Commission Delegated Regulation (EU) 2026/50 of 12 November 2025 amending Delegated Regulation (EU) 2022/1636 as regards the data of the documents exchanged in the context of movement of excise goods

Official Journal EN of the European Union L series 2026/50 15.1.2026 COMMISSION DELEGATED REGULATION(EU) 2026/50 of 12 November 2025 amending Delegated Regulation (EU) 2022/1636 as regards the data of the documents exchanged in the context of movement of excise goods THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty(1), and in particular Article 29(1) and Article 43(1) thereof, Whereas: (1) Under Directive (EU) 2020/262, the Commission is to establish the structure and content of administrative documents exchanged through the computerised system referred to in Article 1 of Decision (EU) 2020/263 of the European Parliament and of the Council(2)(‘the computerised system’). (2) The structure and content of those documents is laid down in Annex I and Annex II of Commission Delegated Regulation (EU) 2022/1636(3) to ensure a uniform completion of the necessary formalities and facilitate the supervision of movements of excise goods. (3) Pursuant to Directive (EU) 2020/262, the computerised system was modified to include the movement of excise goods that are exported outside the Union and the movement of excise goods which have been released for consumption in the territory of one Member State that are moved to the territory of another Member State in order to be delivered there for commercial purposes. Following these changes, certain data elements of the administrative documents have become obsolete or required a modification. The computerised system should be revised to correct any inconsistencies that have been detected. (4) Delegated Regulation (EU) 2022/1636 should therefore be amended accordingly, to lay down the changes in the structure and content of the administrative documents. (5) In order to allow Member States adequate time to prepare for those changes, and to align the application date of this Regulation with the date in which the new version of the computerised system referred to in Decision (EU) 2020/263 becomes operational, this Regulation should apply from 12 February 2026, HAS ADOPTED THIS REGULATION: Article 1 Annex I to Delegated Regulation (EU) 2022/1636 is replaced by the text set out in the Annex to this Regulation. (1) OJ L 58, 27.2.2020, p. 4, ELI: http://data.europa.eu/eli/dir/2020/262/oj. (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, ELI: http://data.europa.eu/eli/dec/2020/263/oj). (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/2022/1636/oj). ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 1/51EN OJ L, 15.1.2026 Article 2 This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 12 February 2026. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 12 November 2025. For the Commission The President Ursula VON DER LEYEN 2/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/ojEN OJ L, 15.1.2026 ANNEX ‘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. 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; (1) Where, in accordance with Article 9 of this Regulation, certain requirements of this Annex apply to the fallback documents referred to in Articles 26, 27, 38 and 37 of Directive (EU) 2020/262, the explanatory notes shall apply mutatis mutandisto those documents. ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 3/51EN OJ L, 15.1.2026 (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) “EORI Number”: Economic Operators Registration and Identification Number; (f) “CN Code”: Combined Nomenclature Code; (g) “MRN”: Master 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, ELI: http://data.europa.eu/eli/reg/2012/389/oj). 4/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/ojTable 1 (referred to in Articles 3 and 4 and in Article 9(1)) Draft electronic (simplified) administrative document and electronic (simplified) administrative document A B C D E F G ATTRIBUTE R a Submission Message R The possible values are: n1 Type 1 = Standard submission, 2 = (reserved), 3 = Submission for Duty Paid (to be used for movements of goods already released for consumption). The Submission 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 Submission D “R” for submission of an e-AD/e-SAD for a movement that Possible values: n1 Flag 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). ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 5/51 OJ L, 15.1.2026 ENA B C D E F G 1 EXCISE MOVEMENT R a Destination Type Code R Provide the destination of the movement using one of the n..2 following 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 Directive (EU) 2020/262), 9 = Destination – Certified Consignee (Article 33(1) of Directive (EU) 2020/262), 10 = Destination – Temporary Certified Consignee (Articles 33(1) and 35(8) of Directive (EU) 2020/262), 11 = Destination – Return to the place of dispatch of the Consignor (Article 36(5) of Directive (EU) 2020/262). 6/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G b Journey Time R Provide the normal period of time necessary for the journey an3 taking into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two-digit number (examples: H12, or D04). Indication for “H” shall be less or equal to 24. Indication for “D” shall be less or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code List 12 of Annex II. c Transport Arrangement R Identify the person responsible for arranging the first n1 transport using 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 Member See Code list 2 of Annex II. an21 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 Member The addressed time is local time. dateTime Validation of e-AD/e- State of dispatch upon validation of the draft e-AD/e-SAD SAD f Sequence Number R To be provided by the competent authorities of the Member Set to 1 at initial validation and then incremented by 1 in n..2 State of dispatch upon validation of the draft e-AD/e-SAD each e-AD/e-SAD generated by the competent authorities of and for each change of destination the Member State of dispatch upon each change of destination. g Date and Time of C The date and time of validation of the change of destination The addressed time is local time. dateTime Validation of Update message in Table 3, to be provided by the competent authorities of the Member State of dispatch in case of change of destination ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 7/51 OJ L, 15.1.2026 ENA B C D E F G 2 TRADER Consignor R a Trader Excise Number R Provide a valid SEED registration number of the authorised an13 warehousekeeper, registered consignor, certified consignor or temporary certified consignor. b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of a2 Annex II to define 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 an13 Reference warehouse of 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 a2 Annex II to define 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 an8 Number for free circulation. See Code list 4 of Annex II. 8/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G 5 TRADER Consignee C “R”, except for Destination Type Code 8 (See Destination Type Codes in box 1a) a Trader Identification C — “R” for Destination Type Code 1, 2, 3, 4, 9, 10 and 11 For Destination Type Code: an..16 — “O” for Destination Type Code 6 — 1, 2, 3, 4, 9 and 10: provide a valid SEED registration — This data element does not apply for Destination Type number of the authorised warehousekeeper, registered Code 5 consignee, temporary registered consignee, certified (See Destination Type Codes in box 1a) consignee 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 consignor of the movement. b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of a2 Annex II to define the language used in this data group. h EORI Number C — “O” for Destination Type Code 6 Provide the EORI number of the person responsible for an..17 — This data element does not apply for Destination Type lodging the export declaration as set out in Article 21(1) of Code 1, 2, 3, 4, 5, 8, 9, 10 and 11. Directive (EU) 2020/262. (See Destination Type Codes in box 1a) 6 TRADER C “R” for Destination Type Code 5 COMPLEMENT (See Destination Type Codes in box 1a) Consignee a Member State Code R Provide the Member State of destination using the Country a2 Code in Code list 3 of Annex II. b Serial Number of O Provide a serial number, if it is mentioned on the excise duty an..255 Certificate of exemption certificate established in Commission Exemption Implementing Regulation (EU) 2022/1637(1). ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 9/51 OJ L, 15.1.2026 ENA B C D E F G 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 (See Destination Type Codes in box 1a) fill in this box with the address of the registered consignee defined in SEED, — does not apply for the draft e-AD. a Trader Identification C — “R” for Destination Type Code 1, 9 and 10 For Destination Type Code: an..16 — “O” for Destination Type Code 2, 3, and 5 — 1: provide a valid SEED registration number of the tax (See Destination Type Code in box 1a) warehouse of destination, — 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 — “O” for Destination Type Code 1 d Street Number O an..11 (See Destination Type Codes in box 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 a2 Annex II to define the language used in this data group. 8 OFFICE Place of Delivery C “R” in case of export (Destination Type Code 6) – Customs (See Destination Type Codes in box 1a) a Office Reference R Provide the code of the office of export at which the export an8 Number declaration 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 an..22 Number consignor which identifies the consignment in the records of the consignor. 10/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G b Invoice Number R Provide the number of the invoice relating to the goods. If an..35 the invoice 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 data The date of the document shown in box 9b. Date “R” d Origin Type Code R The possible values for the origin of the movement are: n1 1 = Origin – Tax warehouse (in the situations referred to in Article 16(1)(a) of Directive (EU) 2020/262), 2 = Origin – Import (in the situation referred to in Article 16(1), point (b), of Directive (EU) 2020/262), 3 = Origin – Duty Paid (in the situation referred to in Article 33(1) of Directive (EU) 2020/262). e Date of Dispatch R The date at which the movement begins in accordance with 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 data The time at which the movement begins in accordance with Time “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 Member The ARC to be provided is the ARC of the replaced e-AD. an..21 State of dispatch upon validation of new e-ADs following the See Code list 2 of Annex II. validation of the message “Splitting operation” (Table 5) ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 11/51 OJ L, 15.1.2026 ENA B C D E F G 9.1 IMPORT CUSTOMS C “R” if Origin Type Code in box 9d is “2” (import) 9X DECLARATION a Import Customs R The Import Customs Declaration Number shall be provided Provide the number(s) of the Import Customs Declaration(s) an..21 Declaration Number either by the consignor at the time of submission of the draft used for the release for free circulation of the goods e-AD or by the competent authorities of the Member State of concerned. 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 an8 Number the Member State of dispatch responsible for excise control at the place of dispatch. See Code list 4 of Annex II. 11 MOVEMENT R GUARANTEE a Guarantor Type Code R Identify the person(s) responsible for providing the guarantee n..4 using guarantor type code in Code list 5 of Annex II. 12 TRADER Guarantor C “R” if one of the following Guarantor Type Codes applies: 2, Identify the transporter and/or the owner of the goods if they 2X 3, 12, 13, 23, 24, 34, 123, 124, 134, 234 or 1234 provide the guarantee. (See Guarantor Type Code in Code list 5 of Annex II) a Trader Excise Number O The Member State of dispatch may decide to make this data Provide a valid SEED registration number or VAT an13 “R” identification number of the transporter or owner of the b VAT Number O excise goods. 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 a2 Annex II to define the language used in this data group. 12/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G 13 TRANSPORT MODE R a Transport Mode Code R Provide the mode of transport at the time of the start of the n..2 movement, using the codes in Code list 6 of Annex II. If Guarantor Type Code is “No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262”, the Transport Mode Code must be “Fixed transport installation” or “Sea Transport”. 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 a2 Information_LNG the language used in this data group. 14 TRADER Transport C “R” to identify the person responsible for arranging the first Arranger transport if value in box 1c is “3” or “4” a VAT Number O The Member State of dispatch may decide to make this data an..14 “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 a2 Annex II to define the language used in this data group. 15 TRADER First O The Member State of dispatch may decide to make this data Identify the person carrying out the first transport. Transporter “R” a VAT Number O an..14 b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 13/51 OJ L, 15.1.2026 ENA B C D E F G 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 a2 the language used in this data group. 16 TRANSPORT DETAILS R 99X a Transport Unit Code R Provide Transport Unit Code(s) related to the transport mode n..2 indicated in box 13a. See Code list 7 of Annex II. b Identity of Transport C “R” if the Transport Unit Code is other than 5 Enter the registration number of the transport unit(s) when an..35 Units (See box 16a) the Transport Unit Code is other than 5. c Identity of Commercial O Provide the identification of the commercial seals, if used to an..35 Seal seal the transport unit. d Seal Information O Provide any additional information concerning those an..350 commercial seals (e.g. type of seals used). e Seal Information_LNG C “R” if corresponding text field is used Provide language code presented in Code list 1 of Annex II to a2 define the language used in this data group. f Complementary O Provide any additional information concerning the transport, an..350 Information e.g. 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 a2 Information_LNG Annex II to define the language used in this data group. 17 E-AD/E-SAD Body R A separate data group must be used for each product 999x composing the consignment. a Body Record Unique R Provide a unique sequential number, starting with 1. n..3 Reference 14/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G b Excise Product Code R Provide the applicable Excise Product Code, see Code list 10 an4 of Annex II. If Guarantor Type Code is “No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262” the Excise Product Code must be that of an energy product. Excise Product Code S600 is applicable only to e-SAD pursuant to Article 27(1), point (a), of Council Directive 92/83/EEC(2). 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 n..15,3 associated with the product code – See Code lists 10 and 11 of Annex II). For a movement to a registered consignee referred to in Article 18(3) and certified consignee referred to in Article 35(8) of Directive (EU) 2020/262, the quantity shall not exceed the quantity which it is authorised to receive. For a movement to an exempted organisation referred to in Article 11 of Directive (EU) 2020/262, the quantity shall not exceed the quantity registered in the excise duty exemption certificate. The value of this data element must be greater than zero. e Gross Mass R Provide the gross mass of the consignment (the excise goods n..16,6 with packaging). The value of this data element must be greater than zero. The Gross Mass must be equal to or higher than Net Mass. f Net Mass R Provide the mass of the excise goods without packaging (for n..16,6 alcohol and alcoholic beverages, energy products and for all tobacco products except cigarettes). The value of this data element must be greater than zero. The Gross Mass must be equal to or higher than Net Mass. ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 15/51 OJ L, 15.1.2026 ENA B C D E F G g Alcoholic strength by C “R” if applicable for the excise good in question Provide the alcoholic strength (percentage by volume at n..5,2 Volume in Percentage 20 °C) if applicable in accordance with Code list 10 of Annex II. The value of this data item must be greater than zero. The value of this data item must be greater than 0,5 and less than or equal to 100. h Degree Plato D — “R” if the excise good in question is beer and the Member For beer, provide the Degree Plato if the Member State of n..5,2 State of dispatch and/or the Member State of destination dispatch and/or the Member State of destination tax beer on tax beer on the basis of degree Plato that basis. See Code list 10 and 13 of Annex II. — “O” if the excise good in question is beer and neither the In the cases of “O”, it shall be filled in only if there is a Member State of dispatch nor the Member State of possibility of a change of Destination to a Member State that destination tax beer on the basis of degree Plato taxes beer to Degree Plato and the value is missing. — Does not apply for anything other than beer. The value of this data element must be greater than zero. i Fiscal Mark O Provide any additional information concerning the fiscal an..350 marks 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 a2 Annex II to define the language used in this data group. k Fiscal Mark Used flag D “R” if fiscal marks are used Provide “1” if the goods carry or contain fiscal marks or “0” if n1 the goods do not carry or contain fiscal marks. l Designation of Origin O This box can be used to give certification: an..350 (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(3). 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(4); 16/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G (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(5)) 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 a2 Origin_LNG Annex II to define the language used in this data group. n Size of Producer O For alcoholic beverages produced by self-certified n..15 independent small producers, the annual production quantity in accordance with Article 5(3) of Commission Implementing Regulation (EU) 2021/2266(6)shall be provided in case it is intended to claim a reduced excise duty rate in the Member State of destination. The value of this data element shall be greater than zero. o Density C “R” if applicable for the excise good in question Provide the density at 15 °C, if applicable in accordance with n..5,2 Code list 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 data Provide the commercial description of the goods in order to an..350 Description required identify the products transported. For the bulk transport of the wines referred to in paragraphs 1 to 9, 15 and 16 of Part II of Annex VII to Regulation (EU) No 1308/2013 the product description shall contain the optional particulars set out in Article 120 of that Regulation, provided that they are shown on the labelling or that it is planned to show them on the labelling. For any spirit drink, the commercial description shall include its legal name in accordance with Article 10 of Regulation (EU) 2019/787. ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 17/51 OJ L, 15.1.2026 ENA B C D E F G q Commercial C “R” if corresponding text field is used Provide language code presented in Code list 1 of Annex II to a2 Description_LNG define the language used in this data group. r Brand Name of D “R” if the excise goods have a brand name. The Member State Provide the brand name of the goods, if applicable. an..350 Products 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 a2 Products_LNG define the language used in this data group. t Maturation Period or O For spirit drinks, the maturation period or age must an..350 Age of Products correspond to that indicated in their description, presentation and labelling, as referred to in Article 13(6) of Regulation (EU) 2019/787. u Maturation Period or C “R” if corresponding text field is used Provide language code presented in Code list 1 of Annex II to a2 Age of Products_LNG define the language used in this data group. v Independent Small O For alcoholic beverages produced by certified independent an..350 Producers Declaration small producers, the declaration concerning the type of alcoholic beverage authorised in the certificate in accordance with Article 2 of Implementing Regulation (EU) 2021/2266 shall be added where it is intended to claim a reduced excise duty rate in the Member State of destination. For alcoholic beverages produced by self-certified independent small producers, the declaration concerning the status of the producer in accordance with Article 4, Article 5(1) and Article 5(2) of Implementing Regulation (EU) 2021/2266 shall be added where it is intended to claim a reduced excise duty rate in the Member State of destination. w Independent Small C “R” if corresponding text field is used Provide language code presented in Code list 1 of Annex II to a2 Producers define the language used in this data group. Declaration_LNG 18/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G 17.1 PACKAGE R 99x a Kind of Packages Code R Provide the kind of package using one of the codes in Code an2 list 8 of Annex II. b Number of Packages C “R” if marked “Countable” Provide the number of packages if the packages are n..15 countable in accordance with Code list 8 of Annex II. Where the “Number of Packages” is set to “0”, then there shall exist at least one PACKAGE with the same “Shipping Marks” and “Number of Packages” with value greater than “0”. c Identity of Commercial O Provide the identification of the commercial seals, if used to an..35 Seal seal the packages. d Seal Information O Provide any additional information concerning those an..350 commercial seals (e.g. type of seals used). e Seal Information_LNG C “R” if corresponding text field is used Provide the language code presented in Code list 1 of a2 Annex II to define 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 n1 Product Regulation (EU) 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. ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 19/51 OJ L, 15.1.2026 ENA B C D E F G b Wine-Growing Zone O “R” for wine products in bulk (nominal volume of more than Provide the wine-growing zone in which the product n..2 Code 60 litres) transported 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” (imported Provide a “Country Code” as referred in Code list 3 of a2 Origin wine) Annex II other 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 a2 Information_LNG Annex II to define the language used in this data group. 17.2.1 WINE OPERATION D “R” for wine products in bulk (nominal volume of more than 99x Code 60 litres) a Wine Operation Code R Provide one or several “Wine operation Code(s)” in n..2 accordance with the list in point 2.1.(e)(ii) of part B of Annex V to Delegated Regulation (EU) 2018/273. 18 DOCUMENT Certificate O 9x a Short Description of C “R”, unless data field 18c or 18e is used Provide a description of any certificate that relates to the an..350 Document transported goods, for instance certificates related to the Designation of Origin referred to in box 17l. b Short Description of C “R” if corresponding text field is used Provide the language code presented in Code list 1 of a2 Document_LNG Annex II to define the language used in this data group. c Reference of Document C “R”, unless data field 18a or 18e is used Provide a reference to any certificate that relates to the an..350 transported goods. d Reference of C “R” if corresponding text field is used Provide the language code presented in Code list 1 of a2 Document_LNG Annex II to define the language used in this data group. 20/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G e Document Type C “R”, unless data field 18a or 18c is used Provide the document type code presented in Code List 15 of an..4 Annex II to Commission Implementing Regulation (EU) 2016/323(7). f Document Reference C “R” if Document Type in box 18e is used an..35 (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, ELI: http://data.europa.eu/eli/reg_impl/2022/1637/oj). (2) Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 21, ELI: http://data.europa.eu/eli/dir/ 1992/83/oj). (3) Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 supplementing 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, ELI: http://data.europa.eu/eli/reg_del/2018/273/oj). (4) Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing 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, ELI: http://data.europa.eu/eli/reg/2013/1308/oj). (5) Regulation (EU) 2019/787 of the European Parliament and of the Council of 17 April 2019 on 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, ELI: http://data.europa.eu/eli/reg/2019/787/oj). (6) 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, ELI: http://data.europa.eu/eli/reg_impl/2021/2266/oj). (7) Commission Implementing Regulation (EU) 2016/323 of 24 February 2016 laying 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, ELI: http://data.europa.eu/eli/reg_impl/2016/323/oj). 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 Member The addressed time is local time. dateTime Validation of State of dispatch upon validation of the draft cancellation Cancellation message ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 21/51 OJ L, 15.1.2026 ENA B C D E F G 2 EXCISE MOVEMENT R e-AD a ARC R Provide the ARC of the e-AD for which cancellation is an21 requested. 3 CANCELLATION R a Cancellation Reason R Provide the reason for cancelling the e-AD, using the codes n1 Code in Annex II, Code list 9. b Complementary C — “R” if Cancellation Reason is 0 Provide any additional information concerning the an..350 Information — “O” if Cancellation Reason is 1, 2, 3 or 4 cancellation of the e-AD. (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 a2 Information_LNG to define the language used in this data group. 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 Member The addressed time is local time. dateTime Validation of Change State of dispatch upon validation of the draft change of of Destination destination message 2 e-AD/e-SAD Update R a Sequence Number C To be provided by the competent authorities of the Member Set to 1 at initial validation of the e-AD/e-SAD and then n..2 State of dispatch upon validation of the draft change of incremented by 1 upon each change of destination. destination message 22/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G b ARC R Provide the ARC of the e-AD/e-SAD of which the an21 destination is changed. c Journey time D “R” when the journey time changes following the change of Provide the normal period of time necessary for the journey an3 destination taking into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two-digit number (examples: H12, or D04). Indication for “H” shall be less or equal to 24. Indication for “D” shall be less or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code list 12 of Annex II. d Changed Transport D “R” when the person responsible for arranging the transport Identify the person responsible for arranging the transport n1 Arrangement changes following the change of destination using one of the following values: 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 an..35 destination the invoice 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 data The date of the document shown in box 2e. date “R” when the Invoice Number changes following the change of destination g Transport Mode C “R” when the Transport Mode changes following the change Provide the mode of transport using the codes in Code list 6 n..2 Code of destination of Annex II. “R” if Guarantor Type Code is given and is “No guarantee is If Guarantor Type Code in box 7a (if given) or in the last provided according to Article 17(2) and 17(5)(b) of e-AD (box 11a of Table 1) or in the last, if any, “Change of Directive (EU) 2020/262” destination” message (box 7b) that indicated change of place “O” otherwise of delivery is “No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262” the Transport Mode Code must be “Fixed transport installation” or “Sea Transport”. ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 23/51 OJ L, 15.1.2026 ENA B C D E F G h Complementary C “R” if Transport Mode Code is given and is “Other” Provide a textual description of the mode of transport. an..350 Information i Complementary C “R” if corresponding text field is used Provide language code presented in Code list 1 of Annex II a2 Information_LNG to define the language used in this data group. 3 CHANGED R Destination a Destination Type R Provide the new destination of the movement using one of n..2 Code the 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. 24/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G 4 TRADER New D “R” when the consignee changes following the change of Consignee destination a Trader Identification C — “R” for Destination Type Code 1, 2, 3, 4, 9, 10 and 11 For Destination Type Code: an..16 — “O” for Destination Type Code 6 — 1, 2, 3, 4, 9 and 10: provide a valid SEED registration (See Destination Type Codes in box 3a) number of the authorised warehousekeeper, registered consignee, certified consignee or temporary certified consignee, — 6: provide the VAT identification number of the person representing the consignor at the office of export, — 11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified consignor of the movement. b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of a2 Annex II to define the language used in this data group. h EORI Number C — “O” for Destination Type Code 6 Provide the EORI number of the person responsible for an..17 — This data element does not apply for Destination Type lodging the export declaration as set out in Article 21(1) of Code 1, 2,3, 4, 9, 10 and 11 Directive (EU) 2020/262. (See Destination Type Codes in box 3a) 5 TRADER Place of C — “R” for Destination Type Code 1, 4, 9 and 10 Provide the actual place of delivery of the excise goods. Delivery — “O” for Destination Type Code 2 and 3 For Destination Type Code 2, the data group: — Does not apply otherwise — is “O” after successful validation of the draft change of (See Destination Type Codes in box 3a) destination, 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. ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 25/51 OJ L, 15.1.2026 ENA B C D E F G a Trader Identification C — “R” for Destination Type Code 1, 9 and 10 For Destination Type Code: an..16 — “O” for Destination Type Code 2 and 3 — 1: provide a valid SEED registration number of the tax (See Destination Type Codes in box 3a) warehouse of destination, — 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 a2 Annex II to define the language used in this data group. 6 OFFICE Place of C “R” in case of export (Destination Type Code 6) Delivery – Customs (See Destination Type Codes in box 3a) a Office Reference R Provide the code of the office of export at which the export an8 Number declaration will be lodged in accordance with Article 221(2) of Commission Implementing Regulation (EU) 2015/2447(1). See Code list 4 of Annex II. Enter a code of a customs office that exists in the customs office list with export role. 7 MOVEMENT D “O” for movements under duty suspension. GUARANTEE This data group does not apply to movements of goods already released for consumption 26/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G a Guarantor Type Code R Identify the person(s) responsible for providing the n..4 guarantee using guarantor type code in Code list 5 of Annex II. If Guarantor Type Code is “No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262”, the Excise Product Code contained in the last e-AD (box 17b of Table 1) or in the last, if any, “Report of receipt/Report of export” message (box 7d of Table 6) that indicated partial refusal must be an energy product. 7.1 TRADER Guarantor C “R” if one of the following Guarantor Type Codes applies: Identify the transporter and/or the owner of the goods if 2X 2, 3, 12, 13, 23, 24, 34, 123, 124, 134, 234 or 1234 they provide 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 data Provide a valid SEED registration number or VAT an13 Number “R” identification number of the transporter or owner of the excise goods. b VAT Number O an..14 c Trader Name C For 7c, d, f and g: an..182 “O” if Trader Excise Number is provided, otherwise “R” d Street Name C an..65 e Street Number O an..11 f Postcode C an..10 g City C an..50 h NAD_LNG C “R” if corresponding text field is used Provide the language code presented in Code list 1 of a2 Annex II to define 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 data an..14 “R” b Trader Name R an..182 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 27/51 OJ L, 15.1.2026 ENA B C D E F G 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 a2 Annex II to define the language used in this data group. 9 TRADER New O The Member State of dispatch may decide to make this data Identify the new person carrying out the transport. Transporter “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 a2 Annex II to define the language used in this data group. 10 TRANSPORT D “R” when the transport details have changed following the 99x DETAILS change of destination a Transport Unit Code R Provide Transport Unit Code(s) related to the transport n..2 mode indicated in box 2g, see Code list 7 of Annex II. b Identity of Transport C “R” if the Transport Unit Code is other than 5 Enter the registration number of the transport unit(s) when an..35 Units (See box 10a) the Transport Unit Code is other than 5. c Identity of O Provide the identification of the commercial seals, if used to an..35 Commercial Seal seal the transport unit. 28/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G d Seal Information O Provide any additional information concerning those an..350 commercial seals (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 an..350 Information transport, e.g. 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 a2 Information_LNG Annex II to define the language used in this data group. (1) Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying 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, ELI: http://data.europa.eu/eli/reg_impl/2015/2447/oj). 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 Member Provide the reason for the notification using one of the n1 State of destination (in the case of Notification of Change of following values: Destination) or of the Member State of dispatch (in the case of Notification of splitting) 1 = Change of destination, 2 = Splitting. b Notification Date and R To be provided by the competent authorities of the Member The addressed time is local time. dateTime Time 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) ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 29/51 OJ L, 15.1.2026 ENA B C D E F G c ARC R To be provided by the competent authorities of the Member Provide the ARC of the e-AD or e-SAD (the latter only in an21 State of destination (in the case of Notification of Change of case of change of destination) for which the notification is Destination) or of the Member State of dispatch (in the case provided. of Notification of splitting) d Sequence Number R To be provided by the competent authorities of the Member Provide the Sequence Number of the e-AD or e-SAD (the n..2 State of destination (in the case of Notification of Change of latter only in case of change of destination). Destination) or of the Member State of dispatch (in the case Set to 1 at initial validation of the e-AD or e-SAD (the latter of Notification of splitting) only in case of change of destination) and then incremented by 1 upon each change of destination. 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 Member an21 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. 30/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G 2 MSA of Splitting R a Member State Code R Provide the Member State in the territory of which is a2 carried out the 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 9x by two or several new ones. a Local Reference R A unique serial number assigned to the e-AD by the an..22 Number consignor which identifies the consignment in the records of the consignor. b Journey Time D “R” when the journey time changes following the splitting Provide the normal period of time necessary for the an3 operation journey taking into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two-digit number (examples: H12, or D04). Indication for “H” should be less or equal to 24. Indication for “D” should be less or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code list 12 of Annex II. c Changed Transport D “R” when the person responsible for arranging the Identify the person responsible for arranging the first n1 Arrangement transport changes following the splitting operation transport using one of the following values: 1 = Consignor, 2 = Consignee, 3 = Owner of goods, 4 = Other. ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 31/51 OJ L, 15.1.2026 ENA B C D E F G 3.1 CHANGED Destination R a Destination Type Code R Provide the destination of the movement using one of the n..2 following 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 Directive (EU) 2020/262). 3.2 TRADER New Consignee C “O” if the Destination Type Code is other than 8 For Destination Type Code: (See Destination Type Codes in box 3.1a) 1, 2, 3, 4 and 6: Change of the consignee following the splitting operation renders this data group “R”. a Trader Identification C — “R” for Destination Type Code 1, 2, 3 and 4 For Destination Type Code: an..16 — “O” for Destination Type Code 6 — 1, 2, 3 and 4: provide a valid SEED registration number — This data element does not apply for Destination Type of the authorised warehousekeeper or registered Code 8 consignee, (See Destination Type Codes in box 3.1a) — 6: provide the VAT identification number of the person representing the consignor at the office of export. b Trader Name R an..182 c Street Name R an..65 32/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G 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 a2 Annex II to define the language used in this data group. h EORI Number C — “O” for Destination Type Code 6 Provide the EORI number of the person responsible for an..17 — This data element does not apply for Destination Type lodging the export declaration as set out in Article 21(1) of Code 1, 2,3, 4 and 8 Directive (EU) 2020/262. (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) a Trader Identification C — “R” for Destination Type Code 1 For Destination Type Code: an..16 — “O” for Destination Type Code 2 and 3 — 1: provide a valid SEED registration number of the tax — Does not apply otherwise. warehouse of destination, (See Destination Type Codes in box 3.1a) — 2 and 3: provide the VAT identification number or any other identifier. 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, 3.3eand 3.3f: an..65 — “R” for Destination Type Code 2, 3 and 4 — “O” for Destination Type Code 1 d Street Number O 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 a2 Annex II to define the language used in this data group. ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 33/51 OJ L, 15.1.2026 ENA B C D E F G 3.4 OFFICE Place of Delivery C — “R” in case of export (Changed Destination Type – 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 an8 Number declaration will be lodged in accordance with Commission Delegated Regulation (EU) 2015/2446(1). See Code list 4 of Annex II. 3.5 TRADER New Transport C “R” to identify the person responsible for arranging the Arranger transport if the value in box 3cis “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 a2 Annex II to define 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 34/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G 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 a2 Annex II to define the language used in this data group. 3.7 TRANSPORT DETAILS D “R” when the transport details have changed following the 99X splitting operation a Transport Unit Code R Provide the Transport Unit Code(s). See Code list 7 of n..2 Annex II. b Identity of Transport C “R” if the Transport Unit Code is other than 5 Enter the registration number of the transport unit(s) when an..35 Units (See box 3.7a) the Transport Unit Code is other than 5. c Identity of Commercial O Provide the identification of the commercial seals, if used to an..35 Seal seal the transport unit. d Seal Information O Provide any additional information concerning those an..350 commercial seals (e.g. type of seals used). e Seal Information_LNG C “R” if corresponding text field is used Provide the language code presented in Code list 1 of a2 Annex II to define the language used in this data group. f Complementary O Provide any additional information concerning the an..350 Information transport, e.g. 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 a2 Information_LNG Annex II to define the language used in this data group. ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 35/51 OJ L, 15.1.2026 ENA B C D E F G 3.8 E-AD Body R A separate data group must be used for each product 999x composing the consignment. a Body Record Unique R Provide the Body Record Unique Reference of the product n..3 Reference in the original split e-AD. The Body Record Unique Reference must be unique per “e-AD Split Details”. The value of this data element must be greater than zero. b Excise Product Code R Provide the applicable excise product code, see Code list 10 an..4 of Annex II. c CN Code R Provide the CN code applicable at the date of submission of n8 the splitting operation. The value of this data element must be greater than zero. d Quantity R Provide quantity (expressed in the unit of measurement n..15,3 associated with the product code – See Code lists 10 and 11 of Annex II). For a movement to a registered consignee referred to in Article 18(3) of Directive (EU) 2020/262, the quantity shall not exceed the quantity which he is authorised to receive. For a movement to an exempted organisation referred to in Article 11 of Directive (EU) 2020/262, the quantity shall not exceed the quantity registered in the excise duty exemption certificate. The value of this data element must be greater than zero. e Gross Mass R Provide the gross mass of the consignment (the excise n..16,6 goods with packaging). The value of this data element must be greater than zero. The Gross Mass must be equal to or higher than Net Mass. 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. 36/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G i Fiscal Mark O Provide any additional information concerning the fiscal an..350 marks 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 a2 Annex II to define the language used in this data group. k Fiscal Mark Used flag D “R” if fiscal marks are used Provide “1” if the goods contain or carry fiscal marks or “0” n1 if the goods do not contain or carry fiscal marks. o Density C “R” if applicable for the excise good in question Provide the density at 15 °C, if applicable in accordance n..5,2 with Code list 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 an..350 Description data required to identify the products transported. q Commercial C “R” if corresponding text field is used Provide the language code presented in Code list 1 of a2 Description_LNG Annex II to define 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 a2 Products_LNG Annex II to define the language used in this data group. 3.8.1 PACKAGE R 99x a Kind of Packages Code R Provide the kind of package, using one of the codes in Code an2 list 8 of Annex II. b Number of Packages C “R” if marked “Countable” Provide the number of packages if the packages are n..15 countable in accordance with Code list 8 of Annex II. In case the “Number of Packages” is set to “0”, then there should exist at least one PACKAGE with the same “Shipping Marks” and “Number of Packages” with value greater than “0”. ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 37/51 OJ L, 15.1.2026 ENA B C D E F G c Identity of Commercial O Provide the identification of the commercial seals, if used to an..35 Seal seal the packages. d Seal Information O Provide any additional information concerning those an..350 commercial seals (e.g. type of seals used). e Seal Information_LNG C “R” if corresponding text field is used Provide the language code presented in Code list 1 of a2 Annex II to define 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 2015 supplementing 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, ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj). Table 6 (referred to in Article 8 and Article 9(3)) Report of receipt / Report of export A B C D E F G 1 ATTRIBUTE R a Date and Time of C To be provided by the competent authorities of the The addressed time is local time. dateTime Validation of Report of Member State of destination/export upon validation of Receipt/Export the Report of receipt/Report of export 2 EXCISE MOVEMENT R a ARC R Provide the ARC of the e-AD/e-SAD. See Code list 2 of an21 Annex II. 38/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G b Sequence Number R Provide the sequence number of the e-AD/e-SAD. n..2 Set to 1 at initial validation of the e-AD/e-SAD and then incremented by 1 upon each change of destination 3 TRADER Consignee R a Trader Identification C — “R” for Destination Type Code 1, 2, 3, 4, 9, 10 and 11 For Destination Type Code: an..16 — “O” for Destination Type Code 6 — 1, 2, 3, 4, 9 and 10 provide a valid SEED registration — Does not apply for Destination Type Code 5 number of the authorised warehousekeeper, registered (See Destination Type Codes in box 1a of Table 1) consignee, temporary registered consignee, certified consignee or temporary certified consignee, — 6: provide the VAT identification number of the person representing the consignor at the office of export, — 11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified consignor of the movement. b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of a2 Annex II to define the language used in this data group. h EORI Number C — “O” for Destination Type Code 6 Provide the EORI number of the person responsible for an..17 — This data element does not apply for Destination Type lodging the export declaration as set out in Article 21(1) of Code 1, 2,3, 4, 5, 8, 9, 10 and 11 Directive (EU) 2020/262. (See Destination Type Codes in box 1a of Table 1) ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 39/51 OJ L, 15.1.2026 ENA B C D E F G 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 Identification C — “R” for Destination Type Code 1, 9 and 10 For Destination Type Code: an..16 — “O” for Destination Type Code 2, 3 and 5 — 1: provide a valid SEED registration number of the tax — Does not apply otherwise warehouse of destination, (See Destination Type Codes in box 1a of Table 1) — 2, 3, 5, 9 and 10: provide the VAT identification number or any other identifier. b Trader Name C — “R” for Destination Type Code 1, 2, 3, 5, 9 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 (See Destination Type Codes in box 1a of Table 1) 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 a2 Annex II to define the language used in this data group. 5 OFFICE of Destination C “R” for Destination Type Code 1, 2, 3, 4, 5, 9, 10 and 11 (See Destination Type Codes in box 1a of Table 1) a Office Reference R Provide the code of the office of the competent authorities n8 Number in the Member State of destination responsible for excise control at the place of destination. See Code list 4 of Annex II. 40/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G 6 REPORT of R Receipt/Export a Date of Arrival of the R The date at which the movement ends in accordance with Date Excise Goods Articles 19(2) and 33(4) of Directive (EU) 2020/262. b Global Conclusion of R The possible values are: n..2 Receipt 1 = Receipt accepted and satisfactory, 2 = Receipt accepted although unsatisfactory, 3 = Receipt refused, 4 = Receipt partially refused, 21 = Exit accepted and satisfactory, 22 = Exit accepted with minor discrepancies detected, 23 = Exit refused. c Complementary O Provide any additional information concerning the receipt an..350 information of the excise goods. d Complementary C “R” if corresponding text field is used Provide the language code presented in Code list 1 of a2 information_LNG Annex II to define 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 BODY other than 1 and 21 (See box 6b) a Body Record Unique R Provide the Body Record Unique Reference of the associated n..3 Reference e-AD/e-SAD (box 17a of Table 1) related to the same excise product as in the associated e-AD/e-SAD for which one of the codes other than 1 and 21 is applicable. The value of this data element must be greater than zero. ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 41/51 OJ L, 15.1.2026 ENA B C D E F G b Indicator of Shortage or D “R” when a shortage or excess is detected for the body Possible values are: a1 Excess record concerned S = Shortage, E = Excess. c Observed Shortage or C “R” if indicator in box 7b is given Provide quantity (expressed in the unit of measurement n..15,3 Excess associated with the product code – See Code lists 10 and 11). The value of this data element must be greater than zero. d Excise Product Code R Provide the applicable excise product code, see Code list 10 an4 of Annex II. e Refused Quantity C “R” if the Global Conclusion of Receipt code is 4 Provide quantity for each body record for which excise n..15,3 (See box 6b) goods are refused (expressed in the unit of measurement associated with the product code – see Code lists 10 and 11 of Annex II). The value of this data element must be greater than zero. 7.1 UNSATISFACTORY D “R” for each body record for which the Global Conclusion 9X REASON of Receipt code 2, 3, 4, 22 or 23 applies (See box 6b) a Unsatisfactory Reason R Possible values are: n1 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. 42/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G b Complementary C — “R” if Unsatisfactory Reason Code is 0 Provide any additional information concerning the receipt an..350 Information — “O” if Unsatisfactory Reason Code is 1, 2, 3, 4, 5 or 7 of the excise goods. (See box 7.1a) c Complementary C “R” if corresponding text field is used Provide the language code presented in Code list 1 of a2 Information_LNG Annex II to define the language used in this data group. 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 Consignee O a Trader Identification C “O” for Destination Type Code 6 Provide the VAT identification number of the person representing an..16 (See Destination Type Codes in box 1a of Table 1) the consignor at the office of export. b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to a2 define the language used in this data group. ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 43/51 OJ L, 15.1.2026 ENA B C D E F G h EORI Number C — “O” for Destination Type Code 6 Provide the EORI number of the person responsible for lodging an..17 — This data element does not apply for the export declaration as set out in Article 21(1) of Directive Destination Type Code 1, 2, 3, 4, 5, 8, 9, 10 (EU) 2020/262. and 11 (See Destination Type Codes in box 1a of Table 1) 3 EXCISE MOVEMENT R 999X 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 4 CUSTOMS OFFICE O 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/RELEASE a Reference Number of R Provide the code of the office of the competent authorities in the an8 Sender Customs Office Member State of export responsible for excise control at the place of export. See Code list 4 of Annex II. b Identification of Sender O an..35 Customs Officer c Date of Acceptance C — “R” for Export Declaration Acceptance Date — Does not apply for Goods Released for Export (See box 5f) d Date of Release C — “R” for Goods Released for Export Date — Does not apply for Export Declaration Acceptance (See box 5f) 44/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G e Document Reference R Provide a valid MRN or export customs declaration number an..21 Number confirmed against the Customs data. f Export Declaration R Possible values: n1 Acceptance or Goods Released for Export 0 = No or False, 1 = Yes or True. 0 corresponds to the acceptance of the export declaration and 1 corresponds to the release of goods for export. 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 Consignee O a Trader Identification C “O” for Destination Type Code 6 Provide the VAT identification number of the person representing the consignor an..16 (See Destination Type Codes in box at the office of export. 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 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 45/51 OJ L, 15.1.2026 ENA B C D E F G f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the a2 language used in this data group. h EORI Number C — “O” for Destination Type Provide the EORI number of the person responsible for lodging the export an..17 Code 6 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) 3 CUSTOMS OFFICE O Export Place a Reference Number R Provide the code of the office of the competent authorities in the Member State an8 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 Time R dateTime b Rejection Reason Code R Possible values: n1 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, 6 = ARC removed from Export Declaration Amendment (IE513) message, 7 = e-AD Request Rejection, 8 = Pre-Lodged Export Declaration Cancellation/Timer Awaiting for Export Presentation Notification Expiration. 46/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G 5 EXPORT C — “R” for Rejection Reason Code DECLARATION 4 or 5 INFORMATION — Does not apply for Rejection Reason Code 1 and 2 (See box 4b) a Local Reference Number C — “R” for Rejection Reason an..22 Code 4 — Does not apply for Rejection Reason Code 5 (See box 4b) b Document Reference C — “R” for Rejection Reason an..21 Number Code 5 — Does not apply for Rejection Reason Code 4 (See box 4b) 5.1 NEGATIVE CROSS- C — “R” for Rejection Reason 999X CHECK VALIDATION Code 4 RESULTS — Does not apply otherwise (See box 4b) 5.1.1 UBR CROSS-CHECK R 999X RESULT a Administrative Reference R Provide the ARC of the e-AD. See Code list 2 of Annex II. an21 Code b Body Record Unique R n..3 Reference ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 47/51 OJ L, 15.1.2026 ENA B C D E F G 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” NOMENCLATURE if: the value in box 5.1.1.d is “1” CODE CROSS-CHECK (Validation Result is equal RESULT to “1”) — 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”) 48/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G 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 CROSS- C — 5.1.1.1 and/or 5.1.1.2 are CHECK RESULT “R” if: — the value in box 5.1.1.d is “1” (Validation Result is equal to “1”) or — 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 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 49/51 OJ L, 15.1.2026 ENA B C D E F G 5.2 NON-RELEASE FOR C — “R” for Rejection Reason Non-Release for Export, Notification to Member State of Export. EXPORT Code 5 — Does not apply otherwise (See box 4b) a Document Reference R an..21 Number 6 EXCISE MOVEMENT C — “R” for Rejection Reason Code 999X E-AD 4, 5, 6, 7 or 8 — Does not apply otherwise (See box 4b) a Administrative Reference R Provide the ARC of the e-AD. See Code list 2 of Annex II. an21 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 otherwise (See box 4b) a Local Reference Number R Provide the Local Reference Number of the import customs declaration. an..22 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 MOVEMENT R 999X a Administrative Reference R Provide the ARC of the e-AD. See Code list 2 of Annex II. an21 Code b Sequence Number R The value of this data element must be greater than zero. n..2 50/51 ELI: http://data.europa.eu/eli/reg_del/2026/50/oj EN OJ L, 15.1.2026A B C D E F G 1.1 EXPORT OPERATION R a MRN R an18 b Invalidation date R date 1.2 CUSTOMS OFFICE OF R EXPORT a Reference Number R Provide the code of the office of the competent authorities in the Member State an8 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 the excise a2’ goods is carried out, using the Country Code in Code list 3 of Annex II. ELI: http://data.europa.eu/eli/reg_del/2026/50/oj 51/51 OJ L, 15.1.2026 EN