Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods

Article 1

Threshold for the loss due to the nature of the goods for manufactured tobacco products

The common partial loss threshold referred to in Articles 6(7) and 45(2) of Directive (EU) 2020/262 for manufactured tobacco, falling within the scope of Council Directive 2011/64/EU (¹), is 0 %.

Article 2

Requirements for messages exchanged through the computerised system

The messages exchanged in accordance with Articles 20 to 25 and Articles 36 and 37 of Directive (EU) 2020/262 shall comply with Annex I to this Regulation. Where codes are required for the completion of certain data elements in those messages in accordance with Annex I, the codes listed in Annex II shall be used.

Article 3

Draft electronic administrative document and electronic administrative document

The draft electronic administrative document submitted in accordance with Article 20(2) of Directive (EU) 2020/262 and the electronic administrative document to which an administrative reference code has been assigned in accordance with Article 20(3), third subparagraph, of that Directive shall comply with the requirements set out in the applicable provisions of Table 1 of Annex I to this Regulation.

Article 4

Draft electronic simplified administrative document and electronic simplified administrative document

The draft electronic simplified administrative document submitted in accordance with Article 36(1) of Directive (EU) 2020/262 and the electronic simplified administrative document to which an administrative reference code has been assigned in accordance with Article 36(2), third subparagraph, of that Directive shall comply with the requirements set out in the applicable provisions of Table 1 of Annex I to this Regulation.

Article 5

Messages concerning the cancellation of the electronic administrative document

The messages concerning the cancellation of the electronic administrative document as provided for in Article 20(6) of Directive (EU) 2020/262 shall comply with the requirements set out in Table 2 of Annex I to this Regulation.

Article 6

Messages concerning a change of destination of the movement of excise goods

The messages concerning the change of destination as provided for in Article 20(7) and Article 36(5) of Directive (EU) 2020/262 shall comply with the requirements set out in Tables 3 and 4 of Annex I to this Regulation.

Article 6a

Messages concerning excise goods being exported under suspension of excise duty

Article 7

Messages concerning the splitting of the movement of energy products under suspension of excise duty

The messages concerning the splitting of the movement of energy products under suspension of excise duty as provided for in Article 23 of Directive (EU) 2020/262 shall comply with the requirements set out in Tables 4 and 5 of Annex I to this Regulation.

Article 8

Messages concerning the end of the movement of excise goods

The report of receipt submitted in accordance with Article 24(1) or Article 37(1) of Directive (EU) 2020/262 and the report of export provided for in Article 25 of that Directive, shall comply with the requirements set out in Table 6 of Annex I to this Regulation.

Article 9

Fallback documents

Article 10

Repeal

Regulations (EEC) No 3649/92 and (EC) No 684/2009 are repealed with effect from 13 February 2023.

Notwithstanding the first paragraph, Regulation (EEC) No 3649/92 shall apply until 31 December 2023 to movements of goods initiated before 13 February 2023.

Article 11

Entry into force and application

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 13 February 2023.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX I

EXPLANATORY NOTES

1.The data elements of the electronic messages (²) exchanged in accordance with Articles 20 to 25 and Articles 36 and 37 of Directive (EU) 2020/262 shall be structured in data groups and, where applicable, data subgroups as set out in Tables 1 to 9 of this Annex. The columns of Tables 1 to 9 shall contain the following information:

(a) column A: the numeric code (number) attributed to each data group and data subgroup. Each subgroup follows the sequence number of the data (sub)group of which it forms part (for example: where the data group number is 1, one data subgroup of this group is 1.1 and one data subgroup of this subgroup is 1.1.1);

(b) column B: the alphabetic code (letter) attributed to each data element in a data (sub)group;

(c) column C: an identification of the data (sub)group or data element;

(d) column D: a value for each data (sub)group or data element indicating whether the insertion of the corresponding data is: (i) required (‘R’), meaning that the data must be provided. When a data (sub)group is optional (‘O’) or conditional (‘C’), data elements within that group can still be ‘R’ when the competent authorities of the Member State have decided that the data in this (sub)group must be completed or when the condition applies; (ii) optional (‘O’), meaning that the insertion of the data is optional for the person submitting the message (the consignor or consignee) except where a Member State has stipulated that the data are required in accordance with the option provided for in column E for some of the optional data (sub)groups or data elements; (iii) conditional (‘C’), meaning that the use of the data (sub)group or data element depends on other data (sub)groups or data elements in the same message; (iv) dependent (‘D’), meaning that the use of the data (sub)group or data element depends on a condition which cannot be checked by the computerised system, as provided for in columns E and F;

(e) column E provides the condition(s) for data whose insertion is conditional, specifies the use of the optional and dependent data where applicable and indicates which data must be provided by the competent authorities;

(f) column F provides explanations, where necessary, concerning the completion of the message;

(g) column G provides: (i) for some data (sub)groups a number followed by the character ‘x’ indicating how many times the data (sub)group can be repeated in the message (default = 1); (ii) for each data element, except for data elements indicating the time and/or the date, the characteristics identifying the data type and the data length. The codes for the data types are ‘a’ for alphabetic, ‘n’ for numeric and ‘an’ for alphanumeric. The number following the code provides the admissible data length for the data element concerned. The optional two dots before the length indicator mean that the data have no fixed length, but can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the data can hold decimals, the digit before the comma provides the total length of the attribute, the digit after the comma provides the maximum number of digits after the decimal point; (iii) for data elements indicating the time and/or date, the mention ‘date’, ‘time’ or ‘dateTime’, meaning that the date, the time or the date and time must be given using the ISO 8601 standard for representation of dates and time.

2.The following abbreviations are used in Tables 1 to 9:

(a) ‘e-AD’: electronic administrative document;

(b) ‘e-SAD’: electronic simplified administrative document;

(c) ‘ARC’: administrative reference code;

(d) ‘SEED’: the System for Exchange of Excise Data referred to in Article 19(1) of Council Regulation (EU) No 389/2012 (³);

(e) ‘EORI Number’: Economic Operators Registration and Identification Number;

(f) ‘CN Code’: Combined Nomenclature Code;

(g) ‘MRN’: Master Reference Number. Table 1 (referred to in Articles 3 and 4 and in Article 9(1)) Draft electronic (simplified) administrative document and electronic (simplified) administrative document A B C D E F G ATTRIBUTE R a Submission Message Type R

The possible values are:

1 = Standard submission, 2 = (reserved), 3 = Submission for Duty Paid (to be used for movements of goods already released for consumption). The Submission Message Type must not occur in the e-AD/e-SAD to which an ARC has been assigned, nor in the fallback document referred to in Article 9(1). n1 b Deferred Submission Flag D ‘R’ for submission of an e-AD/e-SAD for a movement that has begun under cover of the fallback document referred to in Article 9(1). Possible values: 0 = false, 1 = true. The value is ‘false’ by default. This data element must not occur in the e-AD/e-SAD to which an ARC has been assigned, nor in the fallback document referred to in Article 9(1). n1 1 EXCISE MOVEMENT R a Destination Type Code R

Provide the destination of the movement using one of the following values:

1 = Tax warehouse (Article 16(1), point (a)(i), of Directive (EU) 2020/262), 2 = Registered consignee (Article 16(1), point (a)(ii), of Directive (EU) 2020/262), 3 = Temporary registered consignee Article 16(1), point (a)(ii), and Article 18(3) of Directive (EU) 2020/262), 4 = Direct delivery (Article 16(4) of Directive (EU) 2020/262), 5 = Exempted consignee (Article 16(1), point (a)(iv), of Directive (EU) 2020/262), 6 = Export (point (iii) and (v) of Article 16(1)(a) of Directive (EU) 2020/262), 7 = (reserved), 8 = Unknown destination (consignee unknown; Article 22 of Directive (EU) 2020/262), 9 = Destination – Certified Consignee (Article 33(1) of Directive (EU) 2020/262), 10 = Destination – Temporary Certified Consignee (Articles 33(1) and 35(8) of Directive (EU) 2020/262), 11 = Destination – Return to the place of dispatch of the Consignor (Article 36(5) of Directive (EU) 2020/262). n..2 b Journey Time R

Provide 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’ shall be less or equal to 24. Indication for ‘D’ shall be less or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code List 12 of Annex II. an3 c Transport Arrangement R

Identify the person responsible for arranging the first transport using one of the following values:

1 = Consignor, 2 = Consignee, 3 = Owner of goods, 4 = Other. n1 d ARC R To be provided by the competent authorities of the Member State of dispatch upon validation of the draft e-AD/e-SAD See Code list 2 of Annex II. an21 e Date and Time of Validation of e-AD/e-SAD R To be provided by the competent authorities of the Member State of dispatch upon validation of the draft e-AD/e-SAD The addressed time is local time. dateTime f Sequence Number R To be provided by the competent authorities of the Member State of dispatch upon validation of the draft e-AD/e-SAD and for each change of destination Set to 1 at initial validation and then incremented by 1 in each e-AD/e-SAD generated by the competent authorities of the Member State of dispatch upon each change of destination. n..2 g Date and Time of Validation of Update C The 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 destination The addressed time is local time. dateTime 2 TRADER Consignor R a Trader Excise Number R

Provide a valid SEED registration number of the authorised warehousekeeper, registered consignor, certified consignor or temporary certified consignor. an13 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 Code list 1 of Annex II to define the language used in this data group.

a2 3 TRADER Place of Dispatch C ‘R’ if Origin Type Code in box 9d is ‘1’ or ‘3’ a Tax Warehouse Reference C ‘R’ if Origin Type Code in box 9d is ‘1’ Provide a valid SEED registration number of the tax warehouse of dispatch. an13 b Trader Name C For box 3b, 3c, 3e and 3f: ‘R’ if Origin Type Code in box 9d is ‘3’

an..182 c Street Name C

an..65 d Street Number O

an..11

e Postcode C

an..10 f City C

an..50

g NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 4 OFFICE of Dispatch – Import C ‘R’ if Origin Type Code in box 9d is ‘2’ a Office Reference Number R

Provide the code of the customs office responsible for release for free circulation. See Code list 4 of Annex II. an8 5 TRADER Consignee C ‘R’, except for Destination Type Code 8 (See Destination Type Codes in box 1a) a Trader Identification C — ‘R’ for Destination Type Code 1, 2, 3, 4, 9, 10 and 11 — ‘O’ for Destination Type Code 6 — This data element does not apply for Destination Type Code 5 (See Destination Type Codes in box 1a) For Destination Type Code: — 1, 2, 3, 4, 9 and 10: provide a valid SEED registration number of the authorised warehousekeeper, registered consignee, temporary registered consignee, certified consignee or temporary certified consignee, — 6: provide the VAT identification number of the person representing the consignor at the office of export, — 11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified consignor of the movement. an..16 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 Code list 1 of Annex II to define the language used in this data group. a2 h EORI Number C — ‘O’ for Destination Type Code 6 — This data element does not apply for Destination Type Code 1, 2, 3, 4, 5, 8, 9, 10 and 11. (See Destination Type Codes in box 1a) Provide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(1) of Directive (EU) 2020/262. an..17 6 TRADER COMPLEMENT Consignee C ‘R’ for Destination Type Code 5 (See Destination Type Codes in box 1a) a Member State Code R

Provide the Member State of destination using the Country Code in Code list 3 of Annex II.

a2 b Serial Number of Certificate of Exemption O

Provide a serial number, if it is mentioned on the excise duty exemption certificate established in Commission Implementing Regulation (EU) 2022/1637 (¹). an..255 7 TRADER Place of Delivery C — ‘R’ for Destination Type Code 1, 4, 9 and 10 — ‘O’ for Destination Type Code 2, 3 and 5 — Does not apply otherwise. (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. a Trader Identification C — ‘R’ for Destination Type Code 1, 9 and 10 — ‘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, 5, 9 and 10: provide the VAT identification number or any other identifier. an..16 b Trader Name C — ‘R’ for Destination Type Code 1, 2, 3, 5, 9 and 10 — ‘O’ for Destination Type Code 4 (See Destination Type Codes in box 1a)

an..182

c Street Name C For box 7c, 7e and 7f: — ‘R’ for Destination Type Code 2, 3, 4, 5, 9 and 10 — ‘O’ for Destination Type Code 1 (See Destination Type Codes in box 1a)

an..65 d Street Number O

an..11 e Postcode C

an..10

f City C

an..50 g NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 8 OFFICE Place of Delivery – Customs C ‘R’ in case of export (Destination Type Code 6) (See Destination Type Codes in box 1a) a Office Reference Number R

Provide the code of the office of export at which the export declaration will be lodged.

See Code list 4 of Annex II. an8 9 e-AD/e-SAD R a Local Reference Number R

A unique serial number assigned to the e-AD/e-SAD by the consignor which identifies the consignment in the records of the consignor. an..22 b Invoice Number R

Provide 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 shall be given.

an..35 c Invoice Date O The Member State of dispatch may decide to make this data ‘R’ The date of the document shown in box 9b. Date d Origin Type Code R

The possible values for the origin of the movement are: 1 = Origin – Tax warehouse (in the situations referred to in Article 16(1)(a) of Directive (EU) 2020/262), 2 = Origin – Import (in the situation referred to in Article 16(1), point (b), of Directive (EU) 2020/262), 3 = Origin – Duty Paid (in the situation referred to in Article 33(1) of Directive (EU) 2020/262). n1 e Date of Dispatch R