Commission implementing Regulation (EU) 2019/2223 of 13 December 2019 amending Implementing Regulation (EU) 2016/323 as regards the data required for mutual administrative assistance documents used for the purpose of the exchange of information regarding excise goods under suspension of excise duty

Commission Implementing Regulation (EU) 2019/2223 of 13 December 2019 amending Implementing Regulation (EU) 2016/323 as regards the data required for mutual administrative assistance documents used for the purpose of the exchange of information regarding excise goods under suspension of excise duty 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 9(2), Article 15(5) and Article 16(3) thereof, Whereas: (1) Commission Implementing Regulation (EU) 2016/323 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). lays down the structure and content of mutual administrative assistance documents used for the exchange of information regarding excise goods under suspension of excise duty, as well as the codes required for the completion of certain data items in those documents. (2) Taking into account changes in the data requirements of 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 in order to ensure consistency, certain changes have to be made in the structure of messages and lists of codes used in mutual assistance documents. (3) The explanation in column F in Table 4 of Annex I to Implementing Regulation (EU) 2016/323 should be updated to provide a clear identification of the Value data element when the Primary Criterion type code is set to the value 46 = Type of Transport. (4) The optionality of data group Trader — Consignee in Table 5 and 14 of Annex I to Implementing Regulation (EU) 2016/323 should be updated so that relevant messages can be sent as a response to the query for an electronic administrative document with unknown destination or submission for export with local clearance. (5) In order to ensure the correct application of legislation on excise duties, the computerised system should provide a standard structure for mutual administrative assistance documents to support exchange of information where there is a need to manually close a movement of excise goods under suspension. In particular, the computerised system should provide a standard structure for a request for the manual closure of a movement of excise goods under suspension arrangement sent to the Member State of dispatch. (6) In order to prevent fraud or loss of excise duty the Member State of dispatch should always notify the competent authority of the Member State of destination or the Member State of export of the manual closure. The computerised system should provide a standard structure for such replies.

(7) The values of several data items in Tables 4, 5, 7, 10, 11, 12 and 14 of Annex I to Implementing Regulation (EU) 2016/323 should be updated in order to improve the quality of information provided by economic operators. These further technical corrections should bring clarity and precision of applicable provisions. (8) For the purpose of manual closure, in order to ensure that the required information communicated to the involved competent authorities of the Member States is accurate and appropriate, the necessary code lists of manual closure request reasons and manual closure rejection reasons are created in Annex II to Implementing Regulation (EU) 2016/323. (9) Implementing Regulation (EU) 2016/323 should therefore be amended accordingly. (10) 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, this Regulation should apply from 13 February 2020. (11) 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

Implementing Regulation (EU) 2016/323 is amended as follows: (1) the following Section IIA is inserted: SECTION IIA Requests for manual closure

Article 6a

Request for manual closure For the purpose of Article 8(1) of Regulation (EU) No 389/2012, when the movement of excise goods under duty suspension arrangement cannot be closed under Article 24 or 25 of Directive 2008/118/EC, the requesting authority may request the competent authority in the Member State of dispatch to close a movement of excise goods under excise duty suspension manually. Such a request shall be made by sending a Manual Closure Request document set out in Table 15 of Annex I.; (2) the following Article 14a is inserted:

Article 14a

Mandatory exchange of information — manual closure For the purpose of Article 15(1)(c) of Regulation (EU) No 389/2012, where a competent authority of the Member State of dispatch has received evidence of the completion of a movement of excise goods under duty suspension arrangement and the movement cannot be closed under Article 24 or Article 25 of Directive 2008/118/EC, it shall decide whether to close the movement of excise goods manually. The competent authority of the Member State of dispatch shall notify the competent authorities of the Member State of destination or of the Member State of export of its decision. The notification of a decision to manually close a movement shall be made by means of a Manual Closure Response document, set out in Table 16 of Annex I to this Regulation.; (3) Annex I is amended in accordance with Annex I to this Regulation; (4) Annex II is amended in accordance with Annex II 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 13 February 2020. Done at Brussels, 13 December 2019.

For the Commission The President Ursula von der Leyen

Annex

ANNEX I In Annex I to Regulation (EC) 2016/323, Tables 4, 5, 7, 10, 11, 12 and 14 are replaced by the following and new Tables 15 and 16 are inserted: Table 4 (as referred to in Article 5(1)) Common Request ABCDEFG1ATTRIBUTESRaRequest TypeR The possible values are: 1(reserved)2Request for reference data3(reserved)4(reserved)5Request for re-synchronisation of the register of economic operators6Request for retrieval of a list of e-ADs7Request for SEED statisticsn1bRequest Message NameC R if <Request Type> is 2 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, 5, 6, or 7 Does not apply otherwise (see Request Type in box 1a) The value of <Request Correlation Identifier> is unique per Member State.an..44eStart DateC For 1 e and f: R if <Request Type> is 2 or 5 Does not apply otherwise (see Request Type in box 1a) datefEnd DateCdate gSingle DateC R if <Request Type> is 2 or 5 Does not apply otherwise (see Request Type in box 1a) date2E-AD LIST REQUESTC R if <Request Type> is 6 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 VALUEO99xaValueRIf <Primary Criterion Type Code> is 46 (Type of transport), then an existing <Transport Mode Code> in the list of <TRANSPORT MODES> shall be used.an..2553STA_REQUESTC R if <Request Type> is 7

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 7 Does not apply otherwise (see Request Type in box 1a) aYearRThe value of the data element must be greater than zero.n4bSemesterC 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 Does not apply otherwise (see Request Type in box 1a) aCommon Risk Assessment Criteria flagO The possible values are: 0No or False1Yes or Truen1 5.1LIST 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 result28Request actions29Request reasons30(reserved)31(reserved)32(reserved)33(reserved)34Administrative cooperation action not possible reasons35(reserved)36Type of document37(reserved)38(reserved)39Manual Closure Request Reasons40=Manual Closure Rejection Reasonsn..2 Table 5 (as referred to in Article 5(2)) List of e-AD as result of a general query ABCDEFG1ATTRIBUTESRaRequesting OfficeR(see Code list 5 in Annex II to Regulation (EC) No 684/2009)an8bRequest Correlation IdentifierRThe value of <Request Correlation Identifier> is unique per Member State.an..44 2E-AD LIST ITEMO99xaDispatch DateRdate2.1EXCISE MOVEMENTRaARCR(see Code list 2 in Annex II to Regulation (EC) No 684/2009)an21bDate and Time of Validation of e-ADRdateTimecSequence NumberRThe value of the data element must be greater than zero.n..22.2TRADER ConsignorRaTrader Excise NumberR 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 (see Code list 1 in Annex II to Regulation (EU) No 612/2013) an13bTrader NameRan..1822.3TRADER Place of DispatchC IF <E-AD.Origin Type Code> is Origin — Tax warehouse

THEN <TRADER Place of Dispatch> is R <OFFICE of Dispatch — Import> does not apply ELSE <TRADER Place of Dispatch> does not apply <OFFICE of Dispatch — Import> is R aTax Warehouse ReferenceR For TRADER Place of dispatch An existing identifier <Tax Warehouse Reference> (Excise Number in SEED). (see Code list 1 in Annex II to Regulation (EU) No 612/2013) an13bTrader NameOan..182 2.4OFFICE of Dispatch — ImportC IF <E-AD.Origin Type Code> is Origin — Tax warehouse THEN <TRADER Place of Dispatch> is R <OFFICE of Dispatch — Import> does not apply ELSE <TRADER Place of Dispatch> does not apply <OFFICE of Dispatch — Import> is R aOffice Reference NumberR(see Code list 5 in Annex II to Regulation (EC) No 684/2009)an82.5TRADER ConsigneeCR, except for message type 2 — Submission for export with local clearance or for Destination Type Code 8aTrader IdentificationC IF <Destination Type Code> is in: Destination — Tax warehouse Destination — Registered consignee Destination — Temporary registered consignee Destination — Direct delivery THEN <TRADER Consignee.Trader Identification> is R ELSE IF <Destination Type Code> is: Destination — Export THEN <TRADER Consignee.Trader Identification> is O ELSE <TRADER Consignee.Trader Identification> does not apply The possible values of <Trader Identification> are described in the following table:an..16Destination Type CodeTRADER CONSIGNEE. Trader IdentificationTRADER Place of Delivery. Trader Identification 1 - Destination — Tax warehouse Excise number (1)Tax Warehouse Reference (Excise Number) (2) 2 - Destination — Registered consignee Excise number (3)Any identification (4) 3 - Destination — Temporary registered consignee Temporary authorisation reference (5)Any identification (6) 4 - Destination — Direct delivery Excise number (7)(Does not apply) 5 - Destination — Exempted consignee (Does not apply)Any identification (8) 6 - Destination — Export VAT number (optional)(The data group <TRADER Place of Delivery> does not exist) 8 - Unknown destination (Does not apply)(Does not apply) (1) The operator type of the consignee is Authorised warehouse keeper. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>. (2) An existing identifier <Tax Warehouse Reference> in the set of <TAX WAREHOUSE>. (3) The operator type of the consignee is Registered consignee. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>. (4) For the place of delivery, Any identification means: a VAT number or any other identifier; it is optional. (5) An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>. (6) For the place of delivery, Any identification means: a VAT number or any other identifier; it is optional. (7) The operator type of the consignee is either Authorised warehouse keeper or Registered consignee. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>. (8) For the place of delivery, Any identification means: a VAT number or any other identifier; it is optional.

(see Code list 1 and Code list 2 in Annex II to Regulation (EU) No 612/2013, if applicable) bEORI NumberC O if <Destination Type Code> 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(5) of Directive 2008/118/EC.an..17cTrader NameRan..1822.6TRADER Place of DeliveryC The optionality of data groups <TRADER Place of Delivery> and <OFFICE Place of Delivery — Customs> are described below, according to the <Destination Type Code>: R for Destination Type Code 1 and 4 O for Destination Type Code 2, 3 and 5 does not apply otherwise. ——aTrader IdentificationC IF <Destination Type Code> is Destination — Tax warehouse THEN <TRADER Place of Delivery. Trader Identification> is R ELSE IF <Destination Type Code> is Destination — Direct delivery THEN <TRADER Place of Delivery. Trader Identification> does not apply ELSE <TRADER Place of Delivery. Trader Identification> is O The possible values of <Trader Identification> are described in the following table:an..16Destination Type CodeTRADER CONSIGNEE. Trader IdentificationTRADER Place of Delivery. Trader Identification 1 - Destination — Tax warehouse Excise number (1)Tax Warehouse Reference (Excise Number) (2) 2 - Destination — Registered consignee Excise number (3)Any identification (4) 3 - Destination — Temporary registered consignee Temporary authorisation reference (5)Any identification (6) 4 - Destination — Direct delivery Excise number (7)(Does not apply) 5 - Destination — Exempted consignee (Does not apply)Any identification (8) 6 - Destination — Export VAT number (optional)(The data group <TRADER Place of Delivery> does not exist) 8 - Unknown destination (Does not apply)(Does not apply) (1) The operator type of the consignee is Authorised warehouse keeper. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>. (2) An existing identifier <Tax Warehouse Reference> in the set of <TAX WAREHOUSE>. (3) The operator type of the consignee is Registered consignee. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>. (4) For the place of delivery, Any identification means: a VAT number or any other identifier; it is optional. (5) An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>. (6) For the place of delivery, Any identification means: a VAT number or any other identifier; it is optional. (7) The operator type of the consignee is either Authorised warehouse keeper or Registered consignee. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>. (8) For the place of delivery, Any identification means: a VAT number or any other identifier; it is optional. (see Code list 1 in Annex II to Regulation (EU) No 612/2013, if applicable) bTrader NameC IF <Destination Type Code> is Destination — Direct delivery THEN <Trader Name> is O ELSE <Trader Name> is R an..1822.7OFFICE Place of Delivery — CustomsCThe optionality of the data groups <TRADER Place of Delivery> and <OFFICE Place of Delivery — Customs> are described in the table below, according to the <Destination Type Code>:Destination Type Code<TRADER Place of Delivery><OFFICE Place of Delivery — Customs>

1 - Destination — Tax warehouse RDoes not apply 2 - Destination — Registered consignee ODoes not apply 3 - Destination — Temporary registered consignee ODoes not apply 4 - Destination — Direct delivery RDoes not apply 5 - Destination — Exempted consignee ODoes not apply 6 - Destination — Export Does not applyR 8 - Unknown destination (consignee unknown) Does not applyDoes not apply aOffice Reference NumberR(see Code list 5 in Annex II to Regulation (EC) No 684/2009)an82.8EXCISE PRODUCTS CATEGORY CodeR9xaExcise Product Category CodeR(see Code list 3 in Annex II to Regulation (EU) No 612/2013)a12.9TRADER Transport ArrangerC IF <E-AD Header.Transport Arrangement>(IE801) (or <E-AD Header.Transport Arrangement>(IE815)) is Consignor or consignee THEN <TRADER Transport Arranger> does not apply ELSE <TRADER Transport Arranger> is R aVAT NumberOan..14bTrader NameRan..1822.10TRADER First TransporterOaVAT NumberOan..14bTrader NameRan..182 Table 7 (as referred to in Article 6(1)) Administrative Cooperation Common Request ABCDEFG1ATTRIBUTESRaRequest TypeR The possible values are: 1Administrative cooperation2Request for historyn1bDeadline for ResultsRdate 2FOLLOW UPRaFollow-Up Correlation IDR(see Code list 1 in Annex II)an28bDate of IssuanceRdatecSender Member State CodeRA Member State identified by a Member State Code in Code list 3 of Annex II to Regulation (EC) No 684/2009.a2dSender Office Reference NumberO(see Code list 5 in Annex II to Regulation (EC) No 684/2009)an8eSender OfficerOan..35fAddressee Member State CodeRA Member State identified by a Member State Code in Code list 3 of Annex II to Regulation (EC) No 684/2009.a2gAddressee Office Reference NumberO(see Code list 5 in Annex II to Regulation (EC) No 684/2009)an8hAddressee OfficerOan..35iNational Case Reference IdentifierOan..993ACO_REQUESTC R if <Request Type> is 1 Does not apply otherwise (see Request Type in box 1a) aAdministrative Cooperation Request InformationRan..999bAdministrative Cooperation Request Information_LNGRProvide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2cFlagO The possible values are: 0No or False1Yes or Truen13.1REQUEST REASON CodeR99xaAdministrative Cooperation Request Reason CodeR(see Code list 8 in Annex II)n..2 bACO_Complementary InformationC R if <Administrative Cooperation Request Reason Code> is Other O otherwise —an..999cACO_Complementary Information_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a23.1.1RISK ASSESSMENT REFERENCEO99xaOther Risk ProfileOan..999bOther Risk Profile_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a23.2ARC ListO99xaARCR(see Code list 2 in Annex II to Regulation (EC) No 684/2009)an21bSequence NumberOThe value of the Data Item must be greater than zero.n..23.3TRADER PersonO99xaTrader Excise NumberC

For 3.3 a, b, and c: at least one of the following attributes must be present: <Trader Excise Number> <VAT Number> <Trader Name> An existing identifier (Excise Number) <Trader Excise Number> in the set of <TRADER AUTHORISATION> or <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>. (see Code list 1 and Code list 2 in Annex II to Regulation (EU) No 612/2013) an13bVAT NumberCan..14cTrader NameCan..182dMember State CodeC R if <Trader Name> is given and <Trader Excise Number> is not given and <VAT Number> is not given Does not apply otherwise (see Trader Excise Number in box 3.3a, VAT Number in box 3.3b, Trader Name in box 3.3c) A Member State identified by a Member State Code in Code list 3 of Annex II to Regulation (EC) No 684/2009.a2eStreet NameOan..65fStreet NumberOan..11gPostcodeOan..10 hCityOan..50iNAD_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2jPhone NumberOan..35kFax NumberOan..35lEmail AddressOan..703.4SUPPORTING DOCUMENTSO9xaShort Description of Supporting DocumentC R if <Supporting Document Type> is Other Doesn’t apply otherwise (see Reference of Supporting Document in box 3.4c and Image of Document in box 3.4e) an..999bShort Description of Supporting Document_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2cReference of Supporting DocumentC At least one, among these three fields, must be present: <Supporting Document Type> <Reference of Supporting Document> <Image of Document> (see Short Description of Supporting Document in box 3.4a and Image of Document in box 3.4e) an..999dReference of Supporting Document_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2eImage of DocumentC At least one, among these three fields, must be present: <Supporting Document Type> <Reference of Supporting Document> <Image of Document> (see Short Description of Supporting Document in box 3.4a and Reference of Supporting Document in box 3.4c) fSupporting Document TypeC At least one, among these three fields, must be present: <Supporting Document Type> <Reference of Supporting Document> <Image of Document> See Reference of Supporting Document in box 3.4c and Image of Document in box 3.4e (see code list 15 in Annex II)n..43.5ACTIONS RequestedO99xaAdministrative Cooperation Action CodeR(see Code list 9 in Annex II)n..2bACO Action ComplementC R if <Administrative Cooperation Action Code> is Other O otherwise (see Administrative Cooperation Action Code in box 3.5a) an..999cACO Action Complement_LNGC R if the corresponding text field(s) is(are) used

Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a24HISTORY REQUESTC R if <Request Type> is 2 Does not apply otherwise (see Request Type in box 1a) aARCR(see Code list 2 in Annex II to Regulation (EC) No 684/2009)an21bHistory Request Scope TypeR The possible values are: 1Applicable data at a given date set by the <Scope Date>2History of data since a given date set by the <Scope Date>3Complete history of data (see Scope Date in box 4c) n1cScope DateC Does not apply if <History Request Scope Type> is 3 R otherwise (see History Request Scope Type in box 4b) datedHistory Request ReasonRan..999 eHistory Request Reason_LNGRProvide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a25CONTACTOaOffice Reference NumberR(see Code list 5 in Annex II to Regulation (EC) No 684/2009)an8bSubmitting Excise OfficerOan..35cTel. NumberOan..35dFax NumberOan..35eEmail AddressOan..70 Table 10 (as referred to in Article 6(3), Article 9(1) and Articles 10 and 16) Administrative Cooperation Results ABCDEFG1FOLLOW UPRaFollow Up Correlation IDR(see Code list 1 in Annex II)an28bDate of IssuanceRdatecSender Member State CodeRA Member State identified by a Member State Code in Code list 3 of Annex II to Regulation (EC) No 684/2009.a2dSender Office Reference NumberO(see Code list 5 in Annex II to Regulation (EC) No 684/2009)an8eSender OfficerOan..35fAddressee Member State CodeRA Member State identified by a Member State Code in Code list 3 of Annex II to Regulation (EC) No 684/2009.a2gAddressee Office Reference NumberO(see Code list 5 in Annex II to Regulation (EC) No 684/2009)an8hAddressee OfficerOan..35 iNational Case Reference IdentifierC O If <Follow Up Correlation ID> does not match with <Follow Up Correlation ID> in a request message R If <Follow Up Correlation ID> matches with <Follow Up Correlation ID> in a request message AND <National Case Reference Identifier> is present in the request message Otherwise it does not apply. IF <Follow Up Correlation ID> matches with <Follow Up Correlation ID> in a request message AND <National Case Reference Identifier> is present in the request message THEN <National Case Reference Identifier> must be equal to the value of <National Case Reference Identifier> in the request message. an..992CONTACTOaOffice Reference NumberR(see Code list 5 in Annex II to Regulation (EC) No 684/2009)an8bSubmitting Excise OfficerOan..35cTel. NumberOan..35dFax NumberOan..35eEmail AddressOan..703ACO_ACTION RESULTO99xaARCO(see Code list 2 in Annex II to Regulation (EC) No 684/2009)an21bSequence NumberC O if <ARC> is present Does not apply otherwise (see ARC in box 3a) The value of the Data Item must be greater than zero.n..2cAdministrative Cooperation Action CodeR(see Code list 9 in Annex II)n..2dACO Action ComplementC R if <Administrative Cooperation Action Code> is Other

O otherwise (see Administrative Cooperation Action Code in box 3c) an..999eACO Action Complement_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2fACO Action Not Possible Reason CodeO(see Code list 11 in Annex II)n..2 gACO Action Not Possible Reason ComplementC R if <ACO Action Not Possible Reason Code> is Other O otherwise (see ACO Action Not Possible Reason Code in box 3f) an..999hACO Action Not Possible Reason Complement_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2iFinding at DestinationO The possible values are: 0Other finding1(reserved)2Consignment in order3Consignment has not reached destination4Consignment arrived late5Shortage detected6Excise products not in order7Consignment not entered in stock records8Trader could not be contacted9Missing trader10Excess detected11Wrong EPC12Wrong destination type code13Differences confirmed14Manual closing recommended15Interruption recommended16Irregularities Foundn..2jOther Finding TypeC R if <Finding at Destination> is Other finding Does not apply otherwise (see Finding at Destination in box 3i) an..999 kOther Finding Type_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2lComplementary ExplanationsOan..999mComplementary Explanations_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2nControl Report ReferenceO (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 Movement History/History results message) having the same <Control Report Reference> with that of the submitted message. In addition if the <ARC> is provided in the submitted message then it coincides with the <ARC> of the referenced Control Report message. (see ARC in box 3a) an164FEEDBACK REQUESTOaFeedback Requested or ProvidedR The possible values are: 0No feedback requested1Feedback requested2Feedback providedn1bFollow Up ActionsC At least one among these two fields if box 4a is given: <Follow Up Actions> <Relevance of Information> —an..999cFollow Up Actions_LNGC R if the corresponding text field(s) is (are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2dRelevance of Information ProvidedC At least one among these two fields if box 4a is given: < Follow Up Actions>

(see Control Office Reference Number in box 2.1a) an..35iFax NumberCan..35jEmail AddressCan..70 kNAD_LNGCR if the corresponding free text field(s) is (are) usedProvide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a23EXCISE MOVEMENT e-ADCOne of the <EXCISE MOVEMENT e-AD> or <OTHER ACCOMPANYING DOCUMENT> data groups must be presentaARCR(see Code list 2 in Annex II to Regulation (EC) No 684/2009)an21bSequence NumberRThe value of the Data Item must be greater than zero.n..24OTHER ACCOMPANYING DOCUMENTCOne of the <EXCISE MOVEMENT e-AD> or <OTHER ACCOMPANYING DOCUMENT> data groups must be presentaOther Accompanying Document TypeR The possible values are: 0Other2SAADn1bShort Description of Other Accompanying DocumentC R if <Other Accompanying Document Type> is Other It doesn’t apply otherwise an…350cShort Description of Other Accompanying Document_LNGC R if the corresponding text field(s) is (are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.n2dOther Accompanying Document NumberRan…350eOther Accompanying Document DateRdatefImage of Other Accompanying DocumentOgMember State of DispatchRA Member State identified by a Member State Code in Code list 3 of Annex II to Regulation (EC) No 684/2009.a2hMember State of DestinationRA Member State identified by a Member State Code in Code list 3 of Annex II to Regulation (EC) No 684/2009.a2 4.1TRADER Person Involved in MovementO9xaTrader Excise NumberC At least one of the following attributes must be present: <Trader Excise Number> <Trader Identification> <Trader Name> An existing identifier (Excise Number) <Trader Excise Number> in the set of <TRADER AUTHORISATION> or <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>. (see Code list 1 in Annex II to Regulation (EU) No 612/2013) an13bTrader IdentificationC At least one of the following attributes must be present: <Trader Excise Number> <Trader Identification> <Trader Name> A VAT number or any other National number.an16cTrader NameC At least one of the following attributes must be present: <Trader Excise Number> <Trader Identification> <Trader Name> —an..182dTrader Person TypeO The possible values are the following: 1Consignor2Consignee3Tax representative4Vendor5Liable person6Customer private individualn..2eMember State CodeC R if <Trader Name> is given AND <Trader Excise Number> and <Trader Identification> is not given. It doesn’t apply otherwise (see Code list 3 in Annex II to Regulation (EC) No 684/2009)a2fStreet NameOan..65gStreet NumberOan..11hPostcodeOan..10 iCityOan..50jNAD_LNGC R if the corresponding text field(s) is (are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2kPhone NumberOan..35mEmail AddressOan..704.2GOODS ITEMO999xaDescription of the GoodsOan..55bCN CodeC

R if <OTHER ACCOMPANYING DOCUMENT.Image of Other Accompanying Document> is not present in the <OTHER ACCOMPANYING DOCUMENT> data group Does not apply otherwise (see box4 and 4f) The value of the Data Item must be greater than zero.n8cCommercial Description of the GoodsOan..999dAdditional codeOan..35eQuantityC R if <OTHER ACCOMPANYING DOCUMENT.Image of Other Accompanying Document> is not present in the <OTHER ACCOMPANYING DOCUMENT> data group Does not apply otherwise (see box4 and 4f) The value of the Data Item must be greater than zero.n..15,3fUnit of Measure CodeC R if <OTHER ACCOMPANYING DOCUMENT.Image of Other Accompanying Document> is not present in the <OTHER ACCOMPANYING DOCUMENT> data group Does not apply otherwise (see box4 and 4f) (See Annex II to Regulation (EC) No 684/2009, Code list 12)n..2gGross WeightO The Gross Weight must be equal to or higher than Net Weight. The value of the Data Item must be greater than zero. n..15,2hNet WeightO The Gross Weight must be equal to or higher than Net Weight. The value of the Data Item must be greater than zero. n..15,2 4.3MEANS OF TRANSPORTC R if <OTHER ACCOMPANYING DOCUMENT.Image of Other Accompanying Document> is not present in the <OTHER ACCOMPANYING DOCUMENT> data group Does not apply otherwise (see box4 and 4f) aTrader NameRan..182bStreet NameRan..65cStreet NumberOan..11dTransporter CountryRProvide a Country Code listed in Code list 4 of Annex II to Regulation (EC) No 684/2009, but not listed in Code list 3 of Annex II to Regulation (EC) No 684/2009 and except Country CodeGR.a2ePostcodeRan..10fCityRan..50gTransport Mode CodeRProvide the mode of transport using the codes in Code list 7 of Annex II to Regulation (EC) No 684/2009.n..2hACO_Complementary InformationC R if <MEANS OF TRANSPORT. Transport Mode Code> is Other Does not apply otherwise (see box 4.3 g) an..999iACO_Complementary Information_LNGC R if the corresponding text field(s) is (are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2jRegistrationRan..35kCountry of RegistrationRProvide a Country Code listed in Code list 4 of Annex II to Regulation (EC) No 684/2009, but not listed in Code list 3 of Annex II to Regulation (EC) No 684/2009 and except Country CodeGR.a25CONTROL REPORTRaDate of ControlRdatebPlace of ControlRan..350cPlace of Control_LNGRProvide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2 dControl TypeR The possible values are: 1Physical control2Documentary controln1eReason for ControlR The possible values are: 0Other reason1Control started at random2Event signalled3Request for assistance received4Request from another office5Alert receivedn1fComplementary Origin ReferenceOan..350gComplementary Origin Reference_LNGC R if the corresponding text field is used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2hControl Officer IdentityRan..350iControl Officer Identity_LNGRProvide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2jGlobal Control ConclusionR

The possible values are: 1Satisfactory2Minor discrepancies found3Interruption recommended4Intention to make claim under Article 10 of Council Directive 2008/118/EC5Allowable loss detected, in relation to Article 7(4) of Council Directive 2008/118/ECn1 kControl at Arrival RequiredR The possible values are: 0No or False1Yes or Truen1lFlagR The possible values are: 0No or False1Yes or Truen1mCommentsOan..350nComments_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a25.1PERFORMED CONTROL ACTIONR99xaPerformed Control ActionR The possible values are: 0Other control action1Verified counted packs2Unloaded3Opened packs4Annotated paper copy of documents (e.g. SAAD)5Counting6Sampling7Administrative control8Goods weighted/measured9Random check10Control of records11Compare documents presented with e-ADn..2 bOther Control ActionC R if <Performed Control Action> is 0 Does not apply otherwise (see Performed Control Action in box 5.1a) an..350cOther Control Action_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a25.2SUPPORTING EVIDENCEC R if <Reason for Control> is 2 O otherwise (see Reason for Control in box 5e) 9xaIssuing AuthorityOan..35bIssuing Authority_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2cEvidence Type CodeR(see Code list 6 in Annex II)n..2dEvidence Type ComplementC R if <Evidence Type Code> is Other Does not apply otherwise (see Evidence Type Code in box 5.2c) an..350eEvidence Type Complement_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2fReference of EvidenceOan..350gReference of Evidence_LNGC R if the corresponding text(s) field is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2hImage of EvidenceO5.3UNSATISFACTORY REASONO9xaUnsatisfactory Reason CodeR(see Code list 12 in Annex II)n..2bComplementary InformationC R if <Unsatisfactory Reason Code> is Other Does not apply otherwise (see Unsatisfactory Reason Code in box 5.3a) an..350cComplementary Information_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2 5.4TRANSPORT DETAILSO99xaTransport Unit CodeR(see Code list 7 in Annex II to Regulation (EC) No 684/2009)n..2bIdentity of Transport UnitsC

R if <Transport Unit Code> is not Fixed transport installations Does not apply otherwise (see Transport Unit Code in box 5.4a) an..35cIdentity of Commercial SealOan..35dSeal InformationOan..350eSeal Information_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2fComplementary InformationOan..350gComplementary Information_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a25.5CONTROL REPORT BodyO99xaBody Record Unique ReferenceC R if <EXCISE MOVEMENT e-AD> data group is present Does not apply otherwise This value refers to the <Body Record Unique Reference> of the e-AD Body of the associated e-AD and must be unique within the message. The value of the Data Item must be greater than zero. n..3bDescription of the GoodsC O if the <OTHER ACCOMPANYING DOCUMENT> data group is present Does not apply otherwise —an..55cCN CodeC R if the <OTHER ACCOMPANYING DOCUMENT> data group is present Does not apply otherwise The value of the Data Item must be greater than zero.n8dAdditional codeC O if the <OTHER ACCOMPANYING DOCUMENT> data group is present Does not apply otherwise —an..35eIndicator of Shortage or ExcessO The possible values are: SShortageEExcessa1 fObserved Shortage or ExcessC R if <Indicator of Shortage or Excess> is given Does not apply otherwise (see Indicator of Shortage or Excess in box 5.5e) The value of the Data Item must be greater than zero.n..15,3gCommentsOan..350hComments_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a25.5.1UNSATISFACTORY REASONO9xaUnsatisfactory Reason CodeR(see Code list 12 in Annex II)n..2bComplementary InformationC R if <Unsatisfactory Reason Code> is Other O otherwise (see Indicator of Unsatisfactory Reason Code in box 5.5.1a) an..350cComplementary Information_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2 Table 12 (as referred to in Article 14) Event Report ABCDEFG1ATTRIBUTESRaMessage TypeR The possible values are: 1Initial submission3Validated documentn1bDate and Time of Validation of Event ReportC R after successful validation, Does not apply otherwise —dateTime 2EVENT REPORT HEADERRaEvent Report NumberC R if <Message Type> is 3 Does not apply otherwise (see Message Type in box 1a) (see Code list 2 in Annex II)an16bMS of Submission Event Report ReferenceC R if <Message Type> is 1 or 3 and the MS of submission is different from the MS of event O if <Message Type> 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 <MS of Submission Event Report Reference> is: 2 alphabetic characters: Identifier of the Member State of Submission of the event report followed by a nationally assigned, unique code an..35cARCR(see Code list 2 in Annex II to Regulation (EC) No 684/2009)an21dSequence NumberRThe value of the data element must be greater than zero.n..23OTHER ACCOMPANYING DOCUMENTCOne of the <EXCISE MOVEMENT e-AD> or <OTHER ACCOMPANYING DOCUMENT> data groups must be presentaOther Accompanying Document TypeR The possible values are: 0Other2SAADn1bShort Description of Other Accompanying DocumentC R if <Other Accompanying Document Type> is Other It doesn’t apply otherwise an..350cShort Description of Other Accompanying Document_LNGC R if the corresponding text field(s) is (are) used Does not apply otherwise a2dOther Accompanying Document NumberRan..350eOther Accompanying Document DateRdatefImage of Other Accompanying DocumentO gMember State of DispatchRA Member State identified by a Member State Code in Code list 3 of Annex II to Regulation (EC) No 684/2009.a2hMember State of DestinationRA Member State identified by a Member State Code in Code list 3 of Annex II to Regulation (EC) No 684/2009.a23.1TRADER Person Involved in MovementO9xaTrader Excise NumberC At least one of the following attributes must be present: <Trader Excise Number> <Trader Identification> <Trader Name> An existing identifier (Excise Number) <Trader Excise Number> in the set of <TRADER AUTHORISATION> or <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>. (see Code list 1 in Annex II to Regulation (EU) No 612/2013) an13bTrader IdentificationC At least one of the following attributes must be present: <Trader Excise Number> <Trader Identification> <Trader Name> A VAT number or any other National number.an16cTrader NameC At least one of the following attributes must be present: <Trader Excise Number> <Trader Identification> <Trader Name> —an..182dTrader Person TypeO The possible values are the following: 1Consignor2Consignee3Tax representative4Vendor5Liable person6Customer private individualn..2eMember State CodeC R if <Trader Name> is given AND <Trader Excise Number> and <Trader Identification> is not given. It doesn’t apply otherwise (see Code list 3 in Annex II to Regulation (EC) No 684/2009)a2 fStreet NameOan..65gStreet NumberOan..11hPostcodeOan..10jNAD_LNGC R if the corresponding text field(s) is (are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2kPhone NumberOan..35lFax NumberOan..35mEmail AddressOan..703.2GOODS ITEMO999xaDescription of the GoodsOan..55bCN CodeC R if <OTHER ACCOMPANYING DOCUMENT. Image of Other Accompanying Document> is not present in the <OTHER ACCOMPANYING DOCUMENT> data group Does not apply otherwise (see box 3 and 3f) The value of the Data Item must be greater than zero.n8cCommercial Description of the GoodsOan..999dAdditional codeOan..35eQuantityC

R if <OTHER ACCOMPANYING DOCUMENT.Image of Other Accompanying Document> is not present in the <OTHER ACCOMPANYING DOCUMENT> data group Does not apply otherwise (see box3 and 3f) The value of the Data Item must be greater than zero.n..15,3fUnit of Measure CodeC R if <OTHER ACCOMPANYING DOCUMENT.Image of Other Accompanying Document> is not present in the <OTHER ACCOMPANYING DOCUMENT> data group Does not apply otherwise (see box3 and 3f) (See Annex II to Regulation (EC) No 684/2009, Code list 12)n..2gGross WeightO The Gross Weight must be equal to or higher than Net Weight. The value of the Data Item must be greater than zero. n..15,2 hNet WeightO The Gross Weight must be equal to or higher than Net Weight. The value of the Data Item must be greater than zero. n..15,23.3MEANS OF TRANSPORTC R if <OTHER ACCOMPANYING DOCUMENT.Image of Other Accompanying Document> is not present in the <OTHER ACCOMPANYING DOCUMENT> data group Does not apply otherwise (see box3 and 3f) aTrader NameRan..182bStreet NameRan..65cStreet NumberOan..11dTransporter CountryRProvide a Country Code listed in Code list 4 of Annex II to Regulation (EC) No 684/2009, but not listed in Code list 3 of Annex II to Regulation (EC) No 684/2009 and except Country CodeGR.a2ePostcodeRan..10fCityRan..50gTransport Mode CodeRProvide the mode of transport using the codes in Code list 7 of Annex II to Regulation (EC) No 684/2009.n..2hACO_Complementary InformationC R if <MEANS OF TRANSPORT.Transport Mode Code> is Other Does not apply otherwise (see box 3.3 g) an..999iACO_Complementary Information_LNGC R if the corresponding text field(s) is (are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2jRegistrationRan..35kCountry of RegistrationRProvide a Country Code listed in Code list 4 of Annex II to Regulation (EC) No 684/2009, but not listed in Code list 3 of Annex II to Regulation (EC) No 684/2009 and except Country CodeGR.a24EVENT REPORTRaDate of EventRdatebPlace of EventRan..350 cPlace of Event_LNGC R if the corresponding text field is used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2dExcise Officer IdentificationOan..35eSubmitting PersonRan..35fSubmitting Person CodeR(see Code list 10 in Annex II)n..2gSubmitting Person ComplementC R if <Submitting Person Code> is Other O otherwise (see Submitting Person Code in box 4f) an..350hSubmitting Person Complement_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2iChanged Transport ArrangementO The possible values are: 1Consignor2Consignee3Owner of goods4Othern1jCommentsOan..350kComments_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise

Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a25EVIDENCE OF EVENTO9xaIssuing AuthorityOan..35bIssuing Authority_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2cEvidence Type CodeR(see Code list 6 in Annex II)n..2 dEvidence Type ComplementC R <Evidence Type Code> is Other Does not apply otherwise (see Evidence Type Code in box 5c) an..350eEvidence Type Complement_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.2fReference of EvidenceRan..350gReference of Evidence_LNGRProvide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2hImage of EvidenceO6TRADER New Transport ArrangerC Does not apply if <Changed Transport Arrangement> is 1, 2, or is not used R otherwise (see Changed Transport Arrangement in box 4i) aVAT NumberOan..14bTrader NameRan..182cStreet NameRan..65dStreet NumberOan..11ePostcodeRan..10fCityRan..50gNAD_LNGRProvide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a27TRADER New TransporterOaVAT NumberOan..14bTrader NameRan..182cStreet NameRan..65dStreet NumberOan..11 ePostcodeRan..10fCityRan..50gNAD_LNGRProvide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a28TRANSPORT DETAILSO99xaTransport Unit CodeR(see Code list 7 in Annex II to Regulation (EC) No 684/2009)n..2bIdentity of Transport UnitsC Does not apply if <Transport Unit Code> is Fixed transport installations. R otherwise (see Transport Unit Code in box 8a) an..35cIdentity of Commercial SealOan..35dSeal InformationOan..350eSeal Information_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2fComplementary InformationOan..350gComplementary Information_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a29EVENT REPORT BodyC O if <TRADER New Transport Arranger> is used, or <TRADER New Transporter> is used, or <TRANSPORT DETAILS> is used R otherwise (see TRADER New Transport Arranger in 6, TRADER New Transport in 7, and TRANSPORT DETAILS in 8) 99xaEvent Type CodeR(see Code list 14 in Annex II)n..2bAssociated InformationC R if <Event Type Code> is 0 O otherwise (see Event Type Code in box 9a)

an..350cAssociated Information_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2 dBody Record Unique ReferenceC R if <EXCISE MOVEMENT e-AD> data group is present Does not apply otherwise This value refers to the <Body Record Unique Reference> of the e-AD Body of the associated e-AD and must be unique within the message. The value of the Data Item must be greater than zero. n..3eDescription of the GoodsC O if the <OTHER ACCOMPANYING DOCUMENT> data group is present Does not apply otherwise an..55fCN CodeC R if the <OTHER ACCOMPANYING DOCUMENT> data group is present Does not apply otherwise The value of the Data Item must be greater than zero.n8gAdditional codeC O if the <OTHER ACCOMPANYING DOCUMENT> data group is present Does not apply otherwise an..35hIndicator of Shortage or ExcessC For 9h and 9i: R if <Body Record Unique Reference> or <Description of the Goods> or <CN Code> or <Additional Code> is given Does not apply otherwise (see Body Record Unique Reference in box 9d, Description of the Goods in box 9e, CN Code in box 9f and Additional Code in box 9g) The possible values are: SShortageEExcessa1iObserved Shortage or ExcessCThe value of the Data Item must be greater than zero.n..15,3 Table 14 (as referred to in Article 13) Alert or Rejection of an e-AD ABCDEFG1ATTRIBUTESRaDate and Time of Validation of Alert or RejectionC R if corresponding field is validated Does not apply otherwise dateTime2EXCISE MOVEMENT e-ADR aARCR Provide the ARC of the e-AD. (see Code list 2 in Annex II to Regulation (EC) No 684/2009) an21bSequence NumberRThe value of the data element must be greater than zero.n..23TRADER ConsigneeCR, except for message type 2 — Submission for export with local clearance or for Destination Type Code 8aTrader IdentificationC R if <Destination Type Code> is in: Destination — Tax warehouse Destination — Registered consignee Destination — Temporary registered consignee Destination — Direct delivery O if <Destination Type Code> is Destination — Export Does not apply otherwise The possible values of <Trader Identification> are described in the following table:an..16Destination Type CodeTRADER CONSIGNEE. Trader IdentificationTRADER Place of Delivery. Trader Identification 1 - Destination — Tax warehouse Excise number (1)Tax Warehouse Reference (Excise Number) (2) 2 - Destination — Registered consignee Excise number (3)Any identification (4) 3 - Destination — Temporary registered consignee Temporary authorisation reference (5)Any identification (6) 4 - Destination — Direct delivery Excise number (7)(Does not apply) 5 - Destination — Exempted consignee (Does not apply)Any identification (8) 6 - Destination — Export VAT number (optional)(The data group <TRADER Place of Delivery> does not exist) 8 - Unknown destination (Does not apply)(Does not apply) (1) The operator type of the consignee is Authorised warehouse keeper. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.

(2) An existing identifier <Tax Warehouse Reference> in the set of <TAX WAREHOUSE>. (3) The operator type of the consignee is Registered consignee. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>. (4) For the place of delivery, Any identification means: a VAT number or any other identifier; it is optional. (5) An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>. (6) For the place of delivery, Any identification means: a VAT number or any other identifier; it is optional. (7) The operator type of the consignee is either Authorised warehouse keeper or Registered consignee. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>. (8) For the place of delivery, Any identification means: a VAT number or any other identifier; it is optional. (see Code list 1 and Code list 2 in Annex II to Regulation (EU) No 612/2013, if applicable)bEORI NumberC O if <Destination Type Code> 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(5) of Directive 2008/118/EC.an..17cTrader NameRan..182dStreet NameRan..65eStreet NumberOan..11fPostcodeRan..10 gCityRan..50hNAD_LNGRProvide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a24OFFICE OF DESTINATIONRaOffice Reference NumberR(see Code list 5 in Annex II to Regulation (EC) No 684/2009)an85ALERTRaDate of AlertRdatebe-AD Rejected flagRThe format of Boolean is digital: 0 or 1 (0 = No or False; 1 = Yes or True).n16ALERT OR REJECTION OF E-AD REASON CodeC R if <e-AD Rejected flag> is True O if otherwise 9xaAlert or Rejection of E-AD Reason CodeR(see Code list 5 in Annex II)n..2bComplementary InformationC R if <Alert or Rejection of E-AD Reason Code> is Other O otherwise (see Alert or Rejection of E-AD Reason Code in box 6a) an..350cComplementary Information_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2 Table 15 (as referred to in Article 6a) Manual Closure Request ABCDEFG1ATTRIBUTERaARCR Provide the ARC of the e-AD. (see Code list 2 in Annex II to Regulation (EC) No 684/2009) an21 bSequence NumberRProvide the sequence number of the e-AD.n..2cManual Closure Request Reason CodeR(see code list 16 in Annex II)n1dManual Closure Reason ComplementC R if <Manual Closure Request Reason Code> is Other O otherwise an..999eManual Closure Reason Complement_LNGC R if the corresponding text field is used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a22SUPPORTING DOCUMENTSO9xaShort Description of Supporting DocumentC R if <Supporting Document Type> is Other Does not apply otherwise

an..999bShort Description of Supporting Document_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2cReference of Supporting DocumentC At least one, among these three fields, must be present: <Supporting Document Type> <Reference of Supporting Document> <Image of Document> (see Image of Document in box 2e and Supporting Document Type in box 2f) an..999dReference of Supporting Document_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2eImage of DocumentC At least one, among these three fields, must be present: <Supporting Document Type> <Reference of Supporting Document> <Image of Document> (see Reference of Supporting Document in box 2c and Supporting Document Type in box 2f) fSupporting Document TypeC At least one, among these three fields, must be present: <Supporting Document Type> <Reference of Supporting Document> <Image of Document> (see Reference of Supporting Document in box 2c and Image of Document in box 2e) (see code list 15 in Annex II)n..4 3MANUAL CLOSURE BodyO999XaBody Record Unique ReferenceR This value refers to the <Body Record Unique Reference> of the e-AD Body of the associated e-AD and must be unique within the message. The value of this data element must be greater than zero. n..3bIndicator of Shortage or ExcessO The possible values are: SShortageEExcessa1cObserved Shortage or ExcessC R if <Indicator of Shortage or Excess> is given Does not apply otherwise (see Indicator of Shortage or Excess in box 3b) The value of the Data Item must be greater than zero.n..15,3dExcise Product CodeO(see Code list 11 in Annex II to Regulation (EC) No 684/2009)an4eRefused QuantityOThe value of this data element must be greater than zero.n..15,3fComplementary InformationOan..350gComplementary Information_LNGC R if the corresponding text field is used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2 Table 16 (as referred to in Article 14a) Manual Closure Response ABCDEFG1ATTRIBUTERaARCR Provide the ARC of the e-AD. (see Code list 2 in Annex II to Regulation (EC) No 684/2009) an21bSequence NumberRProvide the sequence number of the e-AD.n..2 cDate of Arrival of Excise ProductsOThe date at which the movement ends in accordance with Article 20(2) of Directive 2008/118/EC.datedGlobal Conclusion of ReceiptO The possible values are: 1Receipt accepted and satisfactory,2Receipt accepted although unsatisfactory,3Receipt refused,4Receipt partially refused,21Exit accepted and satisfactory,22Exit accepted although unsatisfactory,23Exit refused.n..2eComplementary InformationOan..350fComplementary Information_LNGC

R if the corresponding text field is used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2gManual Closure Request Reason CodeR(see code list 16 in Annex II)n1hManual Closure Reason ComplementC R if <Manual Closure Request Reason Code> is Other O otherwise an..999iManual Closure Reason Complement_LNGC R if the corresponding text field is used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2jManual Closure Request AcceptedRThe format of Boolean is digital: 0 or 1 (0 = No or False; 1 = Yes or True).n1kManual Closure Rejection Reason CodeC R if <Manual Closure Request Accepted> is 0 Does not apply otherwise (see code list 17 in Annex II)n1lManual Closure Rejection ComplementC R if <Manual Closure Rejection Reason Code> is Other O otherwise an..999mManual Closure Rejection Complement_LNGC R if the corresponding text field is used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2 2SUPPORTING DOCUMENTSO9xaShort Description of Supporting DocumentC R if <Supporting Document Type> is Other Does not apply otherwise an..999bShort Description of Supporting Document_LNGC R if the corresponding text field is used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2cReference of Supporting DocumentC At least one, among these three fields, must be present: <Supporting Document Type> <Reference of Supporting Document> <Image of Document> (see Image of Document in box 2e and Supporting Document Type in box 2f) an..999dReference of Supporting Document_LNGC R if the corresponding text field(s) is(are) used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2eImage of DocumentC At least one, among these three fields, must be present: <Supporting Document Type> <Reference of Supporting Document> <Image of Document> (see Reference of Supporting Document in box 2c and Supporting Document Type in box 2f) fSupporting Document TypeC At least one, among these three fields, must be present: <Supporting Document Type> <Reference of Supporting Document> <Image of Document> (see Reference of Supporting Document in box 2c and Image of Document in box 2e) (see code list 15 in Annex II)n..43MANUAL CLOSURE BodyO999XaBody Record Unique ReferenceR This value refers to the <Body Record Unique Reference> of the e-AD Body of the associated e-AD and must be unique within the message. The value of this data element must be greater than zero. n..3 bIndicator of Shortage or ExcessO The possible values are: SShortageEExcessa1cObserved Shortage or ExcessC

R if <Indicator of Shortage or Excess> is given Does not apply otherwise (see Indicator of Shortage or Excess in box 3b) The value of the Data Item must be greater than zero.n..15,3dExcise Product CodeO(see Code list 11 in Annex II to Regulation (EC) No 684/2009)an4eRefused QuantityOThe value of this data element must be greater than zero.n..15,3fComplementary InformationOan..350gComplementary Information_LNGC R if the corresponding text field is used Does not apply otherwise Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group.a2

Annex

ANNEX II In Annex II to Regulation (EC) 2016/323 is amended as follows: (1) In code list 4 (Refusal Reasons), in the row 8, the entry for Description is replaced by the following: The requested Member State is unable, for legal reasons, to provide similar information. (2) In code list 15 (Type of Document), after the row 18, a new row is inserted as follows: <TARIC CODE>Any TARIC code used in box 44 of the SAD (3) A new code list 16 (Manual Closure Request Reasons) is inserted as follows: Code list 16: Manual Closure Request ReasonsCodeDescription0Other1Export closed but no IE518 available2Consignee no longer connected to EMCS3Exempted consignee4Exit confirmed but no IE829 submitted (IE818 out of sequence)5No movement but cancellation no longer possible6Multiple issuances of e-ADs for a single movement7e-AD does not cover actual movement8Erroneous report of receipt9Erroneous rejection of an e-AD (4) A new code list 17 (Manual Closure Rejection Reasons) is inserted as follows: Code list 17: Manual Closure Rejection ReasonsCodeDescription0Other1Evidence provided does not justify manual closure2Request Reason provided does not justify manual closure