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Date: 2025-12-15 Category: Not Applicable State: Union Government Country: Europe

Commission Implementing Regulation (EU) 2025/2494 of 9 December 2025 amending Implementing Regulation (EU) 2016/323 as regards the structure of messages relating to the movements of excise goods exchanged pursuant to Council Regulation (EU) No 389/2012

Issued by European Commission · Directorate-General for Taxation and Customs Union

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Executive Summary & Key Takeaways

**Executive Summary** This is a summary of Commission Implementing Regulation (EU) 2025/2494, which amends Implementing Regulation (EU) 2016/323 regarding the structure of messages related to the movement of excise goods. The amendment aims to correct inconsistencies in the computerised system following modifications made by Directive (EU) 2020/262. This regulation applies from 12 February 2026. **Key Points / Main Content** * **Amendment of Implementing Regulation (EU) 2016/323:** * Annex I of Implementing Regulation (EU) 2016/323 is replaced with the text provided in the Annex to this new regulation. * **Entry into Force and Application:** * The regulation will enter into force twenty days after its publication in the Official Journal of the European Union. * It will be applicable from 12 February 2026. * **Data elements of electronic messages:** * Are structured in data groups and, where applicable, data subgroups. * Column A sets out the numeric code attributed to each data group and data subgroup * Column B sets out the alphabetic code attributed to each data element in a data subgroup. * Column C identifies the data subgroup or data element. * Column D indicates for each data subgroup or data element a value indicating whether the insertion of the corresponding data is * Column E sets out the conditions on which the insertion of data is conditional, specifies the use of the optional data where applicable and indicates which data must be provided by competent authorities. * Column F provides explanations, where necessary, concerning the completion of the message. * Column G indicates how many times the data subgroup can be repeated in the message **Impact Analysis** **Member States** * **Impact:** Must prepare for amendments to Implementing Regulation (EU) 2016/323. * **Action Required:** Ensure their systems are updated to comply with the revised message structures by 12 February 2026. **Stakeholders involved in the movement of excise goods** * **Impact:** Will need to use the updated message structures for information exchange. * **Action Required:** Familiarise themselves with the new Annex I and adjust their systems to support the changes by 12 February 2026.

Key Entities Referenced

Council Regulation (EU) No 389/2012: Regulation on administrative cooperation in the field of excise duties, referenced for the structure of messages relating to excise goods exchanged. Implementing Regulation (EU) 2016/323: Regulation setting out the rules on cooperation and exchange of information between Member States regarding the movements of excise goods, amended by this policy. Council Directive (EU) 2020/262: Directive laying down the general arrangements for excise duty and procedures for movement of excise goods. Commission Implementing Regulation (EU) 2025/2494: This amending regulation (the subject of the document) updates the structure of messages relating to the movements of excise goods exchanged, for better alignment with existing policy. Decision (EU) 2020/263: Decision on computerising the movement and surveillance of excise goods.
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Official Journal EN of the European Union L series 2025/2494 15.12.2025 COMMISSION IMPLEMENTING REGULATION(EU) 2025/2494 of 9 December 2025 amending Implementing Regulation (EU) 2016/323 as regards the structure of messages relating to the movements of excise goods exchanged pursuant to Council Regulation (EU) No 389/2012 THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to 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(1), and in particular Articles 9(2), 15(5) and 16(3) thereof, Whereas: (1) Council Directive (EU) 2020/262(2) lays down the procedure to be followed for the movements of excise goods between Member States and the monitoring and surveillance of those movements by means of the computerised system referred to in Article 1 of Decision (EU) 2020/263 of the European Parliament and of the Council(3) (‘the computerised system’). (2) Commission Implementing Regulation (EU) 2016/323(4) sets out the rules on cooperation and exchange of information between Member States regarding the movements of excise goods and the data required for mutual administrative assistance documents referred to in Article 9(2), Article 15(5) and Article 16(3) of Council Regulation (EU) No 389/2012. (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 and that are moved to the territory of another Member State in order to be delivered there for commercial purposes. These modifications affected the messages for the exchange of information between Member States. As a result, certain data elements of the computerised system have become obsolete or required modification. The computerised system should be revised to correct any such inconsistencies. (4) Implementing Regulation (EU) 2016/323 should therefore be amended accordingly. (5) In order to allow Member States adequate time to prepare for the amendments to Implementing Regulation (EU) 2016/323, and to align the application date of this Regulation with the date on 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. (6) The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty, (1) OJ L 121, 8.5.2012, p. 1, ELI: http://data.europa.eu/eli/reg/2012/389/oj. (2) Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (OJ L 58, 27.2.2020, p. 4, ELI: http://data.europa.eu/eli/dir/2020/262/oj). (3) 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). (4) Commission Implementing Regulation (EU) 2016/323 of 24 February 2016 laying down detailed rules on cooperation and exchange of information between Member States regarding excise goods pursuant to Council Regulation (EU) No 389/2012 (OJ L 66, 11.3.2016, p. 1, http://data.europa.eu/eli/reg_impl/2016/323/oj). ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 1/70EN OJ L, 15.12.2025 HAS ADOPTED THIS REGULATION: Article 1 Annex I to Implementing Regulation (EU) 2016/323 is replaced by the text set out in the Annex to this Regulation. Article 2 This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 12 February 2026. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 9 December 2025. For the Commission The President Ursula VON DER LEYEN 2/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/ojEN OJ L, 15.12.2025 ANNEX ‘ANNEX I STRUCTURE OF COMMON MESSAGES Electronic messages used for the purpose of information exchange concerning excise goods as referred to in the meaning of Chapter IV, and Section 2 of Chapter V, of Directive (EU) 2020/262 EXPLANATORY NOTES (1) The data elements of the electronic messages used for the purpose of information exchange concerning excise goods within the meaning of Chapter IV and Section 2 of Chapter V, of Directive (EU) 2020/262 using the computerised system referred to in Article 1 of Decision (EU) 2020/263 and in Article 2, point (17), of Regulation (EU) No 389/2012 are structured in data groups and, where applicable, data subgroups. Details regarding the data and their use are presented in the tables of this Annex, in which: (a) column A sets out 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 that group is 1.1 and one data subgroup of that subgroup is 1.1.1); (b) column B sets out the alphabetic code (letter) attributed to each data element in a data (sub)group; (c) column C identifies the data (sub)group or data element; (d) column D indicates for each data (sub)group or data element a value indicating whether the insertion of the corresponding data is: — ‘R’ (required), meaning that the data must be provided; when a data (sub)group is ‘O’ (optional) or ‘C’ (conditional), data elements within that (sub)group can still be ‘R’ (required) when the competent authorities of the Member State have decided that the data in that (sub)group must be completed or when the condition for the enclosing data (sub)group is fulfilled, — ‘O’ (optional), 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, — ‘C’ (conditional), 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; (e) column E sets out the condition(s) on which the insertion of data is conditional, specifies the use of the optional 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 indicates: — 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), — for each data element, except for data elements indicating the time or date, the characteristics identifying the data type and the data length; the codes for the data types are as follows: a alphabetic, n numeric, an alphanumeric. ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 3/70EN OJ L, 15.12.2025 The number following the code indicates the admissible data length for the data element concerned. The 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 number before the comma indicating the total length of the attribute, and the number after the comma indicating the maximum number of digits after the decimal point. For data elements indicating the time or date, the mention ‘date’, ‘time’ or ‘dateTime’ means 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 the tables of this Annex: — e-AD: electronic administrative document, — e-SAD: electronic simplified administrative document, — ARC: administrative reference code, — SEED: system for exchange of excise data (the electronic database referred to in Article 19(1) of Regulation (EU) No 389/2012), — CN Code: Combined Nomenclature code, — LNG: language, — VAT: value added tax, — ACO: administrative cooperation, — EORI: economic operators’ registration and identification. 4/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/ojTable 1 (referred to in Article 4) Movement Download Request A B C D E F G 1 ATTRIBUTES R a Request Correlation Identifier R The value of <Request Correlation Identifier> is unique per Member an..44 State. 2 EXCISE MOVEMENT e-AD/e-SAD R a ARC R (see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636) an21 b Sequence Number R The value of the Field must be greater than zero. n..2 c Status R The possible values are: an3 — X01 = Accepted — X02 = Cancelled — X03 = Delivered — X04 = Diverted — X05 = Rejected — X06 = Replaced — X07 = e-AD/e-SAD Manually Closed — X08 = Refused — X09 = None — X10 = Partially Refused — X11 = Exporting — X12 = (reserved) — X13 = Stopped — X14 = Accepted Export Declaration — X15 = e-AD Request Accepted for Export d Last Received Message Type R The possible values are: an..5 — IE801 = E-AD/E-SAD — IE803 = NOTIFICATION OF DIVERTED E-AD/E-SAD — IE807 = INTERRUPTION OF MOVEMENT — IE810 = CANCELLATION OF AN E-AD — IE813 = CHANGE OF DESTINATION — IE818 = ACCEPTED OR (PARTIALLY) REFUSED REPORT OF RECEIPT/EXPORT — IE819 = ALERT OR REJECTION OF AN E-AD/E-SAD — IE829 = NOTIFICATION OF ACCEPTED EXPORT ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 5/70 OJ L, 15.12.2025 ENA B C D E F G — IE836 = EXPORT DECLARATION INVALIDATION NOTIFICATION TO MSA OF DISPATCH/CONSIGNOR — IE839 = CUSTOMS REJECTION OF E-AD — IE881 = MANUAL CLOSURE RESPONSE — IE905 = STATUS RESPONSE — None = NONE Note: The IE905 should be included only for historical movements, which were manually closed with an IE905 message. e Status Request Message Type O The possible values are: n1 — 1 = Status Synchronisation Request — 2 = Movement History Request f National Movement Information Requested R The format of Boolean is digital: ‘0’ or ‘1’ (‘0’ = No or False; ‘1’ = Yes n1 flag or True) Table 2 (referred to in Article 4) Movement Download Answer A B C D E F G 1 ATTRIBUTES R a Request Correlation Identifier R The value of <Request Correlation Identifier> is unique per Member an..44 State. 2 EXCISE MOVEMENT e-AD/e-SAD R a ARC R (see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636) an21 b Sequence Number R The value of the Field must be greater than zero. n..2 c Status R The possible values are: an3 — X01 = Accepted — X02 = Cancelled — X03 = Delivered — X04 = Diverted — X05 = Rejected — X06 = Replaced — X07 = e-AD/e-SAD Manually closed 6/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G — X08 = Refused — X09 = None — X10 = Partially Refused — X11 = Exporting — X12 = (reserved) — X13 = Stopped — X14 = Accepted Export Declaration — X15 = e-AD Request Accepted for Export d Last Received Message Type R The possible values are: an..5 — IE801 = E-AD/E-SAD — IE803 = NOTIFICATION OF DIVERTED E-AD/E-SAD — IE807 = INTERRUPTION OF MOVEMENT — IE810 = CANCELLATION OF AN E-AD — IE813 = CHANGE OF DESTINATION — IE818 = ACCEPTED OR (PARTIALLY) REFUSED REPORT OF RECEIPT/EXPORT — IE819 = ALERT OR REJECTION OF AN E-AD/E-SAD — IE829 = NOTIFICATION OF ACCEPTED EXPORT — IE836 = EXPORT DECLARATION INVALIDATION NOTIFICATION TO MSA OF DISPATCH/CONSIGNOR — IE839 = CUSTOMS REJECTION OF E-AD — IE881 = MANUAL CLOSURE RESPONSE — IE905 = STATUS RESPONSE — None = NONE Note: The IE905 should be included only for historical movements, which were manually closed with an IE905 message. Table 3 (referred to in Article 4) History of a movement A B C D E F G 1 ATTRIBUTES R a Request Correlation Identifier R The value of <Request Correlation Identifier> is unique per Member an..44 State 2 All validated e-ADs/e-SADs R The set of all draft electronic (simplified) administrative documents or 99x electronic (simplified) administrative documents relating to the movement, the structure of which is set out in Table 1 of Annex I to Delegated Regulation (EU) 2022/1636 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 7/70 OJ L, 15.12.2025 ENA B C D E F G 3 All Reports of Receipt/Export O The set of all Report of receipt/Report of export messages relating to 99x the movement, the structure of which is set out in Table 6 of Annex I to Delegated Regulation (EU) 2022/1636 4 Last Notification of Diverted e-AD/e- O The content of the last Notification of change of destination/ 1x SAD Notification of splitting message relating to the movement, the structure of which is set out in Table 4 of Annex I to Delegated Regulation (EU) 2022/1636 5 All Control Reports O The set of all Control Report messages relating to the movement, the 99x structure of which is set out in Table 11 6 All Event Reports O The set of all Event Report messages relating to the movement, the 99x structure of which is set out in Table 12 7 All explanations of delay for delivery O The set of all Explanation on delay for delivery messages relating to the 99x movement 7.1 ATTRIBUTES R a Message Role R The possible values are: n1 — 1 = Explanation on delay for sending the report of receipt/export — 2 = Explanation on delay for giving destination b Date and Time of Validation of Explanation C — ‘R’ after successful validation dateTime on Delay — Does not apply otherwise c Submitter Type R The possible values are: n1 — 1 = Consignor — 2 = Consignee d Submitter Identification R The <Submitter Identification> is a valid trader excise number. an13 (see Code list 1 in Annex II to Regulation (EU) No 612/2013) e Explanation Code R (see Code list 7 in Annex II) n..2 8/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G f Complementary Information C — ‘R’ if <Explanation Code> is an..350 ‘Other’ — ‘O’ Otherwise (see Explanation Code in box 7.1e) g Complementary Information_LNG C — ‘R’ if the corresponding text Provide the language code presented in Annex II to Delegated Regulation a2 field(s) is(are) used (EU) 2022/1636, Code list 1 to define the language used in this field — Does not apply otherwise 7.2 EXCISE MOVEMENT R a ARC R (see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636) an21 b Sequence Number R The value of the Field must be greater than zero. n..2 8 All Notifications of Accepted Export O The set of all messages “Notification of Accepted Export” relating to 99x the movement, the structure of which is set out in Table 7 of Annex I to Commission Delegated Regulation (EU) 2022/1636 9 All Notifications of invalidation by O The set of all messages “Export declaration invalidation notification to 99x Customs MSA of Dispatch/Consignor” relating to the movement, the structure of which is set out in Table 9 of Annex I to Commission Delegated Regulation (EU) 2022/1636 10 All Notifications of rejection by Customs O The set of all messages “Customs rejection of electronic administrative 99x document” relating to the movement, the structure of which is set out in Table 8 of Annex I to Commission Delegated Regulation (EU) 2022/1636 11 The Possible Interruption of Movement O The content of a possible “Interruption of movement” message relating 1x to the movement, the structure of which is set out in Table 13 12 The Possible Cancellation of an e-AD O The content of a possible “Cancellation of the electronic administrative 1x document” message relating to the movement, the structure of which is set out in Table 2 of Annex I to Delegated Regulation (EU) 2022/1636 13 All Changes of Destination O The set of all messages “Change of destination” relating to the 99x movement, the structure of which is set out in Table 3 of Annex I to Delegated Regulation (EU) 2022/1636 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 9/70 OJ L, 15.12.2025 ENA B C D E F G 14 All Alerts or Rejections of an e-AD/e- O The set of all “Alert or Rejection of an e-AD/e-SAD” messages relating 99x SAD to the movement, the structure of which is set out in Table 14 15 All Explanations on reason for shortage O 99x 15.1 ATTRIBUTES R a Submitter Type R The possible values are: n1 — 1 = Consignor — 2 = Consignee b Date and Time of Validation of Explanation C — ‘R’ after successful validation dateTime on Shortage — Does not apply otherwise 15.2 EXCISE MOVEMENT R a ARC R (see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636) an21 b Sequence Number R The value of the Field must be greater than zero. n..2 15.3 TRADER Consignor C — ‘R’ if <Submitter Type> is "Consignor" — Does not apply otherwise (see Submitter Type in box 15.1a) a Trader Excise Number R For TRADER Consignor an13 An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION> The <Operator Type Code> of the referred <TRADER> must be: — "Authorised warehouse keeper"; OR — "Registered consignor"; OR — “Certified consignor; OR An existing identifier <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>. The <Operator Type Code> of the referred <TRADER> must be “Temporary certified consignor”. For TRADER Place of dispatch An existing identifier <Tax Warehouse Reference> (Excise Number in SEED). (see Code list 1 in Annex II to Regulation (EU) No 612/2013) 10/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A 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 Annex II to Delegated Regulation a2 (EU) 2022/1636, Code list 1 to define the language used in this field 15.4 TRADER Consignee C — ‘R’ if <Submitter Type> is not "Consignor" — Does not apply otherwise (see Submitter Type in box 15.1a) a Trader Identification C — ‘R’ if <Destination Type The possible values of <Trader Identification> are described in the an..16 Code> is: following table: — "Destination – Tax warehouse" TRADER CONSIGNEE. Trader — "Destination – Registered Destination Type Code Identification consignee" — "Destination – 1 – Destination – Tax Excise number (1) Temporary registered warehouse consignee" — "Destination – Direct 2 – Destination – Registered Excise number (2) delivery" consignee — “Destination – Certified consignee” 3 – Destination – Temporary Temporary authorisation — Destination – Temporary registered consignee reference (4) certified consignee” — "Destination – Return to 4 – Destination – Direct delivery Excise number (3) the place of dispatch of the consignor, for a Duty Paid B2B movement" 5 – Destination – Exempted (Does not apply) — ‘O’ if <Destination Type consignee Code> is ‘Destination – Export’ 6 – Destination – Export VAT number (optional) — Does not apply otherwise 8 – Destination –Unknown (Does not apply) destination (consignee unknown) ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 11/70 OJ L, 15.12.2025 ENA B C D E F G 9 – Destination – Certified Excise number (5) consignee 10 – Destination – Temporary Temporary authorisation certified consignee reference (6) 11 – Destination-Return to the Excise Number (7) or Temporary place of dispatch of the Authorisation Reference (8) consignor, for a Duty Paid B2B movement (1) The operator type of the consignee is "Authorised warehouse keeper". An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>; (2) The operator type of the consignee is "Registered consignee". An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>; (3) The operator type of the consignee is either "Authorised warehouse keeper" or "Registered consignee". An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>; (4) The operator type of the consignee is "Temporary registered consignee". An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>; (5) The operator type of the consignee is "Certified consignee". An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>; (6) The operator type of the consignee is "Temporary certified consignee". An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>; (7) The operator type of the consignee is “Certified consignor”. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>; (8) An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION> with Operator Type Code “Temporary Certified Consignor”. (see Code list 1 and Code list 2 in Annex II to Regulation (EU) No 612/2013, if applicable) 12/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G b EORI Number — ‘O’ if <Destination Type Provide the EORI number of the person responsible for lodging the an..17 Code> is ‘Destination – export declaration as set out in Article 21(1) of Council Directive Export’ (EU) 2020/262 — Does not apply otherwise c Trader Name R an..182 d Street Name R an..65 e Street Number O an..11 f Postcode R an..10 g City R an..50 h NAD_LNG R Provide the language code presented in Annex II to Delegated Regulation a2 (EU) 2022/1636, Code list 1 to define the language used in this field 15.5 ANALYSIS C At least one of the <ANALYSIS> or <ANALYSIS Body> fields must be present a Date of Analysis R date b Global Explanation R an..350 c Global Explanation_LNG R Provide the language code presented in Annex II to Delegated Regulation a2 (EU) 2022/1636, Code list 1 to define the language used in this field ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 13/70 OJ L, 15.12.2025 ENA B C D E F G 15.6 ANALYSIS Body C At least one of the <ANALYSIS> 999x or <ANALYSIS Body> fields must be present a Body Record Unique Reference R The value of the Field must be greater than zero. n..3 The <Body Record Unique Reference> must be unique within the message and must refer to a <Body Record Unique Reference> of the e-AD/e-SAD Body of the associated e-AD/e-SAD for which shortages or excesses have been declared. b Excise Product Code R (see Code list 10 in Annex II to Delegated Regulation (EU) 2022/1636) an4 c Explanation O an..350 d Explanation_LNG C — ‘R’ if the corresponding text Provide the language code presented in Annex II to Delegated Regulation a2 field(s) is(are) used (EU) 2022/1636, Code list 1 to define the language used in this field — Does not apply otherwise e Actual Quantity O The value of the Field must be greater than zero. n..15,3 16 All reminder messages for Excise O 99x movement 16.1 ATTRIBUTES R a Message Type R The possible values are: n1 — 1 = Reminder message at expiry of time to change destination (or split) — 2 = Reminder message at expiry of time to send the report of receipt/export — 3 = Reminder message at expiry of time to give destination information (Article 22 of Directive (EU) 2020/262) b Date and Time of Issuance of Reminder R dateTime c Limit date and Time R dateTime d Reminder Information O an..350 14/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G e Reminder Information_LNG C — ‘R’ if the corresponding text Provide the language code presented in Annex II to Delegated Regulation a2 field(s) is(are) used (EU) 2022/1636, Code list 1 to define the language used in this field — Does not apply otherwise 16.2 EXCISE MOVEMENT R a ARC R (see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636) an21 b Sequence Number R The value of the Field must be greater than zero. n..2 Table 4 (referred to in Article 5) Common Request A B C D E F G 1 ATTRIBUTES R a Request Type R The possible values are: n1 1 = (reserved) 2 = Request for reference data 3 = (reserved) 4 = (reserved) 5 = Request for re-synchronisation of the register of economic operators 6 = Request for retrieval of a list of e-Ads/e-SADs 7 = Request for SEED statistics 8 = Request for retrieval of a list of e-Ads 9 = Request for retrieval of a list of e-SADs b Request Message Name C — ‘R’ if <Request Type> is ‘2’ The possible values are: a..9 — Does not apply otherwise ‘C_COD_DAT’ = Common list of codes (see Request Type in box 1a) ‘C_PAR_DAT’ = Common system parameters ‘ALL’ = For complete structure c Requesting Office R (see Code list 4 in Annex II to Delegated Regulation an8 (EU) 2022/1636) ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 15/70 OJ L, 15.12.2025 ENA B C D E F G 2 E-AD/E-SAD LIST C — ‘R’ if <Request Type> is ‘6’, ‘8’ or ‘9’ REQUEST — Does not apply otherwise (see Request Type in box 1a) a Member State Code R (see Code list 3 in Annex II to Delegated Regulation a2 (EU) 2022/1636) 2.1 RA_PRIMARY R 99x CRITERION a Primary Criterion Type R The possible values are: n..2 Code 1 = ARC 2 = Brand name of product 3 = Categories of excise products of the movement 4 = (reserved) 5 = (reserved) 6 = (reserved) 7 = (reserved) 8 = City of consignee 9 = City of consignor 10 = City of guarantor 11 = (reserved) 12 = City of place of delivery 13 = City of tax warehouse of dispatch 14 = City of transporter 15 = CN code of product 16 = Date of invoice 17 = Excise number of consignee 18 = Excise number of consignor 19 = Excise number of guarantor 20 = (reserved) 21 = (reserved) 22 = Excise number of the tax warehouse of destination 23 = Excise number of the tax warehouse of dispatch 24 = (reserved) 25 = Excise product code 26 = Journey time 27 = Member State of destination 28 = Member State of dispatch 29 = Name of consignee 30 = Name of consignor 31 = Name of guarantor 32 = (reserved) 33 = Name of place of delivery 16/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G 34 = Name of tax warehouse of dispatch 35 = Name of transporter 36 = Number of invoice 37 = Postal code of consignee 38 = Postal code of consignor 39 = Postal code of guarantor 40 = (reserved) 41 = Postal code of place of delivery 42 = Postal code of tax warehouse of dispatch 43 = Postal code of transporter 44 = Quantity of goods (in an e-AD/e-SAD body) 45 = Local Reference Number, being a serial number, assigned by the consignor 46 = Type of transport 47 = (reserved) 48 = (reserved) 49 = VAT number of the consignee 50 = (reserved) 51 = VAT number of the transporter 52 = Change of destination (sequence number ≥ 2) 2.1.1 RA_PRIMARY VALUE R 99x a Value R If <Primary Criterion Type Code> is ‘46’ (Type of an..255 transport), then an existing <Transport Mode Code> in the list of <TRANSPORT MODES> shall be used. 3 STATISTICS REQUEST C — ‘R’ if <Request Type> is ‘7’ — Does not apply otherwise (see Request Type in box 1a) a Statistic Type R The possible values are: n1 1 = Active/Inactive and Deleted economic operators 2 = Pending expirations 3 = Economic operators by type and tax warehouses 4 = Excise activity 5 = Changes to excise authorisations ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 17/70 OJ L, 15.12.2025 ENA B C D E F G 3.1 LIST OF MEMBER R 99x STATES Code a Member State Code R (see Code list 3 in Annex II to Delegated Regulation a2 (EU) 2022/1636) 4 STATISTICS PERIOD C — ‘R’ if <Request Type> is ‘7’ — Does not apply otherwise (see Request Type in box 1a) a Year R The value of the field must be greater than zero. n4 b Semester C For 4 b, c, and d: The possible values are: n1 The three following data fields are optional and exclusive: 1 = First semester — <Semester> 2 = Second semester — <Quarter> c Quarter C — <Month> The possible values are: n1 i.e. If one of these data fields is given then the two other data 1 = First quarter fields do not apply 2 = Second quarter 3 = Third quarter 4 = Fourth quarter d Month C The possible values are: n..2 1 = January 2 = February 3 = March 4 = April 5 = May 6 = June 7 = July 8 = August 9 = September 10 = October 11 = November 12 = December 5 REFERENCE C — ‘R’ if <Request Type> is ‘2’ or ‘5’ SYNCHRONISATION — Does not apply otherwise. (See Request Type box 1a) a Period from date R — This field must be prior or equal to field 5b. date In case that an extraction is requested, the ‘Period from date’ and/or the ‘Period to date’ fields will be used to request occurrences valid in the specified period. 18/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G On the contrary, in case a retrieval is requested, the ‘Period from date’ and/or the ‘Period to date’ fields will be used to request occurrences modified and published in the specified period. (See box 5c) b Period to date R — In case that an extraction is requested, the ‘Period date from date’ and/or the ‘Period to date’ fields will be used to request occurrences valid in the specified period. On the contrary, in case a retrieval is requested, the ‘Period from date’ and/or the ‘Period to date’ fields will be used to request occurrences modified and published in the specified period. (See box 5c) c Extraction O — The value of this field shall be: n1 — 0: for retrieval (or missing in order to enable backward compatibility); — 1: for extraction; — 2: for non-invalidated records. d Member State Code O — (see Code list 3 in Annex II to Delegated Regulation a2 (EU) 2022/1636) 6 REFERENCE REQUEST C — ‘R’ if <Request Type> is ‘2’ — Does not apply otherwise (see Request Type in box 1a) a Common Risk O The possible values are: n1 Assessment Criteria flag 0 = No or False 1 = Yes or True 6.1 LIST OF CODES Code O 99x a Requested List of Code O The possible values are: n..2 1 = Units of measure 2 = Events types 3 = Evidence types 4 = (reserved) 5 = (reserved) 6 = Language codes 7 = National Administrations 8 = Country codes ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 19/70 OJ L, 15.12.2025 ENA B C D E F G 9 = Packaging codes 10 = Reasons for unsatisfactory receipt or control report 11 = Reasons for interruption 12 = (reserved) 13 = Transport modes 14 = Transport units 15 = Wine-growing zones 16 = Wine operation codes 17 = Excise product categories 18 = Excise products 19 = CN codes 20 = Correspondences CN code – Excise product 21 = Cancellation reasons 22 = Alert or rejection of e-AD/e-SAD reasons 23 = Delay explanations 24 = (reserved) 25 = Event submitting persons 26 = Refusal reasons 27 = Reasons for delayed result 28 = Request actions 29 = Request reasons 30 = (reserved) 31 = (reserved) 32 = (reserved) 33 = (reserved) 34 = Administrative cooperation action not possible reasons 35 = (reserved) 36 = Type of document 37 = (reserved) 38 = (reserved) 39 = Manual Closure Request Reasons 40 = Manual Closure Rejection Reasons 41 = National Administration – Degree Plato 20/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025Table 5 (as referred to in Article 5(2)) List of e-AD/e-SAD as result of a general query A B C D E F G 1 ATTRIBUTES R a Requesting Office R (see Code list 4 in Annex II to Delegated Regulation an8 (EU) 2022/1636) b Request Correlation R The value of <Request Correlation Identifier> is unique per an..44 Identifier Member State. 2 E-AD/E-SAD LIST O 99x ITEM a Dispatch Date R date 2.1 EXCISE R MOVEMENT a ARC R (see Code list 2 in Annex II to Delegated Regulation an21 (EU) 2022/1636) b Date and Time of R dateTime Validation of e-AD/ e-SAD c Sequence Number R The value of the field must be greater than zero. n..2 2.2 TRADER Consignor R a Trader Excise R Provide a valid SEED registration number of the authorised an13 Number warehousekeeper, registered consignor, certified consignor or temporary certified consignor. (see Code list 1 in Annex II to Regulation (EU) No 612/2013) b Trader Name R an..182 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 21/70 OJ L, 15.12.2025 ENA B C D E F G 2.3 TRADER Place of C IF <E-AD/E-SAD.Origin Type Code> is ‘Origin – Tax Dispatch warehouse’ or ‘Origin – Duty Paid’ THEN <TRADER Place of Dispatch> is ‘R’ <OFFICE of Dispatch – Import> does not apply ELSE <TRADER Place of Dispatch> does not apply <OFFICE of Dispatch – Import> is ‘R’ a Tax Warehouse C Doesn’t apply for Origin Type Code in box 9d ‘3’ For TRADER Place of dispatch an13 Reference (See for Origin Type Code box 9d in Table 1 of Delegated An existing identifier <Tax Warehouse Reference> (Excise Regulation (EU) 2022/1636) Number in SEED). (see Code list 1 in Annex II to Regulation (EU) No 612/2013) b Trader Name C ‘R’ if Origin Type Code in box 9d is ‘3’ an..182 (See for Origin Type Code box 9d in Table 1 of Delegated Regulation (EU) 2022/1636) 2.4 OFFICE of Dispatch – C IF <E-AD/E-SAD.Origin Type Code> is ‘Origin – Tax Import warehouse’ or ‘Origin – Duty Paid’ THEN <TRADER Place of Dispatch> is ‘R’ <OFFICE of Dispatch – Import> does not apply ELSE <TRADER Place of Dispatch> does not apply <OFFICE of Dispatch – Import> is ‘R’ a Office Reference R (see Code list 4 in Annex II to Delegated Regulation an8 Number (EU) 2022/1636) 2.5 TRADER Consignee C ‘R’, except –for Destination Type Code 8 22/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G a Trader Identification C IF <Destination Type Code> is in: The possible values of <Trader Identification> are described in an..16 — ‘Destination – Tax warehouse’ the following table: — ‘Destination – Registered consignee’ — ‘Destination – Temporary registered consignee’ — ‘Destination – Direct delivery’ — ‘Destination – Certified consignee’ TRADER CONSIGNEE. Trader Destination Type Code — ‘Destination – Temporary certified consignee’ Identification — “Destination – Return to the place of dispatch of the consignor, for a Duty Paid B2B movement” THEN <TRADER Consignee.Trader Identification> is ‘R’ 1 – Destination – Tax Excise number (1) ELSE warehouse IF <Destination Type Code> is: — ‘Destination – Export’ THEN <TRADER Consignee.Trader Identification> is ‘O’ 2 – Destination – Registered Excise number (2) ELSE <TRADER Consignee.Trader Identification> does consignee not apply 3 – Destination – Temporary authorisation Temporary registered reference (4) consignee 4 – Destination – Direct Excise number (3) delivery 5 – Destination – Exempted (Does not apply) consignee 6 – Destination – Export VAT number (optional) 8 – Destination –Unknown (Does not apply) destination (consignee unknown) 9 – Destination – Certified Excise number (5) consignee 10 – Destination – Temporary authorisation Temporary certified reference (6) consignee ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 23/70 OJ L, 15.12.2025 ENA B C D E F G 11 – Destination-Return to Excise Number (7) or the place of dispatch of Temporary Authorisation the consignor, for a Duty Reference (8) Paid B2B movement (1) The operator type of the consignee is “Authorised warehouse keeper”. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>; (2) The operator type of the consignee is “Registered consignee”. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>; (3) The operator type of the consignee is either “Authorised warehouse keeper” or “Registered consignee”. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>; (4) The operator type of the consignee is “Temporary registered consignee”. An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>; (5) The operator type of the consignee is “Certified consignee”. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>; (6) The operator type of the consignee is “Temporary certified consignee”. An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>; (7) The operator type of the consignee is "Certified consignor". An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>; (8) An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION> with Operator Type Code "Temporary Certified Consignor". (see Code list 1 and Code list 2 in Annex II to Regulation (EU) No 612/2013, if applicable) 24/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G b Trader Name R an..182 c EORI Number C — ‘O’ if <Destination Type Code> is ‘Destination – Export’ Provide the EORI number of the person responsible for an..17 — Does not apply otherwise lodging the export declaration as set out in Article 21(1) of Council Directive (EU) 2020/262. 2.6 TRADER Place of C The optionality of field <TRADER Place of Delivery> is — — Delivery described below, according to the <Destination Type Code>: — ‘R’ for Destination Type Code 1, 4, ‘9’ and ‘10’ — ‘O’ for Destination Type Code 2, 3 and 5 — does not apply otherwise. a Trader Identification C IF <Destination Type Code> is ‘Destination – Tax The possible values of <Trader Identification> are described in an..16 warehouse’ or ‘Destination – Certified consignee’ or the following table: ‘Destination – Temporary certified consignee’ THEN <TRADER Place of Delivery. Trader Identification> is ‘R’ TRADER Place of Delivery.Trader Destination Type Code ELSE Identification IF <Destination Type Code> is ‘Destination – Direct delivery’ or ‘Destination-Return to the place of dispatch of 1 – Destination – Tax Tax Warehouse Reference the Consignor’ warehouse (Excise Number) (1) THEN <TRADER Place of Delivery. Trader Identification> does not apply 2 – Destination – Registered Any identification (*) ELSE <TRADER Place of Delivery. Trader Identification> consignee is ‘O’ 3 – Destination – Any identification (*) Temporary registered consignee 4 – Destination – Direct (Does not apply) delivery 5 – Destination – Exempted Any identification (*) consignee 6 – Destination – Export (The field <TRADER Place of Delivery> does not exist) 8 – Unknown destination (The field <TRADER Place of Delivery> does not exist) ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 25/70 OJ L, 15.12.2025 ENA B C D E F G 9 – Destination – Certified Any identification (*) consignee 10 – Destination – Any identification (*) Temporary certified consignee 11 – Destination-Return to (The field <TRADER Place of the place of dispatch of Delivery> does not exist) the consignor, for a Duty Paid B2B movement (1) An existing identifier <Tax Warehouse Reference> in the set of <TAX WAREHOUSE>; (*) For the place of delivery, "Any identification" means: a VAT number or any other identifier. (see Code list 1 and Code list 2 in Annex II to Regulation (EU) No 612/2013, if applicable) b Trader Name C IF <Destination Type Code> is ‘Destination – Direct an..182 delivery’ THEN <Trader Name> is ‘O’ ELSE <Trader Name> is ‘R’ 2.7 OFFICE Place of C The optionality of the field <OFFICE Place of delivery – Delivery – Customs Customs> is described below, according to <Destination Type Code>: — ‘R’ for Destination Type Code 6 — does not apply otherwise a Office Reference R (see Code list 4 in Annex II to Delegated Regulation an8 Number (EU) 2022/1636) 2.8 EXCISE PRODUCTS R 9x CATEGORY Code 26/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G a Excise Product R (see Code list 3 in Annex II to Regulation (EU) No 612/2013) a1 Category Code 2.9 TRADER Transport C IF <E-AD/E-SAD Header.Transport Arrangement>(IE801) Arranger (or <E-AD/E-SAD Header.Transport Arrangement>(IE815)) is ‘Consignor’ or ‘consignee’ THEN <TRADER Transport Arranger> does not apply ELSE <TRADER Transport Arranger> is ‘R’ a VAT Number O an..14 b Trader Name R an..182 2.10 TRADER First O Transporter a VAT Number O an..14 b Trader Name R an..182 Table 6 (referred to in Article 5) Refusal of Common Request A B C D E F G 1 Common Request Message R The context of the Common Request message relating to the movement, the structure of which is set out in Table 4 2 Rejection R 99x a Rejection Date and Time R dateTime b Rejection Reason Code R The possible values are: n..3 — 0 = Other — 2 = No e-AD(s) /e-SAD(s) retrieved matching selection criteria — 3 = Reference data not available — 4 = Excise Office List not available — 5 = SEED data not available ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 27/70 OJ L, 15.12.2025 ENA B C D E F G — 7 = Unknown requested data — 8 = Increment number out of range — 26 = Duplicate detected — 112 = Incorrect (code) value — 115 = Not supported in this position Table 7 (as referred to in Article 6(1)) Administrative Cooperation Common Request A B C D E F G 1 ATTRIBUTES R a Request Type R The possible values are: n1 1 = Administrative cooperation 2 = reserved b Deadline for Results R date 2 FOLLOW UP R a Follow-Up Correlation R (see Code list 1 in Annex II) an28 ID b Date of Issuance R date c Sender Member State R A National Administration identified by a Country a2 Code Code in Code list 3 of Annex II to Delegated Regulation (EU) 2022/1636. d Sender Office O (see Code list 4 in Annex II to Delegated Regulation an8 Reference Number (EU) 2022/1636) e Sender Officer O an..35 f Addressee Member R A National Administration identified by a Country a2 State Code Code in Code list 3 of Annex II to Delegated Regulation (EU) 2022/1636. 28/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G g Addressee Office O (see Code list 4 in Annex II to Delegated Regulation an8 Reference Number (EU) 2022/1636) h Addressee Officer O an..35 i National Case O an..99 Reference Identifier 3 ADMINISTRATIVE C — ‘R’ if <Request Type> is ‘1’ COOPERATION — Does not apply otherwise REQUEST (see Request Type in box 1a) a Administrative R an..999 Cooperation Request Information b Administrative R Provide the language code presented in Annex II to a2 Cooperation Request Delegated Regulation (EU) 2022/1636, Code list 1 to Information_LNG define the language used in this field. c Flag O This attribute is used in the Administrative n1 Cooperation Common Request to denote whether a special condition applies. The possible values are: 0 = No special condition applies. The request follows the standard Administrative Cooperation process. 1 = A special condition applies. The request requires additional attention. 3.1 REQUEST REASON R 99x Code a Administrative R (see Code list 8 in Annex II) n..2 Cooperation Request Reason Code b ACO_Complementary C — ‘R’ if <Administrative Cooperation Request Reason Code> is — an..999 Information ‘Other’ — ‘O’ otherwise ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 29/70 OJ L, 15.12.2025 ENA B C D E F G c ACO_Complementary C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to a2 Information_LNG — Does not apply otherwise Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 3.1.1 RISK ASSESSMENT O 99x REFERENCE a Other Risk Profile O an..999 b Other Risk C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to a2 Profile_LNG — Does not apply otherwise Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 3.2 ARC List O 99x a ARC R (see Code list 2 in Annex II to Delegated Regulation an21 (EU) 2022/1636) b Sequence Number O The value of the Field must be greater than zero. n..2 3.3 TRADER Person O 99x a Trader Excise Number C For 3.3 a, b, and c: at least one of the following attributes must be An existing identifier (Excise Number) <Trader an13 present: Excise Number> in the set of <TRADER — <Trader Excise Number> AUTHORISATION> or <Temporary Authorisation — <VAT Number> Reference> in the set of <TEMPORARY — <Trader Name> AUTHORISATION>. (see Code list 1 and Code list 2 in Annex II to Regulation (EU) No 612/2013) b VAT Number C an..14 c Trader Name C an..182 d Member State Code C — ‘R’ if <Trader Name> is given and <Trader Excise Number> is A National Administration identified by a Country a2 not given and <VAT Number> is not given Code in Code list 3 of Annex II to Delegated Regulation — Does not apply otherwise (EU) 2022/1636. (see Trader Excise Number in box 3.3a, VAT Number in box 3.3b, Trader Name in box 3.3c) e Street Name O an..65 30/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G f Street Number O an..11 g Postcode O an..10 h City O an..50 i Phone Number O an..35 j Fax Number O an..35 k Email Address O an..70 l NAD_LNG C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to a2 — Does not apply otherwise Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 3.4 SUPPORTING O 9x DOCUMENTS a Short Description of C — ‘R’ if <Supporting Document Type> is ‘Other’ an..999 Supporting Document — Doesn’t apply otherwise (see Reference of Supporting Document in box 3.4c and Image of Document in box 3.4e) b Short Description of C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to a2 Supporting — Does not apply otherwise Delegated Regulation (EU) 2022/1636, Code list 1 to Document_LNG define the language used in this field. c Reference of C At least one, among these three fields, must be present: an..999 Supporting Document — <Supporting Document Type> — <Reference of Supporting Document> — <Image of Document> (see Short Description of Supporting Document in box 3.4a and Image of Document in box 3.4e) d Reference of C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II, to a2 Supporting — Does not apply otherwise Delegated Regulation (EU) 2022/1636, Code list 1 to Document_LNG define the language used in this field. e Image of Document C At least one, among these three fields, must be present: — <Supporting Document Type> — <Reference of Supporting Document> — <Image of Document> (see Short Description of Supporting Document in box 3.4a and Reference of Supporting Document in box 3.4c) ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 31/70 OJ L, 15.12.2025 ENA B C D E F G f Supporting Document C At least one, among these three fields, must be present: (see code list 15 in Annex II) an..4 Type — <Supporting Document Type> — <Reference of Supporting Document> — <Image of Document> See Reference of Supporting Document in box 3.4c and Image of Document in box 3.4e 3.5 ACTIONS Requested O 99x a Administrative R (see Code list 9 in Annex II) n..2 Cooperation Action Code b ACO Action C — ‘R’ if <Administrative Cooperation Action Code> is ‘Other’ an..999 Complement — ‘O’ otherwise (see Administrative Cooperation Action Code in box 3.5a) c ACO Action C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to a2 Complement_LNG — Does not apply otherwise Delegated Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 4 CONTACT O a Office Reference R (see Code list 4 in Annex II to Delegated Regulation an8 Number (EU) 2022/1636) b Submitting Excise O an..35 Officer c Tel. Number O an..35 d Fax Number O an..35 e Email Address O an..70 32/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025Table 8 (referred to in Article 7) Answer message A B C D E F G 1 ATTRIBUTES R a Message Type R The possible values are: n1 — 1 = Administrative Cooperation answer message — 2 = reserved 2 FOLLOW UP R a Follow Up Correlation ID R (see Code list 1 in Annex II) an28 b Date of Issuance R date c Sender Member State Code R A National Administration identified by a Country Code in Code list 3 of a2 Annex II to Delegated Regulation (EU) 2022/1636 d Sender Office Reference Number O (see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636) an8 e Sender Officer O an..35 f Addressee Member State Code R A National Administration identified by a Country Code in Code list 3 of a2 Annex II to Delegated Regulation (EU) 2022/1636 g Addressee Office Reference Number O (see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636) an8 h Addressee Officer O an..35 i National Case Reference Identifier C — ‘O’ If <Follow Up Correlation IF <Follow Up Correlation ID> matches with <Follow Up Correlation an..99 ID> does not match with ID> in a request message AND <National Case Reference Identifier> <Follow Up Correlation ID> is present in the request message in a request message THEN — "R" If <Follow Up Correlation <National Case Reference Identifier> must be equal to the value of ID> matches with <Follow Up <National Case Reference Identifier> in the request message. Correlation ID> in a request message AND <National Case Reference Identifier> is present in the request message ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 33/70 OJ L, 15.12.2025 ENA B C D E F G 3 ANSWER R a Deadline for Results C For 3 a and b: dateTime — ‘R’ if < Refusal Reason Code> is b Delayed Result Reason Code C (see Code list 3 in Annex II) n..2 provided — Does not apply otherwise (see Refusal Reason Code in box 3c) c Refusal Reason Code O (see Code list 4 in Annex II) n..2 d Refusal Reason Complement C — ‘R’ if < Refusal Reason Code> is an..999 ‘Other’ — Does not apply otherwise (see Refusal Reason Code in box 3c) e Refusal Reason Complement_LNG C — ‘R’ if the corresponding text Provide the language code presented in Annex II to Delegated Regulation a2 field(s) is(are) used (EU) 2022/1636, Code list 1 to define the language used in this field — Does not apply otherwise Table 9 (referred to in Article 7) Reminder Message for Administrative Cooperation A B C D E F G 1 ATTRIBUTES R a Message Type R The possible values are: n1 — 1 = Administrative cooperation results reminder message — 2 = Reserved 2 FOLLOW UP R a Follow Up Correlation ID R (see Code list 1 in Annex II) an28 b Date of Issuance R date 34/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G c Sender Member State Code R A National Administration identified by a Country Code in Code list 3 of a2 Annex II to Delegated Regulation (EU) 2022/1636 d Sender Office Reference Number O (see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636) an8 e Sender Officer O an..35 f Addressee Member State Code R A National Administration identified by a Country Code in Code list 3 of a2 Annex II to Delegated Regulation (EU) 2022/1636 g Addressee Office Reference Number O (see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636) an8 h Addressee Officer O an..35 i National Case Reference Identifier C — ‘O’ If <Follow Up Correlation IF <Follow Up Correlation ID> matches with <Follow Up Correlation ID> does not match with ID> in a request message AND <National Case Reference Identifier> <Follow Up Correlation ID> is present in the request message in a request message THEN — "R" If <Follow Up Correlation <National Case Reference Identifier> must be equal to the value of ID> matches with <Follow Up <National Case Reference Identifier> in the request message. an..99 Correlation ID> in a request message AND <National Case Reference Identifier> is present in the request message — Otherwise it does not apply. Table 10 (as referred to in Article 6(3), Article 9(1) and Articles 10 and 16) Administrative Cooperation Results A B C D E F G 1 FOLLOW UP R a Follow Up Correlation R (see Code list 1 in Annex II) an28 ID b Date of Issuance R date ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 35/70 OJ L, 15.12.2025 ENA B C D E F G c Sender Member State R A National Administration identified by a Country Code in a2 Code Code list 3 of Annex II to Delegated Regulation (EU) 2022/1636. d Sender Office Reference O (see Code list 4 in Annex II to Delegated Regulation an8 Number (EU) 2022/1636) e Sender Officer O an..35 f Addressee Member State R A National Administration identified by a Country Code in a2 Code Code list 3 of Annex II to Delegated Regulation (EU) 2022/1636. g Addressee Office O (see Code list 4 in Annex II to Delegated Regulation an8 Reference Number (EU) 2022/1636) h Addressee Officer O an..35 i National Case Reference C — ‘O’ If <Follow Up Correlation ID> does not match with IF <Follow Up Correlation ID> matches with <Follow an..99 Identifier <Follow Up Correlation ID> in a request message Up Correlation ID> in a request message AND — ‘R’ If <Follow Up Correlation ID> matches with <Follow <National Case Reference Identifier> is present in the Up Correlation ID> in a request message AND request message <National Case Reference Identifier> is present in the THEN request message <National Case Reference Identifier> must be equal to — Otherwise it does not apply. the value of <National Case Reference Identifier> in the request message. 2 CONTACT O a Office Reference R (see Code list 4 in Annex II to Delegated Regulation an8 Number (EU) 2022/1636) b Submitting Excise O an..35 Officer c Tel. Number O an..35 d Fax Number O an..35 e Email Address O an..70 36/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G 3 (ADMINISTRATIVE O 99x COOPERATION) ACTION RESULT a ARC O (see Code list 2 in Annex II to Delegated Regulation an21 (EU) 2022/1636) b Sequence Number C — ‘O’ if <ARC> is present The value of the Field must be greater than zero. n..2 — Does not apply otherwise (see ARC in box 3a) c Administrative R (see Code list 9 in Annex II) n..2 Cooperation Action Code d ACO Action C — ‘R’ if <Administrative Cooperation Action Code> is an..999 Complement ‘Other’ — ‘O’ otherwise (see Administrative Cooperation Action Code in box 3c) e ACO Action C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Complement_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. f ACO Action Not Possible O (see Code list 11 in Annex II) n..2 Reason Code g ACO Action Not Possible C — ‘R’ if <ACO Action Not Possible Reason Code> is ‘Other’ an..999 Reason Complement — ‘O’ otherwise (see ACO Action Not Possible Reason Code in box 3f) h ACO Action Not Possible C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Reason — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the Complement_LNG language used in this field. i Finding at Destination O The possible values are: n..2 0 = Other finding 1 = (reserved) 2 = Consignment in order 3 = Consignment has not reached destination 4 = Consignment arrived late 5 = Shortage detected ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 37/70 OJ L, 15.12.2025 ENA B C D E F G 6 = Excise products not in order 7 = Consignment not entered in stock records 8 = Trader could not be contacted 9 = Missing trader 10 = Excess detected 11 = Wrong EPC 12 = Wrong destination type code 13 = Differences confirmed 14 = Manual closing recommended 15 = Interruption recommended 16 = Irregularities Found j Other Finding Type C — ‘R’ if <Finding at Destination> is ‘Other finding’ an..999 — Does not apply otherwise (see Finding at Destination in box 3i) k Other Finding C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Type_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. l Complementary O an..999 Explanations m Complementary C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Explanations_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. n Control Report O (see Code list 2 in Annex II) an16 Reference A ‘Control Report’ message exists in the system (including the case that it is encapsulated in a received ‘History of a movement’ message) having the same <Control Report Reference> with that of the submitted message. In addition if the <ARC> is provided in the submitted message then it coincides with the <ARC> of the referenced ‘Control Report’ message. (see ARC in box 3a) 38/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G 4 FEEDBACK REQUEST O a Feedback Requested or R The possible values are: n1 Provided 0 = No feedback requested 1 = Feedback requested 2 = Feedback provided b Follow Up Actions C At least one among these two fields if box 4a is given: an..999 — <Follow Up Actions> — <Relevance of Information> c Follow Up Actions_LNG C — ‘R’ if the corresponding text field(s) is (are) used Provide the language code presented in Annex II to Delegated a2 — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. d Relevance of C At least one among these two fields if box 4a is given: an..999 Information Provided — < Follow Up Actions> — <Relevance of Information> e Relevance of C — ‘R’ if the corresponding text field(s) is (are) used Provide the language code presented in Annex II to Delegated a2 Information_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 5 SUPPORTING O 9x DOCUMENTS a Short Description of C — ‘R’ if <Supporting Document Type> is ‘Other’ an..999 Supporting Document — Doesn’t apply otherwise (See Supporting Document Type in box 5f) b Short Description of C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Supporting — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the Document_LNG language used in this field. c Reference of Supporting C At least one, among these three fields, must be present: an..999 Document — <Short Description of Supporting Document> — <Reference of Supporting Document> — <Image of Document> (see Short Description of Supporting Document in box.5a and Image of Document in box 5e) ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 39/70 OJ L, 15.12.2025 ENA B C D E F G d Reference of Supporting C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Document_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. e Image of Document C At least one, among these three fields, must be present: — <Short Description of Supporting Document> — <Reference of Supporting Document> — <Image of Document> (see Short Description of Supporting Document in box 5a and Reference of Supporting Document in box 5c) f Supporting Document C At least one, among these three fields, must be present: (see code list 15 in Annex II) an..4 Type — <Short Description of Supporting Document> — <Reference of Supporting Document> — <Image of Document> (see Short Description of Supporting Document in box 5a, Reference of Supporting Document in box 5c and Image of Document in box5e) Table 11 (as referred to in Article 9(2) and Article 11) Control Report A B C D E F G 1 ATTRIBUTES R a Message Type R The possible values are: n1 1 = Validated document b Date and Time of C — ‘R’ after successful validation dateTime Validation of Control — Does not apply otherwise Report 40/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G 2 CONTROL REPORT R HEADER a Control Report R (see Code list 2 in Annex II) an16 Reference 2.1 CONTROL OFFICE R a Control Office Reference O (see Code list 4 in Annex II to Delegated Regulation an8 Number (EU) 2022/1636) b Member State Code C For 2.1 b, c, d, e, f, and g: A National Administration identified by a Country Code in a2 — ‘R’ except for <Street Number>, which is ‘O’, if <Control Code list 3 of Annex II to Delegated Regulation Office Reference Number> is not given (EU) 2022/1636. — Does not apply otherwise c Control Office Name C (see Control Office Reference Number in box 2.1a) an..35 d Street Name C an..65 e Street Number C an..11 f Postcode C an..10 g City C an..50 h Phone Number C For 2.1 h, iand j: an..35 If <Control Office Reference Number> is not given, at least i Fax Number C one of the following three attributes must be present: an..35 — <Phone Number> j Email Address C — <Fax Number> an..70 — <Email Address> — otherwise, none of the three attributes are applicable (see Control Office Reference Number in box 2.1a) k NAD_LNG C ‘R’ if the corresponding text field(s) is (are) used Provide the language code presented in Annex II to Delegated a2 Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 3 EXCISE MOVEMENT C One of the <EXCISE MOVEMENT> or <OTHER ACCOMPANYING DOCUMENT> fields must be present a ARC R (see Code list 2 in Annex II to Delegated Regulation an21 (EU) 2022/1636) ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 41/70 OJ L, 15.12.2025 ENA B C D E F G b Sequence Number R The value of the Field must be greater than zero. n..2 4 OTHER C One of the <EXCISE MOVEMENT> or <OTHER ACCOMPANYING ACCOMPANYING DOCUMENT> fields must be present DOCUMENT a Other Accompanying R The possible values are: n1 Document Type 0 = Other 2 = (reserved) b Short Description of C ‘R’ if <Other Accompanying Document Type> is ‘Other’ an…350 Other Accompanying It doesn’t apply otherwise Document c Short Description of C — ‘R’ if the corresponding text field(s) is (are) used Provide the language code presented in Annex II to Delegated n2 Other Accompanying — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the Document_LNG language used in this field. d Other Accompanying R an…350 Document Number e Other Accompanying R date Document Date f Image of Other O Accompanying Document g Member State of R A National Administration identified by a Country Code in a2 Dispatch Code list 3 of Annex II to Delegated Regulation (EU) 2022/1636. h Member State of R A National Administration identified by a Country Code in a2 Destination Code list 3 of Annex II to Delegated Regulation (EU) 2022/1636. 42/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G 4.1 TRADER Person Involved O 9x in Movement a Trader Excise Number C At least one of the following attributes must be present: An existing identifier (Excise Number) <Trader Excise an13 — <Trader Excise Number> Number> in the set of <TRADER AUTHORISATION> — <Trader Identification> or <Temporary Authorisation Reference> in the set of — <Trader Name> <TEMPORARY AUTHORISATION>. (see Code list 1 in Annex II to Regulation (EU) No 612/2013) b Trader Identification C At least one of the following attributes must be present: A VAT number or any other National number. an16 — <Trader Excise Number> — <Trader Identification> — <Trader Name> c Trader Name C At least one of the following attributes must be present: — an..182 — <Trader Excise Number> — <Trader Identification> — <Trader Name> d Trader Person Type O The possible values are the following: n..2 1 = Consignor 2 = Consignee 3 = Tax representative 4 = Vendor 5 = Liable person 6 = Customer private individual e Member State Code C ‘R’ if <Trader Name> is given AND <Trader Excise (see Code list 3 in Annex II to Delegated Regulation a2 Number> and <Trader Identification> is not given. (EU) 2022/1636) It doesn’t apply otherwise f Street Name O an..65 g Street Number O an..11 h Postcode O an..10 i City O an..50 j NAD_LNG C — ‘R’ if the corresponding text field(s) is (are) used Provide the language code presented in Annex II to Delegated a2 — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 43/70 OJ L, 15.12.2025 ENA B C D E F G k Phone Number O an..35 l Email Address O an..70 4.2 GOODS ITEM O 999x a Description of the O an..55 Goods b CN Code C — ‘R’ if <OTHER ACCOMPANYING DOCUMENT.Image The value of the Field must be greater than zero. n8 of Other Accompanying Document> is not present in the <OTHER ACCOMPANYING DOCUMENT> field — Does not apply otherwise (see Data group 4 and box 4f) c Commercial Description O an..999 of the Goods d Additional code O an..35 e Quantity C — ‘R’ if <OTHER ACCOMPANYING DOCUMENT.Image The value of the Field must be greater than zero. n..15,3 of Other Accompanying Document> is not present in the <OTHER ACCOMPANYING DOCUMENT> field — Does not apply otherwise (see Data group 4 and box 4f) f Unit of Measure Code C — ‘R’ if <OTHER ACCOMPANYING DOCUMENT.Image (See Annex II to Delegated Regulation (EU) 2022/1636, n..2 of Other Accompanying Document> is not present in Code list 11) the <OTHER ACCOMPANYING DOCUMENT> field — Does not apply otherwise (see Data group 4 and box 4f) g Gross Mass O The Gross Mass must be equal to or higher than Net n..16,6 Mass. The value of the Field must be greater than zero. h Net Mass O The Gross Mass must be equal to or higher than Net n..16,6 Mass. The value of the Field must be greater than zero. 44/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G 4.3 MEANS OF C — ‘R’ if <OTHER ACCOMPANYING DOCUMENT.Image TRANSPORT of Other Accompanying Document> is not present in the <OTHER ACCOMPANYING DOCUMENT> field — Does not apply otherwise (see Data group 4 and box 4f) a Trader Name R an..182 b Street Name R an..65 c Street Number O an..11 d Transporter Country R Provide a ‘Country Code’ listed in Code list 3 of Annex II to a2 Delegated Regulation (EU) 2022/1636. e Postcode R an..10 f City R an..50 g Transport Mode Code R Provide the mode of transport using the codes in Code list 6 n..2 of Annex II to Delegated Regulation (EU) 2022/1636. h ACO_Complementary C — ‘R’ if <MEANS OF TRANSPORT. Transport Mode Code> an..999 Information is ‘Other’ — Does not apply otherwise (see box 4.3 g) i ACO_Complementary C — ‘R’ if the corresponding text field(s) is (are) used Provide the language code presented in Annex II to Delegated a2 Information_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. j Registration R an..35 k Country of Registration R Provide a ‘Country Code’ listed in Code list 3 of Annex II to a2 Delegated Regulation (EU) 2022/1636. 5 CONTROL REPORT R a Date of Control R date b Place of Control R an..350 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 45/70 OJ L, 15.12.2025 ENA B C D E F G c Place of Control_LNG R Provide the language code presented in Annex II to Delegated a2 Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. d Control Type R The possible values are: n1 1 = Physical control 2 = Documentary control e Reason for Control R The possible values are: n1 0 = Other reason 1 = Control started at random 2 = Event signalled 3 = Request for assistance received 4 = Request from another office 5 = Alert received f Complementary Origin O an..350 Reference g Complementary Origin C — ‘R’ if the corresponding text field is used Provide the language code presented in Annex II to Delegated a2 Reference_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. h Control Officer Identity R an..350 i Control Officer R Provide the language code presented in Annex II to Delegated a2 Identity_LNG Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. j Global Control R The possible values are: n1 Conclusion 1 = Satisfactory 2 = Minor discrepancies found 3 = Interruption recommended 4 = Intention to make claim under Article 9 or Article 46 of Council Directive (EU) 2020/262 5 = Allowable loss detected, in relation to Article 6 or Article 45 of Council Directive (EU) 2020/262 k Control at Arrival R The possible values are: n1 Required 0 = No or False 1 = Yes or True 46/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G l Flag R This attribute indicates the outcome of the control. The n1 possible values are: 0 = Control positive, no irregularities detected 1 = Control negative, irregularities detected. m Comments O an..350 n Comments_LNG C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 5.1 PERFORMED R 99x CONTROL ACTION a Performed Control R The possible values are: n..2 Action 0 = Other control action 1 = Verified counted packs 2 = Unloaded 3 = Opened packs 4 = Annotated paper copy of documents 5 = Counting 6 = Sampling 7 = Administrative control 8 = Goods weighted/measured 9 = Random check 10 = Control of records 11 = Compare documents presented with e-AD/e-SAD b Other Control Action C — ‘R’ if <Performed Control Action> is ‘0’ an..350 — Does not apply otherwise (see Performed Control Action in box 5.1a) c Other Control C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Action_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 5.2 SUPPORTING C — ‘R’ if <Reason for Control> is ‘2’ 9x EVIDENCE — ‘O’ otherwise (see Reason for Control in box 5e) a Issuing Authority O an..35 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 47/70 OJ L, 15.12.2025 ENA B C D E F G b Issuing Authority_LNG C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. c Evidence Type Code R (see Code list 6 in Annex II) n..2 d Evidence Type C — ‘R’ if <Evidence Type Code> is ‘Other’ an..350 Complement — Does not apply otherwise (see Evidence Type Code in box 5.2c) e Evidence Type C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Complement_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. f Reference of Evidence O an..350 g Reference of C — ‘R’ if the corresponding text(s) field is(are) used Provide the language code presented in Annex II to Delegated a2 Evidence_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. h Image of Evidence O 5.3 UNSATISFACTORY O 9x REASON a Unsatisfactory Reason R (see Code list 12 in Annex II) n..2 Code b Complementary C — ‘R’ if <Unsatisfactory Reason Code> is ‘Other’ an..350 Information — Does not apply otherwise (see Unsatisfactory Reason Code in box 5.3a) c Complementary C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Information_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 48/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G 5.4 TRANSPORT DETAILS O 99x a Transport Unit Code R (see Code list 7 in Annex II to Delegated Regulation n..2 (EU) 2022/1636) b Identity of Transport C — ‘R’ if <Transport Unit Code> is not ‘Fixed transport an..35 Units installations’ — Does not apply otherwise (see Transport Unit Code in box 5.4a) c Identity of Commercial O an..35 Seal d Seal Information O an..350 e Seal Information_LNG C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. f Complementary O an..350 Information g Complementary C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Information_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 5.5 CONTROL REPORT O 99x Body a Body Record Unique C — ‘R’ if <EXCISE MOVEMENT > field is present This value refers to the <Body Record Unique n..3 Reference — Does not apply otherwise Reference> of the e-AD/e-SAD Body of the associated e-AD/e-SAD and must be unique within the message. The value of the Field must be greater than zero. b Description of the C — ‘O’ if the <OTHER ACCOMPANYING DOCUMENT> — an..55 Goods field is present — Does not apply otherwise c CN Code C — ‘R’ if the <OTHER ACCOMPANYING DOCUMENT> The value of the Field must be greater than zero. n8 field is present — Does not apply otherwise ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 49/70 OJ L, 15.12.2025 ENA B C D E F G d Additional code C — ‘O’ if the <OTHER ACCOMPANYING DOCUMENT> — an..35 field is present — Does not apply otherwise e Indicator of Shortage or O The possible values are: a1 Excess S = Shortage E = Excess f Observed Shortage or C — ‘R’ if <Indicator of Shortage or Excess> is given The value of the Field must be greater than zero. n..15,3 Excess — Does not apply otherwise (see Indicator of Shortage or Excess in box 5.5e) g Comments O an..350 h Comments_LNG C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 5.5.1 UNSATISFACTORY O 9x REASON a Unsatisfactory Reason R (see Code list 12 in Annex II) n..2 Code b Complementary C — ‘R’ if <Unsatisfactory Reason Code> is ‘Other’ an..350 Information — ‘O’ otherwise (see Indicator of Unsatisfactory Reason Code in box 5.5.1a) c Complementary C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Information_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 50/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025Table 12 (as referred to in Article 14) Event Report A B C D E F G 1 ATTRIBUTES R a Message Type R The possible values are: n1 1 = Initial submission 3 = Validated document b Date and Time of C — ‘R’ after successful validation, dateTime Validation of Event — Does not apply otherwise Report 2 EVENT REPORT R HEADER a Event Report Number C — ‘R’ if <Message Type> is ‘3’ (see Code list 2 in Annex II) an16 — Does not apply otherwise (see Message Type in box 1a) b MS of Submission Event C — ‘R’ if <Message Type> is ‘1’ or ‘3’ and the MS of The format of <MS of Submission Event Report an..35 Report Reference submission is different from the MS of event Reference> is: — ‘O’ if <Message Type> is ‘1’ or ‘3’ and the MS of — 2 alphabetic characters: Identifier of the National submission is the MS of event Administration of Submission of the event report — Does not apply otherwise — followed by a nationally assigned, unique code (see Message Type in box 1a) c Reference Number of R an8 Excise Office d Member State of Event R (see Code list 3 in Annex II to Commission Delegated a2 Regulation (EU) 2022/1636) 3 EXCISE MOVEMENT C One of the <EXCISE MOVEMENT> or <OTHER ACCOMPANYING DOCUMENT> data groups must be present a ARC R (see Code list 2 in Annex II to Delegated Regulation an21 (EU) 2022/1636) b Sequence Number R The value of the field must be greater than zero. n..2 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 51/70 OJ L, 15.12.2025 ENA B C D E F G 4 OTHER C One of the <EXCISE MOVEMENT> or <OTHER ACCOMPANYING ACCOMPANYING DOCUMENT> data groups must be DOCUMENT present a Other Accompanying R The possible values are: n1 Document Type 0 = Other 2 = (reserved) b Short Description of C — ‘R’ if <Other Accompanying Document Type> is — an..350 Other Accompanying ‘Other’ Document — It doesn’t apply otherwise c Short Description of C — ‘R’ if the corresponding text field(s) is (are) used — a2 Other Accompanying — Does not apply otherwise Document_LNG d Other Accompanying R an..350 Document Number e Other Accompanying R date Document Date f Image of Other O Accompanying Document g Member State of R A National Administration identified by a Country Code in a2 Dispatch Code list 3 of Annex II to Delegated Regulation (EU) 2022/1636. h Member State of R A National Administration identified by a Country Code in a2 Destination Code list 3 of Annex II to Delegated Regulation (EU) 2022/1636. 4.1 TRADER Person Involved O 9x in Movement a Trader Excise Number C — At least one of the following attributes must be An existing identifier (Excise Number) <Trader Excise an13 present: Number> in the set of <TRADER AUTHORISATION> — <Trader Excise Number> or <Temporary Authorisation Reference> in the set of — <Trader Identification> <TEMPORARY AUTHORISATION>. — <Trader Name> (see Code list 1 in Annex II to Regulation (EU) No 612/2013) 52/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G b Trader Identification C — At least one of the following attributes must be A VAT number or any other National number. an16 present: — <Trader Excise Number> — <Trader Identification> — <Trader Name> c Trader Name C — At least one of the following attributes must be — an..182 present: — <Trader Excise Number> — <Trader Identification> — <Trader Name> d Trader Person Type O The possible values are the following: n..2 1 = Consignor 2 = Consignee 3 = Tax representative 4 = Vendor 5 = Liable person 6 = Customer private individual e Member State Code C — ‘R’ if <Trader Name> is given AND <Trader Excise (see Code list 3 in Annex II to Delegated Regulation a2 Number> and <Trader Identification> is not given. (EU) 2022/1636) — It doesn’t apply otherwise f Street Name O an..65 g Street Number O an..11 h Postcode O an..10 i City O an..50 j NAD_LNG C — ‘R’ if the corresponding text field(s) is (are) used Provide the language code presented in Annex II to Delegated a2 — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. k Phone Number O an..35 l Fax Number O an..35 m Email Address O an..70 4.2 GOODS ITEM O 999x a Description of the O an..55 Goods ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 53/70 OJ L, 15.12.2025 ENA B C D E F G b CN Code C — ‘R’ if <OTHER ACCOMPANYING DOCUMENT. Image The value of the Field must be greater than zero. n8 of Other Accompanying Document> is not present in the <OTHER ACCOMPANYING DOCUMENT> field — Does not apply otherwise (see Data group 4 and box 4f) c Commercial Description O an..999 of the Goods d Additional code O an..35 e Quantity C — ‘R’ if <OTHER ACCOMPANYING DOCUMENT.Image The value of the Field must be greater than zero. n..15,3 of Other Accompanying Document> is not present in the <OTHER ACCOMPANYING DOCUMENT> field — Does not apply otherwise (see Data group 4 and box 4f) f Unit of Measure Code C — ‘R’ if <OTHER ACCOMPANYING DOCUMENT.Image (See Annex II to Delegated Regulation (EU) 2022/1636, n..2 of Other Accompanying Document> is not present in Code list 11) the <OTHER ACCOMPANYING DOCUMENT> field — Does not apply otherwise (see Data group 4 and box 4f) g Gross Mass O The Gross Mass must be equal to or higher than Net n..16,6 Mass. The value of the Field must be greater than zero. h Net Mass O The Gross Mass must be equal to or higher than Net n..16,6 Mass. The value of the Field must be greater than zero. 4.3 MEANS OF C — ‘R’ if <OTHER ACCOMPANYING DOCUMENT.Image TRANSPORT of Other Accompanying Document> is not present in the <OTHER ACCOMPANYING DOCUMENT> field — Does not apply otherwise (see Data group 4 and box 4f) a Trader Name R an..182 b Street Name R an..65 c Street Number O an..11 54/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G d Transporter Country R Provide a ‘Country Code’ listed in Code list 3 of Annex II to a2 Delegated Regulation (EU) 2022/1636. e Postcode R an..10 f City R an..50 g Transport Mode Code R Provide the mode of transport using the codes in Code n..2 list 6 of Annex II to Delegated Regulation (EU) 2022/1636. h ACO_Complementary C — ‘R’ if <MEANS OF TRANSPORT.Transport Mode an..999 Information Code> is ‘Other’ — Does not apply otherwise (see Data group 4 box 4.3 g) i ACO_Complementary C — ‘R’ if the corresponding text field(s) is (are) used Provide the language code presented in Annex II to Delegated a2 Information_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. j Registration R an..35 k Country of Registration R Provide a ‘Country Code’ listed in Code list 3 of Annex II to a2 Delegated Regulation (EU) 2022/1636. 5 EVENT REPORT R a Date of Event R date b Place of Event R an..350 c Place of Event_LNG C — ‘R’ if the corresponding text field is used Provide the language code presented in Annex II to Delegated a2 — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. d Excise Officer O an..35 Identification e Submitting Person R an..35 f Submitting Person Code R (see Code list 10 in Annex II) n..2 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 55/70 OJ L, 15.12.2025 ENA B C D E F G g Submitting Person C — ‘R’ if <Submitting Person Code> is ‘Other’ an..350 Complement — ‘O’ otherwise (see Submitting Person Code in box 5f) h Submitting Person C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Complement_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. i Changed Transport O The possible values are: n1 Arrangement 1 = Consignor 2 = Consignee 3 = Owner of goods 4 = Other j Comments O an..350 k Comments_LNG C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 6 EVIDENCE OF EVENT O 9x a Issuing Authority O an..35 b Issuing Authority_LNG C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. c Evidence Type Code R (see Code list 6 in Annex II) n..2 d Evidence Type C — ‘R’ <Evidence Type Code> is ‘Other’ an..350 Complement — Does not apply otherwise (see Evidence Type Code in box 6c) e Evidence Type C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Complement_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. f Reference of Evidence R an..350 56/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G g Reference of R Provide the language code presented in Annex II to Delegated a2 Evidence_LNG Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. h Image of Evidence O 7 TRADER New Transport C — Does not apply if <Changed Transport Arrangement> Arranger is ‘1’, ‘2’, or is not used — ‘R’ otherwise (see Changed Transport Arrangement in box 5i) 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 Annex II to Delegated a2 Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 8 TRADER New Transporter O 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 Annex II to Delegated a2 Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 57/70 OJ L, 15.12.2025 ENA B C D E F G 9 TRANSPORT DETAILS O 99x a Transport Unit Code R (see Code list 7 in Annex II to Delegated Regulation n..2 (EU) 2022/1636) b Identity of Transport C — Does not apply if <Transport Unit Code> is ‘Fixed an..35 Units transport installations’. — ‘R’ otherwise (see Transport Unit Code in box 9a) c Identity of Commercial O an..35 Seal d Seal Information O an..350 e Seal Information_LNG C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. f Complementary O an..350 Information g Complementary C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Information_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 10 EVENT REPORT Body C — ‘O’ if <TRADER New Transport Arranger> is used, or 99x <TRADER New Transporter> is used, or <TRANSPORT DETAILS> is used — ‘R’ otherwise (see TRADER New Transport Arranger in Data group 7, TRADER New Transport in Data group 8, and TRANSPORT DETAILS in data group 9) a Event Type Code R (see Code list 14 in Annex II) n..2 b Associated Information C — ‘R’ if <Event Type Code> is ‘0’ an..350 — ‘O’ otherwise (see Event Type Code in box 10a) c Associated C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Information_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 58/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G d Body Record Unique C — ‘R’ if <EXCISE MOVEMENT> field is present This value refers to the <Body Record Unique n..3 Reference — Does not apply otherwise Reference> of the e-AD/e-SAD Body of the associated e-AD/e-SAD and must be unique within the message. The value of the Field must be greater than zero. e Description of the C — ‘O’ if the <OTHER ACCOMPANYING DOCUMENT> — an..55 Goods field is present — Does not apply otherwise f CN Code C — ‘R’ if the <OTHER ACCOMPANYING DOCUMENT> The value of the Field must be greater than zero. n8 field is present — Does not apply otherwise g Additional code C — ‘O’ if the <OTHER ACCOMPANYING DOCUMENT> — an..35 field is present — Does not apply otherwise h Indicator of Shortage or C For 10hand 10i: The possible values are: a1 Excess — ‘R’ if <Body Record Unique Reference> or S = Shortage <Description of the Goods> or <CN Code> or E = Excess <Additional Code> is given i Observed Shortage or C The value of the Field must be greater than zero. n..15,3 — Does not apply otherwise Excess (see Body Record Unique Reference in box 10d, Description of the Goods in box 10e, CN Code in box 10f and Additional Code in box 10g) Table 13 (referred to in Article 12) Interruption of Movement A B C D E F G 1 ATTRIBUTES R a ARC R (see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636) an21 b Date and Time of Issuance R dateTime c Reason for Interruption Code R (see Code list 13 in Annex II) n..2 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 59/70 OJ L, 15.12.2025 ENA B C D E F G d Excise Office Reference Number R (see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636]) an8 e Excise Officer Identification O an..35 f Complementary Information C — ‘R’ if <Reason for Interruption an..350 Code> is ‘Other’ — ‘O’ otherwise (see Reason for Interruption Code in box 1c) g Complementary Information_LNG C — ‘R’ if the corresponding text Provide the language code presented in Annex II to Delegated Regulation a2 field(s) is(are) used (EU) 2022/1636, Code list 1 to define the language used in this field — Does not apply otherwise 2 CONTROL REPORT Reference O 9x a Control Report Reference R (see Code list 2 in Annex II) an16 A ‘Control Report’ message exists in the system (including the case that it is encapsulated in a received ‘History of a movement’ message) having the same <Control Report Reference> and <ARC> with that of the submitted message. (see ARC in box 1a) 3 EVENT REPORT Reference O 9x a Event Report Number R (see Code list 2 in Annex II) an16 An ‘Event Report’ message exists in the system (including the case that it is encapsulated in a received ‘History of a movement’ message) having the same <Event Report Number> and <ARC> with that of the submitted message (see ARC in box 1a) 60/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025Table 14 (as referred to in Article 13) Alert or Rejection of an e-AD/e-SAD A B C D E F G 1 ATTRIBUTES R a Date and Time of C — R if the message is validated dateTime Validation of Alert or — Does not apply otherwise Rejection 2 EXCISE MOVEMENT R a ARC R Provide the ARC of the e-AD/e-SAD. an21 (see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636) b Sequence Number R The value of the field must be greater than zero. n..2 3 TRADER Consignee D ‘R’, except for Destination Type Code 8 (See Destination Type Code in box 1a of Table 1 in Delegated Regulation (EU) 2022/1636) a Trader Identification C — ‘R’ if <Destination Type Code> is: The possible values of <Trader Identification> are described in an..16 — ‘Destination – Tax warehouse’ the following table: — ‘Destination – Registered consignee’ — ‘Destination – Temporary registered consignee’ — ‘Destination – Direct delivery’ TRADER CONSIGNEE. Trader — ‘Destination – Certified consignee’ Destination Type Code Identification — ‘Destination – Temporary certified consignee’ — "Destination – Return to the place of dispatch of the consignor, for a Duty Paid B2B movement" 1 – Destination – Tax Excise number (1) — ‘O’ if <Destination Type Code> is ‘Destination – warehouse Export’ — Does not apply otherwise 2 – Destination – Registered Excise number (2) consignee ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 61/70 OJ L, 15.12.2025 ENA B C D E F G 3 – Destination – Temporary authorisation Temporary registered reference (4) consignee 4 – Destination – Direct Excise number (3) delivery 5 – Destination – Exempted (Does not apply) consignee 6 – Destination – Export VAT number (optional) 8 – Destination – Unknown (Does not apply) destination (consignee unknown) 9 – Destination – Certified Excise number (5) consignee 10 – Destination – Temporary authorisation Temporary certified reference (6) consignee 11 – Destination-Return to Excise Number (7) or the place of dispatch of Temporary Authorisation the consignor, for a Duty Reference (8) Paid B2B movement 62/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G (1) The operator type of the consignee is "Authorised warehouse keeper". An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>; (2) The operator type of the consignee is "Registered consignee". An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>; (3) The operator type of the consignee is either "Authorised warehouse keeper" or "Registered consignee". An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>; (4) The operator type of the consignee is "Temporary registered consignee". An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>; (5) The operator type of the consignee is "Certified consignee". An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>; (6) The operator type of the consignee is "Temporary certified consignee". An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>; (7) The operator type of the consignee is "Certified consignor". An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>; (8) An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION> with Operator Type Code "Temporary Certified Consignor". (see Code list 1 and Code list 2 in Annex II to Regulation (EU) No 612/2013, if applicable) b Trader Name R an..182 c Street Name R an..65 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 63/70 OJ L, 15.12.2025 ENA 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 Annex II to Delegated a2 Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. h EORI Number C — ‘O’ if <Destination Type Code> is ‘Destination – Provide the EORI number of the person responsible for lodging an..17 Export’ the export declaration as set out in Article 21(1) of Directive Does not apply otherwise (EU) 2020/262. 4 OFFICE OF R DESTINATION a Office Reference R (see Code list 4 in Annex II to Delegated Regulation an8 Number (EU) 2022/1636) 5 ALERT OR R REJECTION a Date of Alert or R date rejection b e-AD /e-SAD Rejected R The format of Boolean is digital: ‘0’ or ‘1’ (‘0’ = No or False; ‘1’ n1 flag = Yes or True). 64/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G 6 ALERT OR C — ‘R’ if <e-AD/e-SAD Rejected flag> is True — 9x REJECTION OF — ‘O’ if otherwise E-AD/E-SAD REASON Code a Alert or Rejection of R (see Code list 5 in Annex II) n..2 Movement Reason Code b Complementary C — ‘R’ if <Alert or Rejection of Movement Reason Code> an..350 Information is ‘Other’ — ‘O’ otherwise (see Alert or Rejection of Movement Reason Code in box 6a) c Complementary C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Information_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. Table 15 (as referred to in Article 6a) Manual Closure Request A B C D E F G 1 ATTRIBUTE R a ARC R Provide the ARC of the e-AD or e-SAD. an21 (see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636) b Sequence Number R Provide the sequence number of the e-AD/e-SAD. n..2 c Manual Closure Request R (see code list 16 in Annex II) n1 Reason Code ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 65/70 OJ L, 15.12.2025 ENA B C D E F G d Manual Closure Request C — ‘R’ if <Manual Closure Request Reason Code> is an..999 Reason Code ‘Other’ Complement — ‘O’ otherwise e Manual Closure Request C — ‘R’ if the corresponding text field is used Provide the language code presented in Annex II to Delegated a2 Reason Code — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language Complement_LNG used in this field. 2 SUPPORTING O 9x DOCUMENTS a Short Description of C — ‘R’ if <Supporting Document Type> is ‘Other’ an..999 Supporting Document — Does not apply otherwise b Short Description of C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Supporting — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language Document_LNG used in this field. c Reference of C At least one, among these three fields, must be present: an..999 Supporting Document — <Supporting Document Type> — <Reference of Supporting Document> — <Image of Document> (see Image of Document in box 2e and Supporting Document Type in box 2f) d Reference of C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Supporting — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language Document_LNG used in this field. e Image of Document C At least one, among these three fields, must be present: — <Supporting Document Type> — <Reference of Supporting Document> — <Image of Document> (see Reference of Supporting Document in box 2c and Supporting Document Type in box 2f) 66/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G f Supporting Document C At least one, among these three fields, must be present: (see code list 15 in Annex II) an..4 Type — <Supporting Document Type> — <Reference of Supporting Document> — <Image of Document> (see Reference of Supporting Document in box 2c and Image of Document in box 2e) 3 MANUAL CLOSURE O 999X Body a Body Record Unique R This value refers to the <Body Record Unique Reference> n..3 Reference of the Body of the associated e-AD / e-SAD and must be unique within the message. The value of this field must be greater than zero. b Indicator of Shortage or O The possible values are: a1 Excess S = Shortage E = Excess c Observed Shortage or C — ‘R’ if <Indicator of Shortage or Excess> is given The value of the Field must be greater than zero. n..15,3 Excess — Does not apply otherwise (see Indicator of Shortage or Excess in box 3b) d Excise Product Code O (see Code list 10 in Annex II to Delegated Regulation an4 (EU) 2022/1636) e Refused Quantity O The value of this field must be greater than zero. n..15,3 f Complementary O an..350 Information g Complementary C — ‘R’ if the corresponding text field is used Provide the language code presented in Annex II to Delegated a2 Information_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 67/70 OJ L, 15.12.2025 ENTable 16 (as referred to in Article 14a) Manual Closure Response A B C D E F G 1 ATTRIBUTE R a ARC R Provide the ARC of the e-AD /e-SAD. an21 (see Code list 2 in Annex II to Delegated Regulation (EU) 2022/1636) b Sequence Number R Provide the sequence number of the e-AD / e-SAD n..2 c Date of Arrival of O For excise goods under duty suspension: date Excise Products The date at which the movement ends in accordance with Article 19(2) of Council Directive (EU) 2020/262. For duty paid excise goods: The date at which the movement ends in accordance with Article 33(4) of Council Directive (EU) 2020/262. d Global Conclusion of O 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. e Complementary O an..350 Information f Complementary C — ‘R’ if the corresponding text field is used Provide the language code presented in Annex II to Delegated a2 Information_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. g Manual Closure Request R (see code list 16 in Annex II) n1 Reason Code h Manual Closure Request C — ‘R’ if <Manual Closure Request Reason Code> is an..999 Reason Code ‘Other’ Complement — ‘O’ otherwise 68/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025A B C D E F G i Manual Closure Request C — ‘R’ if the corresponding text field is used Provide the language code presented in Annex II to Delegated a2 Reason Code — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language Complement_LNG used in this field. j Manual Closure Request R The format of Boolean is digital: ‘0’ or ‘1’ (‘0’ = No or False; n1 Accepted ‘1’ = Yes or True). k Manual Closure C — ‘R’ if <Manual Closure Request Accepted> is ‘0’ (see code list 17 in Annex II) n1 Rejection Reason Code — Does not apply otherwise l Manual Closure C — ‘R’ if <Manual Closure Rejection Reason Code> is an..999 Rejection Complement ‘Other’ — ‘O’ otherwise m Manual Closure C — ‘R’ if the corresponding text field is used Provide the language code presented in Annex II to Delegated a2 Rejection — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language Complement_LNG used in this field. 2 SUPPORTING O 9x DOCUMENTS a Short Description of C — ‘R’ if <Supporting Document Type> is ‘Other’ an..999 Supporting Document — Does not apply otherwise b Short Description of C — ‘R’ if the corresponding text field is used Provide the language code presented in Annex II to Delegated a2 Supporting — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language Document_LNG used in this field. c Reference of C At least one, among these three fields, must be present: an..999 Supporting Document — <Supporting Document Type> — <Reference of Supporting Document> — <Image of Document> (see Image of Document in box 2e and Supporting Document Type in box 2f) d Reference of C — ‘R’ if the corresponding text field(s) is(are) used Provide the language code presented in Annex II to Delegated a2 Supporting — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language Document_LNG used in this field. ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj 69/70 OJ L, 15.12.2025 ENA B C D E F G e Image of Document C At least one, among these three fields, must be present: — <Supporting Document Type> — <Reference of Supporting Document> — <Image of Document> (see Reference of Supporting Document in box 2c and Supporting Document Type in box 2f) f Supporting Document C At least one, among these three fields, must be present: (see code list 15 in Annex II) an..4 Type — <Supporting Document Type> — <Reference of Supporting Document> — <Image of Document> (see Reference of Supporting Document in box 2c and Image of Document in box 2e) 3 MANUAL CLOSURE O 999X Body a Body Record Unique R This value refers to the <Body Record Unique Reference> n..3 Reference of the Body of the associated e-AD /e-SAD and must be unique within the message. The value of this field must be greater than zero. b Indicator of Shortage or O The possible values are: a1 Excess S = Shortage E = Excess c Observed Shortage or C — ‘R’ if <Indicator of Shortage or Excess> is given The value of the Field must be greater than zero. n..15,3 Excess — Does not apply otherwise (see Indicator of Shortage or Excess in box 3b) d Excise Product Code O (see Code list 10 in Annex II to Delegated Regulation an4 (EU) 2022/1636) e Refused Quantity D — ‘O’ if <Global Conclusion of Receipt> is ‘Receipt The value of this field must be greater than zero. n..15,3 partially refused’ — Does not apply otherwise f Complementary O an..350 Information g Complementary C — ‘R’ if the corresponding text field is used Provide the language code presented in Annex II to Delegated a2’ Information_LNG — Does not apply otherwise Regulation (EU) 2022/1636, Code list 1 to define the language used in this field. 70/70 ELI: http://data.europa.eu/eli/reg_impl/2025/2494/oj EN OJ L, 15.12.2025

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