Commission Implementing Regulation (EU) 2019/2221

of 12 December 2019

amending Implementing Regulation (EU) No 612/2013 as regards the data registered in messages relating to the registration of economic operators and tax warehouses in the national registers and the Central Register

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 2073/20041, and in particular Article 22 thereof,

Whereas:

(1)

Annex I to Commission Implementing Regulation (EU) No 612/20132 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.

(2)

In order to achieve consistency between the structure of common request messages defined in Implementing Regulation (EU) No 612/2013 and in Commission Implementing Regulation (EU) 2016/3233, the possible values for the ‘Request Type’ data item should be modified in Table 1 of Annex I to Implementing Regulation (EU) No 612/2013 taking into account changes in the data requirements of a new version of the computerised system established by Decision No 1152/2003/EC of the European Parliament and of the Council4.

(3)

The explanation in column F in Table 1 of Annex I to Implementing Regulation (EU) No 612/2013 should be updated to provide a clear identification of the ‘Value’ data element when the ‘Primary Criterion’ type code is set to the value ‘46 = Type of Transport’.

(4)

There is a need for further technical corrections of Table 1 of Annex I to Implementing Regulation (EU) No 612/2013 in order to bring clarity and precision to the applicable provisions.

(5)

Implementing Regulation (EU) No 612/2013 should therefore be amended accordingly.

(6)

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, this Regulation should apply from 13 February 2020.

(7)

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 to Implementing Regulation (EU) No 612/2013 is amended in accordance with 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 13 February 2020.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 12 December 2019.

For the Commission

The President

Ursula Von Der Leyen

ANNEX

In Annex I to Regulation (EU) No 612/2013, Table 1 is 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:

1

(reserved)

2

Request for reference data

3

(reserved)

4

(reserved)

5

Request for re-synchronisation of the register of economic operators

6

Request for retrieval of a list of e-ADs

7

Request for SEED statistics

n1

b

Request Message Name

C

  • ‘R’ if <Request Type> is ‘2’

  • 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

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’, ‘5’, ‘6’ or ‘7’

  • 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 ‘2’ 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 ‘5’

  • Does not apply otherwise

    (see Request Type in box 1a)

date

2

E-AD LIST REQUEST

C

  • ‘R’ if <Request Type> is ‘6’

  • 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

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

O

99x

a

Value

R

If <Primary Criterion Type Code> is ‘46’ (Type of transport), then an existing <Transport Mode Code> in the list of <TRANSPORT MODES> shall be used.

an..255

3

STA_REQUEST

C

  • ‘R’ if <Request Type> is ‘7’

  • Does not apply otherwise

    (see Request Type in box 1a)

a

Statistic Type

R

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

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 ‘7’

  • 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

First semester

2

Second semester

n1

c

Quarter

C

The possible values are:

1

First quarter

2

Second quarter

3

Third quarter

4

Fourth quarter

n1

d

Month

C

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

5

REF_REQUEST

C

  • ‘R’ if <Request Type> is ‘2’

  • Does not apply otherwise

    (see Request Type in box 1a)

a

Common Risk Assessment Criteria flag

O

The possible values are:

0

No or False

1

Yes or True

n1

5.1

LIST OF CODES Code

O

99x

a

Requested List of Code

O

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

Request actions

29

Request reasons

30

(reserved)

31

(reserved)

32

(reserved)

33

(reserved)

34

Administrative cooperation action not possible reasons

35

(reserved)

36

Type of document

37

(reserved)

38

(reserved)

39

Manual Closure Request Reasons

40

Manual Closure Rejection Reasons’

n..2