{
  "url": "https://openlegislation.uk/eu-regulation-2018-505/annex-II",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-505/annex-II.json",
  "legislation": "eur/2018/505",
  "legislation_title": "Commission Implementing Regulation (EU) 2018/505 of 7 March 2018 amending Implementing Regulation (EU) 2016/323 laying down detailed rules on cooperation and exchange of information between Member States regarding goods under excise duty suspension pursuant to Council Regulation (EU) No 389/2012",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-505",
  "path": "annex/II",
  "kind": "annex",
  "number": "II",
  "heading": null,
  "text": "Annex II to Regulation (EU) 2016/323 is amended as follows:\n(1) code list 2 is replaced by the following:\n‘ Code list 2: Event Report Number/Control Report Reference\nField\nContent\nField type\nExamples\n1\nIdentifier of the MS where the report is validated\nAlphabetic 2\nES\n2\nNationally assigned, unique code\nAlphanumeric 13\n2005YTE17UIC2\n3\nCheck Digit\nNumeric 1\n9\nField 1 is taken from the list of <MEMBER STATES> (see Code list 3 in Annex II to Regulation (EC) No 684/2009)\nField 2 must be filled with a unique identifier per report. The way this field is used is under MSAs' responsibility, but each report must have a unique number. It is possible, but not mandatory, that it contains the year when the report was initially submitted (as suggested in the example).\nField 3 gives the Check Digit for the whole identifier, which will help detect an error when keying this identifier.’;\n(2) code list 4 is replaced by the following:\n‘ Code list 4: Refusal Reasons\nCode\nDescription\n0\nOther\n1\nThe enquiry or information requested could not be authorised under the laws or administrative practices of the requested Member State for its own use (e.g. Confidential information)\n2\n(reserved)\n3\nDisclosure contrary to the public policy of the state — The provision of information would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or where its disclosure would be contrary to public policy\n4\nA judicial authority of the requested Member State has refused to allow the transfer of information under its control\n5\nThe request concerns information that is no longer available due to national rules of data retention (5 years or more minimum)\n6\nThe requesting authority has not exhausted the usual sources of information which it could have used in the circumstances\n7\nThe number and the nature of the requests for information made by the requesting authority within a specific period impose a disproportionate administrative burden on that requested authority\n8\nThe requesting Member State is unable, for legal reasons, to provide similar information\n9\nThe consignor has not exhausted all the means available to him to obtain proof that the movement of excise goods between Member States has ended\n10\nNo check performed\n11\nOut of scope of 389/2012 (e.g. Naples II)\n’\n(3) code list 6 is replaced by the following:\n‘ Code list 6: Evidence Types\nCode\nDescription\n0\nOther\n1\nAccident\n2\nGoods destroyed\n3\nGoods stolen\n6\nVehicle and goods stolen\n7\nTranshipment of goods\n’\n(4) code list 8 is replaced by the following:\n‘ Code list 8: Request Reasons\nCode\nDescription\n0\nOther\n1\nReport of Receipt/Export not returned to consignor\n2\nExcesses or shortages stated at arrival of good\n4\nSubmission of an e-AD was rejected because the consignee record of SEED did not match — the request is to ask for more information\n6\nHave goods/quantities specified on e-AD been entered in consignee's stock records?\n7\nCheck that goods have actually left EU (date on which export certified by customs)\n8\nPlacing of goods under a suspensive customs procedure (export warehouse, victualling warehouse, outward processing, etc.)\n9\nReimbursement of excise duty requested\n10\nSpot checks\n11\nCopy 3 not returned to Consignor\n12\nReverse of Copy 3 endorsed to show excesses or losses\n13\nCertification of Receipt Incomplete\n14\nConsignee's Excise Number not in SEED\n15\nParticular Deleted/Overwritten without official Endorsement\n16\nRequest for Manual closure\n17\nExport Status Unknown\n18\nRequest for Interruption of a movement\n19\nPerform interview of authorised representative\n20\nFallback document\n21\nTwo e-ADs were created for the same consignment\n22\nClarification regarding type or quantity of goods\n23\nReceipt of goods were rejected/refused\n24\nOngoing excise investigation\n25\nSuspicions of irregularity\n’\n(5) code list 9 is replaced by the following:\n‘ Code list 9: Request Actions\nCode\nDescription\n0\nOther\n2\nAdministrative control\n3\nPhysical control\n4\nConfirm entry in trader's records\n5\nConfirm quantity received\n6\nConfirm authorisation of trader\n7\nConfirm the particulars in Box No(s)\n11\nConfirm identity of the carrier and the number of the vehicle\n12\nConfirm payment of duty\n14\nConfirm quantity dispatched\n15\nConfirm type of goods dispatched\n16\nConfirm Authenticity of Excise official stamp\n17\nConfirm Authenticity of Company's Stamp and Trader's signature\n18\nConfirm Trader's Authorisation and SEED Data\n19\nManual closure\n20\nHearing of authorised representative (e.g. interview of company manager)\n21\nProvide reason for shortage\n22\nConfirm shortage/excess/differences\n23\nProvide proof that the movement of excise goods has ended\n24\nConfirm purpose of goods or next purchaser of goods\n25\nPlease see attached request\n26\nFollow-up measure needs to be taken from the Consignor\n27\nCorrection required in Export declaration\n28\nConfirm the content of the Export Declaration\n29\nInform if the movement has already been released by Customs\n30\nProvide Export MRN\n’\n(6) code list 11 is replaced by the following:\n‘ Code list 11: Administrative Cooperation Action Not Possible Reasons\nCode\nDescription\n0\nOther\n1\nMissing information\n2\nConfidential information\n3\nMissing time\n4\nDeep investigation on economic operator ongoing, short-term answer not possible\n5\nTrader could not be contacted\n6\nMissing trader\n’\n(7) a new code list 15 is added:\n‘ Code list 15: Type of Document\nCode\nDescription\n0\nOther\n1\ne-AD\n2\nSAAD\n3\nInvoice\n4\nDelivery note\n5\nCMR\n6\nBill of lading\n7\nWay Bill\n8\nContract\n9\nTrader's Application\n10\nOfficial record\n11\nRequest\n12\nAnswer\n13\nFallback documents, Fallback Printout\n14\nPhoto\n15\nExport Declaration\n16\nAnticipated Export Record\n17\nExit Results\n18\nSAD (Single Administrative Document)\n’",
  "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/2018/505/annex/II",
    "retrieved_at": "2026-11-01T14:44:12.820155+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."
}