Commission Implementing Regulation (EU) 2018/504 of 7 March 2018 amending Implementing Regulation (EU) No 612/2013 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

ANNEX
ANNEX
Annex I to Implementing Regulation (EU) No 612/2013 is amended as follows:
(1)
Tables 1 and 2 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:
2
=
Request for extraction of reference data
3
=
Request for retrieval of reference data
4
=
Request for extraction of economic operators
5
=
Request for retrieval of economic operators
6
=
Request for EOL
7
=
Request for retrieval of a list of e-ADs
8
=
Request for SEED statistics
n1
b
Request Message Name
C
—
‘R’ if <Request Type> is ‘2’ or ‘3’
—
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’, ‘3’, ‘4’, ‘5’, ‘7’, or ‘8’
—
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 ‘3’ 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 ‘4’
—
Does not apply otherwise
(see Request Type in box 1a)
date
2
E-AD LIST REQUEST
C
—
‘R’ if <Request Type> is ‘7’
—
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
an..255
3
STA_REQUEST
C
—
‘R’ if <Request Type> is ‘8’
—
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 ‘8’
—
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’ or ‘3’
—
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
=
Administrative cooperation actions
29
=
Administrative cooperation request reasons
30
=
(reserved)
31
=
(reserved)
32
=
(reserved)
33
=
(reserved)
34
=
Administrative cooperation action not possible reasons
35
=
Common request rejection reasons
36
=
(reserved)
37
=
Movement verification request reasons
38
=
Movement verification actions
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
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 5 in Annex II to Regulation (EC) No 684/2009)
an8
2.1
ACTION
R
a
Operation
R
The possible values are:
C
=
Create
U
=
Update
I
=
Invalidate
a1
b
Activation Date
C
—
‘R’ if <Operation> is ‘C’ or ‘U’
—
‘O’ otherwise
(see Operation in box 2.1a)
If <Activation Date> is not entered the Activation Date of the Invalidate operation is considered to be the date that the Invalidate operation is incorporated into the central register.
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 Regulation (EC) No 684/2009)
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 Regulation (EC) No 684/2009)
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 2008/118/EC.
The couplings <Operator Type / Operator Role Code> are as follows:
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 2008/118/EC
X
X
n1
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 11 in Annex II to Regulation (EC) No 684/2009)
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
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 5 in Annex II to Regulation (EC) No 684/2009)
an8
3.1
ACTION
R
a
Operation
R
The possible values are:
C
=
Create
U
=
Update
I
=
Invalidate
a1
b
Activation Date
C
—
‘R’ if <Operation> is ‘C’ or ‘U’
—
‘O’ otherwise
(see Operation in box 3.1a)
If <Activation Date> is not entered the Activation Date of the Invalidate operation is considered to be the date that the Invalidate operation is incorporated into the central register.
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 Regulation (EC) No 684/2009)
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 Regulation (EC) No 684/2009)
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 11 in Annex II to Regulation (EC) No 684/2009)
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
b
Office Reference Number of Issuance
R
(see Code list 5 in Annex II to Regulation (EC) No 684/2009)
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
a1
b
Activation Date
C
—
‘R’ if <Operation> is ‘C’ or ‘U’
—
‘O’ otherwise
(see Operation in box 4.1a)
If <Activation Date> is not entered the Activation Date of the Invalidate operation is considered to be the date that the Invalidate operation is incorporated into the central register.
date
c
Responsible Data Manager
O
an..35
4.2
TRADER Consignor
R
a
Trader Excise Number
C
—
‘R’ if <Temporary Authorisation – Small Wine Producer flag> is not present or is False
—
‘O’ otherwise
For TRADER Consignor
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”
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 Regulation (EC) No 684/2009)
a2
4.3
TEMPORARY AUTHORISATION DETAILS
R
999x
a
Excise Product Code
R
(see Code list 11 in Annex II to Regulation (EC) No 684/2009)
The <Excise Product Code> must be unique in the list of <EXCISE PRODUCT Code> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION>
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 Regulation (EC) No 684/2009)
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 Regulation (EC) No 684/2009)
a2’
(2)
Table 4 is replaced by the following:
‘ 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 Regulation (EC) No 684/2009)
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
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
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 11 in Annex II to Regulation (EC) No 684/2009)
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
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
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 11 in Annex II to Regulation (EC) No 684/2009)
an..4
b
Total Number of Economic Operators
R
n..15’
Schedules & Appendices

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