Regulations, 2023

L.N. 50 of 2023

EXCISE DUTY ACT

(CAP. 382)

Excise Duty Act (Amendment of the Third and Sixth Schedules)

Regulations, 2023

IN EXERCISE of the powers conferred by article 13 of the

Excise Duty Act the Minister responsible for customs has made the

following regulations:-

(1) The title of these regulations is the Excise Duty Act

(Amendment of the Third and Sixth Schedules) Regulations, 2023 and

these regulations shall be read and construed as one with the Third and

Sixth Schedules to the Excise Duty Act, hereinafter referred to as "the

Third Schedule" and "the Sixth Schedule" respectively.

(2)

The scopes of these regulations are to

(a) implement Commission Delegated Regulation (EU)

2022/1636 of 5 July 2022 supplementing Council Directive (EU)

2020/262 by establishing the structure and content of the

documents exchanged in the context of movement of excise

goods, and establishing a threshold for the losses due to the

nature of the goods; and

(b) implement Commission Implementing Regulation

(EU) 2022/1637 of 5 July 2022 laying down the rules for the

application of Council Directive (EU) 2020/262 as regards the

use of documents in the context of movement of excise goods

under a duty suspension arrangement and of movement of excise

goods after release for consumption, and establishing the form to

be used for the exemption certificate.

Immediately after the title "EXEMPTIONS" in the first

column of the Third Schedule there shall be added the following new

title

"COMMON PARTIAL THRESHOLD

The common partial loss threshold for manufactured

tobacco, falling within the scope of Council Directive 2011/64/

EU, is 0 %.".

Part H of the Sixth Schedule shall be amended as follows

(a) sub-regulation (1) of regulation 6 thereof shall be

substituted by the following new sub-regulation

"(1) The consignor intending 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 Commissioner.

The draft change of destination message shall comply with

the requirements set out in Tables 3 and 4 of Annex; I";

(b)

regulation 9 thereof shall be amended as follows

(i) sub-regulation (1) thereof shall be substituted

by the following new sub-regulation

"(1) The consignor intending to split the

movement of excisable 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 Commissioner. The draft splitting

operation message shall comply with the

requirements set out in Tables 4 and 5 of Annex I;";

and

(ii) paragraph (b) of sub-regulation (2) thereof shall

be substituted by the following new paragraph

"(b) generate, for the original electronic

administrative document, a "notification of splitting"

which shall comply with the requirements set out in

Tables 4 and 5 of Annex I; and";

(c) Annex I thereof shall be substituted by the following

new Annex

"Annex I

Table 1

(Regulation 4(3) and the proviso to regulation 12(1))

Draft electronic (simplified) administrative document and

electronic (simplified) administrative document

DE

F

ATTRIBUTE

R

a

Message Type

R

The possible values are

n1

1 = Standard submission (to be used in

all cases of movements of goods under

duty suspension except where

submission concerns export with local

clearance),

2 =Submission for export with local

clearance for movements of goods

under duty suspension,

3 =Submission for Duty Paid (to be

used for movements of goods already

released for consumption).

The Message Type must not occur in

the e-AD/e-SAD to which an ARC has

been assigned, nor in the fallback

document referred to in Article 9(1).

b

Deferred Submission

D "R’ for submission of an e- Possible values

n1

Indicator

AD/e-SAD for a

0 = false,

movement that has begun

under cover of the fallback 1 = true.

document referred to in

The value is "false’ by default.

Article 9(1).

This data element must not occur in

the e-AD/e-SAD to which an ARC has

been assigned, nor in the fallback

document referred to in Article 9(1).

EXCISE GOODS

R

MOVEMENT

a

Destination Type

R

Provide the destination of the

n..2

Code

movement using one of the following

values

1 = Tax warehouse

(Article 16(1)(a)(i), of Directive (EU)

2020/262),

2 = Registered consignee

(Article 16(1)(a)(ii), of Directive (EU)

2020/262),

3 = Temporary registered consignee

Article 16(1)(a)(ii), and Article 18(3)

of Directive (EU) 2020/262),

4 = Direct delivery (Article 16(4) of

Directive (EU) 2020/262),

5 = Exempted consignee

(Article 16(1)(a)(iv), of Directive (EU)

2020/262),

6 = Export (point (iii) and (v) of

Article 16(1)(a) of Directive (EU)

2020/262),

8 = Unknown destination (consignee

unknown; Article 22 of Directive (EU)

2020/262),

9 = Destination – Certified Consignee

(Article 33(1) of Directive (EU) 2020/

262),

10 = Destination – Temporary

Certified Consignee (Articles 33(1)

and 35(8) of Directive (EU) 2020/

262);

11 = Destination-Return to the place of

dispatch of the Consignor.

b

Journey Time

R

Provide the normal period of time

an3

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 (2)

digit number (examples: H12, or D04).

Indication for "H’ should be less or

equal to 24. Indication for "D’ should

be less or equal to the possible values

of Maximum Journey Time per

Transport Mode Code presented in

List of Codes 12 of Annex II.

c

Transport

R

Identify the person responsible for

n1

Arrangement

arranging the first transport using one

of the following values

1 = Consignor,

2 = Consignee,

3 = Owner of goods,

4 = Other.

d

ARC

R To be provided by the

Vide List of codes 2 of Annex II.

an21

competent authorities of

the Member State of

dispatch upon validation of

the draft e-AD/e-SAD

e

Date and Time of

R To be provided by the

The addressed time is local time.

DateTime

Validation of e-AD/e-

competent authorities of

SAD

the Member State of

dispatch upon validation of

the draft e-AD/e-SAD

f

Sequence Number

R To be provided by the

Set to 1 at initial validation and then

n..2

competent authorities of

incremented by 1 in each e-AD/e-SAD

the Member State of

generated by the competent authorities

dispatch upon validation of of the Member State of dispatch upon

the draft e-AD/e-SAD and each change of destination.

for each change of

destination

g

Date and Time of

C The date and time of

The addressed time is local time.

DateTime

Validation of Update

validation of the change of

destination message in

Table 3, to be provided by

the competent authorities

of the Member State of

dispatch in case of change

of destination

TRADER Consignor

R

a

Trader Excise Number R

Provide a valid SEED registration

an13

number of the authorised warehouse

keeper, registered consignor, certified

consignor or temporary certified

consignor.

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

Provide the language code presented in a2

List of codes 1 of Annex II to define

the language used in this data group.

TRADER Place of

C "R’ if Origin Type Code in

Dispatch

box 9(d) is "1’ or "3"

a

Tax Warehouse

C "R" if Origin Type Code in Provide a valid SEED registration

an13

Reference

box 9(d) is "1"

number of the tax warehouse of

dispatch.

b

Trader Name

C For box 3(b), 3(c), 3(e)

an..182

C and 3(f)

c

Street Name

an..65

d

Street Number

O "R" if Origin Type Code in

an..11

e

Postcode

C box 9(d) is "3"

an..10

f

City

C

an..50

g

NAD_LNG

C "R" if corresponding text

Provide the language code presented in a2

field is used

List of codes 1 of Annex II to define

the language used in this data group.

OFFICE of Dispatch

C "R" if Origin Type Code in

– Import

box 9(d) is "2"

a

Office Reference

R

Provide the code of the customs office an8

Number

responsible for release for free

circulation. Vide List of codes 4 of

Annex II.

TRADER Consignee

C "R", except for Message

Type "2 – Submission for

export with local

clearance" or for

Destination Type Code 8

(Vide Destination Type

Codes in box 1(a))

a

Trader Identification

C — "R" for Destination

For Destination Type Code

an..16

Type Code 1, 2, 3, 4, 9, 10

— 1, 2, 3, 4, 9 and 10: provide a valid

and 11

SEED registration number of the

— "O" for Destination

authorised warehouse-keeper,

Type Code 6

registered consignee, temporary

registered consignee, certified

— This data element does

consignee or temporary certified

not apply for Destination

consignee,

Type Code 5 (Vide

Destination Type Codes in — 6: provide the VAT identification

box 1(a))

number of the person representing the

consignor at the office of export.

— 11: provide a valid SEED

registration number of the consignee,

which is the original certified

consignor or temporary certified

consignor of the movement.

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

Provide the language code presented in a2

List of codes 1 of Annex II to define

the language used in this data group.

h

EORI Number

C — "O" for Destination

Provide the EORI number of the

an..17

Type Code 6

person responsible for lodging the

export declaration as set out in

— This data element does

Article 21(1) of Directive (EU) 2020/

not apply for Destination

262. Type Code 1, 2, 3, 4, 5, 8,

9, 10 and 11.

(Vide Destination Type

Codes in box 1(a))

TRADER

C "R" for Destination Type

COMPLEMENT

Code 5

Consignee

(Vide Destination Type

Codes in box 1(a))

a

Member State Code

R

Provide the Member State of

a2

destination using the Country Code in

List of codes 3 of Annex II.

b

Serial Number of

D "R" if a serial number is

an..255

Certificate of

mentioned on the excise

Exemption

duty exemption certificate

established in

Implementing Regulation

(EU) 2022/1637

TRADER Place of

C — "R" for Destination

Provide the actual place of delivery of —

Delivery

Type Code 1, 4, 9 and 10

the excise goods.

—"O" for Destination

For Destination Type Code 2, the data

Type Code 2, 3 and 5

group

(Vide Destination Type

— is "O" for the e-AD, since the

Codes in box 1(a))

Member State of dispatch can fill in

this box with the address of the

registered consignee defined in SEED,

— does not apply for the draft e-AD.

a

Trader Identification

C — "R" for Destination

For Destination Type Code

an..16

Type Code 1, 9 and 10

— 1: provide a valid SEED

— "O" for Destination

registration number of the tax

Type Code 2, 3, and 5

warehouse of destination,

(Vide Destination Type

— 2, 3, 5, 9 and 10: provide the VAT

Code in box 1(a))

identification number or any other

identifier.

b

Trader Name

C — "R" for Destination

an..182

Type Code 1, 2, 3, 5, 9

and 10

— "O" for Destination

Type Code 4

(Vide Destination Type

Codes in box 1(a))

c

Street Name

C For box 7(c), 7(e) and 7(f)

an..65

d

Street Number

O — "R" for Destination

an..11

e

Postcode

C Type Code 2, 3, 4, 5, 9

an..10

f

City

C and 10

an..50

— "O" for Destination

Type Code 1

(Vide Destination Type

Codes in box 1(a))

g

NAD_LNG

C "R" if corresponding text

Provide the language code presented in a2

field is used

List of codes 1 of Annex II to define

the language used in this data group.

OFFICE Place of

C "R" in case of export

Delivery – Customs

(Destination Type Code 6)

(Vide Destination Type

Codes in box 1(a))

a

Office Reference

R

Provide the code of the office of export an8

Number

at which the export declaration will be

lodged. Vide List of codes 4 of Annex

II.

e-AD/e-SAD

R

a

Local Reference

R

A unique serial number assigned to the an..22

Number

e-AD/e-SAD by the consignor which

identifies the consignment in the

records of the consignor.

b

Invoice Number

R

Provide the number of the invoice

an..35

relating to the goods. If the invoice has

not yet been prepared, the number of

the delivery note or any other transport

document should be given.

c

Invoice Date

O The Member State of

The date of the document shown in

Date

dispatch may decide to

box 9(b).

make this data "R"

d

Origin Type Code

R

The possible values for the origin of

n1

the movement are

1 = Origin – Tax warehouse (in the

situations referred to in

Article 16(1)(a) of Directive (EU)

2020/262),

2 = Origin – Import (in the situation

referred to in Article 16(1), point (b),

of Directive (EU) 2020/262),

3 = Origin – Duty Paid (in the situation

referred to in Article 33(1) of Directive

(EU) 2020/262).

e

Date of Dispatch

R

The date at which the movement

Date

begins in accordance with

Article 19(1) or Article 33(3) of

Directive (EU) 2020/262. This date

cannot be later than seven (7) days

after the date of submission of the draft

e-AD/e-SAD. The date of dispatch can

be a date in the past in the case referred

to of Article 26 or Article 38 of

Directive (EU) 2020/262.

f

Time of Dispatch

O The Member State of

The time at which the movement

Time

dispatch may decide to

begins in accordance with

make this data "R"

Article 19(1) or Article 33(3) of

Directive (EU) 2020/262. The

addressed time is local time.

g

Upstream ARC

D To be provided by the

The ARC to be provided is the ARC of an21

competent authorities of

the replaced e-AD.

the Member State of

dispatch upon validation of

new e-ADs following the

validation of the message

"Splitting operation"

(Table 5)

1

IMPORT SAD

C "R" if Origin Type Code in

9X

box 9(d) is "2" (import)

a

Import SAD Number

R The SAD Number shall be

Provide the number of the single

an..21

provided either by the

administrative document used for the

consignor at the time of

release for free circulation of the goods

submission of the draft e-

concerned.

AD or by the competent

authorities of the Member

State of dispatch upon

validation of the draft e-

AD

OFFICE Competent R

Authority at Dispatch

a

Office Reference

R

Provide the code of the office of the

an8

Number

competent authorities in the Member

State of dispatch responsible for excise

control at the place of dispatch. Vide

List of codes 4 of Annex II.

MOVEMENT

R

GUARANTEE

a

Guarantor Type Code R

Identify the person responsible for

n..4

providing the guarantee using

guarantor type code in List of codes 5

of Annex II.

TRADER Guarantor

C "R" if one of the following Identify the transporter and, or the

2X

Guarantor Type Codes

owner of the goods if they provide the

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

guarantee.

24, 34, 123, 124, 134, 234

or 1234

(Vide Guarantor Type

Code in List of codes 5 of

Annex II)

a

Trader Excise Number O The Member State of

Provide a valid SEED registration

an13

O dispatch may decide to

number or VAT identification number an..14

b

VAT Number

make this data "R"

of the transporter or owner of the

excise goods.

c

Trader Name

C For 12c, d, f and g

an..182

d

Street Name

C "O" if Trader Excise

an..65

e

Street Number

O Number is provided,and in

an..11

f

Postcode

C other cases "R"

an..10

g

City

C

an..50

h

NAD_LNG

C "R" if corresponding text

Provide the language code presented in a2

field is used

List of codes 1 of Annex II to define

the language used in this data group.

TRANSPORT

R

a

Transport Mode Code R

Provide the mode of transport at the

n..2

time of the start of the movement,

using the codes in List of codes 6 of

Annex II.

If Guarantor Type Code is "No

guarantee is provided according to

Articles 17(2) and 17(5)(b) of

Directive (EU) 2020/262", the

Transport Mode Code shall be "Fixed

transport installation" or "Sea

Transport".

b

Complementary

C "R" if Transport Mode

Provide a textual description of the

an..350

Information

Code is "Other"

mode of transport.

"O" if otherwise

c

Complementary

C "R" if corresponding text

Provide language code, vide List of

a2

Information_LNG

field is used

codes 1 of Annex II to define the

language used in this data group.

TRADER Transport

C "R" to identify the person

Organiser

responsible for arranging

the first transport if value

in box 1(c) is "3" or "4"

a

VAT Number

O The Member State of

an..14

dispatch may decide to

make this data "R"

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

Provide the language code presented in a2

List of codes 1 of Annex II to define

the language used in this data group.

TRADER First

O The Member State of

Identify the person carrying out the

Transporter

dispatch may decide to

first transport.

make this data "R"

a

VAT Number

O

an..14

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

Provide language code, vide List of

a2

codes 1 of Annex II to define the

language used in this data group.

TRANSPORT

R

99X

DETAILS

a

Transport Unit Code

R

Provide Transport Unit Codes related n..2

to the transport mode indicated in box

13(a).

Vide List of codes 7 of Annex II.

b

Identity of Transport

C "R" if the Transport Unit

Enter the registration number of the

an..35

Units

Code is other than 5

transport units when the Transport

Unit Code is other than 5.

(Vide box 16(a))

c

Identity of

D "R" if commercial seals are Provide the identification of the

an..35

Commercial Seal

used

commercial seals, if used to seal the

transport unit.

d

Seal Information

O

Provide any additional information

an..350

concerning those commercial seals

(e.g. type of seals used).

e

Seal

C "R" if corresponding text

Provide language code presented in

a2

Information_LNG

field is used

List of codes 1 of Annex II to define

the language used in this data group.

f

Complementary

O

Provide any additional information

an..350

Information

concerning the transport, e.g. identity

of any subsequent transporter,

information concerning subsequent

transport units.

g

Complementary

C "R" if corresponding text

Provide the language code presented in a2

Information_LNG

field is used

List of codes 1 of Annex II to define

the language used in this data group.

E-AD/E-SAD Body

R

A separate data group must be used for 999x

each product composing the

consignment.

a

Body Record Unique

R

Provide a unique sequential number,

n..3

Reference

starting with 1.

b

Excise Product Code

R

Provide the applicable Excise Product an4

Code, vide List of codes 10 of Annex

II.

If Guarantor Type Code is "No

guarantee is provided according to

Article 17(2) and 17(5)(b) of Directive

(EU) 2020/262" the Excise Product

Code must be that of an energy

product.

Excise Product Code S600 is

applicable only to e-SAD pursuant to

Article 27(1), point (a), of Directive

92/83/EEC

c

CN Code

R

Provide the CN Code applicable at the n8

date of dispatch.

The value of this data element must be

greater than zero (0).

d

Quantity

R

Provide quantity (expressed in the unit n..15,3

of measurement associated with the

product code – Vide Lists of codes 10

and 11 of Annex II).

For a movement to a registered

consignee referred to in Article 18(3)

and certified consignee referred to in

Article 35(8) of Directive (EU) 2020/

262, the quantity shall not exceed the

quantity which it is authorised to

receive.

For a movement to an exempted

organisation referred to in Article 11

of Directive (EU) 2020/262, the

quantity shall not exceed the quantity

registered in the excise duty exemption

certificate.

The value of this data element must be

greater than zero (0).

e

Gross Mass

R

Provide the gross mass of the

n..16,6

consignment (the excise goods with

packaging).

The value of this data element must be

greater than zero (0).

The Gross Mass must be equal to or

higher than Net Mass.

f

Net Mass

R

Provide the mass of the excise goods

n..16,6

without packaging (for alcohol and

alcoholic beverages, energy products

and for all tobacco products except

cigarettes).

The value of this data element must be

greater than zero (0).

The Gross Mass must be equal to or

higher than Net Mass.

g

Alcoholic strength by C "R" if applicable for the

Provide the alcoholic strength

n..5,2

Volume in Percentage

excise good in question

(percentage by volume at 20 °C) if

applicable in accordance with List of

codes 10 of Annex II.

The value of this data element must be

greater than zero (0).

The value of this data item must be

greater than 0,5 and less than or equal

to 100.

h

Degree Plato

D "R" if the Member State of For beer, provide the Degree Plato if

n..5,2

dispatch and, or the

the Member State of dispatch and, or

Member State of

the Member State of destination tax

destination tax beer on the beer on that basis. Vide List of codes

basis of degree Plato

10 and 13 of Annex II.

The value of this data element must be

greater than zero (0).

i

Fiscal Mark

O

Provide any additional information

an..350

concerning the fiscal marks required

by the Member State of destination.

j

Fiscal Mark_LNG

C "R" if corresponding text

Provide the language code presented in a2

field is used

List of codes 1 of Annex II to define

the language used in this data group.

k

Fiscal Mark Used flag D "R" if fiscal marks are used Provide "1" if the goods carry or

n1

contain fiscal marks or "0" if the goods

do not carry or contain fiscal marks.

l

Designation of Origin O

This box can be used to give

an..350

certification

1. in the case of certain wines, relating

to the protected designation of origin

or geographical indication (PDO or

PGI) and the vintage year or the wine-

grape variety, in accordance with

Articles 24 and 31 of Commission

Delegated Regulation (EU) 2018/273,

Certification shall be given in the

terms mentioned in box 9 of Part I of

Annex VII of Delegated Regulation

(EU) 2018/273. If the product is a

PDO or PGI the terms are followed by

the name of the PDO or PGI and its

register number as provided for in

Article 119(1)(b) of Regulation (EU)

No 1308/2013 of the European

Parliament and of the Council.

2. in the case of certain spirit drinks,

for which the marketing is relating to

the spirit category or categories,

geographical indication (GI) and, or

the maturation period or age of the

product, in accordance with the

relevant European Union legislation

on spirit drinks (in particular Articles

10 and 13(6), Chapter III and Annex I

of Regulation (EU) 2019/787)

certification shall be given in the

following terms: "It is hereby certified

that the product described is marketed

and labelled in compliance with

Regulation (EU) 2019/787".

3. For alcoholic beverages produced

by certified independent small

producers, the declaration concerning

the type of alcoholic beverage

authorised in the certificate in

accordance with Article 2 of

Commission Implementing Regulation

(EU) 2021/2266 shall be added when it

is intended to claim a reduced excise

duty rate in the Member State of

destination.

4. For alcoholic beverages produced

by self-certified independent small

producers, the declaration concerning

the status of the producer in

accordance with Articles 4, 5(1) and

5(2) of Implementing Regulation (EU)

2021/2266 shall be added where it is

intended to claim a reduced excise

duty rate in the Member State of

destination.

m Designation of

C "R" if corresponding text

Provide the language code presented in a2

Origin_LNG

field is used

List of codes 1 of Annex II to define

the language used in this data group.

n

Size of Producer

O

For alcoholic beverages produced by n..15

self-certified independent small

producers, the annual production

quantity in accordance with

Article 5(3) of Implementing

Regulation (EU) 2021/2266 shall be

provided in case it is intended to claim

a reduced excise duty rate in the

Member State of destination.

The value of this data element shall be

greater than zero (0).

o

Density

C "R" if applicable for the

Provide the density at 15 °C, if

n..5,2

excise good in question

applicable in accordance with List of

codes 10 of Annex II.

The value of this data element must be

greater than zero (0).

p

Commercial

O The Member State of

Provide the commercial description of an..350

Description

dispatch may decide to

the goods in order to identify the

make this data required

products transported.

For the bulk transport of the wines

referred to in paragraphs 1 to 9, 15

and 16 of Part II of Annex VII to

Regulation (EU) No 1308/2013, the

product description shall contain the

optional particulars set out in

Article 120 of the said Regulation,

unless they are shown on the labelling

or that it is planned to show them on

the labelling.

For any spirit drink, the commercial

description shall include its legal name

in accordance with Article 10 of

Regulation (EU) 2019/787.

q

Commercial

C "R" if corresponding text

Provide language code presented in

a2

Description_LNG

field is used

List of codes 1 of Annex II to define

the language used in this data group.

r

Brand Name of

D "R" if the excise goods

Provide the brand name of the goods,

an..350

Products

have a brand name. The

if applicable.

Member State of dispatch

may decide that the brand

name of the products

transported need not be

provided if it is given in

the invoice or other

commercial document

referred to in box 9(b)

s

Brand Name of

C "R" if corresponding text

Provide language code presented in

a2

Products_LNG

field is used

List of codes 1 of Annex II to define

the language used in this data group.

t

Maturation Period or

O

For spirit drinks, the maturation period an..350

Age of Products

or age must correspond to that

indicated in their description,

presentation and labelling, as referred

to in Article 13(6) of Regulation (EU)

2019/787.

u

Maturation Period or C "R" if corresponding text

Provide language code presented in

a2

Age of Products_LNG field is used

List of codes 1 of Annex II to define

the language used in this data group.

1

PACKAGE

R

99x

a

Type of Packages

R

Provide the kind of package using one an2

Code

of the codes in List of codes 8 of

Annex II.

b

Number of Packages

C "R" if marked "Countable" Provide the number of packages if the n..15

packages are countable in accordance

with List of codes 8 of Annex II.

In case the "Number of Packages" is

set to "0", there shall exist at least one

(1) PACKAGE with the same

"Shipping Marks" and "Number of

Packages" with value greater than "0".

c

Identity of

D "R" if commercial seals are Provide the identification of the

an..35

Commercial Seal

used

commercial seals, if used to seal the

packages.

d

Seal Information

O

Provide any additional information

an..350

concerning those commercial seals

(e.g. type of seals used).

e

Seal

C "R" if corresponding text

Provide the language code presented in a2

Information_LNG

field is used

List of codes 1 of Annex II to define

the language used in this data group.

f

Shipping Marks

C — "R" if Number of

an..999

Packages is 0

— "O" if otherwise

17.2

WINE PRODUCT

D "R" for wine products

included in Part XII of

Annex I to Regulation

(EU) No 1308/2013

a

Category of Wine

R

For wine products included in Part XII n1

Product

of Annex I to Regulation (EU)

No 1308/2013, provide one of the

following values

1 = Wine without PDO/PGI,

2 = Varietal wine without PDO/PGI,

3 = Wine with PDO or PGI,

4 = Imported wine,

5 = Other.

b

Wine-Growing Zone

D "R" for wine products in

Provide the wine-growing zone in

n..2

Code

bulk (nominal volume of

which the product transported

more than 60 litres)

originates in accordance with

Appendix 1 of Annex VII to

Regulation (EU) No 1308/2013.

c

Third Country of

C "R" if Category of Wine

Provide a "Country Code" as referred

a2

Origin

Product in box 17.2(a) is

in List of codes 3 of Annex II other

"4" (imported wine)

than that of an EU Member State or a

territory where Directive (EU) 2020/

262 is applicable.

d

Other Information

O

an..350

e

Other

C "R" if corresponding text

Provide the language code presented in a2

Information_LNG

field is used

List of codes 1 of Annex II to define

the language used in this data group.

17.2.1 WINE OPERATION

D "R" for wine products in

99x

Code

bulk (nominal volume of

more than 60 litres)

a

Wine Operation Code R

Provide one or several "Wine

n..2

operation Code(s)" in accordance with

the list in point 2.1.(e)(ii) of Part B of

Annex V to Delegated Regulation

(EU) 2018/273.

DOCUMENT

O

9x

Certificate

a

Short Description of

C "R", unless data field 18(c) Provide a description of any certificate an..350

Document

or 18(e) is used

that relates to the transported goods,

such as certificates related to the

Designation of Origin referred to in

box 17(l).

b

Short Description of

C "R" if corresponding text

Provide the language code presented in a2

Document_LNG

field is used

List of codes 1 of Annex II to define

the language used in this data group.

c

Reference of

C "R", unless data field 18(a) Provide a reference to any certificate

an..350

Document

or 18(e) is used

that relates to the transported goods.

d

Reference of

C "R" if corresponding text

Provide the language code presented in a2

Document_LNG

field is used

List of codes 1 of Annex II to define

the language used in this data group.

e

Document Type

C "R", unless data field 18(a) Provide the document type code

an..4

or 18(c) is used

presented in List of codes 15 of Annex

II to Commission Implementing

Regulation (EU) No 323/2016.

f

Document Reference

C "R" if Document Type in

an..35

box 18(e) is used

Table 2

(Regulation 5(6))

Cancellation of the electronic administrative document (not

applicable to e-SAD)

A BC

D E

F

G

ATTRIBUTE

R

a Date and Time of Validation of C To be provided by

The addressed time is DateTime

Cancellation

the competent

local time

authorities of the

Member State of

dispatch upon

validation of the

draft cancellation

message

EXCISE GOODS

R

MOVEMENT e-AD

a ARC

R

Provide the ARC of

an21

the e-AD for which

cancellation is

requested

CANCELLATION

R

a Cancellation Reason

R

Provide the reason for n1

cancelling the e-AD,

using the codes in

Annex II, List of

codes 9

b Complementary Information

C — "R" if

Provide any additional an..350

Cancellation Reason information

is 0

concerning the

cancellation of the e-

— "O" if

AD

Cancellation Reason

is 1, 2, 3 or 4

— (Vide box 3(a))

c Complementary

C "R" if

Provide the language

a2

Information_LNG

corresponding text

code presented in

field is used

Annex II, List of

codes 1 to define the

language used in this

data group

Table 3

(referred to in regulation 6(1) and 12(7) of this Part)

Messages concerning the change of destination

A BC

D E

F

G

ATTRIBUTE

R

a Date and Time of

C To be provided by the

The addressed time is local

DateTime

Validation of Change of

competent authorities of the time.

Destination

Member State of dispatch

upon validation of the draft

change of destination

message

e-AD/e-SAD Update

R

a Sequence Number

C To be provided by the

Set to 1 at initial validation of n..2

competent authorities of the

the e-AD/e-SAD and then

Member State of dispatch

incremented by 1 upon each

upon validation of the draft

change of destination.

change of destination

message

b ARC

R

Provide the ARC of the e-AD/ an21

e-SAD of which the

destination is changed.

c Journey time

D "R" when the journey time

Provide the normal period of an3

changes following the

time necessary for the journey

change of destination

taking into account the means

of transport and the distance

involved, expressed in hours

(H) or days (D) followed by a

two-digit number (examples

H12, or D04). Indication for

"H" shall be less or equal to

Indication for "D" shall be

less or equal to the possible

values of Maximum Journey

Time per Transport Mode

Code presented in List of

codes 12 of Annex II.

d Changed Transport

D "R" when the person

Identify the person responsible n1

responsible for arranging

for arranging the transport

Arrangement

the transport changes

using one of the following

following the change of

values

destination

1 = Consignor,

2 = Consignee,

3 = Owner of goods,

4 = Other.

e Invoice Number

D "R" when the invoice

Provide the number of the

an..35

changes following the

invoice relating to the goods.

change of destination

If the invoice has not yet been

prepared, the number of the

delivery note or any other

transport document shall be

given.

F Invoice Date

O The Member State of

The date of the document

date

dispatch may decide to

shown in box 2(e).

make this data "R" when the

Invoice Number changes

following the change of

destination

g Transport Mode Code

C "R" when the Transport

Provide the mode of transport n..2

Mode changes following the using the codes in List of

change of destination

codes 6 of Annex II.

"R" if Guarantor Type Code If Guarantor Type Code in box

is given and is "No

7(a) (if given) or in the last e-

guarantee is provided

AD (box 11(a) of Table 1) or

according to Articles 17(2) in the last, if any, "Change of

and 17(5)(b) of Directive

destination" message (box

(EU) 2020/262"

7(b)) that indicated change of

place of delivery is "No

"O" if otherwise

guarantee is provided

according to Article 17(2)

and 17(5)(b) of Directive (EU)

2020/262" the Transport Mode

Code must be "Fixed transport

installation" or "Sea

Transport".

h Complementary

C "R" if Transport Mode Code Provide a textual description

an..350

Information

is given and is "Other"

of the mode of transport.

i Complementary

C "R" if corresponding text

Provide language code

a2

Information_LNG

field is used

presented in List of codes 1 of

Annex II to define the

language used in this data

group.

CHANGED Destination

R

a Destination Type Code

R

Provide the new destination of n..2

the movement using one of the

following values

1 = Tax warehouse (point (i) of

Article 16(1)(a) of Directive

2020/262),

2 = Registered consignee

(point (ii) of Article 16(1)(a)

of Directive 2020/262),

3 = Temporary registered

consignee (point (ii) of

Article 16(1)(a) and

Article 18(3) of Directive

2020/262),

4 = Direct delivery

(Article 16(4) of Directive

2020/262),

6 = Export (points (iii) and (v)

of Article 16(1)(a) of Directive

2020/262),

9 = Destination – Certified

Consignee (Article 33(1) of

Directive 2020/262),

10 = Destination – Temporary

Certified Consignee (Articles

33(1) and 35(8) of Directive

(EU) 2020/262),

11 = Destination – Return to

the place of dispatch of the

Consignor.

TRADER New Consignee D "R" when the consignee

changes following the

change of destination

a Trader Identification

C — "R" for Destination Type For Destination Type Code

an..16

Code 1, 2, 3 4, 9, 10 and 11

— 1, 2, 3, 4, 9 and 10: provide

— "O" for Destination Type a valid SEED registration

Code 6

number of the authorised

warehouse-keeper, registered

(Vide Destination Type

consignee, certified consignee

Codes in box 3(a))

or temporary certified

consignee,

— 6: provide the VAT

identification number of the

person representing the

consignor at the office of

export.

— 11: provide a valid SEED

registration number of the

consignee, which is the

original certified consignor or

temporary certified consignor

of the movement.

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

Provide the language code

a2

presented in List of codes 1 of

Annex II to define the

language used in this data

group.

h EORI Number

C — "O" for Destination Type Provide the EORI number of an..17

Code 6

the person responsible for

lodging the export declaration

— This data element does

as set out in Article 21(1) of

not apply for Destination

Directive (EU) 2020/262

Type Code 1, 2, 3, 4, 9, 10

and 11

(Vide Destination Type

Codes in box 3(a))

TRADER Place of

C —"R" for Destination Type Provide the actual place of

Delivery

Code 1, 4, 9 and 10

delivery of the excise goods.

— "O" for Destination Type For Destination Type Code 2,

Code 2 and 3 (Vide

the data group

Destination Type Codes in

— is "O" after successful

box 3(a))

validation of the draft change

of destination, since the

Member State of Dispatch can

fill in this box with the address

of the Registered Consignee

defined in SEED,

— does not apply for the draft

change of destination.

a Trader Identification

C — "R" for Destination Type For Destination Type Code

an..16

Code 1, 9 and 10

— 1: provide a valid SEED

— "O" for Destination Type registration number of the tax

Code 2 and 3

warehouse of destination,

— (Vide Destination Type

— 2, 3, 9 and 10: provide the

Codes in box 3(a))

VAT identification number or

any other identifier.

b Trader Name

C — "R" for Destination Type

an..182

Code 1, 2, 3, 9 and 10

— "O" for Destination Type

Code 4

— (Vide Destination Type

Codes in box 3(a))

c Street Name

C For box 5(c), 5(e) and 5(f)

an..65

d Street Number

O — "R" for Destination Type

an..11

e Postcode

C Code 2, 3, 4, 9 and 10

an..10

f City

C

an..50

— "O" for Destination Type

Code 1

—(Vide Destination Type

Codes in box 3(a))

g NAD_LNG

C "R" if corresponding text

Provide the language code

a2

field is used

presented in List of codes 1 of

Annex II to define the

language used in this data

group.

OFFICE Place of

C "R" in case of export

Delivery – Customs

(Destination Type Code 6)

(Vide Destination Type

Codes in box 3(a))

a Office Reference Number

R

Provide the code of the office an8

of export at which the export

declaration shall be lodged in

accordance with

Article 221(2) of Commission

Implementing Regulation

(EU) 2015/2447

Vide List of codes 4 of Annex

II.

Enter a code of a customs

office that exists in the

customs office list with export

role.

MOVEMENT

D "O" for movements under

GUARANTEE

duty suspension.

This data group does not

apply to movements of

goods already released for

consumption

a Guarantor Type Code

R

Identify the person responsible n..4

for providing the guarantee

using guarantor type code in

List of codes 5 of Annex II.

If Guarantor Type Code is "No

guarantee is provided

according to Article 17(2)

and 17(5)(b) of Directive (EU)

2020/262", the Excise Product

Code contained in the last e-

AD (box 17(b) of Table 1) or

in the last, if any, "Report of

receipt/Report of export"

message (box 7(d) of Table 6)

that indicated partial refusal

must be an energy product.

7.1 TRADER Guarantorg

C "R" if one of the following

Identify the transporter and, or 2X

Guarantor Type Codes

the owner of the goods if they

applies

provide the guarantee.

2, 3, 12, 13, 23, 24, 34, 123,

124, 134, 234 or 1234

(Vide Guarantor Type Code

in List of codes 5 of Annex

II)

a Trader Excise Number

O The Member State of

Provide a valid SEED

an13

dispatch may decide to

registration number or VAT

make this data "R"

identification number of the

transporter or owner of the

excise goods.

b VAT Number

O

an..14

c Trader Name

C For 7c, d, f and g

an..182

"O" if Trader Excise

Number is provided,

otherwise "R"

d Street Name

C

an..65

e Street Number

O

an..11

f Postcode

C

an..10

g City

C

an..50

h NAD_LNG

C "R" if corresponding text

Provide the language code

a2

field is used

presented in List of codes 1 of

Annex II to define the

language used in this data

group.

TRADER New Transport C "R" to identify the person

Organiser

responsible for arranging

the transport if the value in

box 2(d) is "3" or "4"

a VAT Number

O The Member State of

an..14

dispatch may decide to

make this data "R"

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

Provide the language code

a2

presented in List of codes 1 of

Annex II to define the

language used in this data

group.

TRADER New

O The Member State of

Identify the new person

Transporter

dispatch may decide to

carrying out the transport.

make this data "R" when the

transporter changes

following the change of

destination

a VAT Number

O

an..14

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

Provide the language code

a2

presented in List of codes 1 of

Annex II to define the

language used in this data

group.

TRANSPORT DETAILS D "R" when the transport

99x

details have changed

following the change of

destination

a Transport Unit Code

R

Provide Transport Unit

n..2

Code(s) related to the transport

mode indicated in box 2(g),

vide List of codes 7 of Annex

II.

b Identity of Transport Units C "R" if the Transport Unit

Enter the registration number an..35

Code is other than 5

of the transport unit(s) when

the Transport Unit Code is not

(Vide box 10(a))

5. c Identity of Commercial

D "R" if commercial seals are Provide the identification of

an..35

Seal

used

the commercial seals, if used

to seal the transport unit.

d Seal Information

O

Provide any additional

an..350

information concerning those

commercial seals (e.g. type of

seals used).

e Seal Information_LNG

C "R" if corresponding text

Provide language code, vide

a2

field is used

List of codes 1 of Annex II.

f Complementary

O

Provide any additional

an..350

Information

information concerning the

transport, e.g. identity of any

subsequent transporter,

information concerning

subsequent transport units.

g Complementary

C "R" if corresponding text

Provide the language code

a2

Information_LNG

field is used

presented in List of codes 1 of

Annex II to define the

language used in this data

group.

Table 4

(Regulations 6(5), 6(8) and 9(2)(b)

Notification of change of destination/Notification of splitting

A BC

D E

F

G

EXCISE

R

NOTIFICATION

a Notification Type

R To be provided by the competent Provide the reason for the

n1

authorities of the Member State of notification using one of the

destination (in the case of

following values

Notification of Change of

1 = Change of destination

Destination) or of the Member

State of dispatch (in the case of

2 = Splitting

Notification of splitting)

b Notification Date and

R To be provided by the competent The addressed time is local

DateTime

Time

authorities of the Member State of time.

destination (in the case of

Notification of Change of

Destination) or of the Member

State of dispatch (in the case of

Notification of splitting)

c ARC

R To be provided by the competent Provide the ARC of the e-

an21

authorities of the Member State of AD or e-SAD (the latter

destination (in the case of

only in case of change of

Notification of Change of

destination) for which the

Destination) or of the Member

notification is provided.

State of dispatch (in the case of

Notification of splitting)

d Sequence Number

R To be provided by the competent Provide the Sequence

n..2

authorities of the Member State of Number of the e-AD or e-

destination (in the case of

SAD (the latter only in case

Notification of Change of

of change of destination).

Destination) or of the Member

Set to 1 at initial validation

State of dispatch (in the case of

of the e-AD or e-SAD (the

Notification of splitting)

latter only in case of change

of destination) and then

incremented by 1 upon each

change of destination.

DOWNSTREAM ARC

C "R" if the Notification Type is 2

9x

in box 1(a)

To be provided by the competent

authorities of the Member State of

dispatch

a ARC

R To be provided by the competent

an21

authorities of the Member State of

dispatch

Table 5

(referred to in regulations 9(1) and 12(7) of this Part)

Splitting of consignment (not applicable to e-SAD)

D E

F

G

R

R

Provide the ARC of the e- an21

AD to be split.

Vide List of codes 2 of

Annex II.

R

a Member State Code

R

Provide the Member State a2

in the territory of which is

carried out the splitting of

the movement using the

Member State code in List

of codes 3 of Annex II.

R

Splitting is achieved by

9x

fully replacing the

concerned e-AD by two or

several new ones.

a Local Reference Number

R

A unique serial number

an..22

assigned to the e-AD by

the consignor which

identifies the consignment

in the records of the

consignor.

D "R" when the journey time

Provide the normal period an3

changes following the

of time necessary for the

splitting operation

journey taking into

account the means of

transport and the distance

involved, expressed in

hours (H) or days (D)

followed by a two (2) digit

number (examples: H12,

or D04). Indication for

"H" should be less or

equal to 24. Indication for

"D" should be less or

equal to the possible

values of Maximum

Journey Time per

Transport Mode Code

presented in List of codes

12 of Annex II.

c Changed Transport

D "R" when the person

Identify the person

n1

Arrangement

responsible for arranging the responsible for arranging

transport changes following the first transport using

the splitting operation

one of the following

values

1 = Consignor,

2 = Consignee,

3 = Owner of goods,

4 = Other.

3.1

CHANGED Destination

R

a Destination Type Code

R

Provide the destination of n..2

the movement using one

of the following values

1 = Tax warehouse (point

(i) of Article 16(1)(a) of

Directive (EU) 2020/262),

2 = Registered consignee

(point (ii) of Article 16(1),

point (a), of Directive

(EU) 2020/262),

3 = Temporary registered

consignee (Article 16(1),

point (a)(ii) and

Article 18(3) of Directive

(EU) 2020/262),

4 = Direct delivery

(Article 16(4) of Directive

(EU) 2020/262),

6 = Export (Article 16(1),

point (a)(iii) and (v), of

Directive (EU) 2020/262),

8 = Unknown destination

(consignee unknown;

Article 22 of Directive

(EU) 2020/262).

3.2

TRADER New Consignee C "O" if the Destination Type For Destination Type

Code is other than 8

Code

(Vide Destination Type

1, 2, 3, 4 and 6: Change of

Codes in box 3.1(a))

the consignee following

the splitting operation

renders this data group

"R".

a Trader Identification

C — "R" for Destination Type For Destination Type

an..16

Code 1, 2, 3 and 4

Code

— "O" for Destination Type — 1, 2, 3 and 4: provide a

Code 6

valid SEED registration

number of the authorised

— This data element does

warehouse-keeper or

not apply for Destination

registered consignee,

Type Code 8

— 6: provide the VAT

(Vide Destination Type

identification number of

Codes in box 3.1(a))

the person representing

the consignor at the office

of export.

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

Provide the language code a2

presented in List of codes

1 of Annex II to define the

language used in this data

group.

h EORI Number

C — "O" for Destination Type Provide the EORI number an..17

Code 6

of the person responsible

for lodging the export

— This data element does

declaration as set out in

not apply for Destination

Article 21(1) of Directive

Type Code 1, 2, 3, 4 and 8

(EU) 2020/262.

(Vide Destination Type

Codes in box 3.1(a))

3.3

TRADER Place of

C — "R" for Destination Type

Delivery

Code 1 and 4

— "O" for Destination Type

Code 2 and 3

(Vide Destination Type

Codes in box 3.1(a))

a Trader Identification

C — "R" for Destination Type For Destination Type

an..16

Code 1

Code

— "O" for Destination Type — 1: provide a valid

Code 2 and 3

SEED registration number

of the tax warehouse of

(Vide Destination Type

destination,

Codes in box 3.1(a))

— 2 and 3: provide the

VAT identification

number or any other

identifier.

b Trader Name

C — "R" for Destination Type

an..182

Code 1, 2 and 3

— "O" for Destination Type

Code 4

(Vide Destination Type

Codes in box 3.1(a))

c Street Name

C For box 3.3(c),

an..65

O 3.3(e) and 3.3(f)

d Street Number

an..11

e Postcode

C — "R" for Destination Type

an..10

f

City

C Code 2, 3 and 4

an..50

— "O" for Destination Type

Code 1

(Vide Destination Type

Codes in box 3.1(a))

g NAD_LNG

C "R" if corresponding text

Provide the language code a2

field is used

presented in List of codes

1 of Annex II to define the

language used in this data

group.

3.4

OFFICE Place of

C "R" in case of export

Delivery – Customs

(Changed Destination Type

Code 6)

(Vide Destination Type

Codes in box 3.1(a))

a Office Reference Number R

Provide the code of the

an8

office of export at which

the export declaration will

be lodged in accordance

with Commission

Delegated Regulation

(EU) 2015/2446

Vide List of codes 4 of

Annex II.

3.5

TRADER New Transport

C "R" to identify the person

Organiser

responsible for arranging the

transport if the value in box

3(c) is "3" or "4"

a VAT Number

O The Member State of

an..14

dispatch may decide to

make this data "R"

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

Provide the language code a2

presented in List of codes

1 of Annex II to define the

language used in this data

group.

3.6

TRADER New

O The Member State of

Identify the person

Transporter

dispatch may decide to

carrying out the new

make this data "R" when the transport.

transporter changes

following the splitting

operation

a VAT Number

O

an..14

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

Provide the language code a2

presented in List of codes

1 of Annex II to define the

language used in this data

group.

3.7

TRANSPORT DETAILS

D "R" when the transport

99X

details have changed

following the splitting

operation

a Transport Unit Code

R

Provide the Transport

n..2

Unit Code(s). Vide List of

codes 7 of Annex II.

b Identity of Transport

C "R" if the Transport Unit

Enter the registration

an..35

Units

Code is other than 5

number of the transport

unit(s) when the Transport

(Vide box 3.7(a))

Unit Code is other than 5.

c Identity of Commercial

D "R" if commercial seals are Provide the identification an..35

Seal

used

of the commercial seals, if

used to seal the transport

unit.

d Seal Information

O

Provide any additional

an..350

information concerning

those commercial seals

(e.g. type of seals used).

e Seal Information_LNG

C "R" if corresponding text

Provide the language code a2

field is used

presented in List of codes

1 of Annex II to define the

language used in this data

group.

f

Complementary

O

Provide any additional

an..350

Information

information concerning

the transport, (e.g. identity

of any subsequent

transporter, information

concerning subsequent

transport units).

g Complementary

C "R" if corresponding text

Provide the language code a2

Information_LNG

field is used

presented in List of codes

1 of Annex II to define the

language used in this data

group.

3.8

E-AD Body

R

A separate data group

999x

must be used for each

product composing the

consignment.

a Body Record Unique

R

Provide the Body Record n..3

Reference

Unique Reference of the

product in the original

split e-AD. The Body

Record Unique Reference

must be unique per "e-AD

Split Details".

The value of this data

element shall be greater

than zero (0).

b Excise Product Code

R

Provide the applicable

an..4

excise product code, vide

List of codes 10 of Annex

II.

c CN Code

R

Provide the CN code

n8

applicable at the date of

submission of the splitting

operation.

The value of this data

element must be greater

than zero (0).

d Quantity

R

Provide quantity

n..15,3

(expressed in the unit of

measurement associated

with the product code –

Vide Lists of codes 10

and 11 of Annex II).

For a movement to a

registered consignee

referred to in Article 18(3)

of Directive (EU) 2020/

262, the quantity shall not

exceed the quantity which

he is authorised to receive.

For a movement to an

exempted organisation

referred to in Article 11 of

Directive (EU) 2020/262,

the quantity shall not

exceed the quantity

registered in the excise

duty exemption

certificate.

The value of this data

element must be greater

than zero (0).

e Gross Mass

R

Provide the gross mass of n..16,6

the consignment (the

excise goods with

packaging).

The value of this data

element must be greater

than zero (0).

The Gross Mass must be

equal to or higher than Net

Mass.

f

Net Mass

R

Provide the mass of the

n..16,6

excise goods without

packaging.

The value of this data

element must be greater

than zero (0).

The Gross Mass must be

equal to or higher than Net

Mass.

i

Fiscal Mark

O

Provide any additional

an..350

information concerning

the fiscal marks required

by the Member State of

destination.

j

Fiscal Mark_LNG

C "R" if corresponding text

Provide the language code a2

field is used

presented in List of codes

1 in Annex II to define the

language used in this data

group.

k Fiscal Mark Used

D "R" if fiscal marks are used Provide "1" if the goods

n1

Indicator

contain or carry fiscal

marks or "0" if the goods

do not contain or carry

fiscal marks.

o Density

C "R" if applicable for the

Provide the density at

n..5,2

excise good in question

15 °C, if applicable in

accordance with List of

codes 10 in the table in

Annex II.

The value of this data

element must be greater

than zero (0).

p Commercial Description

O The Member State of

Provide the commercial

an..350

dispatch may decide to

description of the goods in

make this data required

order to identify the

products transported.

q Commercial

C "R" if corresponding text

Provide the language code a2

Description_LNG

field is used

presented in List of codes

1 of Annex II to define the

language used in this data

group.

r

Brand Name of Products

D "R" if the excise goods have Provide the brand name of an..350

a brand name

the goods, if applicable.

s

Brand Name of

C "R" if corresponding text

Provide the language code a2

Products_LNG

field is used

presented in List of codes

1 of Annex II to define the

language used in this data

group.

3.8.1 PACKAGE

R

99x

a Kind of Packages Code

R

Provide the kind of

an2

package, using one of the

codes in List of codes 8 of

Annex II.

b Number of Packages

C "R" if marked "Countable"

Provide the number of

n..15

packages if the packages

are countable in

accordance with List of

codes 8 of Annex II.

In case the "Number of

Packages" is set to "0",

then there should exist at

least one (1) PACKAGE

with the same "Shipping

Marks" and "Number of

Packages" with value

greater than "0".

c Identity of Commercial

D "R" if commercial seals are Provide the identification an..35

Seal

used

of the commercial seals, if

used to seal the packages.

d Seal Information

O

Provide any additional

an..350

information concerning

those commercial seals

(e.g. type of seals used).

e Seal Information_LNG

C "R" if corresponding text

Provide the language code a2

field is used

presented in List of codes

1 of Annex II to define the

language used in this data

group.

f

Shipping Marks

C — "R" if Number of

an..999

Packages is 0

"O" if otherwise

Table 6

(Regulations 10(6) and 13(8))

Report of receipt/Report of export

A BC

D E

F

G

ATTRIBUTE

R

a Date and Time of Validation of

C To be provided by the competent The addressed time is

DateTime

Report of Receipt/Report of

authorities of the Member State local time.

Export

of destination/export upon

validation of the Report of

receipt/Report of export

EXCISE GOODS

R

MOVEMENT

a ARC

R

Provide the ARC of the an21

e-AD/e-SAD. Vide List

of codes 2 of Annex II.

b Sequence Number

R

Provide the sequence

n..2

number of the e-AD/e-

SAD.

Set to 1 at initial

validation of the e-AD/

e-SAD and then

incremented by 1 upon

each change of

destination

TRADER Consignee

C "R", except where Message Type

data element in the

corresponding electronic

administrative document is set to

"2 – Submission for export with

local clearance"

a Trader Identification

C — "R" for Destination Type

For Destination Type

an..16

Code 1, 2, 3, 4, 9, 10 and 11

Code

— "O" for Destination Type

— 1, 2, 3, 4, 9 and 10

Code 6

provide a valid SEED

registration number of

— Does not apply for

the authorised

Destination Type Code 5

warehousekeeper,

(Vide Destination Type Codes in registered consignee,

temporary registered

box 1(a) of Table 1)

consignee, certified

consignee or temporary

certified consignee,

— 6: provide the VAT

identification number of

the person representing

the consignor at the

office of export.

— 11: provide a valid

SEED registration

number of the

consignee, which is the

original certified

consignor or temporary

certified consignor of

the movement

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

Provide the language

a2

code presented in List

of codes 1 of Annex II

to define the language

used in this data group.

h EORI Number

C — "O" for Destination Type

Provide the EORI

an..17

Code 6

number of the person

responsible for lodging

— This data element does not

the export declaration

apply for Destination Type Code

as set out in

1, 2, 3, 4, 5, 8, 9 and 10

Article 21(1) of

(Vide Destination Type Codes in Directive (EU) 2020/

box 1(a) of Table 1)

TRADER Place of Delivery

C — "R" for Destination Type

Provide the actual place

Code 1 and 4

of delivery of the excise

goods.

— "O" for Destination Type

Code 2, 3, 5, 9 and 10

(Vide Destination Type Codes in

box 1(a) of Table 1)

a Trader Identification

C — "R" for Destination Type

For Destination Type

an..16

Code 1

Code

— "O" for Destination Type

— 1: provide a valid

Code 2, 3 and 5

SEED registration

number of the tax

(Vide Destination Type Codes in

warehouse of

box 1(a) of Table 1)

destination,

— 2, 3, 5, 9 and 10

provide the VAT

identification number or

any other identifier.

b Trader Name

C — "R" for Destination Type

an..182

Code 1, 2, 3, 5, 9 and 10

— "O" for Destination Type

Code 4

(Vide Destination Type Codes in

box 1(a) of Table 1)

c Street Name

C For box 4(c), 4(e) and 4(f)

an..65

d Street Number

O — "R" for Destination Type

an..11

e Postcode

C Code 2, 3, 4, 5, 9 and 10

an..10

f City

C

an..50

— "O" for Destination Type

Code 1

(Vide Destination Type Codes in

box 1(a) of Table 1)

g NAD_LNG

C "R" if corresponding text field is Provide the language

a2

used

code presented in List

of codes 1 of Annex II

to define the language

used in this data group.

OFFICE of Destination

C "R" for Destination Type Code

1, 2, 3, 4, 5, 9, 10 and 11

(Vide Destination Type Codes in

box 1(a) of Table 1)

a Office Reference Number

R

Provide the code of the an8

office of the competent

authorities in the

Member State of

destination responsible

for excise control at the

place of destination.

Vide List of codes 4 of

Annex II.

REPORT of Receipt/Export

R

a Date of Arrival of the Excise

R

The date when the

Date

Goods

movement ends in

accordance with

Articles 19(2) and 33(4)

of Directive (EU) 2020/

262. b Global Conclusion of Receipt

R

The possible values are: n..2

1 = Receipt accepted

and satisfactory,

2 = Receipt accepted

although unsatisfactory,

3 = Receipt refused,

4 = Receipt partially

refused,

21 = Exit accepted and

satisfactory,

22 = Exit accepted

although unsatisfactory,

23 = Exit refused.

c Complementary information

O

Provide any additional an..350

information concerning

the receipt of the excise

goods.

d Complementary

C "R" if corresponding text field is Provide the language

a2

information_LNG

used

code presented in List

of codes 1 of Annex II

to define the language

used in this data group.

BODY REPORT of Receipt/

C "R" if the value of the Global

999X

Export

Conclusion of Receipt is other

than 1 and 21

(Vide box 6(b))

a Body Record Unique Reference

R

Provide the Body

n..3

Record Unique

Reference of the

associated e-AD/e-SAD

(box 17(a) of Table 1)

related to the same

excise product as in the

associated e-AD/e-SAD

for which one of the

codes other than 1

and 21 is applicable.

The value of this data

element must be greater

than zero (0).

b Indicator of Shortage or Excess

D "R" when a shortage or excess is Possible values are

a1

detected for the body record

S = Shortage,

concerned

E = Excess.

c Observed Shortage or Excess

C "R" if indicator in box 7(b) is

Provide quantity

n..15,3

indicated

(expressed in the unit of

measurement associated

with the product code –

Vide Lists of codes 10

and 11)

The value of this data

element must be greater

than zero (0)

d Excise Product Code

R

Provide the applicable an4

excise product code,

vide List of codes 10 of

Annex II.

e Refused Quantity

C "R" if the Global Conclusion of

Provide quantity for

n..15,3

Receipt code is 4

each body record for

which excise goods are

(Vide box 6(b))

refused (expressed in

the unit of measurement

associated with the

product code – vide

Lists of codes 10 and 11

of Annex II).

The value of this data

element must be greater

than zero (0)

7.1 UNSATISFACTORY

D "R" for each body record for

9X

REASON

which the Global Conclusion of

Receipt code 2, 3, 4, 22 or 23

applies

(Vide box 6(b))

a Unsatisfactory Reason

R

Possible values are

n1

0 = Other,

1 = Excess,

2 = Shortage,

3 = Goods damaged,

4 = Broken seal,

5 = Reported by ECS,

7 = Quantity higher

than the one on the

temporary

authorisation.

b Complementary Information

C — "R" if Unsatisfactory Reason Provide any additional an..350

Code is 0

information concerning

the receipt of the excise

— "O" if Unsatisfactory Reason

goods.

Code is 1, 2, 3, 4, 5 or 7

(Vide box 7.1(a))

c Complementary

C "R" if corresponding text field is Provide the language

a2.

Information_LNG

used

code indicated in List of

codes 1 of Annex II to

define the language

used in this data group.

"; and

(d) Annex II thereof shall be substituted by the following

new Annex

"Annex II

(referred to in regulation 3(2) of this Part)

List 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

Gaelic

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

Content

Field Type

Example

Year

Numeric 2

Identifier of the MS where the e-AD/e-

Alphabetic 2

ES

SAD was initially submitted

Nationally assigned unique code

Alphanumeric 15 (digits

7R19YTE17UIC8J4

and capital letters)

Type of movement

Alphanumeric 1

P

Control digit

Numeric 1

Field 1 is the last two (2) digits of the year of formal acceptance

of movement.

Field 2 is the country code referred to in List of codes 3.

Field 3 is to be filled with a unique identifier for each 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 control digit for the entire 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, except

— For Greece, where the letters EL instead of GR must be used.

4. CUSTOMS OFFICE REFERENCE NUMBER (COR)

The COR is composed of an identifier of the Country Code of the

Member State followed by a six (6) digit alphanumeric national

number, example IT0830AB.

5. GUARANTOR TYPE CODE

Code Description

Consignor

Transporter

Owner of the excise product

Consignee

No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive

(EU) 2020/262

Joint guarantee of the consignor and of the transporter

Joint guarantee of the consignor and of the owner of the excise products

Joint guarantee of the consignor and of the consignee

Joint guarantee of the transporter and of the owner of the excise products

Joint guarantee of the transporter and of the consignee

Joint guarantee of the owner of the excise products and of the consignee

Joint guarantee of the consignor, of the transporter and of the owner of the excise

products

Joint guarantee of the consignor, of the transporter and of the consignee

Joint guarantee of the consignor, of the owner of the excise products and of the

consignee

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

Other

Sea Transport

Rail transport

Road transport

Air transport

Postal consignment

Fixed transport installations

Inland waterway transport

7. TRANSPORT UNIT CODE

Code

Description

Container

Vehicle

Trailer

Tractor

Fixed transport installation

8. PACKAGING CODES

Use the codes of Annex VI of Recommendation No 21, adopted

by the United Nations Centre for Trade Facilitation and Electronic

Business.

9. CANCELLATION REASON CODE

Code

Description

Other

Typing error

Commercial transaction interrupted

Duplicate e-AD

The movement has not begun at the date of dispatch

10. EXCISE PRODUCT

CA UNI Description

A

Cigarettes, as defined in Article 3 of Council Directive 2011/64/ N

EU, and products treated as cigarettes in accordance with

Article 2(2) of the said Directive

Cigars and cigarillos, as defined in Article 4 of Directive 2011/

N

64/EU

Fine-cut tobacco for the rolling of cigarettes, as defined in

N

Article 5(2) of Directive 2011/64/EU

Smoking tobacco, as defined in Article 5(1) of Directive 2011/ N

64/EU, other than fine-cut tobacco for the rolling of cigarettes, as

defined in Article 5(2) of the said Directive, and products treated

as smoking tobacco other than fine-cut tobacco for the rolling of

cigarettes in accordance with Article 2(2) of the said Directive

Beer, as defined in Article 2 of Directive 92/83/EEC

Y

Still wine and still fermented beverages other than wine and beer, Y

as defined in Articles 8(1) and 12(1) of Directive 92/83/EEC

Sparkling wine and sparkling fermented beverages other than

Y

wine and beer, as defined in Articles 8(2) and 12(2) of Directive

92/83/EEC

Intermediate products, as defined in

Y

Article 17 of Directive 92/83/EEC

Spirituous beverages, as defined in Article 20, first, second and

Y

third indent of Directive 92/83/EEC

Ethyl alcohol, as defined in Article 20, first indent of Directive Y

92/83/EEC, falling within CN codes 2207 and 2208 , other than

spirituous beverages (S200)

Partially denatured alcohol, falling under Article 20 of Directive Y

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)

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

Completely denatured alcohol, falling under 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 the said Directive

Vegetable and animal oils – Products falling under 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)

Mineral oils (energy products) – Products falling under CN codes N

2707 10, 2707 20, 2707 30, and

2707 50 (Article 20(1)(b) of Directive 2003/96/EC)

Leaded petrol falling under CN codes

2710 12 31, 2710 12 51 and 2710 12 59 (Article 20(1)(c) of

Directive 2003/96/EC)

Unleaded petrol falling under CN codes 2710 12 31, 2710 12 41, N

2710 12 45 and 2710 12 49 (Article 20(1)(c) of Directive 2003/

96/EC)

Gasoil, unmarked falling under 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)

Gasoil, marked falling under CN codes 2710 19 43, 2710 19 46, N

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)

Kerosene, falling under CN codes 2710 19 21 and unmarked

kerosene under with CN code 2710 19 25 (Article 20(1)(c) of

Directive 2003/96/EC)

Kerosene, marked falling under CN codes 2710 19 25

(Article 20(1)(c) of Directive 2003/96/EC)

Heavy fuel oil falling under 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)

Products falling under 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)

Products falling under CN codes 2710 12 11, 2710 12 15,

N

N

Y

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)

Liquefied petroleum gases and other gaseous hydrocarbons

N

N

N

(LPG) of CN codes 2711 12 11 to 2711 19 00 (Article 20(1)(d)

of Directive 2003/96/EC)

Saturated acyclic hydrocarbons falling under CN code 2901 10

N

N

N

(Article 20(1)(e) of Directive 2003/96/EC)

Cyclic hydrocarbons falling under CN codes 2902 20 , 2902 30 , N

N

Y

2902 41, 2902 42, 2902 43 and 2902 44 (Article 20(1)(f) of

Directive 2003/96/EC)

Products falling within CN code 2905 11 00 (methanol (methyl N

N

Y

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)

Fatty-acid mono-alkyl esters, containing by weight 96,5 % or

N

N

Y

more of esters (FAMAE) falling under CN code 3826 00 10

(Article 20(1)(h) of Directive 2003/96/EC)

Products falling under CN codes 3824 99 86 , 3824 99 92

N

N

Y

(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)

Additives falling under CN codes 3811 11 , 3811 19 00 and

N

N

N

3811 90 00

Note referring 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 list 11)

Alcoholic strength must be given (Yes/No)

Degree Plato may be given (Yes/No)

Density at 15 °C must be given (Yes/No)

11. UNITS OF MEASUREMENT

Unit of measurement code

Description

Kg

Litre (temperature of 15 °C)

Litre (temperature of 20 °C)

1 000 units

12. MAXIMUM JOURNEY TIME PER TRANSPORT

MODE CODE

Transport Mode Code

Maximum Journey Time

Note 1: The value "0" refers to multimode transport (which

involves unloading and reloading 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

NL – Netherlands

Yes

PL – Poland

Yes

PT – Portugal

Yes

RO – Romania

Yes

"

4. Immediately after Part I of the Sixth Schedule there shall be

added the following new Part

"PART J

Exemption Certificate

Serial No (optional, depending on national requirements)

1. ELIGIBLE INSTITUTION/INDIVIDUAL

Designation/Name …

Street and No …

Postcode, City/place …

Host Member State …

Email address …

Delivery address (to be completed if different from above)

Street and No …

Postcode, City/place …

Email address …

2. COMPETENT AUTHORITY FOR ISSUING THE STAMP

Name …

Address …

Telephone number …

Email address …

3. DECLARATION BY THE ELIGIBLE INSTITUTION OR

INDIVIDUAL

The eligible institution or individual (delete as appropriate) hereby declares

that

(a)

The goods indicated in box 5 are intended

(please tick the appropriate box)

☐for the personal use of

☐ or the official use of

☐ a foreign diplomatic ☐ a member of a foreign consular representation

mission

☐ a foreign consular

☐ a member of a foreign consular representation

representation

☐ an international

☐ a staff member of an international organisation

organisation

☐ an armed force of a State being a party to the North Atlantic Treaty

(NATO force)

☐ the armed forces of the United Kingdom stationed in Cyprus

☐ the armed forces of a Member State taking part in a Union activity

under the common security and defence policy

☐ consumption under an agreement concluded with third countries or

international organisations provided that such an agreement is allowed or

authorised with regard to exemption from value added tax

Designation of the eligible institution (vide box 4)

(b)

the goods described in box 5 comply with the conditions and

limitations applicable to the exemption in the host Member State mentioned

in box 1; and

(c)

that the information above is furnished in good faith. The eligible

institution or individual hereby undertakes to pay to the Member State from

which the goods were dispatched, the excise duty which would be due if

these goods did not comply with the conditions of exemption, or if the goods

were not used in the manner intended.

Name and status of signatory

Place, date

Signature

4. Stamp of the institution (in case of exemption for personal use)

Signature …

Name …

Status/position of signatory …

Place, date …

Stamp

5. DESCRIPTION OF THE DISPATCHED GOODS FOR WHICH THE

EXEMPTION FROM EXCISE DUTY IS REQUESTED

(a)

Information concerning the consignor (authorised warehousekeeper, registered

consignor, supplier)

Name …

Street and No …

Postcode, City …

Member State …

Unique excise number (required) …

Email address …

(b)

Information concerning the goods (add lines as needed)

Curren-

Line

Description of the

Quantity

Unit of Unit value

Total value

cy

number

goods

measure excluding

excluding

ment

excise duty

excise duty

or reference to the

attached order

form

Total amount

6. CERTIFICATION BY THE COMPETENT AUTHORITY OF THE HOST

MEMBER STATE

The consignment of the goods described in box 5 satisfies

☐ Totally

☐ Up to a quantity of … (number)

the conditions for exemption from excise duty.

Signature …

Name …

Status/position of signatory …

Place, date …

Stamp (if applicable)

7. PERMISSION TO DISPENSE WITH THE STAMP (only in case of exemption for

official use)

By letter no (reference to file): …

Dated: …

…

designation of eligible institution

has been authorised by: …

Competent authority in the host Member State

to dispense with the stamp under box 6

Signature …

Name …

Status/position of signatory …

Place, date …

Stamp ".

B

€4.86

10.2017, p. 1), kif stabbiliti fid-Direttiva 2003/96/KE u fid-

Deċiżjoni ta’ Implimentazzjoni tal-Kummissjoni (UE) 2018/552

(ĠU L 91, 9.4.2018, p. 27).

Didaskalija tal-kolonni tat-tabella

EPC

Kodiċi tal-Prodott soġġett għas-Sisa

KAT

Kategorija ta’ prodotti soġġetti għas-sisa

UNITÀ

Unità tal-kejl (mil-lista 11)

A

Il-qawwa alkolika trid tingħata (Iva/Le)

P

Il-grad Plato jista’ jingħata (Iva/Le)

D

Id-densità fi 15 °C trid tingħata (Iva/Le)

11. UNITAJIET TAL-KEJL

Kodiċi tal-unità tal-kejl

Deskrizzjoni

Kg

Litru (temperatura ta’ 15 °C)

Litru (temperatura ta’ 20 °C)

1 000 unità

12. ŻMIEN MASSIMU TAL-VJAĠĠ SKONT IL-KODIĊI

TAL-MEZZ TAT-TRASPORT

Kodiċi tal-Mezz tat-Trasport

Żmien Massimu tal-

Vjaġġ

Nota 1: Il-valur "0" jirreferi għal trasport multimodali (li jinvolvi ħatt u

tagħbija mill-ġdid ta’ merkanzija) u jkopri l-każijiet ta’ Kunsinni

Kollettivi, Esportazzjoni, Frid u Bidla fid-destinazzjoni.

Nota 2: Fil-każ ta’ esportazzjoni, il-ħin tal-vjaġġ huwa t-tul stmat tal-

vjaġġ sal-punt ta’ ħruġ mit-territorju doganali tal-Unjoni.

Nota 3: Għall-movimenti ta’ oġġetti li diġà ġew rilaxxati għall-konsum

(e-SAD), jiżdiedu 30 ġurnata addizzjonali maż-żmien massimu tal-

vjaġġ.

13. Amministrazzjoni Nazzjonali-Grad Plato

Pajjiż

Struttura tar-rata/i tal-Birra fi °Plato

AT - l-Awstrija

Iva

BE - il-Belġju

Iva

BG - il-Bulgarija

Iva

CZ - iċ-Ċekja

Iva

DE - il-Ġermanja

Iva

EL - il-Greċja

Iva

ES - Spanja

Iva

IT - l-Italja

Iva

LU - il-Lussemburgu

Iva

MT - Malta

Iva

NL - l-Olanda

Iva

PL - il-Polonja

Iva

PT - il-Portugall

Iva

RO - ir-Rumanija

Iva

"

4. Minnufih wara t-Taqsima I tas-Sitt Skeda għandha tiżdied

it-Taqsima ġdida li ġejja

"TAQSIMA J

Ċertifikat ta’ Eżenzjoni

Nru tas-serje (fakultattiv, skont ir-rekwiżiti nazzjonali)

1. ISTITUZZJONI/INDIVIDWU ELIĠIBBLI

Deżinjazzjoni/Isem…

Triq u Numru…

Kodiċi postali, Belt/post…

L-Istat Membru ospitanti…

Indirizz elettroniku…

Indirizz tal-kunsinna (għandu jimtela jekk ikun differenti minn dak ta’ hawn fuq)

Triq u Numru…

Kodiċi postali, Belt/post…

Indirizz elettroniku…

2. AWTORITÀ KOMPETENTI GĦALL-ĦRUĠ TAT-TIMBRU

Isem…

Indirizz…

Numru tat-telefown…

Indirizz elettroniku…

3. DIKJARAZZJONI MILL-ISTITUZZJONI JEW MILL-

INDIVIDWU ELIĠIBBLI

L-istituzzjoni jew l-individwu eliġibbli (ħassar kif xieraq) b’dan

jiddikjara li

(a)

L-oġġetti stipulati fil-kaxxa 5 huma maħsuba

(jekk jogħġbok immarka l-kaxxa adatta)

☐għall-użu uffiċjali ☐għall-użu personali ta’

ta’

☐membru ta’ rappreżentanza

☐missjoni

diplomatika barranija diplomatika barranija

☐ rappreżentanza ☐ membru ta’ rappreżentanza konsulari barranija

konsulari barranija

☐organizzazzjoni ☐ membru tal-persunal ta’ organizzazzjoni

internazzjonali

internazzjonali

☐ forza armata ta’ Stat li huwa parti kontraenti tat-Trattat tal-

Atlantiku tat-Tramuntana (forza tan-NATO)

☐ il-forzi armati tar-Renju Unit stazzjonati f’Ċipru

☐ il-forzi armati ta’ Stat Membru li qegħdin jieħdu sehem

f’attività tal-Unjoni taħt il-politika ta’ sigurtà u ta’ difiża komuni

☐ għall-konsum skont ftehim konkluż ma’ pajjiżi terzi jew ma’

organizzazzjonijiet internazzjonali bil-kondizzjoni li tali ftehim ikun

permess jew awtorizzat fir-rigward tal-eżenzjoni mit-taxxa fuq il-

valur miżjud

Denominazzjoni tal-istituzzjoni eliġibbli (vide l-kaxxa 4)

(b)

l-oġġetti deskritti fil-kaxxa 5 huma konformi mal-

kundizzjonijiet u l-limitazzjonijiet applikabbli għall-eżenzjoni fl-Istat

Membru ospitanti msemmi fil-kaxxa 1; u

(ċ)

li l-informazzjoni ta’ hawn fuq hija fornuta in bona fide. L-

istituzzjoni jew individwu eliġibbli b’dan qiegħed jintrabat li jħallas

lill-Istat Membru li minnu telqu l-oġġetti, id-dazju tas-sisa li jkun

dovut jekk dawn l-oġġetti ma kinux konformi mal-kundizzjonijiet tal-

eżenzjoni, jew jekk l-oġġetti ma ntużawx bil-mod oriġinalment

maħsub.

Isem u status tal-firmatarju

Post, data

Firma

4. Timbru tal-istituzzjoni (f’każ ta’ eżenzjoni għall-użu personali)

Firma…

Isem…

Status/pożizzjoni tal-firmatarju…

Post, data…

Timbru

5. DESKRIZZJONI TAL-OĠĠETTI MIBGĦUTA, LI GĦALIHOM HIJA

MITLUBA L-EŻENZJONI MID-DAZJU TAS-SISA

(a) Informazzjoni dwar il-konsenjatur (magazzinier awtorizzat, konsenjatur

irreġistrat, fornitur)

Isem…

Triq u Numru…

Kodiċi Postali, Belt…

Stat Membru…

Numru tas-sisa uniku (meħtieġ) …

Indirizz tal-posta elettronika…

(b) Informazzjoni dwar l-oġġetti (żid il-linji kif meħtieġ)

Numru

Deskrizzjoni tal-

Kwantità Unità

Valur tal-

Valur totali Munita

tal-linja

oġġetti

ta’ kejl unità eskluż eskluż id-

id-dazju tas- dazju tas-

jew referenza

sisa

sisa

għall-formola tal-

ordni mehmuża

Ammont totali

6. ĊERTIFIKAZZJONI MILL-AWTORITÀ KOMPETENTI TAL-ISTAT

MEMBRU OSPITANTI

Il-konsenja tal-oġġetti deskritti fil-kaxxa 5 tissodisfa

☐ Totalment

☐ Sa kwantità ta’ … (numru)

il-kundizzjonijiet għal eżenzjoni mid-dazju tas-sisa

Firma…

Isem…

Status/pożizzjoni tal-firmatarju…

Post, data…

Timbru (jekk applikabbli)

7. PERMESS GĦAD-DISPENSA MIT-TIMBRU (fil-każ biss ta’ eżenzjoni

għall-użu uffiċjali)

Permezz ta’ ittra nru (referenza għall-fajl): …

Datata: …

…

Deżinjazzjoni tal-istituzzjoni eliġibbli

Ġie awtorizzat minn: …

L-awtorità kompetenti fl-Istat Membru ospitanti

għad-dispensa mit-timbru taħt il-kaxxa 6.

Firma…

Isem…

Status/pożizzjoni tal-firmatarju…

Post, data ...

Timbru

".