Commission Implementing Regulation (EU) 2026/51of 11 December 2025amending Commission Implementing Regulation (EU) No 612/2013 as regards the structure of messages relating to data of economic operators and tax warehouses, related statistics and reporting in the field of excise duties exchanged pursuant to Council Regulation (EU) No 389/2012

Commission Implementing Regulation (EU) 2026/51 of 11 December 2025 amending Commission Implementing Regulation (EU) No 612/2013 as regards the structure of messages relating to data of economic operators and tax warehouses, related statistics and reporting in the field of excise duties exchanged pursuant to Council Regulation (EU) No 389/2012 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, ELI: http://data.europa.eu/eli/reg/2012/389/oj. , and in particular Article 22 thereof, Whereas: (1) 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, ELI: http://data.europa.eu/eli/dir/2020/262/oj). lays down the procedure to be followed for the movements of excise goods between Member States and the monitoring and surveillance of those movements by means of the computerised system referred to in 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, ELI: http://data.europa.eu/eli/dec/2020/263/oj). (the computerised system). (2) Under Regulation (EU) No 389/2012, Member States are required to maintain electronic registers of authorisations held by economic operators, and tax warehouses, that are engaged in the movement of excise goods. The information contained in those national registers is automatically exchanged via a central register operated by the European Commission which is also part of the computerised system. 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, ELI: http://data.europa.eu/eli/reg_impl/2013/612/oj). lays down the technical details and the rules and procedures of the central register and of the national registers. (3) Directive (EU) 2020/262 extended the computerised system to include the movement of excise goods that are exported outside the Union and the movement of excise goods which have been released for consumption in the territory of one Member State and that are moved to the territory of another Member State in order to be delivered there for commercial purposes (duty paid movements), and the central register of authorisations was duly modified to include economic operators performing duty paid movements. As a result, certain data elements of the computerised system have become obsolete or required a modification. It is therefore necessary to revise the computerised system to correct any inconsistencies that have been detected.

(4) Implementing Regulation (EU) No 612/2013 should therefore be amended accordingly. (5) In order to allow the Member States adequate time to prepare for the amendments to Implementing Regulation (EU) No 612/2013 and to align the application date of this Regulation with the date on which the version of the computerised system provided for in Commission Delegated Regulation (EU) 2026/50 Commission Delegated Regulation (EU) 2026/50 of 12 November 2025 amending Delegated Regulation (EU) 2022/1636 as regards the data of the documents exchanged in the context of movement of excise goods (OJ L, 2026/50, 15.1.2026, ELI: http://data.europa.eu/eli/reg_del/2026/50/oj). becomes operational, this Regulation should apply from 12 February 2026. (6) The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty, HAS ADOPTED THIS REGULATION:

Article 1

Annex I to Implementing Regulation (EU) No 612/2013 is replaced by the text set out in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 12 February 2026. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 11 December 2025. For the Commission The President Ursula von der Leyen

Annex

ANNEX

Annex

ANNEX I ELECTRONIC MESSAGES USED FOR THE MAINTENANCE OF THE REGISTER OF ECONOMIC OPERATORS EXPLANATORY NOTES

1. The data elements of the electronic messages used for the purpose of the computerised system are structured in data groups and, where applicable, data subgroups. Details regarding the data elements and their use are presented in the tables of this Annex, in which: (a) column A provides 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 provides the alphabetic code (letter) attributed to each data element in a data (sub)group; (c) column C identifies the data (sub)group or data element; (d) column D provides each data (sub)group or data element with a value indicating whether the insertion of the corresponding data is: (i) R’ (Required), meaning that the data must be provided. When a data (sub)group is O (Optional) or C (Conditional), data elements within that group can still be R (Required) 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) O (Optional), 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) C (Conditional), 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) D (Dependent), 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 or the date or both, the characteristics identifying the data type and the data length. The codes for the data types are as follows: — aalphabetic;— nnumeric;— analphanumeric. 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, and the digit after the comma provides the maximum number of digits after the decimal point; (iii) for data elements indicating the time or the date or both, 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 the tables of this Annex: (a) e-AD: electronic administrative document; (b) e-SAD: electronic simplified administrative document; (c) ARC: administrative reference code; (d) SEED: System for Exchange of Excise Data (the electronic database referred to in Article 19(1) of Regulation (EU) No 389/2012; (e) CN Code: Combined Nomenclature Code. 3. The following definitions are used in the tables of this Annex: (a) Authorisation Begin 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 Section 2 of Chapter V, of Directive (EU) 2020/262; (b) Authorisation End Date means the date from which an economic operator is no longer authorised by the responsible Member State; (c) Validity Begin 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 Section 2 of Chapter V, of Directive (EU) 2020/262; (d) Validity End Date means the date from which the premises of an economic operator cease to be valid.

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)an82E-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)a2 2.1RA_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 VALUER99xaValueRIf <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..2553STATISTICS 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 authorisationsn13.1LIST OF MEMBER STATES CodeR99xaMember State CodeR(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)a24STATISTICS PERIODC R if <Request Type> is 7 Does not apply otherwise (see Request Type in box 1a) aYearRn4

bSemesterC 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 5REFERENCE SYNCHRONISATION R if <Request Type> is 2 or 5 Does not apply otherwise. (See Request Type box 1a) aPeriod from dateR– This field must be earlier than or equal to date specified in field 5b. In case that an extraction is requested, the Period from date and/or the Period to date fields will be used to request occurrences valid in the specified period. On the contrary, in case a retrieval is requested, the Period from date and/or the Period to date fields will be used to request occurrences modified and published in the specified period. (See box 5c) datebPeriod to dateR– In case that an extraction is requested, the Period from date and/or the Period to date fields will be used to request occurrences valid in the specified period. On the contrary, in case a retrieval is requested, the Period from date and/or the Period to date fields will be used to request occurrences modified and published in the specified period. (See box 5c) datecExtractionO– The possible values are: 0: for retrieval (or missing in order to enable backward compatibility); 1: for extraction; 2: for non-invalidated records. n1dMember State CodeO–(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)a26REFERENCE REQUESTC R if <Request Type> is 2 Does not apply otherwise (see Request Type in box 1a) aCommon Risk Assessment Criteria flagO The possible values are: 0No or False1Yes or Truen1 6.1LIST OF CODES CodeO99xaRequested List of CodesO 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 operatorsn1 2TRADER AUTHORISATIONO9999xaTrader 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 Begin DateRdatedAuthorisation End DateOdateeOperator 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 n1fReference Number of Excise OfficeR(see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636)an8gGlobal Excise Trader IdentifierO(see Code list 4 in Annex II)an22 2.1ACTIONRaOperationR 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 DateRdatecAction identificationR Action identification is identification for the occurrence within the Information Exchange Message. Although the content of the Action identification can be chosen freely by the producer of the change, it must be unique within the scope of the transaction. This is a technical attribute added to identify the occurrence in the enclosing transaction (message) and intended to enable unique definition of error cases. an..20dResponsible Data ManagerOan..35eModification Date and TimeC R for Message Type 2, 3 and 4 Does not apply otherwise (see Request Type in box 1a) dateTime2.2NAME AND ADDRESSR99xaNameRan..182bNAD_LNGR(see Code list 1 in Annex II to Delegated Regulation (EU) 2022/1636)a2 2.2.1ADDRESSRaCountry CodeR(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)a2bStreet NameRan..65cStreet NumberOan..11dCityRan..50ePostcodeRan..102.3OPERATOR ROLEO9xaOperator 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 (EU) 2020/262XX 2.4EXCISE PRODUCTS CATEGORYCAt least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present999xaExcise Products Category CodeR (see Code list 3 in Annex II) The <Excise Products Category Code> must be unique in the list of <EXCISE PRODUCTS CATEGORY Code> inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE> a12.5EXCISE PRODUCTCAt 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 e-SAD pursuant to Article 27(1), point (a), of 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) 99xaReference of Tax WarehouseR (see Code list 1 in Annex II) The Reference of Tax Warehouse shall be one of the <TAX WAREHOUSE. Reference of Tax Warehouse > 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. an13 3TAX WAREHOUSEO999999xaReference of Tax WarehouseR (see Code list 1 in Annex II) The < Reference of Tax Warehouse > must be unique in the list of <TAX WAREHOUSE>. The Reference of Tax Warehouse shall be the same as one of the <(USING) TAX WAREHOUSE. Reference of Tax Warehouse > within one or more <TRADER AUTHORISATION> data groups of Authorised Warehouse Keeper type satisfying also Rule204 an13bValidity Begin DateRdatecValidity End DateOdatedReference Number of Excise OfficeR(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 DateRdate cAction identificationR Action identification is identification for the occurrence within the Information Exchange Message. Although the content of the Action identification can be chosen freely by the producer of the change, it must be unique within the scope of the transaction. This is a technical attribute added to identify the occurrence in the enclosing transaction (message) and intended to enable unique definition of error cases. an..20dResponsible Data ManagerOan..35eModification Date and TimeC R for Message Type 2, 3 and 4 Does not apply otherwise. (See Message Type in box 1a) dateTime3.2NAME AND ADDRESSR99xaNameRan..182bNAD_LNGR(see Code list 1 in Annex II to Delegated Regulation (EU) 2022/1636)a23.2.1ADDRESSRaCountry CodeR(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)a2bStreet NameRan..65cStreet NumberOan..11dCityRan..50ePostcodeRan..103.3EXCISE PRODUCTS CATEGORYCAt least one of the <EXCISE PRODUCTS CATEGORY> or <EXCISE PRODUCT> 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> inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE> a1 3.4EXCISE PRODUCTCAt least one of the <EXCISE PRODUCTS CATEGORY> or <EXCISE PRODUCT> 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> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION> an..44TEMPORARY AUTHORISATIONO9999xaTemporary Authorisation ReferenceR(see Code list 2 in Annex II)an13a1Operator 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..14 fAuthorisation Begin 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 a1bActivation DateRdatecAction identificationR Action identification is identification for the occurrence within the Information Exchange Message. Although the content of the Action identification can be chosen freely by the producer of the change, it must be unique within the scope of the transaction. This is a technical attribute added to identify the occurrence in the enclosing transaction (message) and intended to enable unique definition of error cases. an..20dResponsible Data ManagerOan..35 eModification Date and TimeC R for Message Type 2, 3 and 4 Does not apply otherwise. (See Message Type in box 1a) dateTime4.2TRADER 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..65 dStreet NumberOan..11ePostcodeRan..10fCityRan..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 e-SAD pursuant to Article 27(1), point (a), of 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)a24.4.1ADDRESSRaCountry CodeR(see Code list 3 in Annex II to Delegated Regulation (EU) No 2022/1636)a2 bStreet NameRan..65cStreet NumberOan..11dPostcodeRan..10eCityRan..50 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 details2FUNCTIONAL ERRORR9999xa Refusal of Update of Economic Operators Reason Code R 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 positionn..3 bError ReasonRan..350cError LocationOan..350dAction IdentificationRan..20eOriginal Attribute ValueOan..350 Table 4 SEED statistics (referred to in Article 7(2)) ABCDEFG1ATTRIBUTESRaRequest Correlation IdentifierRThe value of <Request Correlation Identifier> is unique per Member State.an..442STATISTICS_PERIODRaYearRn4 bSemesterC 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..23STATISTICS PER MEMBER STATEO99xaMember State CodeR(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)a2

bNumber 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 consigneen1bNumber of Economic OperatorsRn..153.2EXCISE PRODUCT CATEGORY ACTIVITYO9xaExcise Products Category CodeR(see Code list 3 in Annex II)a1 bNumber 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..154STATISTICS ALL MEMBER STATESOaTotal 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..15 4.1OPERATOR TYPE ALL MEMBER STATESO9xaOperator 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 MEMBER STATESO9xaExcise Products Category CodeR(see Code list 3 in Annex II)a1bTotal Number of Economic OperatorsRn..154.3EXCISE PRODUCT ACTIVITY ALL MEMBER STATESO9999xaExcise Product CodeR(see Code list 10 in Annex II to Delegated Regulation (EU) 2022/1636)an..4bTotal Number of Economic OperatorsRn..15