Commission Implementing Regulation (EU) 2018/504 of 7 March 2018 amending Implementing Regulation (EU) No 612/2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties

Commission Implementing Regulation (EU) 2018/504 of 7 March 2018 amending Implementing Regulation (EU) No 612/2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties 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 OJ L 121, 8.5.2012, p. 1. , and in particular Article 22 thereof, Whereas: (1) Annex I to Commission Implementing Regulation (EU) No 612/2013 Commission Implementing Regulation (EU) No 612/2013 of 25 June 2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties (OJ L 173, 26.6.2013, p. 9). lays down the structure and content of messages relating to the registration of economic operators and tax warehouses in the national registers and the Central Register. In order to improve the quality of data used in those messages Tables 1, 2 and 4 of Annex I to Implementing Regulation (EU) No 612/2013 should be amended. (2) In accordance with Article 22 of Council Directive 2008/118/EC Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12). in the case of movement of energy products under a duty suspension arrangement by sea or inland waterways, the competent authorities of the Member State of dispatch may authorise the consignor to omit the details of the consignee at the time of dispatch in the draft electronic administrative document referred to in Article 21(2) of that Directive. In accordance with Regulation (EU) No 612/2013 only an authorised warehouse keeper is allowed to omit the details of the consignee. Therefore it is also necessary to enable a registered consignor to leave empty the destination fields in the draft electronic administrative document when moving energy products under duty suspension arrangement by sea or inland waterways in order to align with Article 22 of Directive 2008/118/EC. (3) The explanation in column F of Table 1 of Annex I to Implementing Regulation (EU) No 612/2013 should provide a clearer identification of the Requesting Office data element in order to align with the definition in Annex II to Regulation (EC) No 684/2009. (4) Implementing Regulation (EU) No 612/2013 should therefore be amended accordingly. (5) In order to align the application date of this Regulation with the application date for a new version of the computerised system established by Decision No 1152/2003/EC of the European Parliament and of the Council Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products (OJ L 162, 1.7.2003, p. 5).

and to allow the Member States adequate time to prepare for the changes resulting from this Regulation, it should apply from 15 February 2018. (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 of Implementing Regulation (EU) No 612/2013 is amended as 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 15 February 2018. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 7 March 2018. For the Commission The President Jean-Claude Juncker

Annex

ANNEX Annex I to Implementing Regulation (EU) No 612/2013 is amended as follows: (1) Tables 1 and 2 are replaced by the following: Table 1 Common request (referred to in Article 4(5), Article 7(2) and Article 8(2)) ABCDEFG1ATTRIBUTESRaRequest TypeR The possible values are: 2Request for extraction of reference data3Request for retrieval of reference data4Request for extraction of economic operators5Request for retrieval of economic operators6Request for EOL7Request for retrieval of a list of e-ADs8Request for SEED statisticsn1bRequest Message NameC R if <Request Type> is 2 or 3 Does not apply otherwise (see Request Type in box 1a) The possible values are: C_COD_DATCommon list of codesC_PAR_DATCommon system parametersALLFor complete structurea..9cRequesting OfficeR(see Code list 5 in Annex II to Regulation (EC) No 684/2009)an8dRequest Correlation IdentifierC R if <Request Type> is 2, 3, 4, 5, 7, or 8 Does not apply otherwise (see Request Type in box 1a) The value of <Request Correlation Identifier> is unique per Member Statean..44eStart DateC For 1 e and f: R if <Request Type> is 3 or 5 Does not apply otherwise (see Request Type in box 1a) datefEnd DateCdategSingle DateC R if <Request Type> is 2 or 4 Does not apply otherwise (see Request Type in box 1a) date 2E-AD LIST REQUESTC R if <Request Type> is 7 Does not apply otherwise (see Request Type in box 1a) aMember State CodeR(see Code list 3 in Annex II to Regulation (EC) No 684/2009)a22.1RA_PRIMARY CRITERIONR99xaPrimary Criterion Type CodeR The possible values are: 1ARC2Brand name of product3Categories of excise products of the movement4(reserved)5(reserved)6(reserved)7(reserved)8City of consignee9City of consignor10City of guarantor11(reserved)12City of place of delivery13City of tax warehouse of dispatch14City of transporter15CN code of product16Date of invoice17Excise number of consignee18Excise number of consignor19Excise number of guarantor20(reserved)21(reserved)22Excise number of the tax warehouse of destination23Excise number of the tax warehouse of dispatch24(reserved)25Excise product code26Journey time27Member State of destination28Member State of dispatch29Name of consignee30Name of consignor31Name of guarantor32(reserved)33Name of place of delivery34Name of tax warehouse of dispatch35Name of transporter36Number of invoice37Postal code of consignee38Postal code of consignor39Postal code of guarantor40(reserved)41Postal code of place of delivery42Postal code of tax warehouse of dispatch43Postal code of transporter44Quantity of goods (in an e-AD body)45Local Reference Number, being a serial number, assigned by the consignor46Type of transport47(reserved)48(reserved)49VAT number of the consignee50(reserved)51VAT number of the transporter52Change of destination (sequence number ≥ 2)n..2

2.1.1RA_PRIMARY VALUEO99xaValueRan..2553STA_REQUESTC R if <Request Type> is 8 Does not apply otherwise (see Request Type in box 1a) aStatistic TypeR The possible values are: 1Active and inactive economic operators2Pending expirations3Economic operators by type and tax warehouses4Excise activity5Changes to excise authorisationsn13.1LIST OF MEMBER STATES CodeR99xaMember State CodeR(see Code list 3 in Annex II to Regulation (EC) No 684/2009)a24STA_PERIODC R if <Request Type> is 8 Does not apply otherwise (see Request Type in box 1a) aYearRn4bSemesterC For 4 b, c, and d: The three following data fields are optional and exclusive: <Semester> <Quarter> <Month> i.e. If one of these data fields is given then the two other data fields do not apply The possible values are: 1First semester2Second semestern1cQuarterC The possible values are: 1First quarter2Second quarter3Third quarter4Fourth quartern1 dMonthC The possible values are: 1January2February3March4April5May6June7July8August9September10October11November12Decembern..25REF_REQUESTC R if <Request Type> is 2 or 3 Does not apply otherwise (see Request Type in box 1a) aCommon Risk Assessment Criteria flagO The possible values are: 0No or False1Yes or Truen15.1LIST OF CODES CodeO99xaRequested List of CodeO The possible values are: 1Units of measure2Events types3Evidence types4(reserved)5(reserved)6Language codes7Member states8Country codes9Packaging codes10Reasons for unsatisfactory receipt or control report11Reasons for interruption12(reserved)13Transport modes14Transport units15Wine-growing zones16Wine operation codes17Excise product categories18Excise products19CN codes20Correspondences CN code Excise product21Cancellation reasons22Alert or rejection of e-AD reasons23Delay explanations24(reserved)25Event submitting persons26Refusal reasons27Reasons for delayed result28Administrative cooperation actions29Administrative cooperation request reasons30(reserved)31(reserved)32(reserved)33(reserved)34Administrative cooperation action not possible reasons35Common request rejection reasons36(reserved)37Movement verification request reasons38Movement verification actionsn..2 Table 2 Operations on the register of economic operators (referred to in Article 3(3), Article 4(2) and (3) and Article 6(3)) ABCDEFG1ATTRIBUTESRaMessage TypeR The possible values are: 1Update of economic operators (Notification of changes to CD/RD)2Dissemination of updates of economic operators3Retrieval of economic operators4Extraction of economic operatorsn1bRequest Correlation IdentifierC R if <Message Type> is 3 or 4 Does not apply otherwise (see Message Type in box 1a) The value of <Request Correlation Identifier> is unique per Member Statean..442TRADER AUTHORISATIONO999999xaTrader Excise NumberR (See Code list 1 in Annex II) The <Trader Excise Number> must be unique in the list of <TRADER AUTHORISATION>. an13bVAT NumberOan..14cAuthorisation Start DateRdatedAuthorisation End DateOdateeOperator Type CodeR The possible values are: 1Authorised warehouse keeper2Registered consignee3Registered consignor

The value of the <Operator Type Code> data item cannot be changed after the creation of the TRADER AUTHORISATION n1fExcise Office Reference NumberR(see Code list 5 in Annex II to Regulation (EC) No 684/2009)an8 2.1ACTIONRaOperationR The possible values are: CCreateUUpdateIInvalidatea1bActivation DateC R if <Operation> is C or U O otherwise (see Operation in box 2.1a) If <Activation Date> is not entered the Activation Date of the Invalidate operation is considered to be the date that the Invalidate operation is incorporated into the central register.datecResponsible Data ManagerOan..352.2NAME AND ADDRESSR99xaNameRan..182bNAD_LNGR(see Code list 1 in Annex II to Regulation (EC) No 684/2009)a22.2.1ADDRESSRaStreet NameRan..65bStreet NumberOan..11cPostcodeRan..10dCityRan..50eMember State CodeR(see Code list 3 in Annex II to Regulation (EC) No 684/2009)a22.3OPERATOR ROLE CodeO9xaOperator Role CodeR The possible values are: 1Allowed to practise direct delivery2Allowed to leave empty the destination fields according to Article 22 of Directive 2008/118/EC. The couplings <Operator Type / Operator Role Code> are as follows: OP/OR TYPE / OP/OR ROLEAUTH. WH KEEPERREG. CON/EEREG. CON/ORAllowed to practise direct deliveryXXAllowed to leave empty the destination fields according to Article 22 of Directive 2008/118/ECXXn1 2.4EXCISE PRODUCTS CATEGORY CodeCAt least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present999xaExcise Products Category CodeR (see Code list 3 in Annex II) The <Excise Products Category Code> must be unique in the list of <EXCISE PRODUCTS CATEGORY Code> inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE> a12.5EXCISE PRODUCT CodeCAt least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present999xaExcise Product CodeR (see Code list 11 in Annex II to Regulation (EC) No 684/2009) The <Excise Products Category Code> of the <Excise Product Code> must not exist inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE> The <Excise Product Code> must be unique in the list of <EXCISE PRODUCT Code> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION> an..4 2.6(USING) TAX WAREHOUSEC R if <Operator Type Code> is Authorised warehouse keeper Does not apply otherwise (see Operator Type Code in box 2e) 99xaTax Warehouse ReferenceR (see Code list 1in Annex II) The Tax Warehouse Reference shall be one of the <TAX WAREHOUSE. Tax Warehouse Reference> such that there exists at least one Active version having its Validity Interval intersecting the Validity Interval of the <TRADER AUTHORISATION>, after the Activation Date of the latter, by at least one day The <Tax Warehouse Reference> must be unique in the list of <TAX WAREHOUSE>. an133TAX WAREHOUSEO999999xaTax Warehouse ReferenceR (see Code list 1 in Annex II) The <Tax Warehouse Reference> must be unique in the list of <TAX WAREHOUSE>. The Tax Warehouse Reference shall be the same as one of the <(USING) TAX WAREHOUSE. Tax Warehouse Reference> within one or more <TRADER AUTHORISATION> data groups of Authorised Warehouse Keeper type satisfying also Rule204

an13bValidity Begin DateRdatecValidity End DateOdatedExcise Office Reference NumberR(see Code list 5 in Annex II to Regulation (EC) No 684/2009)an8 3.1ACTIONRaOperationR The possible values are: CCreateUUpdateIInvalidatea1bActivation DateC R if <Operation> is C or U O otherwise (see Operation in box 3.1a) If <Activation Date> is not entered the Activation Date of the Invalidate operation is considered to be the date that the Invalidate operation is incorporated into the central register.datecResponsible Data ManagerOan..353.2NAME AND ADDRESSR99xaNameRan..182bNAD_LNGR(see Code list 1 in Annex II to Regulation (EC) No 684/2009)a23.2.1ADDRESSRaStreet NameRan..65bStreet NumberOan..11cPostcodeRan..10dCityRan..50eMember State CodeR(see Code list 3 in Annex II to Regulation (EC) No 684/2009)a23.4EXCISE PRODUCTS CATEGORY CodeCAt least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present999xaExcise Products Category CodeR (see Code list 3 in Annex II) The <Excise Products Category Code> must be unique in the list of <EXCISE PRODUCTS CATEGORY Code> inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE> an1 3.5EXCISE PRODUCT CodeCAt least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present999xaExcise Product CodeR (see Code list 11 in Annex II to Regulation (EC) No 684/2009) The <Excise Products Category Code> of the <Excise Product Code> must not exist inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE> The <Excise Product Code> must be unique in the list of <EXCISE PRODUCT Code> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION> an..44TEMPORARY AUTHORISATIONO999999xaTemporary Authorisation ReferenceR(see Code list 2 in Annex II)an13bOffice Reference Number of IssuanceR(see Code list 5 in Annex II to Regulation (EC) No 684/2009)an8cDate of ExpiryRdatedRe-usable Temporary Authorisation flagR The possible values are: 0No or False1Yes or Truen1eVAT NumberOan..14fAuthorisation Start DateRdategSmall Wine Producer flagO The possible values are: 0No or False1Yes or Truen1 4.1ACTIONRaOperationR The possible values are: CCreateUUpdateIInvalidatea1bActivation DateC R if <Operation> is C or U O otherwise (see Operation in box 4.1a) If <Activation Date> is not entered the Activation Date of the Invalidate operation is considered to be the date that the Invalidate operation is incorporated into the central register.datecResponsible Data ManagerOan..354.2TRADER ConsignorRaTrader Excise NumberC R if <Temporary Authorisation – Small Wine Producer flag> is not present or is False O otherwise For TRADER Consignor An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION> The <Operator Type Code> of the referred <TRADER> must be: Authorised warehouse keeper; OR Registered consignor an13bTrader NameRan..182cStreet NameRan..65dStreet NumberOan..11ePostcodeRan..10fCityRan..50gNAD_LNGR(see Code list 1 in Annex II to Regulation (EC) No 684/2009)a2

4.3TEMPORARY AUTHORISATION DETAILSR999xaExcise Product CodeR (see Code list 11 in Annex II to Regulation (EC) No 684/2009) The <Excise Product Code> must be unique in the list of <EXCISE PRODUCT Code> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION> If <Temporary Authorisation – Small Wine Producer> is present and is True THEN the <Excise Product Code> must be either: W200; OR W300 an..4bQuantityRn..15,34.4NAME AND ADDRESSR99xaNameRan..182bNAD_LNGR(see Annex II, Code list 1 of Regulation (EC) No 684/2009)a24.4.1ADDRESSRaStreet NameRan..65bStreet NumberOan..11cPostcodeRan..10dCityRan..50eMember State CodeR(see Code list 3 in Annex II to Regulation (EC) No 684/2009)a2 (2) Table 4 is replaced by the following: Table 4 SEED statistics (referred to in Article 7(2)) ABCDEFG1ATTRIBUTESRaRequest Correlation IdentifierRThe value of <Request Correlation Identifier> is unique per Member State.an..442STA_PERIODRaYearRn4bSemesterC For 2 b, c, and d: The three following data fields are optional and exclusive: <Semester> <Quarter> <Month> i.e. If one of these data fields is given then the two other data fields do not apply The possible values are: 1First semester2Second semestern1cQuarterC The possible values are: 1First quarter2Second quarter3Third quarter4Fourth quartern1dMonthC The possible values are: 1January2February3March4April5May6June7July8August9September10October11November12Decembern..2 3STA_PER_MSO99xaMember State CodeR(see Code list 3 in Annex II to Regulation (EC) No 684/2009)a2bNumber of Active Economic OperatorsOn..15cNumber of Inactive Economic OperatorsOn..15dNumber of Pending ExpirationsOn..15eNumber of Tax WarehousesOn..15fNumber of Excise Authorisation ChangesOn..153.1OPERATOR_TYPEO9xaOperator Type CodeR The possible values are: 1Authorised warehouse keeper2Registered consignee3Registered consignorn1bNumber of Economic OperatorsRn..153.2EXCISE_PRODUCT_ CATEGORY_ACTIVITYO9xaExcise Products Category CodeR(see Code list 3 in Annex II)a1bNumber of Economic OperatorsRn..153.3EXCISE_PRODUCT_ ACTIVITYO9999xaExcise Product CodeR(see Code list 11 in Annex II to Regulation (EC) No 684/2009)an..4 bNumber of Economic OperatorsRn..154STA_ALL_MSOaTotal Number of Active Economic OperatorsOn..15bTotal Number of Inactive Economic OperatorsOn..15cTotal Number of Pending ExpirationsOn..15dTotal Number of Tax WarehousesOn..15eTotal Number of Excise Authorisation ChangesOn..154.1OPERATOR_TYPE_ALL_MSO9xaOperator Type CodeR The possible values are: 1Authorised warehouse keeper2Registered consignee3Registered consignorn1bTotal Number of Economic OperatorsRn..154.2EXCISE_PRODUCT_ CATEGORY_ACTIVITY_ ALL_MSO9xaExcise Products Category CodeR(see Code list 3 in Annex II)a1bTotal Number of Economic OperatorsRn..15 4.3EXCISE_PRODUCT_ ACTIVITY_ALL_MSO9999xaExcise Product CodeR(see Code list 11 in Annex II to Regulation (EC) No 684/2009)an..4bTotal Number of Economic OperatorsRn..15