
a Message Type R The possible values are: 1 = Initial submission 3 = Validated document n1
b Date and Time of Validation of Event Report C — ‘R’ after successful validation, — Does not apply otherwise dateTime
2 2 EVENT REPORT HEADER R
a Event Report Number C — ‘R’ if is ‘3’ — Does not apply otherwise (see Message Type in box 1a) (see Code list 2 in Annex II) an16
b MS of Submission Event Report Reference C — ‘R’ if is ‘1’ or ‘3’ and the MS of submission is different from the MS of event — ‘O’ if is ‘1’ or ‘3’ and the MS of submission is the MS of event — Does not apply otherwise (see Message Type in box 1a) The format of an..35
c ARC R (see Code list 2 in Annex II to Regulation (EC) No 684/2009) an21
d Sequence Number R The value of the data element must be greater than zero. n..2
3 3 OTHER ACCOMPANYING DOCUMENT C One of the One of the or data groups must be present
a Other Accompanying Document Type R The possible values are: 0 = Other 1 = SAAD n1
b Short Description of Other Accompanying Document C — ‘R’ if Other Accompanying Document Type> is “Other” — It doesn't apply otherwise an..350
c Short Description of Other Accompanying Document_LNG C — ‘R’ if the corresponding text field(s) is (are) used — Does not apply otherwise a2
d Other Accompanying Document Number R an..350
e Other Accompanying Document Date R date
f Image of Other Accompanying Document O
g Member State of Dispatch R A Member State identified by a Member State Code in Code list 3 of Annex II to Regulation (EC) No 684/2009 a2
h Member State of Destination R A Member State identified by a Member State Code in Code list 3 of Annex II to Regulation (EC) No 684/2009 a2
3.1 3.1 TRADER Person Involved in Movement O 9x
a Trader Excise Number C — At least one of the following attributes must be present: — — — An existing identifier (Excise Number) in the set of or in the set of (see Code list 1 in Annex II to Regulation (EU) No 612/2013) an13
b Trader Identification C — At least one of the following attributes must be present: — — — A VAT number or any other National number an16
c Trader Name C — At least one of the following attributes must be present: — — — an..182
d Trader Person Type O The possible values are the following: 1 = Consignor 2 = Consignee 3 = Tax representative 4 = Vendor 5 = Liable person 6 = Customer private individual n..2
e Member State Code C — ‘R’ if is given AND and is not given. — It doesn't apply otherwise (see Code list 3 in Annex II to Regulation (EC) No 684/2009) a2
f Street Name O an..65
g Street Number O an..11
h Postcode O an..10
j NAD_LNG C — ‘R’ if the corresponding text field(s) is (are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
k Phone Number O an..35
l Fax Number O an..35
m Email Address O an..70
3.2 3.2 GOODS ITEM O 999x
a Description of the Goods O an..55
b CN Code C — ‘R’ if is not present in at least one instance of the data group — Does not apply otherwise (see box 4 and 4f) The value of the Data Item must be greater than zero. n8
c Commercial Description of the Goods O an..999
d Additional code O an..35
e Quantity C — ‘R’ if is not present in at least one instance of the data group — Does not apply otherwise (see box4 and 4f) The value of the Data Item must be greater than zero. n..15,3
f Unit of Measure Code C — ‘R’ if is not present in at least one instance of the data group — Does not apply otherwise (see box4 and 4f) (See Annex II to Regulation (EC) No 684/2009, Code list 12) n..2
g Gross Weight O The Gross Weight must be equal to or higher than Net Weight. The value of the Data Item must be greater than zero. n..15,2
h Net Weight O The Gross Weight must be equal to or higher than Net Weight. The value of the Data Item must be greater than zero. n..15,2
4 4 MEANS OF TRANSPORT C — ‘R’ if is not present in at least one instance of the data group — Does not apply otherwise (see box4 and 4f)
a Trader Name R an..182
b Street Name R an..65
c Street Number O an..11
d Transporter Country R Provide a ‘Country Code’ listed in Code list 4 of Annex II to Regulation (EC) No 684/2009, but not listed in Code list 3 of Annex II to Regulation (EC) No 684/2009 and except ‘Country Code’‘GR’. a2
e Postcode R an..10
f City R an..50
g Transport Mode Code R Provide the mode of transport using the codes in Code list 7 of Annex II to Regulation (EC) No 684/2009 n..2
h ACO_Complementary Information C — ‘R’ if is “Other” — Does not apply otherwise (see box 4g) an..999
i ACO_Complementary Information_LNG C — ‘R’ if the corresponding text field(s) is (are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
j Registration R an..35
k Country of Registration R Provide a ‘Country Code’ listed in Code list 4 of Annex II to Regulation (EC) No 684/2009, but not listed in Code list 3 of Annex II to Regulation (EC) No 684/2009 and except ‘Country Code’‘GR’. a2
5 5 EVENT REPORT C — ‘R’ if is ‘1’ or ‘3’ — ‘O’ otherwise (see Message Type in box 1a)
a Date of Event R date
b Place of Event R an..350
c Place of Event_LNG C — ‘R’ if the corresponding text field is used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
d Excise Officer Identification O an..35
e Submitting Person R an..35
f Submitting Person Code R (see Code list 10 in Annex II) n..2
g Submitting Person Complement C — ‘R’ if is ‘Other’ — ‘O’ otherwise (see Submitting Person Code in box 5f) an..350
h Submitting Person Complement_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
i Changed Transport Arrangement O The possible values are: 1 = Consignor 2 = Consignee 3 = Owner of goods 4 = Other n1
j Comments O an..350
k Comments_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
6 6 EVIDENCE OF EVENT O 9x
a Issuing Authority O an..35
b Issuing Authority_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
c Evidence Type Code R (see Code list 6 in Annex II) n..2
d Evidence Type Complement C — ‘R’ is ‘Other’ — Does not apply otherwise (see Evidence Type Code in box 6c) an..350
e Evidence Type Complement_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group 2
f Reference of Evidence R an..350
g Reference of Evidence_LNG R Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
h Image of Evidence O
7 7 TRADER New Transport Arranger C — Does not apply if is ‘1’, ‘2’, or is not used — ‘R’ otherwise (see Changed Transport Arrangement in box 5i)
a VAT Number O an..14
b Trader Name R an..182
c Street Name R an..65
d Street Number O an..11
e Postcode R an..10
f City R an..50
g NAD_LNG R Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
8 8 TRADER New Transporter O
a VAT Number O an..14
b Trader Name R an..182
c Street Name R an..65
d Street Number O an..11
e Postcode R an..10
f City R an..50
g NAD_LNG R Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
9 9 TRANSPORT DETAILS O 99x
a Transport Unit Code R (see Code list 7 in Annex II to Regulation (EC) No 684/2009) n..2
b Identity of Transport Units C — Does not apply if is ‘Fixed transport installations’. — ‘R’ otherwise (see Transport Unit Code in box 7a) an..35
c Identity of Commercial Seal O an..35
d Seal Information O an..350
e Seal Information_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
f Complementary Information O an..350
g Complementary Information_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
10 10 EVENT REPORT Body C — ‘O’ if is used, or is used, or is used — ‘R’ otherwise (see TRADER New Transport Arranger in 7, TRADER New Transport in 8, and TRANSPORT DETAILS in 9) 99x
a Event Type Code R (see Code list 14 in Annex II) n..2
b Associated Information C — ‘R’ if is ‘0’ — ‘O’ otherwise (see Event Type Code in box 10a) an..350
c Associated Information_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
d Body Record Unique Reference C — ‘R’ if data group is present — Does not apply otherwise This value refers to the of the e-AD Body of the associated e-AD and must be unique within the message The value of the Data Item must be greater than zero. n..3
e Description of the Goods C — ‘O’ if the data group is present — Does not apply otherwise an..55
f CN Code C — ‘R’ if the data group is present — Does not apply otherwise The value of the Data Item must be greater than zero. n8
g Additional code C — ‘O’ if the data group is present — Does not apply otherwise an..35
h Indicator of Shortage or Excess C For 10 e, f and g: — ‘R’ if is given — Does not apply otherwise (see Body Record Unique Reference in box 8d) The possible values are: S = Shortage E = Excess a1
i Observed Shortage or Excess C For 10 e, f and g: — ‘R’ if is given — Does not apply otherwise (see Body Record Unique Reference in box 8d) The value of the Data Item must be greater than zero. n..15,3

Table 13

(as referred to in Article 12)

Interruption of Movement

A B C D E F G
1 1 ATTRIBUTES R
a ARC R (see Code list 2 in Annex II to Regulation (EC) No 684/2009) an21
b Date and Time of Issuance R dateTime
c Reason for Interruption Code R (see Code list 13 in Annex II) n..2
d Excise Office Reference Number R (see Code list 5 in Annex II to Regulation (EC) No 684/2009) an8
e Excise Officer Identification O an..35
f Complementary Information C — ‘R’ if is ‘Other’ — ‘O’ otherwise (see Reason for Interruption Code in box 1c) an..350
g Complementary Information_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
2 2 CONTROL REPORT Reference O 9x
a Control Report Reference R (see Code list 2 in Annex II) A ‘Control Report’ message exists in the system (including the case that it is encapsulated in a received ‘Movement History’ message) having the same and with that of the submitted message. (see ARC in box 1a) an16
3 3 EVENT REPORT Reference O 9x
a Event Report Number R (see Code list 2 in Annex II) An ‘Event Report’ message exists in the system (including the case that it is encapsulated in a received ‘Movement History’ message) having the same and with that of the submitted message (see ARC in box 1a) an16

Table 14

(as referred to in Article 13)

Alert or Rejection of an e-AD

A B C D E F G
1 1 ATTRIBUTES R
a Date and Time of Validation of Alert or Rejection C — R if corresponding field is validated — Does not apply otherwise dateTime
2 2 EXCISE MOVEMENT e-AD R
a ARC R Provide the ARC of the e-AD (see Code list 2 in Annex II to Regulation (EC) No 684/2009) an21
b Sequence Number R The value of the data element must be greater than zero n..2
3 3 TRADER Consignee R
a Trader Identification C — ‘R’ if is in: — “Destination - Tax warehouse” — “Destination - Registered consignee” — “Destination - Temporary registered consignee” — “Destination - Direct delivery” — ‘O’ if is ‘Destination – Export’ — Does not apply otherwise The possible values of are described in the following table: Destination Type Code TRADER CONSIGNEE. Trader Identification TRADER Place of Delivery. Trader Identification 1 - Destination - Tax warehouse Excise number40 Tax Warehouse Reference (Excise Number)44 2 - Destination - Registered consignee Excise number41 Any identification45 3 - Destination - Temporary registered consignee Temporary authorisation reference43 Any identification45 4 - Destination - Direct delivery Excise number42 (Does not apply) 5 - Destination - Exempted consignee (Does not apply) Any identification45 6 - Destination – Export VAT number (optional) (The data group does not exist) (see Code list 1 and Code list 2 in Annex II to Regulation (EU) No 612/2013, if applicable) an..16
b EORI Number C — ‘O’ if is ‘Destination – Export’ — Does not apply otherwise Provide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(5) of Directive 2008/118/EC an..17
c Trader Name R an..182
d Street Name R an..65
e Street Number O an..11
f Postcode R an..10
g City R an..50
h NAD_LNG R Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2
4 4 OFFICE OF DESTINATION R
a Office Reference Number R (see Code list 5 in Annex II to Regulation (EC) No 684/2009) an8
5 5 ALERT R
a Date of Alert R date
b e-AD Rejected flag R The format of Boolean is digital: ‘0’ or ‘1’ (‘0’ = No or False; ‘1’ = Yes or True) n1
6 6 ALERT OR REJECTION OF E-AD REASON Code C — ‘R’ if is True — ‘O’ if otherwise 9x
a Alert or Rejection of E-AD Reason Code R (see Code list 5 in Annex II) n..2
b Complementary Information C — ‘R’ if is ‘Other’ — ‘O’ otherwise (see Alert or Rejection of E-AD Reason Code in box 6a) an..350
c Complementary Information_LNG C — ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group a2’
4

The operator type of the consignee is “Authorised warehouse keeper”. An existing identifier in the set of ;

5

The operator type of the consignee is “Registered consignee”. An existing identifier in the set of ;

6

The operator type of the consignee is either “Authorised warehouse keeper” or “Registered consignee”. An existing identifier in the set of ;

7

An existing in the set of ;

8

An existing identifier in the set of ;

9

For the place of delivery, “Any identification” means: a VAT number or any other identifier; it is optional.

10

The operator type of the consignee is “Authorised warehouse keeper”. An existing identifier in the set of ;

11

The operator type of the consignee is “Registered consignee”. An existing identifier in the set of ;

12

The operator type of the consignee is either “Authorised warehouse keeper” or “Registered consignee”. An existing identifier in the set of ;

13

An existing in the set of ;

14

An existing identifier in the set of ;

15

For the place of delivery, “Any identification” means: a VAT number or any other identifier; it is optional.

16

The operator type of the consignee is “Authorised warehouse keeper”. An existing identifier in the set of ;

17

The operator type of the consignee is “Registered consignee”. An existing identifier in the set of ;

18

The operator type of the consignee is either “Authorised warehouse keeper” or “Registered consignee”. An existing identifier in the set of ;

19

An existing in the set of ;

20

An existing identifier in the set of ;

21

For the place of delivery, “Any identification” means: a VAT number or any other identifier; it is optional.

22

The operator type of the consignee is “Authorised warehouse keeper”. An existing identifier in the set of ;

23

The operator type of the consignee is “Registered consignee”. An existing identifier in the set of ;

24

The operator type of the consignee is either “Authorised warehouse keeper” or “Registered consignee”. An existing identifier in the set of ;

25

An existing in the set of ;

26

An existing identifier in the set of ;

27

For the place of delivery, “Any identification” means: a VAT number or any other identifier; it is optional.

28

The operator type of the consignee is “Authorised warehouse keeper”. An existing identifier in the set of ;

29

The operator type of the consignee is “Registered consignee”. An existing identifier in the set of ;

30

The operator type of the consignee is either “Authorised warehouse keeper” or “Registered consignee”. An existing identifier in the set of ;

31

An existing in the set of ;

32

An existing identifier in the set of ;

33

For the place of delivery, “Any identification” means: a VAT number or any other identifier; it is optional.

34

The operator type of the consignee is “Authorised warehouse keeper”. An existing identifier in the set of ;

35

The operator type of the consignee is “Registered consignee”. An existing identifier in the set of ;

36

The operator type of the consignee is either “Authorised warehouse keeper” or “Registered consignee”. An existing identifier in the set of ;

37

An existing in the set of ;

38

An existing identifier in the set of ;

39

For the place of delivery, “Any identification” means: a VAT number or any other identifier; it is optional.

40

The operator type of the consignee is “Authorised warehouse keeper”. An existing identifier in the set of ;

41

The operator type of the consignee is “Registered consignee”. An existing identifier in the set of ;

42

The operator type of the consignee is either “Authorised warehouse keeper” or “Registered consignee”. An existing identifier in the set of ;

43

An existing in the set of ;

44

An existing identifier in the set of ;

45

For the place of delivery, “Any identification” means: a VAT number or any other identifier; it is optional.

ANNEX II

Annex II to Regulation (EU) 2016/323 is amended as follows:

  • (1) code list 2 is replaced by the following:

‘ Code list 2: Event Report Number/Control Report Reference

Field Content Field type Examples
1 Identifier of the MS where the report is validated Alphabetic 2 ES
2 Nationally assigned, unique code Alphanumeric 13 2005YTE17UIC2
3 Check Digit Numeric 1 9

Field 1 is taken from the list of (see Code list 3 in Annex II to Regulation (EC) No 684/2009)

Field 2 must be filled with a unique identifier per report. The way this field is used is under MSAs' responsibility, but each report must have a unique number. It is possible, but not mandatory, that it contains the year when the report was initially submitted (as suggested in the example).

Field 3 gives the Check Digit for the whole identifier, which will help detect an error when keying this identifier.’;

  • (2) code list 4 is replaced by the following:

‘ Code list 4: Refusal Reasons

Code Description
0 Other
1 The enquiry or information requested could not be authorised under the laws or administrative practices of the requested Member State for its own use (e.g. Confidential information)
2 (reserved)
3 Disclosure contrary to the public policy of the state — The provision of information would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or where its disclosure would be contrary to public policy
4 A judicial authority of the requested Member State has refused to allow the transfer of information under its control
5 The request concerns information that is no longer available due to national rules of data retention (5 years or more minimum)
6 The requesting authority has not exhausted the usual sources of information which it could have used in the circumstances
7 The number and the nature of the requests for information made by the requesting authority within a specific period impose a disproportionate administrative burden on that requested authority
8 The requesting Member State is unable, for legal reasons, to provide similar information
9 The consignor has not exhausted all the means available to him to obtain proof that the movement of excise goods between Member States has ended
10 No check performed
11 Out of scope of 389/2012 (e.g. Naples II)’
  • (3) code list 6 is replaced by the following:

‘ Code list 6: Evidence Types

Code Description
0 Other
1 Accident
2 Goods destroyed
3 Goods stolen
6 Vehicle and goods stolen
7 Transhipment of goods’
  • (4) code list 8 is replaced by the following:

‘ Code list 8: Request Reasons

Code Description
0 Other
1 Report of Receipt/Export not returned to consignor
2 Excesses or shortages stated at arrival of good
4 Submission of an e-AD was rejected because the consignee record of SEED did not match — the request is to ask for more information
6 Have goods/quantities specified on e-AD been entered in consignee's stock records?
7 Check that goods have actually left EU (date on which export certified by customs)
8 Placing of goods under a suspensive customs procedure (export warehouse, victualling warehouse, outward processing, etc.)
9 Reimbursement of excise duty requested
10 Spot checks
11 Copy 3 not returned to Consignor
12 Reverse of Copy 3 endorsed to show excesses or losses
13 Certification of Receipt Incomplete
14 Consignee's Excise Number not in SEED
15 Particular Deleted/Overwritten without official Endorsement
16 Request for Manual closure
17 Export Status Unknown
18 Request for Interruption of a movement
19 Perform interview of authorised representative
20 Fallback document
21 Two e-ADs were created for the same consignment
22 Clarification regarding type or quantity of goods
23 Receipt of goods were rejected/refused
24 Ongoing excise investigation
25 Suspicions of irregularity’
  • (5) code list 9 is replaced by the following:

‘ Code list 9: Request Actions

Code Description
0 Other
2 Administrative control
3 Physical control
4 Confirm entry in trader's records
5 Confirm quantity received
6 Confirm authorisation of trader
7 Confirm the particulars in Box No(s)
11 Confirm identity of the carrier and the number of the vehicle
12 Confirm payment of duty
14 Confirm quantity dispatched
15 Confirm type of goods dispatched
16 Confirm Authenticity of Excise official stamp
17 Confirm Authenticity of Company's Stamp and Trader's signature
18 Confirm Trader's Authorisation and SEED Data
19 Manual closure
20 Hearing of authorised representative (e.g. interview of company manager)
21 Provide reason for shortage
22 Confirm shortage/excess/differences
23 Provide proof that the movement of excise goods has ended
24 Confirm purpose of goods or next purchaser of goods
25 Please see attached request
26 Follow-up measure needs to be taken from the Consignor
27 Correction required in Export declaration
28 Confirm the content of the Export Declaration
29 Inform if the movement has already been released by Customs
30 Provide Export MRN’
  • (6) code list 11 is replaced by the following:

‘ Code list 11: Administrative Cooperation Action Not Possible Reasons

Code Description
0 Other
1 Missing information
2 Confidential information
3 Missing time
4 Deep investigation on economic operator ongoing, short-term answer not possible
5 Trader could not be contacted
6 Missing trader’
  • (7) a new code list 15 is added:

‘ Code list 15: Type of Document

Code Description
0 Other
1 e-AD
2 SAAD
3 Invoice
4 Delivery note
5 CMR
6 Bill of lading
7 Way Bill
8 Contract
9 Trader's Application
10 Official record
11 Request
12 Answer
13 Fallback documents, Fallback Printout
14 Photo
15 Export Declaration
16 Anticipated Export Record
17 Exit Results
18 SAD (Single Administrative Document)’

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