Regulations, 2010 (ln_2010_284) | MT

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Preamble — Regulations, 2010 Open official source

L.N. 284 of 2010

EXCISE DUTY ACT

(CAP. 382)

Electronic Administrative Document (Excise Goods)

Regulations, 2010

IN exercise of the powers conferred by article 13(1)(g) and

(5) of the Excise Duty Act, the Minister of Finance, the Economy

and Investment has made the following regulations:-

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Reg. 1 Title. — Regulations, 2010 Open official source

(1) The title of these regulations is the Electronic

Administrative Document (Excise Goods) Regulations, 2010.

(2) These regulations shall form part of the Excise Duty

Act and shall be included immediately after Part G of the Sixth

Schedule thereto as Part H of that Schedule.

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Reg. 2 Interpretation. — Regulations, 2010 Open official source

(1)

In these regulations, unless the context otherwise

requires

“the Act” means the Excise Duty Act;

“computerised system” means the computerised system

referred to in Article 1 of Decision No. 1152/2003/EC for the

movement and surveillance of excisable goods;

“electronic administrative document” means the

document mentioned in regulation 3 hereof.

(2) The definitions contained in article 2 of the Act

shall, unless the context otherwise requires and subject to the

provisions of sub-regulation (1) hereof, apply to these regulations.

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Reg. 3 Annexes. — Regulations, 2010 Open official source

(1) The messages exchanged for the purposes of

regulations 4 to 11 shall comply with Annex 1 to these regulations.

(2)

Where codes are required for the completion of

certain data fields in those messages, the codes listed in Annex II

shall be applied.

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Reg. 4 — Regulations, 2010 Open official source

(1) When excise goods are moving under a duty Draft electronic

suspension arrangement and are dispatched from Malta, the document.

consignor shall submit to the Comptroller a draft electronic

administrative document, no earlier than seven days before the date

indicated on that document as the date of dispatch of the excise

goods concerned, by using the computerised system.

(2) The Comptroller shall carry out an electronic

verification of the data in the draft electronic administrative

document and where these data are not valid, the Comptroller shall

inform the consignor without undue delay

Provided that where the data are valid, the Comptroller

shall assign to the document a unique administrative reference code

and shall communicate it to the consignor.

(3) The draft electronic administrative document and

the electronic administrative document to which an administrative

reference code has been assigned in terms of sub-regulations (1)

and (2) hereof shall comply with the requirements set out in Table

1 of Annex 1 to these regulations.

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Reg. 5 — Regulations, 2010 Open official source

(1) In the instances referred to in articles 8B(1)(a)(i)(ii) Document

(iv) and (2) of the Act, the Comptroller shall forward the electronic

administrative document to the competent authorities of the

Member State of destination without delay

Provided that when the Comptroller, in the cases

referred to in this Regulation, receives an electronic administrative

document from a competent authority of another Member State,

he shall forward it to the consignee where the consignee is an

authorised warehousekeeper or a registered consignee.

(2) Where the excise goods are intended for an

authorised warehousekeeper in Malta, the Comptroller shall

forward the electronic administrative document directly to him.

(3) In the case referred to in article 8B(1)(a)(iii) of the

Act, the Comptroller shall forward the electronic administrative

document to the competent authorities of the Member State where

the export declaration is lodged in application of Article 161(5) of

Regulation (EEC) No 2913/92.

(4) The consignor shall provide the person

accompanying the excise goods with a printed version of the

electronic administrative document or any other commercial

document mentioning, in a clearly identifiable manner, the

unique administrative reference code. The Comptroller,

throughout the movement of the excise goods under an excise

duty suspension arrangement, may request the presentation of

the document.

(5) The consignor may cancel the electronic

administrative document as long as the movement has not

initiated under article 8B of the Act.

(6) The consignor wanting to cancel the electronic

administrative document as referred to in sub-regulation

(5) hereof shall complete the fields of the draft cancellation

message and submit it to the Comptroller. The draft

cancellation message shall comply with the requirements set

out in Table 2 of Annex 1 to these regulations.

(7) The Comptroller shall carry out an electronic

verification of the data in the draft cancellation message, and

where these data are valid, the Comptroller shall

(a) add the date and time of validation to the

cancellation message;

(b)

communicate that information to the consignor;

and

(c) forward the cancellation message to the competent

authorities of the Member State of destination

Provided that where those data are not valid, the

consignor shall be informed without delay.

(8) When the Comptroller receives a cancellation

message as mentioned in this regulation, for excise goods whose

place of destination is Malta and the consignee is an authorised

warehousekeeper or a registered consignee, the Comptroller shall

forward the cancellation message to the warehousekeeper or

consignee as the case may be.

(9) During the movement under a duty suspension

arrangement, the consignor may, using the computerised system,

amend the destination to show a new destination which must be

one of the destinations referred to in article 8B(1)(a)(i),(ii)(iii) or,

where applicable, in article 8B(2) of the Act.

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Reg. 6 Amendment of destination. — Regulations, 2010 Open official source

(1) The consignor wanting to amend the destination

as provided for in regulation 5(9), or to complete the destination

as provided for in the proviso of regulation 7, shall complete the

fields of the draft change of destination message and submit it to

the Comptroller. The draft change of destination message shall

comply with the requirements set out in Table 3 of Annex I to these

regulations.

(2) The Comptroller shall carry out an electronic

verification of the data in the draft change of destination message.

Where those data are valid, the Comptroller shall

(a) add the date and time of validation and a sequence

number to the change of destination message and inform the

consignor thereof;

(b) update the original electronic administrative

document according to the information in the change of

destination message

Provided that if the update includes a change of Member

State of destination or a change of consignee, regulation 4(1)(3)

shall apply in respect of the updated electronic administrative

document.

(3) If the update referred to in sub-regulation (2)

(b) hereof includes a change of Member State of destination, the

Comptroller shall forward the change of destination message

to the competent authorities of the Member State of destination

mentioned in the original electronic administrative document.

(4) If the Comptroller receives a change of destination

message from a competent authority of another Member State, the

Comptroller shall inform the consignee mentioned in the original

electronic administrative document of the change of destination by

using the “notification of change of destination” that shall comply

with the requirements set out in Table 4 of Annex I. 4 to these

regulations.

(5) If the update referred to in sub-regulation (2)(b)

includes a change of the place of delivery mentioned in data group

7 of the electronic administrative document, but not a change of

the Member State of destination nor a change of the consignee,

the Comptroller shall forward the change of destination message

to the competent authorities of the Member State of destination

mentioned in the original electronic administrative document.

(6) When the Comptroller receives a change of

destination message from a competent authority of another Member

State, the Comptroller shall forward the change of destination

message to the consignee.

(7) Where the data in the draft change of destination

message are not valid, the consignor shall be informed without

delay.

(8) If the updated electronic administrative document

includes a new consignee in Malta as in the original electronic

administrative document, the Comptroller shall inform the

consignee mentioned in the original electronic administrative

document of the change of destination using the “notification of a

change of destination” that shall comply with the requirements set

out in Table 4 of Annex I to these regulations.

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Reg. 7 Movement of energy products. — Regulations, 2010 Open official source

(1) In the case of movement of energy products under

a duty suspension arrangement by sea to a consignee who is not

definitely known at the time when the consignor submits the draft

electronic administrative document, the Comptroller may authorise

the consignor to omit the data concerning the consignee in that

document

Provided that as soon as the data concerning the

consignee are known, and at the latest at the end of the movement,

the consignor shall, using the procedure referred to in regulation

5(9), transmit them to the Comptroller.

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Reg. 8 Splitting movement of energy products. — Regulations, 2010 Open official source

(1) The Comptroller may allow, under the conditions

fixed by the Comptroller, that the consignor splits a movement of

energy products under suspension of excise duty into two or more

movements provided that

(a)

the total quantity of excise goods does not change;

(b) the splitting is carried out in the territory of a

Member State which permits such a procedure;

(c) the Comptroller shall inform the competent

authorities of other Member States of the place where the

splitting is carried out.

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Reg. 9 Consignor wanting to split movement. — Regulations, 2010 Open official source

(1) The consignor wanting to split the movement of

excise goods as provided for in regulation 8 shall complete the

fields of the draft splitting operation message for each destination

and submit it to the Comptroller. The draft splitting operation

message shall comply with the requirements set out in Table 5 of

Annex I to these regulations.

(2) The Comptroller shall carry out an electronic

verification of the data in the draft splitting operation messages and

where those data are valid, the Comptroller shall

(a) generate a new electronic administrative document

for each destination, which shall replace the original

electronic administrative document;

(b) generate, for the original electronic administrative

document, a ‘notification of splitting’ which shall comply

with the requirements set out in Table 4 of Annex I to these

regulations; and

(c) send the notification of splitting to the consignor

and to the competent authorities of the Member State of

destination mentioned in the original electronic administrative

document.

(3) The proviso of regulation 4(2) and regulation

5(1), (3) and (4) shall apply in respect of each new electronic

administrative document referred to in sub-regulation (2)(a).

(4) If the place of destination mentioned in the original

electronic administrative document is Malta, the Comptroller shall

forward the notification of splitting to the consignee mentioned

in the original electronic administrative document where the

consignee is an authorised warehousekeeper or a registered

consignee.

(5) Where the data in the draft splitting operation

message are not valid, the Comptroller shall inform the consignor

thereof without any undue delay.

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Reg. 10 Receipt of goods at any destination. — Regulations, 2010 Open official source

(1) On receipt of excise goods at any of the

destinations referred to in article 8B(1)(a)(i)(ii)(iv)(b) and (2) of

the Act, the consignee shall, without delay and no later than five

working days after the end of the movement, and except in cases

duly justified to the satisfaction of the Comptroller, submit a report

of their receipt using the computerised system.

(2) The Comptroller shall determine the procedures for

presentation of the report of receipt of the goods by the consignees

referred to in article 14 of the Act.

(3) The Comptroller, for excise goods imported into

Malta, shall carry out an electronic verification of the data in

the report of receipt and if the data is not valid, the Comptroller,

without undue delay, shall inform the consignee.

(4) Where the data is valid, the Comptroller shall

confirm to the consignee the registration of the report of receipt

and send it to the competent authorities of the Member State of

dispatch.

(5) When excise goods are dispatched from Malta, the

Comptroller shall forward the report of receipt to the consignor

Provided that if Malta is the same place of dispatch

and destination of excise goods, the Comptroller shall forward the

report of receipt directly to the consignor.

(6) The report of receipt submitted in accordance with

this regulation shall comply with the requirements set out in Table

6 of Annex 1 to these regulations.

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Reg. 11 Report of export. — Regulations, 2010 Open official source

(1) In the cases referred to in article 8B(1)(a)(iii)

and where applicable, article 8B(1)(b) of the Act, a report of

export shall be completed by the Comptroller on the basis of the

endorsement drawn up by the Comptroller as referred to in article

793(2) of Commission Regulation (EEC) No 2454/93.

(2) The Comptroller shall carry out an electronic

verification of the data resulting from the endorsement referred

to in the previous sub-regulation, and once these data have

been verified and excise goods have been exported from Malta,

the comptroller shall send the report of export to the competent

authorities of the Member State of dispatch.

(3) When the Comptroller receives a report of export from

another Member State for excise goods which were dispatched

from Malta, the Comptroller shall forward the report of export to

the consignor.

(4) The report of export submitted in accordance with

this regulation shall comply with the requirements set out in Table

6 of Annex 1 to these regulations.

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Reg. 12 Duty suspension arrangement. — Regulations, 2010 Open official source

(1) Without prejudice to regulation 4(1), where the

computerised system is unavailable, the consignor may start a

movement of excise goods under a duty suspension arrangement

provided that

(a) the goods are accompanied by a paper document

containing the same data as the draft electronic administrative

document; and

(b) he informs the Comptroller before the beginning of

the movement

Provided further that the paper document referred to in

paragraph (a) of this sub-regulation shall carry the title “Fallback

Accompanying Document for movements of excise goods under

suspension of excise duty” and the data required shall be displayed

in the form of data elements, expressed in the same manner as in

the electronic administrative document. All the data elements, as

well as the data groups and data subgroups to which they belong,

shall be identified by means of the numbers and letters in column A

and column B of Table 1 of Annex I to these regulations.

(2) The Comptroller may also require a copy of the

document referred to in sub-regulation (1)(a), the verification of

the data contained in that copy and, if the consignor is responsible

for the unavailability, appropriate information on the reasons for

that unavailability before the beginning of the movement.

(3) When the computerised system is restored

and available, the consignor shall submit a draft electronic

administrative document

Provided that when the data in the electronic

administrative document have been validated in accordance with

regulation 4(2), that document shall replace the paper document

mentioned in this regulation, and regulations 5(1)(3), 10 and 11

shall apply mutatis mutandis.

(4) Until such time as the data in the electronic

administrative document have been validated, the movement shall

be regarded as taking place under a duty suspension arrangement

under cover of the paper document.

(5) A copy of the paper document referred to in sub-

regulation (1)(a) shall be kept by the consignor to back up his

records.

(6) When the computerised system is unavailable,

the consignor shall communicate the information referred to

in regulation 5(9) or regulation 8 using alternative means of

communication as directed by the Comptroller. Furthermore the

consignor shall inform the Comptroller before the change of

destination or splitting of the movement is initiated and sub-

regulations (3), (4) and (5) shall apply mutatis mutandis.

(7) The information referred to in the previous sub-

regulation which is to be communicated by the consignor to the

Comptroller shall be displayed in the form of data elements,

expressed in the same manner as in the change of destination

message or the splitting operation message, as the case may be. All

the data elements, as well as the data groups and data subgroups to

which they belong, shall be identified by means of the numbers and

letters in column A and column B of Table 3 or, as the case may be,

Table 5 of Annex I to these regulations.

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Reg. 13 When report of receipt cannot be submitted. — Regulations, 2010 Open official source

(1) When in the cases referred to in article 8B(1)(a)

(i)(ii)(iv)(b) and (2) of the Act, the report of receipt provided for

in regulation 10 cannot be submitted at the end of a movement of

excise goods within the deadline provided for in that regulation,

either because the computerised system is unavailable or because,

in the situation referred to in regulation 12(1), the procedures

referred to in regulation 12(3) have not yet been carried out, the

consignee shall submit to the Comptroller, except when according

to the Comptroller a case is duly justified, a paper document

containing the same data as the report of receipt and stating that

the movement has ended.

(2) Except where the report of receipt can be

submitted promptly by the consignee via the computerised system

, or in duly justified cases, the Comptroller shall send a copy of the

paper document referred to in sub-regulation (1) to the competent

authorities of the Member State of dispatch.

(3) When the Comptroller receives the paper document

referred to in sub-regulation (1) for excise goods dispatched from

Malta, from the competent authorities of the Member State of

destination, the Comptroller shall forward the paper document to

the consignor or keep it available for him.

(4) As soon as the computerised system is available

and restored, or the procedures referred to in regulation 12(3) have

been carried out, the consignee shall submit a report of receipt, in

accordance with regulation 10(1) and regulation 10(3), (4) and (5)

shall apply mutatis mutandis.

(5) When in the cases referred to in article 8B(1)(a)

(iii), the report of export provided for in regulation 8(1) cannot

be completed at the end of a movement of excise goods either

because the computerised system is unavailable or because, in the

situation referred to in regulation 9(1), the procedures referred to in

regulation 9(2) have not yet been carried out, the Comptroller shall

send to the competent authorities of the Member State of dispatch

a paper document containing the same data as the report of export

and certifying that the movement has ended, except where the

report of export provided for in regulation 8 can be completed via

the computerised system, or in duly justified cases.

(6) When excise goods have been dispatched from

Malta, and the Comptroller receives from the competent authority

of the Member State of export, the paper document mentioned in

the previous sub-regulation, he shall forward a copy of the paper

document to the consignor or keep it available for him.

(7) As soon as the computerised system is available

and restored or the procedures referred to in regulation 12(3) have

been carried out, and the excise goods have been exported from

Malta, the Comptroller shall send a report of export, in accordance

with regulation 11(1) and regulation 11(2) and (3) shall apply

mutatis mutandis.

(8) The paper documents referred to in sub-regulations

(1) and (5) shall carry the title “Fallback Report of Receipt/Report

of Export for movements of excise goods under suspension of

excise duty”. The data required shall be displayed in the form of

data elements, expressed in the same manner as in the report of

receipt or the report of export, as the case may be. All the data

elements, as well as the data groups and data subgroups to which

they belong, shall be identified by means of the numbers and

letters in column A and column B of Table 6 of Annex I to these

regulations.

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Reg. 14 Report of receipt or report of export to constitute proof. — Regulations, 2010 Open official source

(1) Nothwithstanding regulation 13 hereof, the

report of receipt referred to in regulation 10(1) or the report of

export referred to in regulation 11(1), shall constitute proof that a

movement of excise goods has ended, in accordance with Article

8A of the Act.

(2) Without prejudice to sub-regulation (1), in

the absence of the report of receipt or the report of export for

reasons other than those mentioned in regulation 13, alternative

proof of the end of a movement of excise goods under a duty

suspension arrangement may be provided, in the cases referred to

in article 8B(1)(a)(i)(ii)(iv) and (b) and (2) of the Act, through an

endorsement by the Comptroller, based on appropriate evidence,

that the excise goods dispatched have reached their stated

destination or, in the case referred to in article 8B(1)(a)(iii) of the

Act, through an endorsement by the Comptroller, certifying that the

excise goods have left the territory of the Community from Malta.

(3) A document submitted by the consignee containing

the same data as the report of receipt or the report of export shall

constitute appropriate evidence for the purposes of sub-regulation

(1) hereof.

(4) Where appropriate evidence has been accepted by

the Comptroller, it shall end the movement in the computerised

system.

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Reg. 15 Simplified procedures. — Regulations, 2010 Open official source

(1) The Comptroller may establish simplified

procedures in respect of movements of excise goods under a duty

suspension arrangement which take place within Maltese territory,

including the possibility to waive the requirement of electronic

supervision of such movement.

The Minister, after consulting the Comptroller, may enter

into an agreement with other Member States, to establish more

simplified procedures for excise goods that move under a duty

suspension arrangement and their movement between Malta and

any other two or more Member States occurs frequently and

regularly.

EN

L 197/30

Official Journal of the European Union

Malta Government Gazette — Legal Notice 2010 284 — Regulations, 2010

Reg. 29 — Regulations, 2010 Open official source

7.2009

B

G

an3

n1

The message type must not occur in the e-AD to which an ARC has been assigned, nor in the paper

1 = Standard submission (to be used in all cases except where submission concerns export with local

2 = Submission for export with local clearance (Application of Article 283 of Commission Regulation

Provide the normal period of time necessary for the journey taking into account the means of transport and

the distance involved, expressed in hours (H) or days (D) followed by a two digits number. (Examples: H12,

or D04). Indication for ‘H’ should be less or equal to 24. Indication for ‘D’ should be less or equal to 92

Identify the person responsible for arranging the first transport using one of the following values

3 = Temporary registered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of Directive

8 = Unknown destination (consignee unknown; Article 22 of Directive 2008/118/EC)

5 = Exempted consignee (point (iv) of Article 17(1)(a) of Directive 2008/118/EC)

2 = Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/EC)

Provide the destination of the movement using one of the following values

1 = Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC

6 = Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC)

Draft electronic administrative document and electronic administrative document

4 = Direct delivery (Article 17(2) of Directive 2008/118/EC)

document referred to in Article 8(1) of this Regulation

F

(referred to in Article 3(1) and Article 8(1))

(EEC) No 2454/93 ( 1 ))

The possible values are

3 = Owner of goods

Table 1

2008/118/EC)

1 = Consignor

2 = Consignee

clearance)

4 = Other

E

D

R

Transport Arrangement

Destination Type Code

e-AD Header

Message Type

C

Journey time

B

b

a

c

A

EN

29.7.2009

Official Journal of the European Union

L 197/31

B

dateTime

an..182

G

an21

an13

n..5

n1

Set to 1 at initial validation and then incremented by 1 in each e-AD generated by the competent authorities

This data element must not occur in the e-AD to which an ARC has been assigned, nor in the paper

Provide a valid SEED registration number of the authorised warehousekeeper or registered consignor

of the Member State of dispatch upon each change of destination

F

document referred to in Article 8(1)

The addressed time is local time

The value is ‘false’ by default.

See Annex II, Code list 2

Possible values

0 = false

1 = true

dispatch upon validation of the

Date and Time of validation of the

Table 3, to be provided by the

the

To be provided by the competent

authorities of the Member State of

To be provided by the competent

authorities of the Member State of

To be provided by the competent

authorities of the Member State of

draft e-AD and for each change of

Change of destination message in

Member State of dispatch in case of

‘R’ for submission of an e-AD for a

movement that has begun under

cover of the paper document

competent authorities of

referred to in Article 8(1)

change of destination

E

destination

draft e-AD

D

R

C

R

Date and Time of Update

Deferred submission flag

Date and Time of Vali

Trader Excise Number

TRADER Consignor

Sequence Number

dation of e-AD

C

Trader Name

Validation

ARC

B

h

d

g

b

a

e

f

A

EN

L 197/32

Official Journal of the European Union

29.7.2009

B

an..182

an..65

an..11

an..10

an..50

an..65

an..11

an..10

an..50

G

an13

a2

Provide the language code presented in Annex II, Code list 1 to define the language used in this data group

Provide a valid SEED registration number of the tax warehouse of dispatch

F

‘R’ if Origin Type Code in box

E

9d is ‘1’

O

D

R

C

R

Tax Warehouse Reference

TRADER Place of

Street Number

C

Trader Name

Street Name

NAD_LNG

Dispatch

Postcode

City

B

d

g

b

g

a

d

c

e

c

e

f

A

EN

29.7.2009

Official Journal of the European Union

L 197/33

B

an..182

an..16

an..65

an..50

an..11

an..10

G

an8

a2

— 1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered

— 6: provide the VAT identification number of the person representing the consignor at the office of

Provide the language code presented in Annex II, Code list 1 to define the language used in this data group

Provide the Member State of destination using the Member State Code in Annex II, Code list 3

Provide the Code of the Customs office of import. See Annex II Code list 5

F

For Destination Type Code

consignee

export

— This data element does not apply

Submission for export with local

clearance’ or for Destination Type

(See Destination Type Codes in box 1a)

— ‘R’ for Destination Type Code 1,

— ‘O’ for Destination Type Code 6

(See Destination Type Codes in box 1a)

‘R’, except for message type ‘2 —

for Destination Type Code 5

‘R’ for Destination Type Code 5

‘R’ if Origin Type Code in box

E

2, 3 and 4

9d is ‘2’

Code 8

O

D

R

C

R

C

R

C

R

Office Reference Number

OFFICE of Dispatch —

TRADER Consignee

Trader Identification

Member State Code

COMPLEMENT

Street Number

C

Trader Name

Street Name

Consignee

NAD_LNG

TRADER

Postcode

Import

City

B

b

d

g

a

c

e

f

A

EN

L 197/34

Official Journal of the European Union

29.7.2009

B

an..255

an..182

an..16

an..65

an..11

an..10

an..50

G

a2

Provide the language code presented in Annex II, Code list 1 to define the language used in this data group

— 1: provide a valid SEED registration number of the tax warehouse of destination

— 2, 3 and 5: provide the VAT identification number or any other identifier

Provide the actual place of delivery of the excise goods

F

For Destination Type Code

10 January 1996 on the excise

‘R’ if a Serial Number is mentioned

on the excise duty exemption

certificate established in Commission

Regulation (EC) No 31/96 of

— ‘R’ for Destination Type Code 1

— ‘O’ for Destination Type Code 2,

(See Destination Type Codes in box 1a)

— ‘R’ for Destination Type Code 1

— ‘O’ for Destination Type Code 2,

(See Destination Type Code in box 1a)

— ‘R’ for Destination Type Code 1,

— ‘O’ for Destination Type Code 4

(See Destination Type Codes in box 1a)

— ‘R’ for Destination Type Code 2,

— ‘O’ for Destination Type Code 1

(See Destination Type Codes in box 1a)

‘R’ if corresponding text field is used

duty exemption certificate ( 2 )

For box 7c, 7e and 7f

E

2, 3 and 5

3, 4 and 5

3, and 5

3 and 5

and 4

O

D

C

Certificate of Exemption

Trader Identification

TRADER Place of

Serial Number of

Street Number

C

Trader Name

Street Name

NAD_LNG

Delivery

Postcode

City

B

b

g

a

d

c

e

f

A

EN

29.7.2009

Official Journal of the European Union

L 197/35

B

an..35

an..22

G

an21

Time

Date

an8

n1

Provide the code of the office of export at which the export declaration will be lodged in accordance with

The date at which the movement begins in accordance with Article 20(1) of Directive 2008/118/EC. This

The time at which the movement begins in accordance with Article 20(1) of Directive 2008/118/EC. The

Provide the number of the invoice relating to the goods. If the invoice has not yet been prepared, the

date cannot be later than 7 days after the date of submission of the draft e-AD. The Date of Dispatch can be

A unique serial number assigned to the e-AD by the consignor which identifies the consignment in the

1 = Origin — Tax warehouse (in the situations referred to in Article 17(1)(a) of Directive 2008/118/EC)

2 = Origin — Import (in the situation referred to in Article 17(1)(b) of Directive 2008/118/EC)

Article 161(5) of Council Regulation (EEC) No 2913/92 ( 3 ). See Annex II, Code list 5

a date in the past in the case referred to of Article 26 of Directive 2008/118/EC

number of the delivery note or any other transport document should be given

The ARC to be provided is the ARC of the replaced e-AD

The possible values for the origin of the movement are

F

The date of the document shown in box 9b

addressed time is local time

records of the consignor

The Member State of dispatch may

To be provided by the competent

dispatch upon validation of new

‘R’ in case of export (Destination

(See Destination Type Codes in box 1a)

authorities of the Member State of

e-ADs following the validation of

the message ‘Splitting operation’

decide to make this data ‘R’

E

Type Code 6)

(Table 5)

O

D

R

C

R

Office Reference Number

Local Reference Number

Delivery — Customs

Origin Type Code

OFFICE Place of

Time of Dispatch

Date of Dispatch

Invoice Number

Upstream ARC

C

Invoice Date

e-AD

B

a

b

d

g

a

e

c

f

A

EN

L 197/36

Official Journal of the European Union

29.7.2009

B

an..21

an..35

G

an13

an8

n..4

9X

2X

Provide the number(s) of the Single Administrative Document(s) used for the release for free circulation of

Provide the code of the office of the competent authorities in the Member State of dispatch responsible for

Provide a valid SEED registration number or VAT identification number of the transporter or owner of the

Identify the person(s) responsible for providing the guarantee using Guarantor Type Code in Annex II, Code

Identify the transporter and/or the owner of the goods if they provide the guarantee

excise control at the place of dispatch. See Annex II, Code list 5

F

the goods concerned

excise goods

list 6

The SAD Number shall be provided

(See Guarantor Type Code in Annex II,

of submission of the draft e-AD or

by the competent authorities of the

Member State of dispatch upon vali

‘R’ if one of the following Guarantor

‘R’ if origin type code in box 9d is ‘2’

either by the consignor at the time

Type Codes applies: 2, 3, 12, 13, 23,

The Member State of dispatch may

24, 34, 123, 124, 134, 234 or 1234

decide to make this data ‘R’

dation of the draft e-AD

E

Code list 6)

(import)

O

D

R

C

R

C

Office Reference Number

Authority at Dispatch

Trader Excise Number

TRADER Guarantor

Guarantor Type Code

Import SAD Number

OFFICE Competent

IMPORT SAD

GUARANTEE

MOVEMENT

VAT Number

C

B

a

b

a

9.1

A

EN

29.7.2009

Official Journal of the European Union

L 197/37

B

an..182

an..65

an..10

an..50

an..35

an..65

an..11

an..10

an..11

G

n..2

a2

Provide the language code presented in Annex II, Code list 1 to define the language used in this data group

Provide the mode of transport at the time of the start of the movement, using the codes in Annex II, Code

F

list 7

For 12c, d, f and g: ‘O’ if Trader

provided,

‘R’ if corresponding text field is used

‘R’ to identify the person responsible

for arranging the first transport if

The Member State of dispatch may

decide to make this data ‘R’

value in box 1c is ‘3’ or ‘4’

is

E

Number

otherwise ‘R’

Excise

O

D

R

C

Transport Mode Code

TRADER Transport

Street Number

TRANSPORT

VAT Number

C

Trader Name

Street Name

NAD_LNG

Arranger

Postcode

City

B

h

d

g

a

b

d

c

e

c

e

f

A

EN

L 197/38

Official Journal of the European Union

29.7.2009

B

an..182

an..350

an..50

an..35

an..65

an..11

an..10

an..50

G

99X

n..2

a2

Provide the language code presented in Annex II, Code list 1 to define the language used in this data group

Provide Transport Unit Code(s) related to the transport mode indicated in box 13a. See Annex II Code list 8

Provide language code, see Annex II, Code list 1 to define the language used in this data group

Provide any additional information concerning these commercial seals (e.g. type of seals used)

Provide the identification of the commercial seals, if used to seal the transport unit

Identification of the person carrying out the first transport

F

Enter the registration number of the transport unit(s)

The Member State of dispatch may

‘R’ if commercial seals are used

decide to make this data ‘R’

E

O

D

R

TRANSPORT DETAILS

TRADER First Trans

Identity of Commercial

Identity of Transport

Transport Unit Code

Seal Information

Street Number

VAT Number

C

Trader Name

Street Name

NAD_LNG

Postcode

porter

Units

City

Seal

B

g

b

d

g

a

b

d

a

c

e

c

f

A

EN

29.7.2009

Official Journal of the European Union

L 197/39

B

an..350

n..15,3

n..15,2

G

n..5,2

999x

n..3

an4

n8

a2

Provide any additional information concerning the transport, e.g. identity of any subsequent transporter,

Provide the language code presented in Annex II, Code list 1 to define the language used in this data group

Provide the weight of the excise goods without packaging (for alcohol and alcoholic beverages, energy

Provide quantity (expressed in the unit of measurement associated with the product code — See Annex II,

For a movement to a registered consignee referred to in Article 19(3) of Directive 2008/118/EC, the

For a movement to an exempted organisation referred to in Article 12 of Directive 2008/118/EC, the

Provide the alcoholic strength (percentage by volume at 20 °C) if applicable in accordance with Annex II,

Provide language code, see Annex II, Code list 1 to define the language used in this data group

quantity shall not exceed the quantity registered in the excise duty exemption certificate

A separate data group must be used for each product composing the consignment

Provide the gross weight of the consignment (the excise goods with packaging)

quantity shall not exceed the quantity which he is authorised to receive

Provide the applicable excise product code, see Annex II, Code list 11

products and for all tobacco products except cigarettes)

Provide the CN Code applicable at the date of dispatch

F

Provide a unique sequential number, starting with 1

information concerning subsequent transport units

tables 11 and 12)

Code list 11

‘R’ if corresponding text field is used

‘R’ if applicable for the excise good

E

in question

O

D

C

R

C

Seal Information_LNG

Body Record Unique

Excise Product Code

Alcoholic strength

Information_LNG

Complementary

Gross Weight

C

E-AD Body

Information

Net Weight

Reference

CN Code

Quantity

B

g

b

a

d

g

e

c

e

f

A

EN

L 197/40

Official Journal of the European Union

29.7.2009

B

an..350

G

n..5,2

n..15

n1

a2

Provide the language code presented in Annex II, Code list 1 to define the language used in this data group

Provide ‘1’ if the goods carry or contain fiscal marks or ‘0’ if the goods do not carry or contain fiscal marks

2. in the case of certain spirits drinks, relating to the place of production in accordance with the relevant

3. for beer brewed by an independent small brewery, as defined in Council Directive 92/83/EEC ( 4 ), for

which it is intended to claim a reduced rate of excise duty in the Member State of destination.

intended to claim a reduced rate of excise duty in the Member State of destination. Certification should

Provide the language code presented in Annex II, Code list 1 to define the language used in this data group

For beer or spirits, for which certification is given in the field 17l (Designation of origin), provide the annual

For beer, provide the degree Plato if the Member State of dispatch and/or the Member State of destination

Provide any additional information concerning the fiscal marks required by the Member State of destination

1. in the case of certain wines, relating to the protected designation of origin or geographical indication, in

Certification should be given in the following terms: ‘It is hereby certified that the product described

4. for ethyl alcohol distilled by a small distillery, as defined in Council Directive 92/83/EEC, for which it is

be given in the following terms: ‘It is hereby certified that the product described has been produced by a

Provide the density at 15 °C, if applicable in accordance with the table in Annex II, Code list 11

production of the previous year in hectolitres of beer or in hectolitres pure alcohol respectively

accordance with the relevant Community legislation

has been brewed by an independent small brewery’

F

tax beer on that basis. See Annex II, Code list 11

This box can be used to give certification

Community legislation

small distillery’

‘R’ if the Member State of dispatch

‘R’ if corresponding text field is used

and/or the Member State of de

stination tax beer on the basis of

‘R’ if applicable for the excise good

‘R’ if fiscal marks are used

E

degree Plato

in question

O

D

C

Designation of Origin

Fiscal Mark Used flag

Fiscal Mark_LNG

Size of Producer

Designation of

C

Degree Plato

Origin_LNG

Fiscal Mark

Density

m

B

h

n

k

o

i

j

l

A

EN

29.7.2009

Official Journal of the European Union

L 197/41

B

an..350

an..35

G

n..15

99x

a2

Provide the number of packages if the packages are countable in accordance with Annex II, Code list 9

Provide language code, see Annex II, Code list 1 to define the language used in this data group

Provide the commercial description of the goods in order to identify the products transported

Provide any additional information concerning these commercial seals (e.g. type of seals used)

Provide the identification of the commercial seals, if used to seal the packages

Provide the kind of package, using one of the codes in Annex II, Code list 9

F

Provide the brand name of the goods, if applicable

‘R’ for the bulk transport of the

479/2008 ( 5 ), for which the product

description shall contain the optional

that Regulation provided that they

are shown on the labelling or that

name. The Member State of dispatch

commercial

The Member State of dispatch may

wines referred to in paragraphs 1

to 9, 15 and 16 of Annex IV

particulars set out in Article 60 of

it is planned to show them on the

‘R’ if corresponding text field is used

‘R’ if the excise goods have a brand

may decide that the brand name of

be provided if it is given in the

‘R’ if corresponding text field is used

to Council Regulation (EC) No

the products transported must not

decide to make this data required

document referred to in box 9b

‘R’ if commercial seals are used

‘R’ if marked ‘Countable’

other

E

invoice or

labelling

O

D

C

R

C

Brand Name of Products

Commercial Description

Identity of Commercial

Kind of Packages Code

Brand Name of Prod

Commercial Descrip

Number of Packages

Seal Information

C

PACKAGE

tion_LNG

ucts_LNG

Seal

B

p

b

q

a

d

s

c

r

17.1

A

EN

L 197/42

Official Journal of the European Union

29.7.2009

B

an..350

G

99x

n..2

n1

a2

Provide the language code presented in Annex II, Code list 1 to define the language used in this data group

For wine products included in Part XII of Annex I to Regulation (EC) No 1234/2007, provide one of the

Provide one or several ‘Wine operation Code(s)’ in accordance with list 1.4. b) in point B of Annex VI to

Provide the wine-growing zone in which the product transported originates in accordance with Annex IX to

Provide a ‘Country Code’ listed in Annex II, Code list 4

F

Commission Regulation (EC) No 436/2009 ( 7 )

2 = Varietal wine without PDO/PGI

Regulation (EC) No 479/2008

3 = Wine with PDO or PGI

1 = Wine without PDO/PGI

4 = Imported wine

following values

5 = Other

‘R’ if corresponding text field is used

‘R’ for wine products included in Part

‘R’ for wine products in bulk

(nominal volume of more than 60

‘R’ if Category of Wine Product in

‘R’ for wine products in bulk

(nominal volume of more than 60

XII of Annex I to Regulation (EC) No

box 17.2a is ‘4’ (imported wine)

E

1234/2007 ( 6 )

litres)

O

D

R

C

Third Country of Origin

Other Information_LNG

Seal Information_LNG

Wine Operation Code

WINE OPERATION

Wine-Growing Zone

WINE PRODUCT

Other Information

Category of Wine

C

Product

Code

B

a

b

d

a

e

c

e

17.2.1

17.2

A

EN

29.7.2009

Official Journal of the European Union

L 197/43

B

dateTime

an..350

G

an21

9x

n1

a2

Provide a description of any certificate that relates to the transported goods, for instance certificates related

Provide the language code presented in Annex II, Code list 1 to define the language used in this data group

Provide the reason for cancelling the e-AD, using the codes in Annex II, Code list 10

Provide a reference to any certificate that relates to the transported goods

Provide the ARC of the e-AD for which cancellation is requested

F

to the Designation of Origin referred to in box 17l

The addressed time is local time

(referred to in Article 4(1))

Cancellation

Table 2

dispatch upon validation of the

‘R’ if corresponding text field is used

To be provided by the competent

authorities of the Member State of

‘R’, unless data field 18a is used

‘R’, unless data field 18c is used

draft cancellation message

E

O

D

C

R

C

DOCUMENT Certificate

Reference of Document

Date and Time of Vali

EXCISE MOVEMENT

dation of Cancellation

Short Description of

Cancellation Reason

Reference of Docu

CANCELLATION

( 4 ) OJ L 316, 31.10.1992, p. 21.

Document_LNG

( 1 ) OJ L 253, 11.10.1993, p. 1.

( 3 ) OJ L 302, 19.10.1992, p. 1.

( 6 ) OJ L 299, 16.11.2007, p. 1.

( 7 ) OJ L 128, 27.5.2009, p. 15.

C

ATTRIBUTE

( 2 ) OJ L 8, 11.1.1996, p. 11.

( 5 ) OJ L 148, 6.6.2008, p. 1.

ment_LNG

Document

e-AD

ARC

B

b

d

a

c

A

EN

L 197/44

Official Journal of the European Union

29.7.2009

B

dateTime

an..35

G

an21

date

n..5

an3

n..2

Set to 1 at initial validation of the e-AD and then incremented by 1 upon each change of destination

Provide the number of the invoice relating to the goods. If the invoice has not yet been prepared, the

Provide the normal period of time necessary for the journey taking into account the means of transport and

the distance involved, expressed in hours (H) or days (D) followed by a two digits number. (Examples: H12,

or D04). Indication for ‘H’ should be less or equal to 24. Indication for ‘D’ should be less or equal to 92

Identify the person responsible for arranging the transport using one of the following values

number of the delivery note or any other transport document should be given

Provide the mode of transport using the codes in Annex II, Code list 7

Provide the ARC of the e-AD of which the destination is changed

F

The date of the document shown in box 2e

(referred to in Article 5(1) and 8(2))

The addressed time is local time

Change of destination

3 = Owner of goods

Table 3

1 = Consignor

2 = Consignee

4 = Other

dispatch upon validation of the

‘R’ when the journey time changes

arranging the transport changes

‘R’ when the invoice changes

the Invoice Number has changes

To be provided by the competent

authorities of the Member State of

draft Change of destination message

To be provided by the competent

authorities of the Member State of

draft Change of destination message

following the change of destination

‘R’ when the person responsible for

following the change of destination

The Member State of dispatch may

decide to make this data ‘R’ when

following the change of destination

‘R’ when the Transport Mode

changes following the change of

E

destination

O

D

R

C

R

C

R

Date and Time of Vali

Transport Mode Code

dation of Change of

Changed Transport

Sequence Number

Invoice Number

e-AD Update

C

ATTRIBUTE

Arrangement

Journey time

Invoice Date

Destination

ARC

B

b

g

a

d

c

e

f

A

EN

29.7.2009

Official Journal of the European Union

L 197/45

B

an..182

an..16

an..65

an..50

an..11

an..10

G

n1

a2

— 1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered

— 6: provide the VAT identification number of the person representing the consignor at the office of

Provide the language code presented in Annex II, Code list 1 to define the language used in this data group

3 = Temporary registered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of Directive

2 = Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/EC)

Provide the new destination of the movement using one of the following values

1 = Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC)

6 = Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC)

4 = Direct delivery (Article 17(2) of Directive 2008/118/EC)

Provide the actual place of delivery of the excise goods

F

For Destination Type Code

2008/118/EC)

consignee

export

‘R’ when the consignee changes

following the change of destination

— ‘R’ for Destination Type Code 1,

— ‘O’ for Destination Type Code 6

(See Destination Type Codes in box 3a)

— ‘R’ for Destination Type Code 1

— ‘O’ for Destination Type Code 2

(See Destination Type Codes in box 3a)

E

2, 3 and 4

and 3.

and 4

O

D

R

C

R

C

CHANGED Destination

Destination Type Code

Trader Identification

TRADER Place of

TRADER New

Street Number

C

Trader Name

Street Name

Consignee

NAD_LNG

Delivery

Postcode

City

B

a

b

d

g

c

e

f

A

EN

L 197/46

Official Journal of the European Union

29.7.2009

B

an..182

an..16

an..65

an..11

an..10

an..50

an..35

G

an8

a2

Provide the code of the office of export at which the export declaration will be lodged in accordance with

Provide the language code presented in Annex II, Code list 1 to define the language used in this data group

— 1: provide a valid SEED registration number of the tax warehouse of destination

— 2 and 3: provide the VAT identification number or any other identifier

Article 161(5) of Regulation (EEC) No 2913/92. See Annex II, Code list 5

F

For Destination Type Code

— ‘R’ for Destination Type Code 1

— ‘O’ for Destination Type Code 2

(See Destination Type Codes in box 3a)

— ‘R’ for Destination Type Code 1,

— ‘O’ for Destination Type Code 4

(See Destination Type Codes in box 3a)

— ‘R’ for Destination Type Code 2,

— ‘O’ for Destination Type Code 1

(See Destination Type Codes in box 3a)

‘R’ if corresponding text field is used

‘R’ in case of export (Destination

(See Destination Type Codes in box 3a)

‘R’ to identify the person responsible

for arranging the transport if the

The Member State of dispatch may

decide to make this data ‘R’

value in box 2d is ‘3’ or ‘4’

For box 5c, 5e and 5f

E

Type Code 6)

2 and 3

3 and 4

and 3

O

D

C

R

C

R

Office Reference Number

Delivery — Customs

Transport Arranger

Trader Identification

OFFICE Place of

TRADER New

Street Number

VAT Number

C

Trader Name

Street Name

NAD_LNG

Postcode

City

B

b

d

g

a

b

a

c

e

f

A

EN

29.7.2009

Official Journal of the European Union

L 197/47

B

an..182

an..65

an..11

an..10

an..50

an..35

an..65

an..11

an..10

an..50

G

a2

Provide the language code presented in Annex II, Code list 1 to define the language used in this data group

Identification of the new person carrying out the transport

F

decide to make this data ‘R’ when

the transporter changes following

The Member State of dispatch may

the change of destination

E

O

D

R

TRADER New Trans

Street Number

VAT Number

C

Trader Name

Street Name

NAD_LNG

Postcode

porter

City

B

d

g

b

d

g

a

c

e

c

e

f

A

EN

L 197/48

Official Journal of the European Union

29.7.2009

B

an..350

an..35

G

99x

n..2

a2

Provide any additional information concerning the transport, e.g. identity of any subsequent transporter,

Provide the language code presented in Annex II, Code list 1 to define the language used in this data group

Provide Transport Unit Code(s), related to the transport mode indicated in box 2g, see Annex II Code list 8

Provide any additional information concerning these commercial seals (e.g. type of seals used)

Provide the identification of the commercial seals, if used to seal the transport unit

F

Enter the registration number of the transport unit(s)

information concerning subsequent transport units

Provide language code, see Annex II, Code list 1

‘R’ when the transport details have

changed following the change of

‘R’ if corresponding text field is used

‘R’ if commercial seals are used

E

destination

O

D

R

C

TRANSPORT DETAILS

Identity of Commercial

Seal Information_LNG

Identity of Transport

Transport Unit Code

Information_LNG

Seal Information

Complementary

C

Information

Units

Seal

B

b

a

d

g

c

e

f

A

EN

29.7.2009

Official Journal of the European Union

L 197/49

B

dateTime

G

an21

n1

9x

Provide the reason for the notification using one of the following values

Provide the ARC of the e-AD for which the notification is provided

(referred to in the second subparagraph of Article 5(3), Article 5(6) and in point (b) of Article 6(2))

F

Notification of change of destination/ Notification of splitting

The addressed time is local time

1 = Change of destination

Table 4

2 = Splitting

cation of Change of Destination) or

To be provided by the competent

authorities of the Member State of

destination (in the case of Notifi

of the Member State of dispatch (in

the case of Notification of splitting)

To be provided by the competent

authorities of the Member State of

destination (in the case of Notifi

of the Member State of dispatch (in

the case of Notification of splitting)

To be provided by the competent

authorities of the Member State of

destination (in the case of Notifi

of the Member State of dispatch (in

the case of Notification of splitting)

‘R’ if the Notification Type is 2 in

To be provided by the competent

authorities of the Member State of

To be provided by the competent

authorities of the Member State of

E

dispatch

box 1a

D

R

C

DOWNSTREAM ARC

Notification Date and

Notification Type

NOTIFICATION

C

EXCISE

Time

ARC

B

a

b

a

c

A

EN

L 197/50