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Commission Implementing Regulation (EU) 2025/2494 of 9 December 2025 amending Implementing Regulation (EU) 2016/323 as regards the structure of messages relating to the movements of excise goods exchanged pursuant to Council Regulation (EU) No 389/2012

Type Implementing Regulation

Publication 2025-12-15

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


Image omitted; see official source	Official Journal of the European Union	EN L series

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	2025/2494	15.12.2025

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to 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 [^ntr1-L_202502494EN.000101-E0001], and in particular Articles 9(2), 15(5) and 16(3) thereof,

Whereas:

(1) Council Directive (EU) 2020/262 [^ntr2-L_202502494EN.000101-E0002] lays down the procedure to be followed for the movements of excise goods between Member States and the monitoring and surveillance of those movements by means of the computerised system referred to in Article 1 of Decision (EU) 2020/263 of the European Parliament and of the Council [^ntr3-L_202502494EN.000101-E0003] (‘the computerised system’).

(2) Commission Implementing Regulation (EU) 2016/323 [^ntr4-L_202502494EN.000101-E0004] sets out the rules on cooperation and exchange of information between Member States regarding the movements of excise goods and the data required for mutual administrative assistance documents referred to in Article 9(2), Article 15(5) and Article 16(3) of Council Regulation (EU) No 389/2012.

(3) Pursuant to Directive (EU) 2020/262, the computerised system was modified to include the movement of excise goods that are exported outside the Union and the movement of excise goods which have been released for consumption in the territory of one Member State and that are moved to the territory of another Member State in order to be delivered there for commercial purposes. These modifications affected the messages for the exchange of information between Member States. As a result, certain data elements of the computerised system have become obsolete or required modification. The computerised system should be revised to correct any such inconsistencies.

(4) Implementing Regulation (EU) 2016/323 should therefore be amended accordingly.

(5) In order to allow Member States adequate time to prepare for the amendments to Implementing Regulation (EU) 2016/323, and to align the application date of this Regulation with the date on which the new version of the computerised system referred to in Decision (EU) 2020/263 becomes operational, this Regulation should apply from 12 February 2026.

(6) The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,

HAS ADOPTED THIS REGULATION:

Article 1

Annex I to Implementing Regulation (EU) 2016/323 is replaced by the text set out in the Annex to this Regulation.

Article 2

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 12 February 2026.

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

Done at Brussels, 9 December 2025.

For the Commission

The President

Ursula VON DER LEYEN

[^ntr1-L_202502494EN.000101-E0001]: OJ L 121, 8.5.2012, p. 1, ELI: http://data.europa.eu/eli/reg/2012/389/oj.

[^ntr2-L_202502494EN.000101-E0002]: Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty ( OJ L 58, 27.2.2020, p. 4, ELI: http://data.europa.eu/eli/dir/2020/262/oj).

[^ntr3-L_202502494EN.000101-E0003]: Decision (EU) 2020/263 of the European Parliament and of the Council of 15 January 2020 on computerising the movement and surveillance of excise goods ( OJ L 58, 27.2.2020, p. 43, ELI: http://data.europa.eu/eli/dec/2020/263/oj).

[^ntr4-L_202502494EN.000101-E0004]: Commission Implementing Regulation (EU) 2016/323 of 24 February 2016 laying down detailed rules on cooperation and exchange of information between Member States regarding excise goods pursuant to Council Regulation (EU) No 389/2012 ( OJ L 66, 11.3.2016, p. 1, http://data.europa.eu/eli/reg_impl/2016/323/oj).

ANNEX

‘ANNEX I

STRUCTURE OF COMMON MESSAGES

Electronic messages used for the purpose of information exchange concerning excise goods as referred to in the meaning of Chapter IV, and Section 2 of Chapter V, of Directive (EU) 2020/262

EXPLANATORY NOTES

(1) The data elements of the electronic messages used for the purpose of information exchange concerning excise goods within the meaning of Chapter IV and Section 2 of Chapter V, of Directive (EU) 2020/262 using the computerised system referred to in Article 1 of Decision (EU) 2020/263 and in Article 2, point (17), of Regulation (EU) No 389/2012 are structured in data groups and, where applicable, data subgroups. Details regarding the data and their use are presented in the tables of this Annex, in which:

(a) column A sets out 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 that group is 1.1 and one data subgroup of that subgroup is 1.1.1);

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

(d) column D indicates for each data (sub)group or data element a value indicating whether the insertion of the corresponding data is:

— ‘R’ (required), meaning that the data must be provided; when a data (sub)group is ‘O’ (optional) or ‘C’ (conditional), data elements within that (sub)group can still be ‘R’ (required) when the competent authorities of the Member State have decided that the data in that (sub)group must be completed or when the condition for the enclosing data (sub)group is fulfilled,

— ‘O’ (optional), 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,

— ‘C’ (conditional), 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;

(e) column E sets out the condition(s) on which the insertion of data is conditional, specifies the use of the optional 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 indicates:

— 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),

— for each data element, except for data elements indicating the time or date, the characteristics identifying the data type and the data length; the codes for the data types are as follows:


a	alphabetic,
n	numeric,
an	alphanumeric.

The number following the code indicates the admissible data length for the data element concerned. The 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 number before the comma indicating the total length of the attribute, and the number after the comma indicating the maximum number of digits after the decimal point.

For data elements indicating the time or date, the mention ‘date’, ‘time’ or ‘dateTime’ means 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 the tables of this Annex:

— e-AD: electronic administrative document,

— e-SAD: electronic simplified administrative document,

— ARC: administrative reference code,

— SEED: system for exchange of excise data (the electronic database referred to in Article 19(1) of Regulation (EU) No 389/2012),

— CN Code: Combined Nomenclature code,

— LNG: language,

— VAT: value added tax,

— ACO: administrative cooperation,

— EORI: economic operators’ registration and identification.

Table 1

(referred to in Article 4)

Movement Download Request

A	B	C	D	F	G
1	1	ATTRIBUTES	R
	a	Request Correlation Identifier	R	The value of is unique per Member State.	an..44
2	2	EXCISE MOVEMENT e-AD/e-SAD	R
	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
	c	Status	R	The possible values are: — X01 = Accepted — X02 = Cancelled — X03 = Delivered — X04 = Diverted — X05 = Rejected — X06 = Replaced — X07 = e-AD/e-SAD Manually Closed — X08 = Refused — X09 = None — X10 = Partially Refused — X11 = Exporting — X12 = (reserved) — X13 = Stopped — X14 = Accepted Export Declaration — X15 = e-AD Request Accepted for Export	an3
	d	Last Received Message Type	R	The possible values are: — IE801 = E-AD/E-SAD — IE803 = NOTIFICATION OF DIVERTED E-AD/E-SAD — IE807 = INTERRUPTION OF MOVEMENT — IE810 = CANCELLATION OF AN E-AD — IE813 = CHANGE OF DESTINATION — IE818 = ACCEPTED OR (PARTIALLY) REFUSED REPORT OF RECEIPT/EXPORT — IE819 = ALERT OR REJECTION OF AN E-AD/E-SAD — IE829 = NOTIFICATION OF ACCEPTED EXPORT — IE836 = EXPORT DECLARATION INVALIDATION NOTIFICATION TO MSA OF DISPATCH/CONSIGNOR — IE839 = CUSTOMS REJECTION OF E-AD — IE881 = MANUAL CLOSURE RESPONSE — IE905 = STATUS RESPONSE — None = NONE Note: The IE905 should be included only for historical movements, which were manually closed with an IE905 message.	an..5
	e	Status Request Message Type	O	The possible values are: — 1 = Status Synchronisation Request — 2 = Movement History Request	n1
	f	National Movement Information Requested flag	R	The format of Boolean is digital: ‘0’ or ‘1’ (‘0’ = No or False; ‘1’ = Yes or True)	n1

Table 2

(referred to in Article 4)

Movement Download Answer

A	B	C	D	F	G
1	1	ATTRIBUTES	R
	a	Request Correlation Identifier	R	The value of is unique per Member State.	an..44
2	2	EXCISE MOVEMENT e-AD/e-SAD	R
	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
	c	Status	R	The possible values are: — X01 = Accepted — X02 = Cancelled — X03 = Delivered — X04 = Diverted — X05 = Rejected — X06 = Replaced — X07 = e-AD/e-SAD Manually closed — X08 = Refused — X09 = None — X10 = Partially Refused — X11 = Exporting — X12 = (reserved) — X13 = Stopped — X14 = Accepted Export Declaration — X15 = e-AD Request Accepted for Export	an3
	d	Last Received Message Type	R	The possible values are: — IE801 = E-AD/E-SAD — IE803 = NOTIFICATION OF DIVERTED E-AD/E-SAD — IE807 = INTERRUPTION OF MOVEMENT — IE810 = CANCELLATION OF AN E-AD — IE813 = CHANGE OF DESTINATION — IE818 = ACCEPTED OR (PARTIALLY) REFUSED REPORT OF RECEIPT/EXPORT — IE819 = ALERT OR REJECTION OF AN E-AD/E-SAD — IE829 = NOTIFICATION OF ACCEPTED EXPORT — IE836 = EXPORT DECLARATION INVALIDATION NOTIFICATION TO MSA OF DISPATCH/CONSIGNOR — IE839 = CUSTOMS REJECTION OF E-AD — IE881 = MANUAL CLOSURE RESPONSE — IE905 = STATUS RESPONSE — None = NONE Note: The IE905 should be included only for historical movements, which were manually closed with an IE905 message.	an..5

Table 3

(referred to in Article 4)

History of a movement

A	B	C	D	E	F	F	G
1	1	ATTRIBUTES	R
	a	Request Correlation Identifier	R		The value of is unique per Member State	The value of is unique per Member State	an..44
2	2	All validated e-ADs/e-SADs	R		The set of all draft electronic (simplified) administrative documents or electronic (simplified) administrative documents relating to the movement, the structure of which is set out in Table 1 of Annex I to Delegated Regulation (EU) 2022/1636	The set of all draft electronic (simplified) administrative documents or electronic (simplified) administrative documents relating to the movement, the structure of which is set out in Table 1 of Annex I to Delegated Regulation (EU) 2022/1636	99x
3	3	All Reports of Receipt/Export	O		The set of all Report of receipt/Report of export messages relating to the movement, the structure of which is set out in Table 6 of Annex I to Delegated Regulation (EU) 2022/1636	The set of all Report of receipt/Report of export messages relating to the movement, the structure of which is set out in Table 6 of Annex I to Delegated Regulation (EU) 2022/1636	99x
4	4	Last Notification of Diverted e-AD/e-SAD	O		The content of the last Notification of change of destination/Notification of splitting message relating to the movement, the structure of which is set out in Table 4 of Annex I to Delegated Regulation (EU) 2022/1636	The content of the last Notification of change of destination/Notification of splitting message relating to the movement, the structure of which is set out in Table 4 of Annex I to Delegated Regulation (EU) 2022/1636	1x
5	5	All Control Reports	O		The set of all Control Report messages relating to the movement, the structure of which is set out in Table 11	The set of all Control Report messages relating to the movement, the structure of which is set out in Table 11	99x
6	6	All Event Reports	O		The set of all Event Report messages relating to the movement, the structure of which is set out in Table 12	The set of all Event Report messages relating to the movement, the structure of which is set out in Table 12	99x
7	7	All explanations of delay for delivery	O		The set of all Explanation on delay for delivery messages relating to the movement	The set of all Explanation on delay for delivery messages relating to the movement	99x
7.1	7.1	ATTRIBUTES	R
	a	Message Role	R		The possible values are: — 1 = Explanation on delay for sending the report of receipt/export — 2 = Explanation on delay for giving destination	The possible values are: — 1 = Explanation on delay for sending the report of receipt/export — 2 = Explanation on delay for giving destination	n1
	b	Date and Time of Validation of Explanation on Delay	C	— ‘R’ after successful validation — Does not apply otherwise			dateTime
	c	Submitter Type	R		The possible values are: — 1 = Consignor — 2 = Consignee	The possible values are: — 1 = Consignor — 2 = Consignee	n1
	d	Submitter Identification	R		The is a valid trader excise number. (see Code list 1 in Annex II to Regulation (EU) No 612/2013)	The is a valid trader excise number. (see Code list 1 in Annex II to Regulation (EU) No 612/2013)	an13
	e	Explanation Code	R		(see Code list 7 in Annex II)	(see Code list 7 in Annex II)	n..2
	f	Complementary Information	C	— ‘R’ if is ‘Other’ — ‘O’ Otherwise (see Explanation Code in box 7.1e)			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	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
7.2	7.2	EXCISE MOVEMENT	R
	a	ARC	R		(see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636)	(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.	The value of the Field must be greater than zero.	n..2
8	8	All Notifications of Accepted Export	O		The set of all messages “Notification of Accepted Export” relating to the movement, the structure of which is set out in Table 7 of Annex I to Commission Delegated Regulation (EU) 2022/1636	The set of all messages “Notification of Accepted Export” relating to the movement, the structure of which is set out in Table 7 of Annex I to Commission Delegated Regulation (EU) 2022/1636	99x
9	9	All Notifications of invalidation by Customs	O		The set of all messages “Export declaration invalidation notification to MSA of Dispatch/Consignor” relating to the movement, the structure of which is set out in Table 9 of Annex I to Commission Delegated Regulation (EU) 2022/1636	The set of all messages “Export declaration invalidation notification to MSA of Dispatch/Consignor” relating to the movement, the structure of which is set out in Table 9 of Annex I to Commission Delegated Regulation (EU) 2022/1636	99x
10	10	All Notifications of rejection by Customs	O		The set of all messages “Customs rejection of electronic administrative document” relating to the movement, the structure of which is set out in Table 8 of Annex I to Commission Delegated Regulation (EU) 2022/1636	The set of all messages “Customs rejection of electronic administrative document” relating to the movement, the structure of which is set out in Table 8 of Annex I to Commission Delegated Regulation (EU) 2022/1636	99x
11	11	The Possible Interruption of Movement	O		The content of a possible “Interruption of movement” message relating to the movement, the structure of which is set out in Table 13	The content of a possible “Interruption of movement” message relating to the movement, the structure of which is set out in Table 13	1x
12	12	The Possible Cancellation of an e-AD	O		The content of a possible “Cancellation of the electronic administrative document” message relating to the movement, the structure of which is set out in Table 2 of Annex I to Delegated Regulation (EU) 2022/1636	The content of a possible “Cancellation of the electronic administrative document” message relating to the movement, the structure of which is set out in Table 2 of Annex I to Delegated Regulation (EU) 2022/1636	1x
13	13	All Changes of Destination	O		The set of all messages “Change of destination” relating to the movement, the structure of which is set out in Table 3 of Annex I to Delegated Regulation (EU) 2022/1636	The set of all messages “Change of destination” relating to the movement, the structure of which is set out in Table 3 of Annex I to Delegated Regulation (EU) 2022/1636	99x
14	14	All Alerts or Rejections of an e-AD/e-SAD	O		The set of all “Alert or Rejection of an e-AD/e-SAD” messages relating to the movement, the structure of which is set out in Table 14	The set of all “Alert or Rejection of an e-AD/e-SAD” messages relating to the movement, the structure of which is set out in Table 14	99x
15	15	All Explanations on reason for shortage	O				99x
15.1	15.1	ATTRIBUTES	R
	a	Submitter Type	R		The possible values are: — 1 = Consignor — 2 = Consignee	The possible values are: — 1 = Consignor — 2 = Consignee	n1
	b	Date and Time of Validation of Explanation on Shortage	C	— ‘R’ after successful validation — Does not apply otherwise			dateTime
15.2	15.2	EXCISE MOVEMENT	R
	a	ARC	R		(see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636)	(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.	The value of the Field must be greater than zero.	n..2
15.3	15.3	TRADER Consignor	C	— ‘R’ if is "Consignor" — Does not apply otherwise (see Submitter Type in box 15.1a)
	a	Trader Excise Number	R		For TRADER Consignor An existing identifier in the set of The of the referred must be: — "Authorised warehouse keeper"; OR — "Registered consignor"; OR — “Certified consignor; OR An existing identifier in the set of . The of the referred must be “Temporary certified consignor”. For TRADER Place of dispatch An existing identifier (Excise Number in SEED). (see Code list 1 in Annex II to Regulation (EU) No 612/2013)	For TRADER Consignor An existing identifier in the set of The of the referred must be: — "Authorised warehouse keeper"; OR — "Registered consignor"; OR — “Certified consignor; OR An existing identifier in the set of . The of the referred must be “Temporary certified consignor”. For TRADER Place of dispatch An existing identifier (Excise Number in SEED). (see Code list 1 in Annex II to Regulation (EU) No 612/2013)	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 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
15.4	15.4	TRADER Consignee	C	— ‘R’ if is not "Consignor" — Does not apply otherwise (see Submitter Type in box 15.1a)
	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:	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	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)	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)	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)	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)	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)	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)	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	8 – Destination –Unknown destination (consignee unknown)	(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	9 – Destination – Certified consignee	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	10 – Destination – Temporary certified consignee	Temporary authorisation reference (6)	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 (7) or Temporary Authorisation Reference (8)	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) The operator type of the consignee is "Certified consignee". An existing identifier in the set of ; (6) The operator type of the consignee is "Temporary certified consignee". An existing in the set of ; (7) The operator type of the consignee is “Certified consignor”. An existing identifier in the set of ; (8) An existing in the set of with Operator Type Code “Temporary Certified Consignor”. (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) The operator type of the consignee is "Certified consignee". An existing identifier in the set of ; (6) The operator type of the consignee is "Temporary certified consignee". An existing in the set of ; (7) The operator type of the consignee is “Certified consignor”. An existing identifier in the set of ; (8) An existing in the set of with Operator Type Code “Temporary Certified Consignor”. (see Code list 1 and Code list 2 in Annex II to Regulation (EU) No 612/2013, if applicable)	an..16
	b	EORI Number		— ‘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(1) of Council Directive (EU) 2020/262	Provide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(1) of Council 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	a2
15.5	15.5	ANALYSIS	C	At least one of the or fields must be present
	a	Date of Analysis	R				date
	b	Global Explanation	R				an..350
	c	Global Explanation_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	a2
15.6	15.6	ANALYSIS Body	C	At least one of the or fields must be present			999x
	a	Body Record Unique Reference	R		The value of the Field must be greater than zero. The must be unique within the message and must refer to a of the e-AD/e-SAD Body of the associated e-AD/e-SAD for which shortages or excesses have been declared.	The value of the Field must be greater than zero. The must be unique within the message and must refer to a of the e-AD/e-SAD Body of the associated e-AD/e-SAD for which shortages or excesses have been declared.	n..3
	b	Excise Product Code	R		(see Code list 10 in Annex II to Delegated Regulation (EU) 2022/1636)	(see Code list 10 in Annex II to Delegated Regulation (EU) 2022/1636)	an4
	c	Explanation	O				an..350
	d	Explanation_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	a2
	e	Actual Quantity	O		The value of the Field must be greater than zero.	The value of the Field must be greater than zero.	n..15,3
16	16	All reminder messages for Excise movement	O				99x
16.1	16.1	ATTRIBUTES	R
	a	Message Type	R		The possible values are: — 1 = Reminder message at expiry of time to change destination (or split) — 2 = Reminder message at expiry of time to send the report of receipt/export — 3 = Reminder message at expiry of time to give destination information (Article 22 of Directive (EU) 2020/262)	The possible values are: — 1 = Reminder message at expiry of time to change destination (or split) — 2 = Reminder message at expiry of time to send the report of receipt/export — 3 = Reminder message at expiry of time to give destination information (Article 22 of Directive (EU) 2020/262)	n1
	b	Date and Time of Issuance of Reminder	R				dateTime
	c	Limit date and Time	R				dateTime
	d	Reminder Information	O				an..350
	e	Reminder 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	a2
16.2	16.2	EXCISE MOVEMENT	R
	a	ARC	R		(see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636)	(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.	The value of the Field must be greater than zero.	n..2

Table 4

(referred to in Article 5)

Common Request

A	B	C	D	E	F	G
1	1	ATTRIBUTES	R
	a	Request Type	R		The possible values are: 1 = (reserved) 2 = Request for reference data 3 = (reserved) 4 = (reserved) 5 = Request for re-synchronisation of the register of economic operators 6 = Request for retrieval of a list of e-Ads/e-SADs 7 = Request for SEED statistics 8 = Request for retrieval of a list of e-Ads 9 = Request for retrieval of a list of e-SADs	n1
	b	Request Message Name	C	— ‘R’ if is ‘2’ — Does not apply otherwise (see Request Type in box 1a)	The possible values are: ‘C_COD_DAT’ = Common list of codes ‘C_PAR_DAT’ = Common system parameters ‘ALL’ = For complete structure	a..9
	c	Requesting Office	R		(see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636)	an8
2	2	E-AD/E-SAD LIST REQUEST	C	— ‘R’ if is ‘6’, ‘8’ or ‘9’ — Does not apply otherwise (see Request Type in box 1a)
	a	Member State Code	R		(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)	a2
2.1	2.1	RA_PRIMARY CRITERION	R			99x
	a	Primary Criterion Type Code	R		The possible values are: 1 = ARC 2 = Brand name of product 3 = Categories of excise products of the movement 4 = (reserved) 5 = (reserved) 6 = (reserved) 7 = (reserved) 8 = City of consignee 9 = City of consignor 10 = City of guarantor 11 = (reserved) 12 = City of place of delivery 13 = City of tax warehouse of dispatch 14 = City of transporter 15 = CN code of product 16 = Date of invoice 17 = Excise number of consignee 18 = Excise number of consignor 19 = Excise number of guarantor 20 = (reserved) 21 = (reserved) 22 = Excise number of the tax warehouse of destination 23 = Excise number of the tax warehouse of dispatch 24 = (reserved) 25 = Excise product code 26 = Journey time 27 = Member State of destination 28 = Member State of dispatch 29 = Name of consignee 30 = Name of consignor 31 = Name of guarantor 32 = (reserved) 33 = Name of place of delivery 34 = Name of tax warehouse of dispatch 35 = Name of transporter 36 = Number of invoice 37 = Postal code of consignee 38 = Postal code of consignor 39 = Postal code of guarantor 40 = (reserved) 41 = Postal code of place of delivery 42 = Postal code of tax warehouse of dispatch 43 = Postal code of transporter 44 = Quantity of goods (in an e-AD/e-SAD body) 45 = Local Reference Number, being a serial number, assigned by the consignor 46 = Type of transport 47 = (reserved) 48 = (reserved) 49 = VAT number of the consignee 50 = (reserved) 51 = VAT number of the transporter 52 = Change of destination (sequence number ≥ 2)	n..2
2.1.1	2.1.1	RA_PRIMARY VALUE	R			99x
	a	Value	R		If is ‘46’ (Type of transport), then an existing in the list of shall be used.	an..255
3	3	STATISTICS REQUEST	C	— ‘R’ if is ‘7’ — Does not apply otherwise (see Request Type in box 1a)
	a	Statistic Type	R		The possible values are: 1 = Active/Inactive and Deleted economic operators 2 = Pending expirations 3 = Economic operators by type and tax warehouses 4 = Excise activity 5 = Changes to excise authorisations	n1
3.1	3.1	LIST OF MEMBER STATES Code	R			99x
	a	Member State Code	R		(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)	a2
4	4	STATISTICS PERIOD	C	— ‘R’ if is ‘7’ — Does not apply otherwise (see Request Type in box 1a)
	a	Year	R		The value of the field must be greater than zero.	n4
	b	Semester	C	For 4 b, c, and d: The three following data fields are optional and exclusive: — — — i.e. If one of these data fields is given then the two other data fields do not apply	The possible values are: 1 = First semester 2 = Second semester	n1
	c	Quarter	C	For 4 b, c, and d: The three following data fields are optional and exclusive: — — — i.e. If one of these data fields is given then the two other data fields do not apply	The possible values are: 1 = First quarter 2 = Second quarter 3 = Third quarter 4 = Fourth quarter	n1
	d	Month	C	For 4 b, c, and d: The three following data fields are optional and exclusive: — — — i.e. If one of these data fields is given then the two other data fields do not apply	The possible values are: 1 = January 2 = February 3 = March 4 = April 5 = May 6 = June 7 = July 8 = August 9 = September 10 = October 11 = November 12 = December	n..2
5	5	REFERENCE SYNCHRONISATION	C	— ‘R’ if is ‘2’ or ‘5’ — Does not apply otherwise. (See Request Type box 1a)
	a	Period from date	R	—	This field must be prior or equal to field 5b. In case that an extraction is requested, the ‘Period from date’ and/or the ‘Period to date’ fields will be used to request occurrences valid in the specified period. On the contrary, in case a retrieval is requested, the ‘Period from date’ and/or the ‘Period to date’ fields will be used to request occurrences modified and published in the specified period. (See box 5c)	date
	b	Period to date	R	—	In case that an extraction is requested, the ‘Period from date’ and/or the ‘Period to date’ fields will be used to request occurrences valid in the specified period. On the contrary, in case a retrieval is requested, the ‘Period from date’ and/or the ‘Period to date’ fields will be used to request occurrences modified and published in the specified period. (See box 5c)	date
	c	Extraction	O	—	The value of this field shall be: — 0: for retrieval (or missing in order to enable backward compatibility); — 1: for extraction; — 2: for non-invalidated records.	n1
	d	Member State Code	O	—	(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)	a2
6	6	REFERENCE REQUEST	C	— ‘R’ if is ‘2’ — Does not apply otherwise (see Request Type in box 1a)
	a	Common Risk Assessment Criteria flag	O		The possible values are: 0 = No or False 1 = Yes or True	n1
6.1	6.1	LIST OF CODES Code	O			99x
	a	Requested List of Code	O		The possible values are: 1 = Units of measure 2 = Events types 3 = Evidence types 4 = (reserved) 5 = (reserved) 6 = Language codes 7 = National Administrations 8 = Country codes 9 = Packaging codes 10 = Reasons for unsatisfactory receipt or control report 11 = Reasons for interruption 12 = (reserved) 13 = Transport modes 14 = Transport units 15 = Wine-growing zones 16 = Wine operation codes 17 = Excise product categories 18 = Excise products 19 = CN codes 20 = Correspondences CN code – Excise product 21 = Cancellation reasons 22 = Alert or rejection of e-AD/e-SAD reasons 23 = Delay explanations 24 = (reserved) 25 = Event submitting persons 26 = Refusal reasons 27 = Reasons for delayed result 28 = Request actions 29 = Request reasons 30 = (reserved) 31 = (reserved) 32 = (reserved) 33 = (reserved) 34 = Administrative cooperation action not possible reasons 35 = (reserved) 36 = Type of document 37 = (reserved) 38 = (reserved) 39 = Manual Closure Request Reasons 40 = Manual Closure Rejection Reasons 41 = National Administration – Degree Plato	n..2

Table 5

(as referred to in Article 5(2))

List of e-AD/e-SAD as result of a general query

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