HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"EN
19.12.2012 Official
Journal
of
the
European
Union
L
349/9
COMMISSION IMPLEMENTING REGULATION (EU) No 1221/2012
of 12 December 2012
amending Regulation (EC) No 684/2009 as regards the data to be submitted under the computerised
procedure for the movement of excise goods under suspension of excise duty
THE EUROPEAN COMMISSION,
(6) In
order
to
identify
the
changes
of
destination
or
splitting
operations that have occurred during a movement of
excise goods under duty suspension within the
Having regard to the Treaty on the Functioning of the European
meaning of Article 5 and 6 of Regulation (EC) No
Union,
684/2009 the sequence number of each of those oper
ations should be added to the electronic administrative
document. Table 4 of Annex I should be amended
accordingly.
Having regard to Council Directive 2008/118/EC of
16 December 2008 concerning the general arrangements for
excise duty and repealing Council Directive 92/12/EEC ( 1 ), and
(7) The
Splitting
Operation
message
set
out
in
Table
5
of
in particular Article 29(1) thereof,
Annex I to Regulation (EC) No 684/2009 should show
in which Member State the splitting operation takes
place. Therefore that table should be restructured to
Whereas:
contain an extra data group giving this information
(1) Where
in
accordance
with
Annex
I
to
Commission
Regu
(8) The
list
of
codes
for
unsatisfactory
reasons
in
Table
6
of
lation (EC) No 684/2009 ( 2 ), a field in the draft electronic
Annex I to Regulation (EC) No 684/2009 includes code
administrative document can only be completed by a
number 6 ‘one or more body records with incorrect
VAT number, the maximum field length should
values’, but this code does not provide a specific reason
correspond to the maximum field length of the VAT
for the incorrect values and therefore does not give any
numbers issued by Member States.
information not otherwise provided. It should therefore
be deleted.
(2) Fixed
transport
installations
do
not
always
have
a
unique
identification and therefore the requirement laid down in
(9) Article
19(3)
of
Directive
2008/118/EC
permits
Member
Annex I to identify the transport unit employed using the
States to grant a temporary authorisation to a person to
unique identification, should only apply where that
act as a registered consignee. The authorisation may
means of identification exists.
specify a maximum authorised quantity for each excise
product category that may be received. It should be
possible to indicate where the maximum quantity has
been exceeded in a consignment. Therefore the list of
(3)
The structures of Table 1, Table 2 and Table 5 of Annex
codes for unsatisfactory reasons in Table 6 of Annex I
I to Regulation (EC) No 684/2009 should be changed to
to Regulation (EC) No 684/2009 should be amended in
take into account that some of the data groups they
order to add a new code for that purpose.
contain may require more than one entry.
(10) For
the
purposes
of
the
Customs
Office
Reference
to
be
(4) Third
Country
codes
applied
to
the
data
element
Third
indicated in the electronic administrative document, the
Country of Origin in the Data Subgroup WINE
two-letter country codes laid down in ISO Standard
PRODUCT in Table 1 of Annex I should exclude codes
3166 should be used. Annex II should be amended
set out in the list of Member State Codes in Annex II and
accordingly.
should also exclude ‘GR’, which is the code for Greece
used in ISO 3166. Therefore Annex I should be amended
to reflect this.
(11) It should be possible to include a record of the use of a
fixed transport installation as a transport unit for excise
goods in the draft electronic administrative document.
(5) The
list
of
transport
mode
codes
in
Annex
II
to
Regu
Therefore the list of codes for transport units in Annex
lation (EC) No 684/2009 includes a code for modes of
II to Regulation (EC) No 684/2009 should be amended
transport other than those specified in the rest of the list.
in order to add a new element.
Where the code for other modes of transport is used, it is
necessary to add a textual description of the transport
mode in question. Annex I should be amended accord
(12) Pursuant to Commission Implementing Decision
ingly.
2012/209/EU of 20 April 2012 concerning the appli
cation of the control and movement provisions of
( 1 ) OJ L 9, 14.1.2009, p. 12.
Council Directive 2008/118/EC to certain additives, in
( 2 ) OJ L 192, 24.7.2009, p. 13.
accordance with Article 20(2) of Council Directive

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L 349/10
EN
Official Journal of the European Union
19.12.2012
2003/96/EC ( 1 ), certain products intended for use as
(15) The
measures
provided
for
in
this
Regulation
are
in
additives to motor fuels are to be subject to the
accordance with the opinion of the Committee on
control and movement provisions of Directive
Excise Duty,
2008/118/EC. The list of codes for excise products in
Annex II to Regulation (EC) No 684/2009 should
HAS ADOPTED THIS REGULATION:
therefore be amended to include a new excise product
code for those products.
Article 1
Regulation (EC) No 684/2009 is amended as follows:
(13) Regulation (EC) No 684/2009 should therefore be
amended accordingly.
(1) Annex I is amended as set out in Annex I to this Regu
lation.
(14) The
amendment
to
the
list
of
codes
for
excise
products
in Annex II to Regulation (EC) No 684/2009 should
(2) Annex II is amended as set out in Annex II to this Regu
apply from the date when, in accordance with Imple
lation.
menting Decision 2012/209/EU, certain products
intended for use as additives to motor fuels become
Article 2
subject to the control and movement provisions of
Directive 2008/118/EC. Furthermore, it is necessary to
This Regulation shall enter into force on the day following that
provide sufficient time for the Member States and the
of its publication in the Official Journal of the European Union.
economic operators to adjust to the new requirements
before this Regulation applies.
It shall apply from 1 January 2013.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 12 December 2012.
For the Commission
The President
José Manuel BARROSO
( 1 ) OJ L 110, 24.4.2012, p. 41.

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19.12.2012 Off
ANNEX I
Annex I is amended as follows:
(1) Table 1 is replaced by the following:
‘Table 1
EN
Draft electronic administrative document and electronic administrative document

(referred to in Article 3(1) and Article 8(1))
A
B
C
D
E
F
G
ATTRIBUTE
R
a Message
Type
R The
possible
values
are:
n1
1 = Standard submission (to be used in all cases except where submission concerns export
icial
with local clearance)
Jour
2 = Submission for export with local clearance (Application of Article 283 of Commission
Regulation (EEC) No 2454/93 (1))
nal
The message type must not occur in the e-AD to which an ARC has been assigned, nor in the
of
paper document referred to in Article 8(1) of this Regulation
the
European
b Deferred
submission
flag
D “R” for submission of an e-AD for a Possible values:
n1
movement that has begun under cover
of the paper document referred to in 0 = false
Union
Article 8(1)
1 = true
The value is “false” by default
This data element must not occur in the e-AD to which an ARC has been assigned, nor in the
paper document referred to in Article 8(1)
1 EXCISE
MOVEMENT
e-AD
R
a Destination
Type
Code
R
Provide the destination of the movement using one of the following values:
n1
1 = Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC)
2 = Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/EC)
3 = Temporary registered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of
Directive 2008/118/EC)
L
4 = Direct delivery (Article 17(2) of Directive 2008/118/EC)
349/11
5 = Exempted consignee (point (iv) of Article 17(1)(a) of Directive 2008/118/EC)

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L 349/12
A
B
C
D
E
F
G
6 = Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC)
8 = Unknown destination (consignee unknown; Article 22 of Directive 2008/118/EC)
b Journey
Time
R
Provide the normal period of time necessary for the journey taking into account the means of an3
transport and the distance involved, expressed in hours (H) or days (D) followed by a two
EN
digits number. (Examples: H12, or D04). Indication for “H” should be less or equal to 24.

Indication for “D” should be less or equal to 92
c Transport
Arrangement
R
Identify the person responsible for arranging the first transport using one of the following n1
values:
1 = Consignor
2 = Consignee
3 = Owner of goods
Off
4 = Other
icial
d ARC
R To
be
provided
by
the
competent
auth See Annex II, Code list 2 an21
Jour
orities of the Member State of dispatch
upon validation of the draft e-AD
nal
of
e Date and Time of Validation of e- R To
be
provided
by
the
competent
auth The addressed time is local time dateTime
the
AD
orities of the Member State of dispatch
upon validation of the draft e-AD
European
f Sequence
Number
R To
be
provided
by
the
competent
auth Set to 1 at initial validation and then incremented by 1 in each e-AD generated by the n..2
orities of the Member State of dispatch competent authorities of the Member State of dispatch upon each change of destination
Union
upon validation of the draft e-AD and
for each change of destination
g Date and Time of Validation of C Date and Time of validation of the The addressed time is local time dateTime
Update
Change of destination message in
Table 3, to be provided by the
competent authorities of the Member
State of dispatch in case of change of
destination
2 TRADER
Consignor
R
a Trader
Excise
Number
R Provide
a
valid
SEED
registration
number
of
the
authorised
warehousekeeper
or
registered
an13
consignor
b Trader
Name
R
an..182
19.12.2012
c Street
Name
R
an..65
d Street
Number
O
an..11

---

19.12.2012 Off
A
B
C
D
E
F
G
e Postcode
R
an..10
f City
R
an..50
EN
g NAD_LNG
R
Provide the language code presented in Annex II, Code list 1 to define the language used in a2

this data group
3 TRADER
Place
of
Dispatch
C “R”
if
Origin
Type
Code
in
Box
9d
is
“1”
a Tax
Warehouse
Reference
R Provide
a
valid
SEED
registration
number
of
the
tax
warehouse
of
dispatch an13
b Trader
Name
O
an..182
icial
c Street
Name
O
an..65
Jour
d Street
Number
O
an..11
nal
of
the
e Postcode
O
an..10
European
f City
O
an..50
g NAD_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2
Union
this data group
4 OFFICE
of
Dispatch
—
Import
C “R”
if
Origin
Type
Code
in
Box
9d
is
“2”
a Office
Reference
Number
R
Provide the Code of the Customs office of import. See Annex II Code list 5 an8
5 TRADER
Consignee
C “R”,
except
for
message
type
“2
—
Submission for export with local
clearance” or for Destination Type
Code 8
(See Destination Type Codes in Box 1a)
a Trader
Identification
C —
“R”
for
Destination
Type
Code
1,
2, For Destination Type Code:
an..16
L
3 and 4
349/13
— 1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper
— “O” for Destination Type Code 6
or registered consignee

---

L 349/14
A
B
C
D
E
F
G
— This data element does not apply — 6: provide the VAT identification number of the person representing the consignor at the
for Destination Type Code 5
office of export
(See Destination Type Codes in Box 1a)
EN
b Trader
Name
R
an..182

c Street
Name
R
an..65
d Street
Number
O
an..11
e Postcode
R
an..10
Off
f City
R
an..50
icial
Jour
g NAD_LNG
R
Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
nal
of
the
6 TRADER
COMPLEMENT
C “R”
for
Destination
Type
Code
5
Consignee
European
(See Destination Type Codes in Box 1a)
a Member
State
Code
R
Provide the Member State of destination using the Member State Code in Annex II, Code list 3 a2
Union
b Serial Number of Certificate of D “R”
if
a
Serial
Number
is
mentioned
on
an..255
Exemption
the excise duty exemption certificate
established in Commission Regulation
(EC) No 31/96 of 10 January 1996
on the excise duty exemption certificate
(2)
7 TRADER
Place
of
Delivery
C —
“R”
for
Destination
Type
Code
1 Provide the actual place of delivery of the excise goods
and 4
— “O” for Destination Type Code 2, 3
and 5
(See Destination Type Codes in Box 1a)
19.12.2012
a Trader
Identification
C —
“R”
for
Destination
Type
Code
1 For
Destination
Type
Code:
an..16
— 1: provide a valid SEED registration number of the tax warehouse of destination

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19.12.2012 Off
A
B
C
D
E
F
G
— “O” for Destination Type Code 2, 3, — 2, 3 and 5: provide the VAT identification number or any other identifier
and 5
(See Destination Type Code in Box 1a)
EN
b Trader
Name
C —
“R”
for
Destination
Type
Code
1,
2,
an..182

3 and 5
— “O” for Destination Type Code 4
(See Destination Type Codes in Box 1a)
c Street
Name
C For
Box
7c,
7e
and
7f:
an..65
— “R” for Destination Type Code 2, 3,
d Street
Number
O
4 and 5
an..11
— “O” for Destination Type Code 1
icial
e Postcode
C
(See Destination Type Codes in Box 1a)
an..10
Jour
f City
C
an..50
nal
of
the
g NAD_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
European
8 OFFICE
Place
of
Delivery
— C “R”
in
case
of
export
(Destination
Type
Customs
Code 6)
Union
(See Destination Type Codes in Box 1a)
a Office
Reference
Number
R
Provide the code of the office of export at which the export declaration will be lodged in an8
accordance with Article 161(5) of Council Regulation (EEC) No 2913/92 (3). See Annex II,
Code list 5
9 e-AD
R
a Local
Reference
Number
R A
unique
serial
number
assigned
to
the
e-AD
by
the
consignor
which
identifies
the
an..22
consignment in the records of the consignor
b Invoice
Number
R
Provide the number of the invoice relating to the goods. If the invoice has not yet been an..35
prepared, the number of the delivery note or any other transport document should be given
L
349/15
c Invoice
Date
O The
Member
State
of
dispatch
may The date of the document shown in Box 9b Date
decide to make this data “R”

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L 349/16
A
B
C
D
E
F
G
d Origin
Type
Code
R
The possible values for the origin of the movement are:
n1
1 = Origin — Tax warehouse (in the situations referred to in Article 17(1)(a) of Directive
2008/118/EC)
2 = Origin — Import (in the situation referred to in Article 17(1)(b) of Directive
2008/118/EC)
EN

e Date
of
Dispatch
R
The date at which the movement begins in accordance with Article 20(1) of Directive Date
2008/118/EC. This date cannot be later than 7 days after the date of submission of the
draft e-AD. The Date of Dispatch can be a date in the past in the case referred to of Article 26
of Directive 2008/118/EC
f Time
of
Dispatch
O The
Member
State
of
dispatch
may The time at which the movement begins in accordance with Article 20(1) of Directive Time
decide to make this data “R”
2008/118/EC. The addressed time is local time
g Upstream
ARC
D To
be
provided
by
the
competent
auth The ARC to be provided is the ARC of the replaced e-AD an21
Off
orities of the Member State of dispatch
icial
upon validation of new e-ADs
following the validation of the
Jour
message “Splitting operation” (Table 5)
nal
9.1 IMPORT
SAD
C “R”
if
origin
type
code
in
Box
9d
is
“2”
9X
of
(import)
the
European
a Import
SAD
Number
R The
SAD
Number
shall
be
provided Provide the number(s) of the Single Administrative Document(s) used for the release for free an..21
either by the consignor at the time of circulation of the goods concerned
submission of the draft e-AD or by the
competent authorities of the Member
Union
State of dispatch upon validation of
the draft e-AD
10 OFFICE
Competent
Authority
at
R
Dispatch
a Office
Reference
Number
R
Provide the code of the office of the competent authorities in the Member State of dispatch an8
responsible for excise control at the place of dispatch. See Annex II, Code list 5
11 MOVEMENT
GUARANTEE
R
a Guarantor
Type
Code
R
Identify the person(s) responsible for providing the guarantee using Guarantor Type Code in n..4
Annex II, Code list 6
12 TRADER
Guarantor
C “R”
if
one
of
the
following
Guarantor Identify the transporter and/or the owner of the goods if they provide the guarantee 2X
Type Codes applies: 2, 3, 12, 13, 23,
19.12.2012
24, 34, 123, 124, 134, 234 or 1234
(See Guarantor Type Code in Annex II,
Code list 6)

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19.12.2012 Off
A
B
C
D
E
F
G
a Trader
Excise
Number
O The
Member
State
of
dispatch
may Provide a valid SEED registration number or VAT identification number of the transporter or an13
decide to make this data “R”
owner of the excise goods
b VAT
Number
O
an..14
c Trader
Name
C For
12c,
d,
f
and
g:
an..182
EN

“O” if Trader Excise Number is
d Street
Name
C
provided, otherwise “R”
an..65
e Street
Number
O
an..11
f Postcode
C
an..10
g City
C
an..50
h NAD_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2
icial
this data group
Jour
13 TRANSPORT
R
nal
of
a Transport
Mode
Code
R
Provide the mode of transport at the time of the start of the movement, using the codes in n..2
the
Annex II, Code list 7
European
b Complementary
Information
C “R”
if
<Transport
Mode
Code>
is Provide a textual description of the mode of transport an..350
“Other”
Union
Otherwise “O”
c Complementary
Information_LNG
C “R”
if
corresponding
text
field
is
used Provide
language
code,
see
Annex
II,
Code
list
1
to
define
the
language
used
in
this
data
group a2
14 TRADER
Transport
Arranger
C “R”
to
identify
the
person
responsible
for arranging the first transport if
value in Box 1c is “3” or “4”
a VAT
Number
O The
Member
State
of
dispatch
may
an..14
decide to make this data “R”
b Trader
Name
R
an..182
c Street
Name
R
an..65
d Street
Number
O
an..11
L
349/17
e Postcode
R
an..10

---

L 349/18
A
B
C
D
E
F
G
f City
R
an..50
g NAD_LNG
R
Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
EN
15 TRADER
First
Transporter
O The
Member
State
of
dispatch
may Identification of the person carrying out the first transport

decide to make this data “R”
a VAT
Number
O
an..14
b Trader
Name
R
an..182
c Street
Name
R
an..65
Off
icial
d Street
Number
O
an..11
Jour
e Postcode
R
an..10
nal
of
f City
R
an..50
the
European
g NAD_LNG
R Provide
language
code,
see
Annex
II,
Code
list
1
to
define
the
language
used
in
this
data
group a2
16 TRANSPORT
DETAILS
R
99X
Union
a Transport
Unit
Code
R Provide
Transport
Unit
Code(s)
related
to
the
transport
mode
indicated
in
Box
13a.
n..2
See Annex II Code list 8
b Identity
of
Transport
Units
C “R”
if
the
Transport
Unit
Code
is
other Enter the registration number of the transport unit(s) when the Transport Unit Code is other an..35
than 5
than 5
(See Box 16a)
c Identity
of
Commercial
Seal
D “R”
if
commercial
seals
are
used
Provide the identification of the commercial seals, if used to seal the transport unit an..35
d Seal
Information
O
Provide any additional information concerning these commercial seals (e.g. type of seals used) an..350
e Seal
Information_LNG
C “R”
if
corresponding
text
field
is
used Provide
language
code,
see
Annex
II,
Code
list
1
to
define
the
language
used
in
this
data
group a2
19.12.2012
f Complementary
Information
O
Provide any additional information concerning the transport, e.g. identity of any subsequent an..350
transporter, information concerning subsequent transport units

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19.12.2012 Off
A
B
C
D
E
F
G
g Complementary
Information_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
17 e-AD
Body
R A
separate
data
group
must
be
used
for
each
product
composing
the
consignment 999x
EN

a Body
Record
Unique
Reference
R Provide
a
unique
sequential
number,
starting
with
1 n..3
b Excise
Product
Code
R Provide
the
applicable
excise
product
code,
see
Annex
II,
Code
list
11 an..4
c CN
Code
R
Provide the CN Code applicable at the date of dispatch n8
d Quantity
R
Provide quantity (expressed in the unit of measurement associated with the product code — n..15,3
See Annex II, tables 11 and 12)
icial
For a movement to a registered consignee referred to in Article 19(3) of Directive
2008/118/EC, the quantity shall not exceed the quantity which he is authorised to receive
Jour
For a movement to an exempted organisation referred to in Article 12 of Directive
nal
2008/118/EC, the quantity shall not exceed the quantity registered in the excise duty
exemption certificate
of
the
European
e Gross
Weight
R
Provide the gross weight of the consignment (the excise goods with packaging) n..15,2
f Net
Weight
R
Provide the weight of the excise goods without packaging (for alcohol and alcoholic beverages, n..15,2
Union
energy products and for all tobacco products except cigarettes)
g Alcoholic
strength
C “R”
if
applicable
for
the
excise
good
in Provide the alcoholic strength (percentage by volume at 20 °C) if applicable in accordance with n..5,2
question
Annex II, Code list 11
h Degree
Plato
D “R”
if
the
Member
State
of
dispatch For beer, provide the degree Plato if the Member State of dispatch and/or the Member State of n..5,2
and/or the Member State of destination destination tax beer on that basis. See Annex II, Code list 11
tax beer on the basis of degree Plato
i Fiscal
Mark
O
Provide any additional information concerning the fiscal marks required by the Member State an..350
of destination
j Fiscal
Mark_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
L
349/19
k Fiscal
Mark
Used
flag
D “R”
if
fiscal
marks
are
used Provide
“1”
if
the
goods
carry
or
contain
fiscal
marks or “0” if the goods do not carry or n1
contain fiscal marks

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L 349/20
A
B
C
D
E
F
G
l Designation
of
Origin
O This
box
can
be
used
to
give
certification:
an..350
1. in the case of certain wines, relating to the protected designation of origin or geographical
indication, in accordance with the relevant Community legislation
2. in the case of certain spirits drinks, relating to the place of production in accordance with
the relevant Community legislation
EN

3. for beer brewed by an independent small brewery, as defined in Council Directive
92/83/EEC (4), for which it is intended to claim a reduced rate of excise duty in the
Member State of destination. Certification should be given in the following terms: “It is
hereby certified that the product described has been brewed by an independent small
brewery”
4. for ethyl alcohol distilled by a small distillery, as defined in Council Directive 92/83/EEC,
for which it is intended to claim a reduced rate of excise duty in the Member State of
destination. Certification should be given in the following terms: “It is hereby certified that
the product described has been produced by a small distillery”
Off
icial
m Designation
of
Origin_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
Jour
nal
n Size
of
Producer
O For
beer
or
spirits,
for
which
certification
is
given
in
the
field
17l
(Designation
of
origin),
n..15
of
provide the annual production of the previous year in hectolitres of beer or in hectolitres pure
the
alcohol respectively
European
o Density
C “R”
if
applicable
for
the
excise
good
in Provide the density at 15 °C, if applicable in accordance with the table in Annex II, Code list n..5,2
question
11
Union
p Commercial
Description
O The
Member
State
of
dispatch
may Provide the commercial description of the goods in order to identify the products transported an..350
decide to make this data required
“R” for the bulk transport of the wines
referred to in paragraphs 1 to 9, 15 and
16 of Annex IV to Council Regulation
(EC) No 479/2008 (5), for which the
product description shall contain the
optional particulars set out in Article 60
of that Regulation provided that they
are shown on the labelling or that it
is planned to show them on the
labelling
q Commercial
Description_LNG
C “R”
if
corresponding
text
field
is
used Provide
language
code,
see
Annex
II,
Code
list
1
to
define
the
language
used
in
this
data
group a2
19.12.2012
r Brand
Name
of
Products
D “R”
if
the
excise
goods
have
a
brand Provide the brand name of the goods, if applicable an..350
name. The Member State of dispatch
may decide that the brand name of

---

19.12.2012 Off
A
B
C
D
E
F
G
the products transported must not be
provided if it is given in the invoice
or other commercial document
referred to in Box 9b
s Brand
Name
of
Products_LNG
C “R”
if
corresponding
text
field
is
used Provide
language
code,
see
Annex
II,
Code
list
1
to
define
the
language
used
in
this
data
group a2
EN

17.1 PACKAGE
R
99x
a Kind
of
Packages
Code
R
Provide the kind of package, using one of the codes in Annex II, Code list 9 an2
b Number
of
Packages
C “R”
if
marked
“Countable”
Provide the number of packages if the packages are countable in accordance with Annex II, n..15
Code list 9
c Identity
of
Commercial
Seal
D “R”
if
commercial
seals
are
used
Provide the identification of the commercial seals, if used to seal the packages an..35
icial
Jour
d Seal
Information
O
Provide any additional information concerning these commercial seals (e.g. type of seals used) an..350
nal
of
e Seal
Information_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2
the
this data group
European
17.2 WINE
PRODUCT
D “R”
for
wine
products
included
in
Part
XII of Annex I to Regulation (EC)
Union
No1234/2007 (6)
a Category
of
Wine
Product
R For
wine
products
included
in
Part
XII
of
Annex
I
to
Regulation
(EC)
No
1234/2007,
provide
n1
one of the following values:
1 = Wine without PDO/PGI
2 = Varietal wine without PDO/PGI
3 = Wine with PDO or PGI
4 = Imported wine
5 = Other
b Wine-Growing
Zone
Code
D “R”
for
wine
products
in
bulk
(nominal Provide the wine-growing zone in which the product transported originates in accordance with n..2
volume of more than 60 litres)
Annex IX to Regulation (EC) No 479/2008
L
349/21
c Third
Country
of
Origin
C “R”
if
Category
of
Wine
Product
in
Box Provide a “Country Code” listed in Annex II, Code list 4 but not listed in Annex II, Code list 3 a2
17.2a is “4” (imported wine)
and except “Country Code” “GR”

---

L 349/22
A
B
C
D
E
F
G
d Other
Information
O
an..350
e Other
Information_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
EN

17.2.1 WINE
OPERATION
Code
D “R”
for
wine
products
in
bulk
(nominal
99x
volume of more than 60 litres)
a Wine
Operation
Code
R Provide
one
or
several
“Wine
operation
Code(s)”
in
accordance
with
list
1.4(b)
in
point
B
of
n..2
Annex VI to Commission Regulation (EC) No 436/2009 (7)
18 DOCUMENT
Certificate
O
9x
Off
a Short
Description
of
Document
C “R”,
unless
data
field
18c
is
used Provide
a
description
of
any
certificate
that
relates
to
the
transported
goods,
for
instance
an..350
icial
certificates related to the Designation of Origin referred to in Box 17l
Jour
b Short Description of Docu
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2
nal
ment_LNG
this data group
of
the
c Reference
of
Document
C “R”,
unless
data
field
18a
is
used
Provide a reference to any certificate that relates to the transported goods an..350
European
d Reference
of
Document_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2’
this data group
Union
(2) Table 2 is replaced by the following:
‘Table 2
Cancellation
(referred to in Article 4(1))
A
B
C
D
E
F
G
1 ATTRIBUTE
R
a Date and Time of Validation of C To
be
provided
by
the
competent
auth The addressed time is local time dateTime
Cancellation
orities of the Member State of dispatch
upon validation of the draft cancellation
19.12.2012
message
2 EXCISE
MOVEMENT
e-AD
R

---

19.12.2012 Off
A
B
C
D
E
F
G
a ARC
R
Provide the ARC of the e-AD for which cancellation is requested an21
3 CANCELLATION
R
a Cancellation
Reason
R
Provide the reason for cancelling the e-AD, using the codes in Annex II, Code list 10 n..1
EN

b Complementary
Information
C —
“R”
if
Cancellation
Reason
is
0 Provide any additional information concerning the cancellation of the e-AD an..350
— “O” if Cancellation Reason is 1, 2,
3 or 4
(see Box 3.a)
c Complementary
Information_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2’
this data group
icial
(3) Table 3 is replaced by the following:
Jour
‘Table 3
nal
Change of destination
of
(referred to in Article 5(1) and 8(2))
the
European
A
B
C
D
E
F
G
1 ATTRIBUTE
R
Union
a Date and Time of Validation of C To
be
provided
by
the
competent
auth The addressed time is local time dateTime
Change of Destination
orities of the Member State of dispatch
upon validation of the draft Change of
destination message
2 e-AD
Update
R
a Sequence
Number
C To
be
provided
by
the
competent
auth Set to 1 at initial validation of the e-AD and then incremented by 1 upon each change of n..2
orities of the Member State of dispatch destination
upon validation of the draft Change of
destination message
b ARC
R
Provide the ARC of the e-AD of which the destination is changed an21
c Journey
time
D “R”
when
the
journey
time
changes Provide the normal period of time necessary for the journey taking into account the means of an3
L
following the change of destination
transport and the distance involved, expressed in hours (H) or days (D) followed by a two
349/23
digits number. (Examples: H12, or D04). Indication for “H” should be less or equal to 24.
Indication for “D” should be less or equal to 92

---

L 349/24
A
B
C
D
E
F
G
d Changed
Transport
Arrangement
D “R” when the person responsible for Identify the person responsible for arranging the transport using one of the following values: n1
arranging the transport changes
following the change of destination
1 = Consignor
2 = Consignee
3 = Owner of goods
EN

4 = Other
e Invoice
Number
D “R”
when
the
invoice
changes
following Provide the number of the invoice relating to the goods. If the invoice has not yet been an..35
the change of destination
prepared, the number of the delivery note or any other transport document should be given
f Invoice
Date
O The
Member
State
of
dispatch
may The date of the document shown in Box 2e date
decide to make this data “R” when the
Invoice Number changes following the
Off
change of destination
icial
Jour
g Transport
Mode
Code
D “R”
when
the
Transport
Mode
changes Provide the mode of transport using the codes in Annex II, Code list 7 n..2
following the change of destination
nal
of
the
3 CHANGED
Destination
R
European
a Destination
Type
Code
R
Provide the new destination of the movement using one of the following values:
n1
1 = Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC)
Union
2 = Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/EC)
3 = Temporary registered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of
Directive 2008/118/EC)
4 = Direct delivery (Article 17(2) of Directive 2008/118/EC)
6 = Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC)
4 TRADER
New
Consignee
D “R” when the consignee changes
following the change of destination
a Trader
Identification
C —
“R”
for
Destination
Type
Code
1,
2, For Destination Type Code:
an..16
3 and 4
— 1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper
19.12.2012
— “O” for Destination Type Code 6
or registered consignee
(See Destination Type Codes in Box 3a)
— 6: provide the VAT identification number of the person representing the consignor at the
office of export

---

19.12.2012 Off
A
B
C
D
E
F
G
b Trader
Name
R
an..182
c Street
Name
R
an..65
EN
d Street
Number
O
an..11

e Postcode
R
an..10
f City
R
an..50
g NAD_LNG
R
Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
icial
5 TRADER
Place
of
Delivery
C —
“R”
for
Destination
Type
Code
1 Provide the actual place of delivery of the excise goods
and 4
Jour
— “O” for Destination Type Code 2
nal
and 3
of
(See Destination Type Codes in Box 3a)
the
European
a Trader
Identification
C —
“R”
for
Destination
Type
Code
1 For Destination Type Code:
an..16
— “O” for Destination Type Code 2 — 1: provide a valid SEED registration number of the tax warehouse of destination
and 3
Union
— 2 and 3: provide the VAT identification number or any other identifier
(See Destination Type Codes in Box 3a)
b Trader
Name
C — “R” for Destination Type Code 1, 2
an..182
and 3
— “O” for Destination Type Code 4
(See Destination Type Codes in Box 3a)
c Street
Name
C For
Box
5c,
5e
and
5f:
an..65
— “R” for Destination Type Code 2, 3
d Street
Number
O
and 4
an..11
— “O” for Destination Type Code 1
e Postcode
C
(See Destination Type Codes in Box 3a)
an..10
L
349/25
f City
C
an..50

---

L 349/26
A
B
C
D
E
F
G
g NAD_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
6 OFFICE
Place
of
Delivery
—
C “R”
in
case
of
export
(Destination
Type
Customs
Code 6)
EN
(See Destination Type Codes in Box 3a)

a Office
Reference
Number
R
Provide the code of the office of export at which the export declaration will be lodged in an8
accordance with Article 161(5) of Regulation (EEC) No 2913/92. See Annex II, Code list 5
7 TRADER
New
Transport
C “R”
to
identify
the
person
responsible
Arranger
for arranging the transport if the value
in Box 2d is “3” or “4”
Off
a VAT
Number
O The
Member
State
of
dispatch
may
an..14
icial
decide to make this data “R”
Jour
b Trader
Name
R
an..182
nal
of
c Street
Name
R
an..65
the
European
d Street
Number
O
an..11
e Postcode
R
an..10
Union
f City
R
an..50
g NAD_LNG
R
Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
8 TRADER
New
Transporter
O The
Member
State
of
dispatch
may Identification of the new person carrying out the transport
decide to make this data “R” when the
transporter changes following the
change of destination
a VAT
Number
O
an..14
b Trader
Name
R
an..182
19.12.2012
c Street
Name
R
an..65
d Street
Number
O
an..11

---

19.12.2012 Off
A
B
C
D
E
F
G
e Postcode
R
an..10
f City
R
an..50
EN
g NAD_LNG
R
Provide the language code presented in Annex II, Code list 1 to define the language used in a2

this data group
9 TRANSPORT
DETAILS
D “R”
when
the
transport
details
have
99x
changed following the change of desti
nation
a Transport
Unit
Code
R Provide
Transport
Unit
Code(s),
related
to
the
transport
mode
indicated
in
Box
2g,
see
Annex
n..2
II Code list 8
icial
b Identity
of
Transport
Units
C “R”
if
the
Transport
Unit
Code
is
other Enter the registration number of the transport unit(s) when the Transport Unit Code is other an..35
than 5
than 5
Jour
(See Box 9a)
nal
of
the
c Identity
of
Commercial
Seal
D “R”
if
commercial
seals
are
used
Provide the identification of the commercial seals, if used to seal the transport unit an..35
European
d Seal
Information
O
Provide any additional information concerning these commercial seals (e.g. type of seals used) an..350
Union
e Seal
Information_LNG
C “R”
if
corresponding
text
field
is
used Provide
language
code,
see
Annex
II,
Code
list
1 a2
f Complementary
Information
O
Provide any additional information concerning the transport, e.g. identity of any subsequent an..350
transporter, information concerning subsequent transport units
g Complementary
Information_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2’
this data group
(4) In Table 4, the following row 1d is added:
A
B
C
D
E
F
G
‘d Sequence
Number
R To
be
provided
by
the
competent
auth Provide the Sequence Number of the e-AD n..2’
orities of the Member State of desti
nation (in the case of Notification of
L
Change of Destination) or of the
349/27
Member State of dispatch (in the case
of Notification of splitting)

---

L 349/28
(5) Table 5 is replaced by the following:
‘Table 5
Splitting operation
(referred to in Article 6(1) and Article 8(2))
A
B
C
D
E
F
G
EN

1 e-AD
Splitting
R
a Upstream
ARC
R
Provide the ARC of the e-AD to be split
an21
See Annex II, Code list 2
2 MSA
of
Splitting
R
a Member
State
Code
R
Provide the Member State in the territory of which is carried out the splitting of the movement a2
Off
using the Member State Code in Annex II, Code list 3
icial
3 e-AD
Split
Details
R
9x
Jour
nal
a Local
Reference
Number
R A
unique
serial
number
assigned
to
the
e-AD
by
the
consignor
which
identifies
the
an..22
of
consignment in the records of the consignor
the
European
b Journey
time
D “R”
when
the
journey
time
changes Provide the normal period of time necessary for the journey taking into account the means of an3
following the splitting operation
transport and the distance involved, expressed in hours (H) or days (D) followed by a two
digits number. (Examples: H12, or D04). Indication for “H” should be less or equal to 24.
Indication for “D” should be less or equal to 92
Union
c Changed
Transport
Arrangement
D “R” when the person responsible for Identify the person responsible for arranging the first transport using one of the following n1
arranging the transport changes values:
following the splitting operation
1 = Consignor
2 = Consignee
3 = Owner of goods
4 = Other
3.1 CHANGED
Destination
R
a Destination
Type
Code
R
Provide the destination of the movement using one of the following values:
n1
1 = Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC)
19.12.2012
2 = Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/EC)
3 = Temporary registered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of
Directive 2008/118/EC)

---

19.12.2012 Off
A
B
C
D
E
F
G
4 = Direct delivery (Article 17(2) of Directive 2008/118/EC)
6 = Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC)
8 = Unknown destination (consignee unknown; Article 22 of Directive 2008/118/EC)
EN
3.2 TRADER
New
Consignee
D “R” when the consignee changes

following the splitting operation
a Trader
Identification
C —
“R”
for
Destination
Type
Code
1,
2, For Destination Type Code:
an..16
3 and 4
— 1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper
— “O” for Destination Type Code 6
or registered consignee
(See Destination Type Codes in Box 3.1a) — 6: provide the VAT identification number of the person representing the consignor at the
office of export
icial
b Trader
Name
R
an..182
Jour
c Street
Name
R
an..65
nal
of
the
d Street
Number
O
an..11
European
e Postcode
R
an..10
Union
f City
R
an..50
g NAD_LNG
R
Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
3.3 TRADER
Place
of
Delivery
C —
“R”
for
Destination
Type
Code
1
and 4
— “O” for Destination Type Code 2
and 3
(See Destination Type Codes in Box 3.1a)
a Trader
Identification
C —
“R”
for
Destination
Type
Code
1 For Destination Type Code:
an..16
— “O” for Destination Type Code 2 — 1: provide a valid SEED registration number of the tax warehouse of destination
L
and 3
349/29
— 2 and 3: provide the VAT identification number or any other identifier
(See Destination Type Codes in Box 3.1a)

---

L 349/30
A
B
C
D
E
F
G
b Trader
Name
C — “R” for Destination Type Code 1, 2
an..182
and 3
— “O” for Destination Type Code 4
(See Destination Type Codes in Box 3.1a)
EN

c Street
Name
C For
Box
3.3c,
3.3e
and
3.3f:
an..65
— “R” for Destination Type Code 2, 3
d Street
Number
O
and 4
an..11
— “O” for Destination Type Code 1
e Postcode
C
an..10
(See Destination Type Codes in Box 3.1a)
f City
C
an..50
Off
icial
g NAD_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
Jour
nal
3.4 OFFICE
Place
of
Delivery
—
C “R”
in
case
of
export
(Changed
Desti
of
Customs
nation Type Code 6)
the
(See Destination Type Codes in Box 3.1a)
European
a Office
Reference
Number
R
Provide the code of the office of export at which the export declaration will be lodged in an8
accordance with Article 161(5) of Regulation (EEC) No 2913/92
Union
See Annex II, Code list 5
3.5 TRADER
New
Transport
C “R”
to
identify
the
person
responsible
Arranger
for arranging the transport if the value
in Box 3c is “3” or “4”
a VAT
Number
O The
Member
State
of
dispatch
may
an..14
decide to make this data “R”
b Trader
Name
R
an..182
c Street
Name
R
an..65
19.12.2012
d Street
Number
O
an..11
e Postcode
R
an..10

---

19.12.2012 Off
A
B
C
D
E
F
G
f City
R
an..50
g NAD_LNG
R
Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
EN
3.6 TRADER
New
Transporter
O The
Member
State
of
dispatch
may Identification of the person carrying out the new transport

decide to make this data “R” when the
transporter changes following the
splitting operation
a VAT
Number
O
an..14
b Trader
Name
R
an..182
c Street
Name
R
an..65
icial
d Street
Number
O
an..11
Jour
e Postcode
R
an..10
nal
of
f City
R
an..50
the
European
g NAD_LNG
R
Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
3.7 TRANSPORT
DETAILS
D “R”
when
the
transport
details
have
99X
Union
changed following the splitting oper
ation
a Transport
Unit
Code
R Provide
the
Transport
Unit
Code(s).
See
Annex
II
Code
list
8 n..2
b Identity
of
Transport
Units
C “R”
if
the
Transport
Unit
Code
is
other Enter the registration number of the transport unit(s) when the Transport Unit Code is other an..35
than 5
than 5
(See Box 3.7a)
c Identity
of
Commercial
Seal
D “R”
if
commercial
seals
are
used
Provide the identification of the commercial seals, if used to seal the transport unit an..35
d Seal
Information
O
Provide any additional information concerning these commercial seals (e.g. type of seals used) an..350
e Seal
Information_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
L
349/31
f Complementary
Information
O
Provide any additional information concerning the transport, e.g. identity of any subsequent an..350
transporter, information concerning subsequent transport units

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L 349/32
A
B
C
D
E
F
G
g Complementary
Information_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
3.8 E-AD
Body
R A
separate
data
group
must
be
used
for
each
product
composing
the
consignment 999x
EN

a Body
Record
Unique
Reference
R
Provide the Body Record Unique Reference of the product in the original split e-AD. The Body n..3
Record Unique Reference must be unique per “e-AD Split Details”
b Excise
Product
Code
R Provide
the
applicable
excise
product
code,
see
Annex
II,
Code
list
11 an..4
c CN
Code
R
Provide the CN Code applicable at the date of submission of the splitting operation n8
Off
d Quantity
R
Provide quantity (expressed in the unit of measurement associated with the product code — n..15,3
See Annex II, tables 11 and 12)
icial
For a movement to a registered consignee referred to in Article 19(3) of Directive
Jour
2008/118/EC, the quantity shall not exceed the quantity which he is authorised to receive
nal
For a movement to an exempted organisation referred to in Article 12 of Directive
of
2008/118/EC, the quantity shall not exceed the quantity registered in the excise duty
the
exemption certificate
European
e Gross
Weight
R
Provide the gross weight of the consignment (the excise goods with packaging) n..15,2
Union
f Net
Weight
R
Provide the weight of the excise goods without packaging n..15,2
i Fiscal
Mark
O
Provide any additional information concerning the fiscal marks required by the Member State an..350
of destination
j Fiscal
Mark_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
k Fiscal
Mark
Used
flag
D “R”
if
fiscal
marks
are
used Provide
“1”
if
the
goods
contain
or
carry
fiscal
marks or “0” if the goods do not contain or n1
carry fiscal marks
o Density
C “R”
if
applicable
for
the
excise
good
in Provide the density at 15 °C, if applicable in accordance with the table in Annex II, Code list n..5,2
question
11
19.12.2012
p Commercial
Description
O The
Member
State
of
dispatch
may Provide the commercial description of the goods in order to identify the products transported an..350
decide to make this data required

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19.12.2012 Off
A
B
C
D
E
F
G
q Commercial
Description_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2
this data group
r Brand
Name
of
Products
D “R”
if
the
excise
goods
have
a
brand Provide the brand name of the goods, if applicable an..350
name
EN
s Brand
Name
of
Products_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2

this data group
3.8.1 PACKAGE
R
99x
a Kind
of
Packages
Code
R
Provide the kind of package, using one of the codes in Annex II, Code list 9 an2
b Number
of
Packages
C “R”
if
marked
“Countable”
Provide the number of packages if the packages are countable in accordance with Annex II, n..15
Code list 9
c Identity
of
Commercial
Seal
D “R”
if
commercial
seals
are
used
Provide the identification of the commercial seals, if used to seal the packages an..35
icial
d Seal
Information
O
Provide any additional information concerning these commercial seals (e.g. type of seals used) an..350
Jour
nal
e Seal
Information_LNG
C “R”
if
corresponding
text
field
is
used Provide the language code presented in Annex II, Code list 1 to define the language used in a2’
this data group
of
the
(6) Table 6 is amended as follows:
European
(a) row 3 is amended as follows:
(i) in column D, the letter ‘R’ is replaced by ‘C’;
Union
(ii) in column E, the text ‘ “R”, except where Message Type data element in the corresponding electronic administrative document is set to “2 – Submission for export with local clearance” ’ is inserted;
(b) in row 5, column E, the text ‘ “R” for Destination Type Code 1, 2, 3, 4, 5 and 8’ is replaced by ‘ “R” for Destination Type Code 1, 2, 3, 4 and 5’;
(c) in row 7.1 a, column F is amended as follows:
(i) the text ‘6 = One or more body records with incorrect values’ is deleted;
(ii) the text ‘7 = Quantity higher than the one on the temporary authorisation’ is added;
(d) in row 7.1b, column E, the text ‘ “O” if Unsatisfactory Reason Code is 3, 4 or 5’ is replaced by ‘ “O” if Unsatisfactory Reason Code is 1, 2, 3, 4, 5 or 7’.
L
349/33

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L 349/34
EN
Official Journal of the European Union
19.12.2012
ANNEX II
Annex II is amended as follows:
(1) in point 2 insert after the table body between existing text ‘Field 1 is last two digits of year of formal acceptance of
movement’ and existing text ‘Field 3 must be filled with a unique identifier per EMCS movement. The way this field is
used is under the responsibility of the Member States, but each EMCS movement must have a unique number.’ new
text: ‘Field 2 is taken from the list <MEMBER STATES> (code list 3)’.
(2) point 5 is replaced by the following:
‘5. CUSTOMS OFFICE REFERENCE NUMBER (COR)
The COR is composed of an identifier of the Country Code of the Member State (taken from Code list 4) followed
by a 6-digit alphanumeric national number, example IT0830AB.’
(3) in point 8, the following row 5 is added:
‘5 Fixed transport installation’
(4) In point 11, the following row is added:
EPC CAT UNIT Description
A
P
D
‘E930
E
2
Additives falling within CN codes 3811 11, 3811 19 00 and 3811 90 00
N N N’

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Document Outline

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