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Document 32018R0504

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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

C/2018/1305

OJ L 86, 28.3.2018, p. 32–51 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

Legal status of the document In force

ELI: http://data.europa.eu/eli/reg_impl/2018/504/oj

HTML

PDF

Official Journal

28.3.2018

Official Journal of the European Union

L 86/32

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 2073/2004 (1), and in particular Article 22 thereof,

Whereas:

(1)

Annex I to Commission Implementing Regulation (EU) No 612/2013 (2) 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/EC (3) 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 Council (4) 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:

Article 1

Annex I of Implementing Regulation (EU) No 612/2013 is amended as set out in the Annex to this Regulation.

Article 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.

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

(1) OJ L 121, 8.5.2012, p. 1.

(2) 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).

(3) 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).

(4) 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).

ANNEX

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))

ATTRIBUTES

Request Type

The possible values are:

2	=	Request for extraction of reference data
3	=	Request for retrieval of reference data
4	=	Request for extraction of economic operators
5	=	Request for retrieval of economic operators
6	=	Request for EOL
7	=	Request for retrieval of a list of e-ADs
8	=	Request for SEED statistics

Request Message Name

—	‘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”	=	Common list of codes
“C_PAR_DAT”	=	Common system parameters
“ALL”	=	For complete structure

a..9

Requesting Office

(see Code list 5 in Annex II to Regulation (EC) No 684/2009)

an8

Request Correlation Identifier

—	‘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

Start Date

For 1 e and f:

—	‘R’ if <Request Type> is ‘3’ or ‘5’

—	Does not apply otherwise

(see Request Type in box 1a)

date

End Date

date

Single Date

—	‘R’ if <Request Type> is ‘2’ or ‘4’

—	Does not apply otherwise

(see Request Type in box 1a)

date

E-AD LIST REQUEST

—	‘R’ if <Request Type> is ‘7’

—	Does not apply otherwise

(see Request Type in box 1a)

Member State Code

(see Code list 3 in Annex II to Regulation (EC) No 684/2009)

2.1

RA_PRIMARY CRITERION

99x

Primary Criterion Type Code

The possible values are:

1	=	ARC
2	=	Brand name of product
3	=	Categories of excise products of the movement
4	=	(reserved)
5	=	(reserved)
6	=	(reserved)
7	=	(reserved)
8	=	City of consignee
9	=	City of consignor
10	=	City of guarantor
11	=	(reserved)
12	=	City of place of delivery
13	=	City of tax warehouse of dispatch
14	=	City of transporter
15	=	CN code of product
16	=	Date of invoice
17	=	Excise number of consignee
18	=	Excise number of consignor
19	=	Excise number of guarantor
20	=	(reserved)
21	=	(reserved)
22	=	Excise number of the tax warehouse of destination
23	=	Excise number of the tax warehouse of dispatch
24	=	(reserved)
25	=	Excise product code
26	=	Journey time
27	=	Member State of destination
28	=	Member State of dispatch
29	=	Name of consignee
30	=	Name of consignor
31	=	Name of guarantor
32	=	(reserved)
33	=	Name of place of delivery
34	=	Name of tax warehouse of dispatch
35	=	Name of transporter
36	=	Number of invoice
37	=	Postal code of consignee
38	=	Postal code of consignor
39	=	Postal code of guarantor
40	=	(reserved)
41	=	Postal code of place of delivery
42	=	Postal code of tax warehouse of dispatch
43	=	Postal code of transporter
44	=	Quantity of goods (in an e-AD body)
45	=	Local Reference Number, being a serial number, assigned by the consignor
46	=	Type of transport
47	=	(reserved)
48	=	(reserved)
49	=	VAT number of the consignee
50	=	(reserved)
51	=	VAT number of the transporter
52	=	Change of destination (sequence number ≥ 2)

n..2

2.1.1

RA_PRIMARY VALUE

99x

Value

an..255

STA_REQUEST

—	‘R’ if <Request Type> is ‘8’

—	Does not apply otherwise

(see Request Type in box 1a)

Statistic Type

The possible values are:

1	=	Active and inactive economic operators
2	=	Pending expirations
3	=	Economic operators by type and tax warehouses
4	=	Excise activity
5	=	Changes to excise authorisations

3.1

LIST OF MEMBER STATES Code

99x

Member State Code

(see Code list 3 in Annex II to Regulation (EC) No 684/2009)

STA_PERIOD

—	‘R’ if <Request Type> is ‘8’

—	Does not apply otherwise

(see Request Type in box 1a)

Year

Semester

For 4 b, c, and d:

The three following data fields are optional and exclusive:

—	<Semester>

—

—

<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	=	First semester
2	=	Second semester

Quarter

The possible values are:

1	=	First quarter
2	=	Second quarter
3	=	Third quarter
4	=	Fourth quarter

Month

The possible values are:

1	=	January
2	=	February
3	=	March
4	=	April
5	=	May
6	=	June
7	=	July
8	=	August
9	=	September
10	=	October
11	=	November
12	=	December

n..2

REF_REQUEST

—	‘R’ if <Request Type> is ‘2’ or ‘3’

—	Does not apply otherwise

(see Request Type in box 1a)

Common Risk Assessment Criteria flag

The possible values are:

0	=	No or False
1	=	Yes or True

5.1

LIST OF CODES Code

99x

Requested List of Code

The possible values are:

1	=	Units of measure
2	=	Events types
3	=	Evidence types
4	=	(reserved)
5	=	(reserved)
6	=	Language codes
7	=	Member states
8	=	Country codes
9	=	Packaging codes
10	=	Reasons for unsatisfactory receipt or control report
11	=	Reasons for interruption
12	=	(reserved)
13	=	Transport modes
14	=	Transport units
15	=	Wine-growing zones
16	=	Wine operation codes
17	=	Excise product categories
18	=	Excise products
19	=	CN codes
20	=	Correspondences CN code Excise product
21	=	Cancellation reasons
22	=	Alert or rejection of e-AD reasons
23	=	Delay explanations
24	=	(reserved)
25	=	Event submitting persons
26	=	Refusal reasons
27	=	Reasons for delayed result
28	=	Administrative cooperation actions
29	=	Administrative cooperation request reasons
30	=	(reserved)
31	=	(reserved)
32	=	(reserved)
33	=	(reserved)
34	=	Administrative cooperation action not possible reasons
35	=	Common request rejection reasons
36	=	(reserved)
37	=	Movement verification request reasons
38	=	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))

ATTRIBUTES

Message Type

The possible values are:

1	=	Update of economic operators (Notification of changes to CD/RD)
2	=	Dissemination of updates of economic operators
3	=	Retrieval of economic operators
4	=	Extraction of economic operators

Request Correlation Identifier

—	‘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

TRADER AUTHORISATION

999999x

Trader Excise Number

(See Code list 1 in Annex II)

The <Trader Excise Number> must be unique in the list of <TRADER AUTHORISATION>.

an13

VAT Number

an..14

Authorisation Start Date

date

Authorisation End Date

date

Operator Type Code

The possible values are:

1	=	Authorised warehouse keeper
2	=	Registered consignee
3	=	Registered consignor

The value of the <Operator Type Code> data item cannot be changed after the creation of the TRADER AUTHORISATION

Excise Office Reference Number

(see Code list 5 in Annex II to Regulation (EC) No 684/2009)

an8

2.1

ACTION

Operation

The possible values are:

C	=	Create
U	=	Update
I	=	Invalidate

Activation Date

—	‘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

Responsible Data Manager

an..35

2.2

NAME AND ADDRESS

99x

Name

an..182

NAD_LNG

(see Code list 1 in Annex II to Regulation (EC) No 684/2009)

2.2.1

ADDRESS

Street Name

an..65

Street Number

an..11

Postcode

an..10

City

an..50

Member State Code

(see Code list 3 in Annex II to Regulation (EC) No 684/2009)

2.3

OPERATOR ROLE Code

Operator Role Code

The possible values are:

1	=	Allowed to practise direct delivery
2	=	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

2.4

EXCISE PRODUCTS CATEGORY Code

At least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present

999x

Excise Products Category Code

(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>

2.5

EXCISE PRODUCT Code

At least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present

999x

Excise Product Code

(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

—	‘R’ if <Operator Type Code> is ‘Authorised warehouse keeper’

—	Does not apply otherwise

(see Operator Type Code in box 2e)

99x

Tax Warehouse Reference

(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

TAX WAREHOUSE

999999x

Tax Warehouse Reference

(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

Validity Begin Date

date

Validity End Date

date

Excise Office Reference Number

(see Code list 5 in Annex II to Regulation (EC) No 684/2009)

an8

3.1

ACTION

Operation

The possible values are:

C	=	Create
U	=	Update
I	=	Invalidate

Activation Date

—	‘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

Responsible Data Manager

an..35

3.2

NAME AND ADDRESS

99x

Name

an..182

NAD_LNG

(see Code list 1 in Annex II to Regulation (EC) No 684/2009)

3.2.1

ADDRESS

Street Name

an..65

Street Number

an..11

Postcode

an..10

City

an..50

Member State Code

(see Code list 3 in Annex II to Regulation (EC) No 684/2009)

3.4

EXCISE PRODUCTS CATEGORY Code

At least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present

999x

Excise Products Category Code

(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

At least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present

999x

Excise Product Code

(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

TEMPORARY AUTHORISATION

999999x

Temporary Authorisation Reference

(see Code list 2 in Annex II)

an13

Office Reference Number of Issuance

(see Code list 5 in Annex II to Regulation (EC) No 684/2009)

an8

Date of Expiry

date

Re-usable Temporary Authorisation flag

The possible values are:

0	=	No or False
1	=	Yes or True

VAT Number

an..14

Authorisation Start Date

date

Small Wine Producer flag

The possible values are:

0	=	No or False
1	=	Yes or True

4.1

ACTION

Operation

The possible values are:

C	=	Create
U	=	Update
I	=	Invalidate

Activation Date

—	‘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

Responsible Data Manager

an..35

4.2

TRADER Consignor

Trader Excise Number

—	‘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

Trader Name

an..182

Street Name

an..65

Street Number

an..11

Postcode

an..10

City

an..50

NAD_LNG

(see Code list 1 in Annex II to Regulation (EC) No 684/2009)

4.3

TEMPORARY AUTHORISATION DETAILS

999x

Excise Product Code

(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

Quantity

n..15,3

4.4

NAME AND ADDRESS

99x

Name

an..182

NAD_LNG

(see Annex II, Code list 1 of Regulation (EC) No 684/2009)

4.4.1

ADDRESS

Street Name

an..65

Street Number

an..11

Postcode

an..10

City

an..50

Member State Code

(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))

ATTRIBUTES

Request Correlation Identifier

The value of <Request Correlation Identifier> is unique per Member State.

an..44

STA_PERIOD

Year

Semester

For 2 b, c, and d:

The three following data fields are optional and exclusive:

—	<Semester>

—

—

<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	=	First semester
2	=	Second semester

Quarter

The possible values are:

1	=	First quarter
2	=	Second quarter
3	=	Third quarter
4	=	Fourth quarter

Month

The possible values are:

1	=	January
2	=	February
3	=	March
4	=	April
5	=	May
6	=	June
7	=	July
8	=	August
9	=	September
10	=	October
11	=	November
12	=	December

n..2

STA_PER_MS

99x

Member State Code

(see Code list 3 in Annex II to Regulation (EC) No 684/2009)

Number of Active Economic Operators

n..15

Number of Inactive Economic Operators

n..15

Number of Pending Expirations

n..15

Number of Tax Warehouses

n..15

Number of Excise Authorisation Changes

n..15

3.1

OPERATOR_TYPE

Operator Type Code

The possible values are:

1	=	Authorised warehouse keeper
2	=	Registered consignee
3	=	Registered consignor

Number of Economic Operators

n..15

3.2

EXCISE_PRODUCT_ CATEGORY_ACTIVITY

Excise Products Category Code

(see Code list 3 in Annex II)

Number of Economic Operators

n..15

3.3

EXCISE_PRODUCT_ ACTIVITY

9999x

Excise Product Code

(see Code list 11 in Annex II to Regulation (EC) No 684/2009)

an..4

Number of Economic Operators

n..15

STA_ALL_MS

Total Number of Active Economic Operators

n..15

Total Number of Inactive Economic Operators

n..15

Total Number of Pending Expirations

n..15

Total Number of Tax Warehouses

n..15

Total Number of Excise Authorisation Changes

n..15

4.1

OPERATOR_TYPE_ALL_MS

Operator Type Code

The possible values are:

1	=	Authorised warehouse keeper
2	=	Registered consignee
3	=	Registered consignor

Total Number of Economic Operators

n..15

4.2

EXCISE_PRODUCT_ CATEGORY_ACTIVITY_ ALL_MS

Excise Products Category Code

(see Code list 3 in Annex II)

Total Number of Economic Operators

n..15

4.3

EXCISE_PRODUCT_ ACTIVITY_ALL_MS

9999x

Excise Product Code

(see Code list 11 in Annex II to Regulation (EC) No 684/2009)

an..4

Total Number of Economic Operators

n..15’

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