TheLawyer.sh
Tilbage

Commission Implementing Regulation (EU) 2022/2449 of 13 December 2022 amending Implementing Regulation (EU) No 612/2013 as regards the data registered in messages relating to the registration of economic operators involved in the movements of excise goods released for consumption in one Member State and moved to another Member State to be delivered there for commercial purposes

Den Europæiske UnionForordning2022

European Union

Commission Implementing Regulation (EU) 2022/2449 of 13 December 2022 amending Implementing Regulation (EU) No 612/2013 as regards the data registered in messages relating to the registration of economic operators involved in the movements of excise goods released for consumption in one Member State and moved to another Member State to be delivered there for commercial purposes THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 OJ L 121, 8.5.2012, p. 1. , and in particular Article 22 thereof, Whereas: (1) Article 1 of 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 (OJ L 58, 27.2.2020, p. 43). is currently applied to supervise movements of excise goods under a duty suspension arrangement within the meaning of Article 3, point (6), of Council Directive (EU) 2020/262 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). . That Directive extends the use of the computerised system referred to in Article 1 of Decision (EU) 2020/263 (the computerised system) to the supervision of excise goods released for consumption in the territory of one Member State and then moved to the territory of another Member State in order to be delivered there for commercial purposes. Such movements are to take place under cover of an electronic simplified administrative document that is to be submitted by the consignor by using the computerised system, with effect from 13 February 2023. Until that date, Commission Regulation (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). applies under which such movements take place under cover of a document in paper form, namely the simplified accompanying document. (2) Commission Delegated Regulation (EU) 2022/1636 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 (OJ L 247, 23.9.2022, p. 2). establishes the structure and content of the electronic simplified administrative document exchanged through the computerised system and repeals Regulation (EEC) No 3649/92 as from 13 February 2023. (3) The structure and content of the electronic administrative documents exchanged through the computerised system were regulated under Commission Regulation (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). , implementing 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). , as regards the movement of excise goods under a duty suspension arrangement. The structure and content of the electronic administrative documents established by Delegated Regulation (EU) 2022/1636, and the rules and procedures laid down in Commission Implementing Regulation (EU) 2022/1637 Commission Implementing Regulation (EU) 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 by establishing the form to be used for the exemption certificate (OJ L 247, 23.9.2022, p. 57). , replace the ones laid down in Regulation (EC) No 684/2009. For reasons of clarity, references to Regulation (EC) No 684/2009 in Commission Implementing Regulation (EU) No 612/2013 Commission Implementing Regulation (EU) No 612/2013 of 25 June 2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties (OJ L 173, 26.6.2013, p. 9). need to be amended. (4) Article 19 of Regulation (EU) No 389/2012 lays down an obligation for Member States to maintain electronic registers of authorisations held by economic operators, and tax warehouses, that are engaged in the movement of excise goods. (5) Council Regulation (EU) 2020/261 Council Regulation (EU) 2020/261 of 19 December 2019 amending Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic registers (OJ L 58, 27.2.2020, p. 1). extends the scope of Article 19 of Regulation (EU) No 389/2012, with effect from 13 February 2023, to include two new categories of economic operators, namely certified consignors and certified consignees moving excise goods that have already been released for consumption. (6) Council Regulation (EU) 2021/774 Council Regulation (EU) 2021/774 of 10 May 2021 amending Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic registers (OJ L 167, 12.5.2021, p. 1). extends the scope of Article 19 of Regulation (EU) No 389/2012, with effect from 13 February 2023, to include two new categories of economic operators, namely certified consignors and certified consignees moving excise goods that have already been released for consumption only occasionally. (7) Implementing Regulation (EU) No 612/2013 sets out the information to be recorded in the messages regarding the registration of economic operators and tax warehouses involved in the movement of excise goods under duty suspension. The scope of that Implementing Regulation should be extended to cover the information to be recorded in the messages regarding the registration of economic operators involved in the movement of excise goods that that have already been released for consumption.

(8) Directive (EU) 2020/262 replaces and repeals Directive 2008/118/EC with effect from 13 February 2023. For reasons of clarity, references in Implementing Regulation (EU) No 612/2013 to Directive 2008/118/EC should be amended. (9) Annex I to Implementing Regulation (EU) No 612/2013 lays down the structure and content of messages relating to the registration of economic operators, and tax warehouses, in the national registers and the Central Register, in the field of excise duties when goods are moved under duty suspension arrangement. The scope of such messages should be amended to incorporate the new types of economic operators involved in the movement of excise goods that have already been released for consumption. (10) Several technical updates to the computerised system have not yet been reflected in Table 3 of Annex I to Implementing Regulation (EU) No 612/2013. Therefore, that Table should be amended accordingly. (11) Annex II to Implementing Regulation (EU) No 612/2013 lays down the codes required for the completion of certain data fields in the messages relating to the authorisation of economic operators and tax warehouses in the national registers and in the Central Register, referred to in Article 19 of Regulation (EU) No 389/2012. Authorisations to move excise goods are provided by the competent authorities to economic operators, and a unique excise number as referred to in Article 19(2) of Regulation (EU) No 389/2012 is assigned to each authorisation. An economic operator may be granted more than one type of authorisation. Member States may group the multiple unique excise numbers of an economic operator under a single Global Excise Trader Identifier for the purposes of control and risk analysis. For this reason, a list of codes should be added to that Annex. (12) Implementing Regulation (EU) No 612/2013 should therefore be amended accordingly. (13) As the extension of the use of the computerised system is to apply as from 13 February 2023, the application of this Regulation should be deferred to that date. (14) 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) No 612/2013 is amended as follows: (1) in Article 1, paragraph 3 is replaced by the following: 3. Where codes are required for the completion of certain data fields in the messages referred to in paragraph 1, the codes listed in Annex II to this Regulation, or in Annex II to Commission Delegated Regulation (EU) 2022/1636 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 (OJ L 247, 23.9.2022, p. 2).; , shall be used. (2) in Article 6, paragraph 3 is amended as follows: (a) point (a) is amended as follows:

(1) the introductory wording is replaced by the following: (a) if the unique excise number submitted corresponds to a record for an authorised warehouse keeper, a registered consignee, a registered consignor, a certified consignee, or a certified consignor, the extract shall contain any of the following:; (2) point (iv) is replaced by the following: (iv) information on the operator role code indicating whether a registered consignee or an authorised warehouse keeper is authorised under Article 16(4) of Council Directive (EU) 2020/262 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).; to have excise goods moved to a place of direct delivery (data group 2.3 set out in Table 2 of Annex I); (b) in point (c), the introductory wording is replaced by the following: if the unique excise number submitted corresponds to a registered consignee or certified consignee or certified consignor that falls under points (h), (l) and (m) of Article 19(2) of Regulation (EU) No 389/2012, the extract shall, in addition to the data provided in point (a) of this paragraph, contain the following information:; (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 2023. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 13 December 2022. For the Commission The President Ursula von der Leyen

Annex

ANNEX I Annex I to Implementing Regulation (EU) No 612/2013 is amended as follows: (1) in point 2, the following point (aa) is inserted: (aa) e-SAD: electronic simplified administrative document;; (2) point 3 is amended as follows: (a) point (c) is replaced by the following: (c) Authorisation Start Date means the date from which an economic operator is authorised by the responsible Member State to produce, store, send or receive excise goods within the meaning of Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262;; (b) point (e) is replaced by the following: (e) Validity Start Date means the date from which the premises of an economic operator have been declared by the responsible Member State to be valid as a location to produce, send or receive excise goods within the meaning of Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262;; (3) tables 1 to 4 are replaced by the following: Table 1 Common request (referred to in Article 4(5), Article 7(2) and Article 8(2)) ABCDEFG1ATTRIBUTESRaRequest TypeR The possible values are: 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-ADs/e-SADs7Request for SEED statistics8Request for retrieval of a list of e-ADs9Request for retrieval of a list of e-SADsn1bRequest 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 4 in Annex II to Delegated Regulation (EU) 2022/1636)an8dRequest Correlation IdentifierC R if <Request Type> is 2, 5, 6 7, 8 or 9 Does not apply otherwise (see Request Type in box 1a) The value of <Request Correlation Identifier> is unique per Member State.an..44 eStart 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 DateCdategSingle DateC R if <Request Type> is 2 or 5 Does not apply otherwise (see Request Type in box 1a) date2E-AD/E-SAD LIST REQUESTC R if <Request Type> is 6, 8 or 9 Does not apply otherwise (see Request Type in box 1a) aMember State CodeR(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)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/e-SAD 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/Inactive and Deleted economic operators2Pending expirations3Economic operators by type and tax warehouses4Excise activity5Changes to excise authorisationsn1 3.1LIST OF MEMBER STATES CodeR99xaMember State CodeR(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)a24STA_PERIODC R if <Request Type> is 7 Does not apply otherwise (see Request Type in box 1a) aYearRn4bSemesterC For 4 b, c, and d:

The three following data fields are optional and exclusive: <Semester> <Quarter> <Month> i.e. If one of these data fields is given then the two other data fields do not apply The possible values are: 1First semester2Second semestern1cQuarterC The possible values are: 1First quarter2Second quarter3Third quarter4Fourth quartern1dMonthC The possible values are: 1January2February3March4April5May6June7July8August9September10October11November12Decembern..2 5REF_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 Truen15.1LIST OF CODES CodeO99xaRequested List of CodeO The possible values are: 1Units of measure2Events types3Evidence types4(reserved)5(reserved)6Language codes7National Administrations8Country 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/e-SAD 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 Reasons40Manual Closure Rejection Reasons41National Administration - Degree Platon..2 Table 2 Operations on the register of economic operators (referred to in Article 3(3), Article 4(2) and (3) and Article 6(3)) ABCDEFG1ATTRIBUTESRaMessage TypeR The possible values are: —1Update of economic operators (Notification of changes to CD/RD)—2Dissemination of updates of economic operators—3Retrieval of economic operators—4Extraction of economic operatorsn1bRequest Correlation IdentifierC R if <Message Type> is 3 or 4 Does not apply otherwise (see Message Type in box 1a) The value of <Request Correlation Identifier> is unique per Member Statean..442TRADER AUTHORISATIONO999999xaTrader Excise NumberR(See Code list 1 in Annex II The <Trader Excise Number> must be unique in the list of <TRADER AUTHORISATION>.an13bVAT NumberOan..14cAuthorisation Start DateRdatedAuthorisation End DateOdate eOperator Type CodeR The possible values are: 1Authorised warehouse keeper2Registered consignee3Registered consignor4Certified consignor5Certified consignee The value of the <Operator Type Code> data item cannot be changed after the creation of the TRADER AUTHORISATION n1fExcise Office Reference NumberR(see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636)an8gGlobal Excise Trader IdentifierO(see Code list 4 in Annex II)an222.1ACTIONRaOperationR The possible values are: —CCreate—UUpdate—IInvalidate—DDelete For the D (Delete) operation the <Activation date> (see <Activation Date> in box 4.1b) shall be the current date of the request for deletion

a1bActivation DateRdatecResponsible Data ManagerOan..352.2NAME AND ADDRESSR99xaNameRan..182bNAD_LNGR(see Code list 1 in Annex II to Delegated Regulation (EU) 2022/1636)a2 2.2.1ADDRESSRaStreet NameRan..65bStreet NumberOan..11cPostcodeRan..10dCityRan..50eMember State CodeR(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)a22.3OPERATOR ROLE CodeO9xaOperator Role CodeR The possible values are: —1Allowed to practise direct delivery—2Allowed to leave empty the destination fields according to Article 22 of Directive (EU) 2020/262. The couplings <Operator Type / Operator Role Code> are as follows: n1OP/OR TYPE / OP/OR ROLEAUTH. WH KEEPERREG. CON/EEREG. CON/ORAllowed to practise direct deliveryXXAllowed to leave empty the destination fields according to Article 22 of Directive 2020/262XX2.4EXCISE PRODUCTS CATEGORY CodeCAt least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present999xaExcise Products Category CodeR (see Code list 3 in Annex II) The <Excise Products Category Code> must be unique in the list of <EXCISE PRODUCTS CATEGORY Code> inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE> a1 2.5EXCISE PRODUCT CodeCAt least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present999xaExcise Product CodeR (see Code list 10 in Annex II to Delegated Regulation (EU) 2022/1636) The <Excise Products Category Code> of the <Excise Product Code> must not exist inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE> The <Excise Product Code> must be unique in the list of <EXCISE PRODUCT Code> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION> <Excise Product Code> S600 is applicable only to Certified consignors and Certified consignees (see box 2e) pursuant to article 27(1)(a) of Council Directive 92/83/EEC an..42.6(USING) TAX WAREHOUSEC R if <Operator Type Code> is 'Authorised warehouse keeper' Does not apply otherwise (see Operator Type Code in box 2e) 99xaTax Warehouse ReferenceR (see Code list 1in Annex II) The Tax Warehouse Reference shall be one of the <TAX WAREHOUSE. Tax Warehouse Reference> such that there exists at least one Active version having its Validity Interval intersecting the Validity Interval of the <TRADER AUTHORISATION>, after the Activation Date of the latter, by at least one day The <Tax Warehouse Reference> must be unique in the list of <TAX WAREHOUSE>. an133TAX WAREHOUSEO999999x aTax Warehouse ReferenceR (see Code list 1 in Annex II) The <Tax Warehouse Reference> must be unique in the list of <TAX WAREHOUSE>. The Tax Warehouse Reference shall be the same as one of the <(USING) TAX WAREHOUSE. Tax Warehouse Reference> within one or more <TRADER AUTHORISATION> data groups of Authorised Warehouse Keeper type satisfying also Rule204 an13bValidity Begin DateRdatecValidity End DateOdatedExcise Office Reference NumberR(see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636)an83.1ACTIONRaOperationR

The possible values are: —CCreate—UUpdate—IInvalidate—DDelete For the D (Delete) operation the <Activation date> (see <Activation Date> in box 4.1b) shall be the current date of the request for deletion a1bActivation DateRdatecResponsible Data ManagerOan..353.2NAME AND ADDRESSR99xaNameRan..182bNAD_LNGR(see Code list 1 in Annex II to Delegated Regulation (EU) 2022/1636)a2 3.2.1ADDRESSRaStreet NameRan..65bStreet NumberOan..11cPostcodeRan..10dCityRan..50eMember State CodeR(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)a23.4EXCISE PRODUCTS CATEGORY CodeCAt least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present999xaExcise Products Category CodeR (see Code list 3 in Annex II) The <Excise Products Category Code> must be unique in the list of <EXCISE PRODUCTS CATEGORY Code> inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE> an13.5EXCISE PRODUCT CodeCAt least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present999xaExcise Product CodeR (see Code list 10 in Annex II to Delegated Regulation (EU) 2022/1636) The <Excise Products Category Code> of the <Excise Product Code> must not exist inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE> The <Excise Product Code> must be unique in the list of <EXCISE PRODUCT Code> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION> an..44TEMPORARY AUTHORISATIONO999999xaTemporary Authorisation ReferenceR(see Code list 2 in Annex II)an13 a1Operator Type CodeR The possible values are: —1Temporary Registered Consignee—2Temporary Certified Consignor—3Temporary Certified Consigneen1bOffice Reference Number of IssuanceR(see Code list 4 in Annex II to Delegated Regulation (EU) No 2022/1636)an8cDate of ExpiryRdatedRe-usable Temporary Authorisation flagR The possible values are: —0No or False—1Yes or Truen1eVAT NumberOan..14fAuthorisation Start DateRdategSmall Wine Producer flagO The possible values are: —0No or False—1Yes or Truen14.1ACTIONRaOperationR The possible values are: —CCreate—UUpdate—IInvalidate—DDelete For the D (Delete) operation the <Activation date> (see <Activation Date> in box 4.1b) shall be the current date of the request for deletion a1 bActivation DateRdatecResponsible Data ManagerOan..354.2TRADER Linked to Temporary AuthorisationD O for Temporary Certified Consignee authorisations to be linked to a Temporary Certified Consignor authorisation R otherwise aTrader Excise NumberC 'R' if <Temporary Authorisation – Small Wine Producer flag> is not present or is False 'O' otherwise 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 for <Temporary Registered Consignee> authorisations OR; Certified Consignor for <Temporary Certified Consignee> authorisations OR; Certified Consignee for <Temporary Certified Consignor> authorisations.

In addition, the Member State of the <TRADER AUTHORISATION> must be different from the Member State the <TEMPORARY AUTHORISATION> is registered for. OR An existing identifier <Trader Excise Number> in the set of <TEMPORARY AUTHORISATION> The <Operator Type Code> of the referred <TRADER> must be: Temporary Certified Consignor for <Temporary Certified Consignee> authorisations OR; Temporary Certified Consignee for <Temporary Certified Consignor> authorisations. In addition, the Member State of the linked <TEMPORARY AUTHORISATION> must be different from the Member State the <TEMPORARY AUTHORISATION> is registered for. an13bTrader NameRan..182cStreet NameRan..65dStreet NumberOan..11ePostcodeRan..10 fCityRan..50gNAD_LNGR(see Code list 1 in Annex II to Delegated Regulation (EU) No 2022/1636)a24.3TEMPORARY AUTHORISATION DETAILSR999xaExcise Product CodeR (see Code list 10 in Annex II to Delegated Regulation (EU) No 2022/ 1636) The <Excise Product Code> must be unique in the list of <EXCISE PRODUCT Code> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION> <Excise Product Code> S600 is applicable only to Certified consignors and Certified consignees (see box 4a1) pursuant to article 27(1)(a) of Council Directive 92/83/EEC If <Temporary Authorisation – Small Wine Producer> is present and is True THEN the <Excise Product Code> must be either: W200; OR W300 an..4bQuantityRn..15,34.4NAME AND ADDRESSR99xaNameRan..182bNAD_LNGR(see Annex II, Code list 1 of Delegated Regulation (EU) No 2022/ 1636)a24.4.1ADDRESSRaStreet NameRan..65bStreet NumberOan..11cPostcodeRan..10dCityRan..50eMember State CodeR(see Code list 3 in Annex II to Delegated Regulation (EU) No 2022/1636)a2’ Table 3 Refusal of update of economic operators (referred to in Article 4) ABCDEFG1Operations on the Register of Economic Operators Message SubmissionRSee Table 2 for details2REJECTIONR9999xaRejection Date and TimeRdateTimebRejection Reason CodeR The possible values are: —0Other—8Trader Authorisation already exists (creation)—9Tax warehouse already exists (creation)—10Temporary authorisation already exists (creation)—11Trader Authorisation not found (Update / Deletion)—12Tax warehouse not found (Update / Deletion)—13Temporary authorisation not found (Update / Deletion)—26Duplicate detected—27Inconsistency between Excise number and Excise office—41Only a warehouse keeper may be allowed to use a tax warehouse—42Invalid Reference of Tax Warehouse—43Missing Authorised Warehouse Keeper referencing Tax Warehouse—44Trader Excise Number is missing—45Invalid value for Excise Product Code—46The Country of the Temporary Authorisation and the declared Consignor/Consignee is the same—112Incorrect (code) value—115Not supported in this position n..2 Table 4 SEED statistics (referred to in Article 7(2)) ABCDEFG1ATTRIBUTESRaRequest Correlation IdentifierRThe value of <Request Correlation Identifier> is unique per Member State.an..442STA_PERIODRaYearRn4bSemesterC For 2 b, c, and d: The three following data fields are optional and exclusive:

<Semester> <Quarter> <Month> i.e. If one of these data fields is given then the two other data fields do not apply The possible values are: —1First semester—2Second semestern1cQuarterC The possible values are: —1First quarter—2Second quarter—3Third quarter—4Fourth quartern1dMonthC The possible values are: —1January—2February—3March—4April—5May—6June—7July—8August—9September—10October—11November—12Decembern..2 3STA_PER_MSO99xaMember State CodeR(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/ 1636)a2bNumber of Active Economic OperatorsOn..15cNumber of Inactive Economic OperatorsOn..15dNumber of Pending ExpirationsOn..15eNumber of Tax WarehousesOn..15fNumber of Excise Authorisation ChangesOn..15hNumber of Deleted Economic OperatorsOn..153.1OPERATOR_TYPEO9xaOperator Type CodeR The possible values are: —1Authorised warehouse keeper—2Registered consignee—3Registered consignor—4Certified consignor—5Certified consigneen1 bNumber of Economic OperatorsRn..153.2EXCISE_PRODUCT_CATEGORY_ACTIVITYO9xaExcise Products Category CodeR(see Code list 3 in Annex II)a1bNumber of Economic OperatorsRn..153.3EXCISE_PRODUCT_ACTIVITYO9999xaExcise Product CodeR(see Code list 10 in Annex II to Delegated Regulation (EU) 2022/ 1636)an..4bNumber of Economic OperatorsRn..154STA_ALL_MSOaTotal Number of Active Economic OperatorsOn..15bTotal Number of Inactive Economic OperatorsOn..15cTotal Number of Pending ExpirationsOn..15dTotal Number of Tax WarehousesOn..15eTotal Number of Excise Authorisation ChangesOn..15fTotal Number of Deleted Economic OperatorsOn..154.1OPERATOR_TYPE_ALL_MSO9x aOperator Type CodeR The possible values are: —1Authorised warehouse keeper—2Registered consignee—3Registered consignor—4Certified consignor—5Certified consigneen1bTotal Number of Economic OperatorsRn..154.2EXCISE_PRODUCT_CATEGORY_ACTIVITY_ALL_MSO9xaExcise Products Category CodeR(see Code list 3 in Annex II)a1bTotal Number of Economic OperatorsRn..154.3EXCISE_PRODUCT_ACTIVITY_ALL_MSO9999xaExcise Product CodeR(see Code list 10 in Annex II to Delegated Regulation (EU) 2022/1636)an..4bTotal Number of Economic OperatorsRn..15 ## Annex ANNEX II Annex II is amended as follows: (1) in Code List 1, the note to the table for Field 1 is replaced by the following: Field 1 is taken from the list of <COUNTRY CODES> (point 3 of Lists of Codes, Annex II to Delegated Regulation (EU) 2022/1636).; (2) in Code List 2, the note to the table for Field 1 is replaced by the following: Field 1 is taken from the list of <COUNTRY CODES> (point 3 of Lists of Codes, Annex II to Delegated Regulation (EU) 2022/1636).; (3) the following Code List 4 is added: Code List 4: Global Excise Trader Identifier FieldContentField typeExample1Identifier of the National Administration where the economic operator or tax warehouse is registeredAlphabetic 2PL2Nationally assigned, unique codeAlphanumeric 202005764CL78232ERW123 Field 1 is taken from the list of <COUNTRY CODES> (point 3 of Lists of Codes, Annex II to Delegated Regulation (EU) 2022/1636).

Field 2 must be filled with a unique identifier that will allow linking of the different authorisation types (authorised warehouse keeper, registered consignee, registered consignor, certified consignor, and certified consignee) of a single Excise economic operator..

Metadata

Type
Forordning
År
2022
Ikrafttrædelsesdato
1. januar 1970
Commission Implementing Regulation (EU) 2022/2449 of 13 December 2022 amending Implementing Regulation (EU) No 612/2013 as regards the data registered in messages relating to the registration of economic operators involved in the movements of excise goods released for consumption in one Member State and moved to another Member State to be delivered there for commercial purposes | TheLawyer.sh