Commission Regulation (EC) No 684/2009Show full title

Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty

[F1 [F2Table 5

(referred to in Article 6(1) and Article 8(2))

Splitting operation

A B C D E F G
1 E-AD SPLITTING R
a Upstream ARC R

Provide the ARC of the e-AD to be split.

See Code list 2 of Annex II.

an21
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 using the Member State code in Code list 3 of Annex II. a2
3 E-AD Split Details R Splitting is achieved by fully replacing the concerned e-AD by two or several new ones. 9x
a Local Reference Number R A unique serial number assigned to the e-AD by the consignor which identifies the consignment in the records of the consignor. an..22
b Journey Time D ‘ R ’ when the journey time changes following the splitting operation Provide the normal period of time necessary for the journey taking into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two-digit number (examples: H12, or D04). Indication for ‘ H ’ should be less or equal to 24. Indication for ‘ D ’ should be less or equal to the possible values of Maximum Journey Time per Transport Mode Code presented in Code list 13 of Annex II. an3
c Changed Transport Arrangement D ‘ R ’ when the person responsible for arranging the transport changes following the splitting operation

Identify the person responsible for arranging the first transport using one of the following values:

  • 1 = Consignor,

  • 2 = Consignee,

  • 3 = Owner of goods,

  • 4 = Other.

n1
3.1 CHANGED DESTINATION R
a Destination Type Code R

Provide the destination of the movement using one of the following values:

  • 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),

  • 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).

n1
3.2 TRADER NEW CONSIGNEE C

‘ O ’ if the Destination Type Code is other than 8

(See Destination Type Codes in box 3.1a)

For Destination Type Code:

1, 2, 3, 4 and 6: Change of the consignee following the splitting operation renders this data group ‘ R ’ .

a Trader Identification C

  • ‘ R ’ for Destination Type Code 1, 2, 3 and 4

  • ‘ O ’ for Destination Type Code 6

  • This data element does not apply for Destination Type Code 8

(See Destination Type Codes in box 3.1a)

For Destination Type Code:

  • 1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered consignee,

  • 6: provide the VAT identification number of the person representing the consignor at the office of export.

an..16
b Trader Name R an..182
c Street Name R an..65
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 Code list 1 of Annex II to define the language used in this data group. a2
h EORI Number C

  • ‘ O ’ for Destination Type Code 6

  • This data element does not apply for Destination Type Code 1, 2,3, 4 and 8

(See Destination Type Codes in box 3.1a)

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
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

  • ‘ O ’ for Destination Type Code 2 and 3

(See Destination Type Codes in box 3.1a)

For Destination Type Code:

  • 1: provide a valid SEED registration number of the tax warehouse of destination,

  • 2 and 3: provide the VAT identification number or any other identifier.

an..16
b Trader Name C

  • ‘ R ’ for Destination Type Code 1, 2 and 3

  • ‘ O ’ for Destination Type Code 4

(See Destination Type Codes in box 3.1a)

an..182
c Street Name C

For box 3.3 c , 3.3 e and 3.3 f :

  • ‘ R ’ for Destination Type Code 2, 3 and 4

  • ‘ O ’ for Destination Type Code 1

(See Destination Type Codes in box 3.1a)

an..65
d Street Number O an..11
e Postcode C an..10
f City C an..50
g NAD_LNG C ‘ R ’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2
3.4 OFFICE PLACE OF DELIVERY — CUSTOMS C

‘ R ’ in case of export (Changed Destination Type Code 6)

(See Destination Type Codes in box 3.1a)

a Office Reference Number R

Provide the code of the office of export at which the export declaration will be lodged in accordance with Article 161(5) of Regulation (EEC) No 2913/92.

See Code list 5 of Annex II.

an8
3.5 TRADER NEW TRANSPORT ARRANGER C ‘ R ’ to identify the person responsible for arranging the transport if the value in box 3 c is ‘ 3 ’ or ‘ 4 ’
a VAT Number O The Member State of dispatch may decide to make this data ‘ R ’ an..14
b Trader Name R an..182
c Street Name R an..65
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 Code list 1 of Annex II to define the language used in this data group. a2
3.6 TRADER NEW TRANSPORTER O The Member State of dispatch may decide to make this data ‘ R ’ when the transporter changes following the splitting operation Identify the person carrying out the new transport.
a VAT Number O an..14
b Trader Name R an..182
c Street Name R an..65
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 Code list 1 of Annex II to define the language used in this data group. a2
3.7 TRANSPORT DETAILS D ‘ R ’ when the transport details have changed following the splitting operation 99X
a Transport Unit Code R Provide the Transport Unit Code(s). See Code list 8 of Annex II. n..2
b Identity of Transport Units C

‘ R ’ if the Transport Unit Code is other than 5

(See box 3.7a)

Enter the registration number of the transport unit(s) when the Transport Unit Code is other than 5. an..35
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 those 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 Code list 1 of Annex II to define the language used in this data group. a2
f Complementary Information O Provide any additional information concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units. an..350
g Complementary Information_LNG C ‘ R ’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2
3.8 E-AD BODY R A separate data group must be used for each product composing the consignment. 999x
a Body Record Unique Reference R

Provide the Body Record Unique Reference of the product in the original split e-AD. The Body Record Unique Reference must be unique per ‘ e-AD Split Details ’ .

The value of this data element must be greater than zero.

n..3
b Excise Product Code R Provide the applicable excise product code, see Code list 11 of Annex II. an..4
c CN Code R

Provide the CN code applicable at the date of submission of the splitting operation.

The value of this data element must be greater than zero.

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d Quantity R

Provide quantity (expressed in the unit of measurement associated with the product code — See Code lists 11 and 12 of Annex II).

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.

For a movement to an exempted organisation referred to in Article 12 of Directive 2008/118/EC, the quantity shall not exceed the quantity registered in the excise duty exemption certificate.

The value of this data element must be greater than zero.

n..15,3
e Gross Weight R

Provide the gross weight of the consignment (the excise goods with packaging).

The value of this data element must be greater than zero.

The Gross Weight must be equal to or higher than Net Weight.

n..15,2
f Net Weight R

Provide the weight of the excise goods without packaging.

The value of this data element must be greater than zero.

The Gross Weight must be equal to or higher than Net Weight.

n..15,2
i Fiscal Mark O Provide any additional information concerning the fiscal marks required by the Member State of destination. an..350
j Fiscal Mark_LNG C ‘ R ’ if corresponding text field is used Provide the language code presented in Code list 1 in Annex II to define the language used in this data group. a2
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 carry fiscal marks. n1
o Density C ‘ R ’ if applicable for the excise good in question

Provide the density at 15 °C, if applicable in accordance with Code list 11 in the table in Annex II.

The value of this data element must be greater than zero.

n..5,2
p Commercial Description O The Member State of dispatch may decide to make this data required Provide the commercial description of the goods in order to identify the products transported. an..350
q Commercial Description_LNG C ‘ R ’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2
r Brand Name of Products D ‘ R ’ if the excise goods have a brand name Provide the brand name of the goods, if applicable. an..350
s Brand Name of Products_LNG C ‘ R ’ if corresponding text field is used Provide the language code presented in Code list 1 of Annex II to define the language used in this data group. a2
3.8.1 PACKAGE R 99x
a Kind of Packages Code R Provide the kind of package, using one of the codes in Code list 9 of Annex II. an2
b Number of Packages C ‘ R ’ if marked ‘ Countable ’

Provide the number of packages if the packages are countable in accordance with Code list 9 of Annex II.

In case the ‘ Number of Packages ’ is set to ‘ 0 ’ , then there should exist at least one PACKAGE with the same ‘ Shipping Marks ’ and ‘ Number of Packages ’ with value greater than ‘ 0 ’ .

n..15
—
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
d Seal Information O Provide any additional information concerning those 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 Code list 1 of Annex II to define the language used in this data group. a2
f Shipping Marks C

  • ‘ R ’ if Number of Packages is 0

  • ‘ O ’ Otherwise

an..999] ]

Textual Amendments