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委员会实施条例(EU) 2018/505，修订实施条例(EU) 2016/323，该条例关于依据理事会条例(EU) No 389/2012，为各成员国之间关于与消费品税挂钩的信息合作与交换制定细则

技术法规类型：欧盟Eurlex法规来源：tbtmap

EURLEX ID：32018R0505

OJ编号：OJ L 86, 28.3.2018, p. 52–125

中文标题：委员会实施条例(EU) 2018/505，修订实施条例(EU) 2016/323，该条例关于依据理事会条例(EU) No 389/2012，为各成员国之间关于与消费品税挂钩的信息合作与交换制定细则

原文标题：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

生效日期：2018-04-17

废止日期：9999-12-31

法规全文：查看欧盟官方文件

is given

—	Does not apply otherwise

(see Body Record Unique Reference in box 8d)

The possible values are:

S	=	Shortage
E	=	Excess

Observed Shortage or Excess

The value of the Data Item must be greater than zero.

n..15,3

Table 13

(as referred to in Article 12)

Interruption of Movement

ATTRIBUTES

ARC

(see Code list 2 in Annex II to Regulation (EC) No 684/2009)

an21

Date and Time of Issuance

dateTime

Reason for Interruption Code

(see Code list 13 in Annex II)

n..2

Excise Office Reference Number

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

an8

Excise Officer Identification

an..35

Complementary Information

—	‘R’ if is ‘Other’

—	‘O’ otherwise

(see Reason for Interruption Code in box 1c)

an..350

Complementary Information_LNG

—	‘R’ if the corresponding text field(s) is(are) used

—	Does not apply otherwise

Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group

CONTROL REPORT Reference

Control Report Reference

(see Code list 2 in Annex II)

A ‘Control Report’ message exists in the system (including the case that it is encapsulated in a received ‘Movement History’ message) having the same and with that of the submitted message.

(see ARC in box 1a)

an16

EVENT REPORT Reference

Event Report Number

(see Code list 2 in Annex II)

An ‘Event Report’ message exists in the system (including the case that it is encapsulated in a received ‘Movement History’ message) having the same and with that of the submitted message

(see ARC in box 1a)

an16

Table 14

(as referred to in Article 13)

Alert or Rejection of an e-AD

ATTRIBUTES

Date and Time of Validation of Alert or Rejection

—	R if corresponding field is validated

—	Does not apply otherwise

dateTime

EXCISE MOVEMENT e-AD

ARC

Provide the ARC of the e-AD

(see Code list 2 in Annex II to Regulation (EC) No 684/2009)

an21

Sequence Number

The value of the data element must be greater than zero

n..2

TRADER Consignee

Trader Identification

—

‘R’ if is in:

—	“Destination - Tax warehouse”

—	“Destination - Registered consignee”

—	“Destination - Temporary registered consignee”

—	“Destination - Direct delivery”

—	‘O’ if is ‘Destination – Export’

—	Does not apply otherwise

The possible values of are described in the following table:

Destination Type Code

TRADER CONSIGNEE. Trader Identification

TRADER Place of Delivery. Trader Identification

1 -	Destination - Tax warehouse

Excise number (31)

Tax Warehouse Reference (Excise Number) (35)

2 -	Destination - Registered consignee

Excise number (32)

Any identification (*7)

3 -	Destination - Temporary registered consignee

Temporary authorisation reference (34)

Any identification (*7)

4 -	Destination - Direct delivery

Excise number (33)

(Does not apply)

5 -	Destination - Exempted consignee

(Does not apply)

Any identification (*7)

6 -	Destination – Export

VAT number (optional)

(The data group does not exist)

(see Code list 1 and Code list 2 in Annex II to Regulation (EU) No 612/2013, if applicable)

an..16

EORI Number

—	‘O’ if is ‘Destination – Export’

—	Does not apply otherwise

Provide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(5) of Directive 2008/118/EC

an..17

Trader Name

an..182

Street Name

an..65

Street Number

an..11

Postcode

an..10

City

an..50

NAD_LNG

Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group

OFFICE OF DESTINATION

Office Reference Number

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

an8

ALERT

Date of Alert

date

e-AD Rejected flag

The format of Boolean is digital: ‘0’ or ‘1’ (‘0’ = No or False; ‘1’ = Yes or True)

ALERT OR REJECTION OF E-AD REASON Code

—	‘R’ if is True

—	‘O’ if otherwise

Alert or Rejection of E-AD Reason Code

(see Code list 5 in Annex II)

n..2

Complementary Information

—	‘R’ if is ‘Other’

—	‘O’ otherwise

(see Alert or Rejection of E-AD Reason Code in box 6a)

an..350

Complementary Information_LNG

—	‘R’ if the corresponding text field(s) is(are) used

—	Does not apply otherwise

Provide the language code presented in Annex II to Regulation (EC) No 684/2009, Code list 1 to define the language used in this data group

a2’

(1) The operator type of the consignee is “Authorised warehouse keeper”. An existing identifier in the set of ;

(2) The operator type of the consignee is “Registered consignee”. An existing identifier in the set of ;

(3) The operator type of the consignee is either “Authorised warehouse keeper” or “Registered consignee”. An existing identifier in the set of ;

(4) An existing in the set of

(5) An existing identifier in the set of ;

(*1) For the place of delivery, “Any identification” means: a VAT number or any other identifier; it is optional.

(6) The operator type of the consignee is “Authorised warehouse keeper”. An existing identifier in the set of ;

(7) The operator type of the consignee is “Registered consignee”. An existing identifier in the set of ;

(8) The operator type of the consignee is either “Authorised warehouse keeper” or “Registered consignee”. An existing identifier in the set of ;

(9) An existing in the set of ;

(10) An existing identifier in the set of ;

(*2) For the place of delivery, “Any identification” means: a VAT number or any other identifier; it is optional.

(11) The operator type of the consignee is “Authorised warehouse keeper”. An existing identifier in the set of ;

(12) The operator type of the consignee is “Registered consignee”. An existing identifier in the set of ;

(13) The operator type of the consignee is either “Authorised warehouse keeper” or “Registered consignee”. An existing identifier in the set of ;

(14) An existing in the set of ;

(15) An existing identifier in the set of ;

(*3) For the place of delivery, “Any identification” means: a VAT number or any other identifier; it is optional.

(16) The operator type of the consignee is “Authorised warehouse keeper”. An existing identifier in the set of ;

(17) The operator type of the consignee is “Registered consignee”. An existing identifier in the set of ;

(18) The operator type of the consignee is either “Authorised warehouse keeper” or “Registered consignee”. An existing identifier in the set of ;

(19) An existing in the set of

(20) An existing identifier in the set of ;

(*4) For the place of delivery, “Any identification” means: a VAT number or any other identifier; it is optional.

(21) The operator type of the consignee is “Authorised warehouse keeper”. An existing identifier in the set of ;

(22) The operator type of the consignee is “Registered consignee”. An existing identifier in the set of ;

(23) The operator type of the consignee is either “Authorised warehouse keeper” or “Registered consignee”. An existing identifier in the set of ;

(24) An existing in the set of

(25) An existing identifier in the set of ;

(*5) For the place of delivery, “Any identification” means: a VAT number or any other identifier; it is optional.

(26) The operator type of the consignee is “Authorised warehouse keeper”. An existing identifier in the set of ;

(27) The operator type of the consignee is “Registered consignee”. An existing identifier in the set of ;

(28) The operator type of the consignee is either “Authorised warehouse keeper” or “Registered consignee”. An existing identifier in the set of ;

(29) An existing in the set of

(30) An existing identifier in the set of ;

(*6) For the place of delivery, “Any identification” means: a VAT number or any other identifier; it is optional.

(31) The operator type of the consignee is “Authorised warehouse keeper”. An existing identifier in the set of ;

(32) The operator type of the consignee is “Registered consignee”. An existing identifier in the set of ;

(33) The operator type of the consignee is either “Authorised warehouse keeper” or “Registered consignee”. An existing identifier in the set of ;

(34) An existing in the set of

(35) An existing identifier in the set of ;

(*7) For the place of delivery, “Any identification” means: a VAT number or any other identifier; it is optional.

ANNEX II

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)’