ANNEX IISupplementary provisions
ANNEX II ‘ANNEX II Lists of codes 1. LANGUAGE CODES Code Description bg Bulgarian bt Bulgarian (Latin character) hr Croatian cs Czech da Danish nl Dutch en English et Estonian fi Finnish fr French ga Irish gr Greek (Latin character) de German el Greek hu Hungarian it Italian lv Latvian lt Lithuanian mt Maltese pl Polish pt Portuguese ro Romanian sk Slovak sl Slovenian (Slovene) es Spanish sv Swedish 2. ADMINISTRATIVE REFERENCE CODE Field Content Field Type Example 1 Year Numeric 2 05 2 Identifier of the MS where the e-AD/e-SAD was initially submitted Alphabetic 2 ES 3 Nationally assigned unique code Alphanumeric 15 (digits and capital letters) 7R19YTE17UIC8J4 4 Type of movement Alphanumeric 1 P 5 Check digit Numeric 1 9 Field 1 is the last two digits of the year of formal acceptance of movement. Field 2 is the country code referred to in code list 3. Field 3 is to be filled with a unique identifier per EMCS movement. The way this field is used is under the responsibility of the Member States, but each EMCS movement must have a unique number. Field 4 gives an identifier for the type of the movement. The value is “P” for a movement of goods already released for consumption and any other value for a movement of goods under duty suspension. Field 5 gives the check digit for the whole ARC that will help detect an error when keying the ARC. 3. COUNTRY CODES Must be identical to the codes established in the nomenclature of countries and territories for the European statistics on international trade in goods set out in Annex I to Commission Implementing Regulation (EU) 2020/1470 ( 1 ) , except: — For Greece, EL must be used instead of GR. 4. CUSTOMS OFFICE REFERENCE NUMBER (COR) The COR is composed of an identifier of the Country Code of the Member State followed by a 6-digit alphanumeric national number, for example IT0830AB. 5. GUARANTOR TYPE CODE Code Description 1 Consignor 2 Transporter 3 Owner of the Excise product 4 Consignee 5 No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262 12 Joint guarantee of the consignor and of the transporter 13 Joint guarantee of the consignor and of the owner of the Excise products 14 Joint guarantee of the consignor and of the consignee 23 Joint guarantee of the transporter and of the owner of the Excise products 24 Joint guarantee of the transporter and of the consignee 34 Joint guarantee of the owner of the Excise products and of the consignee 123 Joint guarantee of the consignor, of the transporter and of the owner of the Excise products 124 Joint guarantee of the consignor, of the transporter and of the consignee 134 Joint guarantee of the consignor, of the owner of the Excise products and of the consignee 234 Joint guarantee of the transporter, of the owner of the Excise products and of the consignee 1234 Joint guarantee of the consignor, of the transporter, of the owner of the Excise products and of the consignee 6. TRANSPORT MODE CODE Code Description 0 Other 1 Sea Transport 2 Rail transport 3 Road transport 4 Air transport 5 Postal consignment 7 Fixed transport installations 8 Inland waterway transport 7. TRANSPORT UNIT CODE Code Description 1 Container 2 Vehicle 3 Trailer 4 Tractor 5 Fixed transport installation 8. PACKAGING CODES Use the codes as defined in the latest version of Annex VI to UN/ECE Recommendation 21. 9. CANCELLATION REASON CODE Code Description 0 Other 1 Typing error 2 Commercial transaction interrupted 3 Duplicate e-AD 4 The movement has not begun at the date of dispatch 10. EXCISE PRODUCT EPC CAT UNIT Description A P D T200 T 4 Cigarettes, as defined in Article 3 of Council Directive 2011/64/EU ( 2 ) , and products treated as cigarettes in accordance with Article 2(2) of that Directive N N N T300 T 4 Cigars and cigarillos, as defined in Article 4 of Directive 2011/64/EU N N N T400 T 1 Fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of Directive 2011/64/EU N N N T500 T 1 Smoking tobacco, as defined in Article 5(1) of Directive 2011/64/EU, other than fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of that Directive, and products treated as smoking tobacco other than fine-cut tobacco for the rolling of cigarettes in accordance with Article 2(2) of that Directive N N N B000 B 3 Beer, as defined in Article 2 of Directive 92/83/EEC Y Y N W200 W 3 Still wine and still fermented beverages other than wine and beer, as defined in Articles 8(1) and 12(1) of Directive 92/83/EEC Y N N W300 W 3 Sparkling wine and sparkling fermented beverages other than wine and beer, as defined in Article 8(2) and 12(2) of Directive 92/83/EEC Y N N I000 I 3 Intermediate products, as defined in Article 17 of Directive 92/83/EEC Y N N S200 S 3 Spirituous beverages, as defined in Article 20, first, second and third indents of Directive 92/83/EEC Y N N S300 S 3 Ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC, falling within CN codes 2207 and 2208 , other than spirituous beverages (S200) Y N N S400 S 3 Partially denatured alcohol, falling within Article 20 of Directive 92/83/EEC, being alcohol which has been denatured but which does not yet fulfil the conditions to benefit from the exemption foreseen in Article 27(1)(a) or (b) of that Directive, other than spirituous beverages (S200) Y N N S500 S 3 Products containing ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC, falling within CN codes other than 2207 and 2208 Y N N S600 S 3 Completely denatured alcohol, falling within Article 20 of Directive 92/83/EEC, being alcohol which has been denatured and fulfils the conditions to benefit from the exemption provided for in Article 27(1)(a) of that Directive Y N N E200 E 2 Vegetable and animal oils – Products falling within CN codes 1507 to 1518 , if these are intended for use as heating fuel or motor fuel (Article 20(1)(a) of Council Directive 2003/96/EC ( 3 ) ) N N Y E300 E 2 Mineral oils (energy products) – Products falling within CN codes 2707 10 , 2707 20 , 2707 30 , and 2707 50 (Article 20(1)(b) of Directive 2003/96/EC) N N Y E410 E 2 Leaded petrol falling within CN codes 2710 12 31 , 2710 12 51 and 2710 12 59 (Article 20(1)(c) of Directive 2003/96/EC) N N Y E420 E 2 Unleaded petrol falling within CN codes 2710 12 31 , 2710 12 41 , 2710 12 45 and 2710 12 49 (Article 20(1)(c) of Directive 2003/96/EC) N N Y E430 E 2 Gasoil, unmarked falling within CN codes 2710 19 43 , 2710 19 46 , 2710 19 47 , 2710 19 48 , 2710 20 11 , 2710 20 15 , 2710 20 17 and 2710 20 19 (Article 20(1)(c) of Directive 2003/96/EC) N N Y E440 E 2 Gasoil, marked falling within CN codes 2710 19 43 , 2710 19 46 , 2710 19 47 , 2710 19 48 , 2710 20 11 , 2710 20 15 , 2710 20 17 and 2710 20 19 (Article 20(1)(c) of Directive 2003/96/EC) N N Y E450 E 2 Kerosene, falling within CN codes 2710 19 21 and unmarked kerosene falling with CN code 2710 19 25 (Article 20(1)(c) of Directive 2003/96/EC) N N Y E460 E 2 Kerosene, marked falling within CN codes 2710 19 25 (Article 20(1)(c) of Directive 2003/96/EC) N N Y E470 E 1 Heavy fuel oil falling within CN codes 2710 19 62 , 2710 19 64 , 2710 19 68 , 2710 20 31 , 2710 20 35 and 2710 20 39 (Article 20(1)(c) of Directive 2003/96/EC) N N N E480 E 2 Products falling within CN codes 2710 12 21 , 2710 12 25 , 2710 19 29 and 2710 20 90 (only for products of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)) in bulk commercial movements (Article 20(1)(c) of Directive 2003/96/EC) N N Y E490 E 2 Products falling within CN codes 2710 12 11 , 2710 12 15 , 2710 12 70 , 2710 12 90 , 2710 19 11 , 2710 19 15 , 2710 19 31 , 2710 19 35 , 2710 19 51 and 2710 19 55 (Article 20(1)(c) of Directive 2003/96/EC) N N Y E500 E 1 Liquefied petroleum gases and other gaseous hydrocarbons (LPG) of CN codes 2711 12 11 to 2711 19 00 (Article 20(1)(d) of Directive 2003/96/EC) N N N E600 E 1 Saturated acyclic hydrocarbons falling within CN code 2901 10 (Article 20(1)(e) of Directive 2003/96/EC) N N N E700 E 2 Cyclic hydrocarbons falling within CN codes 2902 20 , 2902 30 , 2902 41 , 2902 42 , 2902 43 and 2902 44 (Article 20(1)(f) of Directive 2003/96/EC) N N Y E800 E 2 Products falling within CN code 2905 11 00 (methanol (methyl alcohol)), which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel (Article 20(1)(g) of Directive 2003/96/EC) N N Y E910 E 2 Fatty-acid mono-alkyl esters, containing by weight 96,5 % or more of esters (FAMAE) falling within CN code 3826 00 10 (Article 20(1)(h) of Directive 2003/96/EC) N N Y E920 E 2 Products falling within CN codes 3824 99 86 , 3824 99 92 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3824 99 93 , 3824 99 96 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products) and 3826 00 90 , if these are intended for use as heating fuel or motor fuel (Article 20(1)(h) of Directive 2003/96/EC) N N Y E930 E 2 Additives falling within CN codes 3811 11 , 3811 19 00 and 3811 90 00 N N N Note to the table: The CN Codes used in the table for energy products are those of Commission Regulation (EC) No 2031/2001 ( OJ L 279, 23.10.2001, p. 1 ) and Commission Implementing Regulation (EU) 2017/1925 ( OJ L 282, 31.10.2017, p. 1 ), as laid down in Directive 2003/96/EC and Commission Implementing Decision (EU) 2018/552 ( OJ L 91, 9.4.2018, p. 27 ). Legend of table columns: EPC: Excise Product Code CAT: Excise product category UNIT: Unit of measurement (from the list 11) A: Alcoholic strength must be given (Yes/No) P: Degree Plato may be given (Yes/No) D: Density at 15 °C must be given (Yes/No) 11. UNITS OF MEASUREMENT Unit of measurement code Description 1 Kg 2 Litre (temperature of 15 °C) 3 Litre (temperature of 20 °C) 4 1 000 items 12. MAXIMUM JOURNEY TIME PER TRANSPORT MODE CODE Transport Mode Code Maximum Journey Time 0 D45 1 D45 2 D35 3 D35 4 D20 5 D30 7 D15 8 D35 Note 1 : The value “0” refers to multimode transport (where there is unload and reload of cargo) and covers the cases of Group Consignments, Export, Split and Change of destination. Note 2: In case of export, the journey time is the estimated duration of the journey up to the exit of customs territory of the Union. Note 3: For movements of goods already released for consumption (e-SAD), an extra 30 days are added to the maximum journey time. 13. NATIONAL ADMINISTRATION-DEGREE PLATO Country Rate(s) Structure for Beer in °Plato AT – Austria Yes BE – Belgium Yes BG – Bulgaria Yes CZ – Czechia Yes DE – Germany Yes EL – Greece Yes ES – Spain Yes IT – Italy Yes LU – Luxembourg Yes MT – Malta Yes PL – Poland Yes PT – Portugal Yes RO – Romania Yes ’ ( 1 ) Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics ( OJ L 334, 13.10.2020, p. 2 ). ( 2 ) Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco ( OJ L 176, 5.7.2011, p. 24 ). ( 3 ) Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity ( OJ L 283, 31.10.2003, p. 51 ).