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

L 247/2 EN Official Journal of the European Union 23.9.2022 REGULATIONS COMMISSION DELEGATED REGULATION (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive (EU) 2020/262 of 19 December 2019laying down the general arrangements for excise duty(1), and in particular Articles 6(10), 29(1) and 43(1) thereof, Whereas: (1) Pursuant to Article 6(7) of Directive (EU) 2020/262, partial loss due to the nature of the goods that occurs during a duty suspension movement between the Member States is not to be considered a release for consumption in so far as the amount of loss falls below the common partial loss threshold for those excise goods, unless a Member State has reasonable cause to suspect fraud or irregularity. Pursuant to Article 45(2) of that Directive, in the event of partial loss due to the nature of the goods that occurs during their transport in the territory of a Member State other than the Member State in which they were released for consumption, excise duty is not chargeable in that Member State where the amount of loss falls within the relevant common partial loss threshold, unless a Member State has reasonable cause to suspect fraud or irregularity. In order to ensure uniform treatment of partial losses throughout the Union, common partial loss threshold should be determined for manufactured tobacco products. Taking into account in particular the nature of the products, their physical and chemical characteristics and the existing national thresholds, the common partial loss threshold for manufactured tobacco should be set at 0 %. (2) Directive (EU) 2020/262 requires the use of electronic administrative documents, exchanged via the computerised system referred to in Decision (EU) 2020/263 of the European Parliament and of the Council(2), in order for a movement of excise goods to be considered to take place under a duty suspension arrangement. It also requires the use of fallback documents in cases where that computerised system is unavailable in the Member State of dispatch. The structure and content of those documents should ensure a uniform completion of the necessary formalities and facilitate the supervision of movements of excise goods. (3) Directive (EU) 2020/262 requires the use of electronic simplified administrative documents for the movement of excise goods which have been released for consumption in the territory of one Member State and are moved to the territory of another Member State in order to be delivered there for commercial purposes. It also requires the use of fallback documents in certain specified cases. The structure and content of those documents should ensure a uniform completion of the necessary formalities and facilitate the supervision of movements of excise goods. (1) OJ L 58, 27.2.2020, p. 4. (2) Decision (EU) 2020/263 of the European Parliament and of the Council of 15 January 2020 on computerising the movement and surveillance of excise goods (recast) (OJ L 58, 27.2.2020, p. 43).23.9.2022 EN Official Journal of the European Union L 247/3 (4) In order to ensure that the documents exchanged through the computerised system in accordance with Articles 20 to 25 of Directive (EU) 2020/262 are readily understandable in all Member States and can be processed by the computerised system, the structure and content of such messages concerning the cancellation of the electronic administrative document, a change of destination and the splitting of a movement should be established. (5) The rules on the structure and content of the documents exchanged in the context of movement of excise goods and on a threshold for the losses due to the nature of the goods will in many instances have to be applied together by both economic operators performing intra-EU movements of excise goods, such as manufactured tobacco, and Member States authorities monitoring these activities. In the interest of simplicity and transparency, as well as in order to facilitate their application and avoid a multiplication of rules, they should be laid down in a single act. (6) Since the rules established by this Regulation and Commission Implementing Regulation (EU) 2022/1637(3)replace the rules laid down in Commission Regulations (EEC) No 3649/92(4) and (EC) No 684/2009(5), the replaced Regulations should be repealed. (7) Pursuant to Article 54 of Directive (EU) 2020/262 Member States are to allow the receipt of excise goods under the formalities set out in Articles 33, 34 and 35 of Council Directive 2008/118/EC(6) until 31 December 2023. Regulation (EEC) No 3649/92 should therefore apply until that day to the movements of excise goods initiated before the date of application of this Regulation. (8) Pursuant to Article 55(1) of Directive (EU) 2020/262, Member States are to apply the measures necessary to comply with Article 6, Articles 20 to 22, Articles 25 to 29 and Articles 36 to 40 and Article 45 of that Directive as from 13 February 2023. This Regulation should therefore apply as from that date, HAS ADOPTED THIS REGULATION: Article 1 Threshold for the loss due to the nature of the goods for manufactured tobacco products The common partial loss threshold referred to in Articles 6(7) and 45(2) of Directive (EU) 2020/262 for manufactured tobacco, falling within the scope of Council Directive 2011/64/EU(7), is 0 %. Article 2 Requirements for messages exchanged through the computerised system The messages exchanged in accordance with Articles 20 to 25 and Articles 36 and 37 of Directive (EU) 2020/262 shall comply with Annex I to this Regulation. Where codes are required for the completion of certain data elements in those messages in accordance with Annex I, the codes listed in Annex II shall be used. (3) Commission Implementing Regulation (EU) No 2022/1637 of 5 July 2022 laying down the rules for the application of Council Directive (EU) 2020/262 as regards the use of documents in the context of movement of excise goods under a duty suspension arrangement and of movement of excise goods after release for consumption, and establishing the form to be used for the exemption certificate (See page 57 of this Official Journal). (4) Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (OJ L 369, 18.12.1992, p. 17). (5) Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 197, 29.7.2009, p. 24). (6) Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12). (7) Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ L 176, 5.7.2011, p. 24).L 247/4 EN Official Journal of the European Union 23.9.2022 Article 3 Draft electronic administrative document and electronic administrative document The draft electronic administrative document submitted in accordance with Article 20(2) of Directive (EU) 2020/262 and the electronic administrative document to which an administrative reference code has been assigned in accordance with Article 20(3), third subparagraph, of that Directive shall comply with the requirements set out in the applicable provisions of Table 1 of Annex I to this Regulation. Article 4 Draft electronic simplified administrative document and electronic simplified administrative document The draft electronic simplified administrative document submitted in accordance with Article 36(1) of Directive (EU) 2020/262 and the electronic simplified administrative document to which an administrative reference code has been assigned in accordance with Article 36(2), third subparagraph, of that Directive shall comply with the requirements set out in the applicable provisions of Table 1 of Annex I to this Regulation. Article 5 Messages concerning the cancellation of the electronic administrative document The messages concerning the cancellation of the electronic administrative document as provided for in Article 20(6) of Directive (EU) 2020/262 shall comply with the requirements set out in Table 2 of Annex I to this Regulation. Article 6 Messages concerning a change of destination of the movement of excise goods The messages concerning the change of destination as provided for in Article 20(7) and Article 36(5) of Directive (EU) 2020/262 shall comply with the requirements set out in Tables 3 and 4 of Annex I to this Regulation. Article 7 Messages concerning the splitting of the movement of energy products under suspension of excise duty The messages concerning the splitting of the movement of energy products under suspension of excise duty as provided for in Article 23 of Directive (EU) 2020/262 shall comply with the requirements set out in Tables 4 and 5 of Annex I to this Regulation. Article 8 Messages concerning the end of the movement of excise goods The report of receipt submitted in accordance with Article 24(1) or Article 37(1) of Directive (EU) 2020/262 and the report of export provided for in Article 25 of that Directive, shall comply with the requirements set out in Table 6 of Annex I to this Regulation. Article 9 Fallback documents 1. The fallback documents referred to in Articles 26(1), point (a), and 38(1), point (a), of Directive (EU) 2020/262 shall contain data elements, data groups and data subgroups set out in columns A and B of Table 1 of Annex I to this Regulation. The data elements, data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters set out in columns A and B of Table 1 of Annex I to this Regulation.23.9.2022 EN Official Journal of the European Union L 247/5 2. The information concerning the change of destination of the goods and the splitting of the movement of energy products to be communicated by the consignor to the competent authorities of the Member State of dispatch, in accordance with Articles 26(4) and 38(4) of Directive (EU) 2020/262, shall be displayed in the form of data elements, data groups and data subgroups as set out in columns A and B of Table 3 of Annex I to this Regulation or columns A and B of Table 5 of Annex I to this Regulation, as applicable. All the data elements, data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters set out in columns A and B of Table 3 of Annex I or columns A and B of Table 5 of Annex I, as applicable. 3. The fallback documents referred to in Article 27(1) and (2) and in Article 39 of Directive (EU) 2020/262 shall bear the title ‘Fallback report of receipt for movements of excise goods’ or ‘Fallback report of export for movements of excise goods under suspension of excise duty’, as applicable. The data shall be displayed in the form of data elements, data groups and data subgroups as set out in columns A and B of Table 6 of Annex I. All the data elements, data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters set out in column A and column B of Table 6 of Annex I. Article 10 Repeal Regulations (EEC) No 3649/92 and (EC) No 684/2009 are repealed with effect from 13 February 2023. Notwithstanding the first paragraph, Regulation (EEC) No 3649/92 shall apply until 31 December 2023to movements of goods initiated before 13 February 2023. Article 11 Entry into force and application This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 13 February 2023. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 5 July 2022. For the Commission The President Ursula VON DER LEYENL 247/6 EN Official Journal of the European Union 23.9.2022 ANNEX I Messages used for the purpose of movements of excise goods under suspension of excise duty or previously released for consumption in the territory of one Member State and moved to the territory of another Member State to be delivered there for commercial purposes EXPLANATORY NOTES 1. The data elements of the electronic messages(1)exchanged in accordance with Articles 20 to 25 and Articles 36 and 37 of Directive (EU) 2020/262 shall be structured in data groups and, where applicable, data subgroups as set out in Tables 1 to 6 of this Annex. The columns of Tables 1 to 6 shall contain the following information: (a) column A: the numeric code (number) attributed to each data group and data subgroup. Each subgroup follows the sequence number of the data (sub)group of which it forms part (for example: where the data group number is 1, one data subgroup of this group is 1.1 and one data subgroup of this subgroup is 1.1.1); (b) column B: the alphabetic code (letter) attributed to each data element in a data (sub)group; (c) column C: an identification of the data (sub)group or data element; (d) column D: a value for each data (sub)group or data element indicating whether the insertion of the corresponding data is: (i) required (‘R’), meaning that the data must be provided. When a data (sub)group is optional (‘O’) or conditional (‘C’), data elements within that group can still be ‘R’ when the competent authorities of the Member State have decided that the data in this (sub)group must be completed or when the condition applies; (ii) optional (‘O’), meaning that the insertion of the data is optional for the person submitting the message (the consignor or consignee) except where a Member State has stipulated that the data are required in accordance with the option provided for in column E for some of the optional data (sub)groups or data elements; (iii) conditional (‘C’), meaning that the use of the data (sub)group or data element depends on other data (sub) groups or data elements in the same message; (iv) dependent (‘D’), meaning that the use of the data (sub)group or data element depends on a condition which cannot be checked by the computerised system, as provided for in columns E and F. (e) column E provides the condition(s) for data whose insertion is conditional, specifies the use of the optional and dependent data where applicable and indicates which data must be provided by the competent authorities; (f) column F provides explanations, where necessary, concerning the completion of the message; (g) column G provides: (i) for some data (sub)groups a number followed by the character ‘x’ indicating how many times the data (sub) group can be repeated in the message (default = 1); (ii) for each data element, except for data elements indicating the time and/or the date, the characteristics identifying the data type and the data length. The codes for the data types are ‘a’ for alphabetic, ‘n’ for numeric and ‘an’ for alphanumeric. The number following the code provides the admissible data length for the data element concerned. The optional two dots before the length indicator mean that the data have no fixed length, but can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the data can hold decimals, the digit before the comma provides the total length of the attribute, the digit after the comma provides the maximum number of digits after the decimal point. (1) Where, in accordance with Article 9 of this Regulation, certain requirements of this Annex apply to the fallback documents referred to in Articles 26, 27, 38 and 37 of Directive (EU) 2020/262, the explanatory notes shall apply mutatis mutandis to those documents.23.9.2022 EN Official Journal of the European Union L 247/7 (iii) For data elements indicating the time and/or date, the mention ‘date’, ‘time’ or ‘dateTime’, meaning that the date, the time or the date and time must be given using the ISO 8601 standard for representation of dates and time. 2. The following abbreviations are used in Tables 1 to 6: (a) ‘e-AD’: electronic administrative document; (b) ‘e-SAD’: electronic simplified administrative document; (c) ‘ARC’: administrative reference code; (d) ‘SEED’: the System for Exchange of Excise Data referred to in Article 19(1) of Council Regulation (EU) No 389/2012(2); (e) ‘Import SAD’:the Import single administrative document; (f) ‘CN Code’: Combined Nomenclature Code. (2) 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).Table 1 (referred to in Article 3, Article 4 and Article 9(1)) Draft electronic (simplified) administrative document and electronic (simplified) administrative document A B C D E F G ATTRIBUTE R a Message Type R The possible values are: n1 1= Standard submission (to be used in all cases of movements of goods under duty suspension except where submission concerns export with local clearance), 2= Submission for export with local clearance for movements of goods under duty suspension, 3= Submission 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). b Deferred D ‘R’ for submission of an ossible values: n1 Submission Flag e-AD/e-SAD for a movement that 0= false, has begun under cover of the fallback document referred to in 1= true. Article 9(1). 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). 1 EXCISE R MOVEMENT L 247/8 EN Official Journal of the European Union 23.9.2022a Destination Type R Provide the destination of the movement using one of the following values: n..2 Code 1= Tax warehouse (Article 16(1), point (a)(i), of Directive (EU) 2020/262), 2= Registered consignee (Article 16(1), point (a)(ii), of Directive (EU) 2020/262), 3= Temporary registered consignee Article 16(1), point (a)(ii), and Article 18(3) of Directive (EU) 2020/262), 4= Direct delivery (Article 16(4) of Directive (EU) 2020/262), 5= Exempted consignee (Article 16(1), point (a)(iv), of Directive (EU) 2020/262), 6= Export (point (iii) and (v) of Article 16(1)(a) of Directive (EU) 2020/262), 8= Unknown destination (consignee unknown; Article 22 of Directive (EU) 2020/262), 9= Destination – Certified Consignee (Article 33(1) of Directive (EU) 2020/262), 10= Destination – Temporary Certified Consignee (Articles 33(1) and 35(8) of Directive (EU) 2020/262); 11= Destination-Return to the place of dispatch of the Consignor. b Journey Time R Provide the normal period of time necessary for the journey taking into account an3 the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two-digit number (examples: H12, or D04). Indication for ‘H’ should be less or equal to 24. Indication for ‘D’ should be less or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code list 12 of Annex II. 23.9.2022 EN Official Journal of the European Union L 247/9c Transport R Identify the person responsible for arranging the first transport using one of the n1 Arrangement following values: 1= Consignor, 2= Consignee, 3= Owner of goods, 4= Other. d ARC R To be provided by the competent See Code list 2 of Annex II. an21 authorities of the Member State of dispatch upon validation of the draft e-AD/e-SAD e Date and Time of R To be provided by the competent The addressed time is local time. dateTime Validation of authorities of the Member State of e-AD/e-SAD dispatch upon validation of the draft e-AD/e-SAD f Sequence Number R To be provided by the competent Set to 1 at initial validation and then incremented by 1 in each e-AD/e-SAD n..2 authorities of the Member State of generated by the competent authorities of the Member State of dispatch upon each dispatch upon validation of the change of destination. draft e-AD/e-SAD and for each change of destination g Date and Time of C The date and time of validation of The addressed time is local time. dateTime Validation of the change of destination message Update in Table 3, to be provided by the competent authorities of the Member State of dispatch in case of change of destination 2 TRADER R Consignor L 247/10 EN Official Journal of the European Union 23.9.2022a Trader Excise R Provide a valid SEED registration number of the authorised warehousekeeper, an13 Number registered consignor, certified consignor or temporary certified consignor. b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the a2 language used in this data group. 3 TRADER Place of C ‘R’ if Origin Type Code in box 9d is Dispatch ‘1’ or ‘3’ a Tax Warehouse C ‘R’ if Origin Type Code in box 9d is Provide a valid SEED registration number of the tax warehouse of dispatch. an13 Reference ‘1’ b Trader Name C For box 3b, 3c, 3e and 3f: an..182 ‘R’ if Origin Type Code in box 9d is c Street Name C ‘3’ an..65 d Street Number O an..11 e Postcode C an..10 f City C an..50 23.9.2022 EN Official Journal of the European Union L 247/11g NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the a2 language used in this data group. 4 OFFICE of Dispatch C ‘R’ if Origin Type Code in box 9d is – Import ‘2’ a Office Reference R Provide the code of the customs office responsible for release for free circulation. an8 Number See Code list 4 of Annex II. 5 TRADER C ‘R’, except for Message Type ‘2 – Consignee Submission for export with local clearance’ or for Destination Type Code 8 (See Destination Type Codes in box 1a) a Trader C — ‘R’ for Destination Type Code 1, For Destination Type Code: an..16 Identification 2, 3, 4, 9, 10 and 11 — 1, 2, 3, 4, 9 and 10: provide a valid SEED registration number of the authorised — ‘O’ for Destination Type Code 6 warehousekeeper, registered consignee, temporary registered consignee, certi­ fied consignee or temporary certified consignee, — This data element does not apply for Destination Type — 6: provide the VAT identification number of the person representing the con­ Code 5 signor at the office of export. (See Destination Type Codes in box — 11: provide a valid SEED registration number of the consignee, which is the 1a) original certified consignor or temporary certified consignor of the move­ ment. b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 L 247/12 EN Official Journal of the European Union 23.9.2022e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the a2 language used in this data group. h EORI Number C — ‘O’ for Destination Type Code 6 Provide the EORI number of the person responsible for lodging the export an..17 declaration as set out in Article 21(1) of Directive (EU) 2020/262. — This data element does not apply for Destination Type Code 1, 2, 3, 4, 5, 8, 9, 10 and 11. (See Destination Type Codes in box 1a) 6 TRADER C ‘R’ for Destination Type Code 5 COMPLEMENT (See Destination Type Codes in box 1a) Consignee a Member State R Provide the Member State of destination using the Country Code in Code list 3 of a2 Code Annex II. b Serial Number of D ‘R’ if a serial number is mentioned an..255 Certificate of on the excise duty exemption Exemption certificate established in Implementing Regulation (EU) 2022/1637 7 TRADER Place of C — ‘R’ for Destination Type Code 1, Provide the actual place of delivery of the excise goods. — Delivery 4, 9 and 10 For Destination Type Code 2, the data group: — ‘O’ for Destination Type Code 2, — is ‘O’ for the e-AD, since the Member State of dispatch can fill in this box with 3 and 5 the address of the registered consignee defined in SEED, (See Destination Type Codes in box — does not apply for the draft e-AD. 1a) 23.9.2022 EN Official Journal of the European Union L 247/13a Trader C — ‘R’ for Destination Type Code 1, For Destination Type Code: an..16 Identification 9 and 10 — 1: provide a valid SEED registration number of the tax warehouse of destina­ — ‘O’ for Destination Type Code 2, tion, 3, and 5 — 2, 3, 5, 9 and 10: provide the VAT identification number or any other identi­ (See Destination Type Code in box fier. 1a) b Trader Name C — ‘R’ for Destination Type Code 1, an..182 2, 3, 5, 9 and 10 — ‘O’ for Destination Type Code 4 (See Destination Type Codes in box 1a) c Street Name C For box 7c, 7e and 7f: an..65 — ‘R’ for Destination Type Code 2, d Street Number O an..11 3, 4, 5, 9 and 10 e Postcode C — ‘O’ for Destination Type Code 1 an..10 (See Destination Type Codes in box f City C an..50 1a) g NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the a2 language used in this data group. 8 OFFICE Place of C ‘R’ in case of export (Destination Delivery – Customs Type Code 6) (See Destination Type Codes in box 1a) a Office Reference R Provide the code of the office of export at which the export declaration will be an8 Number lodged. See Code list 4 of Annex II. L 247/14 EN Official Journal of the European Union 23.9.20229 e-AD/e-SAD R a Local Reference R A unique serial number assigned to the e-AD/e-SAD by the consignor which an..22 Number identifies the consignment in the records of the consignor. b Invoice Number R Provide the number of the invoice relating to the goods. If the invoice has not yet an..35 been prepared, the number of the delivery note or any other transport document should be given. c Invoice Date O The Member State of dispatch may The date of the document shown in box 9b. Date decide to make this data ‘R’ d Origin Type Code R The possible values for the origin of the movement are: n1 1= Origin – Tax warehouse (in the situations referred to in Article 16(1)(a) of Directive (EU) 2020/262), 2= Origin – Import (in the situation referred to in Article 16(1), point (b), of Directive (EU) 2020/262), 3= Origin – Duty Paid (in the situation referred to in Article 33(1) of Directive (EU) 2020/262). e Date of Dispatch R The date at which the movement begins in accordance with Article 19(1) or Date 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. f Time of Dispatch O The Member State of dispatch may The time at which the movement begins in accordance with Article 19(1) or Time decide to make this data ‘R’ Article 33(3) of Directive (EU) 2020/262. The addressed time is local time. g Upstream ARC D To be provided by the competent The ARC to be provided is the ARC of the replaced e-AD. an21 authorities of the Member State of dispatch upon validation of new e-ADs following the validation of the message ‘Splitting operation’ (Table 5) 23.9.2022 EN Official Journal of the European Union L 247/159.1 IMPORT SAD C ‘R’ if Origin Type Code in box 9d is 9X ‘2’ (import) a Import SAD R The SAD Number shall be provided Provide the number(s) of the single administrative document(s) used for the release an..21 Number either by the consignor at the time for free circulation of the goods concerned. of submission of the draft e-AD or by the competent authorities of the Member State of dispatch upon validation of the draft e-AD 10 OFFICE Competent R Authority at Dispatch a Office Reference R Provide the code of the office of the competent authorities in the Member State of an8 Number dispatch responsible for excise control at the place of dispatch. See Code list 4 of Annex II. 11 MOVEMENT R GUARANTEE a Guarantor Type R Identify the person(s) responsible for providing the guarantee using guarantor n..4 Code type code in Code list 5 of Annex II. 12 TRADER C ‘R’ if one of the following Guarantor Identify the transporter and/or the owner of the goods if they provide the 2X Guarantor Type Codes applies: 2, 3, 12, 13, 23, guarantee. 24, 34, 123, 124, 134, 234 or 1234 (See Guarantor Type Code in Code list 5 of Annex II) L 247/16 EN Official Journal of the European Union 23.9.2022a Trader Excise O The Member State of dispatch may Provide a valid SEED registration number or VAT identification number of the an13 Number decide to make this data ‘R’ transporter or owner of the excise goods. b VAT Number O an..14 c Trader Name C For 12c, d, f and g: an..182 ‘O’ if Trader Excise Number is d Street Name C an..65 provided, otherwise ‘R’ e Street Number O an..11 f Postcode C an..10 g City C an..50 h NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the a2 language used in this data group. 13 TRANSPORT R a Transport Mode R Provide the mode of transport at the time of the start of the movement, using the n..2 Code 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’. b Complementary C ‘R’ if Transport Mode Code is ‘Other’ Provide a textual description of the mode of transport. an..350 Information Otherwise ‘O’ 23.9.2022 EN Official Journal of the European Union L 247/17c Complementary C ‘R’ if corresponding text field is used Provide language code, see Code list 1 of Annex II to define the language used in a2 Information_LNG this data group. 14 TRADER Transport C ‘R’ to identify the person Arranger responsible for arranging the first transport if value in box 1c is ‘3’ or ‘4’ a VAT Number O The Member State of dispatch may an..14 decide to make this data ‘R’ b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the a2 language used in this data group. 15 TRADER First O The Member State of dispatch may Identify the person carrying out the first transport. Transporter decide to make this data ‘R’ a VAT Number O an..14 b Trader Name R an..182 L 247/18 EN Official Journal of the European Union 23.9.2022c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide language code, see Code list 1 of Annex II to define the language used in a2 this data group. 16 TRANSPORT R 99X DETAILS a Transport Unit R Provide Transport Unit Code(s) related to the transport mode indicated in box 13a. n..2 Code See Code list 7 of Annex II. b Identity of C ‘R’ if the Transport Unit Code is Enter the registration number of the transport unit(s) when the Transport Unit an..35 Transport Units other than 5 Code is other than 5. (See box 16a) c Identity of D ‘R’ if commercial seals are used Provide the identification of the commercial seals, if used to seal the transport unit. an..35 Commercial Seal d Seal Information O Provide any additional information concerning those commercial seals (e.g. type an..350 of seals used). e Seal C ‘R’ if corresponding text field is used Provide language code presented in Code list 1 of Annex II to define the language a2 Information_LNG used in this data group. f Complementary O Provide any additional information concerning the transport, e.g. identity of any an..350 Information subsequent transporter, information concerning subsequent transport units. 23.9.2022 EN Official Journal of the European Union L 247/19g Complementary C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the a2 Information_LNG language used in this data group. 17 E-AD/E-SAD Body R A separate data group must be used for each product composing the consignment. 999x a Body Record R Provide a unique sequential number, starting with 1. n..3 Unique Reference b Excise Product R Provide the applicable Excise Product Code, see Code list 10 of Annex II. an4 Code 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 c CN Code R Provide the CN Code applicable at the date of dispatch. n8 The value of this data element must be greater than zero. d Quantity R Provide quantity (expressed in the unit of measurement associated with the n..15,3 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. L 247/20 EN Official Journal of the European Union 23.9.2022e Gross Mass R Provide the gross mass of the consignment (the excise goods with packaging). n..16,6 The value of this data element must be greater than zero. The Gross Mass must be equal to or higher than Net Mass. f Net Mass R Provide the mass of the excise goods without packaging (for alcohol and alcoholic n..16,6 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. g Alcoholic strength C ‘R’ if applicable for the excise good Provide the alcoholic strength (percentage by volume at 20 °C) if applicable in n..5,2 by Volume in in question accordance with Code list 10 of Annex II. Percentage The value of this data element must be greater than zero. The value of this data item must be greater than 0,5 and less than or equal to 100. h Degree Plato D ‘R’ if the Member State of dispatch For beer, provide the Degree Plato if the Member State of dispatch and/or the n..5,2 and/or the Member State of Member State of destination tax beer on that basis. See Code list 10 and 13 of destination tax beer on the basis of Annex II. degree Plato The value of this data element must be greater than zero. i Fiscal Mark O Provide any additional information concerning the fiscal marks required by the an..350 Member State of destination. j Fiscal Mark_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the a2 language used in this data group. k Fiscal Mark Used D ‘R’ if fiscal marks are used Provide ‘1’ if the goods carry or contain fiscal marks or ‘0’ if the goods do not carry n1 flag or contain fiscal marks. 23.9.2022 EN Official Journal of the European Union L 247/21l Designation of O This box can be used to give certification: an..350 Origin 1. in the case of certain wines, relating to the protected designation of origin or geographical indication (PDO or PGI) and the vintage year or the wine-grape variety, in accordance with Articles 24 and 31 of Commission Delegated Regulation (EU) 2018/273 (1), Certification shall be given in the terms mentioned in box 9 of Part I of Annex VII of Delegated Regulation (EU) 2018/273. If the product is a PDO or PGI the terms are followed by the name(s) of the PDO or PGI and its register number(s) as provided for in Article 119(1), point (b), of Regulation (EU) No 1308/2013 of the European Parliament and of the Council(2). 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(3)) certification shall be given in the following terms: ‘It is hereby certified that the product described is marketed and labelled in compliance with Regulation (EU) 2019/787’. 3. For alcoholic beverages produced by certified independent small producers, the declaration concerning the type of alcoholic beverage authorised in the certificate in accordance with Article 2 of Commission Implementing Regulation (EU) 2021/2266 (4) shall be added where it is intended to claim a reduced excise duty rate in the Member State of destination. 4. For alcoholic beverages produced by self-certified independent small producers, the declaration concerning the status of the producer in accordance with Article 4, Article 5(1) and Article 5(2) of Implementing Regulation (EU) 2021/2266 shall be added where it is intended to claim a reduced excise duty rate in the Member State of destination. m Designation of C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the a2 Origin_LNG language used in this data group. L 247/22 EN Official Journal of the European Union 23.9.2022n Size of Producer O For alcoholic beverages produced by self-certified independent small producers, n..15 the annual production quantity in accordance with Article 5(3) of Implementing Regulation (EU) 2021/2266 shall be provided in case it is intended to claim a reduced excise duty rate in the Member State of destination. The value of this data element shall be greater than zero. o Density C ‘R’ if applicable for the excise good Provide the density at 15 °C, if applicable in accordance with Code list 10 of Annex n..5,2 in question II. The value of this data element must be greater than zero. p Commercial O The Member State of dispatch may Provide the commercial description of the goods in order to identify the products an..350 Description decide to make this data required 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. q Commercial C ‘R’ if corresponding text field is used Provide language code presented in Code list 1 of Annex II to define the language a2 Description_LNG used in this data group. r Brand Name of D ‘R’ if the excise goods have a brand Provide the brand name of the goods, if applicable. an..350 Products 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 9b 23.9.2022 EN Official Journal of the European Union L 247/23s Brand Name of C ‘R’ if corresponding text field is used Provide language code presented in Code list 1 of Annex II to define the language a2 Products_LNG used in this data group. t Maturation Period O For spirit drinks, the maturation period or age must correspond to that indicated an..350 or Age of Products in their description, presentation and labelling, as referred to in Article 13(6) of Regulation (EU) 2019/787. u Maturation Period C ‘R’ if corresponding text field is used Provide language code presented in Code list 1 of Annex II to define the language a2 or Age of used in this data group. Products_LNG 17.1 PACKAGE R 99x a Kind of Packages R Provide the kind of package using one of the codes in Code list 8 of Annex II. an2 Code b Number of C ‘R’ if marked ‘Countable’ Provide the number of packages if the packages are countable in accordance with n..15 Packages 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’. c Identity of D ‘R’ if commercial seals are used Provide the identification of the commercial seals, if used to seal the packages. an..35 Commercial Seal d Seal Information O Provide any additional information concerning those commercial seals (e.g. type an..350 of seals used). e Seal C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the a2 Information_LNG language used in this data group. f Shipping Marks C — ‘R’ if Number of Packages is 0 an..999 ‘O’ Otherwise L 247/24 EN Official Journal of the European Union 23.9.202217.2 WINE PRODUCT D ‘R’ for wine products included in Part XII of Annex I to Regulation (EU) No 1308/2013 a Category of Wine R For wine products included in Part XII of Annex I to Regulation (EU) n1 Product No 1308/2013, provide one of the following values: 1= Wine without PDO/PGI, 2= Varietal wine without PDO/PGI, 3= Wine with PDO or PGI, 4= Imported wine, 5= Other. b Wine-Growing D ‘R’ for wine products in bulk Provide the wine-growing zone in which the product transported originates in n..2 Zone Code (nominal volume of more than 60 accordance with Appendix 1 of Annex VII to Regulation (EU) No 1308/2013. litres) c Third Country of C ‘R’ if Category of Wine Product in Provide a ‘Country Code’ as referred in Code list 3 of Annex II other than that of an a2 Origin box 17.2a is ‘4’ (imported wine) EU Member State or a territory where Directive (EU) 2020/262 is applicable. d Other Information O an..350 e Other C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the a2 Information_LNG language used in this data group. 17.2.1 WINE D ‘R’ for wine products in bulk 99x OPERATION Code (nominal volume of more than 60 litres) a Wine Operation R Provide one or several ‘Wine operation Code(s)’ in accordance with the list in point n..2 Code 2.1.(e)(ii) of part B of Annex V to Delegated Regulation (EU) 2018/273. 18 DOCUMENT O 9x Certificate 23.9.2022 EN Official Journal of the European Union L 247/25a Short Description C ‘R’, unless data field 18c or 18e is Provide a description of any certificate that relates to the transported goods, for an..350 of Document used instance certificates related to the Designation of Origin referred to in box 17l. b Short Description C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the a2 of language used in this data group. Document_LNG c Reference of C ‘R’, unless data field 18a or 18e is Provide a reference to any certificate that relates to the transported goods. an..350 Document used d Reference of C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the a2 Document_LNG language used in this data group. e Document Type C ‘R’, unless data field 18a or 18c is Provide the document type code presented in Code List 15 of Annex II to an..4 used Commission Implementing Regulation (EU) No 323/2016(5). f Document C ‘R’ if Document Type in box 18e is an..35 Reference used (1) Commission Delegated Regulation (EU) 2018/273 of 11 December 2017supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards the scheme of authorisations for vine plantings, the vineyard register, accompanying documents and certification, the inward and outward register, compulsory declarations, notifications and publication of notified information, and supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council as regards the relevant checks and penalties, amending Commission Regulations (EC) No 555/2008, (EC) No 606/2009 and (EC) No 607/2009 and repealing Commission Regulation (EC) No 436/2009 and Commission Delegated Regulation (EU) 2015/560 (OJ L 58, 28.2.2018, p. 1). (2) Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671). (3) Regulation (EU) 2019/787 of the European Parliament and of the Council of 17 April 2019on the definition, description, presentation and labelling of spirit drinks, the use of the names of spirit drinks in the presentation and labelling of another foodstuff, the protection of geographical indications for spirit drinks, the use of ethyl alcohol and distillates of agricultural origin in alcoholic beverages, and repealing Regulation (EC) No 110/2008 (OJ L 130, 17.5.2019, p. 1). (4) Commission Implementing Regulation (EU) 2021/2266 of 17 December 2021laying down rules for the application of Council Directive 92/83/EEC as regards the certification and self-certification of independent small producers of alcoholic beverages for excise duty purposes (OJ L 455, 20.12.2021, p. 26). (5) Commission Implementing Regulation (EU) 2016/323 of 24 February 2016laying down detailed rules on cooperation and exchange of information between Member States regarding goods under excise duty suspension pursuant to Council Regulation (EU) No 389/2012 (OJ L 66, 11.3.2016, p. 1). L 247/26 EN Official Journal of the European Union 23.9.2022Table 2 (referred to in Article 5) Cancellation of the electronic administrative document (not applicable to e-SAD) A B C D E F G 1 ATTRIBUTE R a Date and Time of C To be provided by the competent The addressed time is local time dateTime Validation of Cancellation authorities of the Member State of dispatch upon validation of the draft cancellation message 2 EXCISE MOVEMENT R e-AD a ARC R Provide the ARC of the e-AD for which cancellation is requested an21 3 CANCELLATION R a Cancellation Reason R Provide the reason for cancelling the e-AD, using the codes in Annex II, Code list 9 n1 b Complementary C — ‘R’ if Cancellation Reason is 0 Provide any additional information concerning the cancellation of the e-AD an..350 Information — ‘O’ if Cancellation Reason is 1, 2, 3 or 4 — (See box 3.a) c Complementary C ‘R’ if corresponding text field is used Provide the language code presented in Annex II, Code list 1 to define the language a2 Information_LNG used in this data group 23.9.2022 EN Official Journal of the European Union L 247/27Table 3 (referred to in Article 6 and Article 9(2)) Messages concerning the change of destination A B C D E F G 1 ATTRIBUTE R a Date and Time of C To be provided by the competent authorities of the The addressed time is local time. dateTime Validation of Change of Member State of dispatch upon validation of the Destination draft change of destination message 2 e-AD/e-SAD Update R a Sequence Number C To be provided by the competent authorities of the Set to 1 at initial validation of the e-AD/e-SAD and then n..2 Member State of dispatch upon validation of the incremented by 1 upon each change of destination. draft change of destination message b ARC R Provide the ARC of the e-AD/e-SAD of which the destination is an21 changed. c Journey time D ‘R’ when the journey time changes following the Provide the normal period of time necessary for the journey taking an3 change of destination into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two-digit number (examples: H12, or D04). Indication for ‘H’ should be less or equal to 24. Indication for ‘D’ should be less or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code list 12 of Annex II. d Changed Transport D ‘R’ when the person responsible for arranging the Identify the person responsible for arranging the transport using n1 transport changes following the change of one of the following values: Arrangement destination 1= Consignor, 2= Consignee, 3= Owner of goods, 4= Other. L 247/28 EN Official Journal of the European Union 23.9.2022e Invoice Number D ‘R’ when the invoice changes following the change Provide the number of the invoice relating to the goods. If the an..35 of destination invoice has not yet been prepared, the number of the delivery note or any other transport document should be given. F Invoice Date O The Member State of dispatch may decide to make The date of the document shown in box 2e. date this data ‘R’ when the Invoice Number changes following the change of destination g Transport Mode Code C ‘R’ when the Transport Mode changes following the Provide the mode of transport using the codes in Code list 6 of n..2 change of destination Annex II. ‘R’ if Guarantor Type Code is given and is ‘No If Guarantor Type Code in box 7a (if given) or in the last e-AD (box guarantee is provided according to Article 17(2) 11a of Table 1) or in the last, if any, ‘Change of destination’ message and 17(5)(b) of Directive (EU) 2020/262’ (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 ‘O’ otherwise (EU) 2020/262’ the Transport Mode Code must be ‘Fixed transport installation’ or ‘Sea Transport’. h Complementary C ‘R’ if Transport Mode Code is given and is ‘Other’ Provide a textual description of the mode of transport. an..350 Information i Complementary C ‘R’ if corresponding text field is used Provide language code presented in Code list 1 of Annex II to define a2 Information_LNG the language used in this data group. 3 CHANGED Destination R 23.9.2022 EN Official Journal of the European Union L 247/29a Destination Type Code R Provide the new destination of the movement using one of the n..2 following values: 1= Tax warehouse (point (i) of Article 16(1)(a) of Directive (EU) 2020/262), 2= Registered consignee (point (ii) of Article 16(1)(a) of Directive (EU) 2020/262), 3= Temporary registered consignee (point (ii) of Article 16(1)(a) and Article 18(3) of Directive (EU) 2020/262), 4= Direct delivery (Article 16(4) of Directive (EU) 2020/262), 6= Export (point (iii) and (v) of Article 16(1)(a) of Directive (EU) 2020/262), 9= Destination – Certified Consignee (Article 33(1) of Directive (EU) 2020/262), 10= Destination – Temporary Certified Consignee (Articles 33(1) and 35(8) of Directive (EU) 2020/262), 11= Destination – Return to the place of dispatch of the Consignor. 4 TRADER New D ‘R’ when the consignee changes following the Consignee change of destination a Trader Identification C — ‘R’ for Destination Type Code 1, 2, 3 4, 9, 10 For Destination Type Code: an..16 and 11 — 1, 2, 3, 4, 9 and 10: provide a valid SEED registration number of — ‘O’ for Destination Type Code 6 the authorised warehousekeeper, registered consignee, certified (See Destination Type Codes in box 3a) consignee or temporary certified consignee, — 6: provide the VAT identification number of the person repre­ senting the consignor at the office of export. — 11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified consignor of the movement. b Trader Name R an..182 c Street Name R an..65 L 247/30 EN Official Journal of the European Union 23.9.2022d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to a2 define the language used in this data group. h EORI Number C — ‘O’ for Destination Type Code 6 Provide the EORI number of the person responsible for lodging the an..17 export declaration as set out in Article 21(1) of Directive (EU) — This data element does not apply for Destina­ 2020/262 tion Type Code 1, 2, 3, 4, 9, 10 and 11 (See Destination Type Codes in box 3a) 5 TRADER Place of C — ‘R’ for Destination Type Code 1, 4, 9 and 10 Provide the actual place of delivery of the excise goods. Delivery — ‘O’ for Destination Type Code 2 and 3 (See Des­ For Destination Type Code 2, the data group: tination Type Codes in box 3a) — is ‘O’ after successful validation of the draft change of destina­ tion, since the Member State of Dispatch can fill in this box with the address of the Registered Consignee defined in SEED, — does not apply for the draft change of destination. a Trader Identification C — ‘R’ for Destination Type Code 1, 9 and 10 For Destination Type Code: an..16 — ‘O’ for Destination Type Code 2 and 3 — 1: provide a valid SEED registration number of the tax ware­ house of destination, — (See Destination Type Codes in box 3a) — 2, 3, 9 and 10: provide the VAT identification number or any other identifier. b Trader Name C — ‘R’ for Destination Type Code 1, 2, 3, 9 and 10 an..182 — ‘O’ for Destination Type Code 4 — (See Destination Type Codes in box 3a) 23.9.2022 EN Official Journal of the European Union L 247/31c Street Name C For box 5c, 5e and 5f: an..65 d Street Number O — ‘R’ for Destination Type Code 2, 3, 4, 9 and 10 an..11 — ‘O’ for Destination Type Code 1 e Postcode C an..10 — (See Destination Type Codes in box 3a) f City C an..50 g NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to a2 define the language used in this data group. 6 OFFICE Place of C ‘R’ in case of export (Destination Type Code 6) Delivery – Customs (See Destination Type Codes in box 3a) a Office Reference Number R Provide the code of the office of export at which the export an8 declaration will be lodged in accordance with Article 221(2) of Commission Implementing Regulation (EU) 2015/2447(1). See Code list 4 of Annex II. Enter a code of a customs office that exists in the customs office list with export role. 7 MOVEMENT D ‘O’ for movements under duty suspension. GUARANTEE This data group does not apply to movements of goods already released for consumption a Guarantor Type Code R Identify the person(s) responsible for providing the guarantee using n..4 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. L 247/32 EN Official Journal of the European Union 23.9.20227.1 TRADER Guarantor C ‘R’ if one of the following Guarantor Type Codes Identify the transporter and/or the owner of the goods if they 2X applies: provide the guarantee. 2, 3, 12, 13, 23, 24, 34, 123, 124, 134, 234 or 1234 (See Guarantor Type Code in Code list 5 of Annex II) a Trader Excise Number O The Member State of dispatch may decide to make Provide a valid SEED registration number or VAT identification an13 this data ‘R’ number of the transporter or owner of the excise goods. b VAT Number O an..14 c Trader Name C For 7c, d, f and g: an..182 ‘O’ if Trader Excise Number is provided, otherwise ‘R’ d Street Name C an..65 e Street Number O an..11 f Postcode C an..10 g City C an..50 h NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to a2 define the language used in this data group. 8 TRADER New C ‘R’ to identify the person responsible for arranging Transport Arranger the transport if the value in box 2d is ‘3’ or ‘4’ a VAT Number O The Member State of dispatch may decide to make an..14 this data ‘R’ b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 23.9.2022 EN Official Journal of the European Union L 247/33f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to a2 define the language used in this data group. 9 TRADER New O The Member State of dispatch may decide to make Identify the new person carrying out the transport. Transporter this data ‘R’ when the transporter changes following the change of destination a VAT Number O an..14 b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to a2 define the language used in this data group. 10 TRANSPORT DETAILS D ‘R’ when the transport details have changed 99x following the change of destination a Transport Unit Code R Provide Transport Unit Code(s) related to the transport mode n..2 indicated in box 2g, see Code list 7 of Annex II. b Identity of Transport Units C ‘R’ if the Transport Unit Code is other than 5 Enter the registration number of the transport unit(s) when the an..35 Transport Unit Code is other than 5. (See box 10a) c Identity of Commercial D ‘R’ if commercial seals are used Provide the identification of the commercial seals, if used to seal the an..35 Seal transport unit. d Seal Information O Provide any additional information concerning those commercial an..350 seals (e.g. type of seals used). L 247/34 EN Official Journal of the European Union 23.9.2022e Seal Information_LNG C ‘R’ if corresponding text field is used Provide language code, see Code list 1 of Annex II. a2 f Complementary O Provide any additional information concerning the transport, e.g. an..350 Information identity of any subsequent transporter, information concerning subsequent transport units. g Complementary C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to a2 Information_LNG define the language used in this data group. (1) Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558). Table 4 (referred to in Articles 6 and 7) Change of destination/splitting of movement A B C D E F G 1 EXCISE R NOTIFICATION a Notification Type R To be provided by the competent authorities of the Provide the reason for the notification using one of the following n1 Member State of destination (in the case of values: Notification of Change of Destination) or of the Member State of dispatch (in the case of 1= Change of destination Notification of splitting) 2= Splitting b Notification Date and R To be provided by the competent authorities of the The addressed time is local time. dateTime Time 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) 23.9.2022 EN Official Journal of the European Union L 247/35c ARC R To be provided by the competent authorities of the Provide the ARC of the e-AD or e-SAD (the latter only in case of an21 Member State of destination (in the case of change of destination) for which the notification is provided. Notification of Change of Destination) or of the Member State of dispatch (in the case of Notification of splitting) d Sequence Number R To be provided by the competent authorities of the Provide the Sequence Number of the e-AD or e-SAD (the latter only n..2 Member State of destination (in the case of in case of change of destination). Notification of Change of Destination) or of the Set to 1 at initial validation of the e-AD or e-SAD (the latter only in Member State of dispatch (in the case of case of change of destination) and then incremented by 1 upon Notification of splitting) each change of destination. 2 DOWNSTREAM ARC C ‘R’ if the Notification Type is 2 in box 1a 9x To be provided by the competent authorities of the Member State of dispatch a ARC R To be provided by the competent authorities of the an21 Member State of dispatch Table 5 (referred to in Article 7 and Article 9(2)) Splitting of consignment (not applicable to e-SAD) A B C D E F G 1 e-AD Splitting R a Upstream ARC R Provide the ARC of the e-AD to be split. an21 See Code list 2 of Annex II. 2 MSA of Splitting R a Member State Code R Provide the Member State in the territory of which is carried out the a2 splitting of the movement using the Member State code in Code list 3 of Annex II. L 247/36 EN Official Journal of the European Union 23.9.20223 e-AD Split Details R Splitting is achieved by fully replacing the concerned e-AD by two 9x or several new ones. a Local Reference Number R A unique serial number assigned to the e-AD by the consignor an..22 which identifies the consignment in the records of the consignor. b Journey Time D ‘R’ when the journey time changes following the Provide the normal period of time necessary for the journey taking an3 splitting operation into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two-digit number (examples: H12, or D04). Indication for ‘H’ should be less or equal to 24. Indication for ‘D’ should be less or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code list 12 of Annex II. c Changed Transport D ‘R’ when the person responsible for arranging the Identify the person responsible for arranging the first transport n1 Arrangement transport changes following the splitting operation using one of the following values: 1= Consignor, 2= Consignee, 3= Owner of goods, 4= Other. 3.1 CHANGED Destination R a Destination Type Code R Provide the destination of the movement using one of the following n..2 values: 1= Tax warehouse (point (i) of Article 16(1), point (a) of Direc­ tive (EU) 2020/262), 2= Registered consignee (point (ii) of Article 16(1), point (a), of Directive (EU) 2020/262), 3= Temporary registered consignee (Article 16(1), point (a)(ii) and Article 18(3) of Directive (EU) 2020/262), 4= Direct delivery (Article 16(4) of Directive (EU) 2020/262), 6= Export (Article 16(1), point (a)(iii) and (v), of Directive (EU) 2020/262), 8= Unknown destination (consignee unknown; Article 22 of Directive (EU) 2020/262). 23.9.2022 EN Official Journal of the European Union L 247/373.2 TRADER New Consignee C ‘O’ if the Destination Type Code is other than 8 For Destination Type Code: (See Destination Type Codes in box 3.1a) 1, 2, 3, 4 and 6: Change of the consignee following the splitting operation renders this data group ‘R’. a Trader Identification C — ‘R’ for Destination Type Code 1, 2, 3 and 4 For Destination Type Code: an..16 — ‘O’ for Destination Type Code 6 — 1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered consignee, — This data element does not apply for Destina­ tion Type Code 8 — 6: provide the VAT identification number of the person repre­ senting the consignor at the office of export. (See Destination Type Codes in box 3.1a) b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to a2 define the language used in this data group. h EORI Number C — ‘O’ for Destination Type Code 6 Provide the EORI number of the person responsible for lodging the an..17 export declaration as set out in Article 21(1) of Directive (EU) — This data element does not apply for Destina­ 2020/262. tion Type Code 1, 2, 3, 4 and 8 (See Destination Type Codes in box 3.1a) 3.3 TRADER Place of Delivery C — ‘R’ for Destination Type Code 1 and 4 — ‘O’ for Destination Type Code 2 and 3 (See Destination Type Codes in box 3.1a) a Trader Identification C — ‘R’ for Destination Type Code 1 For Destination Type Code: an..16 — ‘O’ for Destination Type Code 2 and 3 — 1: provide a valid SEED registration number of the tax ware­ house of destination, (See Destination Type Codes in box 3.1a) — 2 and 3: provide the VAT identification number or any other identifier. L 247/38 EN Official Journal of the European Union 23.9.2022b Trader Name C — ‘R’ for Destination Type Code 1, 2 and 3 an..182 — ‘O’ for Destination Type Code 4 (See Destination Type Codes in box 3.1a) c Street Name C For box 3.3c, 3.3e and 3.3f: an..65 — ‘R’ for Destination Type Code 2, 3 and 4 d Street Number O an..11 — ‘O’ for Destination Type Code 1 e Postcode C an..10 (See Destination Type Codes in box 3.1a) f City C an..50 g NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to a2 define the language used in this data group. 3.4 OFFICE Place of Delivery – C ‘R’ in case of export (Changed Destination Type Customs Code 6) (See Destination Type Codes in box 3.1a) a Office Reference Number R Provide the code of the office of export at which the export an8 declaration will be lodged in accordance with Commission Delegated Regulation (EU) 2015/2446(1). See Code list 4 of Annex II. 3.5 TRADER New Transport C ‘R’ to identify the person responsible for arranging Arranger the transport if the value in box 3c is ‘3’ or ‘4’ a VAT Number O The Member State of dispatch may decide to make an..14 this data ‘R’ b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 23.9.2022 EN Official Journal of the European Union L 247/39f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to a2 define the language used in this data group. 3.6 TRADER New Transporter O The Member State of dispatch may decide to make Identify the person carrying out the new transport. this data ‘R’ when the transporter changes following the splitting operation a VAT Number O an..14 b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to a2 define the language used in this data group. 3.7 TRANSPORT DETAILS D ‘R’ when the transport details have changed 99X following the splitting operation a Transport Unit Code R Provide the Transport Unit Code(s). See Code list 7 of Annex II. n..2 b Identity of Transport Units C ‘R’ if the Transport Unit Code is other than 5 Enter the registration number of the transport unit(s) when the an..35 Transport Unit Code is other than 5. (See box 3.7a) c Identity of Commercial D ‘R’ if commercial seals are used Provide the identification of the commercial seals, if used to seal the an..35 Seal transport unit. d Seal Information O Provide any additional information concerning those commercial an..350 seals (e.g. type of seals used). e Seal Information_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to a2 define the language used in this data group. L 247/40 EN Official Journal of the European Union 23.9.2022f Complementary O Provide any additional information concerning the transport, e.g. an..350 Information identity of any subsequent transporter, information concerning subsequent transport units. g Complementary C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to a2 Information_LNG define the language used in this data group. 3.8 E-AD Body R A separate data group must be used for each product composing 999x the consignment. a Body Record Unique R Provide the Body Record Unique Reference of the product in the n..3 Reference 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. b Excise Product Code R Provide the applicable excise product code, see Code list 10 of an..4 Annex II. c CN Code R Provide the CN code applicable at the date of submission of the n8 splitting operation. The value of this data element must be greater than zero. d Quantity R Provide quantity (expressed in the unit of measurement associated n..15,3 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. 23.9.2022 EN Official Journal of the European Union L 247/41e Gross Mass R Provide the gross mass of the consignment (the excise goods with n..16,6 packaging). The value of this data element must be greater than zero. The Gross Mass must be equal to or higher than Net Mass. f Net Mass R Provide the mass of the excise goods without packaging. n..16,6 The value of this data element must be greater than zero. The Gross Mass must be equal to or higher than Net Mass. i Fiscal Mark O Provide any additional information concerning the fiscal marks an..350 required by the Member State of destination. j Fiscal Mark_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 in Annex II to a2 define the language used in this data group. k Fiscal Mark Used flag D ‘R’ if fiscal marks are used Provide ‘1’ if the goods contain or carry fiscal marks or ‘0’ if the n1 goods do not contain or carry fiscal marks. o Density C ‘R’ if applicable for the excise good in question Provide the density at 15 °C, if applicable in accordance with Code n..5,2 list 10 in the table in Annex II. The value of this data element must be greater than zero. p Commercial Description O The Member State of dispatch may decide to make Provide the commercial description of the goods in order to an..350 this data required identify the products transported. q Commercial C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to a2 Description_LNG define the language used in this data group. r Brand Name of Products D ‘R’ if the excise goods have a brand name Provide the brand name of the goods, if applicable. an..350 s Brand Name of C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to a2 Products_LNG define the language used in this data group. L 247/42 EN Official Journal of the European Union 23.9.20223.8.1 PACKAGE R 99x a Kind of Packages Code R Provide the kind of package, using one of the codes in Code list 8 of an2 Annex II. b Number of Packages C ‘R’ if marked ‘Countable’ Provide the number of packages if the packages are countable in n..15 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’. c Identity of Commercial D ‘R’ if commercial seals are used Provide the identification of the commercial seals, if used to seal the an..35 Seal packages. d Seal Information O Provide any additional information concerning those commercial an..350 seals (e.g. type of seals used). e Seal Information_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to a2 define the language used in this data group. c Shipping Marks C — ‘R’ if Number of Packages is 0 an..999 ‘O’ Otherwise (1) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1). Table 6 (referred to in Article 8 and Article 9(3)) Report of receipt/Report of export A B C D E F G 1 ATTRIBUTE R a Date and Time of C To be provided by the competent authorities of the The addressed time is local time. dateTime Validation of Report of Member State of destination/export upon Receipt/Export validation of the Report of receipt/Report of export 23.9.2022 EN Official Journal of the European Union L 247/432 EXCISE MOVEMENT R a ARC R Provide the ARC of the e-AD/e-SAD. See Code list 2 of Annex II. an21 b Sequence Number R Provide the sequence number of the e-AD/e-SAD. n..2 Set to 1 at initial validation of the e-AD/e-SAD and then incremented by 1 upon each change of destination 3 TRADER Consignee C ‘R’, except where Message Type data element in the corresponding electronic administrative document is set to ‘2 – Submission for export with local clearance’ a Trader Identification C — ‘R’ for Destination Type Code 1, 2, 3, 4, 9, 10 For Destination Type Code: an..16 and 11 — 1, 2, 3, 4, 9 and 10 provide a valid SEED registration number of — ‘O’ for Destination Type Code 6 the authorised warehousekeeper, registered consignee, tempor­ ary registered consignee, certified consignee or temporary cer­ — Does not apply for Destination Type Code 5 tified consignee, (See Destination Type Codes in box 1a of Table 1) — 6: provide the VAT identification number of the person repre­ senting the consignor at the office of export. — 11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified consignor of the movement b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to a2 define the language used in this data group. L 247/44 EN Official Journal of the European Union 23.9.2022h EORI Number C — ‘O’ for Destination Type Code 6 Provide the EORI number of the person responsible for lodging the an..17 export declaration as set out in Article 21(1) of Directive (EU) — This data element does not apply for Destina­ 2020/262 tion Type Code 1, 2, 3, 4, 5, 8, 9 and 10 (See Destination Type Codes in box 1a of Table 1) 4 TRADER Place of C — ‘R’ for Destination Type Code 1 and 4 Provide the actual place of delivery of the excise goods. Delivery — ‘O’ for Destination Type Code 2, 3, 5, 9 and 10 (See Destination Type Codes in box 1 a of Table 1) a Trader Identification C — ‘R’ for Destination Type Code 1 For Destination Type Code: an..16 — ‘O’ for Destination Type Code 2, 3 and 5 — 1: provide a valid SEED registration number of the tax ware­ house of destination, (See Destination Type Codes in box 1a of Table 1) — 2, 3, 5, 9 and 10: provide the VAT identification number or any other identifier. b Trader Name C — ‘R’ for Destination Type Code 1, 2, 3, 5, 9 an..182 and 10 — ‘O’ for Destination Type Code 4 (See Destination Type Codes in box 1a of Table 1) c Street Name C For box 4c, 4e and 4f: an..65 d Street Number O — ‘R’ for Destination Type Code 2, 3, 4, 5, 9 an..11 and 10 e Postcode C an..10 — ‘O’ for Destination Type Code 1 f City C an..50 (See Destination Type Codes in box 1a of Table 1) g NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to a2 define the language used in this data group. 23.9.2022 EN Official Journal of the European Union L 247/455 OFFICE of Destination C ‘R’ for Destination Type Code 1, 2, 3, 4, 5, 9, 10 and 11 (See Destination Type Codes in box 1a of Table 1) a Office Reference Number R Provide the code of the office of the competent authorities in the an8 Member State of destination responsible for excise control at the place of destination. See Code list 4 of Annex II. 6 REPORT of R Receipt/Export a Date of Arrival of the R The date at which the movement ends in accordance with Articles Date Excise Goods 19(2) and 33(4) of Directive (EU) 2020/262. b Global Conclusion of R The possible values are: n..2 Receipt 1= Receipt accepted and satisfactory, 2= Receipt accepted although unsatisfactory, 3= Receipt refused, 4= Receipt partially refused, 21= Exit accepted and satisfactory, 22= Exit accepted although unsatisfactory, 23= Exit refused. c Complementary O Provide any additional information concerning the receipt of the an..350 information excise goods. d Complementary C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to a2 information_LNG define the language used in this data group. 7 REPORT of C ‘R’ if the value of the Global Conclusion of Receipt 999X Receipt/Export BODY is other than 1 and 21 (See box 6b) L 247/46 EN Official Journal of the European Union 23.9.2022a Body Record Unique R Provide the Body Record Unique Reference of the associated n..3 Reference e-AD/e-SAD (box 17a of Table 1) related to the same excise product as in the associated e-AD/e-SAD for which one of the codes other than 1 and 21 is applicable. The value of this data element must be greater than zero b Indicator of Shortage or D ‘R’ when a shortage or excess is detected for the Possible values are: a1 Excess body record concerned S= Shortage, E= Excess. c Observed Shortage or C ‘R’ if indicator in box 7b is given Provide quantity (expressed in the unit of measurement associated n..15,3 Excess with the product code – See Code lists 10 and 11) The value of this data element must be greater than zero d Excise Product Code R Provide the applicable excise product code, see Code list 10 of an4 Annex II. e Refused Quantity C ‘R’ if the Global Conclusion of Receipt code is 4 Provide quantity for each body record for which excise goods are n..15,3 refused (expressed in the unit of measurement associated with the (See box 6b) product code – see Code lists 10 and 11 of Annex II). The value of this data element must be greater than zero 7.1 UNSATISFACTORY D ‘R’ for each body record for which the Global 9X REASON Conclusion of Receipt code 2, 3, 4, 22 or 23 applies (See box 6b) 23.9.2022 EN Official Journal of the European Union L 247/47a Unsatisfactory Reason R Possible values are: n1 0= Other, 1= Excess, 2= Shortage, 3= Goods damaged, 4= Broken seal, 5= Reported by ECS, 7= Quantity higher than the one on the temporary authorisation. b Complementary C — ‘R’ if Unsatisfactory Reason Code is 0 Provide any additional information concerning the receipt of the an..350 Information excise goods. — ‘O’ if Unsatisfactory Reason Code is 1, 2, 3, 4, 5 or 7 (See box 7.1a) c Complementary C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to a2. Information_LNG define the language used in this data group. L 247/48 EN Official Journal of the European Union 23.9.202223.9.2022 EN Official Journal of the European Union L 247/49 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 Gaelic 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 SwedishL 247/50 EN Official Journal of the European Union 23.9.2022 2. ADMINISTRATIVE REFERENCE CODE Field Content Field Type Example 1 Year Numeric 2 05 2 Identifier of the MS where the Alphabetic 2 ES e-AD/e-SAD was initially submitted 3 Nationally assigned unique code Alphanumeric 15 (digits and capital 7R19YTE17UIC8J4 letters) 4 Type of movement Alphanumeric 1 P 5 Check digit Numeric 1 9 Field 1 is the last two digits of the year of formal acceptance of movement Field 2 is the country code referred to in code list 3 Field 3 is to be filled with a unique identifier per EMCS movement. The way this field is used is under the responsibility of the Member States, but each EMCS movement must have a unique number Field 4 gives an identifier for the type of the movement. The value is ‘P’ for a movement of goods already released for consumption and any other value for a movement of goods under duty suspension Field 5 gives the check digit for the whole ARC that will help detect an error when keying the ARC. 3. COUNTRY CODES Must be identical to the codes established in the nomenclature of countries and territories for the European statistics on international trade in goods set out in Annex I to Commission Implementing Regulation (EU) 2020/1470(1), except: — For Greece, where EL instead of GR must be used. 4. CUSTOMS OFFICE REFERENCE NUMBER (COR) The COR is composed of an identifier of the Country Code of the Member State followed by a 6-digit alphanumeric national number, example IT0830AB. 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 (1) Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2).23.9.2022 EN Official Journal of the European Union L 247/51 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 installationL 247/52 EN Official Journal of the European Union 23.9.2022 8. PACKAGING CODES Use the codes of Annex VI, of Recommendation No 21, adopted by the United Nations Centre for Trade Facilitation and Electronic Business(2). 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 N N N 2011/64/EU(1), and products treated as cigarettes in accordance with Article 2(2) of that Directive T300 T 4 Cigars and cigarillos, as defined in Article 4 of Directive N N N 2011/64/EU T400 T 1 Fine-cut tobacco for the rolling of cigarettes, as defined in N N N Article 5(2) of Directive 2011/64/EU T500 T 1 Smoking tobacco, as defined in Article 5(1) of Directive N N N 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 B000 B 3 Beer, as defined in Article 2 of Y Y N Directive 92/83/EEC W200 W 3 Still wine and still fermented beverages other than wine and Y N N beer, as defined in Articles 8(1) and 12(1) of Directive 92/83/EEC W300 W 3 Sparkling wine and sparkling fermented beverages other Y N N than wine and beer, as defined in Article 8(2) and 12(2) of Directive 92/83/EEC I000 I 3 Intermediate products, as defined in Y N N Article 17 of Directive 92/83/EEC (2) United Nations Economic Commission for Europe. RECOMMENDATION No 21, fourth revised edition, adopted by the United Nations Centre for Trade Facilitation and Electronic Business (UN/CEFACT). ECE/TRADE/309. Geneva, May 2002.23.9.2022 EN Official Journal of the European Union L 247/53 EPC CAT UNIT Description A P D S200 S 3 Spirituous beverages, as defined in Article 20, first, second Y N N and third indent of Directive 92/83/EEC S300 S 3 Ethyl alcohol, as defined in Article 20, first indent of Y N N Directive 92/83/EEC, falling within CN codes 2207and 2208, other than spirituous beverages (S200) S400 S 3 Partially denatured alcohol, falling within Article 20 of Y N N 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) S500 S 3 Products containing ethyl alcohol, as defined in Article 20, Y N N first indent of Directive 92/83/EEC, falling within CN codes other than 2207and 2208 S600 S 3 Completely denatured alcohol, falling within Article 20 of Y N N 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 E200 E 2 Vegetable and animal oils – Products falling within CN codes N N Y 1507to 1518, if these are intended for use as heating fuel or motor fuel (Article 20(1)(a) of Council Directive 2003/96/EC(2)) E300 E 2 Mineral oils (energy products) – Products falling within CN N N Y codes 2707 10, 2707 20, 2707 30, and 2707 50(Article 20(1)(b) of Directive 2003/96/EC) E410 E 2 Leaded petrol falling within CN codes N N Y 2710 12 31, 2710 12 51and 2710 12 59(Article 20(1)(c) of Directive 2003/96/EC) E420 E 2 Unleaded petrol falling within CN codes 2710 12 31, 2710 N N Y 12 41, 2710 12 45and 2710 12 49(Article 20(1)(c) of Directive 2003/96/EC) E430 E 2 Gasoil, unmarked falling within CN codes 2710 19 43, N N Y 2710 19 46, 2710 19 47, 2710 19 48, 2710 20 11, 2710 20 15, 2710 20 17and 2710 20 19(Article 20(1)(c) of Directive 2003/96/EC) E440 E 2 Gasoil, marked falling within CN codes N N Y 2710 19 43, 2710 19 46, 2710 19 47, 2710 19 48, 2710 20 11, 2710 20 15, 2710 20 17and 2710 20 19(Article 20(1)(c) of Directive 2003/96/EC)L 247/54 EN Official Journal of the European Union 23.9.2022 E450 E 2 Kerosene, falling within CN codes 2710 19 21and N N Y unmarked kerosene falling with CN code 2710 19 25(Arti- cle 20(1)(c) of Directive 2003/96/EC) E460 E 2 Kerosene, marked falling within CN codes 2710 19 25 N N Y (Article 20(1)(c) of Directive 2003/96/EC) E470 E 1 Heavy fuel oil falling within CN codes N N N 2710 19 62, 2710 19 64, 2710 19 68, 2710 20 31, 2710 20 35and 2710 20 39(Article 20(1)(c) of Directive 2003/96/EC) E480 E 2 Products falling within CN codes N N Y 2710 12 21, 2710 12 25, 2710 19 29and 2710 20 90(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) E490 E 2 Products falling within CN codes N N Y 2710 12 11, 2710 12 15, 2710 12 70, 2710 12 90, 2710 19 11, 2710 19 15, 2710 19 31, 2710 19 35, 2710 19 51 and 2710 19 55(Article 20(1)(c) of Directive 2003/96/EC) E500 E 1 Liquefied petroleum gases and other gaseous hydrocarbons N N N (LPG) of CN codes 2711 12 11to 2711 19 00(Article 20(1)(d) of Directive 2003/96/EC) E600 E 1 Saturated acyclic hydrocarbons falling within CN code 2901 N N N 10(Article 20(1)(e) of Directive 2003/96/EC) E700 E 2 Cyclic hydrocarbons falling within CN codes 2902 20, 2902 N N Y 30, 2902 41, 2902 42, 2902 43and 2902 44(Article 20(1)(f) of Directive 2003/96/EC) E800 E 2 Products falling within CN code N N Y 2905 11 00(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) E910 E 2 Fatty-acid mono-alkyl esters, containing by weight 96,5 % or N N Y more of esters (FAMAE) falling within CN code 3826 00 10(Article 20(1)(h) of Directive 2003/96/EC)23.9.2022 EN Official Journal of the European Union L 247/55 E920 E 2 Products falling within CN codes N N Y 3824 99 86, 3824 99 92(excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3824 99 93, 3824 99 96(excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products) and 3826 00 90, if these are intended for use as heating fuel or motor fuel (Article 20(1)(h) of Directive 2003/96/EC) E930 E 2 Additives falling within CN codes N N N 3811 11, 3811 19 00and 3811 90 00 (1) Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ L 176, 5.7.2011, p. 24). (2) Council Directive 2003/96/EC of 27 October 2003restructuring the Community framework for the taxation of energy products and electricity (OJ L 283, 31.10.2003, p. 51). 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 Code CAT Excise product category UNIT 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 1 000itemsL 247/56 EN Official Journal of the European Union 23.9.2022 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 Rate(s) Structure for Beer in ° Country 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 NL – Netherlands Yes PL – Poland Yes PT – Portugal Yes RO – Romania Yes