Commission Delegated Regulation (EU) 2024/296 of 9 November 2023 amending Delegated Regulation (EU) 2022/1636 as regards the messages concerning excise goods being exported under suspension of excise duty

Official Journal EN of the European Union L series 2024/296 22.1.2024 COMMISSION DELEGATED REGULATION (EU) 2024/296 of 9 November 2023 amending Delegated Regulation (EU) 2022/1636 as regards the messages concerning excise goods being exported under suspension of excise duty 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 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 Council(2)(‘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) 2022/1636(3) 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) 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 (OJ L 58, 27.2.2020, p. 43). (3) Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods (OJ L 247, 23.9.2022, p. 2). ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 1/66EN OJ L, 22.1.2024 (1) the following Article 6a is inserted: ‘Article 6a Messages concerning excise goods being exported under suspension of excise duty 1. 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. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 9 November 2023. For the Commission The President Ursula VON DER LEYEN 2/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/ojEN OJ L, 22.1.2024 ANNEX I ‘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 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. (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, 37 and 38 of Directive (EU) 2020/262, the explanatory notes shall apply mutatis mutandis to those documents. ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 3/66EN OJ L, 22.1.2024 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 389/2012(2); (e) “Import SAD”: the Import customs declaration; (f) “CN Code”: Combined Nomenclature Code; (g) “MRN”: Movement Reference Number. (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). 4/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/ojELI: http://data.europa.eu/eli/reg_del/2024/296/oj 5/66 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 Submission R The possible values are: n1 Message Type 1= Standard submission, 2= (reserved), 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 e-AD/e-SAD for a movement Possible values: n1 Submission Flag that has begun under cover of the fallback document referred to in Article 9(1). 0= false, 1= true. 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). OJ L, 22.1.2024 EN6/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 1 EXCISE R MOVEMENT a Destination Type R Provide the destination of the movement using one of the following n..2 Code values: 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), 7= (reserved), 8= Unknown destination (consignee unknown; Article 22 of Direc­ tive (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 an3 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. EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 7/66 c Transport R Identify the person responsible for arranging the first transport using n1 Arrangement one of the following values: 1= Consignor, 2= Consignee, 3= Owner of goods, 4= Other. d ARC R To be provided by the competent authorities of the See Code list 2 of Annex II. an21 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 authorities of the The addressed time is local time. dateTime Validation of Member State of dispatch upon validation of the draft e-AD/e-SAD e-AD/e-SAD f Sequence Number R To be provided by the competent authorities of the Set to 1 at initial validation and then incremented by 1 in each e-AD/e- n..2 Member State of dispatch upon validation of the draft SAD generated by the competent authorities of the Member State of e-AD/e-SAD and for each change of destination dispatch upon each change of destination. g Date and Time of C The date and time of validation of the change of The addressed time is local time. dateTime Validation of destination message in Table 3, to be provided by the Update competent authorities of the Member State of dispatch in case of change of destination 2 TRADER R Consignor a Trader Excise R Provide a valid SEED registration number of the authorised an13 Number warehousekeeper, registered consignor, certified consignor or temporary certified consignor. b Trader Name R an..182 c Street Name R an..65 OJ L, 22.1.2024 EN8/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 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 a2 the language used in this data group. 3 TRADER Place of C “R” if Origin Type Code in box 9d is “1” or “3” Dispatch a Tax Warehouse C “R” if Origin Type Code in box 9d is “1” Provide a valid SEED registration number of the tax warehouse of an13 Reference dispatch. b Trader Name C For box 3b, 3c, 3e and 3f: an..182 “R” if Origin Type Code in box 9d is “3” c Street Name C an..65 d Street Number O an..11 e Postcode C an..10 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 define a2 the language used in this data group. 4 OFFICE of Dispatch C “R” if Origin Type Code in box 9d is “2” – Import a Office Reference R Provide the code of the customs office responsible for release for free an8 Number circulation. See Code list 4 of Annex II. EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 9/66 5 TRADER C “R”, except for Destination Type Code 8 Consignee (See Destination Type Codes in box 1a) a Trader C — “R” for Destination Type Code 1, 2, 3, 4, 9, 10 and 11 For Destination Type Code: an..16 Identification — “O” for Destination Type Code 6 — 1, 2, 3, 4, 9 and 10: provide a valid SEED registration number of the authorised warehousekeeper, registered consignee, temporary regis­ — This data element does not apply for Destination tered consignee, certified consignee or temporary certified con­ Type Code 5 signee, (See Destination Type Codes in box 1a) — 6: provide the VAT identification number of the person representing the consignor at the office of export, — 11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified con­ signor 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 define a2 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 — This data element does not apply for Destination (EU) 2020/262. Type Code 1, 2, 3, 4, 5, 8, 9, 10 and 11. (See Destination Type Codes in box 1a) OJ L, 22.1.2024 EN10/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 6 TRADER C “R” for Destination Type Code 5 COMPLEMENT Consignee (See Destination Type Codes in box 1a) a Member State R Provide the Member State of destination using the Country Code in a2 Code Code list 3 of Annex II. b Serial Number of D “R” if a serial number is mentioned on the excise duty an..255 Certificate of exemption certificate established in Commission Exemption Implementing Regulation (EU) 2022/1637(1) 7 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, 3 and 5 For Destination Type Code 2, the data group: — Does not apply otherwise. — 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, (See Destination Type Codes in box 1a) — does not apply for the draft e-AD. a Trader C — “R” for Destination Type Code 1, 9 and 10 For Destination Type Code: an..16 Identification — 1: provide a valid SEED registration number of the tax warehouse of — “O” for Destination Type Code 2, 3, and 5 destination, (See Destination Type Code in box 1a) — 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 and 10 an..182 — “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, 3, 4, 5, 9 and 10 d Street Number O — “O” for Destination Type Code 1 an..11 (See Destination Type Codes in box 1a) e Postcode C an..10 f City C an..50 EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 11/66 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 a2 the language used in this data group. 8 OFFICE Place of C “R” in case of export (Destination Type Code 6) Delivery – Customs (See Destination Type Codes in box 1a) a Office Reference R Provide the code of the office of export at which the export declaration an8 Number will be lodged. See Code list 4 of Annex II. 9 e-AD/e-SAD R a Local Reference R A unique serial number assigned to the e-AD/e-SAD by the consignor an..22 Number which 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 an..35 has not yet been prepared, the number of the delivery note or any other transport document shall be given. c Invoice Date O The Member State of dispatch may decide to make this The date of the document shown in box 9b. Date 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 Arti­ cle 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). OJ L, 22.1.2024 EN12/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj e Date of Dispatch R The date at which the movement begins in accordance with Date 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. f Time of Dispatch O The Member State of dispatch may decide to make this The time at which the movement begins in accordance with Time data “R” Article 19(1) or Article 33(3) of Directive (EU) 2020/262. The addressed time is local time. g Upstream ARC D To be provided by the competent authorities of the The ARC to be provided is the ARC of the replaced e-AD. an..21 Member State of dispatch upon validation of new e-ADs following the validation of the message See Code list 2 of Annex II. “Splitting operation” (Table 5) 9.1 IMPORT SAD C “R” if Origin Type Code in box 9d is “2” (import) 9X a Import SAD R The Import SAD Number shall be provided either by the Provide the number(s) of the single administrative document(s) used for an..21 Number consignor at the time of submission of the draft e-AD or the release for free circulation of the goods concerned. 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 an8 Number Member State of dispatch responsible for excise control at the place of dispatch. See Code list 4 of Annex II. 11 MOVEMENT R GUARANTEE EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 13/66 a Guarantor Type R Identify the person(s) responsible for providing the guarantee using n..4 Code guarantor type code in Code list 5 of Annex II. 12 TRADER C “R” if one of the following Guarantor Type Codes applies: Identify the transporter and/or the owner of the goods if they provide 2X Guarantor 2, 3, 12, 13, 23, 24, 34, 123, 124, 134, 234 or 1234 the guarantee. (See Guarantor Type Code in Code list 5 of Annex II) a Trader Excise O The Member State of dispatch may decide to make this Provide a valid SEED registration number or VAT identification number an13 Number data “R” of the 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 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 define a2 the language used in this data group. 13 TRANSPORT R MODE a Transport Mode R Provide the mode of transport at the time of the start of the movement, n..2 Code 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”. OJ L, 22.1.2024 EN14/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj b Complementary C “R” if Transport Mode Code is “Other” Provide a textual description of the mode of transport. an..350 Information Otherwise “O” c Complementary C “R” if corresponding text field is used Provide language code, see Code list 1 of Annex II to define the language a2 Information_LNG used in this data group. 14 TRADER Transport C “R” to identify the person responsible for arranging the Arranger first transport if value in box 1c is “3” or “4” a VAT Number O The Member State of dispatch may decide to make this an..14 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 a2 the language used in this data group. 15 TRADER First O The Member State of dispatch may decide to make this Identify the person carrying out the first transport. Transporter data “R” a VAT Number O an..14 EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 15/66 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 language code, see Code list 1 of Annex II to define the language a2 used in this data group. 16 TRANSPORT R 99X DETAILS a Transport Unit R Provide Transport Unit Code(s) related to the transport mode indicated n..2 Code in box 13a. See Code list 7 of Annex II. b Identity of 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 Units Transport Unit 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 an..35 Commercial Seal transport unit. OJ L, 22.1.2024 EN16/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj d Seal Information O Provide any additional information concerning those commercial seals an..350 (e.g. type 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 a2 Information_LNG language used in this data group. 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 define a2 Information_LNG the 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 999x consignment. 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. EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 17/66 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 n..15,3 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. e 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 (for alcohol and n..16,6 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. OJ L, 22.1.2024 EN18/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj g Alcoholic strength C — “R” if applicable for the excise good in question Provide the alcoholic strength (percentage by volume at 20 °C) if n..5,2 by Volume in applicable in accordance with Code list 10 of Annex II. Percentage 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. h Degree Plato D — “R” if the excise good in question is beer and the For beer, provide the Degree Plato if the Member State of dispatch n..5,2 Member State of dispatch and/or the Member State and/or the Member State of destination tax beer on that basis. See of destination tax beer on the basis of degree Plato Code list 10 and 13 of Annex II. — “O” if the excise good in question is beer and neither Either the degree Plato or the alcoholic strength by volume in the Member State of dispatch nor the Member State percentage must be provided for beer. of destination tax beer on the basis of degree Plato In the cases of “O”, it shall be filled in only if there is a possibility of a — Does not apply for anything other than beer. 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. 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 of Annex II to define a2 the 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 n1 flag do not carry or contain fiscal marks. EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 19/66 l 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(2), 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(3); 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 Council(4)) 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”. 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 a2 Origin_LNG the language used in this data group. n Size of Producer O For alcoholic beverages produced by self-certified independent small n..15 producers, the annual production quantity in accordance with Article 5(3) of Commission Implementing Regulation (EU) 2021/2266 (5) 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. OJ L, 22.1.2024 EN20/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj o Density C “R” if applicable for the excise good in question Provide the density at 15 °C, if applicable in accordance with Code list n..5,2 10 of Annex II. The value of this data element must be greater than zero. p Commercial O The Member State of dispatch may decide to make this Provide the commercial description of the goods in order to identify the an..350 Description data required 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. q Commercial C “R” if corresponding text field is used Provide language code presented in Code list 1 of Annex II to define the a2 Description_LNG language used in this data group. r Brand Name of D “R” if the excise goods have a brand name. The Member Provide the brand name of the goods, if applicable. an..350 Products 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 s 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 a2 Products_LNG language used in this data group. EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 21/66 t Maturation Period O For spirit drinks, the maturation period or age must correspond to that an..350 or Age of Products indicated 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 a2 or Age of language used in this data group. Products_LNG v Independent Small O For alcoholic beverages produced by certified independent small an..350 Producers producers, the declaration concerning the type of alcoholic beverage Declaration 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. w Independent Small C “R” if corresponding text field is used Provide language code presented in Code list 1 of Annex II to define the a2 Producers language used in this data group. Declaration_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 an2 Code Annex II. OJ L, 22.1.2024 EN22/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj b Number of C “R” if marked “Countable” Provide the number of packages if the packages are countable in n..15 Packages 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”. c Identity of D “R” if commercial seals are used Provide the identification of the commercial seals, if used to seal the an..35 Commercial Seal packages. d Seal Information O Provide any additional information concerning those commercial seals an..350 (e.g. type 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 a2 Information_LNG the language used in this data group. f Shipping Marks C — “R” if Number of Packages is 0 an..999 — “O” Otherwise 17.2 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. EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 23/66 b Wine-Growing D “R” for wine products in bulk (nominal volume of more Provide the wine-growing zone in which the product transported n..2 Zone Code than 60 litres) originates in accordance with Appendix 1 of Annex VII to Regulation (EU) No 1308/2013. c Third Country of C “R” if Category of Wine Product in box 17.2a is “4” Provide a “Country Code” as referred in Code list 3 of Annex II other a2 Origin (imported wine) than that of an 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 a2 Information_LNG the language used in this data group. 17.2.1 WINE D “R” for wine products in bulk (nominal volume of more 99x OPERATION Code than 60 litres) a Wine Operation R Provide one or several “Wine operation Code(s)” in accordance with the n..2 Code list in point 2.1.(e)(ii) of part B of Annex V to Delegated Regulation (EU) 2018/273. 18 DOCUMENT O 9x Certificate a Short Description C “R”, unless data field 18c or 18e is used Provide a description of any certificate that relates to the transported an..350 of Document goods, for instance certificates related to the Designation of Origin referred to in box 17l. OJ L, 22.1.2024 EN24/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 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 a2 of the language used in this data group. Document_LNG c Reference of C “R”, unless data field 18a or 18e is used Provide a reference to any certificate that relates to the transported an..350 Document goods. 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 a2 Document_LNG the language used in this data group. e Document Type C “R”, unless data field 18a or 18c is used Provide the document type code presented in Code List 15 of Annex II an..4 to Commission Implementing Regulation (EU) 2016/323(6). f Document C “R” if Document Type in box 18e is used an..35 Reference (1) Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022 laying down the rules for the application of Council Directive (EU) 2020/262 as regards the use of documents in the context of movement of excise goods under a duty suspension arrangement and of movement of excise goods after release for consumption, and establishing the form to be used for the exemption certificate (OJ L 247, 23.9.2022, p. 57). (2) 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). (3) 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). (4) 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). (5) Commission Implementing Regulation (EU) 2021/2266 of 17 December 2021 laying down rules for the application of Council Directive 92/83/EEC as regards the certification and self-certification of independent small producers of alcoholic beverages for excise duty purposes (OJ L 455, 20.12.2021, p. 26). (6) 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). EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 25/66 Table 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 authorities of the The addressed time is local time dateTime Validation of Member State of dispatch upon validation of the draft Cancellation cancellation message 2 EXCISE R MOVEMENT e-AD a ARC R Provide the ARC of the e-AD for which cancellation is requested. an21 3 CANCELLATION R a Cancellation R Provide the reason for cancelling the e-AD, using the codes in Annex II, n1 Reason Code Code list 9. b Complementary C — “R” if Cancellation Reason is 0 Provide any additional information concerning the cancellation of the an..350 Information e-AD. — “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 a2 Information_LNG the language used in this data group. OJ L, 22.1.2024 EN26/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj Table 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 Member State of dispatch upon validation of the draft Change of change of destination message Destination 2 e-AD/e-SAD R Update 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 incremented by n..2 Member State of dispatch upon validation of the draft 1 upon each change of destination. 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 change Provide the normal period of time necessary for the journey taking into an3 of destination 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. EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 27/66 d Changed D “R” when the person responsible for arranging the Identify the person responsible for arranging the transport using one of n1 Transport transport changes following the change of destination the following values: Arrangement 1= Consignor, 2= Consignee, 3= Owner of goods, 4= Other. e Invoice Number D “R” when the invoice changes following the change of Provide the number of the invoice relating to the goods. If the invoice an..35 destination has not yet been prepared, the number of the delivery note or any other transport document shall be given. f Invoice Date O The Member State of dispatch may decide to make this The date of the document shown in box 2e. date data “R” when the Invoice Number changes following the change of destination g Transport Mode C “R” when the Transport Mode changes following the Provide the mode of transport using the codes in Code list 6 of Annex II. n..2 Code change of destination If Guarantor Type Code in box 7a (if given) or in the last e-AD (box 11a “R” if Guarantor Type Code is given and is “No guarantee of Table 1) or in the last, if any, “Change of destination” message (box 7b) is provided according to Article 17(2) and 17(5)(b) of that indicated change of place of delivery is “No guarantee is provided Directive (EU) 2020/262” 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 “O” otherwise 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 OJ L, 22.1.2024 EN28/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj i Complementary C “R” if corresponding text field is used Provide language code presented in Code list 1 of Annex II to define the a2 Information_LNG language used in this data group. 3 CHANGED R Destination a Destination Type R Provide the new destination of the movement using one of the n..2 Code 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), 5= (reserved), 6= Export (point (iii) and (v) of Article 16(1)(a) of Directive (EU) 2020/262), 7= (reserved), 8= (reserved), 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 change of Consignee destination EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 29/66 a Trader C — “R” for Destination Type Code 1, 2, 3, 4, 9, 10 and 11 For Destination Type Code: an..16 Identification — “O” for Destination Type Code 6 — 1, 2, 3, 4, 9 and 10: provide a valid SEED registration number of the authorised warehousekeeper, registered consignee, certified con­ (See Destination Type Codes in box 3a) signee or temporary certified consignee, — 6: provide the VAT identification number of the person representing the consignor at the office of export. — 11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified con­ signor 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 define a2 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) 2020/262 — This data element does not apply for Destination Type Code 1, 2, 3, 4, 9, 10 and 11 (See Destination Type Codes in box 3a) OJ L, 22.1.2024 EN30/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 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 For Destination Type Code 2, the data group: — Does not apply otherwise — is “O” after successful validation of the draft change of destination, (See Destination Type Codes in box 3a) 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 C — “R” for Destination Type Code 1, 9 and 10 For Destination Type Code: an..16 Identification — “O” for Destination Type Code 2 and 3 — 1: provide a valid SEED registration number of the tax warehouse 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) c Street Name C For box 5c, 5e and 5f: an..65 — “R” for Destination Type Code 2, 3, 4, 9 and 10 — “O” for Destination Type Code 1 d Street Number O (See Destination Type Codes in box 3a) an..11 e Postcode C an..10 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 define a2 the language used in this data group. EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 31/66 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 R Provide the code of the office of export at which the export declaration an8 Number 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 R Identify the person(s) responsible for providing the guarantee using n..4 Code 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. 7.1 TRADER C “R” if one of the following Guarantor Type Codes applies: Identify the transporter and/or the owner of the goods if they provide 2X Guarantor 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) OJ L, 22.1.2024 EN32/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj a Trader Excise O The Member State of dispatch may decide to make this Provide a valid SEED registration number or VAT identification number an13 Number data “R” 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 define a2 the language used in this data group. 8 TRADER New C “R” to identify the person responsible for arranging the Transport Arranger transport if the value in box 2d is “3” or “4” a VAT Number O The Member State of dispatch may decide to make this an..14 data “R” b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 33/66 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 a2 the language used in this data group. 9 TRADER New D The Member State of dispatch may decide to make this Identify the new person carrying out the transport. Transporter 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 define a2 the language used in this data group. 10 TRANSPORT D “R” when the transport details have changed following 99x DETAILS the change of destination a Transport Unit R Provide Transport Unit Code(s) related to the transport mode indicated n..2 Code in box 2g, see Code list 7 of Annex II. OJ L, 22.1.2024 EN34/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj b Identity of 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 Units Transport Unit Code is other than 5. (See box 10a) c Identity of D “R” if commercial seals are used Provide the identification of the commercial seals, if used to seal the an..35 Commercial Seal transport unit. d Seal Information O Provide any additional information concerning those commercial seals an..350 (e.g. type of seals used). e Seal C “R” if corresponding text field is used Provide language code, see Code list 1 of Annex II. a2 Information_LNG 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 define a2 Information_LNG 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). EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 35/66 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 values: n1 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) 1= Change of destination 2= Splitting b Notification Date R To be provided by the competent authorities of the The addressed time is local time. dateTime and 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) c 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 change an21 Member State of destination (in the case of Notification of destination) for which the notification is provided. 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 in n..2 Member State of destination (in the case of Notification case of change of destination). of Change of Destination) or of the Member State of dispatch (in the case of Notification of splitting) 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. OJ L, 22.1.2024 EN36/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 2 DOWNSTREAM C “R” if the Notification Type is 2 in box 1a 9x ARC 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 R Provide the Member State in the territory of which is carried out the a2 Code splitting of the movement using the Member State code in Code list 3 of Annex II. 3 e-AD Split Details R Splitting is achieved by fully replacing the concerned e-AD by two or 9x several new ones. a Local Reference R A unique serial number assigned to the e-AD by the consignor which an..22 Number 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 into an3 splitting operation 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. EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 37/66 c Changed D “R” when the person responsible for arranging the Identify the person responsible for arranging the first transport using n1 Transport transport changes following the splitting operation one of the following values: Arrangement 1= Consignor, 2= Consignee, 3= Owner of goods, 4= Other. 3.1 CHANGED R Destination a Destination Type R Provide the destination of the movement using one of the following n..2 Code values: 1= Tax warehouse (point (i) of Article 16(1), point (a) of Directive (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), 5= (reserved), 6= Export (Article 16(1), point (a)(iii) and (v), of Directive (EU) 2020/262), 7= (reserved), 8= Unknown destination (consignee unknown; Article 22 of Direc­ tive (EU) 2020/262). 3.2 TRADER New C “O” if the Destination Type Code is other than 8 For Destination Type Code: Consignee (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”. OJ L, 22.1.2024 EN38/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj a Trader C — “R” for Destination Type Code 1, 2, 3 and 4 For Destination Type Code: an..16 Identification — “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 Destination Type Code 8 — 6: provide the VAT identification number of the person representing 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 define a2 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 — This data element does not apply for Destination (EU) 2020/262. Type Code 1, 2, 3, 4 and 8 (See Destination Type Codes in box 3.1a) 3.3 TRADER Place of C — “R” for Destination Type Code 1 and 4 Delivery — “O” for Destination Type Code 3 — Does not apply for Destination Type Code 2, 6 and 8 (See Destination Type Codes in box 3.1a) EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 39/66 a Trader C — “R” for Destination Type Code 1 For Destination Type Code: an..16 Identification — “O” for Destination Type Code 2 and 3 — 1: provide a valid SEED registration number of the tax warehouse of destination, — Does not apply otherwise. — 2 and 3: provide the VAT identification number or any other identi­ (See Destination Type Codes in box 3.1a) fier. b Trader Name C — “R” for Destination Type Code 1, 2 and 3 an..182 — “O” for Destination Type Code 4 — Does not apply otherwise. (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 — “O” for Destination Type Code 1 an..11 — Does not apply otherwise. (See Destination Type Codes in box 3.1a) e Postcode C an..10 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 define a2 the language used in this data group. 3.4 OFFICE Place of C — “R” in case of export (Changed Destination Type Delivery – Customs Code 6) — Does not apply for any other Destination Type Code. (See Destination Type Codes in box 3.1a) a Office Reference R Provide the code of the office of export at which the export declaration an8 Number will be lodged in accordance with Commission Delegated Regulation (EU) 2015/2446(1). See Code list 4 of Annex II. OJ L, 22.1.2024 EN40/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 3.5 TRADER New C “R” to identify the person responsible for arranging the Transport Arranger transport if the value in box 3c is “3” or “4” a VAT Number O The Member State of dispatch may decide to make this an..14 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 a2 the language used in this data group. 3.6 TRADER New O The Member State of dispatch may decide to make this Identify the person carrying out the new transport. Transporter 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 define a2 the language used in this data group. EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 41/66 3.7 TRANSPORT D “R” when the transport details have changed following 99X DETAILS the splitting operation a Transport Unit R Provide the Transport Unit Code(s). See Code list 7 of Annex II. n..2 Code b Identity of 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 Units Transport Unit Code is other than 5. (See box 3.7a) c Identity of D “R” if commercial seals are used Provide the identification of the commercial seals, if used to seal the an..35 Commercial Seal transport unit. d Seal Information O Provide any additional information concerning those commercial seals an..350 (e.g. type 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 a2 Information_LNG the language used in this data group. 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 define a2 Information_LNG the language used in this data group. 3.8 E-AD Body R A separate data group must be used for each product composing the 999x consignment. OJ L, 22.1.2024 EN42/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj a Body Record R Provide the Body Record Unique Reference of the product in the n..3 Unique 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 R Provide the applicable excise product code, see Code list 10 of Annex II. an..4 Code c CN Code R Provide the CN code applicable at the date of submission of the splitting n8 operation. The value of this data element must be greater than zero. d Quantity R Provide quantity (expressed in the unit of measurement associated with n..15,3 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. e 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. EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 43/66 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 define a2 the language used in this data group. k Fiscal Mark Used D “R” if fiscal marks are used Provide “1” if the goods contain or carry fiscal marks or “0” if the goods n1 flag 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 list n..5,2 10 in the table in Annex II. The value of this data element must be greater than zero. p Commercial O The Member State of dispatch may decide to make this Provide the commercial description of the goods in order to identify the an..350 Description data required 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 define a2 Description_LNG the language used in this data group. r Brand Name of D “R” if the excise goods have a brand name Provide the brand name of the goods, if applicable. an..350 Products 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 define a2 Products_LNG the language used in this data group. 3.8.1 PACKAGE R 99x a Kind of Packages R Provide the kind of package, using one of the codes in Code list 8 of an2 Code Annex II. OJ L, 22.1.2024 EN44/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj b Number of C “R” if marked “Countable” Provide the number of packages if the packages are countable in n..15 Packages 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 D “R” if commercial seals are used Provide the identification of the commercial seals, if used to seal the an..35 Commercial Seal packages. d Seal Information O Provide any additional information concerning those commercial seals an..350 (e.g. type 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 a2 Information_LNG the language used in this data group. f 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 Member State of destination/export upon validation of Report of the Report of receipt/Report of export Receipt/Export 2 EXCISE R MOVEMENT EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 45/66 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 R Consignee a Trader C — “R” for Destination Type Code 1, 2, 3, 4, 9, 10 and 11 For Destination Type Code: an..16 Identification — “O” for Destination Type Code 6 — 1, 2, 3, 4, 9 and 10 provide a valid SEED registration number of the authorised warehousekeeper, registered consignee, temporary regis­ — Does not apply for Destination Type Code 5 tered consignee, certified consignee or temporary certified con­ (See Destination Type Codes in box 1a of Table 1) signee, — 6: provide the VAT identification number of the person representing the consignor at the office of export. — 11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified con­ signor 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 define a2 the language used in this data group. OJ L, 22.1.2024 EN46/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 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) 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 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 — Does not apply otherwise. (See Destination Type Codes in box 1 a of Table 1) a Trader C — “R” for Destination Type Code 1, 9 and 10 For Destination Type Code: an..16 Identification — 1: provide a valid SEED registration number of the tax warehouse of — “O” for Destination Type Code 2, 3 and 5 destination, — Does not apply otherwise. — 2, 3, 5, 9 and 10: provide the VAT identification number or any (See Destination Type Codes in box 1a of Table 1) other identifier. b Trader Name C — “R” for Destination Type Code 1, 2, 3, 5, 9 and 10 an..182 — “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 — “R” for Destination Type Code 2, 3, 4, 5, 9 and 10 — “O” for Destination Type Code 1 d Street Number O an..11 (See Destination Type Codes in box 1a of Table 1) e Postcode C an..10 f City C an..50 EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 47/66 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 a2 the language used in this data group. 5 OFFICE of C “R” for Destination Type Code 1, 2, 3, 4, 5, 9, 10 and 11 Destination (See Destination Type Codes in box 1a of Table 1) a Office Reference R Provide the code of the office of the competent authorities in the n8 Number 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 R The date at which the movement ends in accordance with Articles 19(2) Date the Excise Goods and 33(4) of Directive (EU) 2020/262. b Global Conclusion R The possible values are: n..2 of 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 with minor discrepancies detected, 23= Exit refused. c Complementary O Provide any additional information concerning the receipt of the excise an..350 information goods. OJ L, 22.1.2024 EN48/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj d Complementary C “R” if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define a2 information_LNG the language used in this data group. 7 REPORT of C “R” if the value of the Global Conclusion of Receipt is 999X Receipt/Export other than 1 and 21 BODY (See box 6b) a Body Record R Provide the Body Record Unique Reference of the associated e-AD/e- n..3 Unique Reference 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 D “R” when a shortage or excess is detected for the body Possible values are: a1 Shortage or Excess record concerned S= Shortage, E= Excess. c Observed C “R” if indicator in box 7b is given Provide quantity (expressed in the unit of measurement associated with n..15,3 Shortage or Excess the product code – See Code lists 10 and 11) The value of this data element must be greater than zero. d Excise Product R Provide the applicable excise product code, see Code list 10 of Annex II. an4 Code 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. EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 49/66 7.1 UNSATISFAC- D “R” for each body record for which the Global 9X TORY REASON Conclusion of Receipt code 2, 3, 4, 22 or 23 applies (See box 6b) a Unsatisfactory R Possible values are: n1 Reason 0= Other, 1= Excess, 2= Shortage, 3= Goods damaged, 4= Broken seal, 5= Reported by AES, 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 excise an..350 Information 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 define a2 Information_LNG the language used in this data group. OJ L, 22.1.2024 EN50/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj Table 7 (referred to in Article 6a(1)) Notification of accepted export (not applicable to e-SAD) A B C D E F G 1 ATTRIBUTE R a Date and Time of R dateTime Issuance 2 TRADER R Consignee a Trader C — “O” for Destination Type Code 6 Provide the VAT identification number of the person representing the an..16 Identification consignor at the office of export. (See Destination Type Codes in box 1a of Table 1) 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 a2 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) 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 of Table 1) EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 51/66 3 EXCISE R 999X MOVEMENT E-AD a Administrative R Provide the ARC of the e-AD. See Code list 2 of Annex II. an21 Reference Code b Sequence Number R The value of this data element must be greater than zero. n..2 c Export R Possible values: n1 Declaration Acceptance or Goods Released 0= No or False for Export 1= Yes or True “0” corresponds to the acceptance of the export declaration and “1” corresponds to the release of goods for export. 4 CUSTOMS O OFFICE Export Place a Reference Number R Provide the code of the office of the competent authorities in the an8 Member State of export responsible for excise control at the place of export. See Code list 4 of Annex II. 5 EXPORT R DECLARATION ACCEPTANCE/R- ELEASE a Reference Number R Provide the code of the office of the competent authorities in the an8 of Sender Customs Member State of export responsible for excise control at the place of Office export. See Code list 4 of Annex II. OJ L, 22.1.2024 EN52/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj b Identification of O an..35 Sender Customs Officer c Date of C — “R” for Export Declaration Acceptance Date Acceptance — Does not apply for Goods Released for Export (See box 3c) d Date of Release C — “R” for Goods Released for Export Date — Does not apply for Export Declaration Acceptance (See box 3c) e Document R Provide a valid MRN or export customs declaration number confirmed an..21 Reference Number against the Customs data. Table 8 (referred to in Article 6a(1)) Customs rejection of electronic administrative document (not applicable to e-SAD) A B C D E F G 1 ATTRIBUTE R a Date and Time of R dateTime Issuance 2 TRADER R Consignee a Trader C “R” for Destination Type Code 1, 2, 3 and 4 For Destination Type Code: an..16 Identification “O” for Destination Type Code 6 1, 2, 3 and 4 provide a valid SEED registration number of the authorised warehouse keeper, registered consignee, temporary registered Does not apply for Destination Type Code 5, 8, 9, 10 consignee, certified consignee or temporary certified consignee, and 11 6: provide the VAT identification number of the person representing the (See Destination Type Codes in box 1a of Table 1) consignor at the office of export. EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 53/66 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 a2 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 This data element does not apply for Destination Type (EU) 2020/262. Code 1, 2, 3, 4, 5, 8, 9, 10 and 11 (See Destination Type Codes in box 1a of Table 1) 3 CUSTOMS O OFFICE Export Place a Reference Number R Provide the code of the office of the competent authorities in the an8 Member State of export responsible for excise control at the place of export. See Code list 4 of Annex II. 4 REJECTION R a Rejection Date and R dateTime Time OJ L, 22.1.2024 EN54/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj b Rejection Reason R Possible values: n1 Code 1= Import data not found 2= The content of the e-AD does not match with import data 3= (reserved) 4= Negative Cross-check result 5= Unsatisfactory Control Result at Office of Export. 5 EXPORT C “R” for Rejection Reason Code 4 or 5 DECLARATION INFORMATION Does not apply for Rejection Reason Code 1 and 2 (See box 4b) a Local Reference C “R” for Rejection Reason Code 4 an..22 Number Does not apply for Rejection Reason Code 5. (See box 4b) b Document C “R” for Rejection Reason Code 5 an..21 Reference Number Does not apply for Rejection Reason Code 4. (See box 4b) 5.1 NEGATIVE C “R” for Rejection Reason Code 4 99X CROSS-CHECK VALIDATION Does not apply for Rejection Reason Code 1, 2 and 5 RESULTS (See box 4b) 5.1.1 UBR CROSS- R 999X CHECK RESULT a Administrative R Provide the ARC of the e-AD. See Code list 2 of Annex II. an21 Reference Code EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 55/66 b Body Record R n..3 Unique Reference c Diagnosis Code R Possible values: n1 1= (reserved) 2= Body Record Unique Reference does not exist in the e-AD or No corresponding GOODS ITEM in the export declaration 3= (reserved) 4= Weight/mass do not match 5= (reserved) 6= CN codes do not match 7= Weight/mass do not match and CN codes do not match. d Validation Result R Possible values: n1 0= No or False 1= Yes or True — Value “0” is used in case of a missing UBR, — 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. e Rejection Reason O an..512 5.1.1.1 COMBINED C — 5.1.1.1 and/or 5.1.1.2 are “R” if: the value in box NOMENCLA- 5.1.1.d is “1” (Validation Result is equal to “1”), or TURE CODE — 5.1.1.1 and 5.1.1.2 do not apply if: the value in box CROSS-CHECK 5.1.1.d is “0” (Validation Result is equal to “0”) RESULT OJ L, 22.1.2024 EN56/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj a Validation Result R Possible values: n1 0= No or False 1= Yes or True — Value “0” is used when the cross-check validation result for 5.1.1.1 is unsuccessful, — Value “1” is used when the cross-check validation result is successful. b Rejection Reason O an..512 5.1.1.2 NET MASS C — 5.1.1.1 and/or 5.1.1.2 are “R” if: the value in box CROSS-CHECK 5.1.1.d is “1” (Validation Result is equal to “1”), or 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”) a Validation Result R Possible values: n1 0= No or False 1= Yes or True — Value “0” is used when the cross-check validation result for 5.1.1.2 is unsuccessful, — Value “1” is used when the cross-check validation result is successful. b Rejection Reason O an..512 5.2 NON-RELEASE C “R” for Rejection Reason Code 5 Non-Release for Export, Notification to Member State of Export FOR EXPORT Does not apply for Rejection Reason Code 1, 2 and 4 (See box 4b) EN OJ L, 22.1.2024ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 57/66 a Document R an..21 Reference Number 6 EXCISE C “R” for Rejection Reason Code 4 or 5 999X MOVEMENT E-AD Does not apply for Rejection Reason Code 1 and 2 (See box 4b) a Administrative R Provide the ARC of the e-AD. See Code list 2 of Annex II. an21 Reference Code b Sequence Number R The value of this data element must be greater than zero. n..2 7 DRAFT E-AD C “R” for Rejection Reason Code 1 or 2 Does not apply for Rejection Reason Code 4 and 5 (See box 4b) a Local Reference R Provide the Local Reference Number of the import customs declaration. an..22 Number Table 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 G 1 EXCISE R 999X MOVEMENT a Administrative R Provide the ARC of the e-AD. See Code list 2 of Annex II. an21 Reference Code b Sequence Number R The value of this data element must be greater than zero. n..2 OJ L, 22.1.2024 EN58/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 1.1 EXPORT R OPERATION a MRN R an18 b Invalidation date R date 1.2 CUSTOMS R OFFICE OF EXPORT a Reference Number R Provide the code of the office of the competent authorities in the an8 Member State of export responsible for excise control at the place of export. See Code list 4 of Annex II. 1.3 MSA OF EXPORT R a Country Code R Provide the Member State in the territory of which the exportation of a2 the excise goods is carried out, using the Country Code in Code list 3 of Annex II. 1.4 GOODS O SHIPMENT 1.4.1 PREVIOUS O 999X DOCUMENT a Sequence number R n..5 b Type R an4 c Reference number R an..70’ EN OJ L, 22.1.2024EN OJ L, 22.1.2024 ANNEX II ‘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/ Alphabetic 2 ES e-SAD was initially submitted ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 59/66EN OJ L, 22.1.2024 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, EL must be used instead of GR. 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 (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). 60/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/ojEN OJ L, 22.1.2024 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 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 61/66EN OJ L, 22.1.2024 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 N N N in 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 Directive 92/83/EEC Y Y N W200 W 3 Still wine and still fermented beverages other than wine Y N N and beer, as defined in Articles 8(1) and 12(1) of Directive 92/83/EEC W300 W 3 Sparkling wine and sparkling fermented beverages Y N N other 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 Article 17 of Y N N Directive 92/83/EEC S200 S 3 Spirituous beverages, as defined in Article 20, first, Y N N second and third indents 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) 62/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/ojEN OJ L, 22.1.2024 S500 S 3 Products containing ethyl alcohol, as defined in Y N N Article 20, 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 Y N N 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 E200 E 2 Vegetable and animal oils – Products falling within CN N N Y codes 1507 to 1518, if these are intended for use as heating fuel or motor fuel (Article 20(1)(a) of Council Directive 2003/96/EC(2)) E300 E 2 Mineral oils (energy products) – Products falling within N N Y CN 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 2710 12 31, N N Y 2710 12 51 and 2710 12 59 (Article 20(1)(c) of Directive 2003/96/EC) E420 E 2 Unleaded petrol falling within CN codes 2710 12 31, N N Y 2710 12 41, 2710 12 45 and 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 17 and 2710 20 19 (Article 20(1)(c) of Directive 2003/96/EC) E440 E 2 Gasoil, marked 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 17 and 2710 20 19 (Article 20(1)(c) of Directive 2003/96/EC) E450 E 2 Kerosene, falling within CN codes 2710 19 21 and N N Y unmarked kerosene falling with CN code 2710 19 25 (Article 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 2710 19 62, N N N 2710 19 64, 2710 19 68, 2710 20 31, 2710 20 35 and 2710 20 39 (Article 20(1)(c) of Directive 2003/96/EC) ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 63/66EN OJ L, 22.1.2024 E480 E 2 Products falling within CN codes 2710 12 21, N N Y 2710 12 25, 2710 19 29 and 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 2710 12 11, N N Y 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 N N N hydrocarbons (LPG) of CN codes 2711 12 11 to 2711 19 00(Article 20(1)(d) of Directive 2003/96/EC) E600 E 1 Saturated acyclic hydrocarbons falling within CN code N N N 2901 10(Article 20(1)(e) of Directive 2003/96/EC) E700 E 2 Cyclic hydrocarbons falling within CN codes 2902 20, N N Y 2902 30, 2902 41, 2902 42, 2902 43 and 2902 44 (Article 20(1)(f) of Directive 2003/96/EC) E800 E 2 Products falling within CN code 2905 11 00(methanol N N Y (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 N N Y 96,5 % or more of esters (FAMAE) falling within CN code 3826 00 10 (Article 20(1)(h) of Directive 2003/96/EC) E920 E 2 Products falling within CN codes 3824 99 86, N N Y 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 3811 11, 3811 19 00 N N N and 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). 64/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/ojEN OJ L, 22.1.2024 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 000items 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. ELI: http://data.europa.eu/eli/reg_del/2024/296/oj 65/66EN OJ L, 22.1.2024 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’ 66/66 ELI: http://data.europa.eu/eli/reg_del/2024/296/oj