Commission Implementing Regulation (EU) 2022/2449 of 13 December 2022 amending Implementing Regulation (EU) No 612/2013 as regards the data registered in messages relating to the registration of economic operators involved in the movements of excise goods released for consumption in one Member State and moved to another Member State to be delivered there for commercial purposes
Date: 2022-12-13
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: EU Member State, administrative cooperation, carriage of goods, disclosure of information, exchange of information, excise duty, goods and services, information system, surveillance concerning imports, tax evasion




L_2022320EN.01001201.xml










14.12.2022   


EN


Official Journal of the European Union


L 320/12








            COMMISSION IMPLEMENTING REGULATION (EU) 2022/2449
of 13 December 2022
         
amending Implementing Regulation (EU) No 612/2013 as regards the data registered in messages relating to the registration of economic operators involved in the movements of excise goods released for consumption in one Member State and moved to another Member State to be delivered there for commercial purposes


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)


Article 1 of Decision (EU) 2020/263 of the European Parliament and of the Council (2) is currently applied to supervise movements of excise goods under a duty suspension arrangement within the meaning of Article 3, point (6), of Council Directive (EU) 2020/262 (3). That Directive extends the use of the computerised system referred to in Article 1 of Decision (EU) 2020/263 (‘the computerised system’) to the supervision of excise goods released for consumption in the territory of one Member State and then moved to the territory of another Member State in order to be delivered there for commercial purposes. Such movements are to take place under cover of an electronic simplified administrative document that is to be submitted by the consignor by using the computerised system, with effect from 13 February 2023. Until that date, Commission Regulation (EEC) No 3649/92 (4) applies under which such movements take place under cover of a document in paper form, namely the simplified accompanying document.












(2)


Commission Delegated Regulation (EU) 2022/1636 (5) establishes the structure and content of the electronic simplified administrative document exchanged through the computerised system and repeals Regulation (EEC) No 3649/92 as from 13 February 2023.












(3)


The structure and content of the electronic administrative documents exchanged through the computerised system were regulated under Commission Regulation (EC) No 684/2009 (6), implementing Council Directive 2008/118/EC (7), as regards the movement of excise goods under a duty suspension arrangement. The structure and content of the electronic administrative documents established by Delegated Regulation (EU) 2022/1636, and the rules and procedures laid down in Commission Implementing Regulation (EU) 2022/1637 (8), replace the ones laid down in Regulation (EC) No 684/2009. For reasons of clarity, references to Regulation (EC) No 684/2009 in Commission Implementing Regulation (EU) No 612/2013 (9) need to be amended.












(4)


Article 19 of Regulation (EU) No 389/2012 lays down an obligation for Member States to maintain electronic registers of authorisations held by economic operators, and tax warehouses, that are engaged in the movement of excise goods.












(5)


Council Regulation (EU) 2020/261 (10) extends the scope of Article 19 of Regulation (EU) No 389/2012, with effect from 13 February 2023, to include two new categories of economic operators, namely certified consignors and certified consignees moving excise goods that have already been released for consumption.












(6)


Council Regulation (EU) 2021/774 (11) extends the scope of Article 19 of Regulation (EU) No 389/2012, with effect from 13 February 2023, to include two new categories of economic operators, namely certified consignors and certified consignees moving excise goods that have already been released for consumption only occasionally.












(7)


Implementing Regulation (EU) No 612/2013 sets out the information to be recorded in the messages regarding the registration of economic operators and tax warehouses involved in the movement of excise goods under duty suspension. The scope of that Implementing Regulation should be extended to cover the information to be recorded in the messages regarding the registration of economic operators involved in the movement of excise goods that that have already been released for consumption.












(8)


Directive (EU) 2020/262 replaces and repeals Directive 2008/118/EC with effect from 13 February 2023. For reasons of clarity, references in Implementing Regulation (EU) No 612/2013 to Directive 2008/118/EC should be amended.












(9)


Annex I to Implementing Regulation (EU) No 612/2013 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, in the field of excise duties when goods are moved under duty suspension arrangement. The scope of such messages should be amended to incorporate the new types of economic operators involved in the movement of excise goods that have already been released for consumption.












(10)


Several technical updates to the computerised system have not yet been reflected in Table 3 of Annex I to Implementing Regulation (EU) No 612/2013. Therefore, that Table should be amended accordingly.












(11)


Annex II to Implementing Regulation (EU) No 612/2013 lays down the codes required for the completion of certain data fields in the messages relating to the authorisation of economic operators and tax warehouses in the national registers and in the Central Register, referred to in Article 19 of Regulation (EU) No 389/2012. Authorisations to move excise goods are provided by the competent authorities to economic operators, and a unique excise number as referred to in Article 19(2) of Regulation (EU) No 389/2012 is assigned to each authorisation. An economic operator may be granted more than one type of authorisation. Member States may group the multiple unique excise numbers of an economic operator under a single Global Excise Trader Identifier for the purposes of control and risk analysis. For this reason, a list of codes should be added to that Annex.












(12)


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












(13)


As the extension of the use of the computerised system is to apply as from 13 February 2023, the application of this Regulation should be deferred to that date.












(14)


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
Implementing Regulation (EU) No 612/2013 is amended as follows:






(1)


in Article 1, paragraph 3 is replaced by the following:

‘3.   Where codes are required for the completion of certain data fields in the messages referred to in paragraph 1, the codes listed in Annex II to this Regulation, or in Annex II to Commission Delegated Regulation (EU) 2022/1636 (*1), shall be used.


(*1)  Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods (OJ L 247, 23.9.2022, p. 2).’;"
                        










(2)


in Article 6, paragraph 3 is amended as follows:






(a)


point (a) is amended as follows:






(1)


the introductory wording is replaced by the following:






‘(a)


if the unique excise number submitted corresponds to a record for an authorised warehouse keeper, a registered consignee, a registered consignor, a certified consignee, or a certified consignor, the extract shall contain any of the following:’;














(2)


point (iv) is replaced by the following:






‘(iv)


information on the operator role code indicating whether a registered consignee or an authorised warehouse keeper is authorised under Article 16(4) of Council Directive (EU) 2020/262 (*2) to have excise goods moved to a place of direct delivery (data group 2.3 set out in Table 2 of Annex I);





(*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).’;"
                        














(b)


in point (c), the introductory wording is replaced by the following:

                                          ‘if the unique excise number submitted corresponds to a registered consignee or certified consignee or certified consignor that falls under points (h), (l) and (m) of Article 19(2) of Regulation (EU) No 389/2012, the extract shall, in addition to the data provided in point (a) of this paragraph, contain the following information:’;














(3)


Annex I is amended in accordance with Annex I to this Regulation;










(4)


Annex II is amended in accordance with Annex II to this Regulation.






Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 13 February 2023.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 13 December 2022.


For the Commission


The President

Ursula VON DER LEYEN
            





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

(2)  Decision (EU) 2020/263 of the European Parliament and of the Council of 15 January 2020 on computerising the movement and surveillance of excise goods (OJ L 58, 27.2.2020, p. 43).

(3)  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).

(4)  Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (OJ L 369, 18.12.1992, p. 17).

(5)  Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods (OJ L 247, 23.9.2022, p. 2).

(6)  Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 197, 29.7.2009, p. 24).

(7)  Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).

(8)  Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022 laying down the rules for the application of Council Directive (EU) 2020/262 as regards the use of documents in the context of movement of excise goods under a duty suspension arrangement and of movement of excise goods after release for consumption, and by establishing the form to be used for the exemption certificate (OJ L 247, 23.9.2022, p. 57).

(9)  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).

(10)  Council Regulation (EU) 2020/261 of 19 December 2019 amending Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic registers (OJ L 58, 27.2.2020, p. 1).

(11)  Council Regulation (EU) 2021/774 of 10 May 2021 amending Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic registers (OJ L 167, 12.5.2021, p. 1).




ANNEX I
Annex I to Implementing Regulation (EU) No 612/2013 is amended as follows:






(1)


in point 2, the following point (aa) is inserted:






‘(aa)


e-SAD: electronic simplified administrative document;’;














(2)


point 3 is amended as follows:






(a)


point (c) is replaced by the following:






‘(c)


‘Authorisation Start Date’ means the date from which an economic operator is authorised by the responsible Member State to produce, store, send or receive excise goods within the meaning of Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262;’;














(b)


point (e) is replaced by the following:






‘(e)


‘Validity Start Date’ means the date from which the premises of an economic operator have been declared by the responsible Member State to be valid as a location to produce, send or receive excise goods within the meaning of Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262;’;


















(3)


tables 1 to 4 are replaced by the following:
‘Table 1


Common request

(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/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






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 4 in Annex II to Delegated Regulation (EU) 2022/1636)



an8




 



d



Request Correlation Identifier


C








—


‘R’ if <Request Type> is ‘2’, ‘5’, ‘6’‘7’, ‘8’ or ‘9’










—


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/E-SAD LIST REQUEST



C








—


‘R’ if <Request Type> is ‘6’, ‘8’ or ‘9’










—


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 (EU) 2022/1636)



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/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)






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/Inactive and Deleted 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 Delegated Regulation (EU) 2022/1636)



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


=


National Administrations




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/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






n..2








Table 2


Operations on the register of economic operators

(referred to in Article 3(3), Article 4(2) and (3) and Article 6(3))















A




B




C




D




E




F




G






1




ATTRIBUTES



R


 


 


 




 



a



Message Type


R


 


The possible values are:








—


=


1


=


Update of economic operators (Notification of changes to CD/RD)




—


=


2


=


Dissemination of updates of economic operators




—


=


3


=


Retrieval of economic operators




—


=


4


=


Extraction of economic operators






n1




 



b



Request Correlation Identifier


C








—


‘R’ if <Message Type> is ‘3’ or ‘4’










—


Does not apply otherwise





(see Message Type in box 1a)



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


an..44





2




TRADER AUTHORISATION



O


 


 


999999x




 



a



Trader Excise Number


R


 



(See Code list 1 in Annex II The <Trader Excise Number> must be unique in the list of <TRADER AUTHORISATION>.


an13




 



b



VAT Number


O


 


 


an..14




 



c



Authorisation Start Date


R


 


 


date




 



d



Authorisation End Date


O


 


 


date




 



e



Operator Type Code


R


 


The possible values are:







1


=


Authorised warehouse keeper




2


=


Registered consignee




3


=


Registered consignor




4


=


Certified consignor




5


=


Certified consignee




The value of the <Operator Type Code> data item cannot be changed after the creation of the TRADER AUTHORISATION


n1




 



f



Excise Office Reference Number


R


 



(see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636)



an8




 



g



Global Excise Trader Identifier


O


 



(see Code list 4 in Annex II)



an22





2.1




ACTION



R


 


 


 




 



a



Operation


R


 


The possible values are:








—


=


C


=


Create




—


=


U


=


Update




—


=


I


=


Invalidate




—


=


D


=


Delete




For the D (Delete) operation the <Activation date> (see <Activation Date> in box 4.1b) shall be the current date of the request for deletion


a1




 



b



Activation Date


R


 


 


date




 



c



Responsible Data Manager


O


 


 


an..35





2.2




NAME AND ADDRESS



R


 


 


99x




 



a



Name


R


 


 


an..182




 



b



NAD_LNG


R


 



(see Code list 1 in Annex II to Delegated Regulation (EU) 2022/1636)



a2





2.2.1




ADDRESS



R


 


 


 




 



a



Street Name


R


 


 


an..65




 



b



Street Number


O


 


 


an..11




 



c



Postcode


R


 


 


an..10




 



d



City


R


 


 


an..50




 



e



Member State Code


R


 



(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)



a2





2.3




OPERATOR ROLE Code



O


 


 


9x




 



a



Operator Role Code


R


 


The possible values are:








—


=


1


=


Allowed to practise direct delivery




—


=


2


=


Allowed to leave empty the destination fields according to Article 22 of Directive (EU) 2020/262.




The couplings <Operator Type / Operator Role Code> are as follows:


n1




OP/OR TYPE / OP/OR ROLE


AUTH. WH KEEPER


REG. CON/EE


REG. CON/OR




Allowed to practise direct delivery


X


X


 




Allowed to leave empty the destination fields according to Article 22 of Directive 2020/262


X


 


X





2.4




EXCISE PRODUCTS CATEGORY Code



C


At least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present


 


999x




 



a



Excise Products Category Code


R


 



(see Code list 3 in Annex II)

The <Excise Products Category Code> must be unique in the list of <EXCISE PRODUCTS CATEGORY Code> inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE>


a1





2.5




EXCISE PRODUCT Code



C


At least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present


 


999x




 



a



Excise Product Code


R


 



(see Code list 10 in Annex II to Delegated Regulation (EU) 2022/1636)

The <Excise Products Category Code> of the <Excise Product Code> must not exist inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE>
The <Excise Product Code> must be unique in the list of <EXCISE PRODUCT Code> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION>
<Excise Product Code> S600 is applicable only to Certified consignors and Certified consignees (see box 2e) pursuant to article 27(1)(a) of Council Directive 92/83/EEC


an..4





2.6




(USING) TAX WAREHOUSE



C








—


‘R’ if <Operator Type Code> is 'Authorised warehouse keeper'










—


Does not apply otherwise





(see Operator Type Code in box 2e)



 


99x




 



a



Tax Warehouse Reference


R


 



(see Code list 1in Annex II)

The “Tax Warehouse Reference” shall be one of the <TAX WAREHOUSE. Tax Warehouse Reference> such that there exists at least one Active version having its Validity Interval intersecting the Validity Interval of the <TRADER AUTHORISATION>, after the Activation Date of the latter, by at least one day
The <Tax Warehouse Reference> must be unique in the list of <TAX WAREHOUSE>.


an13





3




TAX WAREHOUSE



O


 


 


999999x




 



a



Tax Warehouse Reference


R


 



(see Code list 1 in Annex II)

The <Tax Warehouse Reference> must be unique in the list of <TAX WAREHOUSE>.
The “Tax Warehouse Reference” shall be the same as one of the <(USING) TAX WAREHOUSE. Tax Warehouse Reference> within one or more <TRADER AUTHORISATION> data groups of “Authorised Warehouse Keeper” type satisfying also Rule204


an13




 



b



Validity Begin Date


R


 


 


date




 



c



Validity End Date


O


 


 


date




 



d



Excise Office Reference Number


R


 



(see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636)



an8





3.1




ACTION



R


 


 


 




 



a



Operation


R


 


The possible values are:








—


=


C


=


Create




—


=


U


=


Update




—


=


I


=


Invalidate




—


=


D


=


Delete




For the D (Delete) operation the <Activation date> (see <Activation Date> in box 4.1b) shall be the current date of the request for deletion


a1




 



b



Activation Date


R


 


 


date




 



c



Responsible Data Manager


O


 


 


an..35





3.2




NAME AND ADDRESS



R


 


 


99x




 



a



Name


R


 


 


an..182




 



b



NAD_LNG


R


 



(see Code list 1 in Annex II to Delegated Regulation (EU) 2022/1636)



a2





3.2.1




ADDRESS



R


 


 


 




 



a



Street Name


R


 


 


an..65




 



b



Street Number


O


 


 


an..11




 



c



Postcode


R


 


 


an..10




 



d



City


R


 


 


an..50




 



e



Member State Code


R


 



(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)



a2





3.4




EXCISE PRODUCTS CATEGORY Code



C


At least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present


 


999x




 



a



Excise Products Category Code


R


 



(see Code list 3 in Annex II)

The <Excise Products Category Code> must be unique in the list of <EXCISE PRODUCTS CATEGORY Code> inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE>


an1





3.5




EXCISE PRODUCT Code



C


At least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present


 


999x




 



a



Excise Product Code


R


 



(see Code list 10 in Annex II to Delegated Regulation (EU) 2022/1636)

The <Excise Products Category Code> of the <Excise Product Code> must not exist inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE>
The <Excise Product Code> must be unique in the list of <EXCISE PRODUCT Code> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION>


an..4





4




TEMPORARY AUTHORISATION



O


 


 


999999x




 



a



Temporary Authorisation Reference


R


 



(see Code list 2 in Annex II)



an13




 



a1



Operator Type Code


R


 


The possible values are:








—


=


1


=


Temporary Registered Consignee




—


=


2


=


Temporary Certified Consignor




—


=


3


=


Temporary Certified Consignee






n1




 



b



Office Reference Number of Issuance


R


 



(see Code list 4 in Annex II to Delegated Regulation (EU) No 2022/1636)



an8




 



c



Date of Expiry


R


 


 


date




 



d



Re-usable Temporary Authorisation flag


R


 


The possible values are:








—


=


0


=


No or False




—


=


1


=


Yes or True






n1




 



e



VAT Number


O


 


 


an..14




 



f



Authorisation Start Date


R


 


 


date




 



g



Small Wine Producer flag


O


 


The possible values are:








—


=


0


=


No or False




—


=


1


=


Yes or True






n1





4.1




ACTION



R


 


 


 




 



a



Operation


R


 


The possible values are:








—


=


C


=


Create




—


=


U


=


Update




—


=


I


=


Invalidate




—


=


D


=


Delete




For the D (Delete) operation the <Activation date> (see <Activation Date> in box 4.1b) shall be the current date of the request for deletion


a1




 



b



Activation Date


R


 


 


date




 



c



Responsible Data Manager


O


 


 


an..35





4.2




TRADER Linked to Temporary Authorisation



D








—


‘O’ for Temporary Certified Consignee authorisations to be linked to a Temporary Certified Consignor authorisation










—


‘R’ otherwise






 


 




 



a



Trader Excise Number


C








—


'R' if <Temporary Authorisation – Small Wine Producer flag> is not present or is False










—


'O' otherwise






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" for <Temporary Registered Consignee> authorisations OR;










—


"Certified Consignor" for <Temporary Certified Consignee> authorisations OR;










—


"Certified Consignee" for <Temporary Certified Consignor> authorisations.




In addition, the Member State of the <TRADER AUTHORISATION> must be different from the Member State the <TEMPORARY AUTHORISATION> is registered for.
OR
An existing identifier <Trader Excise Number> in the set of <TEMPORARY AUTHORISATION>
The <Operator Type Code> of the referred <TRADER> must be:






—


"Temporary Certified Consignor" for <Temporary Certified Consignee> authorisations OR;










—


"Temporary Certified Consignee" for <Temporary Certified Consignor> authorisations.




In addition, the Member State of the linked <TEMPORARY AUTHORISATION> must be different from the Member State the <TEMPORARY AUTHORISATION> is registered for.


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


 



(see Code list 1 in Annex II to Delegated Regulation (EU) No 2022/1636)



a2





4.3




TEMPORARY AUTHORISATION DETAILS



R


 


 


999x




 



a



Excise Product Code


R


 



(see Code list 10 in Annex II to Delegated Regulation (EU) No 2022/ 1636)

The <Excise Product Code> must be unique in the list of <EXCISE PRODUCT Code> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION>
<Excise Product Code> S600 is applicable only to Certified consignors and Certified consignees (see box 4a1) pursuant to article 27(1)(a) of Council Directive 92/83/EEC
If <Temporary Authorisation – Small Wine Producer> is present and is True THEN the <Excise Product Code> must be either:






—


"W200"; OR










—


"W300"






an..4




 



b



Quantity


R


 


 


n..15,3





4.4




NAME AND ADDRESS



R


 


 


99x




 



a



Name


R


 


 


an..182




 



b



NAD_LNG


R


 



(see Annex II, Code list 1 of Delegated Regulation (EU) No 2022/ 1636)



a2





4.4.1




ADDRESS



R


 


 


 




 



a



Street Name


R


 


 


an..65




 



b



Street Number


O


 


 


an..11




 



c



Postcode


R


 


 


an..10




 



d



City


R


 


 


an..50




 



e



Member State Code


R


 



(see Code list 3 in Annex II to Delegated Regulation (EU) No 2022/1636)



a2’








Table 3


Refusal of update of economic operators

(referred to in Article 4)












A




B




C




D




E




F




G






1




Operations on the Register of Economic Operators Message Submission



R


 


See Table 2 for details


 





2




REJECTION



R


 


 


9999x




 



a



Rejection Date and Time


R


 


 


dateTime




 


b


Rejection Reason Code


R


 








 


The possible values are:








—


=


0


=


Other




—


=


8


=


Trader Authorisation already exists (creation)




—


=


9


=


Tax warehouse already exists (creation)




—


=


10


=


Temporary authorisation already exists (creation)




—


=


11


=


Trader Authorisation not found (Update / Deletion)




—


=


12


=


Tax warehouse not found (Update / Deletion)




—


=


13


=


Temporary authorisation not found (Update / Deletion)




—


=


26


=


Duplicate detected




—


=


27


=


Inconsistency between Excise number and Excise office




—


=


41


=


Only a warehouse keeper may be allowed to use a tax warehouse




—


=


42


=


Invalid Reference of Tax Warehouse




—


=


43


=


Missing Authorised Warehouse Keeper referencing Tax Warehouse




—


=


44


=


Trader Excise Number is missing




—


=


45


=


Invalid value for Excise Product Code




—


=


46


=


The Country of the Temporary Authorisation and the declared Consignor/Consignee is the same




—


=


112


=


Incorrect (code) value




—


=


115


=


Not supported in this position










n..2








Table 4


SEED statistics

(referred to in Article 7(2))












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 State.


an..44





2




STA_PERIOD



R


 


 


 




 



a



Year


R


 


 


n4




 



b



Semester


C


For 2 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





3




STA_PER_MS



O


 


 


99x




 



a



Member State Code


R


 



(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/ 1636)



a2




 



b



Number of Active Economic Operators


O


 


 


n..15




 



c



Number of Inactive Economic Operators


O


 


 


n..15




 



d



Number of Pending Expirations


O


 


 


n..15




 



e



Number of Tax Warehouses


O


 


 


n..15




 



f



Number of Excise Authorisation Changes


O


 


 


n..15




 



h



Number of Deleted Economic Operators


O


 


 


n..15





3.1




OPERATOR_TYPE



O


 


 


9x




 



a



Operator Type Code


R


 


The possible values are:








—


=


1


=


Authorised warehouse keeper




—


=


2


=


Registered consignee




—


=


3


=


Registered consignor




—


=


4


=


Certified consignor




—


=


5


=


Certified consignee






n1




 



b



Number of Economic Operators


R


 


 


n..15





3.2




EXCISE_PRODUCT_CATEGORY_ACTIVITY



O


 


 


9x




 



a



Excise Products Category Code


R


 



(see Code list 3 in Annex II)



a1




 



b



Number of Economic Operators


R


 


 


n..15





3.3




EXCISE_PRODUCT_ACTIVITY



O


 


 


9999x




 



a



Excise Product Code


R


 



(see Code list 10 in Annex II to Delegated Regulation (EU) 2022/ 1636)



an..4




 



b



Number of Economic Operators


R


 


 


n..15





4




STA_ALL_MS



O


 


 


 




 



a



Total Number of Active Economic Operators


O


 


 


n..15




 



b



Total Number of Inactive Economic Operators


O


 


 


n..15




 



c



Total Number of Pending Expirations


O


 


 


n..15




 



d



Total Number of Tax Warehouses


O


 


 


n..15




 



e



Total Number of Excise Authorisation Changes


O


 


 


n..15




 



f



Total Number of Deleted Economic Operators


O


 


 


n..15





4.1




OPERATOR_TYPE_ALL_MS



O


 


 


9x




 



a



Operator Type Code


R


 


The possible values are:








—


=


1


=


Authorised warehouse keeper




—


=


2


=


Registered consignee




—


=


3


=


Registered consignor




—


=


4


=


Certified consignor




—


=


5


=


Certified consignee






n1




 



b



Total Number of Economic Operators


R


 


 


n..15





4.2




EXCISE_PRODUCT_CATEGORY_ACTIVITY_ALL_MS



O


 


 


9x




 



a



Excise Products Category Code


R


 



(see Code list 3 in Annex II)



a1




 



b



Total Number of Economic Operators


R


 


 


n..15





4.3




EXCISE_PRODUCT_ACTIVITY_ALL_MS



O


 


 


9999x




 



a



Excise Product Code


R


 



(see Code list 10 in Annex II to Delegated Regulation (EU) 2022/1636)



an..4




 



b



Total Number of Economic Operators


R


 


 


n..15’













ANNEX II
Annex II is amended as follows:






(1)


in Code List 1, the note to the table for Field 1 is replaced by the following:

                        ‘Field 1 is taken from the list of <COUNTRY CODES> (point 3 of Lists of Codes, Annex II to Delegated Regulation (EU) 2022/1636).’;










(2)


in Code List 2, the note to the table for Field 1 is replaced by the following:

                        ‘Field 1 is taken from the list of <COUNTRY CODES> (point 3 of Lists of Codes, Annex II to Delegated Regulation (EU) 2022/1636).’;










(3)


the following Code List 4 is added:
‘Code List 4: Global Excise Trader Identifier








Field


Content


Field type


Example




1


Identifier of the National Administration where the economic operator or tax warehouse is registered


Alphabetic 2


PL




2


Nationally assigned, unique code


Alphanumeric 20


2005764CL78232ERW123




Field 1 is taken from the list of <COUNTRY CODES> (point 3 of Lists of Codes, Annex II to Delegated Regulation (EU) 2022/1636).
Field 2 must be filled with a unique identifier that will allow linking of the different authorisation types (authorised warehouse keeper, registered consignee, registered consignor, certified consignor, and certified consignee) of a single Excise economic operator.’.