{
  "url": "https://openlegislation.uk/eu-regulation-2013-612/annex-II",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-612/annex-II.json",
  "legislation": "eur/2013/612",
  "legislation_title": "Commission Implementing Regulation (EU) No 612/2013 of 25 June 2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-612",
  "path": "annex/II",
  "kind": "annex",
  "number": "II",
  "heading": "LIST OF CODES",
  "text": "Code list 1: Trader Excise Number/Tax Warehouse Reference\nField\nContent\nField type\nExamples\n1\nIdentifier of the MS where the economic operator or tax warehouse is registered\nAlphabetic 2\nPL\n2\nNationally assigned, unique code\nAlphanumeric 11\n2005764CL78\nField 1 is taken from the list of <MEMBER STATES> (point 3 of Lists of Codes, Annex II to Regulation (EC) No 684/2009,).\nField 2 must be filled with a unique identifier for the Excise registered operator (authorised warehouse keeper, registered consignee and registered consignor) or for the tax warehouse. The way this value is assigned falls under the responsibility of Member States’ authorities, but each Excise registered operator (authorised warehouse keeper, registered consignee and registered consignor) and each tax warehouse must have a unique excise number.\nCode list 2: Temporary Authorisation Reference\nField\nContent\nField type\nExamples\n1\nIdentifier of the MS where the economic operator or tax warehouse is registered\nAlphabetic 2\nPL\n2\nNationally assigned, unique code\nAlphanumeric 11\n2005764CL78\nThe temporary authorisation reference has the same structure as the Trader Excise Number/Tax Warehouse Reference\nField 1 is taken from the list of <MEMBER STATES> (point 3 of Lists of Codes, Annex II to Regulation (EC) No 684/2009).\nField 2 must be filled with a unique identifier for the Excise registered operator (authorised warehouse keeper, registered consignee and registered consignor) or for the tax warehouse. The way this value is assigned falls under the responsibility of Member States’ authorities, but each Excise registered operator (authorised warehouse keeper, registered consignee and registered consignor) and each tax warehouse must have a unique excise number.\nCode list 3: Excise Product Categories\nExcise Product Category Code\nDescription\nT\nManufactured tobacco products\nB\nBeer\nW\nWine and fermented beverages other than wine and beer\nI\nIntermediate products\nS\nEthyl alcohol and spirits\nE\nEnergy products",
  "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/2013/612/annex/II",
    "retrieved_at": "2026-11-01T14:48:33.404086+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."
}