Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods

Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty OJ L 58, 27.2.2020, p. 4. , and in particular Articles 6(10), 29(1) and 43(1) thereof, Whereas: (1) Pursuant to Article 6(7) of Directive (EU) 2020/262, partial loss due to the nature of the goods that occurs during a duty suspension movement between the Member States is not to be considered a release for consumption in so far as the amount of loss falls below the common partial loss threshold for those excise goods, unless a Member State has reasonable cause to suspect fraud or irregularity. Pursuant to Article 45(2) of that Directive, in the event of partial loss due to the nature of the goods that occurs during their transport in the territory of a Member State other than the Member State in which they were released for consumption, excise duty is not chargeable in that Member State where the amount of loss falls within the relevant common partial loss threshold, unless a Member State has reasonable cause to suspect fraud or irregularity. In order to ensure uniform treatment of partial losses throughout the Union, common partial loss threshold should be determined for manufactured tobacco products. Taking into account in particular the nature of the products, their physical and chemical characteristics and the existing national thresholds, the common partial loss threshold for manufactured tobacco should be set at 0 %. (2) Directive (EU) 2020/262 requires the use of electronic administrative documents, exchanged via the computerised system referred to in Decision (EU) 2020/263 of the European Parliament and of the Council Decision (EU) 2020/263 of the European Parliament and of the Council of 15 January 2020 on computerising the movement and surveillance of excise goods (recast) (OJ L 58, 27.2.2020, p. 43). , in order for a movement of excise goods to be considered to take place under a duty suspension arrangement. It also requires the use of fallback documents in cases where that computerised system is unavailable in the Member State of dispatch. The structure and content of those documents should ensure a uniform completion of the necessary formalities and facilitate the supervision of movements of excise goods. (3) Directive (EU) 2020/262 requires the use of electronic simplified administrative documents for the movement of excise goods which have been released for consumption in the territory of one Member State and are moved to the territory of another Member State in order to be delivered there for commercial purposes. It also requires the use of fallback documents in certain specified cases. The structure and content of those documents should ensure a uniform completion of the necessary formalities and facilitate the supervision of movements of excise goods.

(4) In order to ensure that the documents exchanged through the computerised system in accordance with Articles 20 to 25 of Directive (EU) 2020/262 are readily understandable in all Member States and can be processed by the computerised system, the structure and content of such messages concerning the cancellation of the electronic administrative document, a change of destination and the splitting of a movement should be established. (5) The rules on the structure and content of the documents exchanged in the context of movement of excise goods and on a threshold for the losses due to the nature of the goods will in many instances have to be applied together by both economic operators performing intra-EU movements of excise goods, such as manufactured tobacco, and Member States authorities monitoring these activities. In the interest of simplicity and transparency, as well as in order to facilitate their application and avoid a multiplication of rules, they should be laid down in a single act. (6) Since the rules established by this Regulation and Commission Implementing Regulation (EU) 2022/1637 Commission Implementing Regulation (EU) No 2022/1637 of 5 July 2022 laying down the rules for the application of Council Directive (EU) 2020/262 as regards the use of documents in the context of movement of excise goods under a duty suspension arrangement and of movement of excise goods after release for consumption, and establishing the form to be used for the exemption certificate (See page 57 of this Official Journal). replace the rules laid down in Commission Regulations (EEC) No 3649/92 Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (OJ L 369, 18.12.1992, p. 17). and (EC) No 684/2009 Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 197, 29.7.2009, p. 24). , the replaced Regulations should be repealed. (7) Pursuant to Article 54 of Directive (EU) 2020/262 Member States are to allow the receipt of excise goods under the formalities set out in Articles 33, 34 and 35 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). until 31 December 2023. Regulation (EEC) No 3649/92 should therefore apply until that day to the movements of excise goods initiated before the date of application of this Regulation. (8) Pursuant to Article 55(1) of Directive (EU) 2020/262, Member States are to apply the measures necessary to comply with Article 6, Articles 20 to 22, Articles 25 to 29 and Articles 36 to 40 and Article 45 of that Directive as from 13 February 2023. This Regulation should therefore apply as from that date,

HAS ADOPTED THIS REGULATION:

Article 1

Threshold for the loss due to the nature of the goods for manufactured tobacco products The common partial loss threshold referred to in Articles 6(7) and 45(2) of Directive (EU) 2020/262 for manufactured tobacco, falling within the scope of Council Directive 2011/64/EU Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ L 176, 5.7.2011, p. 24). , is 0 %.

Article 2

Requirements for messages exchanged through the computerised system The messages exchanged in accordance with Articles 20 to 25 and Articles 36 and 37 of Directive (EU) 2020/262 shall comply with Annex I to this Regulation. Where codes are required for the completion of certain data elements in those messages in accordance with Annex I, the codes listed in Annex II shall be used.

Article 3

Draft electronic administrative document and electronic administrative document The draft electronic administrative document submitted in accordance with Article 20(2) of Directive (EU) 2020/262 and the electronic administrative document to which an administrative reference code has been assigned in accordance with Article 20(3), third subparagraph, of that Directive shall comply with the requirements set out in the applicable provisions of Table 1 of Annex I to this Regulation.

Article 4

Draft electronic simplified administrative document and electronic simplified administrative document The draft electronic simplified administrative document submitted in accordance with Article 36(1) of Directive (EU) 2020/262 and the electronic simplified administrative document to which an administrative reference code has been assigned in accordance with Article 36(2), third subparagraph, of that Directive shall comply with the requirements set out in the applicable provisions of Table 1 of Annex I to this Regulation.

Article 5

Messages concerning the cancellation of the electronic administrative document The messages concerning the cancellation of the electronic administrative document as provided for in Article 20(6) of Directive (EU) 2020/262 shall comply with the requirements set out in Table 2 of Annex I to this Regulation.

Article 6

Messages concerning a change of destination of the movement of excise goods The messages concerning the change of destination as provided for in Article 20(7) and Article 36(5) of Directive (EU) 2020/262 shall comply with the requirements set out in Tables 3 and 4 of Annex I to this Regulation.

Article 7

Messages concerning the splitting of the movement of energy products under suspension of excise duty The messages concerning the splitting of the movement of energy products under suspension of excise duty as provided for in Article 23 of Directive (EU) 2020/262 shall comply with the requirements set out in Tables 4 and 5 of Annex I to this Regulation.

Article 8

Messages concerning the end of the movement of excise goods The report of receipt submitted in accordance with Article 24(1) or Article 37(1) of Directive (EU) 2020/262 and the report of export provided for in Article 25 of that Directive, shall comply with the requirements set out in Table 6 of Annex I to this Regulation.

Article 9

Fallback documents

1. The fallback documents referred to in Articles 26(1), point (a), and 38(1), point (a), of Directive (EU) 2020/262 shall contain data elements, data groups and data subgroups set out in columns A and B of Table 1 of Annex I to this Regulation. The data elements, data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters set out in columns A and B of Table 1 of Annex I to this Regulation.
2. The information concerning the change of destination of the goods and the splitting of the movement of energy products to be communicated by the consignor to the competent authorities of the Member State of dispatch, in accordance with Articles 26(4) and 38(4) of Directive (EU) 2020/262, shall be displayed in the form of data elements, data groups and data subgroups as set out in columns A and B of Table 3 of Annex I to this Regulation or columns A and B of Table 5 of Annex I to this Regulation, as applicable. All the data elements, data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters set out in columns A and B of Table 3 of Annex I or columns A and B of Table 5 of Annex I, as applicable.
3. The fallback documents referred to in Article 27(1) and (2) and in Article 39 of Directive (EU) 2020/262 shall bear the title Fallback report of receipt for movements of excise goods or Fallback report of export for movements of excise goods under suspension of excise duty, as applicable. The data shall be displayed in the form of data elements, data groups and data subgroups as set out in columns A and B of Table 6 of Annex I. All the data elements, data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters set out in column A and column B of Table 6 of Annex I.

Article 10

Repeal Regulations (EEC) No 3649/92 and (EC) No 684/2009 are repealed with effect from 13 February 2023. Notwithstanding the first paragraph, Regulation (EEC) No 3649/92 shall apply until 31 December 2023 to movements of goods initiated before 13 February 2023.

Article 11

Entry into force and application 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 2023. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 5 July 2022. For the Commission The President Ursula von der Leyen

Annex

ANNEX I Messages used for the purpose of movements of excise goods under suspension of excise duty or previously released for consumption in the territory of one Member State and moved to the territory of another Member State to be delivered there for commercial purposes EXPLANATORY NOTES

1. The data elements of the electronic messages Where, in accordance with Article 9 of this Regulation, certain requirements of this Annex apply to the fallback documents referred to in Articles 26, 27, 38 and 37 of Directive (EU) 2020/262, the explanatory notes shall apply mutatis mutandis to those documents.

exchanged in accordance with Articles 20 to 25 and Articles 36 and 37 of Directive (EU) 2020/262 shall be structured in data groups and, where applicable, data subgroups as set out in Tables 1 to 6 of this Annex. The columns of Tables 1 to 6 shall contain the following information: (a) column A: the numeric code (number) attributed to each data group and data subgroup. Each subgroup follows the sequence number of the data (sub)group of which it forms part (for example: where the data group number is 1, one data subgroup of this group is 1.1 and one data subgroup of this subgroup is 1.1.1); (b) column B: the alphabetic code (letter) attributed to each data element in a data (sub)group; (c) column C: an identification of the data (sub)group or data element; (d) column D: a value for each data (sub)group or data element indicating whether the insertion of the corresponding data is: (i) required (R), meaning that the data must be provided. When a data (sub)group is optional (O) or conditional (C), data elements within that group can still be R when the competent authorities of the Member State have decided that the data in this (sub)group must be completed or when the condition applies; (ii) optional (O), meaning that the insertion of the data is optional for the person submitting the message (the consignor or consignee) except where a Member State has stipulated that the data are required in accordance with the option provided for in column E for some of the optional data (sub)groups or data elements; (iii) conditional (C), meaning that the use of the data (sub)group or data element depends on other data (sub)groups or data elements in the same message; (iv) dependent (D), meaning that the use of the data (sub)group or data element depends on a condition which cannot be checked by the computerised system, as provided for in columns E and F. (e) column E provides the condition(s) for data whose insertion is conditional, specifies the use of the optional and dependent data where applicable and indicates which data must be provided by the competent authorities; (f) column F provides explanations, where necessary, concerning the completion of the message; (g) column G provides: (i) for some data (sub)groups a number followed by the character x indicating how many times the data (sub)group can be repeated in the message (default = 1); (ii) for each data element, except for data elements indicating the time and/or the date, the characteristics identifying the data type and the data length. The codes for the data types are a for alphabetic, n for numeric and an for alphanumeric. The number following the code provides the admissible data length for the data element concerned. The optional two dots before the length indicator mean that the data have no fixed length, but can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the data can hold decimals, the digit before the comma provides the total length of the attribute, the digit after the comma provides the maximum number of digits after the decimal point.

(iii) For data elements indicating the time and/or date, the mention date, time or dateTime, meaning that the date, the time or the date and time must be given using the ISO 8601 standard for representation of dates and time. 2. The following abbreviations are used in Tables 1 to 6: (a) e-AD: electronic administrative document; (b) e-SAD: electronic simplified administrative document; (c) ARC: administrative reference code; (d) SEED: the System for Exchange of Excise Data referred to in Article 19(1) of Council Regulation (EU) No 389/2012 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). ; (e) Import SAD:the Import single administrative document; (f) CN Code: Combined Nomenclature Code. Table 1 (referred to in Article 3, Article 4 and Article 9(1)) Draft electronic (simplified) administrative document and electronic (simplified) administrative document Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards the scheme of authorisations for vine plantings, the vineyard register, accompanying documents and certification, the inward and outward register, compulsory declarations, notifications and publication of notified information, and supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council as regards the relevant checks and penalties, amending Commission Regulations (EC) No 555/2008, (EC) No 606/2009 and (EC) No 607/2009 and repealing Commission Regulation (EC) No 436/2009 and Commission Delegated Regulation (EU) 2015/560 (OJ L 58, 28.2.2018, p. 1). Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671). Regulation (EU) 2019/787 of the European Parliament and of the Council of 17 April 2019 on the definition, description, presentation and labelling of spirit drinks, the use of the names of spirit drinks in the presentation and labelling of another foodstuff, the protection of geographical indications for spirit drinks, the use of ethyl alcohol and distillates of agricultural origin in alcoholic beverages, and repealing Regulation (EC) No 110/2008 (OJ L 130, 17.5.2019, p. 1). Commission Implementing Regulation (EU) 2021/2266 of 17 December 2021 laying down rules for the application of Council Directive 92/83/EEC as regards the certification and self-certification of independent small producers of alcoholic beverages for excise duty purposes (OJ L 455, 20.12.2021, p. 26). 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).

ABCDEFGATTRIBUTERaMessage TypeR The possible values are: 1Standard submission (to be used in all cases of movements of goods under duty suspension except where submission concerns export with local clearance),2Submission for export with local clearance for movements of goods under duty suspension,3Submission for Duty Paid (to be used for movements of goods already released for consumption). The Message Type must not occur in the e-AD/e-SAD to which an ARC has been assigned, nor in the fallback document referred to in Article 9(1). n1bDeferred Submission FlagDR for submission of an e-AD/e-SAD for a movement that has begun under cover of the fallback document referred to in Article 9(1). ossible values: 0false,1true. The value is false by default. This data element must not occur in the e-AD/e-SAD to which an ARC has been assigned, nor in the fallback document referred to in Article 9(1). n11EXCISE MOVEMENTR aDestination Type CodeR Provide the destination of the movement using one of the following values: 1Tax warehouse (Article 16(1), point (a)(i), of Directive (EU) 2020/262),2Registered consignee (Article 16(1), point (a)(ii), of Directive (EU) 2020/262),3Temporary registered consignee Article 16(1), point (a)(ii), and Article 18(3) of Directive (EU) 2020/262),4Direct delivery (Article 16(4) of Directive (EU) 2020/262),5Exempted consignee (Article 16(1), point (a)(iv), of Directive (EU) 2020/262),6Export (point (iii) and (v) of Article 16(1)(a) of Directive (EU) 2020/262),8Unknown destination (consignee unknown; Article 22 of Directive (EU) 2020/262),9Destination – Certified Consignee (Article 33(1) of Directive (EU) 2020/262),10Destination – Temporary Certified Consignee (Articles 33(1) and 35(8) of Directive (EU) 2020/262);11Destination-Return to the place of dispatch of the Consignor.n..2bJourney TimeRProvide the normal period of time necessary for the journey taking into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two-digit number (examples: H12, or D04). Indication for H should be less or equal to 24. Indication for D should be less or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code list 12 of Annex II.an3 cTransport ArrangementR Identify the person responsible for arranging the first transport using one of the following values: 1Consignor,2Consignee,3Owner of goods,4Other.n1dARCRTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft e-AD/e-SADSee Code list 2 of Annex II.an21eDate and Time of Validation of e-AD/e-SADRTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft e-AD/e-SADThe addressed time is local time.dateTimefSequence NumberRTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft e-AD/e-SAD and for each change of destinationSet to 1 at initial validation and then incremented by 1 in each e-AD/e-SAD generated by the competent authorities of the Member State of dispatch upon each change of destination.n..2gDate and Time of Validation of UpdateCThe date and time of validation of the change of destination message in Table 3, to be provided by the competent authorities of the Member State of dispatch in case of change of destinationThe addressed time is local time.dateTime2TRADER ConsignorR

aTrader Excise NumberRProvide a valid SEED registration number of the authorised warehousekeeper, registered consignor, certified consignor or temporary certified consignor.an13bTrader NameRan..182cStreet NameRan..65dStreet NumberOan..11ePostcodeRan..10fCityRan..50gNAD_LNGRProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a23TRADER Place of DispatchCR if Origin Type Code in box 9d is 1 or 3aTax Warehouse ReferenceCR if Origin Type Code in box 9d is 1Provide a valid SEED registration number of the tax warehouse of dispatch.an13bTrader NameC For box 3b, 3c, 3e and 3f: R if Origin Type Code in box 9d is 3 an..182cStreet NameCan..65dStreet NumberOan..11ePostcodeCan..10fCityCan..50 gNAD_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a24OFFICE of Dispatch – ImportCR if Origin Type Code in box 9d is 2aOffice Reference NumberRProvide the code of the customs office responsible for release for free circulation. See Code list 4 of Annex II.an85TRADER ConsigneeC R, except for Message Type 2 – Submission for export with local clearance or for Destination Type Code 8 (See Destination Type Codes in box 1a) aTrader IdentificationC R for Destination Type Code 1, 2, 3, 4, 9, 10 and 11 O for Destination Type Code 6 This data element does not apply for Destination Type Code 5 (See Destination Type Codes in box 1a) For Destination Type Code: 1, 2, 3, 4, 9 and 10: provide a valid SEED registration number of the authorised warehousekeeper, registered consignee, temporary registered consignee, certified consignee or temporary certified consignee, 6: provide the VAT identification number of the person representing the consignor at the office of export. 11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified consignor of the movement. an..16bTrader NameRan..182cStreet NameRan..65dStreet NumberOan..11 ePostcodeRan..10fCityRan..50gNAD_LNGRProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2hEORI NumberC O for Destination Type Code 6 This data element does not apply for Destination Type Code 1, 2, 3, 4, 5, 8, 9, 10 and 11. (See Destination Type Codes in box 1a) 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..176TRADER COMPLEMENT ConsigneeC R for Destination Type Code 5 (See Destination Type Codes in box 1a) aMember State CodeRProvide the Member State of destination using the Country Code in Code list 3 of Annex II.a2bSerial Number of Certificate of ExemptionDR if a serial number is mentioned on the excise duty exemption certificate established in Implementing Regulation (EU) 2022/1637an..2557TRADER Place of DeliveryC R for Destination Type Code 1, 4, 9 and 10 O for Destination Type Code 2, 3 and 5

(See Destination Type Codes in box 1a) Provide the actual place of delivery of the excise goods. For Destination Type Code 2, the data group: is O for the e-AD, since the Member State of dispatch can fill in this box with the address of the registered consignee defined in SEED, does not apply for the draft e-AD. — aTrader IdentificationC R for Destination Type Code 1, 9 and 10 O for Destination Type Code 2, 3, and 5 (See Destination Type Code in box 1a) For Destination Type Code: 1: provide a valid SEED registration number of the tax warehouse of destination, 2, 3, 5, 9 and 10: provide the VAT identification number or any other identifier. an..16bTrader NameC R for Destination Type Code 1, 2, 3, 5, 9 and 10 O for Destination Type Code 4 (See Destination Type Codes in box 1a) an..182cStreet NameC For box 7c, 7e and 7f: R for Destination Type Code 2, 3, 4, 5, 9 and 10 O for Destination Type Code 1 (See Destination Type Codes in box 1a) an..65dStreet NumberOan..11ePostcodeCan..10fCityCan..50gNAD_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a28OFFICE Place of Delivery – CustomsC R in case of export (Destination Type Code 6) (See Destination Type Codes in box 1a) aOffice Reference NumberRProvide the code of the office of export at which the export declaration will be lodged. See Code list 4 of Annex II.an8 9e-AD/e-SADRaLocal Reference NumberRA unique serial number assigned to the e-AD/e-SAD by the consignor which identifies the consignment in the records of the consignor.an..22bInvoice NumberRProvide the number of the invoice relating to the goods. If the invoice has not yet been prepared, the number of the delivery note or any other transport document should be given.an..35cInvoice DateOThe Member State of dispatch may decide to make this data RThe date of the document shown in box 9b.DatedOrigin Type CodeR The possible values for the origin of the movement are: 1Origin – Tax warehouse (in the situations referred to in Article 16(1)(a) of Directive (EU) 2020/262),2Origin – Import (in the situation referred to in Article 16(1), point (b), of Directive (EU) 2020/262),3Origin – Duty Paid (in the situation referred to in Article 33(1) of Directive (EU) 2020/262).n1eDate of DispatchRThe date at which the movement begins in accordance with Article 19(1) or Article 33(3) of Directive (EU) 2020/262. This date cannot be later than 7 days after the date of submission of the draft e-AD/e-SAD. The date of dispatch can be a date in the past in the case referred to of Article 26 or Article 38 of Directive (EU) 2020/262.DatefTime of DispatchOThe Member State of dispatch may decide to make this data RThe time at which the movement begins in accordance with Article 19(1) or Article 33(3) of Directive (EU) 2020/262. The addressed time is local time.TimegUpstream ARCDTo be provided by the competent authorities of the Member State of dispatch upon validation of new e-ADs following the validation of the message Splitting operation (Table 5)The ARC to be provided is the ARC of the replaced e-AD.an21

9.1IMPORT SADCR if Origin Type Code in box 9d is 2 (import)9XaImport SAD NumberRThe SAD Number shall be provided either by the consignor at the time of submission of the draft e-AD or by the competent authorities of the Member State of dispatch upon validation of the draft e-ADProvide the number(s) of the single administrative document(s) used for the release for free circulation of the goods concerned.an..2110OFFICE Competent Authority at DispatchRaOffice Reference NumberRProvide the code of the office of the competent authorities in the Member State of dispatch responsible for excise control at the place of dispatch. See Code list 4 of Annex II.an811MOVEMENT GUARANTEERaGuarantor Type CodeRIdentify the person(s) responsible for providing the guarantee using guarantor type code in Code list 5 of Annex II.n..412TRADER GuarantorC R if one of the following Guarantor Type Codes applies: 2, 3, 12, 13, 23, 24, 34, 123, 124, 134, 234 or 1234 (See Guarantor Type Code in Code list 5 of Annex II) Identify the transporter and/or the owner of the goods if they provide the guarantee.2X aTrader Excise NumberOThe Member State of dispatch may decide to make this data RProvide a valid SEED registration number or VAT identification number of the transporter or owner of the excise goods.an13bVAT NumberOan..14cTrader NameC For 12c, d, f and g: O if Trader Excise Number is provided, otherwise R an..182dStreet NameCan..65eStreet NumberOan..11fPostcodeCan..10gCityCan..50hNAD_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a213TRANSPORTRaTransport Mode CodeR Provide the mode of transport at the time of the start of the movement, using the codes in Code list 6 of Annex II. If Guarantor Type Code is No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262, the Transport Mode Code must be Fixed transport installation or Sea Transport. n..2bComplementary InformationC R if Transport Mode Code is Other Otherwise O Provide a textual description of the mode of transport.an..350 cComplementary Information_LNGCR if corresponding text field is usedProvide language code, see Code list 1 of Annex II to define the language used in this data group.a214TRADER Transport ArrangerCR to identify the person responsible for arranging the first transport if value in box 1c is 3 or 4aVAT NumberOThe Member State of dispatch may decide to make this data Ran..14bTrader NameRan..182cStreet NameRan..65dStreet NumberOan..11ePostcodeRan..10fCityRan..50gNAD_LNGRProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a215TRADER First TransporterOThe Member State of dispatch may decide to make this data RIdentify the person carrying out the first transport.aVAT NumberOan..14bTrader NameRan..182 cStreet NameRan..65dStreet NumberOan..11ePostcodeRan..10fCityRan..50gNAD_LNGRProvide language code, see Code list 1 of Annex II to define the language used in this data group.a216TRANSPORT DETAILSR99XaTransport Unit CodeR

Provide Transport Unit Code(s) related to the transport mode indicated in box 13a. See Code list 7 of Annex II. n..2bIdentity of Transport UnitsC R if the Transport Unit Code is other than 5 (See box 16a) Enter the registration number of the transport unit(s) when the Transport Unit Code is other than 5.an..35cIdentity of Commercial SealDR if commercial seals are usedProvide the identification of the commercial seals, if used to seal the transport unit.an..35dSeal InformationOProvide any additional information concerning those commercial seals (e.g. type of seals used).an..350eSeal Information_LNGCR if corresponding text field is usedProvide language code presented in Code list 1 of Annex II to define the language used in this data group.a2fComplementary InformationOProvide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units.an..350 gComplementary Information_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a217E-AD/E-SAD BodyRA separate data group must be used for each product composing the consignment.999xaBody Record Unique ReferenceRProvide a unique sequential number, starting with 1.n..3bExcise Product CodeR Provide the applicable Excise Product Code, see Code list 10 of Annex II. If Guarantor Type Code is No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262 the Excise Product Code must be that of an energy product. Excise Product Code S600 is applicable only to e-SAD pursuant to Article 27(1), point (a), of Directive 92/83/EEC an4cCN CodeR Provide the CN Code applicable at the date of dispatch. The value of this data element must be greater than zero. n8dQuantityR Provide quantity (expressed in the unit of measurement associated with the product code – See Code lists 10 and 11 of Annex II). For a movement to a registered consignee referred to in Article 18(3) and certified consignee referred to in Article 35(8) of Directive (EU) 2020/262, the quantity shall not exceed the quantity which it is authorised to receive. For a movement to an exempted organisation referred to in Article 11 of Directive (EU) 2020/262, the quantity shall not exceed the quantity registered in the excise duty exemption certificate. The value of this data element must be greater than zero. n..15,3 eGross MassR Provide the gross mass of the consignment (the excise goods with packaging). The value of this data element must be greater than zero. The Gross Mass must be equal to or higher than Net Mass. n..16,6fNet MassR Provide the mass of the excise goods without packaging (for alcohol and alcoholic beverages, energy products and for all tobacco products except cigarettes). The value of this data element must be greater than zero. The Gross Mass must be equal to or higher than Net Mass. n..16,6gAlcoholic strength by Volume in PercentageCR if applicable for the excise good in question

Provide the alcoholic strength (percentage by volume at 20 °C) if applicable in accordance with Code list 10 of Annex II. The value of this data element must be greater than zero. The value of this data item must be greater than 0,5 and less than or equal to 100. n..5,2hDegree PlatoDR if the Member State of dispatch and/or the Member State of destination tax beer on the basis of degree Plato For beer, provide the Degree Plato if the Member State of dispatch and/or the Member State of destination tax beer on that basis. See Code list 10 and 13 of Annex II. The value of this data element must be greater than zero. n..5,2iFiscal MarkOProvide any additional information concerning the fiscal marks required by the Member State of destination.an..350jFiscal Mark_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2kFiscal Mark Used flagDR if fiscal marks are usedProvide 1 if the goods carry or contain fiscal marks or 0 if the goods do not carry or contain fiscal marks.n1 lDesignation of OriginO This box can be used to give certification:

1. in the case of certain wines, relating to the protected designation of origin or geographical indication (PDO or PGI) and the vintage year or the wine-grape variety, in accordance with Articles 24 and 31 of Commission Delegated Regulation (EU) 2018/273, Certification shall be given in the terms mentioned in box 9 of Part I of Annex VII of Delegated Regulation (EU) 2018/273. If the product is a PDO or PGI the terms are followed by the name(s) of the PDO or PGI and its register number(s) as provided for in Article 119(1), point (b), of Regulation (EU) No 1308/2013 of the European Parliament and of the Council.
2. in the case of certain spirit drinks, for which the marketing is relating to the spirit category or categories, geographical indication (GI) and/or the maturation period/age of the product, in accordance with the relevant Union legislation on spirit drinks (in particular Articles 10 and 13(6), Chapter III and Annex I of Regulation (EU) 2019/787) certification shall be given in the following terms: It is hereby certified that the product described is marketed and labelled in compliance with Regulation (EU) 2019/787.
3. For alcoholic beverages produced by certified independent small producers, the declaration concerning the type of alcoholic beverage authorised in the certificate in accordance with Article 2 of Commission Implementing Regulation (EU) 2021/2266 shall be added where it is intended to claim a reduced excise duty rate in the Member State of destination.
4. For alcoholic beverages produced by self-certified independent small producers, the declaration concerning the status of the producer in accordance with Article 4, Article 5(1) and Article 5(2) of Implementing Regulation (EU) 2021/2266 shall be added where it is intended to claim a reduced excise duty rate in the Member State of destination. an..350mDesignation of Origin_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2

nSize of ProducerO For alcoholic beverages produced by self-certified independent small producers, the annual production quantity in accordance with Article 5(3) of Implementing Regulation (EU) 2021/2266 shall be provided in case it is intended to claim a reduced excise duty rate in the Member State of destination. The value of this data element shall be greater than zero. n..15oDensityCR if applicable for the excise good in question Provide the density at 15 °C, if applicable in accordance with Code list 10 of Annex II. The value of this data element must be greater than zero. n..5,2pCommercial DescriptionOThe Member State of dispatch may decide to make this data required Provide the commercial description of the goods in order to identify the products transported. For the bulk transport of the wines referred to in paragraphs 1 to 9, 15 and 16 of Part II of Annex VII to Regulation (EU) No 1308/2013 the product description shall contain the optional particulars set out in Article 120 of that Regulation, provided that they are shown on the labelling or that it is planned to show them on the labelling. For any spirit drink, the commercial description shall include its legal name in accordance with Article 10 of Regulation (EU) 2019/787. an..350qCommercial Description_LNGCR if corresponding text field is usedProvide language code presented in Code list 1 of Annex II to define the language used in this data group.a2rBrand Name of ProductsDR if the excise goods have a brand name. The Member State of dispatch may decide that the brand name of the products transported need not be provided if it is given in the invoice or other commercial document referred to in box 9bProvide the brand name of the goods, if applicable.an..350 sBrand Name of Products_LNGCR if corresponding text field is usedProvide language code presented in Code list 1 of Annex II to define the language used in this data group.a2tMaturation Period or Age of ProductsOFor spirit drinks, the maturation period or age must correspond to that indicated in their description, presentation and labelling, as referred to in Article 13(6) of Regulation (EU) 2019/787.an..350uMaturation Period or Age of Products_LNGCR if corresponding text field is usedProvide language code presented in Code list 1 of Annex II to define the language used in this data group.a217.1PACKAGER99xaKind of Packages CodeRProvide the kind of package using one of the codes in Code list 8 of Annex II.an2bNumber of PackagesCR if marked Countable Provide the number of packages if the packages are countable in accordance with Code list 8 of Annex II. In case the Number of Packages is set to 0, then there should exist at least one PACKAGE with the same Shipping Marks and Number of Packages with value greater than 0. n..15cIdentity of Commercial SealDR if commercial seals are usedProvide the identification of the commercial seals, if used to seal the packages.an..35dSeal InformationOProvide any additional information concerning those commercial seals (e.g. type of seals used).an..350eSeal Information_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2fShipping MarksC

R if Number of Packages is 0 O Otherwise an..999 17.2WINE PRODUCTDR for wine products included in Part XII of Annex I to Regulation (EU) No 1308/2013aCategory of Wine ProductR For wine products included in Part XII of Annex I to Regulation (EU) No 1308/2013, provide one of the following values: 1Wine without PDO/PGI,2Varietal wine without PDO/PGI,3Wine with PDO or PGI,4Imported wine,5Other.n1bWine-Growing Zone CodeDR for wine products in bulk (nominal volume of more than 60 litres)Provide the wine-growing zone in which the product transported originates in accordance with Appendix 1 of Annex VII to Regulation (EU) No 1308/2013.n..2cThird Country of OriginCR if Category of Wine Product in box 17.2a is 4 (imported wine)Provide a Country Code as referred in Code list 3 of Annex II other than that of an EU Member State or a territory where Directive (EU) 2020/262 is applicable.a2dOther InformationOan..350eOther Information_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a217.2.1WINE OPERATION CodeDR for wine products in bulk (nominal volume of more than 60 litres)99xaWine Operation CodeRProvide one or several Wine operation Code(s) in accordance with the list in point 2.1.(e)(ii) of part B of Annex V to Delegated Regulation (EU) 2018/273.n..218DOCUMENT CertificateO9x aShort Description of DocumentCR, unless data field 18c or 18e is usedProvide a description of any certificate that relates to the transported goods, for instance certificates related to the Designation of Origin referred to in box 17l.an..350bShort Description of Document_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2cReference of DocumentCR, unless data field 18a or 18e is usedProvide a reference to any certificate that relates to the transported goods.an..350dReference of Document_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2eDocument TypeCR, unless data field 18a or 18c is usedProvide the document type code presented in Code List 15 of Annex II to Commission Implementing Regulation (EU) No 323/2016.an..4fDocument ReferenceCR if Document Type in box 18e is usedan..35 Table 2 (referred to in Article 5) Cancellation of the electronic administrative document (not applicable to e-SAD) ABCDEFG1ATTRIBUTERaDate and Time of Validation of CancellationCTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft cancellation messageThe addressed time is local timedateTime2EXCISE MOVEMENT e-ADRaARCRProvide the ARC of the e-AD for which cancellation is requestedan213CANCELLATIONRaCancellation ReasonRProvide the reason for cancelling the e-AD, using the codes in Annex II, Code list 9n1bComplementary InformationC R if Cancellation Reason is 0 O if Cancellation Reason is 1, 2, 3 or 4

(See box 3.a) Provide any additional information concerning the cancellation of the e-ADan..350cComplementary Information_LNGCR if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data groupa2 Table 3 (referred to in Article 6 and Article 9(2)) Messages concerning the change of destination Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558). ABCDEFG1ATTRIBUTERaDate and Time of Validation of Change of DestinationCTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft change of destination messageThe addressed time is local time.dateTime2e-AD/e-SAD UpdateRaSequence NumberCTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft change of destination messageSet to 1 at initial validation of the e-AD/e-SAD and then incremented by 1 upon each change of destination.n..2bARCRProvide the ARC of the e-AD/e-SAD of which the destination is changed.an21cJourney timeDR when the journey time changes following the change of destinationProvide the normal period of time necessary for the journey taking into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two-digit number (examples: H12, or D04). Indication for H should be less or equal to 24. Indication for D should be less or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code list 12 of Annex II.an3d Changed Transport Arrangement DR when the person responsible for arranging the transport changes following the change of destination Identify the person responsible for arranging the transport using one of the following values: 1Consignor,2Consignee,3Owner of goods,4Other.n1 eInvoice NumberDR when the invoice changes following the change of destinationProvide the number of the invoice relating to the goods. If the invoice has not yet been prepared, the number of the delivery note or any other transport document should be given.an..35FInvoice DateOThe Member State of dispatch may decide to make this data R when the Invoice Number changes following the change of destinationThe date of the document shown in box 2e.dategTransport Mode CodeC R when the Transport Mode changes following the change of destination R if Guarantor Type Code is given and is No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262 O otherwise Provide the mode of transport using the codes in Code list 6 of Annex II. If Guarantor Type Code in box 7a (if given) or in the last e-AD (box 11a of Table 1) or in the last, if any, Change of destination message (box 7b) that indicated change of place of delivery is No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262 the Transport Mode Code must be Fixed transport installation or Sea Transport.

n..2hComplementary InformationCR if Transport Mode Code is given and is OtherProvide a textual description of the mode of transport.an..350iComplementary Information_LNGCR if corresponding text field is usedProvide language code presented in Code list 1 of Annex II to define the language used in this data group.a23CHANGED DestinationR aDestination Type CodeR Provide the new destination of the movement using one of the following values: 1Tax warehouse (point (i) of Article 16(1)(a) of Directive (EU) 2020/262),2Registered consignee (point (ii) of Article 16(1)(a) of Directive (EU) 2020/262),3Temporary registered consignee (point (ii) of Article 16(1)(a) and Article 18(3) of Directive (EU) 2020/262),4Direct delivery (Article 16(4) of Directive (EU) 2020/262),6Export (point (iii) and (v) of Article 16(1)(a) of Directive (EU) 2020/262),9Destination – Certified Consignee (Article 33(1) of Directive (EU) 2020/262),10Destination – Temporary Certified Consignee (Articles 33(1) and 35(8) of Directive (EU) 2020/262),11Destination – Return to the place of dispatch of the Consignor.n..24TRADER New ConsigneeDR when the consignee changes following the change of destinationaTrader IdentificationC R for Destination Type Code 1, 2, 3 4, 9, 10 and 11 O for Destination Type Code 6 (See Destination Type Codes in box 3a) For Destination Type Code: 1, 2, 3, 4, 9 and 10: provide a valid SEED registration number of the authorised warehousekeeper, registered consignee, certified consignee or temporary certified consignee, 6: provide the VAT identification number of the person representing the consignor at the office of export. 11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified consignor of the movement. an..16bTrader NameRan..182cStreet NameRan..65 dStreet NumberOan..11ePostcodeRan..10fCityRan..50gNAD_LNGRProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2hEORI NumberC O for Destination Type Code 6 This data element does not apply for Destination Type Code 1, 2, 3, 4, 9, 10 and 11 (See Destination Type Codes in box 3a) Provide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(1) of Directive (EU) 2020/262an..175TRADER Place of DeliveryC R for Destination Type Code 1, 4, 9 and 10 O for Destination Type Code 2 and 3 (See Destination Type Codes in box 3a) Provide the actual place of delivery of the excise goods. For Destination Type Code 2, the data group: is O after successful validation of the draft change of destination, since the Member State of Dispatch can fill in this box with the address of the Registered Consignee defined in SEED, does not apply for the draft change of destination. aTrader IdentificationC R for Destination Type Code 1, 9 and 10 O for Destination Type Code 2 and 3 (See Destination Type Codes in box 3a) For Destination Type Code: 1: provide a valid SEED registration number of the tax warehouse of destination,

2, 3, 9 and 10: provide the VAT identification number or any other identifier. an..16bTrader NameC R for Destination Type Code 1, 2, 3, 9 and 10 O for Destination Type Code 4 (See Destination Type Codes in box 3a) an..182 cStreet NameC For box 5c, 5e and 5f: R for Destination Type Code 2, 3, 4, 9 and 10 O for Destination Type Code 1 (See Destination Type Codes in box 3a) an..65dStreet NumberOan..11ePostcodeCan..10fCityCan..50gNAD_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a26OFFICE Place of Delivery – CustomsC R in case of export (Destination Type Code 6) (See Destination Type Codes in box 3a) aOffice Reference NumberR Provide the code of the office of export at which the export declaration will be lodged in accordance with Article 221(2) of Commission Implementing Regulation (EU) 2015/2447. See Code list 4 of Annex II. Enter a code of a customs office that exists in the customs office list with export role. an87MOVEMENT GUARANTEED O for movements under duty suspension. This data group does not apply to movements of goods already released for consumption aGuarantor Type CodeR Identify the person(s) responsible for providing the guarantee using guarantor type code in Code list 5 of Annex II. If Guarantor Type Code is No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262, the Excise Product Code contained in the last e-AD (box 17b of Table 1) or in the last, if any, Report of receipt/Report of export message (box 7d of Table 6) that indicated partial refusal must be an energy product. n..4 7.1TRADER GuarantorC R if one of the following Guarantor Type Codes applies: 2, 3, 12, 13, 23, 24, 34, 123, 124, 134, 234 or 1234 (See Guarantor Type Code in Code list 5 of Annex II) Identify the transporter and/or the owner of the goods if they provide the guarantee.2XaTrader Excise NumberOThe Member State of dispatch may decide to make this data RProvide a valid SEED registration number or VAT identification number of the transporter or owner of the excise goods.an13bVAT NumberOan..14cTrader NameC For 7c, d, f and g: O if Trader Excise Number is provided, otherwise R an..182dStreet NameCan..65eStreet NumberOan..11fPostcodeCan..10gCityCan..50hNAD_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a28TRADER New Transport ArrangerCR to identify the person responsible for arranging the transport if the value in box 2d is 3 or 4aVAT NumberOThe Member State of dispatch may decide to make this data Ran..14bTrader NameRan..182cStreet NameRan..65dStreet NumberOan..11ePostcodeRan..10 fCityRan..50gNAD_LNGRProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a29TRADER New TransporterOThe Member State of dispatch may decide to make this data R when the transporter changes following the change of destinationIdentify the new person carrying out the transport.aVAT NumberOan..14bTrader NameRan..182cStreet NameRan..65dStreet NumberOan..11ePostcodeRan..10fCityRan..50gNAD_LNGRProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a210TRANSPORT DETAILSDR when the transport details have changed following the change of destination99xaTransport Unit CodeRProvide Transport Unit Code(s) related to the transport mode indicated in box 2g, see Code list 7 of Annex II.n..2bIdentity of Transport UnitsC

R if the Transport Unit Code is other than 5 (See box 10a) Enter the registration number of the transport unit(s) when the Transport Unit Code is other than 5.an..35cIdentity of Commercial SealDR if commercial seals are usedProvide the identification of the commercial seals, if used to seal the transport unit.an..35dSeal InformationOProvide any additional information concerning those commercial seals (e.g. type of seals used).an..350 eSeal Information_LNGCR if corresponding text field is usedProvide language code, see Code list 1 of Annex II.a2fComplementary InformationOProvide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units.an..350gComplementary Information_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2 Table 4 (referred to in Articles 6 and 7) Change of destination/splitting of movement ABCDEFG1EXCISE NOTIFICATIONRaNotification TypeRTo be provided by the competent authorities of the Member State of destination (in the case of Notification of Change of Destination) or of the Member State of dispatch (in the case of Notification of splitting) Provide the reason for the notification using one of the following values: 1Change of destination2Splittingn1bNotification Date and TimeRTo be provided by the competent authorities of the Member State of destination (in the case of Notification of Change of Destination) or of the Member State of dispatch (in the case of Notification of splitting)The addressed time is local time.dateTime cARCRTo be provided by the competent authorities of the Member State of destination (in the case of Notification of Change of Destination) or of the Member State of dispatch (in the case of Notification of splitting)Provide the ARC of the e-AD or e-SAD (the latter only in case of change of destination) for which the notification is provided.an21dSequence NumberRTo be provided by the competent authorities of the Member State of destination (in the case of Notification of Change of Destination) or of the Member State of dispatch (in the case of Notification of splitting) Provide the Sequence Number of the e-AD or e-SAD (the latter only in case of change of destination). Set to 1 at initial validation of the e-AD or e-SAD (the latter only in case of change of destination) and then incremented by 1 upon each change of destination. n..22DOWNSTREAM ARCC R if the Notification Type is 2 in box 1a To be provided by the competent authorities of the Member State of dispatch 9xaARCRTo be provided by the competent authorities of the Member State of dispatchan21 Table 5 (referred to in Article 7 and Article 9(2)) Splitting of consignment (not applicable to e-SAD) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1).

ABCDEFG1e-AD SplittingRaUpstream ARCR Provide the ARC of the e-AD to be split. See Code list 2 of Annex II. an212MSA of SplittingRaMember State CodeRProvide the Member State in the territory of which is carried out the splitting of the movement using the Member State code in Code list 3 of Annex II.a2 3e-AD Split DetailsRSplitting is achieved by fully replacing the concerned e-AD by two or several new ones.9xaLocal Reference NumberRA unique serial number assigned to the e-AD by the consignor which identifies the consignment in the records of the consignor.an..22bJourney TimeDR when the journey time changes following the splitting operationProvide the normal period of time necessary for the journey taking into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two-digit number (examples: H12, or D04). Indication for H should be less or equal to 24. Indication for D should be less or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code list 12 of Annex II.an3cChanged Transport ArrangementDR when the person responsible for arranging the transport changes following the splitting operation Identify the person responsible for arranging the first transport using one of the following values: 1Consignor,2Consignee,3Owner of goods,4Other.n13.1CHANGED DestinationRaDestination Type CodeR Provide the destination of the movement using one of the following values: 1Tax warehouse (point (i) of Article 16(1), point (a) of Directive (EU) 2020/262),2Registered consignee (point (ii) of Article 16(1), point (a), of Directive (EU) 2020/262),3Temporary registered consignee (Article 16(1), point (a)(ii) and Article 18(3) of Directive (EU) 2020/262),4Direct delivery (Article 16(4) of Directive (EU) 2020/262),6Export (Article 16(1), point (a)(iii) and (v), of Directive (EU) 2020/262),8Unknown destination (consignee unknown; Article 22 of Directive (EU) 2020/262).n..2 3.2TRADER New ConsigneeC O if the Destination Type Code is other than 8 (See Destination Type Codes in box 3.1a) For Destination Type Code: 1, 2, 3, 4 and 6: Change of the consignee following the splitting operation renders this data group R. aTrader IdentificationC R for Destination Type Code 1, 2, 3 and 4 O for Destination Type Code 6 This data element does not apply for Destination Type Code 8 (See Destination Type Codes in box 3.1a) For Destination Type Code: 1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered consignee, 6: provide the VAT identification number of the person representing the consignor at the office of export. an..16bTrader NameRan..182cStreet NameRan..65dStreet NumberOan..11ePostcodeRan..10fCityRan..50gNAD_LNGRProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2hEORI NumberC O for Destination Type Code 6 This data element does not apply for Destination Type Code 1, 2, 3, 4 and 8 (See Destination Type Codes in box 3.1a)

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..173.3TRADER Place of DeliveryC R for Destination Type Code 1 and 4 O for Destination Type Code 2 and 3 (See Destination Type Codes in box 3.1a) aTrader IdentificationC R for Destination Type Code 1 O for Destination Type Code 2 and 3 (See Destination Type Codes in box 3.1a) For Destination Type Code: 1: provide a valid SEED registration number of the tax warehouse of destination, 2 and 3: provide the VAT identification number or any other identifier. an..16 bTrader NameC R for Destination Type Code 1, 2 and 3 O for Destination Type Code 4 (See Destination Type Codes in box 3.1a) an..182cStreet NameC For box 3.3c, 3.3e and 3.3f: R for Destination Type Code 2, 3 and 4 O for Destination Type Code 1 (See Destination Type Codes in box 3.1a) an..65dStreet NumberOan..11ePostcodeCan..10fCityCan..50gNAD_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a23.4OFFICE Place of Delivery – CustomsC R in case of export (Changed Destination Type Code 6) (See Destination Type Codes in box 3.1a) aOffice Reference NumberR Provide the code of the office of export at which the export declaration will be lodged in accordance with Commission Delegated Regulation (EU) 2015/2446. See Code list 4 of Annex II. an83.5TRADER New Transport ArrangerCR to identify the person responsible for arranging the transport if the value in box 3c is 3 or 4aVAT NumberOThe Member State of dispatch may decide to make this data Ran..14bTrader NameRan..182cStreet NameRan..65dStreet NumberOan..11ePostcodeRan..10 fCityRan..50gNAD_LNGRProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a23.6TRADER New TransporterOThe Member State of dispatch may decide to make this data R when the transporter changes following the splitting operationIdentify the person carrying out the new transport.aVAT NumberOan..14bTrader NameRan..182cStreet NameRan..65dStreet NumberOan..11ePostcodeRan..10fCityRan..50gNAD_LNGRProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a23.7TRANSPORT DETAILSDR when the transport details have changed following the splitting operation99XaTransport Unit CodeRProvide the Transport Unit Code(s). See Code list 7 of Annex II.n..2bIdentity of Transport UnitsC R if the Transport Unit Code is other than 5 (See box 3.7a) Enter the registration number of the transport unit(s) when the Transport Unit Code is other than 5.an..35cIdentity of Commercial SealDR if commercial seals are usedProvide the identification of the commercial seals, if used to seal the transport unit.an..35dSeal InformationOProvide any additional information concerning those commercial seals (e.g. type of seals used).an..350eSeal Information_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2

fComplementary InformationOProvide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units.an..350gComplementary Information_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a23.8E-AD BodyRA separate data group must be used for each product composing the consignment.999xaBody Record Unique ReferenceR Provide the Body Record Unique Reference of the product in the original split e-AD. The Body Record Unique Reference must be unique per e-AD Split Details. The value of this data element must be greater than zero. n..3bExcise Product CodeRProvide the applicable excise product code, see Code list 10 of Annex II.an..4cCN CodeR Provide the CN code applicable at the date of submission of the splitting operation. The value of this data element must be greater than zero. n8dQuantityR Provide quantity (expressed in the unit of measurement associated with the product code – See Code lists 10 and 11 of Annex II). For a movement to a registered consignee referred to in Article 18(3) of Directive (EU) 2020/262, the quantity shall not exceed the quantity which he is authorised to receive. For a movement to an exempted organisation referred to in Article 11 of Directive (EU) 2020/262, the quantity shall not exceed the quantity registered in the excise duty exemption certificate. The value of this data element must be greater than zero. n..15,3 eGross MassR Provide the gross mass of the consignment (the excise goods with packaging). The value of this data element must be greater than zero. The Gross Mass must be equal to or higher than Net Mass. n..16,6fNet MassR Provide the mass of the excise goods without packaging. The value of this data element must be greater than zero. The Gross Mass must be equal to or higher than Net Mass. n..16,6iFiscal MarkOProvide any additional information concerning the fiscal marks required by the Member State of destination.an..350jFiscal Mark_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 in Annex II to define the language used in this data group.a2kFiscal Mark Used flagDR if fiscal marks are usedProvide 1 if the goods contain or carry fiscal marks or 0 if the goods do not contain or carry fiscal marks.n1oDensityCR if applicable for the excise good in question Provide the density at 15 °C, if applicable in accordance with Code list 10 in the table in Annex II. The value of this data element must be greater than zero. n..5,2pCommercial DescriptionOThe Member State of dispatch may decide to make this data requiredProvide the commercial description of the goods in order to identify the products transported.an..350qCommercial Description_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2rBrand Name of ProductsDR if the excise goods have a brand nameProvide the brand name of the goods, if applicable.an..350sBrand Name of Products_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2

3.8.1PACKAGER99xaKind of Packages CodeRProvide the kind of package, using one of the codes in Code list 8 of Annex II.an2bNumber of PackagesCR if marked Countable Provide the number of packages if the packages are countable in accordance with Code list 8 of Annex II. In case the Number of Packages is set to 0, then there should exist at least one PACKAGE with the same Shipping Marks and Number of Packages with value greater than 0. n..15cIdentity of Commercial SealDR if commercial seals are usedProvide the identification of the commercial seals, if used to seal the packages.an..35dSeal InformationOProvide any additional information concerning those commercial seals (e.g. type of seals used).an..350eSeal Information_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2cShipping MarksC R if Number of Packages is 0 O Otherwise an..999 Table 6 (referred to in Article 8 and Article 9(3)) Report of receipt/Report of export ABCDEFG1ATTRIBUTERaDate and Time of Validation of Report of Receipt/ExportCTo be provided by the competent authorities of the Member State of destination/export upon validation of the Report of receipt/Report of exportThe addressed time is local time.dateTime 2EXCISE MOVEMENTRaARCRProvide the ARC of the e-AD/e-SAD. See Code list 2 of Annex II.an21bSequence NumberR Provide the sequence number of the e-AD/e-SAD. Set to 1 at initial validation of the e-AD/e-SAD and then incremented by 1 upon each change of destination n..23TRADER ConsigneeCR, except where Message Type data element in the corresponding electronic administrative document is set to 2 – Submission for export with local clearanceaTrader IdentificationC R for Destination Type Code 1, 2, 3, 4, 9, 10 and 11 O for Destination Type Code 6 Does not apply for Destination Type Code 5 (See Destination Type Codes in box 1a of Table 1) For Destination Type Code: 1, 2, 3, 4, 9 and 10 provide a valid SEED registration number of the authorised warehousekeeper, registered consignee, temporary registered consignee, certified consignee or temporary certified consignee, 6: provide the VAT identification number of the person representing the consignor at the office of export. 11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified consignor of the movement an..16bTrader NameRan..182cStreet NameRan..65dStreet NumberOan..11ePostcodeRan..10fCityRan..50gNAD_LNGRProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2 hEORI NumberC O for Destination Type Code 6 This data element does not apply for Destination Type Code 1, 2, 3, 4, 5, 8, 9 and 10 (See Destination Type Codes in box 1a of Table 1) Provide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(1) of Directive (EU) 2020/262an..174TRADER Place of DeliveryC R for Destination Type Code 1 and 4

O for Destination Type Code 2, 3, 5, 9 and 10 (See Destination Type Codes in box 1 a of Table 1) Provide the actual place of delivery of the excise goods.aTrader IdentificationC R for Destination Type Code 1 O for Destination Type Code 2, 3 and 5 (See Destination Type Codes in box 1a of Table 1) For Destination Type Code: 1: provide a valid SEED registration number of the tax warehouse of destination, 2, 3, 5, 9 and 10: provide the VAT identification number or any other identifier. an..16bTrader NameC R for Destination Type Code 1, 2, 3, 5, 9 and 10 O for Destination Type Code 4 (See Destination Type Codes in box 1a of Table 1) an..182cStreet NameC For box 4c, 4e and 4f: R for Destination Type Code 2, 3, 4, 5, 9 and 10 O for Destination Type Code 1 (See Destination Type Codes in box 1a of Table 1) an..65dStreet NumberOan..11ePostcodeCan..10fCityCan..50gNAD_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2 5OFFICE of DestinationC R for Destination Type Code 1, 2, 3, 4, 5, 9, 10 and 11 (See Destination Type Codes in box 1a of Table 1) aOffice Reference NumberRProvide the code of the office of the competent authorities in the Member State of destination responsible for excise control at the place of destination. See Code list 4 of Annex II.an86REPORT of Receipt/ExportRaDate of Arrival of the Excise GoodsRThe date at which the movement ends in accordance with Articles 19(2) and 33(4) of Directive (EU) 2020/262.DatebGlobal Conclusion of ReceiptR 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..2cComplementary informationOProvide any additional information concerning the receipt of the excise goods.an..350dComplementary information_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a27REPORT of Receipt/Export BODYC R if the value of the Global Conclusion of Receipt is other than 1 and 21 (See box 6b) 999X aBody Record Unique ReferenceR Provide the Body Record Unique Reference of the associated e-AD/e-SAD (box 17a of Table 1) related to the same excise product as in the associated e-AD/e-SAD for which one of the codes other than 1 and 21 is applicable. The value of this data element must be greater than zero n..3bIndicator of Shortage or ExcessDR when a shortage or excess is detected for the body record concerned Possible values are: SShortage,EExcess.a1cObserved Shortage or ExcessCR if indicator in box 7b is given Provide quantity (expressed in the unit of measurement associated with the product code – See Code lists 10 and 11) The value of this data element must be greater than zero n..15,3dExcise Product CodeRProvide the applicable excise product code, see Code list 10 of Annex II.an4eRefused QuantityC

R if the Global Conclusion of Receipt code is 4 (See box 6b) Provide quantity for each body record for which excise goods are refused (expressed in the unit of measurement associated with the product code – see Code lists 10 and 11 of Annex II). The value of this data element must be greater than zero n..15,37.1UNSATISFACTORY REASOND R for each body record for which the Global Conclusion of Receipt code 2, 3, 4, 22 or 23 applies (See box 6b) 9X aUnsatisfactory ReasonR Possible values are: 0Other,1Excess,2Shortage,3Goods damaged,4Broken seal,5Reported by ECS,7Quantity higher than the one on the temporary authorisation.n1bComplementary InformationC R if Unsatisfactory Reason Code is 0 O if Unsatisfactory Reason Code is 1, 2, 3, 4, 5 or 7 (See box 7.1a) Provide any additional information concerning the receipt of the excise goods.an..350cComplementary Information_LNGCR if corresponding text field is usedProvide the language code presented in Code list 1 of Annex II to define the language used in this data group.a2.

Annex

ANNEX II Lists of codes

1. LANGUAGE CODES CodeDescriptionbgBulgarianbtBulgarian (Latin character)hrCroatiancsCzechdaDanishnlDutchenEnglishetEstonianfiFinnishfrFrenchgaGaelicgrGreek (Latin character)deGermanelGreekhuHungarianitItalianlvLatvianltLithuanianmtMalteseplPolishptPortugueseroRomanianskSlovakslSlovenian (Slovene)esSpanishsvSwedish
2. ADMINISTRATIVE REFERENCE CODE FieldContentField TypeExample1YearNumeric 2052Identifier of the MS where the e-AD/e-SAD was initially submittedAlphabetic 2ES3Nationally assigned unique codeAlphanumeric 15 (digits and capital letters)7R19YTE17UIC8J44Type of movementAlphanumeric 1P5Check digitNumeric 19 Field 1 is the last two digits of the year of formal acceptance of movement Field 2 is the country code referred to in code list 3 Field 3 is to be filled with a unique identifier per EMCS movement. The way this field is used is under the responsibility of the Member States, but each EMCS movement must have a unique number Field 4 gives an identifier for the type of the movement. The value is P for a movement of goods already released for consumption and any other value for a movement of goods under duty suspension Field 5 gives the check digit for the whole ARC that will help detect an error when keying the ARC.
3. COUNTRY CODES Must be identical to the codes established in the nomenclature of countries and territories for the European statistics on international trade in goods set out in Annex I to Commission Implementing Regulation (EU) 2020/1470 Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2). , except: For Greece, where EL instead of GR must be used.
4. CUSTOMS OFFICE REFERENCE NUMBER (COR) The COR is composed of an identifier of the Country Code of the Member State followed by a 6-digit alphanumeric national number, example IT0830AB.

1. GUARANTOR TYPE CODE CodeDescription1Consignor2Transporter3Owner of the Excise product4Consignee5No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262 12Joint guarantee of the consignor and of the transporter13Joint guarantee of the consignor and of the owner of the Excise products14Joint guarantee of the consignor and of the consignee23Joint guarantee of the transporter and of the owner of the Excise products24Joint guarantee of the transporter and of the consignee34Joint guarantee of the owner of the Excise products and of the consignee123Joint guarantee of the consignor, of the transporter and of the owner of the Excise products124Joint guarantee of the consignor, of the transporter and of the consignee134Joint guarantee of the consignor, of the owner of the Excise products and of the consignee234Joint guarantee of the transporter, of the owner of the Excise products and of the consignee1234Joint guarantee of the consignor, of the transporter, of the owner of the Excise products and of the consignee
2. TRANSPORT MODE CODE CodeDescription0Other1Sea Transport2Rail transport3Road transport4Air transport5Postal consignment7Fixed transport installations8Inland waterway transport
3. TRANSPORT UNIT CODE CodeDescription1Container2Vehicle3Trailer4Tractor5Fixed transport installation
4. PACKAGING CODES Use the codes of Annex VI, of Recommendation No 21, adopted by the United Nations Centre for Trade Facilitation and Electronic Business United Nations Economic Commission for Europe. RECOMMENDATION No 21, fourth revised edition, adopted by the United Nations Centre for Trade Facilitation and Electronic Business (UN/CEFACT). ECE/TRADE/309. Geneva, May 2002. .
5. CANCELLATION REASON CODE CodeDescription0Other1Typing error2Commercial transaction interrupted3Duplicate e-AD4The movement has not begun at the date of dispatch
6. EXCISE PRODUCT Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ L 176, 5.7.2011, p. 24). Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ L 283, 31.10.2003, p. 51). EPCCATUNITDescriptionAPDT200T4Cigarettes, as defined in Article 3 of Council Directive 2011/64/EU, and products treated as cigarettes in accordance with Article 2(2) of that DirectiveNNNT300T4Cigars and cigarillos, as defined in Article 4 of Directive 2011/64/EUNNNT400T1Fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of Directive 2011/64/EUNNNT500T1Smoking tobacco, as defined in Article 5(1) of Directive 2011/64/EU, other than fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of that Directive, and products treated as smoking tobacco other than fine-cut tobacco for the rolling of cigarettes in accordance with Article 2(2) of that DirectiveNNNB000B3 Beer, as defined in Article 2 of Directive 92/83/EEC YYNW200W3Still wine and still fermented beverages other than wine and beer, as defined in Articles 8(1) and 12(1) of Directive 92/83/EECYNNW300W3Sparkling wine and sparkling fermented beverages other than wine and beer, as defined in Article 8(2) and 12(2) of Directive 92/83/EECYNNI000I3

Article 17 of Directive 92/83/EEC YNN S200S3Spirituous beverages, as defined in Article 20, first, second and third indent of Directive 92/83/EECYNNS300S3 Ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC, falling within CN codes 2207 and 2208, other than spirituous beverages (S200) YNNS400S3Partially denatured alcohol, falling within Article 20 of Directive 92/83/EEC, being alcohol which has been denatured but which does not yet fulfil the conditions to benefit from the exemption foreseen in Article 27(1)(a) or (b) of that Directive, other than spirituous beverages (S200)YNNS500S3Products containing ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC, falling within CN codes other than 2207 and 2208YNNS600S3Completely denatured alcohol, falling within Article 20 of Directive 92/83/EEC, being alcohol which has been denatured and fulfils the conditions to benefit from the exemption provided for in Article 27(1)(a) of that DirectiveYNNE200E2Vegetable and animal oils – Products falling within CN codes 1507 to 1518, if these are intended for use as heating fuel or motor fuel (Article 20(1)(a) of Council Directive 2003/96/EC)NNYE300E2 Mineral oils (energy products) – Products falling within CN codes 270710, 270720, 270730, and 270750 (Article 20(1)(b) of Directive 2003/96/EC) NNYE410E2 Leaded petrol falling within CN codes 27101231, 27101251 and 27101259 (Article 20(1)(c) of Directive 2003/96/EC) NNYE420E2Unleaded petrol falling within CN codes 27101231, 27101241, 27101245 and 27101249 (Article 20(1)(c) of Directive 2003/96/EC)NNYE430E2Gasoil, unmarked falling within CN codes 27101943, 27101946, 27101947, 27101948, 27102011, 27102015, 27102017 and 27102019 (Article 20(1)(c) of Directive 2003/96/EC)NNYE440E2 Gasoil, marked falling within CN codes 27101943, 27101946, 27101947, 27101948, 27102011, 27102015, 27102017 and 27102019 (Article 20(1)(c) of Directive 2003/96/EC) NNY E450E2Kerosene, falling within CN codes 27101921 and unmarked kerosene falling with CN code 27101925 (Article 20(1)(c) of Directive 2003/96/EC)NNYE460E2Kerosene, marked falling within CN codes 27101925 (Article 20(1)(c) of Directive 2003/96/EC)NNYE470E1 Heavy fuel oil falling within CN codes 27101962, 27101964, 27101968, 27102031, 27102035 and 27102039 (Article 20(1)(c) of Directive 2003/96/EC) NNNE480E2 Products falling within CN codes 27101221, 27101225, 27101929 and 27102090 (only for products of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)) in bulk commercial movements (Article 20(1)(c) of Directive 2003/96/EC) NNYE490E2 Products falling within CN codes 27101211, 27101215, 27101270, 27101290, 27101911, 27101915, 27101931, 27101935, 27101951 and 27101955 (Article 20(1)(c) of Directive 2003/96/EC) NNYE500E1Liquefied petroleum gases and other gaseous hydrocarbons (LPG) of CN codes 27111211 to 27111900 (Article 20(1)(d) of Directive 2003/96/EC)NNNE600E1Saturated acyclic hydrocarbons falling within CN code 290110 (Article 20(1)(e) of Directive 2003/96/EC)NNNE700E2

Cyclic hydrocarbons falling within CN codes 290220, 290230, 290241, 290242, 290243 and 290244 (Article 20(1)(f) of Directive 2003/96/EC) NNYE800E2 Products falling within CN code 29051100 (methanol (methyl alcohol)), which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel (Article 20(1)(g) of Directive 2003/96/EC) NNYE910E2 Fatty-acid mono-alkyl esters, containing by weight 96,5 % or more of esters (FAMAE) falling within CN code 38260010 (Article 20(1)(h) of Directive 2003/96/EC) NNY E920E2 Products falling within CN codes 38249986, 38249992 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38249993, 38249996 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products) and 38260090, if these are intended for use as heating fuel or motor fuel (Article 20(1)(h) of Directive 2003/96/EC) NNYE930E2 Additives falling within CN codes 381111, 38111900 and 38119000 NNN Note to the table: The CN Codes used in the table for energy products are those of Commission Regulation (EC) No 2031/2001 (OJ L 279, 23.10.2001, p. 1) and Commission Implementing Regulation (EU) 2017/1925 (OJ L 282, 31.10.2017, p. 1), as laid down in Directive 2003/96/EC and Commission Implementing Decision (EU) 2018/552 (OJ L 91, 9.4.2018, p. 27). Legend of table columns: EPCExcise Product CodeCATExcise product categoryUNITUnit of measurement (from the list 11)A:Alcoholic strength must be given (Yes/No)P:Degree Plato may be given (Yes/No)D:Density at 15 °C must be given (Yes/No) 11. UNITS OF MEASUREMENT Unit of measurement codeDescription1Kg2Litre (temperature of 15 °C)3Litre (temperature of 20 °C)41000 items 12. MAXIMUM JOURNEY TIME PER TRANSPORT MODE CODE Transport Mode CodeMaximum Journey Time0D451D452D353D354D205D307D158D35 Note 1: The value 0 refers to multimode transport (where there is unload and reload of cargo) and covers the cases of Group Consignments, Export, Split and Change of destination. Note 2: In case of export, the journey time is the estimated duration of the journey up to the exit of customs territory of the Union. Note 3: For movements of goods already released for consumption (e-SAD), an extra 30 days are added to the maximum journey time. 13. National Administration-Degree Plato CountryRate(s) Structure for Beer in °PlatoAT – AustriaYesBE – BelgiumYesBG – BulgariaYesCZ – CzechiaYesDE – GermanyYesEL – GreeceYesES – SpainYesIT – ItalyYesLU – LuxembourgYesMT – MaltaYesNL – NetherlandsYesPL – PolandYesPT – PortugalYesRO – RomaniaYes