Commission Implementing Regulation (EU) 2018/504 of 7 March 2018 amending Implementing Regulation (EU) No 612/2013 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
EU Regulation 2018/504 · Adopted 7 March 2018 · Extends to United Kingdom
Commission Implementing Regulation (EU) 2018/504
of 7 March 2018
amending Implementing Regulation (EU) No 612/2013 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
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004f1, and in particular Article 22 thereof,
Whereas:
(1)
Annex I to Commission Implementing Regulation (EU) No 612/2013f2 lays down the structure and content of messages relating to the registration of economic operators and tax warehouses in the national registers and the Central Register. In order to improve the quality of data used in those messages Tables 1, 2 and 4 of Annex I to Implementing Regulation (EU) No 612/2013 should be amended.
(2)
In accordance with Article 22 of Council Directive 2008/118/ECf3 in the case of movement of energy products under a duty suspension arrangement by sea or inland waterways, the competent authorities of the Member State of dispatch may authorise the consignor to omit the details of the consignee at the time of dispatch in the draft electronic administrative document referred to in Article 21(2) of that Directive. In accordance with Regulation (EU) No 612/2013 only an authorised warehouse keeper is allowed to omit the details of the consignee. Therefore it is also necessary to enable a registered consignor to leave empty the destination fields in the draft electronic administrative document when moving energy products under duty suspension arrangement by sea or inland waterways in order to align with Article 22 of Directive 2008/118/EC.
(3)
The explanation in column F of Table 1 of Annex I to Implementing Regulation (EU) No 612/2013 should provide a clearer identification of the ‘Requesting Office’ data element in order to align with the definition in Annex II to Regulation (EC) No 684/2009.
(4)
Implementing Regulation (EU) No 612/2013 should therefore be amended accordingly.
(5)
In order to align the application date of this Regulation with the application date for a new version of the computerised system established by Decision No 1152/2003/EC of the European Parliament and of the Councilf4 and to allow the Member States adequate time to prepare for the changes resulting from this Regulation, it should apply from 15 February 2018.
(6)
The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,
HAS ADOPTED THIS REGULATION:
Annotations to the whole text
Footnotes
- f1
- f2
-
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 (OJ L 173, 26.6.2013, p. 9).
- f3
-
Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).
- f4
-
Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products (OJ L 162, 1.7.2003, p. 5).
Contents
1
Annex I of Implementing Regulation (EU) No 612/2013 is amended as set out in the Annex to this Regulation.
2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 15 February 2018.
Signature
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 7 March 2018.
For the Commission
The President
Jean-Claude Juncker
Annex I to Implementing Regulation (EU) No 612/2013 is amended as follows:
- (1)
Tables 1 and 2 are replaced by the following:
‘
Table 1
Common request
(referred to in Article 4(5), Article 7(2) and Article 8(2))
A B C D E F G 1 ATTRIBUTES R a Request Type R The possible values are:
2 3Request for extraction of reference data
4Request for retrieval of reference data
5Request for extraction of economic operators
6Request for retrieval of economic operators
7Request for EOL
8Request for retrieval of a list of e-ADs
Request for SEED statistics
n1 b Request Message Name C -
‘R’ if <Request Type> is ‘2’ or ‘3’
-
Does not apply otherwise
(see Request Type in box 1a)
The possible values are:
“C_COD_DAT” “C_PAR_DAT”Common list of codes
“ALL”Common system parameters
For complete structure
a..9 c Requesting Office R (see Code list 5 in Annex II to Regulation (EC) No 684/2009) an8 d Request Correlation Identifier C -
‘R’ if <Request Type> is ‘2’, ‘3’, ‘4’, ‘5’, ‘7’, or ‘8’
-
Does not apply otherwise
(see Request Type in box 1a)
The value of <Request Correlation Identifier> is unique per Member State an..44 e Start Date C For 1 e and f:
-
‘R’ if <Request Type> is ‘3’ or ‘5’
-
Does not apply otherwise
(see Request Type in box 1a)
date f End Date C date g Single Date C -
‘R’ if <Request Type> is ‘2’ or ‘4’
-
Does not apply otherwise
(see Request Type in box 1a)
date 2 E-AD LIST REQUEST C -
‘R’ if <Request Type> is ‘7’
-
Does not apply otherwise
(see Request Type in box 1a)
a Member State Code R (see Code list 3 in Annex II to Regulation (EC) No 684/2009) a2 2.1 RA_PRIMARY CRITERION R 99x a Primary Criterion Type Code R The possible values are:
1 2ARC
3Brand name of product
4Categories of excise products of the movement
5(reserved)
6(reserved)
7(reserved)
8(reserved)
9City of consignee
10City of consignor
11City of guarantor
12(reserved)
13City of place of delivery
14City of tax warehouse of dispatch
15City of transporter
16CN code of product
17Date of invoice
18Excise number of consignee
19Excise number of consignor
20Excise number of guarantor
21(reserved)
22(reserved)
23Excise number of the tax warehouse of destination
24Excise number of the tax warehouse of dispatch
25(reserved)
26Excise product code
27Journey time
28Member State of destination
29Member State of dispatch
30Name of consignee
31Name of consignor
32Name of guarantor
33(reserved)
34Name of place of delivery
35Name of tax warehouse of dispatch
36Name of transporter
37Number of invoice
38Postal code of consignee
39Postal code of consignor
40Postal code of guarantor
41(reserved)
42Postal code of place of delivery
43Postal code of tax warehouse of dispatch
44Postal code of transporter
45Quantity of goods (in an e-AD body)
46Local Reference Number, being a serial number, assigned by the consignor
47Type of transport
48(reserved)
49(reserved)
50VAT number of the consignee
51(reserved)
52VAT number of the transporter
Change of destination (sequence number ≥ 2)
n..2 2.1.1 RA_PRIMARY VALUE O 99x a Value R an..255 3 STA_REQUEST C -
‘R’ if <Request Type> is ‘8’
-
Does not apply otherwise
(see Request Type in box 1a)
a Statistic Type R The possible values are:
1 2Active and inactive economic operators
3Pending expirations
4Economic operators by type and tax warehouses
5Excise activity
Changes to excise authorisations
n1 3.1 LIST OF MEMBER STATES Code R 99x a Member State Code R (see Code list 3 in Annex II to Regulation (EC) No 684/2009) a2 4 STA_PERIOD C -
‘R’ if <Request Type> is ‘8’
-
Does not apply otherwise
(see Request Type in box 1a)
a Year R n4 b Semester C For 4 b, c, and d:
The three following data fields are optional and exclusive:
-
<Semester>
-
<Quarter>
-
<Month>
i.e. If one of these data fields is given then the two other data fields do not apply
The possible values are:
1 2First semester
Second semester
n1 c Quarter C The possible values are:
1 2First quarter
3Second quarter
4Third quarter
Fourth quarter
n1 d Month C The possible values are:
1 2January
3February
4March
5April
6May
7June
8July
9August
10September
11October
12November
December
n..2 5 REF_REQUEST C -
‘R’ if <Request Type> is ‘2’ or ‘3’
-
Does not apply otherwise
(see Request Type in box 1a)
a Common Risk Assessment Criteria flag O The possible values are:
0 1No or False
Yes or True
n1 5.1 LIST OF CODES Code O 99x a Requested List of Code O The possible values are:
1 2Units of measure
3Events types
4Evidence types
5(reserved)
6(reserved)
7Language codes
8Member states
9Country codes
10Packaging codes
11Reasons for unsatisfactory receipt or control report
12Reasons for interruption
13(reserved)
14Transport modes
15Transport units
16Wine-growing zones
17Wine operation codes
18Excise product categories
19Excise products
20CN codes
21Correspondences CN code Excise product
22Cancellation reasons
23Alert or rejection of e-AD reasons
24Delay explanations
25(reserved)
26Event submitting persons
27Refusal reasons
28Reasons for delayed result
29Administrative cooperation actions
30Administrative cooperation request reasons
31(reserved)
32(reserved)
33(reserved)
34(reserved)
35Administrative cooperation action not possible reasons
36Common request rejection reasons
37(reserved)
38Movement verification request reasons
Movement verification actions
n..2 Table 2
Operations on the register of economic operators
(referred to in Article 3(3), Article 4(2) and (3) and Article 6(3))
A B C D E F G 1 ATTRIBUTES R a Message Type R The possible values are:
1 2Update of economic operators (Notification of changes to CD/RD)
3Dissemination of updates of economic operators
4Retrieval of economic operators
Extraction of economic operators
n1 b Request Correlation Identifier C -
‘R’ if <Message Type> is ‘3’ or ‘4’
-
Does not apply otherwise
(see Message Type in box 1a)
The value of <Request Correlation Identifier> is unique per Member State an..44 2 TRADER AUTHORISATION O 999999x a Trader Excise Number R (See Code list 1 in Annex II)
The <Trader Excise Number> must be unique in the list of <TRADER AUTHORISATION>.
an13 b VAT Number O an..14 c Authorisation Start Date R date d Authorisation End Date O date e Operator Type Code R The possible values are:
1 2Authorised warehouse keeper
3Registered consignee
Registered consignor
The value of the <Operator Type Code> data item cannot be changed after the creation of the TRADER AUTHORISATION
n1 f Excise Office Reference Number R (see Code list 5 in Annex II to Regulation (EC) No 684/2009) an8 2.1 ACTION R a Operation R The possible values are:
C UCreate
IUpdate
Invalidate
a1 b Activation Date C -
‘R’ if <Operation> is ‘C’ or ‘U’
-
‘O’ otherwise
(see Operation in box 2.1a)
If <Activation Date> is not entered the Activation Date of the Invalidate operation is considered to be the date that the Invalidate operation is incorporated into the central register. date c Responsible Data Manager O an..35 2.2 NAME AND ADDRESS R 99x a Name R an..182 b NAD_LNG R (see Code list 1 in Annex II to Regulation (EC) No 684/2009) a2 2.2.1 ADDRESS R a Street Name R an..65 b Street Number O an..11 c Postcode R an..10 d City R an..50 e Member State Code R (see Code list 3 in Annex II to Regulation (EC) No 684/2009) a2 2.3 OPERATOR ROLE Code O 9x a Operator Role Code R The possible values are:
1 2Allowed to practise direct delivery
Allowed to leave empty the destination fields according to Article 22 of Directive 2008/118/EC.
The couplings <Operator Type / Operator Role Code> are as follows:
OP/OR TYPE / OP/OR ROLE AUTH. WH KEEPER REG. CON/EE REG. CON/OR Allowed to practise direct delivery X X Allowed to leave empty the destination fields according to Article 22 of Directive 2008/118/EC X X n1 2.4 EXCISE PRODUCTS CATEGORY Code C At least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present 999x a Excise Products Category Code R (see Code list 3 in Annex II)
The <Excise Products Category Code> must be unique in the list of <EXCISE PRODUCTS CATEGORY Code> inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE>
a1 2.5 EXCISE PRODUCT Code C At least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present 999x a Excise Product Code R (see Code list 11 in Annex II to Regulation (EC) No 684/2009)
The <Excise Products Category Code> of the <Excise Product Code> must not exist inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE>
The <Excise Product Code> must be unique in the list of <EXCISE PRODUCT Code> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION>
an..4 2.6 (USING) TAX WAREHOUSE C -
‘R’ if <Operator Type Code> is ‘Authorised warehouse keeper’
-
Does not apply otherwise
(see Operator Type Code in box 2e)
99x a Tax Warehouse Reference R (see Code list 1in Annex II)
The “Tax Warehouse Reference” shall be one of the <TAX WAREHOUSE. Tax Warehouse Reference> such that there exists at least one Active version having its Validity Interval intersecting the Validity Interval of the <TRADER AUTHORISATION>, after the Activation Date of the latter, by at least one day
The <Tax Warehouse Reference> must be unique in the list of <TAX WAREHOUSE>.
an13 3 TAX WAREHOUSE O 999999x a Tax Warehouse Reference R (see Code list 1 in Annex II)
The <Tax Warehouse Reference> must be unique in the list of <TAX WAREHOUSE>.
The “Tax Warehouse Reference” shall be the same as one of the <(USING) TAX WAREHOUSE. Tax Warehouse Reference> within one or more <TRADER AUTHORISATION> data groups of “Authorised Warehouse Keeper” type satisfying also Rule204
an13 b Validity Begin Date R date c Validity End Date O date d Excise Office Reference Number R (see Code list 5 in Annex II to Regulation (EC) No 684/2009) an8 3.1 ACTION R a Operation R The possible values are:
C UCreate
IUpdate
Invalidate
a1 b Activation Date C -
‘R’ if <Operation> is ‘C’ or ‘U’
-
‘O’ otherwise
(see Operation in box 3.1a)
If <Activation Date> is not entered the Activation Date of the Invalidate operation is considered to be the date that the Invalidate operation is incorporated into the central register. date c Responsible Data Manager O an..35 3.2 NAME AND ADDRESS R 99x a Name R an..182 b NAD_LNG R (see Code list 1 in Annex II to Regulation (EC) No 684/2009) a2 3.2.1 ADDRESS R a Street Name R an..65 b Street Number O an..11 c Postcode R an..10 d City R an..50 e Member State Code R (see Code list 3 in Annex II to Regulation (EC) No 684/2009) a2 3.4 EXCISE PRODUCTS CATEGORY Code C At least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present 999x a Excise Products Category Code R (see Code list 3 in Annex II)
The <Excise Products Category Code> must be unique in the list of <EXCISE PRODUCTS CATEGORY Code> inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE>
an1 3.5 EXCISE PRODUCT Code C At least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present 999x a Excise Product Code R (see Code list 11 in Annex II to Regulation (EC) No 684/2009)
The <Excise Products Category Code> of the <Excise Product Code> must not exist inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE>
The <Excise Product Code> must be unique in the list of <EXCISE PRODUCT Code> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION>
an..4 4 TEMPORARY AUTHORISATION O 999999x a Temporary Authorisation Reference R (see Code list 2 in Annex II) an13 b Office Reference Number of Issuance R (see Code list 5 in Annex II to Regulation (EC) No 684/2009) an8 c Date of Expiry R date d Re-usable Temporary Authorisation flag R The possible values are:
0 1No or False
Yes or True
n1 e VAT Number O an..14 f Authorisation Start Date R date g Small Wine Producer flag O The possible values are:
0 1No or False
Yes or True
n1 4.1 ACTION R a Operation R The possible values are:
C UCreate
IUpdate
Invalidate
a1 b Activation Date C -
‘R’ if <Operation> is ‘C’ or ‘U’
-
‘O’ otherwise
(see Operation in box 4.1a)
If <Activation Date> is not entered the Activation Date of the Invalidate operation is considered to be the date that the Invalidate operation is incorporated into the central register. date c Responsible Data Manager O an..35 4.2 TRADER Consignor R a Trader Excise Number C -
‘R’ if <Temporary Authorisation – Small Wine Producer flag> is not present or is False
-
‘O’ otherwise
For TRADER Consignor
An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>
The <Operator Type Code> of the referred <TRADER> must be:
-
“Authorised warehouse keeper”; OR
-
“Registered consignor”
an13 b Trader Name R an..182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R (see Code list 1 in Annex II to Regulation (EC) No 684/2009) a2 4.3 TEMPORARY AUTHORISATION DETAILS R 999x a Excise Product Code R (see Code list 11 in Annex II to Regulation (EC) No 684/2009)
The <Excise Product Code> must be unique in the list of <EXCISE PRODUCT Code> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION>
If <Temporary Authorisation – Small Wine Producer> is present and is True THEN the
<Excise Product Code> must be either:
-
“W200”; OR
-
“W300”
an..4 b Quantity R n..15,3 4.4 NAME AND ADDRESS R 99x a Name R an..182 b NAD_LNG R (see Annex II, Code list 1 of Regulation (EC) No 684/2009) a2 4.4.1 ADDRESS R a Street Name R an..65 b Street Number O an..11 c Postcode R an..10 d City R an..50 e Member State Code R (see Code list 3 in Annex II to Regulation (EC) No 684/2009) a2 ’
- (2)
Table 4 is replaced by the following:
‘
Table 4
SEED statistics
(referred to in Article 7(2))
A B C D E F G 1 ATTRIBUTES R a Request Correlation Identifier R The value of <Request Correlation Identifier> is unique per Member State. an..44 2 STA_PERIOD R a Year R n4 b Semester C For 2 b, c, and d:
The three following data fields are optional and exclusive:
-
<Semester>
-
<Quarter>
-
<Month>
i.e. If one of these data fields is given then the two other data fields do not apply
The possible values are:
1 2First semester
Second semester
n1 c Quarter C The possible values are:
1 2First quarter
3Second quarter
4Third quarter
Fourth quarter
n1 d Month C The possible values are:
1 2January
3February
4March
5April
6May
7June
8July
9August
10September
11October
12November
December
n..2 3 STA_PER_MS O 99x a Member State Code R (see Code list 3 in Annex II to Regulation (EC) No 684/2009) a2 b Number of Active Economic Operators O n..15 c Number of Inactive Economic Operators O n..15 d Number of Pending Expirations O n..15 e Number of Tax Warehouses O n..15 f Number of Excise Authorisation Changes O n..15 3.1 OPERATOR_TYPE O 9x a Operator Type Code R The possible values are:
1 2Authorised warehouse keeper
3Registered consignee
Registered consignor
n1 b Number of Economic Operators R n..15 3.2 EXCISE_PRODUCT_ CATEGORY_ACTIVITY O 9x a Excise Products Category Code R (see Code list 3 in Annex II) a1 b Number of Economic Operators R n..15 3.3 EXCISE_PRODUCT_ ACTIVITY O 9999x a Excise Product Code R (see Code list 11 in Annex II to Regulation (EC) No 684/2009) an..4 b Number of Economic Operators R n..15 4 STA_ALL_MS O a Total Number of Active Economic Operators O n..15 b Total Number of Inactive Economic Operators O n..15 c Total Number of Pending Expirations O n..15 d Total Number of Tax Warehouses O n..15 e Total Number of Excise Authorisation Changes O n..15 4.1 OPERATOR_TYPE_ALL_MS O 9x a Operator Type Code R The possible values are:
1 2Authorised warehouse keeper
3Registered consignee
Registered consignor
n1 b Total Number of Economic Operators R n..15 4.2 EXCISE_PRODUCT_ CATEGORY_ACTIVITY_ ALL_MS O 9x a Excise Products Category Code R (see Code list 3 in Annex II) a1 b Total Number of Economic Operators R n..15 4.3 EXCISE_PRODUCT_ ACTIVITY_ALL_MS O 9999x a Excise Product Code R (see Code list 11 in Annex II to Regulation (EC) No 684/2009) an..4 b Total Number of Economic Operators R n..15 ’
-