LegalizeCommission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods
The date at which the movement ends in accordance with Articles 19(2) and 33(4) of Directive (EU) 2020/262. Date b Global Conclusion of Receipt R
The possible values are: 1 = Receipt accepted and satisfactory, 2 = Receipt accepted although unsatisfactory, 3 = Receipt refused, 4 = Receipt partially refused, 21 = Exit accepted and satisfactory, 22 = Exit accepted with minor discrepancies detected, 23 = Exit refused. n..2 c Complementary information O
Provide any additional information concerning the receipt of the excise goods. an..350 d 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 7 REPORT of Receipt/Export BODY C ‘R’ if the value of the Global Conclusion of Receipt is other than 1 and 21 (See box 6b)
999X a Body Record Unique Reference R
Provide the Body Record Unique Reference of the associated e-AD/e-SAD (box 17a of Table 1) related to the same excise product as in the associated e-AD/e-SAD for which one of the codes other than 1 and 21 is applicable. The value of this data element must be greater than zero. n..3 b Indicator of Shortage or Excess D ‘R’ when a shortage or excess is detected for the body record concerned Possible values are: S = Shortage, E = Excess. a1 c Observed Shortage or Excess C ‘R’ if indicator in box 7b is given Provide quantity (expressed in the unit of measurement associated with the product code – See Code lists 10 and 11). The value of this data element must be greater than zero. n..15,3 d Excise Product Code R
Provide the applicable excise product code, see Code list 10 of Annex II. an4 e Refused Quantity C ‘R’ if the Global Conclusion of Receipt code is 4 (See box 6b) Provide quantity for each body record for which excise goods are refused (expressed in the unit of measurement associated with the product code – see Code lists 10 and 11 of Annex II). The value of this data element must be greater than zero. n..15,3 7.1 UNSATISFACTORY REASON D ‘R’ for each body record for which the Global Conclusion of Receipt code 2, 3, 4, 22 or 23 applies (See box 6b)
9X a Unsatisfactory Reason R
Possible values are: 0 = Other, 1 = Excess, 2 = Shortage, 3 = Goods damaged, 4 = Broken seal, 5 = Reported by AES, 7 = Quantity higher than the one on the temporary authorisation. n1 b Complementary Information C — ‘R’ if Unsatisfactory Reason Code is 0 — ‘O’ if Unsatisfactory Reason Code is 1, 2, 3, 4, 5 or 7 (See box 7.1a) Provide any additional information concerning the receipt of the excise goods. an..350 c 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 Table 7 (referred to in Article 6a(1)) Notification of accepted export (not applicable to e-SAD) A B C D E F G 1 ATTRIBUTE R a Date and Time of Issuance R
dateTime 2 TRADER Consignee O a Trader Identification C ‘O’ for Destination Type Code 6 (See Destination Type Codes in box 1a of Table 1) 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, 5, 8, 9, 10 and 11 (See Destination Type Codes in box 1a of Table 1) Provide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(1) of Directive (EU) 2020/262. an..17 3 EXCISE MOVEMENT E-AD R
999X a Administrative Reference Code R
Provide the ARC of the e-AD. See Code list 2 of Annex II. an21 b Sequence Number R
The value of this data element must be greater than zero. n..2 4 CUSTOMS OFFICE Export Place O a Reference Number R
Provide the code of the office of the competent authorities in the Member State of export responsible for excise control at the place of export. See Code list 4 of Annex II. an8 5 EXPORT DECLARATION ACCEPTANCE/RELEASE R a Reference Number of Sender Customs Office R
Provide the code of the office of the competent authorities in the Member State of export responsible for excise control at the place of export. See Code list 4 of Annex II. an8 b Identification of Sender Customs Officer O
an..35 c Date of Acceptance C — ‘R’ for Export Declaration Acceptance — Does not apply for Goods Released for Export (See box 5f)
Date d Date of Release C — ‘R’ for Goods Released for Export — Does not apply for Export Declaration Acceptance (See box 5f)
Date e Document Reference Number R
Provide a valid MRN or export customs declaration number confirmed against the Customs data. an..21 f Export Declaration Acceptance or Goods Released for Export R
Possible values: 0 = No or False, 1 = Yes or True. 0 corresponds to the acceptance of the export declaration and 1 corresponds to the release of goods for export. n1 Table 8 (referred to in Article 6a(1)) Customs rejection of electronic administrative document (not applicable to e-SAD) A B C D E F G 1 ATTRIBUTE R a Date and Time of Issuance R
dateTime 2 TRADER Consignee O a Trader Identification C ‘O’ for Destination Type Code 6 (See Destination Type Codes in box 1a of Table 1) 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, 5, 8, 9, 10 and 11 (See Destination Type Codes in box 1a of Table 1) Provide the EORI number of the person responsible for lodging the export declaration as set out in Article 21(1) of Directive (EU) 2020/262 an..17 3 CUSTOMS OFFICE Export Place O a Reference Number R
Provide the code of the office of the competent authorities in the Member State of export responsible for excise control at the place of export. See Code list 4 of Annex II. an8 4 REJECTION R a Rejection Date and Time R
dateTime b Rejection Reason Code R
Possible values: 1 = Import data not found, 2 = The content of the e-AD does not match with import data, 3 = (reserved), 4 = Negative Cross-check result, 5 = Unsatisfactory Control Result at Office of Export, 6 = ARC removed from Export Declaration Amendment (IE513) message, 7 = e-AD Request Rejection, 8 = Pre-Lodged Export Declaration Cancellation/Timer Awaiting for Export Presentation Notification Expiration. n1 5 EXPORT DECLARATION INFORMATION C — ‘R’ for Rejection Reason Code 4 or 5 — Does not apply for Rejection Reason Code 1 and 2 (See box 4b) a Local Reference Number C — ‘R’ for Rejection Reason Code 4 — Does not apply for Rejection Reason Code 5 (See box 4b)
an..22 b Document Reference Number C — ‘R’ for Rejection Reason Code 5 — Does not apply for Rejection Reason Code 4 (See box 4b)
an..21 5.1 NEGATIVE CROSS-CHECK VALIDATION RESULTS C — ‘R’ for Rejection Reason Code 4 — Does not apply otherwise (See box 4b)
999X 5.1.1 UBR CROSS-CHECK RESULT R
999X a Administrative Reference Code R
Provide the ARC of the e-AD. See Code list 2 of Annex II. an21 b Body Record Unique Reference R
n..3 c Diagnosis Code R
Possible values: 1 = (reserved), 2 = Body Record Unique Reference does not exist in the e-AD or No corresponding GOODS ITEM in the export declaration, 3 = (reserved), 4 = Weight/mass do not match, 5 = (reserved), 6 = CN codes do not match, 7 = Weight/mass do not match and CN codes do not match. n1 d Validation Result R
Possible values: 0 = No or False, 1 = Yes or True. — Value ‘0’ is used in case of a missing UBR, — Value ‘1’ is used in case where a discrepancy has been identified in COMBINED NOMENCLATURE CODE CROSS-CHECK RESULT and/or in NET MASS CROSS-CHECK RESULT. n1 e Rejection Reason O
an..512 5.1.1.1 COMBINED NOMENCLATURE CODE CROSS-CHECK RESULT C — 5.1.1.1 and/or 5.1.1.2 are ‘R’ if: the value in box 5.1.1.d is ‘1’ (Validation Result is equal to ‘1’) — 5.1.1.1 and 5.1.1.2 do not apply if: the value in box 5.1.1.d is ‘0’ (Validation Result is equal to ‘0’) a Validation Result R
Possible values: 0 = No or False, 1 = Yes or True. — Value ‘0’ is used when the cross-check validation result for 5.1.1.1 is unsuccessful, — Value ‘1’ is used when the cross-check validation result is successful. n1 b Rejection Reason O
an..512 5.1.1.2 NET MASS CROSS-CHECK RESULT C — 5.1.1.1 and/or 5.1.1.2 are ‘R’ if: — — the value in box 5.1.1.d is ‘1’ (Validation Result is equal to ‘1’) — or — 5.1.1.1 and 5.1.1.2 do not apply if: — — the value in box 5.1.1.d is ‘0’ (Validation Result is equal to ‘0’) a Validation Result R
Possible values: 0 = No or False, 1 = Yes or True. — Value ‘0’ is used when the cross-check validation result for 5.1.1.2 is unsuccessful, — Value ‘1’ is used when the cross-check validation result is successful. n1 b Rejection Reason O
an..512 5.2 NON-RELEASE FOR EXPORT C — ‘R’ for Rejection Reason Code 5 — Does not apply otherwise (See box 4b) Non-Release for Export, Notification to Member State of Export. a Document Reference Number R
an..21 6 EXCISE MOVEMENT E-AD C — ‘R’ for Rejection Reason Code 4, 5, 6, 7 or 8 — Does not apply otherwise (See box 4b)
999X a Administrative Reference Code R
Provide the ARC of the e-AD. See Code list 2 of Annex II. an21 b Sequence Number R
The value of this data element must be greater than zero. n..2 7 DRAFT E-AD C — ‘R’ for Rejection Reason Code 1 or 2 — Does not apply otherwise (See box 4b) a Local Reference Number R
Provide the Local Reference Number of the import customs declaration. an..22 Table 9 (referred to in Article 6a(2) and Article 9(3)) Export declaration invalidation notification to MSA of Dispatch/Consignor (not applicable to e-SAD) A B C D E F G 1 EXCISE MOVEMENT R
999X a Administrative Reference Code R
Provide the ARC of the e-AD. See Code list 2 of Annex II. an21 b Sequence Number R
The value of this data element must be greater than zero. n..2 1.1 EXPORT OPERATION R a MRN R
an18 b Invalidation date R
date 1.2 CUSTOMS OFFICE OF EXPORT R a Reference Number R
Provide the code of the office of the competent authorities in the Member State of export responsible for excise control at the place of export. See Code list 4 of Annex II. an8 1.3 MSA OF EXPORT R a Country Code R
Provide the Member State in the territory of which the exportation of the excise goods is carried out, using the Country Code in Code list 3 of Annex II. a2
ANNEX II
Lists of codes
LANGUAGE CODES
| Code | Description |
|---|---|
| bg | Bulgarian |
| bt | Bulgarian (Latin character) |
| hr | Croatian |
| cs | Czech |
| da | Danish |
| nl | Dutch |
| en | English |
| et | Estonian |
| fi | Finnish |
| fr | French |
| ga | Irish |
| gr | Greek (Latin character) |
| de | German |
| el | Greek |
| hu | Hungarian |
| it | Italian |
| lv | Latvian |
| lt | Lithuanian |
| mt | Maltese |
| pl | Polish |
| pt | Portuguese |
| ro | Romanian |
| sk | Slovak |
| sl | Slovenian (Slovene) |
| es | Spanish |
| sv | Swedish |
ADMINISTRATIVE REFERENCE CODE
| Field | Content | Field Type | Example |
|---|---|---|---|
| 1 | Year | Numeric 2 | 05 |
| 2 | Identifier of the MS where the e-AD/e-SAD was initially submitted | Alphabetic 2 | ES |
| 3 | Nationally assigned unique code | Alphanumeric 15 (digits and capital letters) | 7R19YTE17UIC8J4 |
| 4 | Type of movement | Alphanumeric 1 | P |
| 5 | Check digit | Numeric 1 | 9 |
- Field 1 is the last two digits of the year of formal acceptance of movement.
- Field 2 is the country code referred to in code list 3.
- Field 3 is to 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.
- Field 4 gives an identifier for the type of the movement. The value is ‘P’ for a movement of goods already released for consumption and any other value for a movement of goods under duty suspension.
- Field 5 gives the check digit for the whole ARC that will help detect an error when keying the ARC.
COUNTRY CODES
Must be identical to the codes established in the nomenclature of countries and territories for the European statistics on international trade in goods set out in Annex I to Commission Implementing Regulation (EU) 2020/1470 ([^E0013]), except:
- — For Greece, EL must be used instead of GR.
CUSTOMS OFFICE REFERENCE NUMBER (COR)
The COR is composed of an identifier of the Country Code of the Member State followed by a 6-digit alphanumeric national number, for example IT0830AB.
GUARANTOR TYPE CODE
| Code | Description |
|---|---|
| 1 | Consignor |
| 2 | Transporter |
| 3 | Owner of the Excise product |
| 4 | Consignee |
| 5 | No guarantee is provided according to Article 17(2) and 17(5)(b) of Directive (EU) 2020/262 |
| 12 | Joint guarantee of the consignor and of the transporter |
| 13 | Joint guarantee of the consignor and of the owner of the Excise products |
| 14 | Joint guarantee of the consignor and of the consignee |
| 23 | Joint guarantee of the transporter and of the owner of the Excise products |
| 24 | Joint guarantee of the transporter and of the consignee |
| 34 | Joint guarantee of the owner of the Excise products and of the consignee |
| 123 | Joint guarantee of the consignor, of the transporter and of the owner of the Excise products |
| 124 | Joint guarantee of the consignor, of the transporter and of the consignee |
| 134 | Joint guarantee of the consignor, of the owner of the Excise products and of the consignee |
| 234 | Joint guarantee of the transporter, of the owner of the Excise products and of the consignee |
| 1234 | Joint guarantee of the consignor, of the transporter, of the owner of the Excise products and of the consignee |
TRANSPORT MODE CODE
| Code | Description |
|---|---|
| 0 | Other |
| 1 | Sea Transport |
| 2 | Rail transport |
| 3 | Road transport |
| 4 | Air transport |
| 5 | Postal consignment |
| 7 | Fixed transport installations |
| 8 | Inland waterway transport |
TRANSPORT UNIT CODE
| Code | Description |
|---|---|
| 1 | Container |
| 2 | Vehicle |
| 3 | Trailer |
| 4 | Tractor |
| 5 | Fixed transport installation |
PACKAGING CODES
Use the codes as defined in the latest version of Annex VI to UN/ECE Recommendation 21.
CANCELLATION REASON CODE
| Code | Description |
|---|---|
| 0 | Other |
| 1 | Typing error |
| 2 | Commercial transaction interrupted |
| 3 | Duplicate e-AD |
| 4 | The movement has not begun at the date of dispatch |
EXCISE PRODUCT
| EPC | CAT | UNIT | Description | A | P | D |
|---|---|---|---|---|---|---|
| T200 | T | 4 | Cigarettes, as defined in Article 3 of Council Directive 2011/64/EU [^E0014], and products treated as cigarettes in accordance with Article 2(2) of that Directive | N | N | N |
| T300 | T | 4 | Cigars and cigarillos, as defined in Article 4 of Directive 2011/64/EU | N | N | N |
| T400 | T | 1 | Fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of Directive 2011/64/EU | N | N | N |
| T500 | T | 1 | Smoking tobacco, as defined in Article 5(1) of Directive 2011/64/EU, other than fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of that Directive, and products treated as smoking tobacco other than fine-cut tobacco for the rolling of cigarettes in accordance with Article 2(2) of that Directive | N | N | N |
| B000 | B | 3 | Beer, as defined in Article 2 of Directive 92/83/EEC | Y | Y | N |
| W200 | W | 3 | Still wine and still fermented beverages other than wine and beer, as defined in Articles 8(1) and 12(1) of Directive 92/83/EEC | Y | N | N |
| W300 | W | 3 | Sparkling wine and sparkling fermented beverages other than wine and beer, as defined in Article 8(2) and 12(2) of Directive 92/83/EEC | Y | N | N |
| I000 | I | 3 | Intermediate products, as defined in Article 17 of Directive 92/83/EEC | Y | N | N |
| S200 | S | 3 | Spirituous beverages, as defined in Article 20, first, second and third indents of Directive 92/83/EEC | Y | N | N |
| S300 | S | 3 | Ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC, falling within CN codes 2207 and 2208 , other than spirituous beverages (S200) | Y | N | N |
| S400 | S | 3 | Partially denatured alcohol, falling within Article 20 of Directive 92/83/EEC, being alcohol which has been denatured but which does not yet fulfil the conditions to benefit from the exemption foreseen in Article 27(1)(a) or (b) of that Directive, other than spirituous beverages (S200) | Y | N | N |
| S500 | S | 3 | Products containing ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC, falling within CN codes other than 2207 and 2208 | Y | N | N |
| S600 | S | 3 | Completely denatured alcohol, falling within Article 20 of Directive 92/83/EEC, being alcohol which has been denatured and fulfils the conditions to benefit from the exemption provided for in Article 27(1)(a) of that Directive | Y | N | N |
| E200 | E | 2 | Vegetable and animal oils – Products falling within CN codes 1507 to 1518 , if these are intended for use as heating fuel or motor fuel (Article 20(1)(a) of Council Directive 2003/96/EC [^E0015]) | N | N | Y |
| E300 | E | 2 | Mineral oils (energy products) – Products falling within CN codes 2707 10 , 2707 20 , 2707 30 , and 2707 50 (Article 20(1)(b) of Directive 2003/96/EC) | N | N | Y |
| E410 | E | 2 | Leaded petrol falling within CN codes 2710 12 31 , 2710 12 51 and 2710 12 59 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E420 | E | 2 | Unleaded petrol falling within CN codes 2710 12 31 , 2710 12 41 , 2710 12 45 and 2710 12 49 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E430 | E | 2 | Gasoil, unmarked falling within CN codes 2710 19 43 , 2710 19 46 , 2710 19 47 , 2710 19 48 , 2710 20 11 , 2710 20 15 , 2710 20 17 and 2710 20 19 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E440 | E | 2 | Gasoil, marked falling within CN codes 2710 19 43 , 2710 19 46 , 2710 19 47 , 2710 19 48 , 2710 20 11 , 2710 20 15 , 2710 20 17 and 2710 20 19 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E450 | E | 2 | Kerosene, falling within CN codes 2710 19 21 and unmarked kerosene falling with CN code 2710 19 25 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E460 | E | 2 | Kerosene, marked falling within CN codes 2710 19 25 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E470 | E | 1 | Heavy fuel oil falling within CN codes 2710 19 62 , 2710 19 64 , 2710 19 68 , 2710 20 31 , 2710 20 35 and 2710 20 39 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | N |
| E480 | E | 2 | Products falling within CN codes 2710 12 21 , 2710 12 25 , 2710 19 29 and 2710 20 90 (only for products of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)) in bulk commercial movements (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E490 | E | 2 | Products falling within CN codes 2710 12 11 , 2710 12 15 , 2710 12 70 , 2710 12 90 , 2710 19 11 , 2710 19 15 , 2710 19 31 , 2710 19 35 , 2710 19 51 and 2710 19 55 (Article 20(1)(c) of Directive 2003/96/EC) | N | N | Y |
| E500 | E | 1 | Liquefied petroleum gases and other gaseous hydrocarbons (LPG) of CN codes 2711 12 11 to 2711 19 00 (Article 20(1)(d) of Directive 2003/96/EC) | N | N | N |
| E600 | E | 1 | Saturated acyclic hydrocarbons falling within CN code 2901 10 (Article 20(1)(e) of Directive 2003/96/EC) | N | N | N |
| E700 | E | 2 | Cyclic hydrocarbons falling within CN codes 2902 20 , 2902 30 , 2902 41 , 2902 42 , 2902 43 and 2902 44 (Article 20(1)(f) of Directive 2003/96/EC) | N | N | Y |
| E800 | E | 2 | Products falling within CN code 2905 11 00 (methanol (methyl alcohol)), which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel (Article 20(1)(g) of Directive 2003/96/EC) | N | N | Y |
| E910 | E | 2 | Fatty-acid mono-alkyl esters, containing by weight 96,5 % or more of esters (FAMAE) falling within CN code 3826 00 10 (Article 20(1)(h) of Directive 2003/96/EC) | N | N | Y |
| E920 | E | 2 | Products falling within CN codes 3824 99 86 , 3824 99 92 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3824 99 93 , 3824 99 96 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products) and 3826 00 90 , if these are intended for use as heating fuel or motor fuel (Article 20(1)(h) of Directive 2003/96/EC) | N | N | Y |
| E930 | E | 2 | Additives falling within CN codes 3811 11 , 3811 19 00 and 3811 90 00 | N | N | N |
Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ L 176, 5.7.2011, p. 24).
Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ L 283, 31.10.2003, p. 51).
- Note to the table: The CN Codes used in the table for energy products are those of Commission Regulation (EC) No 2031/2001 (OJ L 279, 23.10.2001, p. 1) and Commission Implementing Regulation (EU) 2017/1925 (OJ L 282, 31.10.2017, p. 1), as laid down in Directive 2003/96/EC and Commission Implementing Decision (EU) 2018/552 (OJ L 91, 9.4.2018, p. 27).
Legend of table columns:
| EPC: | Excise Product Code |
| CAT: | Excise product category |
| UNIT: | Unit of measurement (from the list 11) |
| A: | Alcoholic strength must be given (Yes/No) |
| P: | Degree Plato may be given (Yes/No) |
| D: | Density at 15 °C must be given (Yes/No) |
UNITS OF MEASUREMENT
| Unit of measurement code | Description |
|---|---|
| 1 | Kg |
| 2 | Litre (temperature of 15 °C) |
| 3 | Litre (temperature of 20 °C) |
| 4 | 1 000 items |
MAXIMUM JOURNEY TIME PER TRANSPORT MODE CODE
| Transport Mode Code | Maximum Journey Time |
|---|---|
| 0 | D45 |
| 1 | D45 |
| 2 | D35 |
| 3 | D35 |
| 4 | D20 |
| 5 | D30 |
| 7 | D15 |
| 8 | D35 |
- Note 1:The value ‘0’ refers to multimode transport (where there is unload and reload of cargo) and covers the cases of Group Consignments, Export, Split and Change of destination.
- Note 2: In case of export, the journey time is the estimated duration of the journey up to the exit of customs territory of the Union.
- Note 3: For movements of goods already released for consumption (e-SAD), an extra 30 days are added to the maximum journey time.
NATIONAL ADMINISTRATION-DEGREE PLATO
| Country | Rate(s) Structure for Beer in °Plato |
|---|---|
| AT – Austria | Yes |
| BE – Belgium | Yes |
| BG – Bulgaria | Yes |
| CZ – Czechia | Yes |
| DE – Germany | Yes |
| EL – Greece | Yes |
| ES – Spain | Yes |
| IT – Italy | Yes |
| LU – Luxembourg | Yes |
| MT – Malta | Yes |
| PL – Poland | Yes |
| PT – Portugal | Yes |
| RO – Romania | Yes |
[^E0001]: Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ L 176, 5.7.2011, p. 24).
[^E0002]: Where, in accordance with Article 9 of this Regulation, certain requirements of this Annex apply to the fallback documents referred to in Articles 26, 27, 38 and 37 of Directive (EU) 2020/262, the explanatory notes shall apply mutatis mutandis to those documents.
[^E0003]: 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 (OJ L 121, 8.5.2012, p. 1, ELI: http://data.europa.eu/eli/reg/2012/389/oj).
[^E0013]: Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2).
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