2.

The following abbreviations are used in Tables 1 to 6: (a) ‘e-AD’: electronic administrative document; (b) ‘e-SAD’: electronic simplified administrative document; (c) ‘ARC’: administrative reference code; (d) ‘SEED’: the System for Exchange of Excise Data referred to in Article 19(1) of Council Regulation (EU) No 389/2012 (2); (e) ‘Import SAD’:the Import single administrative document; (f) ‘CN Code’: Combined Nomenclature Code. Draft electronic (simplified) administrative document and electronic (simplified) administrative document

A B C D E F G ATTRIBUTE R a Message Type R The possible values are: 1 = Standard submission (to be used in all cases of movements of goods under duty suspension except where submission concerns export with local clearance), 2 = Submission for export with local clearance for movements of goods under duty suspension, 3 = Submission for Duty Paid (to be used for movements of goods already released for consumption). The Message Type must not occur in the e-AD/e-SAD to which an ARC has been assigned, nor in the fallback document referred to in Article 9(1). n1 b Deferred Submission Flag D ‘R’ for submission of an e-AD/e-SAD for a movement that has begun under cover of the fallback document referred to in Article 9(1). ossible values: 0 = false, 1 = true. The value is ‘false’ by default. This data element must not occur in the e-AD/e-SAD to which an ARC has been assigned, nor in the fallback document referred to in Article 9(1). n1 1 EXCISE MOVEMENT R a Destination Type Code R Provide the destination of the movement using one of the following values: 1 = Tax warehouse (Article 16(1), point (a)(i), of Directive (EU) 2020/262), 2 = Registered consignee (Article 16(1), point (a)(ii), of Directive (EU) 2020/262), 3 = Temporary registered consignee Article 16(1), point (a)(ii), and Article 18(3) of Directive (EU) 2020/262), 4 = Direct delivery (Article 16(4) of Directive (EU) 2020/262), 5 = Exempted consignee (Article 16(1), point (a)(iv), of Directive (EU) 2020/262), 6 = Export (point (iii) and (v) of Article 16(1)(a) of Directive (EU) 2020/262), 8 = Unknown destination (consignee unknown; Article 22 of Directive (EU) 2020/262), 9 = Destination – Certified Consignee (Article 33(1) of Directive (EU) 2020/262), 10 = Destination – Temporary Certified Consignee (Articles 33(1) and 35(8) of Directive (EU) 2020/262); 11 = Destination-Return to the place of dispatch of the Consignor. n..2 b Journey Time R Provide the normal period of time necessary for the journey taking into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two-digit number (examples: H12, or D04). Indication for ‘H’ should be less or equal to 24. Indication for ‘D’ should be less or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code list 12 of Annex II. an3 c Transport Arrangement R Identify the person responsible for arranging the first transport using one of the following values: 1 = Consignor, 2 = Consignee, 3 = Owner of goods, 4 = Other. n1 d ARC R To be provided by the competent authorities of the Member State of dispatch upon validation of the draft e-AD/e-SAD See Code list 2 of Annex II. an21 e Date and Time of Validation of e-AD/e-SAD R To be provided by the competent authorities of the Member State of dispatch upon validation of the draft e-AD/e-SAD The addressed time is local time. dateTime f Sequence Number R To be provided by the competent authorities of the Member State of dispatch upon validation of the draft e-AD/e-SAD and for each change of destination Set to 1 at initial validation and then incremented by 1 in each e-AD/e-SAD generated by the competent authorities of the Member State of dispatch upon each change of destination. n..2 g Date and Time of Validation of Update C The date and time of validation of the change of destination message in Table 3, to be provided by the competent authorities of the Member State of dispatch in case of change of destination The addressed time is local time. dateTime 2 TRADER Consignor R a Trader Excise Number R Provide a valid SEED registration number of the authorised warehousekeeper, registered consignor, certified consignor or temporary certified consignor. an13 b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 3 TRADER Place of Dispatch C ‘R’ if Origin Type Code in box 9d is ‘1’ or ‘3’ a Tax Warehouse Reference C ‘R’ if Origin Type Code in box 9d is ‘1’ Provide a valid SEED registration number of the tax warehouse of dispatch. an13 b Trader Name C For box 3b, 3c, 3e and 3f: ‘R’ if Origin Type Code in box 9d is ‘3’ an..182 c Street Name C an..65 d Street Number O an..11 e Postcode C an..10 f City C an..50 g NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 4 OFFICE of Dispatch – Import C ‘R’ if Origin Type Code in box 9d is ‘2’ a Office Reference Number R Provide the code of the customs office responsible for release for free circulation. See Code list 4 of Annex II. an8 5 TRADER Consignee C ‘R’, except for Message Type ‘2 – Submission for export with local clearance’ or for Destination Type Code 8 (See Destination Type Codes in box 1a) a Trader Identification C — ‘R’ for Destination Type Code 1, 2, 3, 4, 9, 10 and 11 — ‘O’ for Destination Type Code 6 — This data element does not apply for Destination Type Code 5 (See Destination Type Codes in box 1a) For Destination Type Code: — 1, 2, 3, 4, 9 and 10: provide a valid SEED registration number of the authorised warehousekeeper, registered consignee, temporary registered consignee, certified consignee or temporary certified consignee, — 6: provide the VAT identification number of the person representing the consignor at the office of export. — 11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified consignor of the movement. an..16 b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 h EORI Number C — ‘O’ for Destination Type Code 6 — This data element does not apply for Destination Type Code 1, 2, 3, 4, 5, 8, 9, 10 and 11. (See Destination Type Codes in box 1a) Provide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(1) of Directive (EU) 2020/262. an..17 6 TRADER COMPLEMENT Consignee C ‘R’ for Destination Type Code 5 (See Destination Type Codes in box 1a) a Member State Code R Provide the Member State of destination using the Country Code in Code list 3 of Annex II. a2 b Serial Number of Certificate of Exemption D ‘R’ if a serial number is mentioned on the excise duty exemption certificate established in Implementing Regulation (EU) 2022/1637 an..255 7 TRADER Place of Delivery C — ‘R’ for Destination Type Code 1, 4, 9 and 10 — ‘O’ for Destination Type Code 2, 3 and 5 (See Destination Type Codes in box 1a) Provide the actual place of delivery of the excise goods. For Destination Type Code 2, the data group: — is ‘O’ for the e-AD, since the Member State of dispatch can fill in this box with the address of the registered consignee defined in SEED, — does not apply for the draft e-AD. — a Trader Identification C — ‘R’ for Destination Type Code 1, 9 and 10 — ‘O’ for Destination Type Code 2, 3, and 5 (See Destination Type Code in box 1a) For Destination Type Code: — 1: provide a valid SEED registration number of the tax warehouse of destination, — 2, 3, 5, 9 and 10: provide the VAT identification number or any other identifier. an..16 b Trader Name C — ‘R’ for Destination Type Code 1, 2, 3, 5, 9 and 10 — ‘O’ for Destination Type Code 4 (See Destination Type Codes in box 1a) an..182 c Street Name C For box 7c, 7e and 7f: — ‘R’ for Destination Type Code 2, 3, 4, 5, 9 and 10 — ‘O’ for Destination Type Code 1 (See Destination Type Codes in box 1a) an..65 d Street Number O an..11 e Postcode C an..10 f City C an..50 g NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 8 OFFICE Place of Delivery – Customs C ‘R’ in case of export (Destination Type Code 6) (See Destination Type Codes in box 1a) a Office Reference Number R Provide the code of the office of export at which the export declaration will be lodged. See Code list 4 of Annex II. an8 9 e-AD/e-SAD R a Local Reference Number R A unique serial number assigned to the e-AD/e-SAD by the consignor which identifies the consignment in the records of the consignor. an..22 b Invoice Number R Provide the number of the invoice relating to the goods. If the invoice has not yet been prepared, the number of the delivery note or any other transport document should be given. an..35 c Invoice Date O The Member State of dispatch may decide to make this data ‘R’ The date of the document shown in box 9b. Date d Origin Type Code R The possible values for the origin of the movement are: 1 = Origin – Tax warehouse (in the situations referred to in Article 16(1)(a) of Directive (EU) 2020/262), 2 = Origin – Import (in the situation referred to in Article 16(1), point (b), of Directive (EU) 2020/262), 3 = Origin – Duty Paid (in the situation referred to in Article 33(1) of Directive (EU) 2020/262). n1 e Date of Dispatch R The date at which the movement begins in accordance with Article 19(1) or Article 33(3) of Directive (EU) 2020/262. This date cannot be later than 7 days after the date of submission of the draft e-AD/e-SAD. The date of dispatch can be a date in the past in the case referred to of Article 26 or Article 38 of Directive (EU) 2020/262. Date f Time of Dispatch O The Member State of dispatch may decide to make this data ‘R’ The time at which the movement begins in accordance with Article 19(1) or Article 33(3) of Directive (EU) 2020/262. The addressed time is local time. Time g Upstream ARC D To be provided by the competent authorities of the Member State of dispatch upon validation of new e-ADs following the validation of the message ‘Splitting operation’ (Table 5) The ARC to be provided is the ARC of the replaced e-AD. an21 9.1 IMPORT SAD C ‘R’ if Origin Type Code in box 9d is ‘2’ (import) 9X a Import SAD Number R The SAD Number shall be provided either by the consignor at the time of submission of the draft e-AD or by the competent authorities of the Member State of dispatch upon validation of the draft e-AD Provide the number(s) of the single administrative document(s) used for the release for free circulation of the goods concerned. an..21 10 OFFICE Competent Authority at Dispatch R a Office Reference Number R Provide the code of the office of the competent authorities in the Member State of dispatch responsible for excise control at the place of dispatch. See Code list 4 of Annex II. an8 11 MOVEMENT GUARANTEE R a Guarantor Type Code R Identify the person(s) responsible for providing the guarantee using guarantor type code in Code list 5 of Annex II. n..4 12 TRADER Guarantor C ‘R’ if one of the following Guarantor Type Codes applies: 2, 3, 12, 13, 23, 24, 34, 123, 124, 134, 234 or 1234 (See Guarantor Type Code in Code list 5 of Annex II) Identify the transporter and/or the owner of the goods if they provide the guarantee. 2X a Trader Excise Number O The Member State of dispatch may decide to make this data ‘R’ Provide a valid SEED registration number or VAT identification number of the transporter or owner of the excise goods. an13 b VAT Number O an..14 c Trader Name C For 12c, d, f and g: ‘O’ if Trader Excise Number is provided, otherwise ‘R’ an..182 d Street Name C an..65 e Street Number O an..11 f Postcode C an..10 g City C an..50 h NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 13 TRANSPORT R a Transport Mode Code R Provide the mode of transport at the time of the start of the movement, using the codes in Code list 6 of Annex II. If Guarantor Type Code is ‘No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262’, the Transport Mode Code must be ‘Fixed transport installation’ or ‘Sea Transport’. n..2 b Complementary Information C ‘R’ if Transport Mode Code is ‘Other’ Otherwise ‘O’ Provide a textual description of the mode of transport. an..350 c Complementary Information_LNG C ‘R’ if corresponding text field is used Provide language code, see Code list 1 of Annex II to define the language used in this data group. a2 14 TRADER Transport Arranger C ‘R’ to identify the person responsible for arranging the first transport if value in box 1c is ‘3’ or ‘4’ a VAT Number O The Member State of dispatch may decide to make this data ‘R’ an..14 b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 15 TRADER First Transporter O The Member State of dispatch may decide to make this data ‘R’ Identify the person carrying out the first transport. a VAT Number O an..14 b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide language code, see Code list 1 of Annex II to define the language used in this data group. a2 16 TRANSPORT DETAILS R 99X a Transport Unit Code R Provide Transport Unit Code(s) related to the transport mode indicated in box 13a. See Code list 7 of Annex II. n..2 b Identity of Transport Units C ‘R’ if the Transport Unit Code is other than 5 (See box 16a) Enter the registration number of the transport unit(s) when the Transport Unit Code is other than 5. an..35 c Identity of Commercial Seal D ‘R’ if commercial seals are used Provide the identification of the commercial seals, if used to seal the transport unit. an..35 d Seal Information O Provide any additional information concerning those commercial seals (e.g. type of seals used). an..350 e Seal Information_LNG C ‘R’ if corresponding text field is used Provide language code presented in Code list 1 of Annex II to define the language used in this data group. a2 f Complementary Information O Provide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units. an..350 g Complementary Information_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 17 E-AD/E-SAD Body R A separate data group must be used for each product composing the consignment. 999x a Body Record Unique Reference R Provide a unique sequential number, starting with 1. n..3 b Excise Product Code R Provide the applicable Excise Product Code, see Code list 10 of Annex II. If Guarantor Type Code is ‘No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262’ the Excise Product Code must be that of an energy product. Excise Product Code S600 is applicable only to e-SAD pursuant to Article 27(1), point (a), of Directive 92/83/EEC an4 c CN Code R Provide the CN Code applicable at the date of dispatch. The value of this data element must be greater than zero. n8 d Quantity R Provide quantity (expressed in the unit of measurement associated with the product code – See Code lists 10 and 11 of Annex II). For a movement to a registered consignee referred to in Article 18(3) and certified consignee referred to in Article 35(8) of Directive (EU) 2020/262, the quantity shall not exceed the quantity which it is authorised to receive. For a movement to an exempted organisation referred to in Article 11 of Directive (EU) 2020/262, the quantity shall not exceed the quantity registered in the excise duty exemption certificate. The value of this data element must be greater than zero. n..15,3 e Gross Mass R Provide the gross mass of the consignment (the excise goods with packaging). The value of this data element must be greater than zero. The Gross Mass must be equal to or higher than Net Mass. n..16,6 f Net Mass R Provide the mass of the excise goods without packaging (for alcohol and alcoholic beverages, energy products and for all tobacco products except cigarettes). The value of this data element must be greater than zero. The Gross Mass must be equal to or higher than Net Mass. n..16,6 g Alcoholic strength by Volume in Percentage C ‘R’ if applicable for the excise good in question Provide the alcoholic strength (percentage by volume at 20 °C) if applicable in accordance with Code list 10 of Annex II. The value of this data element must be greater than zero. The value of this data item must be greater than 0,5 and less than or equal to 100. n..5,2 h Degree Plato D ‘R’ if the Member State of dispatch and/or the Member State of destination tax beer on the basis of degree Plato For beer, provide the Degree Plato if the Member State of dispatch and/or the Member State of destination tax beer on that basis. See Code list 10 and 13 of Annex II. The value of this data element must be greater than zero. n..5,2 i Fiscal Mark O Provide any additional information concerning the fiscal marks required by the Member State of destination. an..350 j Fiscal Mark_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 k Fiscal Mark Used flag D ‘R’ if fiscal marks are used Provide ‘1’ if the goods carry or contain fiscal marks or ‘0’ if the goods do not carry or contain fiscal marks. n1 l Designation of Origin O This box can be used to give certification: 1. in the case of certain wines, relating to the protected designation of origin or geographical indication (PDO or PGI) and the vintage year or the wine-grape variety, in accordance with Articles 24 and 31 of Commission Delegated Regulation (EU) 2018/273 (3), Certification shall be given in the terms mentioned in box 9 of Part I of Annex VII of Delegated Regulation (EU) 2018/273. If the product is a PDO or PGI the terms are followed by the name(s) of the PDO or PGI and its register number(s) as provided for in Article 119(1), point (b), of Regulation (EU) No 1308/2013 of the European Parliament and of the Council (4). 2. in the case of certain spirit drinks, for which the marketing is relating to the spirit category or categories, geographical indication (GI) and/or the maturation period/age of the product, in accordance with the relevant Union legislation on spirit drinks (in particular Articles 10 and 13(6), Chapter III and Annex I of Regulation (EU) 2019/787 (5)) certification shall be given in the following terms: ‘It is hereby certified that the product described is marketed and labelled in compliance with Regulation (EU) 2019/787’. 3. For alcoholic beverages produced by certified independent small producers, the declaration concerning the type of alcoholic beverage authorised in the certificate in accordance with Article 2 of Commission Implementing Regulation (EU) 2021/2266 (6) shall be added where it is intended to claim a reduced excise duty rate in the Member State of destination. 4. For alcoholic beverages produced by self-certified independent small producers, the declaration concerning the status of the producer in accordance with Article 4, Article 5(1) and Article 5(2) of Implementing Regulation (EU) 2021/2266 shall be added where it is intended to claim a reduced excise duty rate in the Member State of destination. an..350 m Designation of Origin_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 n Size of Producer O For alcoholic beverages produced by self-certified independent small producers, the annual production quantity in accordance with Article 5(3) of Implementing Regulation (EU) 2021/2266 shall be provided in case it is intended to claim a reduced excise duty rate in the Member State of destination. The value of this data element shall be greater than zero. n..15 o Density C ‘R’ if applicable for the excise good in question Provide the density at 15 °C, if applicable in accordance with Code list 10 of Annex II. The value of this data element must be greater than zero. n..5,2 p Commercial Description O The Member State of dispatch may decide to make this data required Provide the commercial description of the goods in order to identify the products transported. For the bulk transport of the wines referred to in paragraphs 1 to 9, 15 and 16 of Part II of Annex VII to Regulation (EU) No 1308/2013 the product description shall contain the optional particulars set out in Article 120 of that Regulation, provided that they are shown on the labelling or that it is planned to show them on the labelling. For any spirit drink, the commercial description shall include its legal name in accordance with Article 10 of Regulation (EU) 2019/787. an..350 q Commercial Description_LNG C ‘R’ if corresponding text field is used Provide language code presented in Code list 1 of Annex II to define the language used in this data group. a2 r Brand Name of Products D ‘R’ if the excise goods have a brand name. The Member State of dispatch may decide that the brand name of the products transported need not be provided if it is given in the invoice or other commercial document referred to in box 9b Provide the brand name of the goods, if applicable. an..350 s Brand Name of Products_LNG C ‘R’ if corresponding text field is used Provide language code presented in Code list 1 of Annex II to define the language used in this data group. a2 t Maturation Period or Age of Products O For spirit drinks, the maturation period or age must correspond to that indicated in their description, presentation and labelling, as referred to in Article 13(6) of Regulation (EU) 2019/787. an..350 u Maturation Period or Age of Products_LNG C ‘R’ if corresponding text field is used Provide language code presented in Code list 1 of Annex II to define the language used in this data group. a2 17.1 PACKAGE R 99x a Kind of Packages Code R Provide the kind of package using one of the codes in Code list 8 of Annex II. an2 b Number of Packages C ‘R’ if marked ‘Countable’ Provide the number of packages if the packages are countable in accordance with Code list 8 of Annex II. In case the ‘Number of Packages’ is set to ‘0’, then there should exist at least one PACKAGE with the same ‘Shipping Marks’ and ‘Number of Packages’ with value greater than ‘0’. n..15 c Identity of Commercial Seal D ‘R’ if commercial seals are used Provide the identification of the commercial seals, if used to seal the packages. an..35 d Seal Information O Provide any additional information concerning those commercial seals (e.g. type of seals used). an..350 e Seal Information_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 f Shipping Marks C — ‘R’ if Number of Packages is 0 ‘O’ Otherwise an..999 17.2 WINE PRODUCT D ‘R’ for wine products included in Part XII of Annex I to Regulation (EU) No 1308/2013 a Category of Wine Product R For wine products included in Part XII of Annex I to Regulation (EU) No 1308/2013, provide one of the following values: 1 = Wine without PDO/PGI, 2 = Varietal wine without PDO/PGI, 3 = Wine with PDO or PGI, 4 = Imported wine, 5 = Other. n1 b Wine-Growing Zone Code D ‘R’ for wine products in bulk (nominal volume of more than 60 litres) Provide the wine-growing zone in which the product transported originates in accordance with Appendix 1 of Annex VII to Regulation (EU) No 1308/2013. n..2 c Third Country of Origin C ‘R’ if Category of Wine Product in box 17.2a is ‘4’ (imported wine) Provide a ‘Country Code’ as referred in Code list 3 of Annex II other than that of an EU Member State or a territory where Directive (EU) 2020/262 is applicable. a2 d Other Information O an..350 e Other Information_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 17.2.1 WINE OPERATION Code D ‘R’ for wine products in bulk (nominal volume of more than 60 litres) 99x a Wine Operation Code R Provide one or several ‘Wine operation Code(s)’ in accordance with the list in point 2.1.(e)(ii) of part B of Annex V to Delegated Regulation (EU) 2018/273. n..2 18 DOCUMENT Certificate O 9x a Short Description of Document C ‘R’, unless data field 18c or 18e is used Provide a description of any certificate that relates to the transported goods, for instance certificates related to the Designation of Origin referred to in box 17l. an..350 b Short Description of Document_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 c Reference of Document C ‘R’, unless data field 18a or 18e is used Provide a reference to any certificate that relates to the transported goods. an..350 d Reference of Document_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 e Document Type C ‘R’, unless data field 18a or 18c is used Provide the document type code presented in Code List 15 of Annex II to Commission Implementing Regulation (EU) No 323/2016 (7). an..4 f Document Reference C ‘R’ if Document Type in box 18e is used an..35 Cancellation of the electronic administrative document (not applicable to e-SAD)

A B C D E F G 1 ATTRIBUTE R a Date and Time of Validation of Cancellation C To be provided by the competent authorities of the Member State of dispatch upon validation of the draft cancellation message The addressed time is local time dateTime 2 EXCISE MOVEMENT e-AD R a ARC R Provide the ARC of the e-AD for which cancellation is requested an21 3 CANCELLATION R a Cancellation Reason R Provide the reason for cancelling the e-AD, using the codes in Annex II, Code list 9 n1 b Complementary Information C — ‘R’ if Cancellation Reason is 0 — ‘O’ if Cancellation Reason is 1, 2, 3 or 4 — (See box 3.a) Provide any additional information concerning the cancellation of the e-AD an..350 c Complementary Information_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Annex II, Code list 1 to define the language used in this data group a2 Messages concerning the change of destination

A B C D E F G 1 ATTRIBUTE R a Date and Time of Validation of Change of Destination C To be provided by the competent authorities of the Member State of dispatch upon validation of the draft change of destination message The addressed time is local time. dateTime 2 e-AD/e-SAD Update R a Sequence Number C To be provided by the competent authorities of the Member State of dispatch upon validation of the draft change of destination message Set to 1 at initial validation of the e-AD/e-SAD and then incremented by 1 upon each change of destination. n..2 b ARC R Provide the ARC of the e-AD/e-SAD of which the destination is changed. an21 c Journey time D ‘R’ when the journey time changes following the change of destination Provide the normal period of time necessary for the journey taking into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two-digit number (examples: H12, or D04). Indication for ‘H’ should be less or equal to 24. Indication for ‘D’ should be less or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code list 12 of Annex II. an3 d Changed Transport Arrangement D ‘R’ when the person responsible for arranging the transport changes following the change of destination Identify the person responsible for arranging the transport using one of the following values: 1 = Consignor, 2 = Consignee, 3 = Owner of goods, 4 = Other. n1 e Invoice Number D ‘R’ when the invoice changes following the change of destination Provide the number of the invoice relating to the goods. If the invoice has not yet been prepared, the number of the delivery note or any other transport document should be given. an..35 F Invoice Date O The Member State of dispatch may decide to make this data ‘R’ when the Invoice Number changes following the change of destination The date of the document shown in box 2e. date g Transport Mode Code C ‘R’ when the Transport Mode changes following the change of destination ‘R’ if Guarantor Type Code is given and is ‘No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262’ ‘O’ otherwise Provide the mode of transport using the codes in Code list 6 of Annex II. If Guarantor Type Code in box 7a (if given) or in the last e-AD (box 11a of Table 1) or in the last, if any, ‘Change of destination’ message (box 7b) that indicated change of place of delivery is ‘No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262’ the Transport Mode Code must be ‘Fixed transport installation’ or ‘Sea Transport’. n..2 h Complementary Information C ‘R’ if Transport Mode Code is given and is ‘Other’ Provide a textual description of the mode of transport. an..350 i Complementary Information_LNG C ‘R’ if corresponding text field is used Provide language code presented in Code list 1 of Annex II to define the language used in this data group. a2 3 CHANGED Destination R a Destination Type Code R Provide the new destination of the movement using one of the following values: 1 = Tax warehouse (point (i) of Article 16(1)(a) of Directive (EU) 2020/262), 2 = Registered consignee (point (ii) of Article 16(1)(a) of Directive (EU) 2020/262), 3 = Temporary registered consignee (point (ii) of Article 16(1)(a) and Article 18(3) of Directive (EU) 2020/262), 4 = Direct delivery (Article 16(4) of Directive (EU) 2020/262), 6 = Export (point (iii) and (v) of Article 16(1)(a) of Directive (EU) 2020/262), 9 = Destination – Certified Consignee (Article 33(1) of Directive (EU) 2020/262), 10 = Destination – Temporary Certified Consignee (Articles 33(1) and 35(8) of Directive (EU) 2020/262), 11 = Destination – Return to the place of dispatch of the Consignor. n..2 4 TRADER New Consignee D ‘R’ when the consignee changes following the change of destination a Trader Identification C — ‘R’ for Destination Type Code 1, 2, 3 4, 9, 10 and 11 — ‘O’ for Destination Type Code 6 (See Destination Type Codes in box 3a) For Destination Type Code: — 1, 2, 3, 4, 9 and 10: provide a valid SEED registration number of the authorised warehousekeeper, registered consignee, certified consignee or temporary certified consignee, — 6: provide the VAT identification number of the person representing the consignor at the office of export. — 11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified consignor of the movement. an..16 b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 h EORI Number C — ‘O’ for Destination Type Code 6 — This data element does not apply for Destination Type Code 1, 2, 3, 4, 9, 10 and 11 (See Destination Type Codes in box 3a) Provide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(1) of Directive (EU) 2020/262 an..17 5 TRADER Place of Delivery C — ‘R’ for Destination Type Code 1, 4, 9 and 10 — ‘O’ for Destination Type Code 2 and 3 (See Destination Type Codes in box 3a) Provide the actual place of delivery of the excise goods. For Destination Type Code 2, the data group: — is ‘O’ after successful validation of the draft change of destination, since the Member State of Dispatch can fill in this box with the address of the Registered Consignee defined in SEED, — does not apply for the draft change of destination. a Trader Identification C — ‘R’ for Destination Type Code 1, 9 and 10 — ‘O’ for Destination Type Code 2 and 3 — (See Destination Type Codes in box 3a) For Destination Type Code: — 1: provide a valid SEED registration number of the tax warehouse of destination, — 2, 3, 9 and 10: provide the VAT identification number or any other identifier. an..16 b Trader Name C — ‘R’ for Destination Type Code 1, 2, 3, 9 and 10 — ‘O’ for Destination Type Code 4 — (See Destination Type Codes in box 3a) an..182 c Street Name C For box 5c, 5e and 5f: — ‘R’ for Destination Type Code 2, 3, 4, 9 and 10 — ‘O’ for Destination Type Code 1 — (See Destination Type Codes in box 3a) an..65 d Street Number O an..11 e Postcode C an..10 f City C an..50 g NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 6 OFFICE Place of Delivery – Customs C ‘R’ in case of export (Destination Type Code 6) (See Destination Type Codes in box 3a) a Office Reference Number R Provide the code of the office of export at which the export declaration will be lodged in accordance with Article 221(2) of Commission Implementing Regulation (EU) 2015/2447 (8). See Code list 4 of Annex II. Enter a code of a customs office that exists in the customs office list with export role. an8 7 MOVEMENT GUARANTEE D ‘O’ for movements under duty suspension. This data group does not apply to movements of goods already released for consumption a Guarantor Type Code R Identify the person(s) responsible for providing the guarantee using guarantor type code in Code list 5 of Annex II. If Guarantor Type Code is ‘No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262’, the Excise Product Code contained in the last e-AD (box 17b of Table 1) or in the last, if any, ‘Report of receipt/Report of export’ message (box 7d of Table 6) that indicated partial refusal must be an energy product. n..4 7.1 TRADER Guarantor C ‘R’ if one of the following Guarantor Type Codes applies: 2, 3, 12, 13, 23, 24, 34, 123, 124, 134, 234 or 1234 (See Guarantor Type Code in Code list 5 of Annex II) Identify the transporter and/or the owner of the goods if they provide the guarantee. 2X a Trader Excise Number O The Member State of dispatch may decide to make this data ‘R’ Provide a valid SEED registration number or VAT identification number of the transporter or owner of the excise goods. an13 b VAT Number O an..14 c Trader Name C For 7c, d, f and g: ‘O’ if Trader Excise Number is provided, otherwise ‘R’ an..182 d Street Name C an..65 e Street Number O an..11 f Postcode C an..10 g City C an..50 h NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 8 TRADER New Transport Arranger C ‘R’ to identify the person responsible for arranging the transport if the value in box 2d is ‘3’ or ‘4’ a VAT Number O The Member State of dispatch may decide to make this data ‘R’ an..14 b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 9 TRADER New Transporter O The Member State of dispatch may decide to make this data ‘R’ when the transporter changes following the change of destination Identify the new person carrying out the transport. a VAT Number O an..14 b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 10 TRANSPORT DETAILS D ‘R’ when the transport details have changed following the change of destination 99x a Transport Unit Code R Provide Transport Unit Code(s) related to the transport mode indicated in box 2g, see Code list 7 of Annex II. n..2 b Identity of Transport Units C ‘R’ if the Transport Unit Code is other than 5 (See box 10a) Enter the registration number of the transport unit(s) when the Transport Unit Code is other than 5. an..35 c Identity of Commercial Seal D ‘R’ if commercial seals are used Provide the identification of the commercial seals, if used to seal the transport unit. an..35 d Seal Information O Provide any additional information concerning those commercial seals (e.g. type of seals used). an..350 e Seal Information_LNG C ‘R’ if corresponding text field is used Provide language code, see Code list 1 of Annex II. a2 f Complementary Information O Provide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units. an..350 g Complementary Information_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 Change of destination/splitting of movement

A B C D E F G 1 EXCISE NOTIFICATION R a Notification Type R To be provided by the competent authorities of the Member State of destination (in the case of Notification of Change of Destination) or of the Member State of dispatch (in the case of Notification of splitting) Provide the reason for the notification using one of the following values: 1 = Change of destination 2 = Splitting n1 b Notification Date and Time R To be provided by the competent authorities of the Member State of destination (in the case of Notification of Change of Destination) or of the Member State of dispatch (in the case of Notification of splitting) The addressed time is local time. dateTime c ARC R To be provided by the competent authorities of the Member State of destination (in the case of Notification of Change of Destination) or of the Member State of dispatch (in the case of Notification of splitting) Provide the ARC of the e-AD or e-SAD (the latter only in case of change of destination) for which the notification is provided. an21 d Sequence Number R To be provided by the competent authorities of the Member State of destination (in the case of Notification of Change of Destination) or of the Member State of dispatch (in the case of Notification of splitting) Provide the Sequence Number of the e-AD or e-SAD (the latter only in case of change of destination). Set to 1 at initial validation of the e-AD or e-SAD (the latter only in case of change of destination) and then incremented by 1 upon each change of destination. n..2 2 DOWNSTREAM ARC C ‘R’ if the Notification Type is 2 in box 1a To be provided by the competent authorities of the Member State of dispatch 9x a ARC R To be provided by the competent authorities of the Member State of dispatch an21 Splitting of consignment (not applicable to e-SAD)

A B C D E F G 1 e-AD Splitting R a Upstream ARC R Provide the ARC of the e-AD to be split. See Code list 2 of Annex II. an21 2 MSA of Splitting R a Member State Code R Provide the Member State in the territory of which is carried out the splitting of the movement using the Member State code in Code list 3 of Annex II. a2 3 e-AD Split Details R Splitting is achieved by fully replacing the concerned e-AD by two or several new ones. 9x a Local Reference Number R A unique serial number assigned to the e-AD by the consignor which identifies the consignment in the records of the consignor. an..22 b Journey Time D ‘R’ when the journey time changes following the splitting operation Provide the normal period of time necessary for the journey taking into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two-digit number (examples: H12, or D04). Indication for ‘H’ should be less or equal to 24. Indication for ‘D’ should be less or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code list 12 of Annex II. an3 c Changed Transport Arrangement D ‘R’ when the person responsible for arranging the transport changes following the splitting operation Identify the person responsible for arranging the first transport using one of the following values: 1 = Consignor, 2 = Consignee, 3 = Owner of goods, 4 = Other. n1 3.1 CHANGED Destination R a Destination Type Code R Provide the destination of the movement using one of the following values: 1 = Tax warehouse (point (i) of Article 16(1), point (a) of Directive (EU) 2020/262), 2 = Registered consignee (point (ii) of Article 16(1), point (a), of Directive (EU) 2020/262), 3 = Temporary registered consignee (Article 16(1), point (a)(ii) and Article 18(3) of Directive (EU) 2020/262), 4 = Direct delivery (Article 16(4) of Directive (EU) 2020/262), 6 = Export (Article 16(1), point (a)(iii) and (v), of Directive (EU) 2020/262), 8 = Unknown destination (consignee unknown; Article 22 of Directive (EU) 2020/262). n..2 3.2 TRADER New Consignee C ‘O’ if the Destination Type Code is other than 8 (See Destination Type Codes in box 3.1a) For Destination Type Code: 1, 2, 3, 4 and 6: Change of the consignee following the splitting operation renders this data group ‘R’. a Trader Identification C — ‘R’ for Destination Type Code 1, 2, 3 and 4 — ‘O’ for Destination Type Code 6 — This data element does not apply for Destination Type Code 8 (See Destination Type Codes in box 3.1a) For Destination Type Code: — 1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered consignee, — 6: provide the VAT identification number of the person representing the consignor at the office of export. an..16 b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 h EORI Number C — ‘O’ for Destination Type Code 6 — This data element does not apply for Destination Type Code 1, 2, 3, 4 and 8 (See Destination Type Codes in box 3.1a) Provide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(1) of Directive (EU) 2020/262. an..17 3.3 TRADER Place of Delivery C — ‘R’ for Destination Type Code 1 and 4 — ‘O’ for Destination Type Code 2 and 3 (See Destination Type Codes in box 3.1a) a Trader Identification C — ‘R’ for Destination Type Code 1 — ‘O’ for Destination Type Code 2 and 3 (See Destination Type Codes in box 3.1a) For Destination Type Code: — 1: provide a valid SEED registration number of the tax warehouse of destination, — 2 and 3: provide the VAT identification number or any other identifier. an..16 b Trader Name C — ‘R’ for Destination Type Code 1, 2 and 3 — ‘O’ for Destination Type Code 4 (See Destination Type Codes in box 3.1a) an..182 c Street Name C For box 3.3c, 3.3e and 3.3f: — ‘R’ for Destination Type Code 2, 3 and 4 — ‘O’ for Destination Type Code 1 (See Destination Type Codes in box 3.1a) an..65 d Street Number O an..11 e Postcode C an..10 f City C an..50 g NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 3.4 OFFICE Place of Delivery – Customs C ‘R’ in case of export (Changed Destination Type Code 6) (See Destination Type Codes in box 3.1a) a Office Reference Number R Provide the code of the office of export at which the export declaration will be lodged in accordance with Commission Delegated Regulation (EU) 2015/2446 (9). See Code list 4 of Annex II. an8 3.5 TRADER New Transport Arranger C ‘R’ to identify the person responsible for arranging the transport if the value in box 3c is ‘3’ or ‘4’ a VAT Number O The Member State of dispatch may decide to make this data ‘R’ an..14 b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 3.6 TRADER New Transporter O The Member State of dispatch may decide to make this data ‘R’ when the transporter changes following the splitting operation Identify the person carrying out the new transport. a VAT Number O an..14 b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 3.7 TRANSPORT DETAILS D ‘R’ when the transport details have changed following the splitting operation 99X a Transport Unit Code R Provide the Transport Unit Code(s). See Code list 7 of Annex II. n..2 b Identity of Transport Units C ‘R’ if the Transport Unit Code is other than 5 (See box 3.7a) Enter the registration number of the transport unit(s) when the Transport Unit Code is other than 5. an..35 c Identity of Commercial Seal D ‘R’ if commercial seals are used Provide the identification of the commercial seals, if used to seal the transport unit. an..35 d Seal Information O Provide any additional information concerning those commercial seals (e.g. type of seals used). an..350 e Seal Information_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 f Complementary Information O Provide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units. an..350 g Complementary Information_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 3.8 E-AD Body R A separate data group must be used for each product composing the consignment. 999x a Body Record Unique Reference R Provide the Body Record Unique Reference of the product in the original split e-AD. The Body Record Unique Reference must be unique per ‘e-AD Split Details’. The value of this data element must be greater than zero. n..3 b Excise Product Code R Provide the applicable excise product code, see Code list 10 of Annex II. an..4 c CN Code R Provide the CN code applicable at the date of submission of the splitting operation. The value of this data element must be greater than zero. n8 d Quantity R Provide quantity (expressed in the unit of measurement associated with the product code – See Code lists 10 and 11 of Annex II). For a movement to a registered consignee referred to in Article 18(3) of Directive (EU) 2020/262, the quantity shall not exceed the quantity which he is authorised to receive. For a movement to an exempted organisation referred to in Article 11 of Directive (EU) 2020/262, the quantity shall not exceed the quantity registered in the excise duty exemption certificate. The value of this data element must be greater than zero. n..15,3 e Gross Mass R Provide the gross mass of the consignment (the excise goods with packaging). The value of this data element must be greater than zero. The Gross Mass must be equal to or higher than Net Mass. n..16,6 f Net Mass R Provide the mass of the excise goods without packaging. The value of this data element must be greater than zero. The Gross Mass must be equal to or higher than Net Mass. n..16,6 i Fiscal Mark O Provide any additional information concerning the fiscal marks required by the Member State of destination. an..350 j Fiscal Mark_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 in Annex II to define the language used in this data group. a2 k Fiscal Mark Used flag D ‘R’ if fiscal marks are used Provide ‘1’ if the goods contain or carry fiscal marks or ‘0’ if the goods do not contain or carry fiscal marks. n1 o Density C ‘R’ if applicable for the excise good in question Provide the density at 15 °C, if applicable in accordance with Code list 10 in the table in Annex II. The value of this data element must be greater than zero. n..5,2 p Commercial Description O The Member State of dispatch may decide to make this data required Provide the commercial description of the goods in order to identify the products transported. an..350 q Commercial Description_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 r Brand Name of Products D ‘R’ if the excise goods have a brand name Provide the brand name of the goods, if applicable. an..350 s Brand Name of Products_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 3.8.1 PACKAGE R 99x a Kind of Packages Code R Provide the kind of package, using one of the codes in Code list 8 of Annex II. an2 b Number of Packages C ‘R’ if marked ‘Countable’ Provide the number of packages if the packages are countable in accordance with Code list 8 of Annex II. In case the ‘Number of Packages’ is set to ‘0’, then there should exist at least one PACKAGE with the same ‘Shipping Marks’ and ‘Number of Packages’ with value greater than ‘0’. n..15 c Identity of Commercial Seal D ‘R’ if commercial seals are used Provide the identification of the commercial seals, if used to seal the packages. an..35 d Seal Information O Provide any additional information concerning those commercial seals (e.g. type of seals used). an..350 e Seal Information_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 c Shipping Marks C — ‘R’ if Number of Packages is 0 ‘O’ Otherwise an..999 Report of receipt/Report of export

A B C D E F G 1 ATTRIBUTE R a Date and Time of Validation of Report of Receipt/Export C To be provided by the competent authorities of the Member State of destination/export upon validation of the Report of receipt/Report of export The addressed time is local time. dateTime 2 EXCISE MOVEMENT R a ARC R Provide the ARC of the e-AD/e-SAD. See Code list 2 of Annex II. an21 b Sequence Number R Provide the sequence number of the e-AD/e-SAD. Set to 1 at initial validation of the e-AD/e-SAD and then incremented by 1 upon each change of destination n..2 3 TRADER Consignee C ‘R’, except where Message Type data element in the corresponding electronic administrative document is set to ‘2 – Submission for export with local clearance’ a Trader Identification C — ‘R’ for Destination Type Code 1, 2, 3, 4, 9, 10 and 11 — ‘O’ for Destination Type Code 6 — Does not apply for Destination Type Code 5 (See Destination Type Codes in box 1a of Table 1) For Destination Type Code: — 1, 2, 3, 4, 9 and 10 provide a valid SEED registration number of the authorised warehousekeeper, registered consignee, temporary registered consignee, certified consignee or temporary certified consignee, — 6: provide the VAT identification number of the person representing the consignor at the office of export. — 11: provide a valid SEED registration number of the consignee, which is the original certified consignor or temporary certified consignor of the movement an..16 b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 h EORI Number C — ‘O’ for Destination Type Code 6 — This data element does not apply for Destination Type Code 1, 2, 3, 4, 5, 8, 9 and 10 (See Destination Type Codes in box 1a of Table 1) Provide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(1) of Directive (EU) 2020/262 an..17 4 TRADER Place of Delivery C — ‘R’ for Destination Type Code 1 and 4 — ‘O’ for Destination Type Code 2, 3, 5, 9 and 10 (See Destination Type Codes in box 1 a of Table 1) Provide the actual place of delivery of the excise goods. a Trader Identification C — ‘R’ for Destination Type Code 1 — ‘O’ for Destination Type Code 2, 3 and 5 (See Destination Type Codes in box 1a of Table 1) For Destination Type Code: — 1: provide a valid SEED registration number of the tax warehouse of destination, — 2, 3, 5, 9 and 10: provide the VAT identification number or any other identifier. an..16 b Trader Name C — ‘R’ for Destination Type Code 1, 2, 3, 5, 9 and 10 — ‘O’ for Destination Type Code 4 (See Destination Type Codes in box 1a of Table 1) an..182 c Street Name C For box 4c, 4e and 4f: — ‘R’ for Destination Type Code 2, 3, 4, 5, 9 and 10 — ‘O’ for Destination Type Code 1 (See Destination Type Codes in box 1a of Table 1) an..65 d Street Number O an..11 e Postcode C an..10 f City C an..50 g NAD_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 5 OFFICE of Destination C ‘R’ for Destination Type Code 1, 2, 3, 4, 5, 9, 10 and 11 (See Destination Type Codes in box 1a of Table 1) a Office Reference Number R Provide the code of the office of the competent authorities in the Member State of destination responsible for excise control at the place of destination. See Code list 4 of Annex II. an8 6 REPORT of Receipt/Export R a Date of Arrival of the Excise Goods R The date at which the movement ends in accordance with Articles 19(2) and 33(4) of Directive (EU) 2020/262. Date b Global Conclusion of Receipt R The possible values are: 1 = Receipt accepted and satisfactory, 2 = Receipt accepted although unsatisfactory, 3 = Receipt refused, 4 = Receipt partially refused, 21 = Exit accepted and satisfactory, 22 = Exit accepted although unsatisfactory, 23 = Exit refused. n..2 c Complementary information O Provide any additional information concerning the receipt of the excise goods. an..350 d Complementary information_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2 7 REPORT of Receipt/Export BODY C ‘R’ if the value of the Global Conclusion of Receipt is other than 1 and 21 (See box 6b) 999X a Body Record Unique Reference R Provide the Body Record Unique Reference of the associated e-AD/e-SAD (box 17a of Table 1) related to the same excise product as in the associated e-AD/e-SAD for which one of the codes other than 1 and 21 is applicable. The value of this data element must be greater than zero n..3 b Indicator of Shortage or Excess D ‘R’ when a shortage or excess is detected for the body record concerned Possible values are: S = Shortage, E = Excess. a1 c Observed Shortage or Excess C ‘R’ if indicator in box 7b is given Provide quantity (expressed in the unit of measurement associated with the product code – See Code lists 10 and 11) The value of this data element must be greater than zero n..15,3 d Excise Product Code R Provide the applicable excise product code, see Code list 10 of Annex II. an4 e Refused Quantity C ‘R’ if the Global Conclusion of Receipt code is 4 (See box 6b) Provide quantity for each body record for which excise goods are refused (expressed in the unit of measurement associated with the product code – see Code lists 10 and 11 of Annex II). The value of this data element must be greater than zero n..15,3 7.1 UNSATISFACTORY REASON D ‘R’ for each body record for which the Global Conclusion of Receipt code 2, 3, 4, 22 or 23 applies (See box 6b) 9X a Unsatisfactory Reason R Possible values are: 0 = Other, 1 = Excess, 2 = Shortage, 3 = Goods damaged, 4 = Broken seal, 5 = Reported by ECS, 7 = Quantity higher than the one on the temporary authorisation. n1 b Complementary Information C — ‘R’ if Unsatisfactory Reason Code is 0 — ‘O’ if Unsatisfactory Reason Code is 1, 2, 3, 4, 5 or 7 (See box 7.1a) Provide any additional information concerning the receipt of the excise goods. an..350 c Complementary Information_LNG C ‘R’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2.