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Commission Implementing Regulation (EU) 2024/289 of 12 January 2024 amending Implementing Regulation (EU) 2016/323 as regards the data required for mutual administrative assistance documents relating to the movements of excise goods to be exported under duty suspension pursuant to Council Regulation (EU) No 389/2012

Type Implementing Regulation
Publication 2024-01-22
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 4 in Annex II to Delegated Regulation (EU) 2022/1636) 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 National Administration identified by a Country Code in Code list 3 of Annex II to Delegated Regulation (EU) 2022/1636. 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
3 3 EXCISE MOVEMENT C One of the or fields must be present
a ARC R (see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636) an21
b Sequence Number R The value of the Field must be greater than zero. n..2
4 4 OTHER ACCOMPANYING DOCUMENT C One of the or fields must be present
a Other Accompanying Document Type R The possible values are: 0 = Other 2 = (reserved) n1
b Short Description of Other Accompanying Document C ‘R’ if 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 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 National Administration identified by a Country Code in Code list 3 of Annex II to Delegated Regulation (EU) 2022/1636. a2
h Member State of Destination R A National Administration identified by a Country Code in Code list 3 of Annex II to Delegated Regulation (EU) 2022/1636. 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 Delegated Regulation (EU) 2022/1636) 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 Delegated Regulation (EU) No 2022/1636 , Code list 1 to define the language used in this field. 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 the field — Does not apply otherwise (see box4 and 4f) The value of the Field 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 the field — Does not apply otherwise (see box4 and 4f) The value of the Field must be greater than zero. n..15,3
f Unit of Measure Code C — ‘R’ if is not present in the field — Does not apply otherwise (see box4 and 4f) (See Annex II to Delegated Regulation (EU) 2022/1636, Code list 11) n..2
g Gross Mass O The Gross Mass must be equal to or higher than Net Mass. The value of the Field must be greater than zero. n..16,6
h Net Mass O The Gross Mass must be equal to or higher than Net Mass. The value of the Field must be greater than zero. n..16,6
4.3 4.3 MEANS OF TRANSPORT C — ‘R’ if is not present in the field — 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 3 of Annex II to Delegated Regulation (EU) 2022/1636 . 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 6 of Annex II to Delegated Regulation (EU) 2022/1636. n..2
h ACO_Complementary Information C — ‘R’ if is ‘Other’ — Does not apply otherwise (see box 4.3g) 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
j Registration R an..35
k Country of Registration R Provide a ‘Country Code’ listed in Code list 3 of Annex II to Delegated Regulation (EU) 2022/1636. a2
5 5 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 to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
h Control Officer Identity R an..350
i Control Officer Identity_LNG R Provide the language code presented in Annex II to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 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 9 or Article 46 of Council Directive (EU) 2020/262 5 = Allowable loss detected, in relation to Article 6 or Article 45 of Council Directive (EU) 2020/262 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
5.1 5.1 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 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/e-SAD n..2
b Other Control Action C — ‘R’ if is ‘0’ — Does not apply otherwise (see Performed Control Action in box 5.1a) 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
5.2 5.2 SUPPORTING EVIDENCE C — ‘R’ if is ‘2’ — ‘O’ otherwise (see Reason for Control in box 5e) 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 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 5.2c) 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
h Image of Evidence O
5.3 5.3 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 5.3a) 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
5.4 5.4 TRANSPORT DETAILS O 99x
a Transport Unit Code R (see Code list 7 in Annex II to Delegated Regulation (EU) 2022/1636) 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 5.4a) 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
5.5 5.5 CONTROL REPORT Body O 99x
a Body Record Unique Reference C — ‘R’ if field is present — Does not apply otherwise This value refers to the of the e-AD/e-SAD Body of the associated e-AD/e-SAD and must be unique within the message. The value of the Field must be greater than zero. n..3
b Description of the Goods C — ‘O’ if the field is present — Does not apply otherwise – an..55
c CN Code C — ‘R’ if the field is present — Does not apply otherwise The value of the Field must be greater than zero. n8
d Additional code C — ‘O’ if the field 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 5.5e) The value of the Field 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
5.5.1 5.5.1 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 5.5.1a) 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 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 Delegated Regulation (EU) 2022/1636) an21
d Sequence Number R The value of the field must be greater than zero. n..2
3 3 OTHER ACCOMPANYING DOCUMENT C One of the or fields must be present
a Other Accompanying Document Type R The possible values are: 0 = Other 2 = (reserved) n1
b Short Description of Other Accompanying Document C — ‘R’ if 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 National Administration identified by a Country Code in Code list 3 of Annex II to Delegated Regulation (EU) 2022/1636. a2
h Member State of Destination R A National Administration identified by a Country Code in Code list 3 of Annex II to Delegated Regulation (EU) 2022/1636. 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 Delegated Regulation (EU) 2022/1636) 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 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 the field — Does not apply otherwise (see box 3 and 3f) The value of the Field 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 the field — Does not apply otherwise (see box3 and 3f) The value of the Field must be greater than zero. n..15,3
f Unit of Measure Code C — ‘R’ if is not present in the field — Does not apply otherwise (see box3 and 3f) (See Annex II to Delegated Regulation (EU) 2022/1636, Code list 11) n..2
g Gross Mass O The Gross Mass must be equal to or higher than Net Mass. The value of the Field must be greater than zero. n..16,6
h Net Mass O The Gross Mass must be equal to or higher than Net Mass. The value of the Field must be greater than zero. n..16,6
3.3 3.3 MEANS OF TRANSPORT C — ‘R’ if is not present in the field — Does not apply otherwise (see box3 and 3f)
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 3 of Annex II to Delegated Regulation (EU) 2022/1636. 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 6 of Annex II to Delegated Regulation (EU) 2022/1636. n..2
h ACO_Complementary Information C — ‘R’ if is ‘Other’ — Does not apply otherwise (see box 3.3g) 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
j Registration R an..35
k Country of Registration R Provide a ‘Country Code’ listed in Code list 3 of Annex II to Delegated Regulation (EU) 2022/1636. a2
4 4 EVENT REPORT R
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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 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 4f) 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
5 5 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 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 5c) 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 2
f Reference of Evidence R an..350
g Reference of Evidence_LNG R Provide the language code presented in Annex II to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
h Image of Evidence O
6 6 TRADER New Transport Arranger C — Does not apply if is ‘1’, ‘2’, or is not used — ‘R’ otherwise (see Changed Transport Arrangement in box 4i)
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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
7 7 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
8 8 TRANSPORT DETAILS O 99x
a Transport Unit Code R (see Code list 7 in Annex II to Delegated Regulation (EU) 2022/1636 ) n..2
b Identity of Transport Units C — Does not apply if is ‘Fixed transport installations’. — ‘R’ otherwise (see Transport Unit Code in box 8a) 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
9 9 EVENT REPORT Body C — ‘O’ if is used, or is used, or is used — ‘R’ otherwise (see TRADER New Transport Arranger in 6, TRADER New Transport in 7, and TRANSPORT DETAILS in 8) 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 9a) 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
d Body Record Unique Reference C — ‘R’ if field is present — Does not apply otherwise This value refers to the of the e-AD/e-SAD Body of the associated e-AD/e-SAD and must be unique within the message. The value of the Field must be greater than zero. n..3
e Description of the Goods C — ‘O’ if the field is present — Does not apply otherwise – an..55
f CN Code C — ‘R’ if the field is present — Does not apply otherwise The value of the Field must be greater than zero. n8
g Additional code C — ‘O’ if the field is present — Does not apply otherwise – an..35
h Indicator of Shortage or Excess C For 9h and 9i: — ‘R’ if or or The possible values are: S = Shortage E = Excess a1
i Observed Shortage or Excess C For 9h and 9i: — ‘R’ if or or The value of the Field must be greater than zero. n..15,3

Table 13

(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 Delegated Regulation (EU) 2022/1636) 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 4 in Annex II to Delegated Regulation (EU) 2022/1636]) 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 to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field 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 ‘History of a movement’ 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 ‘History of a movement’ 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/e-SAD

A B C D E F F 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 R
a ARC R Provide the ARC of the e-AD/e-SAD. (see Code list 2 in Annex to Delegated Regulation (EU) 2022/1636) Provide the ARC of the e-AD/e-SAD. (see Code list 2 in Annex to Delegated Regulation (EU) 2022/1636) Provide the ARC of the e-AD/e-SAD. (see Code list 2 in Annex to Delegated Regulation (EU) 2022/1636) an21
b Sequence Number R The value of the field must be greater than zero. The value of the field must be greater than zero. The value of the field must be greater than zero. n..2
3 3 TRADER Consignee D ‘R’, except for Destination Type Code 8 (See Destination Type Code in box 1a of Table 1 in Delegated Regulation (EU) No 2022/1636)
a Trader Identification C — ‘R’ if is: — ‘Destination - Tax warehouse’ — ‘Destination - Registered consignee’ — ‘Destination - Temporary registered consignee’ — ‘Destination - Direct delivery’ — ‘Destination – Certified consignee’ — ‘Destination – Temporary certified consignee’ — "Destination – Return to the place of dispatch of the consignor, for a Duty Paid B2B movement" — ‘O’ if is ‘Destination - Export’ — Does not apply otherwise The possible values of are described in the following table: The possible values of are described in the following table: The possible values of are described in the following table: an..16
a Trader Identification C — ‘R’ if is: — ‘Destination - Tax warehouse’ — ‘Destination - Registered consignee’ — ‘Destination - Temporary registered consignee’ — ‘Destination - Direct delivery’ — ‘Destination – Certified consignee’ — ‘Destination – Temporary certified consignee’ — "Destination – Return to the place of dispatch of the consignor, for a Duty Paid B2B movement" — ‘O’ if is ‘Destination - Export’ — Does not apply otherwise Destination Type Code TRADER CONSIGNEE. Trader Identification TRADER Place of Delivery.Trader Identification an..16
a Trader Identification C — ‘R’ if is: — ‘Destination - Tax warehouse’ — ‘Destination - Registered consignee’ — ‘Destination - Temporary registered consignee’ — ‘Destination - Direct delivery’ — ‘Destination – Certified consignee’ — ‘Destination – Temporary certified consignee’ — "Destination – Return to the place of dispatch of the consignor, for a Duty Paid B2B movement" — ‘O’ if is ‘Destination - Export’ — Does not apply otherwise 1 - Destination - Tax warehouse Excise number (1) Tax Warehouse Reference (Excise Number) (5) an..16
a Trader Identification C — ‘R’ if is: — ‘Destination - Tax warehouse’ — ‘Destination - Registered consignee’ — ‘Destination - Temporary registered consignee’ — ‘Destination - Direct delivery’ — ‘Destination – Certified consignee’ — ‘Destination – Temporary certified consignee’ — "Destination – Return to the place of dispatch of the consignor, for a Duty Paid B2B movement" — ‘O’ if is ‘Destination - Export’ — Does not apply otherwise 2 - Destination - Registered consignee Excise number (2) Any identification (*) an..16
a Trader Identification C — ‘R’ if is: — ‘Destination - Tax warehouse’ — ‘Destination - Registered consignee’ — ‘Destination - Temporary registered consignee’ — ‘Destination - Direct delivery’ — ‘Destination – Certified consignee’ — ‘Destination – Temporary certified consignee’ — "Destination – Return to the place of dispatch of the consignor, for a Duty Paid B2B movement" — ‘O’ if is ‘Destination - Export’ — Does not apply otherwise 3 - Destination - Temporary registered consignee Temporary authorisation reference (4) Any identification (*) an..16
a Trader Identification C — ‘R’ if is: — ‘Destination - Tax warehouse’ — ‘Destination - Registered consignee’ — ‘Destination - Temporary registered consignee’ — ‘Destination - Direct delivery’ — ‘Destination – Certified consignee’ — ‘Destination – Temporary certified consignee’ — "Destination – Return to the place of dispatch of the consignor, for a Duty Paid B2B movement" — ‘O’ if is ‘Destination - Export’ — Does not apply otherwise 4 - Destination - Direct delivery Excise number (3) (Does not apply) an..16
a Trader Identification C — ‘R’ if is: — ‘Destination - Tax warehouse’ — ‘Destination - Registered consignee’ — ‘Destination - Temporary registered consignee’ — ‘Destination - Direct delivery’ — ‘Destination – Certified consignee’ — ‘Destination – Temporary certified consignee’ — "Destination – Return to the place of dispatch of the consignor, for a Duty Paid B2B movement" — ‘O’ if is ‘Destination - Export’ — Does not apply otherwise 5 - Destination - Exempted consignee (Does not apply) Any identification (*) an..16
a Trader Identification C — ‘R’ if is: — ‘Destination - Tax warehouse’ — ‘Destination - Registered consignee’ — ‘Destination - Temporary registered consignee’ — ‘Destination - Direct delivery’ — ‘Destination – Certified consignee’ — ‘Destination – Temporary certified consignee’ — "Destination – Return to the place of dispatch of the consignor, for a Duty Paid B2B movement" — ‘O’ if is ‘Destination - Export’ — Does not apply otherwise 6 - Destination – Export VAT number (optional) (The field does not exist) an..16
a Trader Identification C — ‘R’ if is: — ‘Destination - Tax warehouse’ — ‘Destination - Registered consignee’ — ‘Destination - Temporary registered consignee’ — ‘Destination - Direct delivery’ — ‘Destination – Certified consignee’ — ‘Destination – Temporary certified consignee’ — "Destination – Return to the place of dispatch of the consignor, for a Duty Paid B2B movement" — ‘O’ if is ‘Destination - Export’ — Does not apply otherwise 9 - Destination – Certified consignee Excise number (6) Any identification (*) an..16
a Trader Identification C — ‘R’ if is: — ‘Destination - Tax warehouse’ — ‘Destination - Registered consignee’ — ‘Destination - Temporary registered consignee’ — ‘Destination - Direct delivery’ — ‘Destination – Certified consignee’ — ‘Destination – Temporary certified consignee’ — "Destination – Return to the place of dispatch of the consignor, for a Duty Paid B2B movement" — ‘O’ if is ‘Destination - Export’ — Does not apply otherwise 10 - Destination – Temporary certified consignee Temporary authorisation reference (7) Any identification (*) an..16
a Trader Identification C — ‘R’ if is: — ‘Destination - Tax warehouse’ — ‘Destination - Registered consignee’ — ‘Destination - Temporary registered consignee’ — ‘Destination - Direct delivery’ — ‘Destination – Certified consignee’ — ‘Destination – Temporary certified consignee’ — "Destination – Return to the place of dispatch of the consignor, for a Duty Paid B2B movement" — ‘O’ if is ‘Destination - Export’ — Does not apply otherwise 11 - Destination-Return to the place of dispatch of the consignor, for a Duty Paid B2B movement Excise Number (8) or Temporary Authorisation Reference (9) Any identification (*) an..16
a Trader Identification C — ‘R’ if is: — ‘Destination - Tax warehouse’ — ‘Destination - Registered consignee’ — ‘Destination - Temporary registered consignee’ — ‘Destination - Direct delivery’ — ‘Destination – Certified consignee’ — ‘Destination – Temporary certified consignee’ — "Destination – Return to the place of dispatch of the consignor, for a Duty Paid B2B movement" — ‘O’ if is ‘Destination - Export’ — Does not apply otherwise (1) The operator type of the consignee is "Authorised warehouse keeper". An existing identifier in the set of ; (2) The operator type of the consignee is "Registered consignee". An existing identifier in the set of ; (3) The operator type of the consignee is either "Authorised warehouse keeper" or "Registered consignee". An existing identifier in the set of ; (4) The operator type of the consignee is "Temporary registered consignee". An existing in the set of ; (5) An existing identifier in the set of ; (6) The operator type of the consignee is "Certified consignee". An existing identifier in the set of ; (7) The operator type of the consignee is "Temporary certified consignee". An existing in the set of ; (8) The operator type of the consignee is "Certified consignor". An existing identifier in the set of ; (9) An existing in the set of with Operator Type Code "Temporary Certified Consignor". () For the place of delivery, "Any identification" means: a VAT number or any other identifier; it is optional. (see Code list 1 and Code list 2 in Annex II to Regulation (EU) No 612/2013, if applicable)* (1) The operator type of the consignee is "Authorised warehouse keeper". An existing identifier in the set of ; (2) The operator type of the consignee is "Registered consignee". An existing identifier in the set of ; (3) The operator type of the consignee is either "Authorised warehouse keeper" or "Registered consignee". An existing identifier in the set of ; (4) The operator type of the consignee is "Temporary registered consignee". An existing in the set of ; (5) An existing identifier in the set of ; (6) The operator type of the consignee is "Certified consignee". An existing identifier in the set of ; (7) The operator type of the consignee is "Temporary certified consignee". An existing in the set of ; (8) The operator type of the consignee is "Certified consignor". An existing identifier in the set of ; (9) An existing in the set of with Operator Type Code "Temporary Certified Consignor". () For the place of delivery, "Any identification" means: a VAT number or any other identifier; it is optional. (see Code list 1 and Code list 2 in Annex II to Regulation (EU) No 612/2013, if applicable)* (1) The operator type of the consignee is "Authorised warehouse keeper". An existing identifier in the set of ; (2) The operator type of the consignee is "Registered consignee". An existing identifier in the set of ; (3) The operator type of the consignee is either "Authorised warehouse keeper" or "Registered consignee". An existing identifier in the set of ; (4) The operator type of the consignee is "Temporary registered consignee". An existing in the set of ; (5) An existing identifier in the set of ; (6) The operator type of the consignee is "Certified consignee". An existing identifier in the set of ; (7) The operator type of the consignee is "Temporary certified consignee". An existing in the set of ; (8) The operator type of the consignee is "Certified consignor". An existing identifier in the set of ; (9) An existing in the set of with Operator Type Code "Temporary Certified Consignor". () For the place of delivery, "Any identification" means: a VAT number or any other identifier; it is optional. (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(2) of Directive (EU) 2020/262. Provide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(2) of Directive (EU) 2020/262. Provide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(2) of Directive (EU) 2020/262. 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. Provide the language code presented in Annex II to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. Provide the language code presented in Annex II to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
4 4 OFFICE OF DESTINATION R
a Office Reference Number R (see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636) (see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636) (see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636) an8
5 5 ALERT R
a Date of Alert R date
b e-AD /e-SAD Rejected flag R The format of Boolean is digital: ‘0’ or ‘1’ (‘0’ = No or False; ‘1’ = Yes or True). The format of Boolean is digital: ‘0’ or ‘1’ (‘0’ = No or False; ‘1’ = Yes or True). 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/E-SAD REASON Code C — ‘R’ if is True — ‘O’ if otherwise – – – 9x
a Alert or Rejection of Movement Reason Code R (see Code list 5 in Annex II) (see Code list 5 in Annex II) (see Code list 5 in Annex II) n..2
b Complementary Information C — ‘R’ if is ‘Other’ — ‘O’ otherwise (see Alert or Rejection of Movement 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. Provide the language code presented in Annex II to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. Provide the language code presented in Annex II to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2

Table 15

(as referred to in Article 6a)

Manual Closure Request

A B C D E F G
1 1 ATTRIBUTE R
a ARC R Provide the ARC of the e-AD or e-SAD. (see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636) an21
b Sequence Number R Provide the sequence number of the e-AD/e-SAD. n..2
c Manual Closure Request Reason Code R (see code list 16 in Annex II) n1
d Manual Closure Reason Complement C — ‘R’ if is ‘Other’ — ‘O’ otherwise an..999
e Manual Closure Reason Complement_LNG C — ‘R’ if the corresponding text field is used — Does not apply otherwise Provide the language code presented in Annex II to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
2 2 SUPPORTING DOCUMENTS O 9x
a Short Description of Supporting Document C — ‘R’ if is ‘Other’ — Does not apply otherwise an..999
b Short Description of Supporting 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
c Reference of Supporting Document C At least one, among these three fields, must be present: — — — (see Image of Document in box 2e and Supporting Document Type in box 2f) an..999
d Reference of Supporting 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
e Image of Document C At least one, among these three fields, must be present: — — — (see Reference of Supporting Document in box 2c and Supporting Document Type in box 2f)
f Supporting Document Type C At least one, among these three fields, must be present: — — — (see Reference of Supporting Document in box 2c and Image of Document in box 2e) (see code list 15 in Annex II) an..4
3 3 MANUAL CLOSURE Body O 999X
a Body Record Unique Reference R This value refers to the of the Body of the associated e-AD / e-SAD and must be unique within the message. The value of this field must be greater than zero. n..3
b Indicator of Shortage or Excess O The possible values are: S = Shortage E = Excess a1
c Observed Shortage or Excess C — ‘R’ if is given — Does not apply otherwise (see Indicator of Shortage or Excess in box 3b) The value of the Field must be greater than zero. n..15,3
d Excise Product Code O (see Code list 10 in Annex II to Delegated Regulation (EU) 2022/1636) an4
e Refused Quantity O The value of this field must be greater than zero. n..15,3
f Complementary Information O an..350
g Complementary Information_LNG C — ‘R’ if the corresponding text field is used — Does not apply otherwise Provide the language code presented in Annex II to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2

Table 16

(as referred to in Article 14a)

Manual Closure Response

A B C D E F G
1 1 ATTRIBUTE R
a ARC R Provide the ARC of the e-AD /e-SAD. (see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636) an21
b Sequence Number R Provide the sequence number of the e-AD / e-SAD n..2
c Date of Arrival of Excise Products O The date at which the movement ends in accordance with Article 19(2) of Council Directive (EU) 2020/262. date
d Global Conclusion of Receipt O The possible values are: 1 = Receipt accepted and satisfactory, 2 = Receipt accepted although unsatisfactory, 3 = Receipt refused, 4 = Receipt partially refused, 21 = Exit accepted and satisfactory, 22 = Exit accepted with minor discrepancies detected, 23 = Exit refused. n..2
e Complementary Information O an..350
f Complementary Information_LNG C — ‘R’ if the corresponding text field is used — Does not apply otherwise Provide the language code presented in Annex II to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
g Manual Closure Request Reason Code R (see code list 16 in Annex II) n1
h Manual Closure Reason Complement C — ‘R’ if is ‘Other’ — ‘O’ otherwise an..999
i Manual Closure Reason Complement_LNG C — ‘R’ if the corresponding text field is used — Does not apply otherwise Provide the language code presented in Annex II to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
j Manual Closure Request Accepted R – The format of Boolean is digital: ‘0’ or ‘1’ (‘0’ = No or False; ‘1’ = Yes or True). n1
k Manual Closure Rejection Reason Code C — ‘R’ if is ‘0’ — Does not apply otherwise (see code list 17 in Annex II) n1
l Manual Closure Rejection Complement C — ‘R’ if is ‘Other’ — ‘O’ otherwise an..999
m Manual Closure Rejection Complement_LNG C — ‘R’ if the corresponding text field is used — Does not apply otherwise Provide the language code presented in Annex II to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
2 2 SUPPORTING DOCUMENTS O 9x
a Short Description of Supporting Document C — ‘R’ if is ‘Other’ — Does not apply otherwise an..999
b Short Description of Supporting Document_LNG C — ‘R’ if the corresponding text field is used — Does not apply otherwise Provide the language code presented in Annex II to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
c Reference of Supporting Document C At least one, among these three fields, must be present: — — — (see Image of Document in box 2e and Supporting Document Type in box 2f) an..999
d Reference of Supporting 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 Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2
e Image of Document C At least one, among these three fields, must be present: — — — (see Reference of Supporting Document in box 2c and Supporting Document Type in box 2f)
f Supporting Document Type C At least one, among these three fields, must be present: — — — (see Reference of Supporting Document in box 2c and Image of Document in box 2e) (see code list 15 in Annex II) an..4
3 3 MANUAL CLOSURE Body O 999X
a Body Record Unique Reference R This value refers to the of the Body of the associated e-AD /e-SAD and must be unique within the message. The value of this field must be greater than zero. n..3
b Indicator of Shortage or Excess O The possible values are: S = Shortage E = Excess a1
c Observed Shortage or Excess C — ‘R’ if is given — Does not apply otherwise (see Indicator of Shortage or Excess in box 3b) The value of the Field must be greater than zero. n..15,3
d Excise Product Code O (see Code list 10 in Annex II to Delegated Regulation (EU) 2022/1636) an4
e Refused Quantity O The value of this field must be greater than zero. n..15,3
f Complementary Information O an..350
g Complementary Information_LNG C — ‘R’ if the corresponding text field is used — Does not apply otherwise Provide the language code presented in Annex II to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. a2’

‘ Code list 15: Type of Document

Code Description
0 Other
1 e-AD
2 e-SAD
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 Custom Declaration
19 Certificate of independent small producer of alcoholic beverages
Any TARIC code used in Data Element 1203000000 (sub-element 002000)of the export declaration’

ELI: http://data.europa.eu/eli/reg_impl/2024/289/oj

ISSN 1977-0677 (electronic edition)

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