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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

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	Reference Number of Excise Office	R			an8
	d	Member State of Event	R		(see Code list 3 in Annex II to Commission Delegated Regulation (EU) 2022/1636)	a2
3	3	EXCISE MOVEMENT	C	One of the or data groups 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 data groups 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
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) 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
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 Data group 4 and box 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 Data group 4 and box 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 Data group 4 and box 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 Data group 4 and box 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 Data group 4 box 4.3 g)		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	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 5f)		an..350
	h	Submitting Person Complement_LNG	C	— ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise	Provide the language code presented in Annex II to 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
6	6	EVIDENCE OF EVENT	O			9x
	a	Issuing Authority	O			an..35
	b	Issuing Authority_LNG	C	— ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise	Provide the language code presented in Annex II to 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 6c)		an..350
	e	Evidence Type Complement_LNG	C	— ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise	Provide the language code presented in Annex II to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field.	a2
	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
7	7	TRADER New Transport Arranger	C	— Does not apply if is ‘1’, ‘2’, or is not used — ‘R’ otherwise (see Changed Transport Arrangement in box 5i)
	a	VAT Number	O			an..14
	b	Trader Name	R			an..182
	c	Street Name	R			an..65
	d	Street Number	O			an..11
	e	Postcode	R			an..10
	f	City	R			an..50
	g	NAD_LNG	R		Provide the language code presented in Annex II to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field.	a2
8	8	TRADER New Transporter	O
	a	VAT Number	O			an..14
	b	Trader Name	R			an..182
	c	Street Name	R			an..65
	d	Street Number	O			an..11
	e	Postcode	R			an..10
	f	City	R			an..50
	g	NAD_LNG	R		Provide the language code presented in Annex II to Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field.	a2
9	9	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 9a)		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
10	10	EVENT REPORT Body	C	— ‘O’ if is used, or is used, or is used — ‘R’ otherwise (see TRADER New Transport Arranger in Data group 7, TRADER New Transport in Data group 8, and TRANSPORT DETAILS in data group 9)		99x
	a	Event Type Code	R		(see Code list 14 in Annex II)	n..2
	b	Associated Information	C	— ‘R’ if is ‘0’ — ‘O’ otherwise (see Event Type Code in box 10a)		an..350
	c	Associated Information_LNG	C	— ‘R’ if the corresponding text field(s) is(are) used — Does not apply otherwise	Provide the language code presented in Annex II to 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 10h and 10i: — ‘R’ if or or	The possible values are: S = Shortage E = Excess	a1
	i	Observed Shortage or Excess	C	For 10h and 10i: — ‘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 II 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	G
1	1	ATTRIBUTES	R
	a	Date and Time of Validation of Alert or Rejection	C	— R if the message 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 II to Delegated Regulation (EU) 2022/1636)	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		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) 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:	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	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
	h	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(1) of 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 Directive (EU) 2020/262.	an..17
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)	an8
5	5	ALERT OR REJECTION	R
	a	Date of Alert or rejection	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).	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)	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.	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 Request Reason Code Complement	C	— ‘R’ if is ‘Other’ — ‘O’ otherwise		an..999
	e	Manual Closure Request Reason Code 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		For excise goods under duty suspension: The date at which the movement ends in accordance with Article 19(2) of Council Directive (EU) 2020/262. For duty paid excise goods: The date at which the movement ends in accordance with Article 33(4) 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 Request Reason Code Complement	C	— ‘R’ if is ‘Other’ — ‘O’ otherwise		an..999
	i	Manual Closure Request Reason Code 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	D	— ‘O’ if is ‘Receipt partially refused’ — Does not apply otherwise	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

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ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj

ISSN 1977-0677 (electronic edition)

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