# 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, Annex II Extent: E+W+S+N.I. Annex II to Regulation (EU) 2016/323 is amended as follows: (1) code list 2 is replaced by the following: ‘ Code list 2: Event Report Number/Control Report Reference Field Content Field type Examples 1 Identifier of the MS where the report is validated Alphabetic 2 ES 2 Nationally assigned, unique code Alphanumeric 13 2005YTE17UIC2 3 Check Digit Numeric 1 9 Field 1 is taken from the list of (see Code list 3 in Annex II to Regulation (EC) No 684/2009) Field 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). Field 3 gives the Check Digit for the whole identifier, which will help detect an error when keying this identifier.’; (2) code list 4 is replaced by the following: ‘ Code list 4: Refusal Reasons Code Description 0 Other 1 The 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) 2 (reserved) 3 Disclosure 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 4 A judicial authority of the requested Member State has refused to allow the transfer of information under its control 5 The request concerns information that is no longer available due to national rules of data retention (5 years or more minimum) 6 The requesting authority has not exhausted the usual sources of information which it could have used in the circumstances 7 The 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 8 The requesting Member State is unable, for legal reasons, to provide similar information 9 The consignor has not exhausted all the means available to him to obtain proof that the movement of excise goods between Member States has ended 10 No check performed 11 Out of scope of 389/2012 (e.g. Naples II) ’ (3) code list 6 is replaced by the following: ‘ Code list 6: Evidence Types Code Description 0 Other 1 Accident 2 Goods destroyed 3 Goods stolen 6 Vehicle and goods stolen 7 Transhipment of goods ’ (4) code list 8 is replaced by the following: ‘ Code list 8: Request Reasons Code Description 0 Other 1 Report of Receipt/Export not returned to consignor 2 Excesses or shortages stated at arrival of good 4 Submission of an e-AD was rejected because the consignee record of SEED did not match — the request is to ask for more information 6 Have goods/quantities specified on e-AD been entered in consignee's stock records? 7 Check that goods have actually left EU (date on which export certified by customs) 8 Placing of goods under a suspensive customs procedure (export warehouse, victualling warehouse, outward processing, etc.) 9 Reimbursement of excise duty requested 10 Spot checks 11 Copy 3 not returned to Consignor 12 Reverse of Copy 3 endorsed to show excesses or losses 13 Certification of Receipt Incomplete 14 Consignee's Excise Number not in SEED 15 Particular Deleted/Overwritten without official Endorsement 16 Request for Manual closure 17 Export Status Unknown 18 Request for Interruption of a movement 19 Perform interview of authorised representative 20 Fallback document 21 Two e-ADs were created for the same consignment 22 Clarification regarding type or quantity of goods 23 Receipt of goods were rejected/refused 24 Ongoing excise investigation 25 Suspicions of irregularity ’ (5) code list 9 is replaced by the following: ‘ Code list 9: Request Actions Code Description 0 Other 2 Administrative control 3 Physical control 4 Confirm entry in trader's records 5 Confirm quantity received 6 Confirm authorisation of trader 7 Confirm the particulars in Box No(s) 11 Confirm identity of the carrier and the number of the vehicle 12 Confirm payment of duty 14 Confirm quantity dispatched 15 Confirm type of goods dispatched 16 Confirm Authenticity of Excise official stamp 17 Confirm Authenticity of Company's Stamp and Trader's signature 18 Confirm Trader's Authorisation and SEED Data 19 Manual closure 20 Hearing of authorised representative (e.g. interview of company manager) 21 Provide reason for shortage 22 Confirm shortage/excess/differences 23 Provide proof that the movement of excise goods has ended 24 Confirm purpose of goods or next purchaser of goods 25 Please see attached request 26 Follow-up measure needs to be taken from the Consignor 27 Correction required in Export declaration 28 Confirm the content of the Export Declaration 29 Inform if the movement has already been released by Customs 30 Provide Export MRN ’ (6) code list 11 is replaced by the following: ‘ Code list 11: Administrative Cooperation Action Not Possible Reasons Code Description 0 Other 1 Missing information 2 Confidential information 3 Missing time 4 Deep investigation on economic operator ongoing, short-term answer not possible 5 Trader could not be contacted 6 Missing trader ’ (7) a new code list 15 is added: ‘ Code list 15: Type of Document Code Description 0 Other 1 e-AD 2 SAAD 3 Invoice 4 Delivery note 5 CMR 6 Bill of lading 7 Way Bill 8 Contract 9 Trader's Application 10 Official record 11 Request 12 Answer 13 Fallback documents, Fallback Printout 14 Photo 15 Export Declaration 16 Anticipated Export Record 17 Exit Results 18 SAD (Single Administrative Document) ’ --- Source: https://www.legislation.gov.uk/eur/2018/505/annex/II (the official version) Page: https://openlegislation.uk/eu-regulation-2018-505/annex-II Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.