{
  "url": "https://openlegislation.uk/eu-regulation-2012-1221/annex-I",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-1221/annex-I.json",
  "legislation": "eur/2012/1221",
  "legislation_title": "Commission Implementing Regulation (EU) No 1221/2012 of 12 December 2012 amending Regulation (EC) No 684/2009 as regards the data to be submitted under the computerised procedure for the movement of excise goods under suspension of excise duty",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-1221",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": null,
  "text": "Annex I is amended as follows:\n(1) Table 1 is replaced by the following:\n‘\nTable 1\nDraft electronic administrative document and electronic administrative document\n(referred to in Article 3(1) and Article 8(1))\nA\nB\nC\nD\nE\nF\nG\nATTRIBUTE\nR\na\nMessage Type\nR\nThe possible values are:\n1 Standard submission (to be used in all cases except where submission concerns export with local clearance)\n2 Submission for export with local clearance (Application of Article 283 of Commission Regulation (EEC) No 2454/93 (1))\nThe message type must not occur in the e-AD to which an ARC has been assigned, nor in the paper document referred to in Article 8(1) of this Regulation\nn1\nb\nDeferred submission flag\nD\n“R” for submission of an e-AD for a movement that has begun under cover of the paper document referred to in Article 8(1)\nPossible values:\n0 false\n1 true\nThe value is “false” by default\nThis data element must not occur in the e-AD to which an ARC has been assigned, nor in the paper document referred to in Article 8(1)\nn1\n1\nEXCISE MOVEMENT e-AD\nR\na\nDestination Type Code\nR\nProvide the destination of the movement using one of the following values:\n1 Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC)\n2 Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/EC)\n3 Temporary registered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of Directive 2008/118/EC)\n4 Direct delivery (Article 17(2) of Directive 2008/118/EC)\n5 Exempted consignee (point (iv) of Article 17(1)(a) of Directive 2008/118/EC)\n6 Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC)\n8 Unknown destination (consignee unknown; Article 22 of Directive 2008/118/EC)\nn1\nb\nJourney Time\nR\nProvide 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\nan3\nc\nTransport Arrangement\nR\nIdentify the person responsible for arranging the first transport using one of the following values:\n1 Consignor\n2 Consignee\n3 Owner of goods\n4 Other\nn1\nd\nARC\nR\nTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft e-AD\nSee Annex II, Code list 2\nan21\ne\nDate and Time of Validation of e-AD\nR\nTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft e-AD\nThe addressed time is local time\ndateTime\nf\nSequence Number\nR\nTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft e-AD and for each change of destination\nSet to 1 at initial validation and then incremented by 1 in each e-AD generated by the competent authorities of the Member State of dispatch upon each change of destination\nn..2\ng\nDate and Time of Validation of Update\nC\nDate and Time of 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\nThe addressed time is local time\ndateTime\n2\nTRADER Consignor\nR\na\nTrader Excise Number\nR\nProvide a valid SEED registration number of the authorised warehousekeeper or registered consignor\nan13\nb\nTrader Name\nR\nan..182\nc\nStreet Name\nR\nan..65\nd\nStreet Number\nO\nan..11\ne\nPostcode\nR\nan..10\nf\nCity\nR\nan..50\ng\nNAD_LNG\nR\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n3\nTRADER Place of Dispatch\nC\n“R” if Origin Type Code in Box 9d is “1”\na\nTax Warehouse Reference\nR\nProvide a valid SEED registration number of the tax warehouse of dispatch\nan13\nb\nTrader Name\nO\nan..182\nc\nStreet Name\nO\nan..65\nd\nStreet Number\nO\nan..11\ne\nPostcode\nO\nan..10\nf\nCity\nO\nan..50\ng\nNAD_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n4\nOFFICE of Dispatch — Import\nC\n“R” if Origin Type Code in Box 9d is “2”\na\nOffice Reference Number\nR\nProvide the Code of the Customs office of import. See Annex II Code list 5\nan8\n5\nTRADER Consignee\nC\n“R”, except for message type “2 — Submission for export with local clearance” or for Destination Type Code 8\n(See Destination Type Codes in Box 1a)\na\nTrader Identification\nC\n“R” for Destination Type Code 1, 2, 3 and 4\n“O” for Destination Type Code 6\nThis data element does not apply for Destination Type Code 5\n(See Destination Type Codes in Box 1a)\nFor Destination Type Code:\n1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered consignee\n6: provide the VAT identification number of the person representing the consignor at the office of export\nan..16\nb\nTrader Name\nR\nan..182\nc\nStreet Name\nR\nan..65\nd\nStreet Number\nO\nan..11\ne\nPostcode\nR\nan..10\nf\nCity\nR\nan..50\ng\nNAD_LNG\nR\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n6\nTRADER COMPLEMENT Consignee\nC\n“R” for Destination Type Code 5\n(See Destination Type Codes in Box 1a)\na\nMember State Code\nR\nProvide the Member State of destination using the Member State Code in Annex II, Code list 3\na2\nb\nSerial Number of Certificate of Exemption\nD\n“R” if a Serial Number is mentioned on the excise duty exemption certificate established in Commission Regulation (EC) No 31/96 of 10 January 1996 on the excise duty exemption certificate (2)\nan..255\n7\nTRADER Place of Delivery\nC\n“R” for Destination Type Code 1 and 4\n“O” for Destination Type Code 2, 3 and 5\n(See Destination Type Codes in Box 1a)\nProvide the actual place of delivery of the excise goods\na\nTrader Identification\nC\n“R” for Destination Type Code 1\n“O” for Destination Type Code 2, 3, and 5\n(See Destination Type Code in Box 1a)\nFor Destination Type Code:\n1: provide a valid SEED registration number of the tax warehouse of destination\n2, 3 and 5: provide the VAT identification number or any other identifier\nan..16\nb\nTrader Name\nC\n“R” for Destination Type Code 1, 2, 3 and 5\n“O” for Destination Type Code 4\n(See Destination Type Codes in Box 1a)\nan..182\nc\nStreet Name\nC\nFor Box 7c, 7e and 7f:\n“R” for Destination Type Code 2, 3, 4 and 5\n“O” for Destination Type Code 1\n(See Destination Type Codes in Box 1a)\nan..65\nd\nStreet Number\nO\nan..11\ne\nPostcode\nC\nan..10\nf\nCity\nC\nan..50\ng\nNAD_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n8\nOFFICE Place of Delivery — Customs\nC\n“R” in case of export (Destination Type Code 6)\n(See Destination Type Codes in Box 1a)\na\nOffice Reference Number\nR\nProvide the code of the office of export at which the export declaration will be lodged in accordance with Article 161(5) of Council Regulation (EEC) No 2913/92 (3). See Annex II, Code list 5\nan8\n9\ne-AD\nR\na\nLocal Reference Number\nR\nA unique serial number assigned to the e-AD by the consignor which identifies the consignment in the records of the consignor\nan..22\nb\nInvoice Number\nR\nProvide the number of the invoice 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\nan..35\nc\nInvoice Date\nO\nThe Member State of dispatch may decide to make this data “R”\nThe date of the document shown in Box 9b\nDate\nd\nOrigin Type Code\nR\nThe possible values for the origin of the movement are:\n1 Origin — Tax warehouse (in the situations referred to in Article 17(1)(a) of Directive 2008/118/EC)\n2 Origin — Import (in the situation referred to in Article 17(1)(b) of Directive 2008/118/EC)\nn1\ne\nDate of Dispatch\nR\nThe date at which the movement begins in accordance with Article 20(1) of Directive 2008/118/EC. This date cannot be later than 7 days after the date of submission of the draft e-AD. The Date of Dispatch can be a date in the past in the case referred to of Article 26 of Directive 2008/118/EC\nDate\nf\nTime of Dispatch\nO\nThe Member State of dispatch may decide to make this data “R”\nThe time at which the movement begins in accordance with Article 20(1) of Directive 2008/118/EC. The addressed time is local time\nTime\ng\nUpstream ARC\nD\nTo be provided by the competent authorities of the Member State of dispatch upon validation of new e-ADs following the validation of the message “Splitting operation” (Table 5)\nThe ARC to be provided is the ARC of the replaced e-AD\nan21\n9.1\nIMPORT SAD\nC\n“R” if origin type code in Box 9d is “2” (import)\n9X\na\nImport SAD Number\nR\nThe SAD Number shall be provided either by the consignor at the time of submission of the draft e-AD or by the competent authorities of the Member State of dispatch upon validation of the draft e-AD\nProvide the number(s) of the Single Administrative Document(s) used for the release for free circulation of the goods concerned\nan..21\n10\nOFFICE Competent Authority at Dispatch\nR\na\nOffice Reference Number\nR\nProvide the code of the office of the competent authorities in the Member State of dispatch responsible for excise control at the place of dispatch. See Annex II, Code list 5\nan8\n11\nMOVEMENT GUARANTEE\nR\na\nGuarantor Type Code\nR\nIdentify the person(s) responsible for providing the guarantee using Guarantor Type Code in Annex II, Code list 6\nn..4\n12\nTRADER Guarantor\nC\n“R” if one of the following Guarantor Type Codes applies: 2, 3, 12, 13, 23, 24, 34, 123, 124, 134, 234 or 1234\n(See Guarantor Type Code in Annex II, Code list 6)\nIdentify the transporter and/or the owner of the goods if they provide the guarantee\n2X\na\nTrader Excise Number\nO\nThe Member State of dispatch may decide to make this data “R”\nProvide a valid SEED registration number or VAT identification number of the transporter or owner of the excise goods\nan13\nb\nVAT Number\nO\nan..14\nc\nTrader Name\nC\nFor 12c, d, f and g:\n“O” if Trader Excise Number is provided, otherwise “R”\nan..182\nd\nStreet Name\nC\nan..65\ne\nStreet Number\nO\nan..11\nf\nPostcode\nC\nan..10\ng\nCity\nC\nan..50\nh\nNAD_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n13\nTRANSPORT\nR\na\nTransport Mode Code\nR\nProvide the mode of transport at the time of the start of the movement, using the codes in Annex II, Code list 7\nn..2\nb\nComplementary Information\nC\n“R” if <Transport Mode Code> is “Other”\nOtherwise “O”\nProvide a textual description of the mode of transport\nan..350\nc\nComplementary Information_LNG\nC\n“R” if corresponding text field is used\nProvide language code, see Annex II, Code list 1 to define the language used in this data group\na2\n14\nTRADER Transport Arranger\nC\n“R” to identify the person responsible for arranging the first transport if value in Box 1c is “3” or “4”\na\nVAT Number\nO\nThe Member State of dispatch may decide to make this data “R”\nan..14\nb\nTrader Name\nR\nan..182\nc\nStreet Name\nR\nan..65\nd\nStreet Number\nO\nan..11\ne\nPostcode\nR\nan..10\nf\nCity\nR\nan..50\ng\nNAD_LNG\nR\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n15\nTRADER First Transporter\nO\nThe Member State of dispatch may decide to make this data “R”\nIdentification of the person carrying out the first transport\na\nVAT Number\nO\nan..14\nb\nTrader Name\nR\nan..182\nc\nStreet Name\nR\nan..65\nd\nStreet Number\nO\nan..11\ne\nPostcode\nR\nan..10\nf\nCity\nR\nan..50\ng\nNAD_LNG\nR\nProvide language code, see Annex II, Code list 1 to define the language used in this data group\na2\n16\nTRANSPORT DETAILS\nR\n99X\na\nTransport Unit Code\nR\nProvide Transport Unit Code(s) related to the transport mode indicated in Box 13a.\nSee Annex II Code list 8\nn..2\nb\nIdentity of Transport Units\nC\n“R” if the Transport Unit Code is other than 5\n(See Box 16a)\nEnter the registration number of the transport unit(s) when the Transport Unit Code is other than 5\nan..35\nc\nIdentity of Commercial Seal\nD\n“R” if commercial seals are used\nProvide the identification of the commercial seals, if used to seal the transport unit\nan..35\nd\nSeal Information\nO\nProvide any additional information concerning these commercial seals (e.g. type of seals used)\nan..350\ne\nSeal Information_LNG\nC\n“R” if corresponding text field is used\nProvide language code, see Annex II, Code list 1 to define the language used in this data group\na2\nf\nComplementary Information\nO\nProvide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units\nan..350\ng\nComplementary Information_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n17\ne-AD Body\nR\nA separate data group must be used for each product composing the consignment\n999x\na\nBody Record Unique Reference\nR\nProvide a unique sequential number, starting with 1\nn..3\nb\nExcise Product Code\nR\nProvide the applicable excise product code, see Annex II, Code list 11\nan..4\nc\nCN Code\nR\nProvide the CN Code applicable at the date of dispatch\nn8\nd\nQuantity\nR\nProvide quantity (expressed in the unit of measurement associated with the product code — See Annex II, tables 11 and 12)\nFor a movement to a registered consignee referred to in Article 19(3) of Directive 2008/118/EC, the quantity shall not exceed the quantity which he is authorised to receive\nFor a movement to an exempted organisation referred to in Article 12 of Directive 2008/118/EC, the quantity shall not exceed the quantity registered in the excise duty exemption certificate\nn..15,3\ne\nGross Weight\nR\nProvide the gross weight of the consignment (the excise goods with packaging)\nn..15,2\nf\nNet Weight\nR\nProvide the weight of the excise goods without packaging (for alcohol and alcoholic beverages, energy products and for all tobacco products except cigarettes)\nn..15,2\ng\nAlcoholic strength\nC\n“R” if applicable for the excise good in question\nProvide the alcoholic strength (percentage by volume at 20 °C) if applicable in accordance with Annex II, Code list 11\nn..5,2\nh\nDegree Plato\nD\n“R” if the Member State of dispatch and/or the Member State of destination tax beer on the basis of degree Plato\nFor beer, provide the degree Plato if the Member State of dispatch and/or the Member State of destination tax beer on that basis. See Annex II, Code list 11\nn..5,2\ni\nFiscal Mark\nO\nProvide any additional information concerning the fiscal marks required by the Member State of destination\nan..350\nj\nFiscal Mark_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\nk\nFiscal Mark Used flag\nD\n“R” if fiscal marks are used\nProvide “1” if the goods carry or contain fiscal marks or “0” if the goods do not carry or contain fiscal marks\nn1\nl\nDesignation of Origin\nO\nThis box can be used to give certification:\n1.. in the case of certain wines, relating to the protected designation of origin or geographical indication, in accordance with the relevant Community legislation\n2.. in the case of certain spirits drinks, relating to the place of production in accordance with the relevant Community legislation\n3.. 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. Certification should be given in the following terms: “It is hereby certified that the product described has been brewed by an independent small brewery”\n4.. for ethyl alcohol distilled by a small distillery, as defined in Council Directive 92/83/EEC, for which it is intended to claim a reduced rate of excise duty in the Member State of destination. Certification should be given in the following terms: “It is hereby certified that the product described has been produced by a small distillery”\nan..350\nm\nDesignation of Origin_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\nn\nSize of Producer\nO\nFor beer or spirits, for which certification is given in the field 17l (Designation of origin), provide the annual production of the previous year in hectolitres of beer or in hectolitres pure alcohol respectively\nn..15\no\nDensity\nC\n“R” if applicable for the excise good in question\nProvide the density at 15 °C, if applicable in accordance with the table in Annex II, Code list 11\nn..5,2\np\nCommercial Description\nO\nThe Member State of dispatch may decide to make this data required\n“R” for the bulk transport of the wines referred to in paragraphs 1 to 9, 15 and 16 of Annex IV to Council Regulation (EC) No 479/2008 (5), for which the product description shall contain the optional particulars set out in Article 60 of that Regulation provided that they are shown on the labelling or that it is planned to show them on the labelling\nProvide the commercial description of the goods in order to identify the products transported\nan..350\nq\nCommercial Description_LNG\nC\n“R” if corresponding text field is used\nProvide language code, see Annex II, Code list 1 to define the language used in this data group\na2\nr\nBrand Name of Products\nD\n“R” if the excise goods have a brand name. The Member State of dispatch may decide that the brand name ofthe products transported must not be provided if it is given in the invoice or other commercial document referred to in Box 9b\nProvide the brand name of the goods, if applicable\nan..350\ns\nBrand Name of Products_LNG\nC\n“R” if corresponding text field is used\nProvide language code, see Annex II, Code list 1 to define the language used in this data group\na2\n17.1\nPACKAGE\nR\n99x\na\nKind of Packages Code\nR\nProvide the kind of package, using one of the codes in Annex II, Code list 9\nan2\nb\nNumber of Packages\nC\n“R” if marked “Countable”\nProvide the number of packages if the packages are countable in accordance with Annex II, Code list 9\nn..15\nc\nIdentity of Commercial Seal\nD\n“R” if commercial seals are used\nProvide the identification of the commercial seals, if used to seal the packages\nan..35\nd\nSeal Information\nO\nProvide any additional information concerning these commercial seals (e.g. type of seals used)\nan..350\ne\nSeal Information_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n17.2\nWINE PRODUCT\nD\n“R” for wine products included in Part XII of Annex I to Regulation (EC) No1234/2007 (6)\na\nCategory of Wine Product\nR\nFor wine products included in Part XII of Annex I to Regulation (EC) No 1234/2007, provide one of the following values:\n1 Wine without PDO/PGI\n2 Varietal wine without PDO/PGI\n3 Wine with PDO or PGI\n4 Imported wine\n5 Other\nn1\nb\nWine-Growing Zone Code\nD\n“R” for wine products in bulk (nominal volume of more than 60 litres)\nProvide the wine-growing zone in which the product transported originates in accordance with Annex IX to Regulation (EC) No 479/2008\nn..2\nc\nThird Country of Origin\nC\n“R” if Category of Wine Product in Box 17.2a is “4” (imported wine)\nProvide a “Country Code” listed in Annex II, Code list 4 but not listed in Annex II, Code list 3 and except “Country Code”“GR”\na2\nd\nOther Information\nO\nan..350\ne\nOther Information_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n17.2.1\nWINE OPERATION Code\nD\n“R” for wine products in bulk (nominal volume of more than 60 litres)\n99x\na\nWine Operation Code\nR\nProvide one or several “Wine operation Code(s)” in accordance with list 1.4(b) in point B of Annex VI to Commission Regulation (EC) No 436/2009 (7)\nn..2\n18\nDOCUMENT Certificate\nO\n9x\na\nShort Description of Document\nC\n“R”, unless data field 18c is used\nProvide a description of any certificate that relates to the transported goods, for instance certificates related to the Designation of Origin referred to in Box 17l\nan..350\nb\nShort Description of Document_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\nc\nReference of Document\nC\n“R”, unless data field 18a is used\nProvide a reference to any certificate that relates to the transported goods\nan..350\nd\nReference of Document_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n’\n(2) Table 2 is replaced by the following:\n‘\nTable 2\nCancellation\n(referred to in Article 4(1))\nA\nB\nC\nD\nE\nF\nG\n1\nATTRIBUTE\nR\na\nDate and Time of Validation of Cancellation\nC\nTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft cancellation message\nThe addressed time is local time\ndateTime\n2\nEXCISE MOVEMENT e-AD\nR\na\nARC\nR\nProvide the ARC of the e-AD for which cancellation is requested\nan21\n3\nCANCELLATION\nR\na\nCancellation Reason\nR\nProvide the reason for cancelling the e-AD, using the codes in Annex II, Code list 10\nn..1\nb\nComplementary Information\nC\n“R” if Cancellation Reason is 0\n“O” if Cancellation Reason is 1, 2, 3 or 4\n(see Box 3.a)\nProvide any additional information concerning the cancellation of the e-AD\nan..350\nc\nComplementary Information_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n’\n(3) Table 3 is replaced by the following:\n‘\nTable 3\nChange of destination\n(referred to in Article 5(1) and 8(2))\nA\nB\nC\nD\nE\nF\nG\n1\nATTRIBUTE\nR\na\nDate and Time of Validation of Change of Destination\nC\nTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft Change of destination message\nThe addressed time is local time\ndateTime\n2\ne-AD Update\nR\na\nSequence Number\nC\nTo be provided by the competent authorities of the Member State of dispatch upon validation of the draft Change of destination message\nSet to 1 at initial validation of the e-AD and then incremented by 1 upon each change of destination\nn..2\nb\nARC\nR\nProvide the ARC of the e-AD of which the destination is changed\nan21\nc\nJourney time\nD\n“R” when the journey time changes following the change of destination\nProvide 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\nan3\nd\nChanged Transport Arrangement\nD\n“R” when the person responsible for arranging the transport changes following the change of destination\nIdentify the person responsible for arranging the transport using one of the following values:\n1 Consignor\n2 Consignee\n3 Owner of goods\n4 Other\nn1\ne\nInvoice Number\nD\n“R” when the invoice changes following the change of destination\nProvide the number of the invoice 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\nan..35\nf\nInvoice Date\nO\nThe Member State of dispatch may decide to make this data “R” when the Invoice Number changes following the change of destination\nThe date of the document shown in Box 2e\ndate\ng\nTransport Mode Code\nD\n“R” when the Transport Mode changes following the change of destination\nProvide the mode of transport using the codes in Annex II, Code list 7\nn..2\n3\nCHANGED Destination\nR\na\nDestination Type Code\nR\nProvide the new destination of the movement using one of the following values:\n1 Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC)\n2 Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/EC)\n3 Temporary registered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of Directive 2008/118/EC)\n4 Direct delivery (Article 17(2) of Directive 2008/118/EC)\n6 Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC)\nn1\n4\nTRADER New Consignee\nD\n“R” when the consignee changes following the change of destination\na\nTrader Identification\nC\n“R” for Destination Type Code 1, 2, 3 and 4\n“O” for Destination Type Code 6\n(See Destination Type Codes in Box 3a)\nFor Destination Type Code:\n1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered consignee\n6: provide the VAT identification number of the person representing the consignor at the office of export\nan..16\nb\nTrader Name\nR\nan..182\nc\nStreet Name\nR\nan..65\nd\nStreet Number\nO\nan..11\ne\nPostcode\nR\nan..10\nf\nCity\nR\nan..50\ng\nNAD_LNG\nR\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n5\nTRADER Place of Delivery\nC\n“R” for Destination Type Code 1 and 4\n“O” for Destination Type Code 2 and 3\n(See Destination Type Codes in Box 3a)\nProvide the actual place of delivery of the excise goods\na\nTrader Identification\nC\n“R” for Destination Type Code 1\n“O” for Destination Type Code 2 and 3\n(See Destination Type Codes in Box 3a)\nFor Destination Type Code:\n1: provide a valid SEED registration number of the tax warehouse of destination\n2 and 3: provide the VAT identification number or any other identifier\nan..16\nb\nTrader Name\nC\n“R” for Destination Type Code 1, 2 and 3\n“O” for Destination Type Code 4\n(See Destination Type Codes in Box 3a)\nan..182\nc\nStreet Name\nC\nFor Box 5c, 5e and 5f:\n“R” for Destination Type Code 2, 3 and 4\n“O” for Destination Type Code 1\n(See Destination Type Codes in Box 3a)\nan..65\nd\nStreet Number\nO\nan..11\ne\nPostcode\nC\nan..10\nf\nCity\nC\nan..50\ng\nNAD_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n6\nOFFICE Place of Delivery — Customs\nC\n“R” in case of export (Destination Type Code 6)\n(See Destination Type Codes in Box 3a)\na\nOffice Reference Number\nR\nProvide the code of the office of export at which the export declaration will be lodged in accordance with Article 161(5) of Regulation (EEC) No 2913/92. See Annex II, Code list 5\nan8\n7\nTRADER New Transport Arranger\nC\n“R” to identify the person responsible for arranging the transport if the value in Box 2d is “3” or “4”\na\nVAT Number\nO\nThe Member State of dispatch may decide to make this data “R”\nan..14\nb\nTrader Name\nR\nan..182\nc\nStreet Name\nR\nan..65\nd\nStreet Number\nO\nan..11\ne\nPostcode\nR\nan..10\nf\nCity\nR\nan..50\ng\nNAD_LNG\nR\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n8\nTRADER New Transporter\nO\nThe Member State of dispatch may decide to make this data “R” when the transporter changes following the change of destination\nIdentification of the new person carrying out the transport\na\nVAT Number\nO\nan..14\nb\nTrader Name\nR\nan..182\nc\nStreet Name\nR\nan..65\nd\nStreet Number\nO\nan..11\ne\nPostcode\nR\nan..10\nf\nCity\nR\nan..50\ng\nNAD_LNG\nR\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n9\nTRANSPORT DETAILS\nD\n“R” when the transport details have changed following the change of destination\n99x\na\nTransport Unit Code\nR\nProvide Transport Unit Code(s), related to the transport mode indicated in Box 2g, see Annex II Code list 8\nn..2\nb\nIdentity of Transport Units\nC\n“R” if the Transport Unit Code is other than 5\n(See Box 9a)\nEnter the registration number of the transport unit(s) when the Transport Unit Code is other than 5\nan..35\nc\nIdentity of Commercial Seal\nD\n“R” if commercial seals are used\nProvide the identification of the commercial seals, if used to seal the transport unit\nan..35\nd\nSeal Information\nO\nProvide any additional information concerning these commercial seals (e.g. type of seals used)\nan..350\ne\nSeal Information_LNG\nC\n“R” if corresponding text field is used\nProvide language code, see Annex II, Code list 1\na2\nf\nComplementary Information\nO\nProvide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units\nan..350\ng\nComplementary Information_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n’\n(4) In Table 4, the following row 1d is added:\nA\nB\nC\nD\nE\nF\nG\n‘d\nSequence Number\nR\nTo be provided by the competent authorities of the Member State of destination (in the case of Notification of Change of Destination) or of the Member State of dispatch (in the case of Notification of splitting)\nProvide the Sequence Number of the e-AD\nn..2’\n(5) Table 5 is replaced by the following:\n‘\nTable 5\nSplitting operation\n(referred to in Article 6(1) and Article 8(2))\nA\nB\nC\nD\nE\nF\nG\n1\ne-AD Splitting\nR\na\nUpstream ARC\nR\nProvide the ARC of the e-AD to be split\nSee Annex II, Code list 2\nan21\n2\nMSA of Splitting\nR\na\nMember State Code\nR\nProvide the Member State in the territory of which is carried out the splitting of the movement using the Member State Code in Annex II, Code list 3\na2\n3\ne-AD Split Details\nR\n9x\na\nLocal Reference Number\nR\nA unique serial number assigned to the e-AD by the consignor which identifies the consignment in the records of the consignor\nan..22\nb\nJourney time\nD\n“R” when the journey time changes following the splitting operation\nProvide 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\nan3\nc\nChanged Transport Arrangement\nD\n“R” when the person responsible for arranging the transport changes following the splitting operation\nIdentify the person responsible for arranging the first transport using one of the following values:\n1 Consignor\n2 Consignee\n3 Owner of goods\n4 Other\nn1\n3.1\nCHANGED Destination\nR\na\nDestination Type Code\nR\nProvide the destination of the movement using one of the following values:\n1 Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC)\n2 Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/EC)\n3 Temporary registered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of Directive 2008/118/EC)\n4 Direct delivery (Article 17(2) of Directive 2008/118/EC)\n6 Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC)\n8 Unknown destination (consignee unknown; Article 22 of Directive 2008/118/EC)\nn1\n3.2\nTRADER New Consignee\nD\n“R” when the consignee changes following the splitting operation\na\nTrader Identification\nC\n“R” for Destination Type Code 1, 2, 3 and 4\n“O” for Destination Type Code 6\n(See Destination Type Codes in Box 3.1a)\nFor Destination Type Code:\n1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered consignee\n6: provide the VAT identification number of the person representing the consignor at the office of export\nan..16\nb\nTrader Name\nR\nan..182\nc\nStreet Name\nR\nan..65\nd\nStreet Number\nO\nan..11\ne\nPostcode\nR\nan..10\nf\nCity\nR\nan..50\ng\nNAD_LNG\nR\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n3.3\nTRADER Place of Delivery\nC\n“R” for Destination Type Code 1 and 4\n“O” for Destination Type Code 2 and 3\n(See Destination Type Codes in Box 3.1a)\na\nTrader Identification\nC\n“R” for Destination Type Code 1\n“O” for Destination Type Code 2 and 3\n(See Destination Type Codes in Box 3.1a)\nFor Destination Type Code:\n1: provide a valid SEED registration number of the tax warehouse of destination\n2 and 3: provide the VAT identification number or any other identifier\nan..16\nb\nTrader Name\nC\n“R” for Destination Type Code 1, 2 and 3\n“O” for Destination Type Code 4\n(See Destination Type Codes in Box 3.1a)\nan..182\nc\nStreet Name\nC\nFor Box 3.3c, 3.3e and 3.3f:\n“R” for Destination Type Code 2, 3 and 4\n“O” for Destination Type Code 1\n(See Destination Type Codes in Box 3.1a)\nan..65\nd\nStreet Number\nO\nan..11\ne\nPostcode\nC\nan..10\nf\nCity\nC\nan..50\ng\nNAD_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n3.4\nOFFICE Place of Delivery — Customs\nC\n“R” in case of export (Changed Destination Type Code 6)\n(See Destination Type Codes in Box 3.1a)\na\nOffice Reference Number\nR\nProvide the code of the office of export at which the export declaration will be lodged in accordance with Article 161(5) of Regulation (EEC) No 2913/92\nSee Annex II, Code list 5\nan8\n3.5\nTRADER New Transport Arranger\nC\n“R” to identify the person responsible for arranging the transport if the value in Box 3c is “3” or “4”\na\nVAT Number\nO\nThe Member State of dispatch may decide to make this data “R”\nan..14\nb\nTrader Name\nR\nan..182\nc\nStreet Name\nR\nan..65\nd\nStreet Number\nO\nan..11\ne\nPostcode\nR\nan..10\nf\nCity\nR\nan..50\ng\nNAD_LNG\nR\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n3.6\nTRADER New Transporter\nO\nThe Member State of dispatch may decide to make this data “R” when the transporter changes following the splitting operation\nIdentification of the person carrying out the new transport\na\nVAT Number\nO\nan..14\nb\nTrader Name\nR\nan..182\nc\nStreet Name\nR\nan..65\nd\nStreet Number\nO\nan..11\ne\nPostcode\nR\nan..10\nf\nCity\nR\nan..50\ng\nNAD_LNG\nR\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n3.7\nTRANSPORT DETAILS\nD\n“R” when the transport details have changed following the splitting operation\n99X\na\nTransport Unit Code\nR\nProvide the Transport Unit Code(s). See Annex II Code list 8\nn..2\nb\nIdentity of Transport Units\nC\n“R” if the Transport Unit Code is other than 5\n(See Box 3.7a)\nEnter the registration number of the transport unit(s) when the Transport Unit Code is other than 5\nan..35\nc\nIdentity of Commercial Seal\nD\n“R” if commercial seals are used\nProvide the identification of the commercial seals, if used to seal the transport unit\nan..35\nd\nSeal Information\nO\nProvide any additional information concerning these commercial seals (e.g. type of seals used)\nan..350\ne\nSeal Information_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\nf\nComplementary Information\nO\nProvide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units\nan..350\ng\nComplementary Information_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n3.8\nE-AD Body\nR\nA separate data group must be used for each product composing the consignment\n999x\na\nBody Record Unique Reference\nR\nProvide the Body Record Unique Reference of the product in the original split e-AD. The Body Record Unique Reference must be unique per “e-AD Split Details”\nn..3\nb\nExcise Product Code\nR\nProvide the applicable excise product code, see Annex II, Code list 11\nan..4\nc\nCN Code\nR\nProvide the CN Code applicable at the date of submission of the splitting operation\nn8\nd\nQuantity\nR\nProvide quantity (expressed in the unit of measurement associated with the product code — See Annex II, tables 11 and 12)\nFor a movement to a registered consignee referred to in Article 19(3) of Directive 2008/118/EC, the quantity shall not exceed the quantity which he is authorised to receive\nFor a movement to an exempted organisation referred to in Article 12 of Directive 2008/118/EC, the quantity shall not exceed the quantity registered in the excise duty exemption certificate\nn..15,3\ne\nGross Weight\nR\nProvide the gross weight of the consignment (the excise goods with packaging)\nn..15,2\nf\nNet Weight\nR\nProvide the weight of the excise goods without packaging\nn..15,2\ni\nFiscal Mark\nO\nProvide any additional information concerning the fiscal marks required by the Member State of destination\nan..350\nj\nFiscal Mark_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\nk\nFiscal Mark Used flag\nD\n“R” if fiscal marks are used\nProvide “1” if the goods contain or carry fiscal marks or “0” if the goods do not contain or carry fiscal marks\nn1\no\nDensity\nC\n“R” if applicable for the excise good in question\nProvide the density at 15 °C, if applicable in accordance with the table in Annex II, Code list 11\nn..5,2\np\nCommercial Description\nO\nThe Member State of dispatch may decide to make this data required\nProvide the commercial description of the goods in order to identify the products transported\nan..350\nq\nCommercial Description_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\nr\nBrand Name of Products\nD\n“R” if the excise goods have a brand name\nProvide the brand name of the goods, if applicable\nan..350\ns\nBrand Name of Products_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n3.8.1\nPACKAGE\nR\n99x\na\nKind of Packages Code\nR\nProvide the kind of package, using one of the codes in Annex II, Code list 9\nan2\nb\nNumber of Packages\nC\n“R” if marked “Countable”\nProvide the number of packages if the packages are countable in accordance with Annex II, Code list 9\nn..15\nc\nIdentity of Commercial Seal\nD\n“R” if commercial seals are used\nProvide the identification of the commercial seals, if used to seal the packages\nan..35\nd\nSeal Information\nO\nProvide any additional information concerning these commercial seals (e.g. type of seals used)\nan..350\ne\nSeal Information_LNG\nC\n“R” if corresponding text field is used\nProvide the language code presented in Annex II, Code list 1 to define the language used in this data group\na2\n’\n(6) Table 6 is amended as follows:\n(a) row 3 is amended as follows:\n(i) in column D, the letter ‘R’ is replaced by ‘C’;\n(ii) in column E, the text ‘ “R”, except where Message Type data element in the corresponding electronic administrative document is set to “2 – Submission for export with local clearance” ’ is inserted;\n(b) in row 5, column E, the text ‘ “R” for Destination Type Code 1, 2, 3, 4, 5 and 8’ is replaced by ‘ “R” for Destination Type Code 1, 2, 3, 4 and 5’;\n(c) in row 7.1 a, column F is amended as follows:\n(i) the text ‘6 = One or more body records with incorrect values’ is deleted;\n(ii) the text ‘7 = Quantity higher than the one on the temporary authorisation’ is added;\n(d) in row 7.1b, column E, the text ‘ “O” if Unsatisfactory Reason Code is 3, 4 or 5’ is replaced by ‘ “O” if Unsatisfactory Reason Code is 1, 2, 3, 4, 5 or 7’.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2012/1221/annex/I",
    "retrieved_at": "2026-11-01T14:48:57.129320+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}