Commission 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

Article 17 of Directive 92/83/EEC

YNN

S200S3Spirituous beverages, as defined in Article 20, first, second and third indent of Directive 92/83/EECYNNS300S3

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)

YNNS400S3Partially 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)YNNS500S3Products containing ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC, falling within CN codes other than 2207 and 2208YNNS600S3Completely 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 DirectiveYNNE200E2Vegetable 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)NNYE300E2

Mineral oils (energy products) – Products falling within CN codes

270710, 270720, 270730, and

270750 (Article 20(1)(b) of Directive

2003/96/EC)

NNYE410E2

Leaded petrol falling within CN codes

27101231, 27101251 and 27101259 (Article 20(1)(c) of Directive 2003/96/EC)

NNYE420E2Unleaded petrol falling within CN codes 27101231, 27101241, 27101245 and 27101249 (Article 20(1)(c) of Directive 2003/96/EC)NNYE430E2Gasoil, unmarked falling within CN codes 27101943, 27101946, 27101947, 27101948, 27102011, 27102015, 27102017 and 27102019 (Article 20(1)(c) of Directive 2003/96/EC)NNYE440E2

Gasoil, marked falling within CN codes

27101943, 27101946, 27101947, 27101948, 27102011, 27102015, 27102017 and 27102019 (Article 20(1)(c) of Directive 2003/96/EC)

NNY

E450E2Kerosene, falling within CN codes 27101921 and unmarked kerosene falling with CN code 27101925 (Article 20(1)(c) of Directive 2003/96/EC)NNYE460E2Kerosene, marked falling within CN codes 27101925 (Article 20(1)(c) of Directive 2003/96/EC)NNYE470E1

Heavy fuel oil falling within CN codes

27101962, 27101964, 27101968, 27102031, 27102035 and 27102039 (Article 20(1)(c) of Directive 2003/96/EC)

NNNE480E2

Products falling within CN codes

27101221, 27101225, 27101929 and 27102090 (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)

NNYE490E2

Products falling within CN codes

27101211, 27101215, 27101270,

27101290, 27101911, 27101915,

27101931, 27101935, 27101951

and 27101955 (Article 20(1)(c) of Directive 2003/96/EC)

NNYE500E1Liquefied petroleum gases and other gaseous hydrocarbons (LPG) of CN codes 27111211 to 27111900 (Article 20(1)(d) of Directive 2003/96/EC)NNNE600E1Saturated acyclic hydrocarbons falling within CN code 290110 (Article 20(1)(e) of Directive 2003/96/EC)NNNE700E2