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Commission Implementing Regulation (EU) 2026/51 of 11 December 2025 amending Commission Implementing Regulation (EU) No 612/2013 as regards the structure of messages relating to data of economic operators and tax warehouses, related statistics and reporting in the field of excise duties exchanged pursuant to Council Regulation (EU) No 389/2012

Commission Implementing Regulation (EU) 2026/51 of 11 December 2025 amending Commission Implementing Regulation (EU) No 612/2013 as regards the structure of messages relating to data of economic operators and tax warehouses, related statistics and reporting in the field of excise duties exchanged pursuant to Council Regulation (EU) No 389/2012

Implementing Regulation (EU) 2026/51 · Regulation · 3 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

Annex I to Implementing Regulation (EU) No 612/2013 is replaced by the text set out in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union . It shall apply from 12 February 2026.

Supplementary provisions

ANNEXSupplementary provisions

ANNEX ‘ANNEX I ELECTRONIC MESSAGES USED FOR THE MAINTENANCE OF THE REGISTER OF ECONOMIC OPERATORS EXPLANATORY NOTES 1. The data elements of the electronic messages used for the purpose of the computerised system are structured in data groups and, where applicable, data subgroups. Details regarding the data elements and their use are presented in the tables of this Annex, in which: (a) column A provides the numeric code (number) attributed to each data group and data subgroup; each subgroup follows the sequence number of the data (sub)group of which it forms part (for example: where the data group number is 1, one data subgroup of this group is 1.1 and one data subgroup of this subgroup is 1.1.1); (b) column B provides the alphabetic code (letter) attributed to each data element in a data (sub)group; (c) column C identifies the data (sub)group or data element; (d) column D provides each data (sub)group or data element with a value indicating whether the insertion of the corresponding data is: (i) R’ (Required), meaning that the data must be provided. When a data (sub)group is ‘O’ (Optional) or ‘C’ (Conditional), data elements within that group can still be ‘R’ (Required) when the competent authorities of the Member State have decided that the data in this (sub)group must be completed or when the condition applies; (ii) ‘O’ (Optional), meaning that the insertion of the data is optional for the person submitting the message (the consignor or consignee) except where a Member State has stipulated that the data are required in accordance with the option provided for in column E for some of the optional data (sub)groups or data elements; (iii) ‘C’ (Conditional), meaning that the use of the data (sub)group or data element depends on other data (sub)groups or data elements in the same message; (iv) ‘D’ (Dependent), meaning that the use of the data (sub)group or data element depends on a condition which cannot be checked by the computerised system, as provided for in columns E and F; (e) column E provides the condition(s) for data whose insertion is conditional, specifies the use of the optional and dependent data where applicable and indicates which data must be provided by the competent authorities; (f) column F provides explanations, where necessary, concerning the completion of the message; (g) column G provides: (i) for some data (sub)groups a number followed by the character ‘x’ indicating how many times the data (sub)group can be repeated in the message (default = 1); (ii) for each data element, except for data elements indicating the time or the date or both, the characteristics identifying the data type and the data length. The codes for the data types are as follows: — a alphabetic; — n numeric; — an alphanumeric. The number following the code provides the admissible data length for the data element concerned. The optional two dots before the length indicator mean that the data have no fixed length, but can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the data can hold decimals, the digit before the comma provides the total length of the attribute, and the digit after the comma provides the maximum number of digits after the decimal point; (iii) for data elements indicating the time or the date or both, the mention ‘date’, ‘time’ or ‘dateTime’, meaning that the date, the time or the date and time must be given using the ISO 8601 standard for representation of dates and time. 2. The following abbreviations are used in the tables of this Annex: (a) e-AD: electronic administrative document; (b) e-SAD: electronic simplified administrative document; (c) ARC: administrative reference code; (d) SEED: System for Exchange of Excise Data (the electronic database referred to in Article 19(1) of Regulation (EU) No 389/2012; (e) CN Code: Combined Nomenclature Code. 3. The following definitions are used in the tables of this Annex: (a) ‘Authorisation Begin 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 Section 2 of Chapter V, of Directive (EU) 2020/262; (b) ‘Authorisation End Date’ means the date from which an economic operator is no longer authorised by the responsible Member State; (c) ‘Validity Begin 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 Section 2 of Chapter V, of Directive (EU) 2020/262; (d) ‘Validity End Date’ means the date from which the premises of an economic operator cease to be valid. 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 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 R     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 STATISTICS REQUEST C — ‘R’ if <Request Type> is ‘7’ — Does not apply otherwise (see Request Type in box 1a)       a Statistic Type R   The possible values are: 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 STATISTICS 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 REFERENCE SYNCHRONISATION   — ‘R’ if <Request Type> is ‘2’ or ‘5’ — Does not apply otherwise. (See Request Type box 1a)       a Period from date R – This field must be earlier than or equal to date specified in field 5b. In case that an extraction is requested, the ‘Period from date’ and/or the ‘Period to date’ fields will be used to request occurrences valid in the specified period. On the contrary, in case a retrieval is requested, the ‘Period from date’ and/or the ‘Period to date’ fields will be used to request occurrences modified and published in the specified period. ( See box 5c ) date   b Period to date R – In case that an extraction is requested, the ‘Period from date’ and/or the ‘Period to date’ fields will be used to request occurrences valid in the specified period. On the contrary, in case a retrieval is requested, the ‘Period from date’ and/or the ‘Period to date’ fields will be used to request occurrences modified and published in the specified period. ( See box 5c ) date   c Extraction O – The possible values are: — 0: for retrieval (or missing in order to enable backward compatibility); — 1: for extraction; — 2: for non-invalidated records. n1   d Member State Code O – (see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636) a2 6 REFERENCE 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 6.1 LIST OF CODES Code O     99x   a Requested List of Codes 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 2 TRADER AUTHORISATION O     9999x   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 Begin 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 Reference Number of Excise Office 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 Action identification R   Action identification is identification for the occurrence within the Information Exchange Message. Although the content of the Action identification can be chosen freely by the producer of the change, it must be unique within the scope of the transaction. This is a technical attribute added to identify the occurrence in the enclosing transaction (message) and intended to enable unique definition of error cases. an..20   d Responsible Data Manager O     an..35   e Modification Date and Time C — ‘R’ for Message Type 2, 3 and 4 — Does not apply otherwise (see Request Type in box 1a)   dateTime 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 Country Code R   (see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636) a2   b Street Name R     an..65   c Street Number O     an..11   d City R     an..50   e Postcode R     an..10 2.3 OPERATOR ROLE 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 (EU) 2020/262 X   X 2.4 EXCISE PRODUCTS CATEGORY 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 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 e-SAD pursuant to Article 27(1), point (a), of 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 Reference of Tax Warehouse R   (see Code list 1 in Annex II) The “Reference of Tax Warehouse” shall be one of the <TAX WAREHOUSE. Reference of Tax Warehouse > 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. an13 3 TAX WAREHOUSE O     999999x   a Reference of Tax Warehouse R   (see Code list 1 in Annex II) The < Reference of Tax Warehouse > must be unique in the list of <TAX WAREHOUSE>. The “Reference of Tax Warehouse” shall be the same as one of the <(USING) TAX WAREHOUSE. Reference of Tax Warehouse > 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 Reference Number of Excise Office 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 Action identification R   Action identification is identification for the occurrence within the Information Exchange Message. Although the content of the Action identification can be chosen freely by the producer of the change, it must be unique within the scope of the transaction. This is a technical attribute added to identify the occurrence in the enclosing transaction (message) and intended to enable unique definition of error cases. an..20   d Responsible Data Manager O     an..35   e Modification Date and Time C — ‘R’ for Message Type 2, 3 and 4 — Does not apply otherwise. (See Message Type in box 1a)   dateTime 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 Country Code R   (see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636) a2   b Street Name R     an..65   c Street Number O     an..11   d City R     an..50   e Postcode R     an..10 3.3 EXCISE PRODUCTS CATEGORY C At least one of the <EXCISE PRODUCTS CATEGORY> or <EXCISE PRODUCT> 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> inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE> a1 3.4 EXCISE PRODUCT C At least one of the <EXCISE PRODUCTS CATEGORY> or <EXCISE PRODUCT> 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> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION> an..4 4 TEMPORARY AUTHORISATION O     9999x   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 Begin 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 Action identification R   Action identification is identification for the occurrence within the Information Exchange Message. Although the content of the Action identification can be chosen freely by the producer of the change, it must be unique within the scope of the transaction. This is a technical attribute added to identify the occurrence in the enclosing transaction (message) and intended to enable unique definition of error cases. an..20   d Responsible Data Manager O     an..35   e Modification Date and Time C — ‘R’ for Message Type 2, 3 and 4 — Does not apply otherwise. (See Message Type in box 1a)   dateTime 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 e-SAD pursuant to Article 27(1), point (a), of 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 Country Code R   (see Code list 3 in Annex II to Delegated Regulation (EU) No 2022/1636) a2   b Street Name R     an..65   c Street Number O     an..11   d Postcode R     an..10   e City R     an..50 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 FUNCTIONAL ERROR R     9999x   a Refusal of Update of Economic Operators 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..3   b Error Reason R     an..350   c Error Location O     an..350   d Action Identification R     an..20   e Original Attribute Value O     an..350 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 STATISTICS_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 STATISTICS PER MEMBER STATE 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 STATISTICS ALL MEMBER STATES 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 MEMBER STATES 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 MEMBER STATES 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 MEMBER STATES 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 ’

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