ANNEX ISupplementary provisions
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’