LegalizeCommission Delegated Regulation (EU) 2024/296 of 9 November 2023 amending Delegated Regulation (EU) 2022/1636 as regards the messages concerning excise goods being exported under suspension of excise duty
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.
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[^ntr1-L_202400296EN.000302-E0001]: Where, in accordance with Article 9 of this Regulation, certain requirements of this Annex apply to the fallback documents referred to in Articles 26, 27, 37 and 38 of Directive (EU) 2020/262, the explanatory notes shall apply mutatis mutandis to those documents.
[^ntr2-L_202400296EN.000302-E0002]: Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 (OJ L 121, 8.5.2012, p. 1).
[^ntr3-L_202400296EN.000302-E0003]: Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022 laying down the rules for the application of Council Directive (EU) 2020/262 as regards the use of documents in the context of movement of excise goods under a duty suspension arrangement and of movement of excise goods after release for consumption, and establishing the form to be used for the exemption certificate (OJ L 247, 23.9.2022, p. 57).
[^ntr4-L_202400296EN.000302-E0004]: Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards the scheme of authorisations for vine plantings, the vineyard register, accompanying documents and certification, the inward and outward register, compulsory declarations, notifications and publication of notified information, and supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council as regards the relevant checks and penalties, amending Commission Regulations (EC) No 555/2008, (EC) No 606/2009 and (EC) No 607/2009 and repealing Commission Regulation (EC) No 436/2009 and Commission Delegated Regulation (EU) 2015/560 (OJ L 58, 28.2.2018, p. 1).
[^ntr5-L_202400296EN.000302-E0005]: Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671).
[^ntr6-L_202400296EN.000302-E0006]: Regulation (EU) 2019/787 of the European Parliament and of the Council of 17 April 2019 on the definition, description, presentation and labelling of spirit drinks, the use of the names of spirit drinks in the presentation and labelling of another foodstuff, the protection of geographical indications for spirit drinks, the use of ethyl alcohol and distillates of agricultural origin in alcoholic beverages, and repealing Regulation (EC) No 110/2008 (OJ L 130, 17.5.2019, p. 1).
[^ntr7-L_202400296EN.000302-E0007]: Commission Implementing Regulation (EU) 2021/2266 of 17 December 2021 laying down rules for the application of Council Directive 92/83/EEC as regards the certification and self-certification of independent small producers of alcoholic beverages for excise duty purposes (OJ L 455, 20.12.2021, p. 26).
[^ntr8-L_202400296EN.000302-E0008]: Commission Implementing Regulation (EU) 2016/323 of 24 February 2016 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 (OJ L 66, 11.3.2016, p. 1).
[^ntr9-L_202400296EN.000302-E0009]: Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558).
[^ntr10-L_202400296EN.000302-E0010]: Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1).
ANNEX II
‘ANNEX II
Lists of codes
1. LANGUAGE CODES
| Code | Description |
|---|---|
| bg | Bulgarian |
| bt | Bulgarian (Latin character) |
| hr | Croatian |
| cs | Czech |
| da | Danish |
| nl | Dutch |
| en | English |
| et | Estonian |
| fi | Finnish |
| fr | French |
| ga | Irish |
| gr | Greek (Latin character) |
| de | German |
| el | Greek |
| hu | Hungarian |
| it | Italian |
| lv | Latvian |
| lt | Lithuanian |
| mt | Maltese |
| pl | Polish |
| pt | Portuguese |
| ro | Romanian |
| sk | Slovak |
| sl | Slovenian (Slovene) |
| es | Spanish |
| sv | Swedish |
2. ADMINISTRATIVE REFERENCE CODE
| Field | Content | Field Type | Example |
|---|---|---|---|
| 1 | Year | Numeric 2 | 05 |
| 2 | Identifier of the MS where the e-AD/e-SAD was initially submitted | Alphabetic 2 | ES |
| 3 | Nationally assigned unique code | Alphanumeric 15 (digits and capital letters) | 7R19YTE17UIC8J4 |
| 4 | Type of movement | Alphanumeric 1 | P |
| 5 | Check digit | Numeric 1 | 9 |
| --- | --- | ||
| Field 1 | is the last two digits of the year of formal acceptance of movement. | ||
| Field 2 | is the country code referred to in code list 3. | ||
| Field 3 | is to be filled with a unique identifier per EMCS movement. The way this field is used is under the responsibility of the Member States, but each EMCS movement must have a unique number. | ||
| Field 4 | gives an identifier for the type of the movement. The value is “P” for a movement of goods already released for consumption and any other value for a movement of goods under duty suspension. | ||
| Field 5 | gives the check digit for the whole ARC that will help detect an error when keying the ARC. |
3. COUNTRY CODES
Must be identical to the codes established in the nomenclature of countries and territories for the European statistics on international trade in goods set out in Annex I to Commission Implementing Regulation (EU) 2020/1470 [^ntr1-L_202400296EN.005902-E0001], except:
- — For Greece, EL must be used instead of GR.
4. CUSTOMS OFFICE REFERENCE NUMBER (COR)
The COR is composed of an identifier of the Country Code of the Member State followed by a 6-digit alphanumeric national number, for example IT0830AB.
5. GUARANTOR TYPE CODE
| Code | Description |
|---|---|
| 1 | Consignor |
| 2 | Transporter |
| 3 | Owner of the Excise product |
| 4 | Consignee |
| 5 | No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262 |
| 12 | Joint guarantee of the consignor and of the transporter |
| 13 | Joint guarantee of the consignor and of the owner of the Excise products |
| 14 | Joint guarantee of the consignor and of the consignee |
| 23 | Joint guarantee of the transporter and of the owner of the Excise products |
| 24 | Joint guarantee of the transporter and of the consignee |
| 34 | Joint guarantee of the owner of the Excise products and of the consignee |
| 123 | Joint guarantee of the consignor, of the transporter and of the owner of the Excise products |
| 124 | Joint guarantee of the consignor, of the transporter and of the consignee |
| 134 | Joint guarantee of the consignor, of the owner of the Excise products and of the consignee |
| 234 | Joint guarantee of the transporter, of the owner of the Excise products and of the consignee |
| 1234 | Joint guarantee of the consignor, of the transporter, of the owner of the Excise products and of the consignee |
6. TRANSPORT MODE CODE
| Code | Description |
|---|---|
| 0 | Other |
| 1 | Sea Transport |
| 2 | Rail transport |
| 3 | Road transport |
| 4 | Air transport |
| 5 | Postal consignment |
| 7 | Fixed transport installations |
| 8 | Inland waterway transport |
7. TRANSPORT UNIT CODE
| Code | Description |
|---|---|
| 1 | Container |
| 2 | Vehicle |
| 3 | Trailer |
| 4 | Tractor |
| 5 | Fixed transport installation |
8. PACKAGING CODES
Use the codes as defined in the latest version of Annex VI to UN/ECE Recommendation 21.
9. CANCELLATION REASON CODE
| Code | Description |
|---|---|
| 0 | Other |
| 1 | Typing error |
| 2 | Commercial transaction interrupted |
| 3 | Duplicate e-AD |
| 4 | The movement has not begun at the date of dispatch |
10. EXCISE PRODUCT
| EPC | CAT | UNIT | Description | A | P | D |
|---|---|---|---|---|---|---|
| T200 | T | 4 | Cigarettes, as defined in Article 3 of Council Directive 2011/64/EU[^ntr2-L_202400296EN.005902-E0002], and products treated as cigarettes in accordance with Article 2(2) of that Directive | N | N | N |
| T300 | T | 4 | Cigars and cigarillos, as defined in Article 4 of Directive 2011/64/EU | N | N | N |
| T400 | T | 1 | Fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of Directive 2011/64/EU | N | N | N |
| T500 | T | 1 | Smoking tobacco, as defined in Article 5(1) of Directive 2011/64/EU, other than fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of that Directive, and products treated as smoking tobacco other than fine-cut tobacco for the rolling of cigarettes in accordance with Article 2(2) of that Directive | N | N | N |
| B000 | B | 3 | Beer, as defined in Article 2 of Directive 92/83/EEC | Y | Y | N |
| W200 | W | 3 | Still wine and still fermented beverages other than wine and beer, as defined in Articles 8(1) and 12(1) of Directive 92/83/EEC | Y | N | N |
| W300 | W | 3 | Sparkling wine and sparkling fermented beverages other than wine and beer, as defined in Article 8(2) and 12(2) of Directive 92/83/EEC | Y | N | N |
| I000 | I | 3 | Intermediate products, as defined in Article 17 of Directive 92/83/EEC | Y | N | N |
| S200 | S | 3 | Spirituous beverages, as defined in Article 20, first, second and third indents of Directive 92/83/EEC | Y | N | N |
| S300 | S | 3 | Ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC, falling within CN codes 2207 and 2208 , other than spirituous beverages (S200) | Y | N | N |
| S400 | S | 3 | Partially denatured alcohol, falling within Article 20 of Directive 92/83/EEC, being alcohol which has been denatured but which does not yet fulfil the conditions to benefit from the exemption foreseen in Article 27(1)(a) or (b) of that Directive, other than spirituous beverages (S200) | Y | N | N |
| S500 | S | 3 | Products containing ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC, falling within CN codes other than 2207 and 2208 | Y | N | N |
| S600 | S | 3 | Completely denatured alcohol, falling within Article 20 of Directive 92/83/EEC, being alcohol which has been denatured and fulfils the conditions to benefit from the exemption provided for in Article 27(1)(a) of that Directive | Y | N | N |
| E200 | E | 2 | Vegetable and animal oils – Products falling within CN codes 1507 to 1518 , if these are intended for use as heating fuel or motor fuel (Article 20(1)(a) of Council Directive 2003/96/EC[^ntr3-L_202400296EN.005902-E0003]) | N | N | Y |
| E300 | E | 2 | Mineral oils (energy products) – Products falling within CN codes 2707 10 , 2707 20 , 2707 30 , and 2707 50 (Article 20(1)(b) of Directive 2003/96/EC) | N | N | Y |
| E410 | E | 2 | Leaded petrol falling within CN codes 2710 12 31 , 2710 12 51 and 2710 12 59 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E420 | E | 2 | Unleaded petrol falling within CN codes 2710 12 31 , 2710 12 41 , 2710 12 45 and 2710 12 49 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E430 | E | 2 | Gasoil, unmarked falling within CN codes 2710 19 43 , 2710 19 46 , 2710 19 47 , 2710 19 48 , 2710 20 11 , 2710 20 15 , 2710 20 17 and 2710 20 19 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E440 | E | 2 | Gasoil, marked falling within CN codes 2710 19 43 , 2710 19 46 , 2710 19 47 , 2710 19 48 , 2710 20 11 , 2710 20 15 , 2710 20 17 and 2710 20 19 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E450 | E | 2 | Kerosene, falling within CN codes 2710 19 21 and unmarked kerosene falling with CN code 2710 19 25 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E460 | E | 2 | Kerosene, marked falling within CN codes 2710 19 25 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E470 | E | 1 | Heavy fuel oil falling within CN codes 2710 19 62 , 2710 19 64 , 2710 19 68 , 2710 20 31 , 2710 20 35 and 2710 20 39 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | N |
| E480 | E | 2 | Products falling within CN codes 2710 12 21 , 2710 12 25 , 2710 19 29 and 2710 20 90 (only for products of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)) in bulk commercial movements (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E490 | E | 2 | Products falling within CN codes 2710 12 11 , 2710 12 15 , 2710 12 70 , 2710 12 90 , 2710 19 11 , 2710 19 15 , 2710 19 31 , 2710 19 35 , 2710 19 51 and 2710 19 55 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E500 | E | 1 | Liquefied petroleum gases and other gaseous hydrocarbons (LPG) of CN codes 2711 12 11 to 2711 19 00 (Article 20(1)(d) of Directive 2003/96/EC) | N | N | N |
| E600 | E | 1 | Saturated acyclic hydrocarbons falling within CN code 2901 10 (Article 20(1)(e) of Directive 2003/96/EC) | N | N | N |
| E700 | E | 2 | Cyclic hydrocarbons falling within CN codes 2902 20 , 2902 30 , 2902 41 , 2902 42 , 2902 43 and 2902 44 (Article 20(1)(f) of Directive 2003/96/EC) | N | N | Y |
| E800 | E | 2 | Products falling within CN code 2905 11 00 (methanol (methyl alcohol)), which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel (Article 20(1)(g) of Directive 2003/96/EC) | N | N | Y |
| E910 | E | 2 | Fatty-acid mono-alkyl esters, containing by weight 96,5 % or more of esters (FAMAE) falling within CN code 3826 00 10 (Article 20(1)(h) of Directive 2003/96/EC) | N | N | Y |
| E920 | E | 2 | Products falling within CN codes 3824 99 86 , 3824 99 92 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3824 99 93 , 3824 99 96 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products) and 3826 00 90 , if these are intended for use as heating fuel or motor fuel (Article 20(1)(h) of Directive 2003/96/EC) | N | N | Y |
| E930 | E | 2 | Additives falling within CN codes 3811 11 , 3811 19 00 and 3811 90 00 | N | N | N |
- Note to the table: The CN Codes used in the table for energy products are those of Commission Regulation (EC) No 2031/2001 (OJ L 279, 23.10.2001, p. 1) and Commission Implementing Regulation (EU) 2017/1925 (OJ L 282, 31.10.2017, p. 1), as laid down in Directive 2003/96/EC and Commission Implementing Decision (EU) 2018/552 (OJ L 91, 9.4.2018, p. 27).
Legend of table columns:
| EPC: | Excise Product Code |
| CAT: | Excise product category |
| UNIT: | Unit of measurement (from the list 11) |
| A: | Alcoholic strength must be given (Yes/No) |
| P: | Degree Plato may be given (Yes/No) |
| D: | Density at 15 °C must be given (Yes/No) |
11. UNITS OF MEASUREMENT
| Unit of measurement code | Description |
|---|---|
| 1 | Kg |
| 2 | Litre (temperature of 15 °C) |
| 3 | Litre (temperature of 20 °C) |
| 4 | 1 000 items |
12. MAXIMUM JOURNEY TIME PER TRANSPORT MODE CODE
| Transport Mode Code | Maximum Journey Time |
|---|---|
| 0 | D45 |
| 1 | D45 |
| 2 | D35 |
| 3 | D35 |
| 4 | D20 |
| 5 | D30 |
| 7 | D15 |
| 8 | D35 |
- Note 1: The value “0” refers to multimode transport (where there is unload and reload of cargo) and covers the cases of Group Consignments, Export, Split and Change of destination.
- Note 2: In case of export, the journey time is the estimated duration of the journey up to the exit of customs territory of the Union.
- Note 3: For movements of goods already released for consumption (e-SAD), an extra 30 days are added to the maximum journey time.
13. NATIONAL ADMINISTRATION-DEGREE PLATO
| Country | Rate(s) Structure for Beer in °Plato |
|---|---|
| AT – Austria | Yes |
| BE – Belgium | Yes |
| BG – Bulgaria | Yes |
| CZ – Czechia | Yes |
| DE – Germany | Yes |
| EL – Greece | Yes |
| ES – Spain | Yes |
| IT – Italy | Yes |
| LU – Luxembourg | Yes |
| MT – Malta | Yes |
| PL – Poland | Yes |
| PT – Portugal | Yes |
| RO – Romania | Yes |
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[^ntr1-L_202400296EN.005902-E0001]: Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2).
[^ntr2-L_202400296EN.005902-E0002]: Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ L 176, 5.7.2011, p. 24).
[^ntr3-L_202400296EN.005902-E0003]: Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ L 283, 31.10.2003, p. 51).
ELI: http://data.europa.eu/eli/reg_del/2024/296/oj
ISSN 1977-0677 (electronic edition)
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