Contents
- THE EUROPEAN COMMISSION, Having regard to the Treaty on th…
- 1 Delegated Regulation (EU) 2022/1636 is amended as follows:
- 2 This Regulation shall enter into force on the twentieth da…
- 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
- II Lists of codes
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 dutynote, and in particular Article 29(1) thereof,Whereas:
(1)Article 21(3) of Directive (EU) 2020/262 requires the competent authorities in the Member State of export to verify the data of the electronic administrative document against the export declaration and to notify any inconsistencies between the electronic administrative document and the export declaration to the Member State of dispatch by means of the computerised system referred to in Decision (EU) 2020/263 of the European Parliament and of the Councilnote (‘the computerised system’).
(2)Article 21(5) of Directive (EU) 2020/262 requires the competent authorities of the Member State of export to notify the competent authorities of the Member State of dispatch in the event that the goods are no longer to be taken out of the customs territory of the Union.
(3)Pursuant to Article 29(1) of Directive (EU) 2020/262, the Commission is to establish the structure and content of such notifications.
(4)Commission Delegated Regulation (EU) 2022/1636note establishes the structure and content of the documents exchanged in the context of movement of excise goods but does not establish the structure and content of the documents referred to in Article 21(3), (4) and (5) of Directive (EU) 2020/262. Delegated Regulation (EU) 2022/1636 should therefore be amended accordingly.
(5)Article 27(2) of Directive (EU) 2020/262 requires the use of a fallback document where the notification that the goods will no longer be taken out of the territory of the Union in accordance with Article 21(5) cannot be completed because the computerised system is unavailable. In accordance to Article 29(1) of Directive (EU) 2020/262, the Commission is to establish the content and structure of the fallback documents. Delegated Regulation (EU) 2022/1636 should therefore be amended accordingly to lay down the content of this fallback document.
(6)The excise computerised system is expected to be interfaced with the EU Automated Export System by 13 February 2024. In accordance with Article 54 of Directive (EU) 2020/262, the notifications referred to in Article 21(5) of Directive (EU) 2020/262 may be made by means other than the computerised system until 13 February 2024. As this Regulation concerns procedures for the movement of excise goods under duty suspension that are exported outside the Union, it should apply from 13 February 2024,
HAS ADOPTED THIS REGULATION:
Article 1#
Delegated Regulation (EU) 2022/1636 is amended as follows:
(1)the following Article 6a is inserted:‘Article 6aMessages concerning excise goods being exported under suspension of excise duty1.The messages concerning the verification between the electronic administrative document and the export declaration, referred to in Article 21(3) of Directive (EU) 2020/262, shall comply with the requirements set out in Tables 7 and 8 of Annex I to this Regulation.2.The messages concerning the notification that goods are no longer to be taken out of the customs territory of the Union as referred to in Article 21(5) of Directive (EU) 2020/262 shall comply with the requirements set out in Table 9 of Annex I to this Regulation.’;
(2)in Article 9, paragraph 3 is replaced by the following:‘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”, or “Fallback export declaration invalidation notification to Member State Authorities of dispatch” 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 or in columns A and B of Table 9 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 or in columns A and B of Table 9 of Annex I.’;
(3)Annex I is deleted and replaced by Annex I to this Regulation;
(4)Annex II is deleted and replaced by 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 2024.
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 messagesnote 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 9 of this Annex. The columns of Tables 1 to 9 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 9:
(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 389/2012note;
(e)“Import SAD”: the Import customs declaration;
(f)“CN Code”: Combined Nomenclature Code;
(g)“MRN”: Movement Reference Number.Table 1(referred to in Article 3, Article 4 and Article 9(1))Draft electronic (simplified) administrative document and electronic (simplified) administrative documentnotenotenotenotenotenoteABCDEFGATTRIBUTERaSubmission Message TypeRThe possible values are:1Standard submission,2(reserved),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 FlagD“R” 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).Possible 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 MOVEMENTRaDestination Type CodeRProvide 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),7(reserved),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” shall be less than or equal to 24. Indication for “D” shall be less than or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code list 12 of Annex II.an3cTransport ArrangementRIdentify 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 ConsignorRaTrader 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 DispatchC“R” if Origin Type Code in box 9d is “1” or “3”aTax Warehouse ReferenceC“R” if Origin Type Code in box 9d is “1”Provide a valid SEED registration number of the tax warehouse of dispatch.an13bTrader NameCFor box 3b, 3c, 3e and 3f:“R” if Origin Type Code in box 9d is “3”an..182cStreet NameCan..65dStreet NumberOan..11ePostcodeCan..10fCityCan..50gNAD_LNGC“R” 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 – ImportC“R” if Origin Type Code in box 9d is “2”aOffice 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 Destination Type Code 8(See Destination Type Codes in box 1a)aTrader IdentificationC
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) 2018/273note, 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 Councilnote;
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 of the European Parliament and of the Councilnote) 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”.
—“R” for Destination Type Code 1, 2, 3, 4, 9, 10 and 11
—“R” if applicable for the excise good in question
—“R” if the excise good in question is beer and the Member State of dispatch and/or the Member State of destination tax beer on the basis of degree Plato
—“R” if Number of Packages is 0
—“R” if Cancellation Reason is 0
—“R” for Destination Type Code 1, 2, 3, 4, 9, 10 and 11
—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,
—“O” for Destination Type Code 6
—“R” for Destination Type Code 1, 4, 9 and 10
—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,
—“R” for Destination Type Code 1, 9 and 10
—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,
—1: provide a valid SEED registration number of the tax warehouse of destination,
—“R” for Destination Type Code 1, 2, 3, 9 and 10
—“R” for Destination Type Code 2, 3, 4, 9 and 10
—“R” for Destination Type Code 1, 2, 3 and 4
—1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered consignee,
—“O” for Destination Type Code 6
—“R” for Destination Type Code 1 and 4
—“R” for Destination Type Code 1
—1: provide a valid SEED registration number of the tax warehouse of destination,
—“R” for Destination Type Code 1, 2 and 3
—“O” for Destination Type Code 6
—“R” for Destination Type Code 2, 3 and 4
—“R” in case of export (Changed Destination Type Code 6)
—“R” if Number of Packages is 0
—“R” for Destination Type Code 1, 2, 3, 4, 9, 10 and 11
—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,
—“O” for Destination Type Code 6
—“R” for Destination Type Code 1 and 4
—“R” for Destination Type Code 1, 9 and 10
—1: provide a valid SEED registration number of the tax warehouse of destination,
—“R” for Destination Type Code 1, 2, 3, 5, 9 and 10
—“R” for Destination Type Code 1, 4, 9 and 10
—“R” for Destination Type Code 2, 3, 4, 5, 9 and 10
—“R” if Unsatisfactory Reason Code is 0
—“O” for Destination Type Code 6
—“O” for Destination Type Code 6
—“R” for Export Declaration Acceptance
—“R” for Goods Released for Export
—Value “0” is used in case of a missing UBR,
—5.1.1.1 and/or 5.1.1.2 are “R” if: the value in box 5.1.1.d is “1” (Validation Result is equal to “1”), or
—Value “0” is used when the cross-check validation result for 5.1.1.1 is unsuccessful,
—5.1.1.1 and/or 5.1.1.2 are “R” if: the value in box 5.1.1.d is “1” (Validation Result is equal to “1”), or
—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,
—Value “0” is used when the cross-check validation result for 5.1.1.2 is unsuccessful,
—“R” for Destination Type Code 1, 9 and 10
—1: provide a valid SEED registration number of the tax warehouse of destination,
—“R” for Destination Type Code 1, 2, 3, 5, 9 and 10
—“R” for Destination Type Code 2, 3, 4, 5, 9 and 10
—“O” for Destination Type Code 6
—“O” if the excise good in question is beer and neither the Member State of dispatch nor the Member State of destination tax beer on the basis of degree Plato
—“O” Otherwise
—“O” if Cancellation Reason is 1, 2, 3 or 4
—“O” for Destination Type Code 6
—6: provide the VAT identification number of the person representing the consignor at the office of export.
—This data element does not apply for Destination Type Code 1, 2, 3, 4, 9, 10 and 11
—“O” for Destination Type Code 2 and 3
—does not apply for the draft change of destination.
—“O” for Destination Type Code 2 and 3
—2, 3, 9 and 10: provide the VAT identification number or any other identifier.
—6: provide the VAT identification number of the person representing the consignor at the office of export,
—“O” for Destination Type Code 4
—“O” for Destination Type Code 1
—“O” for Destination Type Code 6
—6: provide the VAT identification number of the person representing the consignor at the office of export.
—This data element does not apply for Destination Type Code 1, 2, 3, 4 and 8
—“O” for Destination Type Code 3
—“O” for Destination Type Code 2 and 3
—2 and 3: provide the VAT identification number or any other identifier.
—“O” for Destination Type Code 4
—“O” for Destination Type Code 1
—This data element does not apply for Destination Type Code 1, 2, 3, 4, 5, 8, 9, 10 and 11.
—Does not apply for any other Destination Type Code.
—“O” Otherwise
—“O” for Destination Type Code 6
—6: provide the VAT identification number of the person representing the consignor at the office of export.
—This data element does not apply for Destination Type Code 1, 2, 3, 4, 5, 8, 9, 10 and 11
—“O” for Destination Type Code 2, 3, 5, 9 and 10
—“O” for Destination Type Code 2, 3 and 5
—2, 3, 5, 9 and 10: provide the VAT identification number or any other identifier.
—“O” for Destination Type Code 4
—“O” for Destination Type Code 1
—“O” for Destination Type Code 2, 3 and 5
—“O” if Unsatisfactory Reason Code is 1, 2, 3, 4, 5 or 7
—This data element does not apply for Destination Type Code 1, 2, 3, 4, 5, 8, 9, 10 and 11
—Does not apply for Goods Released for Export
—Does not apply for Export Declaration Acceptance
—Value “1” is used in case where a discrepancy has been identified in COMBINED NOMENCLATURE CODE CROSS-CHECK RESULT and/or in NET MASS CROSS-CHECK RESULT.
—5.1.1.1 and 5.1.1.2 do not apply if: the value in box 5.1.1.d is “0” (Validation Result is equal to “0”)
—Value “1” is used when the cross-check validation result is successful.
—5.1.1.1 and 5.1.1.2 do not apply if: the value in box 5.1.1.d is “0” (Validation Result is equal to “0”)
—Value “1” is used when the cross-check validation result is successful.
—does not apply for the draft e-AD.
—“O” for Destination Type Code 2, 3, and 5
—2, 3, 5, 9 and 10: provide the VAT identification number or any other identifier.
—“O” for Destination Type Code 4
—“O” for Destination Type Code 1
—This data element does not apply for Destination Type Code 5
—Does not apply otherwise.
—Does not apply otherwise.
—Does not apply for Destination Type Code 5
—11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified consignor of the movement
—Does not apply otherwise.
—Does not apply otherwise.
—11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified consignor of the movement.
—Does not apply otherwise.
—Does not apply for anything other than beer.
—11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified consignor of the movement.
—Does not apply otherwise
—This data element does not apply for Destination Type Code 8
—Does not apply for Destination Type Code 2, 6 and 8
—Does not apply otherwise.
(See Destination Type Codes in box 1a)For Destination Type Code: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(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 ExemptionD“R” if a serial number is mentioned on the excise duty exemption certificate established in Commission Implementing Regulation (EU) 2022/1637notean..2557TRADER Place of DeliveryC(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:aTrader IdentificationC(See Destination Type Code in box 1a)For Destination Type Code:an..16bTrader NameC(See Destination Type Codes in box 1a)an..182cStreet NameCFor box 7c, 7e and 7f:(See Destination Type Codes in box 1a)an..65dStreet NumberOan..11ePostcodeCan..10fCityCan..50gNAD_LNGC“R” 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.an89e-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 shall be given.an..35cInvoice DateOThe Member State of dispatch may decide to make this data “R”The date of the document shown in box 9b.DatedOrigin Type CodeRThe 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 “R”The 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.See Code list 2 of Annex II.an..219.1IMPORT SADC“R” if Origin Type Code in box 9d is “2” (import)9XaImport SAD NumberRThe Import 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.2XaTrader Excise NumberOThe Member State of dispatch may decide to make this data “R”Provide a valid SEED registration number or VAT identification number of the transporter or owner of the excise goods.an13bVAT NumberOan..14cTrader NameCFor 12c, d, f and g:“O” if Trader Excise Number is provided, otherwise “R”an..182dStreet NameCan..65eStreet NumberOan..11fPostcodeCan..10gCityCan..50hNAD_LNGC“R” 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.a213TRANSPORT MODERaTransport Mode CodeRProvide 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..350cComplementary Information_LNGC“R” 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 ArrangerC“R” to identify the person responsible for arranging the first transport if value in box 1c is “3” or “4”aVAT NumberOThe Member State of dispatch may decide to make this data “R”an..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 “R”Identify the person carrying out the first transport.aVAT NumberOan..14bTrader NameRan..182cStreet 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 CodeRProvide 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 SealD“R” 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_LNGC“R” 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..350gComplementary Information_LNGC“R” 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 CodeRProvide 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 CodeRProvide the CN Code applicable at the date of dispatch.The value of this data element must be greater than zero.n8dQuantityRProvide 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..15,3eGross MassRProvide 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 MassRProvide 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 PercentageCProvide 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 item 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 PlatoDFor 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.Either the degree Plato or the alcoholic strength by volume in percentage must be provided for beer.In the cases of “O”, it shall be filled in only if there is a possibility of a change of Destination to a Member State that taxes beer to Degree Plato and the value is missing.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_LNGC“R” 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 flagD“R” 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.n1lDesignation of OriginOThis box can be used to give certification:an..350mDesignation of Origin_LNGC“R” 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.a2nSize of ProducerOFor alcoholic beverages produced by self-certified independent small producers, the annual production quantity in accordance with Article 5(3) of Commission Implementing Regulation (EU) 2021/2266note 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..15oDensityC“R” if applicable for the excise good in questionProvide 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 requiredProvide 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_LNGC“R” 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 ProductsD“R” 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..350sBrand Name of Products_LNGC“R” 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_LNGC“R” 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.a2vIndependent Small Producers DeclarationOFor 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 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.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..350wIndependent Small Producers Declaration_LNGC“R” 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 PackagesC“R” if marked “Countable”Provide the number of packages if the packages are countable in accordance with Code list 8 of Annex II.Where the “Number of Packages” is set to “0”, then there shall exist at least one PACKAGE with the same “Shipping Marks” and “Number of Packages” with value greater than “0”.n..15cIdentity of Commercial SealD“R” 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_LNGC“R” 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 MarksCan..99917.2WINE PRODUCTD“R” for wine products included in Part XII of Annex I to Regulation (EU) No 1308/2013aCategory of Wine ProductRFor 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 CodeD“R” 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 OriginC“R” 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_LNGC“R” 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 CodeD“R” 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 CertificateO9xaShort Description of DocumentC“R”, 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_LNGC“R” 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 DocumentC“R”, unless data field 18a or 18e is usedProvide a reference to any certificate that relates to the transported goods.an..350dReference of Document_LNGC“R” 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 TypeC“R”, 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) 2016/323note.an..4fDocument ReferenceC“R” if Document Type in box 18e is usedan..35Table 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 requested.an213CANCELLATIONRaCancellation Reason CodeRProvide the reason for cancelling the e-AD, using the codes in Annex II, Code list 9.n1bComplementary InformationC(See box 3.a)Provide any additional information concerning the cancellation of the e-AD.an..350cComplementary Information_LNGC“R” if corresponding text field is usedProvide the language code presented in Annex II, Code list 1 to define the language used in this data group.a2Table 3(referred to in Article 6 and Article 9(2))Messages concerning the change of destinationnoteABCDEFG1ATTRIBUTERaDate 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 timeD“R” 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” shall be less than or equal to 24. Indication for “D” shall be less than or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code list 12 of Annex II.an3dChanged TransportArrangementD“R” when the person responsible for arranging the transport changes following the change of destinationIdentify the person responsible for arranging the transport using one of the following values:1Consignor,2Consignee,3Owner of goods,4Other.n1eInvoice NumberD“R” 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 shall 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” otherwiseProvide 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 InformationC“R” if Transport Mode Code is given and is “Other”Provide a textual description of the mode of transport.an..350iComplementary Information_LNGC“R” 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 DestinationRaDestination Type CodeRProvide 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),5(reserved),6Export (point (iii) and (v) of Article 16(1)(a) of Directive (EU) 2020/262),7(reserved),8(reserved),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 ConsigneeD“R” when the consignee changes following the change of destinationaTrader IdentificationC(See Destination Type Codes in box 3a)For Destination Type Code: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(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(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:aTrader IdentificationC(See Destination Type Codes in box 3a)For Destination Type Code:an..16bTrader NameC(See Destination Type Codes in box 3a)an..182cStreet NameCFor box 5c, 5e and 5f:(See Destination Type Codes in box 3a)an..65dStreet NumberOan..11ePostcodeCan..10fCityCan..50gNAD_LNGC“R” 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 NumberRProvide 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) 2015/2447note. 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 consumptionaGuarantor Type CodeRIdentify 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..47.1TRADER 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 “R”Provide a valid SEED registration number or VAT identification number of the transporter or owner of the excise goods.an13bVAT NumberOan..14cTrader NameCFor 7c, d, f and g:“O” if Trader Excise Number is provided, otherwise “R”an..182dStreet NameCan..65eStreet NumberOan..11fPostcodeCan..10gCityCan..50hNAD_LNGC“R” 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 ArrangerC“R” to identify the person responsible for arranging the transport if the value in box 2d is “3” or “4”aVAT NumberOThe Member State of dispatch may decide to make this data “R”an..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.a29TRADER New TransporterDThe 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 DETAILSD“R” 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 SealD“R” 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_LNGC“R” 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_LNGC“R” 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.a2Table 4(referred to in Articles 6 and 7)Change of destination / splitting of movementA | B | C | D | E | F | G1 | | EXCISE NOTIFICATION | R | | || a | Notification Type | R | To 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 destination2Splitting | n1| b | Notification Date and Time | R | To 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| c | ARC | R | To 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. | an21| d | Sequence Number | R | To 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..22 | | DOWNSTREAM ARC | C | R if the Notification Type is 2 in box 1aTo be provided by the competent authorities of the Member State of dispatch | | 9x| a | ARC | R | To be provided by the competent authorities of the Member State of dispatch | | an21Table 5(referred to in Article 7 and Article 9(2))Splitting of consignment (not applicable to e-SAD)noteABCDEFG1e-AD SplittingRaUpstream ARCRProvide 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.a23e-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 TimeD“R” 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 than or equal to 24. Indication for “D” should be less than or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code list 12 of Annex II.an3cChanged Transport ArrangementD“R” when the person responsible for arranging the transport changes following the splitting operationIdentify the person responsible for arranging the first transport using one of the following values:1Consignor,2Consignee,3Owner of goods,4Other.n13.1CHANGED DestinationRaDestination Type CodeRProvide 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),5(reserved),6Export (Article 16(1), point (a)(iii) and (v), of Directive (EU) 2020/262),7(reserved),8Unknown destination (consignee unknown; Article 22 of Directive (EU) 2020/262).n..23.2TRADER 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(See Destination Type Codes in box 3.1a)For Destination Type Code: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(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(See Destination Type Codes in box 3.1a)aTrader IdentificationC(See Destination Type Codes in box 3.1a)For Destination Type Code:an..16bTrader NameC(See Destination Type Codes in box 3.1a)an..182cStreet NameCFor box 3.3c, 3.3e and 3.3f:(See Destination Type Codes in box 3.1a)an..65dStreet NumberOan..11ePostcodeCan..10fCityCan..50gNAD_LNGC“R” 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(See Destination Type Codes in box 3.1a)aOffice Reference NumberRProvide the code of the office of export at which the export declaration will be lodged in accordance with Commission Delegated Regulation (EU) 2015/2446note.See Code list 4 of Annex II.an83.5TRADER New Transport ArrangerC“R” to identify the person responsible for arranging the transport if the value in box 3c is “3” or “4”aVAT NumberOThe Member State of dispatch may decide to make this data “R”an..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.a23.6TRADER 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 DETAILSD“R” 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 SealD“R” 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_LNGC“R” 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.a2fComplementary InformationOProvide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units.an..350gComplementary Information_LNGC“R” 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 ReferenceRProvide 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 CodeRProvide the CN code applicable at the date of submission of the splitting operation.The value of this data element must be greater than zero.n8dQuantityRProvide 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..15,3eGross MassRProvide 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 MassRProvide 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_LNGC“R” 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 flagD“R” 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.n1oDensityC“R” if applicable for the excise good in questionProvide 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_LNGC“R” 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 ProductsD“R” if the excise goods have a brand nameProvide the brand name of the goods, if applicable.an..350sBrand Name of Products_LNGC“R” 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.a23.8.1PACKAGER99xaKind of Packages CodeRProvide the kind of package, using one of the codes in Code list 8 of Annex II.an2bNumber of PackagesC“R” 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 SealD“R” 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_LNGC“R” 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 MarksCan..999Table 6(referred to in Article 8 and Article 9(3))Report of receipt / Report of exportABCDEFG1ATTRIBUTERaDate 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.dateTime2EXCISE MOVEMENTRaARCRProvide the ARC of the e-AD/e-SAD. See Code list 2 of Annex II.an21bSequence NumberRProvide 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 destinationn..23TRADER ConsigneeRaTrader IdentificationC(See Destination Type Codes in box 1a of Table 1)For Destination Type Code: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(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(See Destination Type Codes in box 1 a of Table 1)Provide the actual place of delivery of the excise goods.aTrader IdentificationC(See Destination Type Codes in box 1a of Table 1)For Destination Type Code:an..16bTrader NameC(See Destination Type Codes in box 1a of Table 1)an..182cStreet NameCFor box 4c, 4e and 4f:(See Destination Type Codes in box 1a of Table 1)an..65dStreet NumberOan..11ePostcodeCan..10fCityCan..50gNAD_LNGC“R” 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.a25OFFICE 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.n86REPORT 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 ReceiptRThe possible values are:1Receipt accepted and satisfactory,2Receipt accepted although unsatisfactory,3Receipt refused,4Receipt partially refused,21Exit accepted and satisfactory,22Exit accepted with minor discrepancies detected,23Exit refused.n..2cComplementary informationOProvide any additional information concerning the receipt of the excise goods.an..350dComplementary information_LNGC“R” 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)999XaBody Record Unique ReferenceRProvide 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 zeron..3bIndicator of Shortage or ExcessD“R” when a shortage or excess is detected for the body record concernedPossible values are:SShortage,EExcess.a1cObserved Shortage or ExcessC“R” if indicator in box 7b is givenProvide 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)9XaUnsatisfactory ReasonRPossible values are:0Other,1Excess,2Shortage,3Goods damaged,4Broken seal,5Reported by AES,7Quantity higher than the one on the temporary authorisation.n1bComplementary InformationC(See box 7.1a)Provide any additional information concerning the receipt of the excise goods.an..350cComplementary Information_LNGC“R” 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.a2Table 7(referred to in Article 6a(1))Notification of accepted export (not applicable to e-SAD)ABCDEFG1ATTRIBUTERaDate and Time of IssuanceRdateTime2TRADER ConsigneeRaTrader IdentificationC(See Destination Type Codes in box 1a of Table 1)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(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..173EXCISE MOVEMENT E-ADR999XaAdministrative Reference CodeRProvide the ARC of the e-AD. See Code list 2 of Annex II.an21bSequence NumberRThe value of this data element must be greater than zero.n..2cExport Declaration Acceptance or Goods Released for ExportRPossible values:0No or False1Yes or True“0” corresponds to the acceptance of the export declaration and “1” corresponds to the release of goods for export.n14CUSTOMS OFFICE Export PlaceOaReference NumberRProvide the code of the office of the competent authorities in the Member State of export responsible for excise control at the place of export. See Code list 4 of Annex II.an85EXPORT DECLARATION ACCEPTANCE/RELEASERaReference Number of Sender Customs OfficeRProvide the code of the office of the competent authorities in the Member State of export responsible for excise control at the place of export. See Code list 4 of Annex II.an8bIdentification of Sender Customs OfficerOan..35cDate of AcceptanceC(See box 3c)DatedDate of ReleaseC(See box 3c)DateeDocument Reference NumberRProvide a valid MRN or export customs declaration number confirmed against the Customs data.an..21Table 8(referred to in Article 6a(1))Customs rejection of electronic administrative document (not applicable to e-SAD)ABCDEFG1ATTRIBUTERaDate and Time of IssuanceRdateTime2TRADER ConsigneeRaTrader IdentificationC“R” for Destination Type Code 1, 2, 3 and 4“O” for Destination Type Code 6Does not apply for Destination Type Code 5, 8, 9, 10 and 11(See Destination Type Codes in box 1a of Table 1)For Destination Type Code:1, 2, 3 and 4 provide a valid SEED registration number of the authorised warehouse keeper, 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.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 6This 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 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) 2020/262.an..173CUSTOMS OFFICE Export PlaceOaReference NumberRProvide the code of the office of the competent authorities in the Member State of export responsible for excise control at the place of export. See Code list 4 of Annex II.an84REJECTIONRaRejection Date and TimeRdateTimebRejection Reason CodeRPossible values:1Import data not found2The content of the e-AD does not match with import data3(reserved)4Negative Cross-check result5Unsatisfactory Control Result at Office of Export.n15EXPORT DECLARATION INFORMATIONC“R” for Rejection Reason Code 4 or 5Does not apply for Rejection Reason Code 1 and 2(See box 4b)aLocal Reference NumberC“R” for Rejection Reason Code 4Does not apply for Rejection Reason Code 5.(See box 4b)an..22bDocument Reference NumberC“R” for Rejection Reason Code 5Does not apply for Rejection Reason Code 4.(See box 4b)an..215.1NEGATIVE CROSS-CHECK VALIDATION RESULTSC“R” for Rejection Reason Code 4Does not apply for Rejection Reason Code 1, 2 and 5(See box 4b)99X5.1.1UBR CROSS-CHECK RESULTR999XaAdministrative Reference CodeRProvide the ARC of the e-AD. See Code list 2 of Annex II.an21bBody Record Unique ReferenceRn..3cDiagnosis CodeRPossible values:1(reserved)2Body Record Unique Reference does not exist in the e-AD or No corresponding GOODS ITEM in the export declaration3(reserved)4Weight/mass do not match5(reserved)6CN codes do not match7Weight/mass do not match and CN codes do not match.n1dValidation ResultRPossible values:0No or False1Yes or Truen1eRejection ReasonOan..5125.1.1.1COMBINED NOMENCLATURE CODE CROSS-CHECK RESULTCaValidation ResultRPossible values:0No or False1Yes or Truen1bRejection ReasonOan..5125.1.1.2NET MASS CROSS-CHECK RESULTCaValidation ResultRPossible values:0No or False1Yes or Truen1bRejection ReasonOan..5125.2NON-RELEASE FOR EXPORTC“R” for Rejection Reason Code 5Does not apply for Rejection Reason Code 1, 2 and 4(See box 4b)Non-Release for Export, Notification to Member State of ExportaDocument Reference NumberRan..216EXCISE MOVEMENT E-ADC“R” for Rejection Reason Code 4 or 5Does not apply for Rejection Reason Code 1 and 2(See box 4b)999XaAdministrative Reference CodeRProvide the ARC of the e-AD. See Code list 2 of Annex II.an21bSequence NumberRThe value of this data element must be greater than zero.n..27DRAFT E-ADC“R” for Rejection Reason Code 1 or 2Does not apply for Rejection Reason Code 4 and 5(See box 4b)aLocal Reference NumberRProvide the Local Reference Number of the import customs declaration.an..22Table 9(referred to in Article 6a(2) and Article 9(3))Export declaration invalidation notification to MSA of Dispatch/Consignor (not applicable to e-SAD)A | B | C | D | E | F | G1 | EXCISE MOVEMENT | R | | | 999X| a | Administrative Reference Code | R | | Provide the ARC of the e-AD. See Code list 2 of Annex II. | an21| b | Sequence Number | R | | The value of this data element must be greater than zero. | n..21.1 | EXPORT OPERATION | R | | || a | MRN | R | | | an18| b | Invalidation date | R | | | date1.2 | CUSTOMS OFFICE OF EXPORT | R | | || a | Reference Number | R | | Provide the code of the office of the competent authorities in the Member State of export responsible for excise control at the place of export. See Code list 4 of Annex II. | an81.3 | MSA OF EXPORT | R | | || a | Country Code | R | | Provide the Member State in the territory of which the exportation of the excise goods is carried out, using the Country Code in Code list 3 of Annex II. | a21.4 | GOODS SHIPMENT | O | | |1.4.1 | PREVIOUS DOCUMENT | O | | | 999X| a | Sequence number | R | | | n..5| b | Type | R | | | an4| c | Reference number | R | | | an..70
Annex II · Lists of codes
1. Language codes
| Code | Description |
|---|---|
| bg | Bulgarian |
| bt | Bulgarian (Latin character) |
| hr | Croatian |
| cs | Czech |
| da | Danish |
| nl | Dutch |
| en | English |
| et | Estonian |
| fi | Finnish |
| fr | French |
| ga | Irish |
| gr | Greek (Latin character) |
| de | German |
| el | Greek |
| hu | Hungarian |
| it | Italian |
| lv | Latvian |
| lt | Lithuanian |
| mt | Maltese |
| pl | Polish |
| pt | Portuguese |
| ro | Romanian |
| sk | Slovak |
| sl | Slovenian (Slovene) |
| es | Spanish |
| sv | Swedish |
2. Administrative reference code
| Field | Content | Field Type | Example |
|---|---|---|---|
| 1 | Year | Numeric 2 | 05 |
| 2 | Identifier of the MS where the e-AD/e-SAD was initially submitted | Alphabetic 2 | ES |
| 3 | Nationally assigned unique code | Alphanumeric 15 (digits and capital letters) | 7R19YTE17UIC8J4 |
| 4 | Type of movement | Alphanumeric 1 | P |
| 5 | Check digit | Numeric 1 | 9 |
Field 1is the last two digits of the year of formal acceptance of movement.Field 2is the country code referred to in code list 3.Field 3is 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 4gives 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 5gives the check digit for the whole ARC that will help detect an error when keying the ARC.
3. Country codes
—For Greece, EL must be used instead of GR.
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) 2020/1470note, except:
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, for example IT0830AB.
5. Guarantor type code
| Code | Description |
|---|---|
| 1 | Consignor |
| 2 | Transporter |
| 3 | Owner of the Excise product |
| 4 | Consignee |
| 5 | No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262 |
| 12 | Joint guarantee of the consignor and of the transporter |
| 13 | Joint guarantee of the consignor and of the owner of the Excise products |
| 14 | Joint guarantee of the consignor and of the consignee |
| 23 | Joint guarantee of the transporter and of the owner of the Excise products |
| 24 | Joint guarantee of the transporter and of the consignee |
| 34 | Joint guarantee of the owner of the Excise products and of the consignee |
| 123 | Joint guarantee of the consignor, of the transporter and of the owner of the Excise products |
| 124 | Joint guarantee of the consignor, of the transporter and of the consignee |
| 134 | Joint guarantee of the consignor, of the owner of the Excise products and of the consignee |
| 234 | Joint guarantee of the transporter, of the owner of the Excise products and of the consignee |
| 1234 | Joint guarantee of the consignor, of the transporter, of the owner of the Excise products and of the consignee |
6. Transport mode code
| Code | Description |
|---|---|
| 0 | Other |
| 1 | Sea Transport |
| 2 | Rail transport |
| 3 | Road transport |
| 4 | Air transport |
| 5 | Postal consignment |
| 7 | Fixed transport installations |
| 8 | Inland waterway transport |
7. Transport unit code
| Code | Description |
|---|---|
| 1 | Container |
| 2 | Vehicle |
| 3 | Trailer |
| 4 | Tractor |
| 5 | Fixed transport installation |
8. Packaging codes
Use the codes as defined in the latest version of Annex VI to UN/ECE Recommendation 21.
9. Cancellation reason code
| Code | Description |
|---|---|
| 0 | Other |
| 1 | Typing error |
| 2 | Commercial transaction interrupted |
| 3 | Duplicate e-AD |
| 4 | The movement has not begun at the date of dispatch |
10. Excise product
| EPC | CAT | UNIT | Description | A | P | D |
|---|---|---|---|---|---|---|
| T200 | T | 4 | Cigarettes, as defined in Article 3 of Council Directive 2011/64/EUnote, and products treated as cigarettes in accordance with Article 2(2) of that Directive | N | N | N |
| T300 | T | 4 | Cigars and cigarillos, as defined in Article 4 of Directive 2011/64/EU | N | N | N |
| T400 | T | 1 | Fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of Directive 2011/64/EU | N | N | N |
| T500 | T | 1 | Smoking 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 Directive | N | N | N |
| B000 | B | 3 | Beer, as defined in Article 2 of Directive 92/83/EEC | Y | Y | N |
| W200 | W | 3 | Still wine and still fermented beverages other than wine and beer, as defined in Articles 8(1) and 12(1) of Directive 92/83/EEC | Y | N | N |
| W300 | W | 3 | Sparkling wine and sparkling fermented beverages other than wine and beer, as defined in Article 8(2) and 12(2) of Directive 92/83/EEC | Y | N | N |
| I000 | I | 3 | Intermediate products, as defined in Article 17 of Directive 92/83/EEC | Y | N | N |
| S200 | S | 3 | Spirituous beverages, as defined in Article 20, first, second and third indents of Directive 92/83/EEC | Y | N | N |
| S300 | S | 3 | 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) | Y | N | N |
| S400 | S | 3 | Partially 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) | Y | N | N |
| S500 | S | 3 | Products containing ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC, falling within CN codes other than 2207 and 2208 | Y | N | N |
| S600 | S | 3 | Completely 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 Directive | Y | N | N |
| E200 | E | 2 | Vegetable 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/ECnote) | N | N | Y |
| E300 | E | 2 | Mineral oils (energy products) – Products falling within CN codes 270710, 270720, 270730, and 270750 (Article 20(1)(b) of Directive 2003/96/EC) | N | N | Y |
| E410 | E | 2 | Leaded petrol falling within CN codes 27101231, 27101251 and 27101259 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E420 | E | 2 | Unleaded petrol falling within CN codes 27101231, 27101241, 27101245 and 27101249 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E430 | E | 2 | Gasoil, unmarked falling within CN codes 27101943, 27101946, 27101947, 27101948, 27102011, 27102015, 27102017 and 27102019 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E440 | E | 2 | Gasoil, marked falling within CN codes 27101943, 27101946, 27101947, 27101948, 27102011, 27102015, 27102017 and 27102019 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E450 | E | 2 | Kerosene, falling within CN codes 27101921 and unmarked kerosene falling with CN code 27101925 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E460 | E | 2 | Kerosene, marked falling within CN codes 27101925 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E470 | E | 1 | Heavy fuel oil falling within CN codes 27101962, 27101964, 27101968, 27102031, 27102035 and 27102039 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | N |
| E480 | E | 2 | 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) | N | N | Y |
| E490 | E | 2 | 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) | N | N | Y |
| E500 | E | 1 | Liquefied petroleum gases and other gaseous hydrocarbons (LPG) of CN codes 27111211 to 27111900 (Article 20(1)(d) of Directive 2003/96/EC) | N | N | N |
| E600 | E | 1 | Saturated acyclic hydrocarbons falling within CN code 290110 (Article 20(1)(e) of Directive 2003/96/EC) | N | N | N |
| E700 | E | 2 | Cyclic hydrocarbons falling within CN codes 290220, 290230, 290241, 290242, 290243 and 290244 (Article 20(1)(f) of Directive 2003/96/EC) | N | N | Y |
| E800 | E | 2 | 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) | N | N | Y |
| E910 | E | 2 | 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) | N | N | Y |
| E920 | E | 2 | 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) | N | N | Y |
| E930 | E | 2 | Additives falling within CN codes 381111, 38111900 and 38119000 | N | N | N |
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:EPC: | Excise Product CodeCAT: | Excise product categoryUNIT: | Unit 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 code | Description |
|---|---|
| 1 | Kg |
| 2 | Litre (temperature of 15 °C) |
| 3 | Litre (temperature of 20 °C) |
| 4 | 1000 items |
12. Maximum journey time per transport mode code
| Transport Mode Code | Maximum Journey Time |
|---|---|
| 0 | D45 |
| 1 | D45 |
| 2 | D35 |
| 3 | D35 |
| 4 | D20 |
| 5 | D30 |
| 7 | D15 |
| 8 | D35 |
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
| Country | Rate(s) Structure for Beer in °Plato |
|---|---|
| AT – Austria | Yes |
| BE – Belgium | Yes |
| BG – Bulgaria | Yes |
| CZ – Czechia | Yes |
| DE – Germany | Yes |
| EL – Greece | Yes |
| ES – Spain | Yes |
| IT – Italy | Yes |
| LU – Luxembourg | Yes |
| MT – Malta | Yes |
| PL – Poland | Yes |
| PT – Portugal | Yes |
| RO – Romania | Yes |
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.