{
  "url": "https://openlegislation.uk/eu-regulation-2018-503/annex-I",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-503/annex-I.json",
  "legislation": "eur/2018/503",
  "legislation_title": "Commission Implementing Regulation (EU) 2018/503 of 7 March 2018 amending Regulation (EC) No 684/2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-503",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": null,
  "text": "Annex I to Regulation (EC) No 684/2009 is amended as follows:\n(1) Table 1 is replaced by the following:\n‘\nTable 1\n(referred to in Article 3(1) and Article 8(1))\nDraft electronic administrative document and electronic administrative document\nCommission Regulation (EC) No 31/96 of 10 January 1996 on the excise duty exemption certificate (OJ L 8, 11.1.1996, p. 11).\nCommission Regulation (EC) No 436/2009 of 26 May 2009 laying down detailed rules for the application of Council Regulation (EC) No 479/2008 as regards the vineyard register, compulsory declarations and the gathering of information to monitor the wine market, the documents accompanying consignments of wine products and the wine sector registers to be kept (OJ L 128, 27.5.2009, p. 15).\nRegulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671).\nCommission Regulation (EC) No 607/2009 of 14 July 2009 laying down certain detailed rules for the implementation of Council Regulation (EC) No 479/2008 as regards protected designations of origin and geographical indications, traditional terms, labelling and presentation of certain wine sector products (OJ L 193, 24.7.2009, p. 60).\nRegulation (EC) No 110/2008 of the European Parliament and of the Council of 15 January 2008 on the definition, description, presentation, labelling and the protection of geographical indications of spirit drinks and repealing Council Regulation (EEC) No 1576/89 (OJ L 39, 13.2.2008, p. 16).\nCouncil Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 21).\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.\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-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 Code list 13 of Annex II.\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 Code list 2 of Annex II.\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\nThe date 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 Code list 1 of Annex II 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 Code list 1 of Annex II 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 responsible for release for free circulation. See Code list 5 of Annex II.\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 Code list 1 of Annex II to define the language used in this data group.\na2\nh\nEORI Number\nC\n“O” for Destination Type Code 6\nThis data element does not apply for Destination Type Code 1, 2,3, 4, 5 and 8\n(See Destination Type Codes in box 1a)\nProvide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(5) of Directive 2008/118/EC.\nan..17\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 Code list 3 of Annex II.\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\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.\nFor Destination Type Code 2, the data group:\nis “O” for the e-AD, since the Member State of dispatch can fill in this box with the address of the registered consignee defined in SEED,\ndoes not apply for the draft e-AD.\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 Code list 1 of Annex II 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. See Code list 5 of Annex II.\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 Code list 5 of Annex II.\nan8\n11\nMOVEMENT GUARANTEE\nR\na\nGuarantor Type Code\nR\nIdentify the person(s) responsible for providing the guarantee using guarantor type code in Code list 6 of Annex II.\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 Code list 6 of Annex II)\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 Code list 1 of Annex II 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 Code list 7 of Annex II.\nIf Guarantor Type Code is “No guarantee is provided according to Article 18(4)(b) of 2008/118/EC” the Transport Mode Code must be “Sea Transport” or “Fixed transport installations”.\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 Code list 1 of Annex II 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 Code list 1 of Annex II 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”\nIdentify 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 Code list 1 of Annex II 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 Code list 8 of Annex II .\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 those 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 presented in Code list 1 of Annex II 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 Code list 1 of Annex II 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 Code list 11 of Annex II.\nIf Guarantor Type Code is “No guarantee is provided according to Article 18(4)(b) of 2008/118/EC”, the Excise Product Code must be that of an energy product.\nan4\nc\nCN Code\nR\nProvide the CN Code applicable at the date of dispatch.\nThe value of this data element must be greater than zero\nn8\nd\nQuantity\nR\nProvide quantity (expressed in the unit of measurement associated with the product code — See Code lists 11 and 12 of Annex II).\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.\nThe value of this data element must be greater than zero\nn..15,3\ne\nGross Weight\nR\nProvide the gross weight of the consignment (the excise goods with packaging).\nThe value of this data element must be greater than zero\nThe Gross Weight must be equal to or higher than Net Weight.\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).)\nThe value of this data element must be greater than zero\nThe Gross Weight must be equal to or higher than Net Weight.\nn..15,2\ng\nAlcoholic strength by Volume in Percentage\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 Code list 11 of Annex II.\nThe value of this data element must be greater than zero\nThe value of this data item must be greater than 0,5 and less than or equal to 100.\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 Code list 11 of Annex II.\nThe value of this data element must be greater than zero\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 Code list 1 of Annex II 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 (PDO or PGI) and the vintage year or the wine-grape variety(ies), in accordance with Articles 24 and 31 of Commission Regulation (EC) No 436/2009, Certification shall be given in the following terms: “It is hereby certified that the product described has been produced in accordance with rules provided for in Regulation (EU) No 1308/2013 of the European Parliament and of the Council and its delegated and implementing acts”. If the product is a PDO or PGI the terms are followed by the name(s) of the PDO or PGI and its register number(s) as provided for in Article 18 of Commission Regulation (EC) No 607/2009.\n2.. in the case of certain spirit drinks, for which the marketing is relating to the spirit category or categories, geographical indication (GI) or age of the product, in accordance with the relevant Union legislation on spirit drinks (in particular Articles 4, 12(3) and 15 and Annex II of Regulation (EC) No 110/2008 of the European Parliament and of the Council) certification shall be given in the following terms: “It is hereby certified that the product(s) described has been marketed and labelled in compliance with the requirements of Articles 4, 12(3) and 15 and Annex II of Regulation (EC) No 110/2008 and its delegated and implementing acts”.\n3.. for beer brewed by an independent small brewery, 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 brewed by an independent small brewery”.\n4.. for ethyl alcohol distilled by a small distillery, as defined in 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 Code list 1 of Annex II 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 of pure alcohol respectively.\nThe value of this data element must be greater than zero\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 Code list 11 of Annex II.\nThe value of this data element must be greater than zero\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\nFor 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 that Regulation, provided that they are shown on the labelling or that it is planned to show them on the labelling.\nan..350\nq\nCommercial Description_LNG\nC\n“R” if corresponding text field is used\nProvide language code presented in Code list 1 of Annex II 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 of the 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 presented in Code list 1 of Annex II 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 Code list 9 of Annex II.\nan2\nb\nNumber of Packages\nC\n“R” if marked “Countable”\nProvide the number of packages if the packages are countable in accordance with Code list 9 of Annex II.\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 those 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 Code list 1 of Annex II 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 (EU) No 1308/2013\na\nCategory of Wine Product\nR\nFor wine products included in Part XII of Annex I to Regulation (EU) No 1308/2013, 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 Appendix 1 of Annex VII to Regulation (EU) No 1308/2013.\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 Code list 4 of Annex II, but not listed in Code list 3 of Annex II 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 Code list 1 of Annex II 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 the list in point 1.4(b) of part B of Annex VI to Regulation (EC) No 436/2009.)\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 Code list 1 of Annex II 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 Code list 1 of Annex II to define the language used in this data group.\na2\n’;\n(2) Table 3 is replaced by the following:\n‘\nTable 3\n(referred to in Article 5(1) and Article 8(2))\nChange of destination\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-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 Code list 13 of Annex II.\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\nC\n“R” when the Transport Mode changes following the change of destination\n“R” if Guarantor Type Code is given and is “No guarantee is provided according to Article 18.4(b) of 2008/118/EC”\n“O” otherwise\nProvide the mode of transport using the codes in Code list 7 of Annex II.\nIf Guarantor Type Code in box 7a (if given) or in the last e-AD (box 11a of Table 1) or in the last, if any, “Change of destination” message (box 7b) that indicated change of place of delivery is “No guarantee is provided according to Article 18(4)(b) of 2008/118/EC” the Transport Mode Code must be “Sea Transport” or “Fixed transport installations”.\nn..2\nh\nComplementary Information\nC\n“R” if Transport Mode Code is given and is “Other”\nProvide a textual description of the mode of transport.\nan..350\ni\nComplementary Information_LNG\nC\n“R” if corresponding text field is used\nProvide language code presented in Code list 1 of Annex II to define the language used in this data group.\na2\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 Code list 1 of Annex II to define the language used in this data group.\na2\nh\nEORI Number\nC\n“O” for Destination Type Code 6\nThis data element does not apply for Destination Type Code 1, 2, 3 and 4\n(See Destination Type Codes in box 3a)\nProvide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(5) of Directive 2008/118/EC\nan..17\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.\nFor Destination Type Code 2, the data group:\nis “O” after successful 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,\ndoes not apply for the draft change of destination.\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 Code list 1 of Annex II 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 Code list 5 of Annex II.\nEnter a code of a customs office that exists in the customs office list with export role.\nan8\n7\nMOVEMENT GUARANTEE\nO\na\nGuarantor Type Code\nR\nIdentify the person(s) responsible for providing the guarantee using guarantor type code in Code list 6 of Annex II.\nIf Guarantor Type Code is “No guarantee is provided according to Article 18(4)(b) of 2008/118/EC” the Excise Product Code contained in the last e-AD (box 17b of Table 1) or in the last, if any, “Report of receipt/Report of export” message (box 7d of Table 6) that indicated partial refusal must be an energy product.\nn..4\n7.1\nTRADER Guarantor\nC\n“R” if one of the following Guarantor Type Codes applies:\n2, 3, 12, 13, 23, 24, 34, 123, 124, 134, 234 or 1234\n(See Guarantor Type Code in Code list 6 of Annex II)\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 7c, 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 Code list 1 of Annex II to define the language used in this data group.\na2\n8\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 Code list 1 of Annex II to define the language used in this data group.\na2\n9\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\nIdentify 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 Code list 1 of Annex II to define the language used in this data group.\na2\n10\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 Code list 8 of Annex II.\nn..2\nb\nIdentity of Transport Units\nC\n“R” if the Transport Unit Code is other than 5\n(See box 10a)\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 those 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 Code list 1 of Annex II.\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 Code list 1 of Annex II to define the language used in this data group.\na2\n’\n(3) Table 5 is replaced by the following:\n‘\nTable 5\n(referred to in Article 6(1) and Article 8(2))\nSplitting operation\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 Code list 2 of Annex II.\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 Code list 3 of Annex II.\na2\n3\ne-AD Split Details\nR\nSplitting is achieved by fully replacing the concerned e-AD by two or several new ones.\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-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 Code list 13 of Annex II.\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\nC\n“O” if the Destination Type Code is other than 8\n(See Destination Type Codes in box 3.1a)\nFor Destination Type Code:\n1, 2, 3, 4 and 6: Change of the consignee following the splitting operation renders this data group “R”.\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 8\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 Code list 1 of Annex II to define the language used in this data group.\na2\nh\nEORI Number\nC\n“O” for Destination Type Code 6\nThis data element does not apply for Destination Type Code 1, 2,3, 4 and 8\n(See Destination Type Codes in box 3.1a)\nProvide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(5) of Directive 2008/118/EC\nan..17\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 Code list 1 of Annex II 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 Code list 5 of Annex II.\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 Code list 1 of Annex II 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\nIdentify 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 Code list 1 of Annex II 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 Code list 8 of Annex II .\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 those 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 Code list 1 of Annex II 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 Code list 1 of Annex II 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”.\nThe value of this data element must be greater than zero\nn..3\nb\nExcise Product Code\nR\nProvide the applicable excise product code, see Code list 11 of Annex II.\nan..4\nc\nCN Code\nR\nProvide the CN code applicable at the date of submission of the splitting operation.\nThe value of this data element must be greater than zero\nn8\nd\nQuantity\nR\nProvide quantity (expressed in the unit of measurement associated with the product code — See Code lists 11 and 12 of Annex II).\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.\nThe value of this data element must be greater than zero\nn..15,3\ne\nGross Weight\nR\nProvide the gross weight of the consignment (the excise goods with packaging).\nThe value of this data element must be greater than zero\nThe Gross Weight must be equal to or higher than Net Weight.\nn..15,2\nf\nNet Weight\nR\nProvide the weight of the excise goods without packaging.\nThe value of this data element must be greater than zero\nThe Gross Weight must be equal to or higher than Net Weight.\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 Code list 1 in Annex II 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 Code list 11 in the table in Annex II.\nThe value of this data element must be greater than zero\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 Code list 1 of Annex II 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 Code list 1 of Annex II 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 Code list 9 of Annex II.\nan2\nb\nNumber of Packages\nC\n“R” if marked “Countable”\nProvide the number of packages if the packages are countable in accordance with Code list 9 of Annex II.\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 those 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 Code list 1 of Annex II to define the language used in this data group.\na2\n’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Commission Regulation (EC) No 31/96 of 10 January 1996 on the excise duty exemption certificate (OJ L 8, 11.1.1996, p. 11)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Commission Regulation (EC) No 436/2009 of 26 May 2009 laying down detailed rules for the application of Council Regulation (EC) No 479/2008 as regards the vineyard register, compulsory declarations and the gathering of information to monitor the wine market, the documents accompanying consignments of wine products and the wine sector registers to be kept (OJ L 128, 27.5.2009, p. 15)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Commission Regulation (EC) No 607/2009 of 14 July 2009 laying down certain detailed rules for the implementation of Council Regulation (EC) No 479/2008 as regards protected designations of origin and geographical indications, traditional terms, labelling and presentation of certain wine sector products (OJ L 193, 24.7.2009, p. 60)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Regulation (EC) No 110/2008 of the European Parliament and of the Council of 15 January 2008 on the definition, description, presentation, labelling and the protection of geographical indications of spirit drinks and repealing Council Regulation (EEC) No 1576/89 (OJ L 39, 13.2.2008, p. 16)."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 21)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/503/annex/I",
    "retrieved_at": "2026-11-01T14:44:12.953351+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."
}