Commission Implementing Regulation (EU) 2019/2221 of 12 December 2019 amending Implementing Regulation (EU) No 612/2013 as regards the data registered in messages relating to the registration of economic operators and tax warehouses in the national registers and the Central Register
Date: 2019-12-12
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: European tax cooperation, data collection, database, electronic document management, exchange of information, excise duty, information storage and retrieval, information system, technical specification








L_2019333EN.01004701.xml










27.12.2019   


EN


Official Journal of the European Union


L 333/47








            COMMISSION IMPLEMENTING REGULATION (EU) 2019/2221
of 12 December 2019
         
amending Implementing Regulation (EU) No 612/2013 as regards the data registered in messages relating to the registration of economic operators and tax warehouses in the national registers and the Central Register


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 Article 22 thereof,

Whereas:







(1)


Annex I to Commission Implementing Regulation (EU) No 612/2013 (2) lays down the structure and content of messages relating to the registration of economic operators and tax warehouses in the national registers and the Central Register.












(2)


In order to achieve consistency between the structure of common request messages defined in Implementing Regulation (EU) No 612/2013 and in Commission Implementing Regulation (EU) 2016/323 (3), the possible values for the ‘Request Type’ data item should be modified in Table 1 of Annex I to Implementing Regulation (EU) No 612/2013 taking into account changes in the data requirements of a new version of the computerised system established by Decision No 1152/2003/EC of the European Parliament and of the Council (4).












(3)


The explanation in column F in Table 1 of Annex I to Implementing Regulation (EU) No 612/2013 should be updated to provide a clear identification of the ‘Value’ data element when the ‘Primary Criterion’ type code is set to the value ‘46 = Type of Transport’.












(4)


There is a need for further technical corrections of Table 1 of Annex I to Implementing Regulation (EU) No 612/2013 in order to bring clarity and precision to the applicable provisions.












(5)


Implementing Regulation (EU) No 612/2013 should therefore be amended accordingly.












(6)


In order to align the application date of this Regulation with the application date for a new version of the computerised system established by Decision No 1152/2003/EC, this Regulation should apply from 13 February 2020.












(7)


The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,





HAS ADOPTED THIS REGULATION:



Article 1
Annex I to Implementing Regulation (EU) No 612/2013 is amended in accordance with 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 13 February 2020.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 12 December 2019.


For the Commission


The President

Ursula VON DER LEYEN
            





(1)  
            OJ L 121, 8.5.2012, p. 1.

(2)  Commission Implementing Regulation (EU) No 612/2013 of 25 June 2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties (OJ L 173, 26.6.2013, p. 9).

(3)  Commission Implementing Regulation (EU) 2016/323 of 24 February 2016 laying down detailed rules on cooperation and exchange of information between Member States regarding goods under excise duty suspension pursuant to Council Regulation (EU) No 389/2012 (OJ L 66, 11.3.2016, p. 1).

(4)  Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products (OJ L 162, 1.7.2003, p. 5).




ANNEX
In Annex I to Regulation (EU) No 612/2013, Table 1 is replaced by the following:
(referred to in Article 4(5), Article 7(2) and Article 8(2))














A


B


C


D


E


F


G





1




ATTRIBUTES



R


 


 


 




 



a



Request Type


R


 


The possible values are:







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




7


=


Request for SEED statistics






n1




 



b



Request Message Name


C








—


‘R’ if <Request Type> is ‘2’










—


Does not apply otherwise





(see Request Type in box 1a)



The possible values are:







‘C_COD_DAT’


=


Common list of codes




‘C_PAR_DAT’


=


Common system parameters




‘ALL’


=


For complete structure






a..9




 



c



Requesting Office


R


 



(see Code list 5 in Annex II to Regulation (EC) No 684/2009)



an8




 



d



Request Correlation Identifier


C








—


‘R’ if <Request Type> is ‘2’, ‘5’, ‘6’ or ‘7’










—


Does not apply otherwise

(see Request Type in box 1a)







The value of <Request Correlation Identifier> is unique per Member State.


an..44




 



e



Start Date


C


For 1 e and f:






—


‘R’ if <Request Type> is ‘2’ or ‘5’










—


Does not apply otherwise

(see Request Type in box 1a)







 


date




 



f



End Date


C


 


date




 



g



Single Date


C








—


‘R’ if <Request Type> is ‘2’ or ‘5’










—


Does not apply otherwise

(see Request Type in box 1a)







 


date





2




E-AD LIST REQUEST



C








—


‘R’ if <Request Type> is ‘6’










—


Does not apply otherwise

(see Request Type in box 1a)







 


 




 



a



Member State Code


R


 



(see Code list 3 in Annex II to Regulation (EC) No 684/2009)



a2





2.1




RA_PRIMARY CRITERION



R


 


 


99x




 



a



Primary Criterion Type Code


R


 


The possible values are:







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




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 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)






n..2





2.1.1




RA_PRIMARY VALUE



O


 


 


99x




 



a



Value


R


 


If <Primary Criterion Type Code> is ‘46’ (Type of transport), then an existing <Transport Mode Code> in the list of <TRANSPORT MODES> shall be used.


an..255





3




STA_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:







1


=


Active and inactive economic operators




2


=


Pending expirations




3


=


Economic operators by type and tax warehouses




4


=


Excise activity




5


=


Changes to excise authorisations






n1





3.1




LIST OF MEMBER STATES Code



R


 


 


99x




 



a



Member State Code


R


 



(see Code list 3 in Annex II to Regulation (EC) No 684/2009)



a2





4




STA_PERIOD



C








—


‘R’ if <Request Type> is ‘7’










—


Does not apply otherwise

(see Request Type in box 1a)







 


 




 



a



Year


R


 


 


n4




 



b



Semester


C


For 4 b, c, and d:
The three following data fields are optional and exclusive:






—


<Semester>










—


<Quarter>










—


<Month>
i.e. If one of these data fields is given then the two other data fields do not apply






The possible values are:







1


=


First semester




2


=


Second semester






n1




 



c



Quarter


C


The possible values are:







1


=


First quarter




2


=


Second quarter




3


=


Third quarter




4


=


Fourth quarter






n1




 



d



Month


C


The possible values are:







1


=


January




2


=


February




3


=


March




4


=


April




5


=


May




6


=


June




7


=


July




8


=


August




9


=


September




10


=


October




11


=


November




12


=


December






n..2





5




REF_REQUEST



C








—


‘R’ if <Request Type> is ‘2’










—


Does not apply otherwise

(see Request Type in box 1a)







 


 




 



a



Common Risk Assessment Criteria flag


O


 


The possible values are:







0


=


No or False




1


=


Yes or True






n1





5.1




LIST OF CODES Code



O


 


 


99x




 



a



Requested List of Code


O


 


The possible values are:







1


=


Units of measure




2


=


Events types




3


=


Evidence types




4


=


(reserved)




5


=


(reserved)




6


=


Language codes




7


=


Member States




8


=


Country codes




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 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’






n..2