Commission Implementing Regulation (EU) 2016/379 of 11 March 2016 amending Regulation (EC) No 684/2009 as regards the data to be submitted under the computerised procedure for the movement of excise goods under suspension of excise duty

17.3.2016 EN Official Journal of the European Union L 72/13 COMMISSION IMPLEMENTING REGULATION (EU) 2016/379 of 11 March 2016 amending Regulation (EC) No 684/2009 as regards the data to be submitted under the computerised procedure for the movement of excise goods 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 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (1), and in particular Article 29(1) thereof, Whereas: (1) The Annexes to Commission Regulation (EC) No 684/2009 (2) lay down the structure and content of electronic messages used for the purposes of movements of excise goods under suspension of excise duty, as well as the codes required for the completion of certain data fields in those messages. (2) In order to improve the tracking of traders by the competent authorities of the Member State of dispatch and of the Member State of export and to ensure the correlation of information between the Member State of dispatch and the Member State of export where excise goods under suspension of excise duty are to be exported as referred to in Article 21(5) of Directive 2008/118/EC, the consignor should have the possibility to indicate the Economic Operators Registration and Identification number (EORI number), as defined in Article 1(18) of Commission Delegated Regulation (EU) 2015/2446 (3), of the declarant who lodges the export declaration. (3) In order to improve the integrity of the information contained in numeric data items, the completion of data elements with erroneous zero values should not be permitted. (4) Under Commission Regulation (EC) No 436/2009 (4), certain indications regarding wine products, namely the protected designation of origin and protected geographical indication, the vintage year and the wine grape variety, are to be certified in an accompanying document. Where the computerised system is to be used, the content of the electronic administrative document should therefore be adapted to allow for the recording of those indications. (5) Under the conditions laid down in Article 12(3) of Regulation (EC) No 110/2008 of the European Parliament and of the Council (5), where a spirit drink has been aged under revenue supervision, the age of the spirit drink may be specified in its description, presentation or labelling. Therefore it is necessary to modify the description of data elements concerning spirit drinks in the electronic administrative document. (6) In order to cancel the movement, the cancellation reason code has to be provided in the cancellation message. The possible values of that code consist of a single digit. The length of the data element concerned should therefore be limited to one digit. (7) In the case of movements of energy products under a duty suspension arrangement by sea or inland waterways to a consignee who is not definitely known at the time when the consignor submits the draft electronic adminis­ trative document, the competent authorities of the Member State of dispatch may, in accordance with Article 22 (1) OJ L 9, 14.1.2009, p. 12. (2) Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 197, 29.7.2009, p. 24). (3) 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). (4) Commission Regulation (EC) No 436/2009 of 26 May 2009 laying down detailed rules for the application of Council Regulation (EC) No 479/2008 as regards the vineyard register, compulsory declarations and the gathering of information to monitor the wine market, the documents accompanying consignments of wine products and the wine sector registers to be kept (OJ L 128, 27.5.2009, p. 15). (5) Regulation (EC) No 110/2008 of the European Parliament and of the Council of 15 January 2008 on the definition, description, presentation, labelling and the protection of geographical indications of spirit drinks and repealing Council Regulation (EEC) No 1576/89 (OJ L 39, 13.2.2008, p. 16).L 72/14 EN Official Journal of the European Union 17.3.2016 of Directive 2008/118/EC, authorise the consignor to omit the data concerning the consignee. Therefore, the requirements concerning the trader identification should not apply where a movement of energy products under suspension of excise duty is split in accordance with Article 23 of Directive 2008/118/EC and the consignee is not definitely known. (8) Council Directive 95/59/EC (1) was repealed and replaced by Council Directive 2011/64/EU (2). In the interest of clarity, the references to the repealed Directive in Regulation (EC) No 684/2009 should be updated. (9) Regulation (EC) No 684/2009 should therefore be amended accordingly. (10) The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty, HAS ADOPTED THIS REGULATION: Article 1 Regulation (EC) No 684/2009 is amended as follows: (1) Annex I is amended as set out in Annex I to this Regulation; (2) Annex II is amended as set out in 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. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 11 March 2016. For the Commission The President Jean-Claude JUNCKER (1) Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (OJ L 291, 6.12.1995, p. 40). (2) 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).ANNEX I In Annex I to Regulation (EC) No 684/2009, tables 1 to 6 are replaced by the following: ‘Table 1 (referred to in Article 3(1) and Article 8(1)) Draft electronic administrative document and electronic administrative document A B C D E F G ATTRIBUTE R a Message Type R The possible values are: n1 1 = Standard submission (to be used in all cases except where submission con­ cerns export with local clearance), 2 = Submission for export with local clearance. The message type must not occur in the e-AD to which an ARC has been assigned, nor in the paper document referred to in Article 8(1) of this Regulation. b Deferred Submission Flag D ‘R’ for submission of an e-AD for a Possible values: n1 movement that has begun under 0 = false, cover of the paper document referred to in Article 8(1) 1 = true. The value is ‘false’ by default. This data element must not occur in the e-AD to which an ARC has been assigned, nor in the paper document referred to in Article 8(1). 1 EXCISE MOVEMENT e-AD R a Destination Type Code R Provide the destination of the movement using one of the following values: n1 1 = Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC), 2 = Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/EC), 3 = Temporary registered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of Directive 2008/118/EC), 4 = Direct delivery (Article 17(2) of Directive 2008/118/EC), 17.3.2016 EN Official Journal of the European Union L 72/15A B C D E F G 5 = Exempted consignee (point (iv) of Article 17(1)(a) of Directive 2008/118/EC), 6 = Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC), 8 = Unknown destination (consignee unknown; Article 22 of Directive 2008/118/EC). b Journey Time R Provide the normal period of time necessary for the journey taking into account an3 the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two-digit number (examples: H12, or D04). Indication for ‘H’ should be less or equal to 24. Indication for ‘D’ should be less or equal to 92. c Transport Arrangement R Identify the person responsible for arranging the first transport using one of the n1 following values: 1 = Consignor, 2 = Consignee, 3 = Owner of goods, 4 = Other. d ARC R To be provided by the competent See Code list 2 of Annex II. an21 authorities of the Member State of dispatch upon validation of the draft e-AD e Date and Time of R To be provided by the competent The addressed time is local time. dateTime Validation of e-AD authorities of the Member State of dispatch upon validation of the draft e-AD f Sequence Number R To be provided by the competent Set to 1 at initial validation and then incremented by 1 in each e-AD generated by n..2 authorities of the Member State of the competent authorities of the Member State of dispatch upon each change of dispatch upon validation of the draft destination. e-AD and for each change of destina­ tion g Date and Time of C The date and time of validation of The addressed time is local time. dateTime Validation of Update the change of destination message in Table 3, to be provided by the com­ petent authorities of the Member State of dispatch in case of change of destination L 72/16 EN Official Journal of the European Union 17.3.2016A B C D E F G 2 TRADER Consignor R a Trader Excise Number R Provide a valid SEED registration number of the authorised warehousekeeper or an13 registered consignor. b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the a2 language used in this data group. 3 TRADER Place of C ‘R’ if Origin Type Code in box 9d Dispatch is ‘1’ a Tax Warehouse Reference R Provide a valid SEED registration number of the tax warehouse of dispatch. an13 b Trader Name O an..182 c Street Name O an..65 d Street Number O an..11 e Postcode O an..10 f City O 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 the lan­ a2 guage used in this data group. 17.3.2016 EN Official Journal of the European Union L 72/17A B C D E F G 4 OFFICE of Dispatch — C ‘R’ if Origin Type Code in box 9d Import is ‘2’ a Office Reference Number R Provide the code of the customs office responsible for release for free circulation. an8 See Code list 5 of Annex II. Enter a code of a customs office that exists in the customs office list. 5 TRADER Consignee C ‘R’, except for message type ‘2 — Submission for export with local clearance’ or for Destination Type Code 8 (See Destination Type Codes in box 1a) a Trader Identification C — ‘R’ for Destination Type Code 1, For Destination Type Code: an..16 2, 3 and 4 — 1, 2, 3 and 4: provide a valid SEED registration number of the authorised ware­ — ‘O’ for Destination Type Code 6 housekeeper or registered consignee, — This data element does not apply — 6: provide the VAT identification number of the person representing the con­ for Destination Type Code 5 signor at the office of export. (See Destination Type Codes in box 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 the lan­ a2 guage used in this data group. L 72/18 EN Official Journal of the European Union 17.3.2016A 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 the export declara­ an..17 tion as set out in Article 21(5) of Directive 2008/118/EC. — This data element does not apply for Destination Type Code 1, 2, 3, 4, 5 and 8 (See Destination Type Codes in box 1a) 6 TRADER COMPLEMENT C ‘R’ for Destination Type Code 5 Consignee (See Destination Type Codes in box 1a) a Member State Code R Provide the Member State of destination using the Member State Code in Code a2 list 3 of Annex II. b Serial Number of D ‘R’ if a serial number is mentioned on an..255 Certificate of Exemption the excise duty exemption certificate established in Commission Regu­ lation (EC) No 31/96(1) 7 TRADER Place of C — ‘R’ for Destination Type Code 1 Provide the actual place of delivery of the excise goods. Delivery and 4 For Destination Type Code 2, the data group: — ‘O’ for Destination Type Code 2, — is ‘O’ for the e-AD, since the Member State of dispatch can fill in this box with 3 and 5 the address of the registered consignee defined in SEED, (See Destination Type Codes in box 1a) — does not apply for the draft e-AD. a Trader Identification C — ‘R’ for Destination Type Code 1 For Destination Type Code: an..16 — ‘O’ for Destination Type Code 2, — 1: provide a valid SEED registration number of the tax warehouse of 3, and 5 destination, (See Destination Type Code in box 1a) — 2, 3 and 5: provide the VAT identification number or any other identifier. b Trader Name C — ‘R’ for Destination Type Code 1, an..182 2, 3 and 5 — ‘O’ for Destination Type Code 4 (See Destination Type Codes in box 1a) 17.3.2016 EN Official Journal of the European Union L 72/19A B C D E F G c Street Name C For box 7c, 7e and 7f: an..65 — ‘R’ for Destination Type Code 2, d Street Number O 3, 4 and 5 an..11 — ‘O’ for Destination Type Code 1 e Postcode C (See Destination Type Codes in box 1a) 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 the lan­ a2 guage used in this data group. 8 OFFICE Place of Delivery C ‘R’ in case of export (Destination — Customs Type Code 6) (See Destination Type Codes in box 1a) a Office Reference Number R Provide the code of the office of export at which the export declaration will be an8 lodged. See Code list 5 of Annex II. Enter a code of a customs office that exists in the customs office list with export role. 9 e-AD R a Local Reference Number R A unique serial number assigned to the e-AD by the consignor which identifies the an..22 consignment in the records of the consignor. b Invoice Number R Provide the number of the invoice relating to the goods. If the invoice has not yet an..35 been prepared, the number of the delivery note or any other transport document should be given. c Invoice Date O The Member State of dispatch may The date of the document shown in box 9b Date decide to make this data ‘R’ d Origin Type Code R The possible values for the origin of the movement are: n1 1 = Origin — Tax warehouse (in the situations referred to in Article 17(1)(a) of Directive 2008/118/EC), 2 = Origin — Import (in the situation referred to in Article 17(1)(b) of Directive 2008/118/EC). L 72/20 EN Official Journal of the European Union 17.3.2016A B C D E F G e Date of Dispatch R The date at which the movement begins in accordance with Article 20(1) of Direc­ Date tive 2008/118/EC. This date cannot be later than 7 days after the date of submis­ sion of the draft e-AD. The date of dispatch can be a date in the past in the case re­ ferred to of Article 26 of Directive 2008/118/EC. f Time of Dispatch O The Member State of dispatch may The time at which the movement begins in accordance with Article 20(1) of Direc­ Time decide to make this data ‘R’ tive 2008/118/EC. The addressed time is local time. g Upstream ARC D To be provided by the competent The ARC to be provided is the ARC of the replaced e-AD. an21 authorities of the Member State of dispatch upon validation of new e- ADs following the validation of the message ‘Splitting operation’ (Table 5) 9.1 IMPORT SAD C ‘R’ if Origin Type Code in box 9d 9X is ‘2’ (import) a Import SAD Number R The SAD Number shall be provided Provide the number(s) of the single administrative document(s) used for the release an..21 either by the consignor at the time of for free circulation of the goods concerned. submission of the draft e-AD or by the competent authorities of the Member State of dispatch upon vali­ dation of the draft e-AD 10 OFFICE Competent R Authority at Dispatch a Office Reference Number R Provide the code of the office of the competent authorities in the Member State of an8 dispatch responsible for excise control at the place of dispatch. See Code list 5 of Annex II. 11 MOVEMENT GUARANTEE R a Guarantor Type Code R Identify the person(s) responsible for providing the guarantee using guarantor type n..4 code in Code list 6 of Annex II. 17.3.2016 EN Official Journal of the European Union L 72/21A B C D E F G 12 TRADER Guarantor C ‘R’ if one of the following Guarantor Identify the transporter and/or the owner of the goods if they provide the 2X Type Codes applies: 2, 3, 12, 13, 23, guarantee. 24, 34, 123, 124, 134, 234 or 1234 (See Guarantor Type Code in Code list 6 of Annex II) a Trader Excise Number O The Member State of dispatch may Provide a valid SEED registration number or VAT identification number of the an13 decide to make this data ‘R’ transporter or owner of the excise goods. b VAT Number O an..14 c Trader Name C For 12c, d, f and g: an..182 ‘O’ if Trader Excise Number is pro­ d Street Name C vided, otherwise ‘R’ 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 the lan­ a2 guage used in this data group. 13 TRANSPORT R a Transport Mode Code R Provide the mode of transport at the time of the start of the movement, using the n..2 codes in Code list 7 of Annex II. 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 used in a2 Information_LNG this data group. 14 TRADER Transport C ‘R’ to identify the person responsible Arranger for arranging the first transport if val­ ue in box 1c is ‘3’ or ‘4’ L 72/22 EN Official Journal of the European Union 17.3.2016A B C D E F G a VAT Number O The Member State of dispatch may an..14 decide to make this data ‘R’ b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the lan­ a2 guage used in this data group. 15 TRADER First O The Member State of dispatch may Identify the person carrying out the first transport. Transporter decide to make this data ‘R’ a VAT Number O an..14 b Trader Name R an..182 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 used in a2 this data group. 16 TRANSPORT DETAILS R 99X a Transport Unit Code R Provide Transport Unit Code(s) related to the transport mode indicated in box 13a. n..2 See Code list 8 of Annex II. 17.3.2016 EN Official Journal of the European Union L 72/23A B C D E F G b Identity of Transport Units C ‘R’ if the Transport Unit Code is other Enter the registration number of the transport unit(s) when the Transport Unit an..35 than 5 Code is other than 5. (See box 16a) c Identity of Commercial Seal D ‘R’ if commercial seals are used Provide the identification of the commercial seals, if used to seal the transport an..35 unit. d Seal Information O Provide any additional information concerning those commercial seals (e.g. type of an..350 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 define the language a2 used in this data group. f Complementary O Provide any additional information concerning the transport, e.g. identity of any an..350 Information subsequent transporter, information concerning subsequent transport units. g Complementary C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the lan­ a2 Information_LNG guage used in this data group. 17 E-AD Body R A separate data group must be used for each product composing the consignment. 999x a Body Record Unique R Provide a unique sequential number, starting with 1. n..3 Reference b Excise Product Code R Provide the applicable Excise Product Code, see Code list 11 of Annex II. an4 c CN Code R Provide the CN Code applicable at the date of dispatch. n8 The value of this data element must be greater than zero d Quantity R Provide quantity (expressed in the unit of measurement associated with the product n..15,3 code — See Code lists 11 and 12 of Annex II). For a movement to a registered consignee referred to in Article 19(3) of Directive 2008/118/EC, the quantity shall not exceed the quantity which he is authorised to receive. L 72/24 EN Official Journal of the European Union 17.3.2016A B C D E F G For a movement to an exempted organisation referred to in Article 12 of Directive 2008/118/EC, 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 Weight R Provide the gross weight of the consignment (the excise goods with packaging). n..15,2 f Net Weight R Provide the weight of the excise goods without packaging (for alcohol and alco­ n..15,2 holic beverages, energy products and for all tobacco products except cigarettes).) The value of this data element must be greater than zero g Alcoholic strength C ‘R’ if applicable for the excise good in Provide the alcoholic strength (percentage by volume at 20 °C) if applicable in ac­ n..5,2 question cordance with Code list 11 of Annex II. The value of this data element must be greater than zero h Degree Plato D ‘R’ if the Member State of dispatch For beer, provide the Degree Plato if the Member State of dispatch and/or the n..5,2 and/or the Member State of destina­ Member State of destination tax beer on that basis. See Code list 11 of Annex II. tion tax beer on the basis of degree The value of this data element must be greater than zero Plato i Fiscal Mark O Provide any additional information concerning the fiscal marks required by the an..350 Member State of destination. j Fiscal Mark_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the lan­ a2 guage 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 the goods do not n1 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(ies), in accordance with Articles 24 and 31 of Commission Regulation (EC) No 436/2009(2), Certification shall be given in the following terms: ‘It is hereby certified that the product described has been produced in accordance with rules provided for in Regulation (EU) No 1308/2013 of the European Par­ liament and of the Council(3) and its delegated and implementing acts’. 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 18 of Commission Regulation (EC) No 607/2009(4). 17.3.2016 EN Official Journal of the European Union L 72/25A 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) or age of the product, in accordance with the relevant Union legislation on spirit drinks (in particular Articles 4, 12(3) and 15 and Annex II of Regulation (EC) No 110/2008 of the European Parliament and of the Council(5) certification shall be given in the following terms: ‘It is hereby certified that the product(s) described has been marketed and labelled in compliance with the requirements of Articles 4, 12(3) and 15 and Annex II of Regulation (EC) No 110/2008 and its delegated and im­ plementing acts’. 3. for beer brewed by an independent small brewery, as defined in Council Direc­ tive 92/83/EEC(6), for which it is intended to claim a reduced rate of excise duty in the Member State of destination. Certification should be given in the following terms: ‘It is hereby certified that the product described has been brewed by an independent small brewery’. 4. for ethyl alcohol distilled by a small distillery, as defined in Directive 92/83/EEC, for which it is intended to claim a reduced rate of excise duty in the Member State of destination. Certification should be given in the following terms: ‘It is hereby certified that the product described has been produced by a small distillery’. m Designation of Origin_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the lan­ a2 guage used in this data group. n Size of Producer O For beer or spirits, for which certification is given in the field 17l (Designation of n..15 Origin), provide the annual production of the previous year in hectolitres of beer or in hectolitres of pure alcohol respectively. The value of this data element must be greater than zero o Density C ‘R’ if applicable for the excise good in Provide the density at 15 °C, if applicable in accordance with Code list 11 of n..5,2 question Annex II. The value of this data element must be greater than zero p Commercial Description O The Member State of dispatch may Provide the commercial description of the goods in order to identify the products an..350 decide to make this data required transported For the bulk transport of the wines referred to in paragraphs 1 to 9, 15 and 16 of Part II of Annex VII to Regulation (EU) No 1308/2013 the product description shall contain the optional particulars set out in Article 120 of that Regulation, pro­ vided that they are shown on the labelling or that it is planned to show them on the labelling. L 72/26 EN Official Journal of the European Union 17.3.2016A 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 define the language a2 Description_LNG used in this data group. r Brand Name of Products D ‘R’ if the excise goods have a brand Provide the brand name of the goods, if applicable. an..350 name. The Member State of dispatch may decide that the brand name of the products transported must not be provided if it is given in the invoice or other commercial document re­ ferred 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 language a2 Products_LNG used in this data group. 17.1 PACKAGE R 99x a Kind of Packages Code R Provide the kind of package using one of the codes in Code list 9 of Annex II. an2 b Number of Packages C ‘R’ if marked ‘Countable’ Provide the number of packages if the packages are countable in accordance with n..15 Code list 9 of Annex II. c Identity of Commercial Seal D ‘R’ if commercial seals are used Provide the identification of the commercial seals, if used to seal the packages. an..35 d Seal Information O Provide any additional information concerning those commercial seals (e.g. type of an..350 seals used). e Seal Information_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the lan­ a2 guage used in this data group. 17.2 WINE PRODUCT D ‘R’ for wine products included in Part XII of Annex I to Regulation (EU) No 1308/2013 17.3.2016 EN Official Journal of the European Union L 72/27A B C D E F G a Category of Wine Product R For wine products included in Part XII of Annex I to Regulation (EU) n1 No 1308/2013, provide one of the following values: 1 = Wine without PDO/PGI, 2 = Varietal wine without PDO/PGI, 3 = Wine with PDO or PGI, 4 = Imported wine, 5 = Other. b Wine-Growing Zone Code D ‘R’ for wine products in bulk (nom­ Provide the wine-growing zone in which the product transported originates in ac­ n..2 inal volume of more than 60 litres) cordance with Appendix 1 of Annex VII to Regulation (EU) No 1308/2013. c Third Country of Origin C ‘R’ if Category of Wine Product in Provide a ‘Country Code’ listed in Code list 4 of Annex II, but not listed in Code a2 box 17.2a is ‘4’ (imported wine) list 3 of Annex II and except ‘Country Code’ ‘GR’. d Other Information O an..350 e Other Information_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the lan­ a2 guage used in this data group. 17.2.1 WINE OPERATION Code D ‘R’ for wine products in bulk (nom­ 99x inal volume of more than 60 litres) a Wine Operation Code R Provide one or several ‘Wine operation Code(s)’ in accordance with the list in n..2 point 1.4(b) of part B of Annex VI to Regulation (EC) No 436/2009.) 18 DOCUMENT Certificate O 9x a Short Description of C ‘R’, unless data field 18c is used Provide a description of any certificate that relates to the transported goods, for in­ an..350 Document stance 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 Annex II to define the lan­ a2 Document_LNG guage used in this data group. L 72/28 EN Official Journal of the European Union 17.3.2016A B C D E F G c Reference of Document C ‘R’, unless data field 18a is used Provide a reference to any certificate that relates to the transported goods. an..350 d Reference of C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the lan­ a2 Document_LNG guage used in this data group. (1) Commission Regulation (EC) No 31/96 of 10 January 1996 on the excise duty exemption certificate (OJ L 8, 11.1.1996, p. 11). (2) Commission Regulation (EC) No 436/2009 of 26 May 2009 laying down detailed rules for the application of Council Regulation (EC) No 479/2008 as regards the vineyard register, compulsory declarations and the gathering of information to monitor the wine market, the documents accompanying consignments of wine products and the wine sector registers to be kept (OJ L 128, 27.5.2009, p. 15). (3) 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 Regu­ lations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 67). (4) Commission Regulation (EC) No 607/2009 of 14 July 2009 laying down certain detailed rules for the implementation of Council Regulation (EC) No 479/2008 as regards protected designations of origin and geographical indications, traditional terms, labelling and presentation of certain wine sector products (OJ L 193, 24.7.2009, p. 60). (5) Regulation (EC) No 110/2008 of the European Parliament and of the Council of 15 January 2008 on the definition, description, presentation, labelling and the protection of spirit drinks (OJ L 39, 13.2.2008, p. 16). (6) 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). Table 2 (referred to in Article 4(1)) Cancellation A B C D E F G 1 ATTRIBUTE R a Date and Time of C To be provided by the competent The addressed time is local time dateTime Validation of Cancellation authorities of the Member State of dispatch upon validation of the draft cancellation message 2 EXCISE MOVEMENT e-AD R a ARC R Provide the ARC of the e-AD for which cancellation is requested an21 17.3.2016 EN Official Journal of the European Union L 72/29A B C D E F G 3 CANCELLATION R a Cancellation Reason R Provide the reason for cancelling the e-AD, using the codes in Annex II, Code n1 list 10 b Complementary C — ‘R’ if Cancellation Reason is 0 Provide any additional information concerning the cancellation of the e-AD an..350 Information — ‘O’ if Cancellation Reason is 1, 2, 3 or 4 (See box 3.a) c Complementary C ‘R’ if corresponding text field is used Provide the language code presented in Annex II, Code list 1 to define the language a2 Information_LNG used in this data group Table 3 (referred to in Article 5(1) and Article 8(2)) 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 The addressed time is local time. dateTime Validation of Change of authorities of the Member State of Destination dispatch upon validation of the draft change of destination message 2 e-AD Update R a Sequence Number C To be provided by the competent Set to 1 at initial validation of the e-AD and then incremented by 1 upon each n..2 authorities of the Member State of change of destination. dispatch upon validation of the draft change of destination message b ARC R Provide the ARC of the e-AD of which the destination is changed. an21 L 72/30 EN Official Journal of the European Union 17.3.2016A B C D E F G c Journey time D ‘R’ when the journey time changes Provide the normal period of time necessary for the journey taking into account an3 following the change of destination 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 92. d Changed Transport D ‘R’ when the person responsible for Identify the person responsible for arranging the transport using one of the follow­ n1 Arrangement arranging the transport changes fol­ ing values: lowing the change of destination 1 = Consignor, 2 = Consignee, 3 = Owner of goods, 4 = Other. e Invoice Number D ‘R’ when the invoice changes follow­ Provide the number of the invoice relating to the goods. If the invoice has not yet an..35 ing the change of destination been prepared, the number of the delivery note or any other transport document should be given. f Invoice Date O The Member State of dispatch may The date of the document shown in box 2e. date decide to make this data ‘R’ when the Invoice Number changes following the change of destination g Transport Mode Code D ‘R’ when the Transport Mode changes Provide the mode of transport using the codes in Code list 7 of Annex II. n..2 following the change of destination h Complementary C ‘R’ if Transport Mode Code is given Provide a textual description of the mode of transport. an..350 Information and is ‘Other’ i Complementary C ‘R’ if corresponding text field is used Provide language code presented in Code list 1 of Annex II to define the language a2 Information_LNG used in this data group. 17.3.2016 EN Official Journal of the European Union L 72/31A B C D E F G 3 CHANGED Destination R a Destination Type Code R Provide the new destination of the movement using one of the following values: n1 1 = Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC), 2 = Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/EC), 3 = Temporary registered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of Directive 2008/118/EC), 4 = Direct delivery (Article 17(2) of Directive 2008/118/EC), 6 = Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC). 4 TRADER New Consignee D ‘R’ when the consignee changes fol­ lowing the change of destination a Trader Identification C — ‘R’ for Destination Type Code 1, For Destination Type Code: an..16 2, 3 and 4 — 1, 2, 3 and 4: provide a valid SEED registration number of the authorised ware­ — ‘O’ for Destination Type Code 6 housekeeper or registered consignee, (See Destination Type Codes in box 3a) — 6: provide the VAT identification number of the person representing the con­ signor 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 define the lan­ a2 guage used in this data group. L 72/32 EN Official Journal of the European Union 17.3.2016A 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 the export declara­ an..17 tion as set out in Article 21(5) of Directive 2008/118/EC — This data element does not apply for Destination Type Code 1, 2, 3 and 4 (See Destination Type Codes in box 3a) 5 TRADER Place of C — ‘R’ for Destination Type Code 1 Provide the actual place of delivery of the excise goods. Delivery and 4 For Destination Type Code 2, the data group: — ‘O’ for Destination Type Code 2 — is ‘O’ after successful validation of the draft change of destination, since the and 3 Member State of Dispatch can fill in this box with the address of the Registered (See Destination Type Codes in box 3a) Consignee defined in SEED, — does not apply for the draft change of destination. a Trader Identification C — ‘R’ for Destination Type Code 1 For Destination Type Code: an..16 — ‘O’ for Destination Type Code 2 — 1: provide a valid SEED registration number of the tax warehouse of destina­ and 3 tion, (See Destination Type Codes in box 3a) — 2 and 3: provide the VAT identification number or any other identifier. b Trader Name C — ‘R’ for Destination Type Code 1, 2 an..182 and 3 — ‘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 and 4 d Street Number O — ‘O’ for Destination Type Code 1 an..11 (See Destination Type Codes in box 3a) e Postcode C an..10 f City C an..50 17.3.2016 EN Official Journal of the European Union L 72/33A B C D E F G g NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the lan­ a2 guage used in this data group. 6 OFFICE Place of Delivery C ‘R’ in case of export (Destination — Customs Type Code 6) (See Destination Type Codes in box 3a) a Office Reference Number R Provide the code of the office of export at which the export declaration will be an8 lodged in accordance with Article 161(5) of Regulation (EEC) No 2913/92. See Code list 5 of Annex II. Enter a code of a customs office that exists in the customs office list with export role. 7 TRADER New Transport C ‘R’ to identify the person responsible Arranger for arranging the transport if the val­ ue in box 2d is ‘3’ or ‘4’ a VAT Number O The Member State of dispatch may an..14 decide to make this data ‘R’ b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the lan­ a2 guage used in this data group. 8 TRADER New O The Member State of dispatch may Identify the new person carrying out the transport. Transporter decide to make this data ‘R’ when the transporter changes following the change of destination a VAT Number O an..14 L 72/34 EN Official Journal of the European Union 17.3.2016A B C D E F G b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the lan­ a2 guage used in this data group. 9 TRANSPORT DETAILS D ‘R’ when the transport details have 99x changed following the change of des­ tination a Transport Unit Code R Provide Transport Unit Code(s) related to the transport mode indicated in box 2g, n..2 see Code list 8 of Annex II. b Identity of Transport Units C ‘R’ if the Transport Unit Code is other Enter the registration number of the transport unit(s) when the Transport Unit an..35 than 5 Code is other than 5. (See box 9a) c Identity of Commercial Seal D ‘R’ if commercial seals are used Provide the identification of the commercial seals, if used to seal the transport an..35 unit. d Seal Information O Provide any additional information concerning those commercial seals (e.g. type of an..350 seals used). e Seal Information_LNG C ‘R’ if corresponding text field is used Provide language code, see Code list 1 of Annex II. a2 f Complementary O Provide any additional information concerning the transport, e.g. identity of any an..350 Information subsequent transporter, information concerning subsequent transport units. 17.3.2016 EN Official Journal of the European Union L 72/35A B C D E F G g Complementary C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the lan­ a2 Information_LNG guage used in this data group. Table 4 (referred to in the second subparagraph of Article 5(3), Article 5(6) and in point (b) of Article 6(2)) Notification of change of destination/Notification of splitting A B C D E F G 1 EXCISE NOTIFICATION R a Notification Type R To be provided by the competent Provide the reason for the notification using one of the following values: n1 authorities of the Member State of 1 = Change of destination destination (in the case of Notifica­ tion of Change of Destination) or of 2 = Splitting the Member State of dispatch (in the case of Notification of splitting) b Notification Date and Time R To be provided by the competent The addressed time is local time dateTime authorities of the Member State of destination (in the case of Notifica­ tion 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 Provide the ARC of the e-AD for which the notification is provided an21 authorities of the Member State of destination (in the case of Notifica­ tion 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 Provide the Sequence Number of the e-AD n..2 authorities of the Member State of Set to 1 at initial validation of the e-AD and then incremented by 1 upon each destination (in the case of Notifica­ change of destination tion of Change of Destination) or of the Member State of dispatch (in the case of Notification of splitting) L 72/36 EN Official Journal of the European Union 17.3.2016A B C D E F G 2 DOWNSTREAM ARC C ‘R’ if the Notification Type is 2 in 9x box 1a To be provided by the competent authorities of the Member State of dispatch a ARC R To be provided by the competent an21 authorities of the Member State of dispatch Table 5 (referred to in Article 6(1) and Article 8(2)) Splitting operation A B C D E F G 1 e-AD Splitting R a Upstream ARC R Provide the ARC of the e-AD to be split. an21 See Code list 2 of Annex II. 2 MSA of Splitting R a Member State Code R Provide the Member State in the territory of which is carried out the splitting of a2 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 several new 9x ones. a Local Reference Number R A unique serial number assigned to the e-AD by the consignor which identifies the an..22 consignment in the records of the consignor. b Journey Time D ‘R’ when the journey time changes Provide the normal period of time necessary for the journey taking into account an3 following the splitting operation 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 92. 17.3.2016 EN Official Journal of the European Union L 72/37A B C D E F G c Changed Transport D ‘R’ when the person responsible for Identify the person responsible for arranging the first transport using one of the n1 Arrangement arranging the transport changes fol­ following values: lowing the splitting operation 1 = Consignor, 2 = Consignee, 3 = Owner of goods, 4 = Other. 3.1 CHANGED Destination R a Destination Type Code R Provide the destination of the movement using one of the following values: n1 1 = Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC), 2 = Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/EC), 3 = Temporary registered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of Directive 2008/118/EC), 4 = Direct delivery (Article 17(2) of Directive 2008/118/EC), 6 = Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC), 8 = Unknown destination (consignee unknown; Article 22 of Directive 2008/118/EC). 3.2 TRADER New Consignee C ‘O’ if the Destination Type Code is For Destination Type Code: other than 8 — 1, 2, 3, 4 and 6: Change of the consignee following the splitting operation ren­ (See Destination Type Codes in box 3.1a) ders this data group ‘R’. a Trader Identification C — ‘R’ for Destination Type Code 1, For Destination Type Code: an..16 2, 3 and 4 — 1, 2, 3 and 4: provide a valid SEED registration number of the authorised ware­ — ‘O’ for Destination Type Code 6 housekeeper or registered consignee, — This data element does not apply — 6: provide the VAT identification number of the person representing the con­ for Destination Type Code 8 signor at the office of export. (See Destination Type Codes in box 3.1a) b Trader Name R an..182 L 72/38 EN Official Journal of the European Union 17.3.2016A 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 Annex II to define the lan­ a2 guage used in this data group. h EORI Number C — ‘O’ for Destination Type Code 6 Provide the EORI number of the person responsible for lodging the export declara­ an..17 tion as set out in Article 21(5) of Directive 2008/118/EC — This data element does not apply for Destination 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 Delivery and 4 — ‘O’ for Destination Type Code 2 and 3 (See Destination Type Codes in box 3.1a) a Trader Identification C — ‘R’ for Destination Type Code 1 For Destination Type Code: an..16 — ‘O’ for Destination Type Code 2 — 1: provide a valid SEED registration number of the tax warehouse of destina­ and 3 tion, (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 an..182 and 3 — ‘O’ for Destination Type Code 4 (See Destination Type Codes in box 3.1a) 17.3.2016 EN Official Journal of the European Union L 72/39A B C D E F G c Street Name C For box 3.3c, 3.3e and 3.3f: an..65 — ‘R’ for Destination Type Code 2, 3 and 4 d Street Number O an..11 — ‘O’ for Destination Type Code 1 (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 the lan­ a2 guage used in this data group. 3.4 OFFICE Place of Delivery C ‘R’ in case of export (Changed Des­ — Customs tination Type Code 6) (See Destination Type Codes in box 3.1a) a Office Reference Number R Provide the code of the office of export at which the export declaration will be an8 lodged in accordance with Article 161(5) of Regulation (EEC) No 2913/92. See Code list 5 of Annex II. Enter a code of a customs office that exists in the customs office list with export role. 3.5 TRADER New Transport C ‘R’ to identify the person responsible Arranger for arranging the transport if the val­ ue in box 3c is ‘3’ or ‘4’ a VAT Number O The Member State of dispatch may an..14 decide to make this data ‘R’ b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 L 72/40 EN Official Journal of the European Union 17.3.2016A 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 lan­ a2 guage used in this data group. 3.6 TRADER New O The Member State of dispatch may Identify the person carrying out the new transport. Transporter decide to make this data ‘R’ when the transporter changes following the splitting operation a VAT Number O an..14 b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the lan­ a2 guage used in this data group. 3.7 TRANSPORT DETAILS D ‘R’ when the transport details have 99X changed following the splitting opera­ tion a Transport Unit Code R Provide the Transport Unit Code(s). See Code list 8 of Annex II. n..2 b Identity of Transport Units C ‘R’ if the Transport Unit Code is other Enter the registration number of the transport unit(s) when the Transport Unit an..35 than 5 Code is other than 5. (See box 3.7a) c Identity of Commercial Seal D ‘R’ if commercial seals are used Provide the identification of the commercial seals, if used to seal the transport an..35 unit. d Seal Information O Provide any additional information concerning those commercial seals (e.g. type of an..350 seals used). 17.3.2016 EN Official Journal of the European Union L 72/41A B C D E F G e Seal Information_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the lan­ a2 guage used in this data group. f Complementary O Provide any additional information concerning the transport, e.g. identity of any an..350 Information subsequent transporter, information concerning subsequent transport units. g Complementary C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the lan­ a2 Information_LNG guage used in this data group. 3.8 E-AD Body R A separate data group must be used for each product composing the consignment. 999x a Body Record Unique R Provide the Body Record Unique Reference of the product in the original split n..3 Reference 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 11 of Annex II. an..4 c CN Code R Provide the CN code applicable at the date of submission of the splitting opera­ n8 tion. The value of this data element must be greater than zero d Quantity R Provide quantity (expressed in the unit of measurement associated with the product n..15,3 code — See Code lists 11 and 12 of Annex II). For a movement to a registered consignee referred to in Article 19(3) of Directive 2008/118/EC, the quantity shall not exceed the quantity which he is authorised to receive. For a movement to an exempted organisation referred to in Article 12 of Directive 2008/118/EC, 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 Weight R Provide the gross weight of the consignment (the excise goods with packaging). n..15,2 The value of this data element must be greater than zero f Net Weight R Provide the weight of the excise goods without packaging. n..15,2 The value of this data element must be greater than zero L 72/42 EN Official Journal of the European Union 17.3.2016A B C D E F G i Fiscal Mark O Provide any additional information concerning the fiscal marks required by the an..350 Member State of destination. j Fiscal Mark_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 in Annex II to define the lan­ a2 guage used in this data group. k Fiscal Mark Used flag D ‘R’ if fiscal marks are used Provide ‘1’ if the goods contain or carry fiscal marks or ‘0’ if the goods do not con­ n1 tain or carry fiscal marks. o Density C ‘R’ if applicable for the excise good in Provide the density at 15 °C, if applicable in accordance with Code list 11 in the ta­ n..5,2 question ble in Annex II. The value of this data element must be greater than zero p Commercial Description O The Member State of dispatch may Provide the commercial description of the goods in order to identify the products an..350 decide to make this data required 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 the lan­ a2 Description_LNG guage used in this data group. r Brand Name of Products D ‘R’ if the excise goods have a brand Provide the brand name of the goods, if applicable. an..350 name 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 the lan­ a2 Products_LNG guage 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 list 9 of Annex II. an2 b Number of Packages C ‘R’ if marked ‘Countable’ Provide the number of packages if the packages are countable in accordance with n..15 Code list 9 of Annex II. c Identity of Commercial Seal D ‘R’ if commercial seals are used Provide the identification of the commercial seals, if used to seal the packages. an..35 17.3.2016 EN Official Journal of the European Union L 72/43A B C D E F G d Seal Information O Provide any additional information concerning those commercial seals (e.g. type of an..350 seals used). e Seal Information_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the lan­ a2 guage used in this data group. Table 6 (referred to in Article 7 and Article 8(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 The addressed time is local time. dateTime Validation of Report of authorities of the Member State of Receipt/Export destination/export upon validation of the Report of receipt/Report of ex­ port 2 EXCISE MOVEMENT e-AD R a ARC R Provide the ARC of the e-AD. See Code list 2 of Annex II. an21 b Sequence Number R Provide the sequence number of the e-AD. n..2 Set to 1 at initial validation of the e-AD and then incremented by 1 upon each change of destination L 72/44 EN Official Journal of the European Union 17.3.2016A B C D E F G 3 TRADER Consignee C ‘R’, except where Message Type data element in the corresponding elec­ tronic administrative document is set to ‘2 — Submission for export with local clearance’ a Trader Identification C — ‘R’ for Destination Type Code 1, For Destination Type Code: an..16 2, 3 and 4 — 1, 2, 3 and 4: provide a valid SEED registration number of the authorised ware­ — ‘O’ for Destination Type Code 6 housekeeper or registered consignee, — Does not apply for Destination — 6: provide the VAT identification number of the person representing the con­ Type Code 5 signor 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 the lan­ a2 guage used in this data group. h EORI Number C — ‘O’ for Destination Type Code 6 Provide the EORI number of the person responsible for lodging the export declara­ an..17 tion as set out in Article 21(5) of Directive 2008/118/EC — This data element does not apply for Destination Type Code 1, 2, 3, 4, 5 and 8 (See Destination Type Codes in box 1a of Table 1) 17.3.2016 EN Official Journal of the European Union L 72/45A B C D E F G 4 TRADER Place of C — ‘R’ for Destination Type Code 1 Provide the actual place of delivery of the excise goods. Delivery and 4 — ‘O’ for Destination Type Code 2, 3 and 5 (See Destination Type Codes in box 1a of Table 1) a Trader Identification C — ‘R’ for Destination Type Code 1 For Destination Type Code: an..16 — ‘O’ for Destination Type Code 2, — 1: provide a valid SEED registration number of the tax warehouse of destina­ 3 and 5 tion, (See Destination Type Codes in box 1a of — 2, 3 and 5: provide the VAT identification number or any other identifier. Table 1) b Trader Name C — ‘R’ for Destination Type Code 1, an..182 2, 3 and 5 — ‘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 and 5 d Street Number O — ‘O’ for Destination Type Code 1 an..11 (See Destination Type Codes in box 1a of Table 1) 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 the lan­ a2 guage used in this data group. L 72/46 EN Official Journal of the European Union 17.3.2016A B C D E F G 5 OFFICE of Destination C ‘R’ for Destination Type Code 1, 2, 3, 4 and 5 (See Destination Type Codes in box 1a of Table 1) a Office Reference Number R Provide the code of the office of the competent authorities in the Member State of an8 destination responsible for excise control at the place of destination. See Code list 5 of Annex II. 6 REPORT of Receipt/ R Export a Date of Arrival of the R The date at which the movement ends in accordance with Article 20(2) of Direc­ Date Excise Goods tive 2008/118/EC. b Global Conclusion of R The possible values are: n..2 Receipt 1 = Receipt accepted and satisfactory, 2 = Receipt accepted although unsatisfactory, 3 = Receipt refused, 4 = Receipt partially refused, 21 = Exit accepted and satisfactory, 22 = Exit accepted although unsatisfactory, 23 = Exit refused. c Complementary O Provide any additional information concerning the receipt of the excise goods. an..350 information d Complementary C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the lan­ a2 information_LNG guage used in this data group. 7 REPORT of Receipt/ C ‘R’ if the value of the Global Conclu­ 999X Export BODY sion of Receipt is other than 1 and 21 (See box 6b) a Body Record Unique R Provide the Body Record Unique Reference of the associated e-AD (box 17a of Ta­ n..3 Reference ble 1) related to the same excise product as in the associated e-AD for which one of the codes other than 1 and 21 is applicable. The value of this data element must be greater than zero 17.3.2016 EN Official Journal of the European Union L 72/47A B C D E F G b Indicator of Shortage or D ‘R’ when a shortage or excess is de­ Possible values are: a1 Excess tected for the body record concerned S = Shortage, E = Excess. c Observed Shortage or C ‘R’ if indicator in box 7b is given Provide quantity (expressed in the unit of measurement associated with the product n..15,3 Excess code — See Code lists 11 and 12) 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 11 of Annex II. an4 e Refused Quantity C ‘R’ if the Global Conclusion of Re­ Provide quantity for each body record for which excise goods are refused (ex­ n..15,3 ceipt code is 4 pressed in the unit of measurement associated with the product code — see Code lists 11 and 12 of Annex II). (See box 6b) The value of this data element must be greater than zero 7.1 UNSATISFACTORY D ‘R’ for each body record for which 9X REASON the Global Conclusion 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 ECS, 7 = Quantity higher than the one on the temporary authorisation. L 72/48 EN Official Journal of the European Union 17.3.2016A B C D E F G b Complementary C — ‘R’ if Unsatisfactory Reason Code Provide any additional information concerning the receipt of the excise goods. an..350 Information is 0 — ‘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 the lan­ a2’ Information_LNG guage used in this data group. 17.3.2016 EN Official Journal of the European Union L 72/49L 72/50 EN Official Journal of the European Union 17.3.2016 ANNEX II The table in point 11 (Excise product) of Annex II to Regulation (EC) No 684/2009 is amended as follows: (1) in the row for excise product code T200, the entry for ‘Description’ is replaced by the following: ‘Cigarettes, as defined in Article 3 of Council Directive 2011/64/EU (*), and products treated as cigarettes in accordance with Article 2(2) of that Directive; (*) 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) in the row for excise product code T300, the entry for ‘Description’ is replaced by the following: ‘Cigars and cigarillos, as defined in Article 4 of Directive 2011/64/EU’; (3) in the row for excise product code T400, the entry for ‘Description’ is replaced by the following: ‘Fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of Directive 2011/64/EU’; (4) in the row for excise product code T500, the entry for ‘Description’ is replaced by the following: ‘Smoking tobacco, as defined in Article 5(1) of Directive 2011/64/EU, other than fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of that Directive, and products treated as smoking tobacco other than fine-cut tobacco for the rolling of cigarettes in accordance with Article 2(2) of that Directive’.