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EUROPEAN COMMISSION

Directorate General for Taxation and the Customs Union

EMCS Feasibility Study


FINAL REPORT

Approved

Originator:
Michel Bonnet Consultant Alcatel

Visa and Date: 19/11/99

Appraisal Authorit y:
Michle Prolat Project Officer

Visa and Date:

Appraisal Authority :
Marie-Agns Hasbrouck Project Director

Visa and Date: 19/11/99

Appraisal Authorit y:
Donato Raponi Head of Unit C4

Visa and Date:

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Excise movement and control system feasibility study

VERSION HISTORY
Pages Version 00 01 02 Date 17/11/99 Originator M Bonnet Modification Created All 3, 14, 17, 27, 28, 30, 45, 49, A-1 to A-11, C-3, E-1 to E-7, G-1 to G-4 modified added All deleted

05/01/00 L-M Ratouis Updated according to remarks of TAXUD 28/01/00 L-M Ratouis Updated according to remarks of TAXUD

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EXECUTIVE SUMMARY This report is the summary of the Feasibility Study made for the Directorate General for Taxation and the Customs Union and for the associated Member States Administrations (MSA) to propose a computerised Excise Movement and Control System. It is the final result of a study that lasted around ten months and was made with the co-operation of all Administrations involved (the European Commission and the Member States Administrations) and with the European professional organisations of economic operators. It is important to remember that the Final Report cannot be completely understood and evaluated without reading the preceding documents of the study, in particular the Summary Report of phase 1 (collection of requirements) and the Consolidated Report produced by phase 2. In several points, the details of the proposed solution have slightly changed; in such cases, the Final Report is considered as more relevant. The goal of the proposed system is to replace the current paper based Administrative Accompanying Document (AAD) used for the movements of goods under excise duty suspension, by an electronic record. To do so, it consists in the computerisation and mutual exchange of information concerning: the products subject to excise duties; the concerned offices of various Administrations; the economic operators authorised to exchange goods under excise duty suspension, and the movement guarantees they provide; the movements of goods under excise duty suspension.

To respect the applicable legislation, the economic operators must be active partners of the system; in particular the consignor has to give the relevant information on the movements and the possible updates, and the consignee has to make a report of receipt of goods. This implies that the almost 80,000 registered operators should be connected to the computerised system. The proposed solution is an interconnection of the concerned traders via the Member States Administrations. The MSAs are interconnected through the CCN/CSI infrastructure, while each MSA manages the communication with economic operators of its own country. An application server is installed in each Member State to serve economic operators and the other MSAs. The necessary functionality has been subdivided into three Groups that can be implemented in that order: Group I consists in maintaining all registers required for the follow-up of movements of excise goods; Group II is the management of the electronic AAD itself; Group III contains a series of other functions that MSAs could find useful and that exploit data produced by the two first Groups.
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Three accompanying programmes are provided to help in the development and deployment of the proposed system: an information programme, to help all partners in understanding the goal of the system, the approach and the daily usage of the system; a training programme to help users in better using the system and its applications; a support programme to help users in the difficulties encountered in their work.

The working programme is shared by the European Commission and the Member States according to the following principles: the European Commission co-ordinates the work of all partners and the accompanying programmes, it controls the global system specification and the development of common utilities; it provides the partners with an Application Centre for monitoring of operations and assessment of components; each Member State Administration creates a computer node, develops its own application and opens it to the economic operators; it participates in the accompanying programmes for the part that happens in its country.

Each partner will probably have to contract part of its duties; the present report proposes a contractual organisation for the European Commission and gives recommendations to the Member States Administrations.

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TABLE OF CONTENTS

1. INTRODUCTION ................................................................................................... 8 2. REFERENCE AND APPLICABLE DOCUMENTS.................................................... 10


2.1. 2.2. 3.1. 3.2. 4.1. 4.2. 4.3. 5.1. 5.2. 5.3. 5.4. 5.5. 5.6. 6.1. 6.2. 6.3. 6.4. 6.5. 6.6. 6.7. 6.8. 6.9. Reference documents..............................................................................................10 Applicable documents.............................................................................................10 Abbreviations and acronyms ..................................................................................11 Definitions ....................................................................................................................11 General presentation................................................................................................12 Description of phase 3 ..............................................................................................12 Necessary complements..........................................................................................12 Origin of the project ..................................................................................................13 Phase 1 ........................................................................................................................13 Phase 2, step 1............................................................................................................14 Phase 2, step 2............................................................................................................15 Phase 2, step 3............................................................................................................16 Phase 3 ........................................................................................................................17 Goals of the EMCS .....................................................................................................18 Prerequisites ................................................................................................................19 Circuit of information ................................................................................................19 Technical architecture..............................................................................................20 Proposed functionality ..............................................................................................21 Security ........................................................................................................................24 Information..................................................................................................................24 Training.........................................................................................................................25 Support ........................................................................................................................25

3. TERMINOLOGY.................................................................................................. 11

4. PRESENTATION OF THE PROJECT...................................................................... 12

5. SUMMARY OF THE PROJECT ............................................................................. 13

6. SUMMARY OF THE RECOMMENDED SOLUTION .............................................. 18

7. RISK ASSESSMENT.............................................................................................. 27 8. TASKS TO BE UNDERTAKEN ............................................................................... 32


8.1. 8.2. 8.3. Directorate General for Taxation and the Customs Union.................................32 Member States Administrations...............................................................................51 Economic operators..................................................................................................64

9. CONCLUSION ................................................................................................... 67 APPENDIX A COMMON ELEMENTS OF SPECIFICATION ....................................... 1


A.1. A.2. A.3. A.4. A.5. Formalism of the presentation...................................................................................1 Consultation of historical data ..................................................................................4 Exception and error processing ................................................................................5 Recommendations on the use of CCN/CSI ............................................................7 Allocation of specification and development tasks .............................................8

APPENDIX B - SPECIFICATION OF GROUP I ............................................................. 1


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B.1. B.2. B.3. B.4. B.5. B.6. B.7. C.1. C.2. C.3. C.4. C.5. C.6. C.7. C.8. C.9. C.10. D.1. D.2. D.3. D.4. D.5. D.6. E.1. E.2. E.3. E.4. E.5. E.6. E.7. F.1. F.2. F.3. F.4. F.5. G.1. G.2. G.3. G.4. H.1. H.2.

Management and dissemination of lists of reference ..........................................1 Consultation of MSA offices .......................................................................................9 Management and consultation of registered operators .....................................9 Management of guarantees...................................................................................15 Management and consultation of duty rates......................................................18 Consultation of VAT information .............................................................................20 Reports.........................................................................................................................20 Management of the certificates of guarantee .....................................................1 Submission and registration of AAD..........................................................................5 Warning from the consignee ...................................................................................13 Update of the AAD during the movement ...........................................................14 Receipt and discharge of AAD...............................................................................18 Export of goods ..........................................................................................................22 Claims on losses..........................................................................................................23 Consultation and retrieval of movement data....................................................26 Automatic recalls.......................................................................................................30 Reports.........................................................................................................................31 Road controls ...............................................................................................................1 Risk assessment.............................................................................................................3 Management of alerts................................................................................................6 Automatic recalls.........................................................................................................6 Collection of statistics .................................................................................................7 Movement Verification and Mutual Assistance .....................................................8 Appointment of user names and of access rights.................................................1 Management of passwords.......................................................................................2 Monitoring of connections.........................................................................................3 Consolidation of statistics ...........................................................................................5 Consultation of information by support agents .....................................................6 Correction and patching by support agents .........................................................6 Free format messages.................................................................................................7 National nodes.............................................................................................................1 Connection of officials................................................................................................1 Connection of economic operators........................................................................2 Interconnection of Member States Administrations ..............................................2 Application Centre......................................................................................................2 Estimation of traffic and volumes .............................................................................1 Availability requirements ............................................................................................2 Performance requirements ........................................................................................3 Security requirements..................................................................................................4 Introduction ..................................................................................................................1 Directorate General for Taxation and the Customs Union...................................1
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APPENDIX C - SPECIFICATION OF GROUP II ........................................................... 1

APPENDIX D - SPECIFICATION OF GROUP III .......................................................... 1

APPENDIX E - SPECIFICATION OF UTILITIES .............................................................. 1

APPENDIX F NECESSARY INFRASTRUCTURE........................................................... 1

APPENDIX G AVAILABILITY, PERFORMANCES AND SECURITY ............................. 1

APPENDIX H ESTIMATION OF COSTS ..................................................................... 1

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H.3. H.4.

Member States Administrations.................................................................................3 Economic operators....................................................................................................5

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1.

INTRODUCTION This report is the result of the feasibility study to the computerisation of the Excise Movement and Control System. It contains a summary of the study and the proposed solution to computerise the system. It is mainly based on the Consolidated Report presented to the Excise Committee and to the SCAC at end of October 1999. More precisely, it is based on the architecture Option A proposed in the Consolidated Report. It is intended to be used as the Terms of Reference for the Invitations to Tender to be launched, in particular by the Directorate General for Taxation and the Customs Union. Chapter 1 is the present introduction. Chapter 2 contains a list of the applicable documents and of the major reference documents. Chapter 3 contains a list of the acronyms used and some definitions of terms used with their exact meaning within the scope of the report. Chapter 4 is a short reminder of the goal of the Feasibility Study and more particularly of phase 3. Chapter 5 reports the progress of the study and reminds the steps that led to the proposed system. Chapter 6 contains a summary of the proposed solution that is more detailed in Appendices A to E. Chapter 7 is an initial risk assessment of the computerisation project. Chapter 8 describes the tasks to be undertaken by each activity involved in the computerisation of the EMCS. For the activities under the responsibility of the Directorate General for Taxation and the Customs Union, an organisation is proposed for the various Invitations to Tender that should be launched. For the activities under the responsibility of the Member States Administrations, the tasks are just listed and described. Chapter 9 is a general conclusion of the Feasibility Study. In addition: Appendix A contains common elements applying to the three Groups of functionality and to the common utility functions. Appendix B describes the functional modules composing Group I of functionality. Appendix C describes the functional modules composing Group II of functionality. Appendix D describes the functional modules composing Group III of functionality.
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Appendix E describes common utility functions that are not specifically part of the application but are necessary for the good functioning of the system. Appendix F summarises the requirements in terms of infrastructure. Appendix G summarises the requirements for availability, performances and security. Appendix H gives an estimation of the cost of the whole computerisation project, for the European Commission and for the Member States.

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2.

REFERENCE AND APPLICABLE DOCUMENTS 2.1. Reference documents Summary Report of phase 1 Ref. 3AT 05006 AAAA SRZZA Discussion Document Ref. 3AT 05006 AAAA DDZZA Consolidated Report Ref. 3AT 05006 AAAA CRZZA Strategy Plan Ref. 3AT 05006 AAAA SPZZA

[RD1] [RD2] [RD3] [RD4] 2.2.

Applicable documents Call for Tender Ref. XXI/98/CB-5003 Alcatel Proposal Ref. DC/SXP/PRP/98/005 Contract Ref. XXI/98/124 Quality Plan Ref. 3AT 05006 AAAA UQZZA Council Directive 92/12/EEC Council Directive 77/799/EEC Council Directive 76/308/EEC Commission Regulation (EEC) No. 2719/92 Commission Regulation (EEC) No. 2238/93

[AD1] [AD2] [AD3] [AD4] [AD5] [AD6] [AD7] [AD8] [AD9]

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3.

TERMINOLOGY 3.1. Abbreviations and acronyms Administrative Accompanying Document Anti Fraud Information System Common Communication Network / Common System Interface Common Interest User Group comma separated values Data Base Management System Design Document for National Design Applications European Commission Electronic Data Interchange For Administration, Commerce and Transport (UNO standard for the exchange commercial messages) Excise Liaison Office Excise Movement and Control System European Union File Management System Information System Invitation To Tender Thousands of Euro Member State Member State Administration New Computerised Transit System Office de Lutte Anti-Fraude (former UCLAF) Single Administrative Document (customs document) Standing Committee for Administrative Co-operation in the field of Indirect Taxation Single Transit Testing Application Transit Testing Application Value Added Tax VAT Information Exchange System Extended Markup Language

AAD AFIS CCN/CSI CIUG csv DBMS DDNTA EC EDIFACT ELO EMCS EU FMS IS ITT KEuro MS MSA NCTS OLAF SAD SCAC STTA TTA VAT VIES XML 3.2.

Definitions

The system The Directive

When used alone, stands for "the future computerised EMCS". When used alone, stands for "the Directive 92/12/EEC, as amended by Directives 92/108/EEC, 94/74/EC and 96/99/EC" Registered operator That expression covers the three profiles of economic operators that may be registered by Excise Administrations, namely authorised warehouse keepers, registered traders and tax representatives. Do not confuse with the "registered trader" defined by Article 4(d) of the Directive. DG XXI Former name of the Directorate General for Taxation and the Customs Union, used to refer to previous steps of the study. The DG When used alone, stands for "Directorate General for Taxation and the Customs Union" TAXUD When used alone, stands for "Directorate General for Taxation and the Customs Union"
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4.

PRESENTATION OF THE PROJECT 4.1. General presentation

The aim of the future computerised Excise Movement and Control System is to provide the national Administrations of the Member States with efficient means to follow-up the movement of goods subject to harmonised Excise duties, namely alcohol and alcoholic beverages, manufactured tobacco and mineral oils. To do so, the Administrative Accompanying Document should be implemented in an electronic form, to allow on-line verification of data and automatic follow-up of the movements; preventive investigation should be possible, to allow exchange of raw information, early advises, analyses, real-time controls, etc. The present project is the Feasibility Study of the planned system that includes: the collection and formalisation of the business requirements as seen by both Member States Administrations and economic actors; the detection of environmental, legal and technical constraints; the definition of an organisational, operational and technical architecture to fulfil these requirements; the definition of a harmonised solution to be proposed as the initial specification of the system, which is gradually developed and thus contains all the required potentialities. Description of phase 3

4.2.

Phase 3 covers the end of bullet 4 above. After a solution has been chosen by the Excise Committee and the SCAC, and approved by the General-Directors for Customs and for Taxation, it consists in studying the next steps of the computerisation, and in particular in better defining the tasks to be performed and the contracts that should be awarded for implementation of the EMCS. 4.3. Necessary complements

During the Feasibility Study, it has been established that the case of mineral oils should be further considered; some proposed features, that have been added following remarks coming from that sector, need to be proposed to the concerned operators and, if found useful, updated according to their remarks. Other functions could prove necessary as well. The corresponding requirements should be agreed and taken into account before the end of the System Specification phase.

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5.

SUMMARY OF THE PROJECT 5.1. Origin of the project

Developing a computerised Excise Movement and Control System was initially suggested as the major conclusion of the High Level Group on fraud in the tobacco and alcohol sectors. The initial idea was that better knowing the movements of excise goods under suspension arrangement, and in particular having that information as early as possible, could help the Member States Administrations in their control of these movements, therefore improving the efficiency of these controls. Based on that requirement, DG XXI issued an Invitation to Tender for a Feasibility Study aimed at defining the details of necessary function and organisation, and to propose plans and budgets for its implementation. That contract was awarded to Alcatel. The study began end of January 1999 and is supposed to be completed with the delivery of the present report. Its general organisation, its proposed steps and products were presented to the Excise Committee and to the SCAC end of April 1999. 5.2. 5.2.1. Phase 1 Tasks performed

Phase 1 consisted mostly in meeting the partners involved in the future system to collect their requirements and constraints. Alcatel met: fifteen Member States Administrations, four groups of professional organisations, grouped per sector (alcohol and alcoholic beverages, tobacco, mineral oils, and transport and storage). five Units of the European Commission (DGXXI/B/1, DGXXI/B/2, DGXXI/B/3, DGXXI/C/3, and UCLAF).

Specific questionnaires were prepared and sent to the Member States Administrations and to the economic operators, to help them in preparing the meetings. Meetings with European Commission services had a more open agenda. Based on the results of these meetings, as well as taking into consideration the documents provided by DG XXI or collected from other sources, a general summary was produced and written down into a report. The Summary Report of phase 1 has been presented to the Excise Committee and to the SCAC at beginning of July 1999. 5.2.2. Results

The results collected were:

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5.2.3.

the assurance that most Member States Administrations, as well as most economic operators, felt really concerned by the proposed system; a global support of the proposed system, although not general; several strong requirements expressed by interlocutors (in particular high availability of the system, speeding up of procedures, respect of national legislation); a hierarchy of functional requirements, expressed in terms of urgency. Products

The Summary Report of phase 1 contains a summary of the requirements and constraints expressed by all interlocutors met; it contains in particular: a summary of the legal and regulatory framework of excise movements under suspension arrangement; a description of actor profiles and of their roles and duties; a description of the data entities to be managed in the system; a description of required business procedures; a summary of technical constraints in each Member State; a list of additional open issues.

The Summary Report of phase 1 was delivered in English, French and German. The reports of the meetings with the Member States Administrations and with the professional organisations of economic operators are attached to the Summary Report. 5.3. 5.3.1. Phase 2, step 1 Tasks performed

During step 1, a so-called Discussion Document was built proposing various solutions able to support the required functionality, respecting the constraints and providing the users with the requested availability. The Discussion Document, accompanied by a separate note describing an additional architecture proposed for the system, was submitted both to Member States Administrations and to the professional organisations of economic operators. 5.3.2. Results

The result of step 1 was a general description of the system proposed, with a series of so-called domains of investigation, where interlocutors were invited to give their preference concerning each domain. 5.3.3. Products

The Discussion Document contains a narrative description of the proposed solution, each domain of investigation being presented in the course of the description. The major points addressed are: the general architecture of the system, with three possible scenarios (a fourth scenario was presented in a separated note see below); security requirements and possible solutions;
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Excise movement and control system feasibility study

the underlying structure of users and of data; the detailed description of the business process, with possible variants; most generally, variants rely on the level of involvement of the various profiles of users; the description of plans to implement or accompany the deployment of the system (strategies for development, for deployment to economic operators, for information of users, for training and for support); a series of first elements for planning and estimation of costs.

A separate note attached to the Discussion Document presented an additional scenario for the general architecture of the system, involving a unique contractor, the "intermediate operator", to perform the part of the technical service that is directly related to economic operators. The Discussion Document was delivered in English, French and German. 5.4. 5.4.1. Phase 2, step 2 Tasks performed

During step 2, the project team met all Member States Administrations again, and had seven meetings with professional organisations. Specific questionnaires were prepared and sent to the Member States Administrations and to the economic operators, to help them in preparing the meetings. More open meetings were organised with Units B3 and D3 of DG XXI, with OLAF and with DG VI. In these meetings, the Discussion Document was reviewed, and the interlocutors had the opportunity to give their preference among the proposed solutions, for each domain of investigation. In some cases, they suggested other alternatives and added complementary requirements. All answers and remarks were summarised and confronted with the proposed scenarios, and a global solution compliant with most requirements was built. The solution retained for each domain of investigation is generally the most preferred, but, in some cases, acceptability and compliance with particular constraints have been the decisive factor, the aim being to reach a solution acceptable for all partners. The result of step 2 was a Consolidated Report proposing one functional solution with two implementation options. The Consolidated Report was presented to the Excise Committee and to the SCAC at the end of October 1999. The choice of the preferred option should be confirmed at the beginning of February 2000. 5.4.2. Results

Step 2 allowed defining and presenting possible solutions for the implementation of the System. In most cases, there was a convergent view of most Administrations on a given domain of investigation, but it was not always the case. The result is therefore a compromise that does not always reflect a democratic vote but preserves internal coherence and compatibility with the
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particular constraints of partners. The only choice left open, on explicit request of DG XXI, is between two general architectures of the new system. These two architectures are: an architecture similar to that of the NCTS, with direct interconnection between Member States Administrations, each economic operator being connected to the MSA that registers him; an alternative solution where a unique operator is in charge of the workflow part of the system, while MSAs remain in charge of the registration of operators and of their guarantees, and of all downstream functions such as recording of road controls, risk assessment, Movement Verification and possibly Mutual Assistance. Products

5.4.3.

The Consolidated Report is an evolution of the Discussion Document built as a comparison of the two options. It contains in particular: a summary of the proposed solution, including both options; a series of prerequisites for the development of the system; a description of security requirements and a pre-view of security policies; the description of the two concurrent options, both organisational and technical; the description of the functionality retained, distributed into three Groups that may and must be implemented one after the other; more detailed description of the plans proposed in the Discussion Document, i.e. development, information, training, support and deployment; an estimation of the cost of the system in both options.

The Consolidated Report was delivered in English, French and German. The reports of the meetings with the Member States Administrations and with the professional organisations of economic operators are attached to the Consolidated Report. 5.5. 5.5.1. Phase 2, step 3 Tasks performed

In step 3, the Consolidated Report was summarised in a Strategy Plan intended to be presented to the joint meeting of General-Directors for Customs and for Taxation. 5.5.2. Results

Step 3 did not produce new results compared to step 2; the only task of that step was to write down the Strategy Plan based on the Consolidated Report and on the choice of the Excise Committee and the SCAC.
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5.5.3.

Products

The Strategy Plan is a short document summarising the Consolidated Report and based on the option most likely to be selected by the Member States, namely the classical architecture where all messages are transferred through the Member States Administrations. It insists in particular on the commitment of each partner, on the organisation, on the various programmes necessary to efficiently set-up the EMCS, and on the cost of the system. The Strategy Plan was delivered in the eleven official languages of the European Union. 5.6. 5.6.1. Phase 3 Tasks performed

Phase 3 is another writing task, aiming at producing the Final Report of the study. 5.6.2. Results

Phase 3 insists and gives more details on the contents of the various tasks to be undertaken, in particular during the first steps of the computerisation, by all partners, but in particular by the DG. 5.6.3. Products

The present report is the unique product of phase 3; it contains a short summary of the study, a reminder of the proposed functionality, and a proposed breakdown of the tasks into several Lots for Invitations to Tender.

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6.

SUMMARY OF THE RECOMMENDED SOLUTION 6.1. Goals of the EMCS

The goals of the Excise Movement and Control System are: to protect Member States' financial resources by reducing the present evasion of excise duties and of the associated VAT thanks to a better knowledge of the movement of goods and through better targeted controls; to preserve trade freedom within the framework of the applicable legislation and regulation, by allowing communication between economic operators without the Member States Administrations being allowed to stop it; to give Member States Administrations and, possibly, the registered economic operators access to up-to-date information on registers and authorisations; to enable Member States Administrations to follow up the on-going movements better and in real time, thereby helping them to carry out risk evaluations and to organise the relevant controls; to give Member States Administrations a better overview of trans-European movements, since electronic records of all movements will be kept for statistical analyses; to favour the harmonisation of rules and practice among Member States, by providing common computerised procedures; to fight against fraud and recover the evaded duties as much as possible through better targeted controls; to help honest traders in their daily work by reducing unlawful competition, and by providing them with a quick return of the discharge of their responsibility in terms of completed movements.

The Feasibility Study concluded that: the current Administrative Accompanying Document (AAD) defined in Commission Regulation (EEC) Nr. 2719/92 should be replaced with an electronic record; to ensure that Member State Administrations and economic operators have exactly the same information at the same time, the electronic AAD and all relevant administrative information should pass through these Administrations' information systems when being exchanged between economic operators; all economic operators dealing on a regular basis with excisable goods under suspension arrangement, namely authorised warehouse keepers (and their warehouses), registered traders, and tax representatives of warehouse keepers, should be connected to the proposed system, irrespective of their size; economic operators must remain responsible for the exchanged information; in return for the effort made by economic operators to provide the Administrations with quick information, the Administrations must undertake to transfer the said information automatically to the intended recipient as soon as they received it; moreover, they must help them to obtain quick discharge of lawful movements;
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legal measures would be necessary to make the use of the electronic AAD mandatory, to support certain recommended functions such as the consultation of VAT registers via the VIES system, and to allow the extension of the excise movement procedures making it possible to inform the MSAs earliest during the movement; the Member States Administrations should take advantage of the technical infrastructure to exchange information on traders and on on-going movements, in accordance with Directives 92/12/EEC and 77/799/EEC. Prerequisites

6.2.

Before the EMCS being put into operation, some tasks must be achieved by the relevant authorities, either the European Commission (TAXUD), or the MSAs, possibly together in the framework of the Excise Committee or of the SCAC: 6.3. detect and propose the necessary legal arrangements; harmonise the rules for appointing excise numbers and for allowing access to the computerised EMCS; improve the understanding of some rules and usage on movements under excise duty suspension among Member States; define the level of integration with the Mutual Assistance systems; confirm the exact structure of excise products; agree on the values of the various codes to be used by the computerised system (see the list of these codes in Appendix B). Circuit of information

The recommended solution is based on the general architecture presented in the Consolidated Report considering the architecture option A, where each Member State Administration is responsible for the processing of all electronic exchanges inside its country and exchanges information with other MSAs.

1 Commercial information

A Consignor

D Consignee

B MSA of dispatch

3 Electronic discharge 2 Electronic AAD 4 Cross-consultation

C MSA of destination

In this diagram, the plain arrows indicate exchanges of data that are part of the EMCS, whereas the dotted arrows indicate exchanges happening outside the EMCS. To allow normal business operations, the system must meet very high security requirements. In particular, it must guarantee absolute confidentiality of the transmitted information and must be permanently available, 24 hours a day and 365 days a year, with a very short service-restoration time in case of failure.
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6.4.

Technical architecture

As a consequence of the conclusions of the Feasibility Study and of the general circuit of information chosen, the following principles govern the proposed solution: all registered operators (authorised warehouse keepers and their tax warehouses, registered traders and tax representatives of warehouse keepers) must be connected to the system; all information transferred between connected economic operators transits through at least one Member State Administration; other economic operators, in particular non-registered traders (occasional consignees), do not have direct access to the system; in that case, some information should transit directly between economic operators; if any information transits directly between economic operators, it is introduced into the system under the responsibility of one, and only one, economic operator, usually the consignor; registered operators are responsible for provision of all information on movements of goods, in particular for the submission and possible update of movement information (electronic AAD), and for sending back the discharge message; all administrative information other than movement information is directly transferred between Member States Administrations; it never transits through economic operators; public information may be open to consultation on a publicly accessible Information Centre; in the scope of the EMCS, a given economic operator communicates directly only with the competent MSA.

Usage of the CCN/CSI infrastructure that is presently running to interconnect the Member States Administrations, has been recognised as an asset for the proposed system. For a temporary period, the AFIS infrastructure is proposed to support Movement Verification and Mutual Assistance exchanges, as well as complementary utility exchanges. This results in the following technical architecture:

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ECOP AFIS MSA

TAXUD

OLAF

ECOP

COM EMCS ECOP CCN CCN

CCN/CSI
COM EMCS CCN CCN AC

ECOP

ECOP

MSA

Each Member State Administration has an application server (EMCS) to process messages issued either by their officials or by economic operators; each server is connected to the CCN/CSI network through a CCN gateway; the work stations of officials (MSA) are connected to the EMCS server through the internal network of the MSA. In addition, various support centres and help desks are connected to the EMCS server and/or to the CCN gateway (not shown on the drawing). The economic operators (ECOP) are connected to the competent MSA through a communication front-end (COM) that is actually replicated so that in case of failure of one of them, the other ones are able to continue ensuring availability of the site. In most cases, economic operators just use a workstation or a stand-alone PC, but larger ones will have their own server and network. The offices of the European Commission (TAXUD and OLAF) are directly connected to a CCN gateway; the AFIS server is connected to the same gateway. The Application Centre (AC) is connected through its own CCN gateway. Each Member State Administration is in charge of the whole functionality happening inside its Local Domain. 6.5. 6.5.1. Proposed functionality Functional breakdown

To allow scaled development and deployment, the system has been broken down into three groups of functionality: Group I prerequisite for the circuit of the electronic AAD, mostly information of reference that is the object of particular Articles of the Directive with mutual commitments to exchange of information; VIES access may be assimilated to that group;
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Group II Group III

the circuit of the electronic AAD itself, including registration of certificate of guarantee for non-registered traders; modules for which the electronic AAD (Group II) is a prerequisite.

The functional modules composing the Groups are shown below with their order of dependence; plain arrows show that the referring module cannot run if the referred module is not operational, while dotted arrows show where the referred module may be temporary omitted, although desirable. Greyed modules have been quoted priority by the Administrations and by the economic operators. To improve readability, all transitive links have not been shown.

GROUP I

1 Management of lists of reference

16 Registration of duty rates

18 Reports

2 Registration of MSA offices

3 Registration of operators

4 Registration of guarantees

5 Registration of certificate

6 Submission of AAD

10 Management of criteria

9 Change of AAD

7 Receipt of AAD

13 Road controls

11 Risk assessment

GROUP II
8 Management of duty claims 12 Management of alerts

17 Statistics

GROUP III

14 Movement Verification

15 Mutual Assistance

The following paragraphs give a brief summary of the sub-systems composing each Group. 6.5.2. Group I

This group includes the prerequisite functions to operate the whole system, namely: management and dissemination of lists of reference; management and consultation of MSA offices; management and consultation of registered operators; management of guarantees; management and consultation of duty rates; consultation of VAT information; associated reports.
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Technical description is provided in Appendix B. 6.5.3. Group II

This group is composed of the functions supporting the management of the electronic AAD, these are: management of the certificates of guarantee; submission and registration of AAD; update and splitting of the AAD during movement; receipt and discharge of the AAD; connection with Customs procedures on export of goods; claims on losses; consultation and retrieve of movement data; automatic recalls; associated reports.

Technical description is provided in Appendix C. 6.5.4. Group III

This group includes the downstream functions: recording of reports of road controls; risk assessment; management of alerts; automatic recalls; statistics; Movement Verification and Mutual Assistance; exchange of free format utility messages.

Technical description is provided in Appendix D. 6.5.5. Utilities

In addition to the application functions listed above, complementary developments should be made to create: appointment of user names; change of passwords; monitoring of connections; consolidation of statistics; consultation of information by support agents; correction and patching by support agents.

Technical description is provided in Appendix E.

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6.6.

Security

The security requirements expressed during the Feasibility Study were rather highly quoted for confidentiality, authentication and integrity of messages; therefore, security has been identified as a specific domain of the implementation of the system. A draft agreement between partners of the future computerised EMCS has been proposed, containing: a first evaluation of security requirements; a proposed list of security objectives of the EMCS; a series of security principles to meet the identified objectives; a list of mutual commitments that should be taken by each category of partners.

During the implementation of the EMCS, the proposed draft agreement must be assessed, confirmed or amended, explicitly approved by partners, and the relevant security policies must be published and enforced by each partner. The following security policies will have to be created: an overall EMCS security policy, under the control of the European Commission; that policy must include the existing CCN/CSI security policy; a security policy for each Member State Administration, compatible with any existing national security policy and with the overall EMCS security policy; as far as possible, a security policy for each economic operator; at least, economic operators should be made aware and trained on the security issues of the system and commit to a minimum set of rules imposed by the security policies of the MSAs.

After implementation of the EMCS, the actual enforcement of the security policies must be regularly audited. 6.7. Information

Although not directly implemented as computerised functions, the Information programme is an integral part of services provided to the users of the EMCS. It includes: dissemination of information in "push" mode, under the form of publications (booklets, newsletters, etc.); dissemination of information in "pull" mode, under the form of questions and answers, of an Information Centre open through the world wide web to all users of the system, etc.; dissemination of information under a more interactive form, by periodic workshops targeted on various audiences.

Information should be given to all partners involved in the EMCS, including all economic operators; therefore, a two-level organisation is proposed:
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at European level, general messages are defined; at national level, the general messages are adapted to local constraints and disseminated to all officials and to the economic operators.

Professional organisations, at both levels, should be active parts of the Information programme. 6.8. Training

Although not directly implemented as computerised functions, the Training programme is an integral part of services provided to the users of the EMCS. It includes: formal training of officials, of developers / maintainers and of support agents; formal training open to economic operators: managers, end users; self-training material, such as CD-ROMs, training on web sites, etc. intended for other economic operators.

Training should be given to all partners involved in the EMCS, including all economic operators; therefore, a two-level organisation is proposed: 6.9. at European level, general outlines of training courses are defined; at national level, the courses are adapted to local constraints and disseminated to all officials and to the economic operators. Support

Although not directly implemented as computerised functions, the Support infrastructure is an integral part of services provided to the users of the EMCS. It includes: a help desk to receive all requests and complaints; each user must have a unique entry point to the support infrastructure; several support centres dealing either with technical issues (functioning of computers and of connections) or with processing issues (unexpected behaviour of the application, no answer in sensible delay...), both in each MSA and at common level.

The help desk is the unique entry point of each user to the support infrastructure. It is organised under the responsibility of each MSA, which can determine its internal organisation, for instance whether the same physical unit is directed to economic operators and to officials, or whether there should be two separate units, etc. In that domain, the only constraint is that a given user has a unique interlocutor who both receives questions and complaints and reports the solution. As a whole, the Support infrastructure must be able to solve quickly and efficiently all issues arising during the operation of the EMCS. The system specification should include precise requirements on the availability of the support interface and on the time to solve problems.
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Permanent availability of the support infrastructure (24 hours a day, 365 days a year) has been requested by the professional organisations. This means at least availability of the help desk, possibly of all support centres.

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7.

RISK ASSESSMENT The activities proposed in this document are believed to include the necessary measures to fight against the major risks of the computerisation process. This is more detailed in the following tables. Identified risks have been distributed onto four domains, with unequal importance: cost: although the overall cost of the system is high, there are many and important arguments favouring quick implementation; organisation: the complex organisation involving many partners and many providers necessitates careful co-ordination and monitoring; usage: understanding and good operation of the system necessitate careful preparation of the awareness of all potential partners; technical: consequences of organisational choices must be carefully estimated and the convenient verifications implemented.

Domain: Cost Risk: Low Consequences: Medium Title: Over-estimation of costs Description: The total estimated cost of the system was felt very high by Member States Administrations Potential impact: It could be difficult to convince budgetary authorities, resulting either in a rejection of the system or in additional delays MSAs could require an extension of the overall planning Extra costs due to additional delays Measures suggested: Re-use as much existing resources as possible Insist on the expected savings in terms of evaded duties Domain: Cost Risk: Medium Consequences: Medium Title: Under-estimation of costs Description: Budget estimation of a Member State Administration could be underestimated. Potential impact: The concerned MSA could not keep its commitments. Additional delays resulting in extra costs. Measures suggested: Assess estimation of each MSA compared to other ones and to the figures estimated by the DG, in particular the items concerning common work such as participation in the system specification and in the system validation. Insist on the expected savings in terms of evaded duties

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Domain: Organisation Risk: High Consequences: Medium Title: Co-ordination Description: Many tasks necessitate contributions of the DG and of the MSAs Potential impact: De-synchronisation of contributions resulting in additional delays Extra costs due to additional delays Measures suggested: Precise initial planning Obtain explicit commitment of all Member States Administrations Several persons of the Central Project Office to be devoted to relationship with MSAs Regular exchange of planning data with MSAs Domain: Organisation Risk: Medium Consequences: Low Title: Planning Description: Partners, in particular economic operators, could underestimate the tasks to be undertaken before deployment of the system. Potential impact: Delays in the deployment Extra costs due to additional delays Measures suggested: Information programme starting as soon as possible in the overall planning Domain: Organisation Risk: Medium Consequences: Low Title: De-synchronisation of a Member State Description: A MSA could not be ready in due time to open the service Potential impact: The service could not be open at the same time in all Member States. The economic operators would have to use both the paper system and the computerised system at the same time. Measures suggested: Precise commitments on the delays. Careful follow-up of the progress in each Member State by the Central Project Office. Domain: Usage Risk: Medium Consequences: Medium Title: Understanding of the system Description: Partners, in particular economic operators, could have a wrong view of the system and misuse it. Potential impact: Delays in the deployment Misuse of the system by beginning Additional training necessary to palliate lack of understanding Measures suggested: To be taken into account in the first communication actions of the Information programme

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Domain: Usage Risk: Medium Consequences: Medium Title: Operation Description: Usage of the end user interfaces could prove difficult (both for understanding the contents of each message and for operation of user interfaces) Potential impact: Rejection of the system by officials and by economic operators Abuse of calls to the support infrastructure Measures suggested: Training programme Qualification of the proposed user interfaces with potential end users, in national application specification phases modelling or prototyping could prove useful. Domain: Usage Risk: Medium Consequences: Low Title: Acceptation by users Description: The proposed system implies change of usage of officials and of economic operators Potential impact: Gap between the specified system and interpretation of messages by users (both by officials and by economic operators) Measures suggested: Deeply involve MSAs and professional organisations in the system specification phase Information programme Domain: Technical Risk: Low Consequences: High Title: Change of architecture or of major specification choice during the development process Description: The choice of an architecture option cannot be easily changed, as well as the major choices recommended by the Feasibility Study Potential impact: If found necessary, change of architecture or of basic specification would require resuming the development from Phase 3 of the Feasibility Study (re-define and re-launch ITTs) or from some point of the system specification. This would result in an additional delay depending on the time where the decision would be taken, and in the dead loss of the cost of tasks already performed almost nothing could be rescued. The consequences become more important as the decision is taken later. Measures suggested: State very precisely and from the very beginning of the computerisation project the reasons to choose an architecture and the major specification choices (to be done in co-operation with the Member States). Re-assess these choices in particular at the end of the System specification.

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Domain: Technical Risk: Medium Consequences: Medium Title: Efficiency and reliability Description: The architecture proposed is believed to have some weakness in efficiency and reliability. Potential impact: Could result in bad performances and in numerous errors and failures, and possibly rejection by users. Measures suggested: Testing of performance and robustness included in the certification process of all applications Domain: Technical Risk: High Consequences: Medium Title: Development Description: The proposed solution includes the development of fifteen applications by fifteen MSAs Potential impact: Cost of co-ordination Delays. Measures suggested: System specification focused on interfaces and completely approved by MSAs Creation of CIUGs Careful procedure of certification for all applications Domain: Technical Risk: Low Consequences: High Title: Dependence on CCN/CSI Description: The inter-MS communication of the EMCS depends on the CCN/CSI infrastructure Potential impact: The present availability requirements of CCN/CSI are lower than those of the EMCS, therefore in case of breakdown of one CCN connection, the EMCS site could not recover in the required delay. Measures suggested: Estimate the cost to upgrade CCN/CSI to the required level. Specify and estimate a fallback solution involving other links. Domain: Technical Risk: Low Consequences: Medium Title: Dependence on national network Description: The intra-MS communication of the EMCS depends on the national communication providers. Each economic operator should have the ability to choose his own communication provider. Potential impact: Some providers are less reliable than others are, potentially resulting in unavailability of the operator's connection. Same risk on the connection of MSA offices through the internal network of the MSA. Measures suggested: Select professional-level service providers and recommend economic operators to use their services rather than cheaper ones. Re-assess reliability of the internal network.
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Domain: Technical Risk: Low Consequences: Low Title: Dependence on common tables with the NCTS Description: Part of the reference data are extracted from the same table as the corresponding data from the NCTS, and managed using common tools. Potential impact: The common tool could become unavailable, resulting in delays in the update of reference data. Measures suggested: Define a fallback solution with tables maintained using simple office tools. Domain: Technical Risk: Low Consequences: High Title: Fallback procedures Description: If the system is stopped for a long time (several days), it is not possible to wait for operations to come back to operational state Potential impact: Blocking of economic life of some operator or of a Member State unacceptable Measures suggested: Backup configuration to be regularly verified Explicit procedures to be created by the Member States Administrations for fallback on paper solution and return to computerised procedure

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8.

TASKS TO BE UNDERTAKEN 8.1. Directorate General for Taxation and the Customs Union

8.1.1. Introduction Referring to the trans-European development policy, the EMCS should be developed in three phases in accordance with the classical "V" development cycle proposed by the MaXXIme methodology. The main activities identified under the responsibility of the DG are: Central Project Office, including the co-ordination of the support programme and the monitoring of deployments; central quality management; central security; system specification; development of validation tools; development of common application tools; Application Centre; central information programme; central training programme.

The following paragraphs summarise each activity fulfilling these duties, under the following outline: list of tasks: split the activity into individual tasks according to profile and responsibility; documentation: the documentation used as input of the activity; products: products delivered as output of the activity, such as documents, software, hardware contractual approach: typical contracting relationship that could be set up to perform the activity; profiles: for assistance and general activities, a short description of the required competencies; constraints: particular constraints (delay, relationship, profile, ).

These descriptions are intended to be used by the DG as terms of reference for invitations to tender. They should be completed by other documents produced by the Feasibility Study, in particular the Consolidated Report. A summary of the recommended organisation of ITTs is presented in paragraph 8.1.13. To improve efficiency of relationship, it is recommended that partners agree on a common working language, for instance English. Intermediate documents submitted to comments of the Member States Administrations should be produced at least in the three working languages of the European Commission (English, French and German). Final documents (in particular those that should be re-used as input by the MSAs) would have to be published in all languages of the European Union.
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8.1.2. Central Project Office The main purpose of this activity is to supervise the realisation of the whole computerisation of the EMCS, in particular to co-ordinate the work carried out both under the responsibility of the DG and under the responsibility of MSAs. Input documentation: documentation produced during the EMCS Feasibility Study; MaXXIme methodology.

Description of the tasks: Tasks Organisation Contents Set up the organisation dedicated to follow up the whole computerisation (as described in the Consolidated Report). Produce the Project Management Plan defining: roles, responsibilities and obligations; overall work breakdown structure of the computerisation project with the associated responsibilities (hardware, functional specification, technical specification, detailed specification, coding, validation, integration, acceptance, warranty, etc.) description of activities; objectives and expectation of the project; overall environment of the project; general constraints of the project; obligations of each partner; sequences of tasks and initial planning; etc.

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Tasks Contents Planning and Set up the initial Project Time Plan defining the main progress monitoring milestones, including part of responsibility of the MSAs: Work Breakdown Structure (WBS); chaining of tasks (PERT chart); start and end dates of each activity (GANTT chart); deadlines for awarding contracts; dates for approval documentation; dates of validation, acceptance, implementation; etc. Define exchange formats between the various planning tools to be used by partners. Update the Project Time Plan, at least monthly; to do so, define when and how the Central Project Office gets information on each activity, and how that information is used to update the Project Time Plan. Establish and disseminate progress reports. Anticipate and assess possible difficulties due to slippage of some activities, and consequences on other activities; propose corrective actions to remedy the situation. Co-ordination Co-ordinate activities of all MSAs and other partners: organise and chair the various Committees and working groups; disseminate documentation produced by the providers of the DG, either for examination and comments, or for application; permanently monitor the progress of MSAs; assist MSAs in understanding and organising their contribution to the computerisation project; collect reporting and contributions of MSAs, summarise, disseminate summaries; propose additional activity programmes; control the progress of contractors. Contracting Prepare and publish Invitations to Tender. Select providers. Set up the Service Level Agreement (SLA) of each common provider, in particular of the operator of the Application Centre. Follow up the contractual relationship with each contractor. Technical authority Approve the documentation produced by the providers of the DG. Approve the technical documentation submitted by the MSAs (for the part of each application that concerns the inter-MSA exchanges). As necessary, audit developments in MSAs. As necessary, organise and chair technical meetings on particular points.

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Contents Define the general acceptance procedure: responsibility of participants; categories of products (deliverables, intermediate delivery, ); type of deliverable (document, hardware, software, training, others services, ); time allowed for comments; type of approval (full, partial, with reserves, ); notification of acceptance, in particular when linked with a payment; etc. Define the Project final acceptance necessary to authorise the global deployment of the EMCS. Chair the acceptance process of software developed under the responsibility of the DG. If accepted by the MSA, witness acceptance of software developed under the responsibility of each MSA. Chair final formal certification of the software developed by each MSA. Deployment policy Establish a common Deployment Strategy Plan Co-ordination of Audits on the actual progress of the deployment in deployments each Member State: co-operation with the MSAs; relationship with professional organisations. Risk management Set up a Risk Management Plan: for each step of the project, identify the type and level of risks that could be encountered; define measures to prevent consequences of risks; inform partners (contractors and MSAs); etc. Update risk assessment according to the progress of the implementation. Support Define the support organisation. Define support policy. Define agreements and procedures of co-operation. Define circuits of communication. Define profiles and competence of national support centres. Define necessary training for support agents. Monitor support activities of MSAs. Co-ordinate of the activities of national support centres. Output documentation: Project Management Plan; Project Time Plan (initial and updates); progress reports;
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Tasks Acceptance

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Invitations to Tender for common providers; contracts and Service Level Agreements of common contractors; general acceptance procedure; common Deployment Strategy plan; Risk Management Plan (initial and updates); support policy; procedures of collaboration; results of audits

Contractual approach: The tasks of the Central Project Office must be carried out under the direct responsibility of the senior Project Officer, which is mandatory an official of the DG. In any case, a group of officials must participate in the Central Project Office. Therefore, it is recommended to organise the Central Project Office with three categories of members: responsible officials to take the responsibility of the computerisation project and to perform tasks that certainly cannot be delegated (preparation of budgets, launching of ITTs, selection of providers, reporting to the hierarchy, formal relationship with other services of the European Commission, with the MSAs and with the contractors...) "intra-muros" consultants to carry on the day-to-day work as assistants to the officials (preparation of work, secretarial work, co-ordination...); a contract awarded to an external team, which can perform better-defined tasks such as follow-up of planning, reporting, technical evaluation, etc.

The distribution of tasks among the three categories should be done according to the ability of TAXUD to create positions for officials and for intra-muros consultants. Profiles: Profile Senior Project Manager (official) Deputy Project Manager (official) Excise experts dealing with legal and regulatory aspects of the documentation produced (at least one official plus possible non officials) Technical experts to monitor acceptance of all technical deliveries (documents, hardware, software) (do not need to be officials) Dates From T0-6 to T0+54 months From T0-6 to T0+54 months From T0 to T0+30 months

From T0+6 to T0+30 months

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Profile Assistants to monitor the activities of the MSAs, deployment of the EMCS, the support, etc. (do not need to be officials). Constraints:

Dates From T0+30 to T0+54 months

The Senior Project Manager and the Deputy Project Manager should be appointed as soon as possible, so that they can co-ordinate the preparation of the whole computerisation. The main part of the team should be set up for the beginning of the computerisation, therefore the ITTs for consultants and a possible external team should be issued very first in the project, at the same time as the ITT for system specification (see below). 8.1.3. Central quality management The purpose of this activity is to set up the overall quality policy of the system and to control that all partners (the DG, the MSAs and their providers, and the economic operators) conform to that policy. Input documentation: documentation produced during the EMCS Feasibility Study MaXXIme methodology trans-European development policy outline of the Project Management Plan

Description of the tasks: Contents Referring to the Project Management Plan, produce the global Quality Plan describing the common rules and procedures to manage the computerisation including: common rules to be respected by all partners; roles and responsibilities, including contractual relationship; common procedures and procedures for central activities (communication, quality, archiving, configuration management).; Each provider should produce its own Quality Plan conforming to the global Quality Plan. The Quality Plan must conform to the model provided by the MaXXIme methodology. Quality assurance Supervise the implementation of the quality procedures by partners. Ensure that all actions defined in the Quality Plan are actually performed in due time, and that results are properly registered.
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Tasks Quality Plan

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Tasks Quality control

Contents Systematic control of deliveries made by the providers of the DG. Control of conformance of the specifications submitted by the MSAs. Record traceability, in particular where specific decisions are taken. Periodic quality audits. Publish results of audits.

Output documentation: Quality Management Plan quality procedures quality records traceability records audit procedures results of quality audits

Contractual approach: The DG might perform quality assurance and quality control by their own means, but it is rather recommended to launch an Invitation to Tender to select a contractor able to perform the tasks described. The contractor of quality assurance may be the same as for the assistance to the Central Project Office. Profiles: Profile Quality experts to establish quality plan and procedures and for quality assurance Quality controllers Constraints: Same as for the Central Project Office. 8.1.4. Central security The DG must define the EMCS security policy based on the mutual commitments taken by each Member State based on security principles. Input documentation: documentation produced during the EMCS Feasibility Study Project Management Plan Quality Management Plan CCN/CSI Security Policy Dates From T0 to T0+54 months

From T0 to T0+48 months

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Description of the tasks: Tasks Contents Security agreement Produce the EMCS Security Policy, including: collection of security requirements from all MS; security objectives; security principles; mutual commitments on security to be taken by each category of partners (refer to the Consolidated Report) etc. Define the level of security and availability for each part of the EMCS. Define an overall contingency plan in case of general breakdown of the system, in particular in case of long lasting unavailability of CCN/CSI. Security control Specifically verify that the security commitments are properly taken into account in all plans, specifications, procedures, etc. produced by each provider and by each MSA. Verify that the MSAs have and apply procedures to fulfil all the commitments they took. Summarise and publish the results of the periodic security audits made in the Member States. Report to Central Project Office. Output documentation: EMCS Security Policy procedures to apply the EMCS security policy overall contingency plan audit procedures results and published summary of security audits

Contractual approach: The DG might perform security definition and control by their own means, but it is rather recommended to launch an Invitation to Tender to select a contractor able to perform the tasks described. The contractor for the central security may be the same as for the assistance to the Central Project Office. Profiles: Profile Dates From T0 to T0+12 months Security experts to establish security policy and procedures should remain available afterwards for maintenance of procedures Security auditors From T0+12 to T0+54 months
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Constraints: Same as for the Central Project Office. 8.1.5. System Functional and Technical Specifications The purpose of this activity is to define the functional and technical specifications of the EMCS, including complementary functions such as utilities, testing tools, etc. Input documentation: documentation produced during the EMCS Feasibility Study Project Management Plan Quality Management Plan Project Time Plan (initial and updated) EMCS Security Policy; note that the Security Policy will be developing during the system specification, therefore this link is rather a co-ordination with the central security management activity CCN/CSI documentation

Description of the tasks: Tasks System functional specification Contents Description of the functionality of the EMCS in terms of functional modules and of interfaces, including the common application modules to be developed under the responsibility of the DG (management of reference data, message builder and message viewer, technical monitoring, consolidation of statistics...) Description of the breakdown of the EMCS into modules, and of their interfaces. Must be so precise that it can be used by all MSAs as imperative requirements for their own development (refer to the DDNTA of the NCTS) Define the Test Plan for the software products developed under the responsibility of the DG: technical environment required; necessary tools; description of the tests to be carried out on the product delivery and expected results; formal verification of the documentation linked to the delivery; etc. Define the objects to be validated for acceptance of a national application at European level Describe environments, roles and responsibilities, objects to be assessed (documentation, software, procedures, etc.) Must be made of two parts: technical (compliance of interfaces) and functional (compliance of semantics)
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System technical specification

Test plans

Acceptance Plan

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Tasks Contents Specification of Define a series of operational scenarios (including the validation scenarios major cases of error) that must be applied for validation of national applications: initial state of the data base of the TTA-similar tool; sequence of operations; expected final result. Complementary, tests for robustness and performances should be defined. Technical training Technical training of developers of national applications. Must cover both CCN/CSI aspects and EMCS aspects. Output documentation: System Functional Specification System Technical Specification External Interface Specification Glossary of Terms EDI Mapping Specification Test Plans of the common applications validation scenarios System Functional Acceptance Plan System Technical Acceptance Plan

After approval by the Central Project Office, these documents must be distributed to all Member States Administrations and to the European Federations of professional organisations for explicit agreement before being used as mandatory reference for their own developments. Contractual approach: To guarantee the homogeneity of the system defined and avoid problems at the boundary of roles, the whole system specification must be awarded to a single company. Alternatively, the DG is considering an in-house specification involving the participation of persons delegated by the various MSAs; such an organisation should be agreed by the MSAs and must anyway be controlled by technical persons. This does not relieve MSAs from explicitly validating the specification. Constraints: The System Specification must be contracted separately from the three preceding contracts (Assistance to Central Project Office, Quality and Security). 8.1.6. Development of validation tools The purpose of this activity is to specify and develop validation tools used by MSAs and the DG for acceptance tests.
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Input documentation: Project Management Plan Quality Management Plan Functional Specification Technical Specification External Interface Specification Glossary of Terms EDI Mapping Specification System Functional Acceptance Plan System Technical Acceptance Plan TTA and STTA tools of the NCTS.

Description of the tasks: Tasks Specification of validation tools Contents Description of the tools proposed to the MSAs for validation and certification of their applications. Must cover all inter-MSA interfaces of the EMCS. Two tools to be described: stand-alone tool to be proposed to the MSAs to help them in local pre-acceptance (similar to the STTA application of the NCTS); central tool to support certification of applications (similar to the TTA application of the NCTS). A STTA-like tool to be provided to the MSAs if they wish so, to perform tests on their own developments. A TTA-like tool to be installed in the Application Centre for validation and certification of applications

Development of validation tools

Output products: specification of validation tools software validation tools

Contractual approach: Three strategies may be proposed, in order of preference: have an agreement with the NCTS team to have these tools developed by their present holder (normally, the NCTS Application Centre); let the new EMCS Application Centre develop them; launch a specific ITT.

Constraints: If the company selected to carry out this development does not have knowledge of the existing test applications, it should be necessary to provide them with training and assistance by the NCTS.

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8.1.7. Development of application tools The purpose of this activity is to develop common applications. Input documentation: Project Management Plan Quality Management Plan Work Breakdown Structure EMCS Security Policy Project Time Plan (initial and updated) System Functional Specification System Technical Specification External Interface Specification Glossary of Terms EDI Mapping Specification System Functional Acceptance plan System Technical Acceptance plan CCN/CSI documentation NCTS system documentation AFIS documentation

Description of the tasks: Tasks Development of application tools Contents These tools are: management and dissemination of tables of reference; as far as possible common tools with the NCTS (in particular for the lists of codes and for the list of offices); extraction of duty rates by consultation of Member States for information of the economic operators; message builder and message viewer to be interfaced with the AFIS client, but designed in a way that would allow to easily create a further interface with the EMCS; monitoring tools to allow the Application Centre to measure the availability of the EMCS sites and the performances they provide through specific CCN/CSI exchanges; particular tools to consolidate the statistics communicated by the MSAs to the Application Centre.

Output products: management tool of lists of codes; management tool of list of offices; management tool of structure of excise products; management tool of the thesaurus of terms; extraction utilities to produce various formats of files ready for downloading from the Information Centre;
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message builder and message viewer integrated with the thesaurus of terms and with the AFIS client; monitoring tools of the Application Centre.

Contractual approach: The Invitation to Tender for these developments should be organised into separate Lots that could be awarded to different contractors; in each case, good knowledge of the context would be an important criterion to award the contract. Constraints: If the company selected to carry out some of these developments does not have the required knowledge of the context, in particular for the management of some reference data (common with the NCTS) and for the message builder and the message viewer (to be integrated with AFIS), it should be necessary to provide them with training and assistance. 8.1.8. Application Centre An Application Centre must be created by the DG to monitor functioning of the system and to be the central support authority of the system. It would have a CCN/CSI access. In addition, it should be responsible for the management of the lists of reference, and participate in the information programme by providing dissemination facilities (Information Centre). Input products: Project Management Plan Quality Management Plan Work Breakdown Structure EMCS Security Policy Project Time Plan (initial and updated) System Functional Specification System Technical Specification System External Interface Specification Glossary of Terms EDI Mapping Specification System Functional Acceptance Plan System Technical Acceptance Plan software validation tools software application tools

Description of the tasks: There are two types of tasks: infrastructure tasks: supply the technical infrastructure of the Application Centre; operating tasks: operate the Application Centre.

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Type Infrastructure

Training

Tasks Contents Hardware and The Application Centre should be equipped with a server connected to software local work stations and to a CCN platform gateway. Firewall interfaces should be provided to protect the Application Centre against unauthorised access. In addition, one or two separate web servers must be provided for the Information Centre. Installation Install and check the applications developed for the Application Centre: management of reference data, as far as relevant; monitoring; consolidation of statistics. Internet web For the information of economic site operators, the Application Centre should operate a web site freely accessible through the Internet, providing: general information on the system, from web pages provided by the Information programme; consultation and downloading of the tables of reference, except the thesaurus of terms that should be accessible only by the MSAs; consultation and downloading of the excise duty rates. Intranet web For the information of the MSAs and of site the support agents, another web site should be accessed through the CCN/CSI web facility, with the benefit of the CCN access control lists: consultation and downloading of all tables of reference; share of experience on the usage of the system (frequently asked questions), provided by the Information programme and by the Support programme. Note that this could result in re-evaluating the necessary CCN/CSI resources. Developers Training for developers of national applications, concerning: CCN/CSI (with the help of the CCN/CSI Technical Centre) validation tools and procedures

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Type

Operation

Tasks Contents Support agents Training for technical support agents and agents of the help desks concerning the usage of common support tools. Start into Prepare and open the Application operation Centre Information Operate the web site(s) Centre Install and check the web pages issued by the information programme, training programme, support programme Get questions asked on the web site(s) and transmit to the central information programme Install new lists of reference and tables of excise duty rates. Monitoring Operate the monitoring tools and Centre analyse the results. Develop and maintain necessary tools. Detect non-conformance to the commitments for availability and time of response. Report, possibly with the concerned MSA. Propose corrective actions. Support Centre Monitor the support activities. If necessary, when several MSAs are involved in a functional/procedural problem or technical incident, act as an arbitrator on behalf of the DG. Collect know-how on the usage of the system and summarise it on the Information Centre. Certification Certification of the national applications Centre developed by the Member States, using the common validation tools (similar to the TTA tool of the NCTS).

The Application Centre does not need to be available 24 hours a day and 365 days a year. The suggested availability is to cover opening hours of all Member States, resulting in extended daily hours, six days per week. In the Invitation to Tender, an option should be requested to quote permanent availability. Output products: operating Application Centre training of technical agents reports on activity, statistics, etc. on-request developments.

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Contractual approach: A particular ITT should be launched for the Application Centre, possibly including some other parts (in particular development of specific tools). Profiles: It is the responsibility of the tenderers to determine the exact profiles of the persons composing the team of the Application Centre; versatile profiles would certainly be useful. The following skills should be provided: Profile Management and planning Technical trainers Operators Support agents Developers Persons to validate applications At least one webmaster Dates From T0+6 From T0+6 From T0+18 From T0+18 From T0+18 From T0+18 From T0+18

Note that the dates given do not take into account the development of validation tools and of common application tools; if these tasks would be awarded to the same provider, the team should begin working earlier. Constraints: The Application Centre should be able to handle calls at least in the three working languages of the European Commission, and preferably in all languages of the European Union. 8.1.9. Information programme This programme concerns all exchanges of information related to the EMCS. This should be the major way to communicate the information policy and the strategic priorities for the implementation and usage of the system. The DG defines all general orientations, including editorial contents of the information programme and basic material, but MSAs produce, from that basis, their own publications and communication actions. Input products: documentation produced during the EMCS Feasibility Study Quality Management Plan Project Management Plan Project Time Plan (initial and updated) System Functional Specification

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Description of the tasks: Tasks Information policy Contents Define targets and basic contents Strategic priorities Planning and co-ordination of plans Produce common information plan Co-ordinate with the Central Project Office (reporting, agreement of plans) Assist the Central Project Office in their relationship with external partners (such as the press) Produce periodic publications of newsletters Produce institutional booklets at the European level Disseminate publications through the Internet web site of the Information Centre Maintain Frequently Asked Questions (FAQ) documents to be published on the Internet web site of the Information Centre. Collect questions asked either on the Information Centre or transmitted by Member States Administrations, possibly by the European federations of professional organisations. As relevant, forward questions to the competent authority, in particular to national information programmes. Make answers to general questions and send back to the requestor. Select general interest questions and add to the FAQ. Organise European-level meetings and workshops Disseminate results of meetings and workshops, possibly through the Internet web site of the Information Centre Collect requirements about potential evolution Propose evolution of the system Define and plan evolution of the system

Public relations Publications

Questions and answers

Meetings and workshops

System evolution

Output products: common Information Plan publications basic material for national publications web information pages forwarding of questions and dissemination of answers common know-how on the EMCS results of meetings and workshops reporting

Contractual approach: A specific ITT should be launched for the central information programme.
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The contract may be awarded to the same provider as the central training programme, but this is not mandatory as missions are clearly separate. Profiles: Profile Co-ordinator Communication experts and assistants for preparation of publications and for organisation of workshops Technical experts Excise experts 8.1.10. Training programme The success of the system depends in a large extent of the training programme that must cover all profiles of users of the system. The DG defines the contents of each course and produces basic material to help Member States in building courses adapted to national context. Self-training material is produced at national level, from sources elaborated at common level. Input products: documentation produced during the EMCS Feasibility Study Quality Management Plan Project Management Plan Project Time Plan (initial and updated) System Functional Specification System Technical Specification Duration From T0 to T0+54 months From T0 to T0+54 months

From T0 to T0+54 months From T0 to T0+54 months

Description of the tasks: Tasks Training policy Contents Define training policy. Define profiles and contents of courses. Define training modules. Planning and co-ordination of plans. Co-ordinate with the Central Project Office (reporting, agreement of plans). Develop basic material Develop standard self-training courses. Disseminate to MSAs Co-ordination of training programmes of the MSAs.

Training tools

Supervision Output products:

training policy definition of training modules basic training tools and basic material for development of courses basic material for self-training reporting
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Contractual approach: A specific ITT should be launched for the central training programme. Note that the technical training (for developers and technical support agents) should be provided by the Application Centre. The contract may be awarded to the same provider as the central information programme, but this is not mandatory as missions are clearly separate. Profiles: Profile Co-ordinator Training methodologists Technical experts Excise experts Training developers for self-training material (not IT specialists) 8.1.11. Support programme There are no specific activities directly attached under that title. Monitoring of the support programme to be included in the activities of the Central Project Office. Daily operation of central support entrusted to the Application Centre. 8.1.12. Deployment Deployment in the European Commission should be made by the own means of the concerned Directorates, possibly with the assistance of the Application Centre: TAXUD-D/3 for the Directorate General for Taxation and the Customs Union; OLAF for their own connection (TAXUD-D/3 and the Informatics Directorate should participate to open network connections). Duration From T0+6 to T0+54 months From T0+6 to T0+48 months From T0+6 to T0+48 months From T0+6 to T0+48 months From T0+6 to T0+30 months

Monitoring of deployments in the Member States is a part of the activities of the Central Project Office. 8.1.13. Summary of ITTs The following table summarises the ITTs that should be launched by the DG during the process; preparation of each ITT should begin between four and six months before the expected beginning of work. Lot 1A Description Assistance to Central Project Office Beginnin g of work T0 Comments

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Lot 1B 1C 2 3

4A

4B

4C 4D 5 6 7

Beginnin Comments g of work Central quality management T0 Central security T0 System specification T0 Development of validation tools T0+6 Consider entrusting to a team common with the NCTS Development of application T0+6 Consider entrusting, at tools reference data least for a part, to a team common with the NCTS T0+6 Consider entrusting to Development of application the AFIS technical team tools message builder and (agreement with OLAF) message viewer Development of application T0+6 tools monitoring Development of application T0+6 tools consolidation of statistics Application Centre T0+12 Information programme T0 Training programme T0+6

Description

There is a table of compatibility between proposed Lots: a N denotes that the Lots should not be awarded together; a C denotes a compatibility with significant synergy; awarding these Lots together should be considered but is not mandatory; a P denotes compatibility without significant synergy; it is possible to award these Lots together but this would not bring a really significant benefit.. 1B C 1C C C 2 N N N 3 N N N C 4A N N N C P 4B N N N P P P 4C N N N P P P P 4D N N N P P P P P 5 N N N P C C P C C 6 N N N P P P P P P C 7 N N N P P P P P P C C

1A 1B 1C 2 3 4A 4B 4C 4D 5 6 8.2.

Member States Administrations

The Member State Administrations have to develop and implement their own EMCS application conforming to the functional and technical specifications provided by the DG.
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All MSAs are free to select tools, technical environment, hardware, etc. in accordance with their internal requirements. They may develop their application based on an existing platform, however the resulting system must be fully compliant with the specifications provided by the DG, in particular the intra-EU interfaces must be strictly compatible, both in form and in semantics, with the systems developed by other Member States. To help MSAs in verifying compatibility and in preparing the validation (certification) of their system, the DG will provide the MSAs with validation tools. The activities under the responsibility of MSAs are: National Project Office quality management security policy and management development of Group I applications acceptance of Group I applications development of Group II applications acceptance of Group II applications development of Group III applications acceptance of Group III applications information programme training programme support programme deployment

Many of these tasks will be based on documents or basis materials put by the DG at the disposal of each Member State. The following paragraphs summarise each activity by describing them as follows: list of tasks: split the activity into individual task to be performed with a particular profile and responsibility; documentation: the documentation used as input of the activity; products: products delivered as output of the activity, such as documents, software, hardware, ; constraints: particular constraints (delay, relationship, profile, ).

As the organisation of each Member State may differ significantly from each other, no lists of profiles are given, except for the National Project Office; most generally, the required skills are the same as described for the corresponding tasks of the European Commission. Each MSA has to determine how they will bring these skills together, through internal or external resources, with full-time or part-time persons, etc. Each Member State Administration is free to determine which part of these tasks can or must be contracted and should launch its own Invitations to Tender.

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The following presentation of each activity is deliberately more generic than for the DG, so that it can be adapted according to the own requirements of each Member State. Actually, activities are decomposed into unitary tasks with a list of input documents and tools provided either by the DG or by preceding tasks. According to their own constraints and requirements, each Member State may extract and adapt a subset of tasks that they consider necessary, group them into Lots for an ITT, etc. In particular, national quality assurance and the National Project Office and/or national security could be grouped, or specification and development, etc. 8.2.1. National Project Office The main purpose of this activity is to supervise all activities of the computerisation of the EMCS in the Member State. Input documentation provided by the DG: Project Management Plan Quality Management Plan Project Time Plan (initial and updated) EMCS Security Policy mutual commitments on security Service Level Agreements general acceptance procedure Test Plans Acceptance Plan Risk Management Plan

Description of the tasks: Contents Set up the organisation dedicated to follow up the part of the process that depends on the MSA. Produce a Project Management Plan; if national quality assurance is grouped with the National Project Office, a unique Project Quality and Management Plan may replace both the Management Plan and the Quality Plan. Co-ordinate activities of all contractors Planning and Define a planning in accordance with Project Time progress monitoring Plan provided by the DG. Update the Project Time Plan. Report changes of the planning to the Central Project Office. Establish and disseminate progress reports. Anticipate and assess possible difficulties due to slippage of some activities, and consequences on other activities; propose corrective actions to remedy the situation. Inform Central Project Office of any problems that impact the global planning.
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Tasks Organisation

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Excise movement and control system feasibility study

Contents Participate in the common meetings or workshops organised by the DG. Comment documentation produced by the DG or its providers. Report to the DG any information that might impact the overall progress. Control the progress of contractors. Contracting Prepare and publish Invitations to Tender. Select contractors. Set up the Service Level Agreements (SLA) of each provider, in particular of service providers (operators, support infrastructure...). Follow-up the contractual relationship with each contractor. Technical authority Comment and accept the common technical documentation provided by the DG. Approve the technical documentation submitted by the various providers contractor. Disseminate the external specification to the economic operators that want to develop their own application. Periodic technical audits on the work of providers. Participate in technical meetings organised by the DG. As necessary, organise and chair technical meetings on particular points. Acceptance Define the acceptance procedures. Define the application final acceptance of the national EMCS. Chair the acceptance process of software developed under the responsibility of the MSA. Submit national EMCS to the certification process made by the Application Centre under the control of the DG. Deployment Define the national deployment policy conforming to the common deployment policy. Supervise co-ordination with professional organisations and with the economic operators. Follow up the planning of deployment for each sector.

Tasks Co-ordination

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Tasks Risk management

Support

Contents Set up a Risk Management Plan to: for each step of the process, identify the type and level of risks that could be encountered; define measures to prevent consequences of risks; inform partners (contractors, the DG, other MSAs and economic operators); etc. This plan must conform to the common risk management plan established by the DG. Follow-up the implementation of preventing measures. Update risk assessment according to the progress. Define the support organisation. Define support policy. Accept agreements proposed by the DG. Supervise the activities of the help desk and of the technical and functional national support centres.

Output documentation: Project Management Plan Project Time Plan (initial and updates) contracts and Service Level Agreements with contractors acceptance procedures Deployment Strategy Plan risk management plan (initial and updates) support policy results of audits

Required skills: As for the European Commission, a Senior Project Manager and a Deputy Project Manager must be designated as soon as possible, both must be officials. Beside these two persons, and as much as necessary, other persons should cover the following skills: planning and budgetary prevision; co-ordination and management of providers; technical assessment, in particular participation in the system specification phase; relationship with national professional organisations of economic operators; risk management.

8.2.2. National quality assurance The purpose of this activity is to set up the national quality policy and to control that contractors conform to that policy.
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Input documentation provided by the DG: overall Project Management Plan overall Quality Plan audit procedures results of quality audits Tasks Quality Plan Contents Referring to the Project Management Plan and to the overall Quality Management Plan, produce the national quality Plan describing the common rules and procedures to manage the project. If quality assurance is grouped with the National Project Office, a unique Project Quality and Management Plan may replace both the Management Plan and the Quality Plan. Each provider should produce its own quality plan conforming to the national quality plan. Supervise the implementation of the quality procedures by partners, in particular by providers. Ensure that all actions defined in the Quality Plan are actually performed in due time, and that results are properly registered. Systematic control of deliveries made by the providers. Record traceability. Periodic quality audits. Publish results of audits.

Quality assurance

Quality control

Output documentation: Quality Management Plan quality procedures quality records traceability records audit procedures results of quality audits

Required skills: Quality experts for plans and procedures, and quality controllers. 8.2.3. National security Each MSA must define a security policy based on the EMCS Security Policy and on the mutual commitments taken by each Member State based on security principles. Input documentation: EMCS Security Policy audit procedures defined by the DG
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Description of the tasks: Tasks Security policy Contents Produce the national Security Policy, including: security requirements; security objectives (the same as for the overall security policy); security principles; lists of quality procedures; etc. Define the level of security and availability for each part of the EMCS. Define security procedures, in particular backup procedures Define national contingency plan Specifically verify that the security commitments are properly taken into account in all plans, specifications, procedures, etc. produced by each provider. Implement and control application of the security procedures. Verify that the providers have and apply procedures to satisfy all the commitments they took. Validate backup procedures and test them in operational configuration (to be done after application validation and regularly repeated) Validate the contingency plan and test it in operational configuration (to be done after application validation and regularly repeated) Report to the DG.

Security control

Output documentation: National Security Policy procedures to apply the security policy contingency plan audit procedures results of security audits

Required skills: Security experts for plans and procedures, and security auditors for controls. 8.2.4. Specification, development and validation of applications This activity groups all development activities that start from the common specification provided by the DG and end with the certification of the national application by the Application Centre under the control of the Central Project Office. Member States Administrations may create Common User Interest Groups to develop in common a part or the whole of the necessary applications.
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A specific table in Appendix A summarises the specification and development tasks to be made by each MSA, compared to the tasks to be made by the EC. Input documentation provided by the DG: System Functional Specification System Technical Specification External Interface Specification Glossary of Terms EDI Mapping Specification EMCS Security Policy System Functional Acceptance Plan System Technical Acceptance Plan software validation tools

Description of the tasks: The following tasks are given as typical tasks to be carried out for any development of application. The DG and the MSAs are committed to implement all functionality of Group I and of Group II; each MSA may choose to implement, or not, functionality of Group III, provided that this does not disturb other MSAs. Type Specification Contents Complements to the system functional specification, to support national specificity Must absolutely conform to the system functional specification Complements to the system technical Application specification, to support national technical specification specificity Must absolutely conform to the system technical specification Specification of If necessary, develop or adapt the testing tools testing tools necessary for the development and integration process. Testing plans Produce integration and validation plans Produce integration and validation scenarios Deployment Specify the principles of validating each end user interface (to be implemented by the deployment team) Tasks Application functional specification

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Type Infrastructure

Development of application

Application acceptance

Application certification

Tasks Contents Hardware and Purchase the necessary hardware equipment, both in the computing software centres and in support centres. platform Purchase the necessary basic software. Purchase or upgrade user work stations. A firewall interface should be provided to protect the computing Centre against unauthorised access. Installation Install and check the computers and their connections. Design Produce detailed design of the national EMCS application That task should be undertaken separately and successively for each Group of functionality Coding and Produce software modules and test them unit testing with unit testing tools Integration Progressively integrate developed modules according to the integration plan Technical Validate the integrated application using acceptance the local testing tools Functional Validate the application using the local acceptance validation tools (STTA-like) provided by the DG (or using an equivalent testing equipment). Submit the validated application to certification by the Application Centre, using the TTA-like tool.

Output documentation and products: Application Functional Specification Application Technical Specification validation principles for connection of end users testing and validation tools, including for economic operators operational computing platform certified application software

Contractual approach and constraints: The various groups of tasks described above may be contracted to several contractors, however, it is rather recommended to entrust all of them to a unique provider. Required skills: Classical development team(s).

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8.2.5. Information programme From the information policy defined by the DG and from the basic material it provides, each MSA produces and disseminates their own publications and communication actions. Input documentation provided by the DG: Information policy publications basic material web information pages accessible on the Information Centre

Description of the tasks: Tasks Information policy Contents Adapt common information policy to specifics of the Member State. Produce information plan Follow-up information actions Consolidate and assess user feedback. Translate and adapt, if necessary, publications published by the DG. Create and disseminate national specific publications Implement if necessary a web information site to disseminate information. Maintain Frequently Asked Questions (FAQ) documents concerning national specific points. Collect questions either asked by users or transmitted by the central Information programme. As relevant, forward questions to the competent authority, in particular to the central Information programme. Make answers to questions and send back to the requestor. Select general interest questions and add to the FAQ, possibly submit to the central information programme. Organise meetings and workshops with the national organisations concerned by the EMCS. Collect user feedback. Disseminate results of meeting and workshops, possibly through the web information site of the MSA or through the web site of the Information Centre (if found useful by the central Information programme) Collect requirements about potential evolution, in particular from professional organisations of economic operators. Propose evolution of the system.

Publications

Questions and answers

Meetings and workshops

System evolution

Output products: Information Plan


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publications exchanged questions and answers published national know-how web Information pages results of meetings and workshops

Required skills: Communication experts, excise experts, and technical experts. 8.2.6. Training programme From the general training policy, from the contents orientations and basic material provided by the DG, each MSA produces the training courses and the self-training tools. Input documentation provided by the DG: Training Policy training modules basic training tools and material for courses self-training material

Description of the tasks: Tasks Training policy Contents Define profiles and contents of courses. Define training modules. Control localisation of courses. Assess and acquire required resources. Produce training support. Produce training guides. Train trainers. Develop self-training materials for instance accessible through a web site. Register trainees. Courses for officials. Courses for support agents. Courses for economic operators. Supervise training centres. Consolidate feedback on courses.

Training tools

Training

Supervision Output products:

Courses Self-training tools Assessment of courses

Contractual approach Outsourcing of the training is recommended for economic operators.

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Training of officials may be made internally, but contractors could help in the preparation of courses. Required skills: Training experts, excise experts, developers for the supports, and trainers. 8.2.7. Support programme The aim of the support programme is to provide all partners with help in their daily work to solve appearing issues. Each user should have a unique access point to the support structure, this means that whatever the problem is, he should have a unique phone number, or e-mail address, to submit the question. That access point is called help desk. It is then the responsibility of the agent of the help desk, either to pre-analyse an easy point and give immediately the answer, or submit the question to another support team (back office), functional or technical persons of the MSA, or the CCN/CSI Technical Centre, etc. The various support centres, including the help desks, should be provided with the sufficient tools to enquire on the submitted cases and to solve pending problems; these tools should provide the support agents with a wide ability to consult the various data bases and to monitor the functioning of applications and telecommunications, and, reserved to a few number of highly skilled persons, to take physical actions such as stopping/restarting a component, clearing off a blocked case, etc. Input products provided by the DG: Support Policy procedures of collaboration support information (know-how, solutions found to fix an incident, etc.) disseminated in particular through the web site of the Information Centre.

Description of the tasks: Tasks Organisation Contents Define the organisation of support. Define support policy. Define the training necessary for support agents. Organise functional and technical support centres. Organise help desk. Select or develop, and install the necessary support tools.

Support tools

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Tasks Help desk

Support

Supervision

Contents As a part of the support, receive requests and questions from the end users (both officials and economic operators) Pre-analyse the request and, if the answer is known, give it back immediately Else, register the request, call the convenient support centre and follow-up the case until it is satisfactorily solved Guarantee full availability of the access to support On request transmitted by a help desk, or from another support centre, enquire on outstanding problems Find out solutions and take necessary actions Report incidents and their solution to supervisors Collect know-how, solution to fix incidents, etc. and consolidate. As necessary, forward feedback information to the Application Centre Report activity to the Central Project Office

Output products: support collaboration procedures support management procedure (follow-up of calls) day-to-day fixing of incidents collection of know-how technical solution to fix incidents operational help desk to receive questions and complaints operational support centre(s) to solve outstanding problems feed back of know-how to the Application Centre report to the Central Project Office (as responsible for the central support activity).

Contractual approach Outsourcing of the help desk at least for economic operators is highly recommended. Functional and support centres may be either contracted or made by the own personnel of the MSA. The help desk must be permanently available. Contrary, back office support centres do not need to be open 24/24 hours, provided that urgent operations may be performed. However, the MSAs should evaluate the cost of full availability of these support centres, either based on internal resources, or by requesting a quotation in the tenders.

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Required skills: Help desk agents and help desk supervisors, excise operational experts for functional advising, technical experts and administrators. 8.2.8. Deployment Input documentation provided by the DG: Deployment Strategy Plan validation principles for end users

Description of the tasks: Tasks Planning Contents Establish planning of deployment for each group of functionality; for Group II, take into account the common Deployment Strategy Plan set-up by the DG. Define acceptance procedures and validation scenarios for the various types of connection. Install the necessary hardware and software. Create testing environment of the connections. Install the application in the convenient offices of the MSA. Disseminate the software developed for the economic operators (if any). Co-ordinate with each official and with each economic operator to validate the connection: appoint user name; check connection; run validation scenarios; activate connection. Start into operation.

Installation

Output products: 8.3. validation procedures for each type of connection user name appointed to each user, either EMCS available at each operator's and in all concerned offices of all MSAs. Economic operators

8.3.1. Participation in the system specification and in the application specification To ensure that the system actually meets their requirements, the professional organisations of economic operators, in particular European Federations, must participate in the acceptance of the system specification. This consists in reading proposed drafts of the specification documents and in giving back their remarks and comments, exactly in the same way as MSAs have to do.
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To do so, each European Federation should delegate one person or a group of persons to participate in the review process of the system specification; these persons should be nominally designated at the beginning of the specification phase, and directly discuss with the Central Project Office for the organisation of the reviews. MSAs are invited to consider whether they want to adopt the same organisation at national level. 8.3.2. Development The economic operators which plan to use the standard interface offered by the MSA do not have to develop anything; the following tasks concern only the companies which want to develop their own application. Input products: system specification (provided by the DG); application specification, in particular design of the interfaces (provided by the MSA); testing and validation tools for economic operators (provided by the MSA).

Description of the tasks: select the convenient way of connection offered by the competent MSA, most likely EDIFACT messages exchanged through e-mail; acquire or adapt the existing Information System to create and exploit the EDIFACT messages; validate the functions created against the tools provided by the MSA (through the communication mean selected).

Output products: user documentation; validated EMCS application of the economic operator, ready for deployment.

8.3.3. Information programme The professional organisations, both European and national, must participate in the information programme by disseminating the information support provided by European Commission and by the MSAs, by giving their own understanding of the system, and by summarising and giving back the feeling of their members. The economic operators must use the various tools of the information programme to get all necessary information and to give back their remarks and comments. In particular, both professional organisations and economic operators should participate in the various workshops organised by the European and national
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Administrations. Workshops are considered as a very efficient way to exchange opinions, views and understanding and to imagine creative solutions. 8.3.4. Training programme The professional organisations, both European and national, must: collect the training requirements of their members; assess the proposed training programmes to ensure that they meet the requirements; disseminate training programmes and issue recommendations to their members; help their members in their relationship with the MSAs; possibly, collect and synthesise comments back from the training.

Each economic operator must: examine the proposed training and determine which solution is the most adequate for each profile; commit to a minimum training of each person involved in the EMCS; guarantee that the convenient courses are attended by the designated persons, or actually used if self-training is chosen.

8.3.5. Deployment Possibly after validation of their software, economic operators must: request and receive a user name from the competent MSA; using that user name, validate their connection according to the procedures defined by the MSA, even when using a full standard solution.

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9.

CONCLUSION The Feasibility Study was led with the positive co-operation of all partners met; it is obvious that there is a real need for a better management of the excise movements under excise duty suspension arrangements. For the economic operators, the expectation is both to fight against unfair competition by enforcing better and more systematic controls of the accompanying document and of the goods, and to obtain a quicker return of the discharge of the movement guarantees; they expect that it would convince MSAs to be less demanding on the requested level of guarantee. Member States Administrations will have a better view of ongoing movements by having the relevant information significantly earlier than presently, and through the - highly recommended - semi-automatic risk assessment exercised on all electronic AADs submitted. This should allow them better targeting their controls and limiting the sources of fraud, in particular frauds on falsified documents (false stamps, false signatures, re-use of the same document for several movements...). Moreover, they will have credible basic data to analyse the trade and possibly anticipate its evolution. The European Commission will be able to collect common information in order to get a better co-ordination of Member States; the structure set up for the co-operation in the computerisation project should result in closer habits of common work among MSAs. In addition, the proposed formal relationship with economic operators should remain after operational start up of the EMCS. So, expectations of all profiles of potential partners are very high and they should not be disappointed. The total cost of the proposed solution, including all accompanying measures, which are more than the half of the total amount, fits to the extent of the stakes. The development and deployment of the EMCS may be the opportunity to re-organise all relationship of partners in the domain of excise duties. For all these reasons, and although the overall cost of the proposed system is evaluated high, the deployment of a new computerised Excise Movement and Control System is highly recommended, and all measures should be taken to implement it in a time schedule as short as possible.

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APPENDIX A COMMON ELEMENTS OF SPECIFICATION A.1. Formalism of the presentation

The following paragraphs describe the UML subset used to present the proposed functionality of the EMCS; they refer to the paragraphs with the same name in Appendices B to E. A.1.a Structure of data

These paragraphs contain a sub-model of data concerning a part of application, using a simplified UML class diagram. Each class is represented by a rectangle containing only its name (attributes are described in the Data records paragraph). A solid line (the path) connecting the class symbols denotes an association between classes. Reflexive associations are possible. An optional name (usually a verb) may be given to an association; it is then shown next to the path. The end of an association where it connects to a class is called an association role. The properties attached to a role may be optionally specified; they are: role name multiplicity a text string near the end of the path attached to the considered class; a text string near the end of the path attached to the considered class, expressing the possible number of objects of the considered class that may be connected through the association to one object of the other class.
Role 1 Role 2 .. Association .. Class 2

Class 1

More precisely, the syntax used for multiplicity is: 0..* or * 1..* 0..1 1 denoting that there may be zero, one or several associations (default); denoting that there may be one or several associations; denoting that there may be zero or one association; denoting that there is always one and only one association.

Constraints may be put on associations, in particular the or-constraint that indicates a situation in which only one of several potential associations may be simultaneously instantiated for one single object. This is shown as a dashed line connecting two or more associations, all of which must have a class in common, with the constraint string ''or'' labelling the dashed line:

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Class 1

or Class 3

Class 2

A particular association, called aggregation, expresses that a class may be considered as a subclass of another class rather than an autonomous class; it is denoted by a diamond attached to the path at the end next to the main class. It implies a multiplicity of 1 at that end (there is one and only one aggregation association for each object of the sub-class) and usually a default multiplicity (zero to many) at the other end.
Class Sub-class

A.1.b

Data records

These paragraphs contain the detailed description of the object classes defined in the preceding paragraph; the attributes (fields) are described referring to the following data element definitions; no operations have been attached to the classes described.
Data element Code String Text Definition A short string of characters A longer string of characters (maximum length to be defined in specification phase depending on each case) A series of pairs (identity of language, text) Texts with a minimum formatting (in particular separation of paragraphs) A group made of several strings: - one to four lines; - a postal code; - name of a city. The country is implied by the context; else it must be added separately. A group made of several fields: - excise number (from register of operators, mandatory if registered operator); - VAT number (optional if excise number is given; mandatory if non-registered operator, must exist in VIES if given) - name; - acronym; - an address, as above. The country is implied by the context; else it must be added separately. A series of Strings describing the same object in all European languages A numeric value that it is possible to use in calculations (number of decimal positions according to each case) Other numbers would be better stored under the form of a string May be reduced to a simple date if time is not significant.
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Address

Economic operator

Captions Number

Date and time


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It should be possible to write names, addresses and texts using all European character sets including Eastern European countries. Usage of Unicode is recommended, subject to compatibility with the EDI tools of the various partners. Most generally, to support archiving of historical data, permanent data records have one begin date and one end date of validity, sometimes completed by a status. At a given time, only one version of each logical information is valid, while other ones are marked either as "cancelled" or as "replaced". The valid record may have a blank end date, that denotes that end of validity is not known yet. In other cases, the end date should be later than the begin date (possibly except in cancelled records). Cancelled records are previous erroneous records, that are kept because they could have been used at some time during the processing, even if they were actually erroneous at that time. Replaced records are previous records that have been updated to give a new applicable record. As keeping all older records in the operational tables could result in bad performances, it is recommended that the development teams consider storing cancelled and replaced records in physically separate tables. The way of archiving older records is left to decisions of each MSA, provided that history of data is kept available for a period of at least three years (national legislation may require more). A.1.c Processing

These paragraphs contain a sub-model of processing concerning the same part of application as the preceding paragraphs, using a simplified UML activity diagram. Each actor is denoted by a column (swimlane) where the activities concerning that actor are summarised; the vertical axis represents the time, from the beginning (higher part) to the end (lower part). Several drawings denote either a human action (display screen), or a storage of data (disk symbol), or an automatic processing (rectangle) or a simple store-and-forward (black circle); a rhomboid denotes an alternative with labelled outputs. Simple arrows accompanied by the name of the corresponding message denote message exchanges.

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Actor 1

Actor 2

Actor 3

Actor 4

Message 1 Input ??? Yes Message 1 Message 2 Message 2 Forward Input No Message 1 Store and process

Store Message 4

Message 3

Consult

Store

A.1.d

Messages

These paragraphs contain a description of the contents of the messages used in the concerned part of application. The messages are described either as reference to data records or by describing the fields of each message, using the same types of data elements as for data records. These descriptions do not contain the necessary common fields such as identity of sender and of recipient (user names), correlation identifiers, etc. that could prove necessary at detailed specification time. A.2. Consultation of historical data

To cover all consultations involving history of data, a general set of fields of the query message is proposed, composed of a date plus an indicator. According to the value of the date and of the indicator, the following data may be requested: presently applicable data; history of data since the given date, excluding archived data; history of data since the given date, including archived data; complete history of data, excluding archived data; complete history of data, including archived data.

Including archived data gives more information but may require a human operation and therefore a longer time of response. Contrary, in particular when the queried MSA has off-line archives, excluding archived data gives a quicker answer.

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This applies to all consultations of registered information including history, namely: A.3. A.3.a register of operators; guarantees; duty rates; movements (electronic AADs). Exception and error processing Principles

The description of business processes in Appendices B to E does not detail the general processing of errors and exceptions. To support errors, each application module should be able to create, send, receive and process error messages containing: a correlation identity of the message which caused the error; one main return code completed by complementary return codes to identify the faulty function, the identified cause of error, etc.

The cause of error or exception should be identified as much precisely as possible; for instance, if the value of a field is incorrect, the diagnostic must identify the exact field of the message and the exact cause of error, for instance "code does not exist" versus "this code cannot be given in the context", etc. A caption in each European language should be associated with each error code. In addition to the common codes defined in the system specification, each national application may have complementary local codes. It can be useful that such national codes be carried by the error messages transferred between the Information Systems of the Member States, to be used by support agents when enquiring on particular cases. These local codes do not need to be interpreted in all languages, the national support agents being the only ones able to exploit them. A.3.b Prior verifications

To reduce network overload and to improve performances, it can be considered performing formal verifications as close as possible to the source of the message, i.e. by the application module that prepares the message, provided that the necessary information is locally available. This means, for instance, verifying that a code (e.g. an excise number) conforms to a construction rule before sending the message through the CCN network. This is subject to the following conditions: each Member State Administration must precisely describe their rules for building the considered values and communicate them to other MSAs; if the rule has to change after it has been published and implemented, a mandatory change process must be carefully followed, including:
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1. publication of the new rule by the considered Member State Administration; that rule must be fully compliant with the older one, i.e. older codes must be accepted by the new rule; 2. development of the new verification algorithm by each other Member State Administration; 3. full validation of the new verification module developed by each other Member State against a set of codes provided by the updating Member State; as certification authority of the whole EMCS, the Application Centre is in charge of that validation; 4. installation of the updated application onto the nodes of all MSAs; 5. after the new application is operational on all nodes, the updating MSA may begin appointing codes according to the new rule. Any deviation to the change process may have important consequences. In particular, if the updating Member State Administration starts appointing new codes before a full green light is given by all other MSAs, a valid number can be unduly refused by the system, resulting in complaints from economic operators which could claim that it is an obstacle to free trade. Therefore, each proposed prior verification should be carefully considered, balancing the expected savings in terms of network traffic (reminding that CCN/CSI traffic has a comprehensive fixed cost that changes only if upgrade of equipment becomes necessary), against potential malfunctioning of the system, possibly involving the responsibility of the MSAs. This does not relieve the receiving application module from performing the same verifications, plus possible other ones as relevant. A.3.c Message

A general-purpose format is proposed:


Message M_GEN_ERR Description and contents From To General error message Any computer Any computer Identity of place of error Correlation identity of the original message (if applicable) Main return code Zero, one or several complementary common codes (according to the case) Zero, one or several complementary national codes (according to the case) Comments Date and time of the issuing computer

For correlation with the originating message, use of the CCN/CSI correlation means may be considered, either the synchronous transaction handle, or the CorrelId field of asynchronous queuing messages, completed by identification of the issuing place.

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A.3.d

Error codes

The possible errors and the corresponding return codes must be defined in the system specification. First list of proposed return codes: A.4. A.4.a remote site unavailable; function unavailable; incorrect query data (with field identifier and precise description of the error such as unknown code, invalid identity, etc.); data not found; user not allowed to call the function; user not allowed to access the data; time-out expired; (to be completed in the detailed system specification). Recommendations on the use of CCN/CSI Interaction modes

CCN/CSI offers two major interaction modes, namely: synchronous call of distant services, with two variants: either blocking call (call) or non-blocking call (acall/getrply) where the calling process may perform other tasks before coming back to get the reply; asynchronous queuing of messages, where a process sends messages without waiting for the answer, and another process gets and processes incoming messages.

Most generally, synchronous interactions require more computing resources than asynchronous ones and therefore they should be avoided; the standard time of response of message queuing is acceptable enough to allow using it in the normal processing of workflow. Synchronous interactions should be reserved to direct consultations where a person is waiting for the answer. A.4.b User profiles

CCN/CSI provides the users with an access control mechanism composed of two parts: a list of user profiles, centrally managed, that are associated with a list of synchronous services that the users can call and message queues that the users can read and/or write; user identities, each of them indicating either a person or a process; each user identity is registered by the MSA into one or several user profiles.

CCN user profiles must be used each time that a user identity (person or process) s allowed to directly access a CCN service or a message queue. In the case of the EMCS, this amounts to the following:

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each EMCS application of a Member State has its own user identity that is used when opening the CSI link with the CCN gateway; there should be a unique user profile where all EMCS applications of all MSAs are registered; that profile should be allowed to access all callable services and message queues participating in the EMCS workflow; some officials may receive a CCN user identity and be allowed to directly access part or all cross-consultation transactions, provided that the viewing application is running on behalf of that identity; one or several user profiles would allow to control access to these consultations; an alternative may be to have a second application with a separate user identity belonging to another user profile, specialised in calling cross-consultation transactions; AFIS users must follow the AFIS identification rules for CCN/CSI; as far as possible, if the same persons need to access cross-consultation, the same user identity should be used with different user profiles; the Application Centre should have one or several particular user identities and a dedicated user profile for monitoring purpose; in addition, the Application Centre, and possibly support agents needing to directly consult the Information Systems of other Member States should be registered in particular user profiles. Allocation of specification and development tasks

A.5.

The following tables give the leading responsibility of each partner in the specification and development of the various parts of the system; note that, with very few exceptions, when some part of application may be developed by an economic operator, there must always be a variant developed by the MSA. A.5.a Common modules Functional unit

System Application Develop-me specification specification nt Identification and authentication of users Officials No MSA MSA Economic operators No MSA / ECOP MSA / ECOP Archiving of history data Archiving of registration and No MSA MSA guarantee data Archiving of duty rates No MSA MSA Archiving of movement data No MSA MSA Consultation / retrieval of archived No MSA MSA registration and guarantee data Consultation / retrieval of archived No MSA MSA duty rates Consultation / retrieval of archived No MSA MSA movement data Storage and use of certificates of No No ECOP registration (optional) Error processing Definition of data TAXUD Processing Included in each processing
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A.5.b

Group I Functional unit System Application Develop-me specification specification nt TAXUD TAXUD TAXUD TAXUD TAXUD TAXUD TAXUD TAXUD ECOP No No

Lists of reference Definition of data Management of lists of codes Management of list of MSA offices Management of structure of excise goods Management of the thesaurus of terms Collection and preparation of data Dissemination to MSAs and installation Dissemination to economic operators Installation at economic operator's MSA offices Local consultation by MSA Local consultation by economic operator Registered operators Definition of data Management of registered operators (local) Consultation of registration data (client and server) Retrieval of registered operators (client and server) Consultation by economic operators (optional) Guarantees Definition of data Management of guarantee data (local) Consultation of guarantee data (client and server) Duty rates Definition of data Management of duty rates (local) Consultation of duty rates (client and server) VAT information Definition of data Management of data Consultation of data (client interface)
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TAXUD TAXUD MSA / TAXUD MSA / TAXUD TAXUD TAXUD TAXUD TAXUD MSA TAXUD ECOP MSA ECOP TAXUD TAXUD MSA TAXUD ECOP MSA ECOP

TAXUD No TAXUD TAXUD No

MSA MSA MSA MSA

MSA MSA MSA MSA

TAXUD No TAXUD

MSA MSA

MSA MSA

TAXUD No TAXUD

MSA MSA

MSA MSA

(VIES) (VIES) TAXUD

(VIES) MSA

(VIES) MSA

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Functional unit Reports Reports defined by the MSA A.5.c Group II Functional unit

System Application Develop-me specification specification nt No MSA MSA

System Application Develop-me specification specification nt

Certificates of guarantee Definition of data TAXUD Registration of certificate of No guarantee (local) Consultation of certificate of TAXUD guarantee (client and server) Submission and registration of electronic AAD Definition of data TAXUD Submission of proposed AAD TAXUD Validation of AAD TAXUD Forwarding of acceptance / refusal TAXUD exchanges Acceptance by the consignee TAXUD Registration and dissemination of TAXUD AAD Forwarding of registered AAD TAXUD Receipt of registered AAD (or of TAXUD error messages) Printing of AAD TAXUD Warning from the consignee Issuing of warning TAXUD Forwarding of warning TAXUD Receipt and registration of warning TAXUD Update during the movement (specific part) Submission of proposed change TAXUD Validation of change TAXUD Registration and dissemination of TAXUD update Forwarding of updated AAD TAXUD Receipt of update (or of error TAXUD messages) Receipt of new version of the AAD TAXUD

MSA MSA

MSA MSA

MSA / ECOP MSA MSA MSA / ECOP MSA MSA MSA MSA / ECOP MSA / ECOP MSA MSA / ECOP MSA / ECOP MSA MSA MSA MSA / ECOP MSA / ECOP

MSA / ECOP MSA MSA MSA / ECOP MSA MSA MSA / ECOP MSA / ECOP MSA / ECOP MSA MSA / ECOP MSA / ECOP MSA MSA MSA MSA / ECOP MSA / ECOP

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Functional unit

System Application Develop-me specification specification nt

Receipt and discharge of AAD Definition of data TAXUD Issuing of statement of arrival TAXUD Processing and forwarding of TAXUD statement of arrival Receipt of statement of arrival and TAXUD processing Issuing of cancellation of receipt TAXUD Processing and forwarding of TAXUD cancellation of receipt Receipt of cancellation of receipt TAXUD and processing Issuing of report of receipt TAXUD Registration and forwarding of TAXUD report of receipt Receipt of report of receipt and TAXUD processing Export of goods Export procedure and forwarding of TAXUD export message Receipt and processing of export TAXUD message Discharge procedure and TAXUD forwarding of discharge message Receipt and processing of TAXUD discharge message Claims on losses Definition of data TAXUD Issuing of claim TAXUD Forwarding of claim TAXUD Receipt of claim TAXUD Issuing of contest TAXUD Forwarding of contest TAXUD Receipt of contest TAXUD Consultation and retrieval of movement data Consultation of movement data TAXUD (client and server) Retrieval of movement data(client TAXUD and server) Consultation by economic No operators (optional) Automatic recalls Recall for acceptance TAXUD Recall for receipt TAXUD Issue reply to recall TAXUD

MSA / ECOP MSA MSA / ECOP MSA / ECOP MSA MSA / ECOP MSA / ECOP MSA MSA / ECOP

MSA / ECOP MSA MSA / ECOP MSA / ECOP MSA MSA / ECOP MSA / ECOP MSA MSA / ECOP

MSA MSA / ECOP MSA MSA / ECOP

MSA MSA / ECOP MSA MSA / ECOP

MSA MSA MSA / ECOP MSA / ECOP MSA MSA MSA MSA MSA

MSA MSA MSA / ECOP MSA / ECOP MSA MSA MSA MSA MSA

MSA MSA MSA / ECOP

MSA MSA MSA / ECOP

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Functional unit Reports Reports defined by the MSA A.5.d Group III Functional unit

System Application Develop-me specification specification nt No MSA MSA

System Application Develop-me specification specification nt

Road controls Definition of data TAXUD Recording and forwarding of report TAXUD MSA MSA of control Receipt and registration of report of TAXUD MSA MSA control Risk assessment Definition of data No MSA Recording of criteria No MSA MSA Risk assessment No MSA MSA Management of alerts Issuing and assessment of alert No MSA MSA Definition and creation of messages (thesaurus of terms and message builder) Forwarding and receipt of (AFIS) messages Processing of messages (message viewer) Automatic recalls Issuing and assessment of recall No MSA MSA Definition and creation of messages (thesaurus of terms and message builder) Forwarding and receipt of (AFIS) messages Processing of messages (message viewer) Collection of statistics Definition of statistics TAXUD Extraction of operating statistics TAXUD TAXUD / MSA TAXUD / MSA and national consolidation Extraction of application statistics No MSA MSA and national consolidation Extraction of business statistics and TAXUD TAXUD / MSA TAXUD / MSA national consolidation Movement verification and Mutual Assistance Definition and creation of messages (thesaurus of terms and message builder) Forwarding and receipt of (AFIS) messages Processing of messages (message viewer)

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A.5.e

Utilities Functional unit System Application Develop-me specification specification nt No No No No MSA MSA MSA MSA / ECOP

Management of users Definition of data Management of user identities Management of access rights Management of user credentials, in particular update of passwords Monitoring of connections Monitoring of availability Monitoring of synchronous responses Monitoring of asynchronous responses Consolidation of statistics Forwarding of statistics Receipt and consolidation Reporting Consultation by support agents Consultation of application data Consultation of CCN/CSI information Consultation of technical data User interface for support agents Patching by support agents Update of technical configuration data Update of application data Exchange of free format messages Definition of messages Message builder Message viewer

MSA MSA MSA / ECOP

TAXUD TAXUD TAXUD

TAXUD / MSA TAXUD /MSA TAXUD / MSA TAXUD /MSA TAXUD / MSA TAXUD / MSA

TAXUD TAXUD TAXUD

MSA TAXUD TAXUD

MSA TAXUD TAXUD

TAXUD / MSA (use standard transactions) TAXUD (through CCN/CSI TC) MSA (through system tools) TAXUD / MSA TAXUD / MSA MSA (through system tools) TAXUD (thesaurus of terms) TAXUD TAXUD

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APPENDIX B - SPECIFICATION OF GROUP I B.1. B.1.a Management and dissemination of lists of reference Description

There are four categories of reference data: the lists of codes, i.e. the values that may be used in some particular fields of the messages and records of the system; as far as possible, that list should be shared with the NCTS; the list of MSA offices involved in the EMCS; as far as possible, that list should be shared with the NCTS; the structure of excise products, organised in categories and sub-categories, to be completed by each Member State Administration with the rates applicable in the country; the thesaurus of terms, made of a series of terms that can be used in Movement Verification and Mutual Assistance messages; by definition, the items of the lists of codes are an integral part of the thesaurus.

Lists of reference should be periodically extracted and disseminated to all concerned partners, namely: all Member States Administrations; functional support centres; all economic operators which use them in their own applications. Structure of data
List of codes * Code item

B.1.b

MSA office

Category of goods or

Sub-category of goods

Product

Term of thesaurus

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B.1.c

Data records
Description /type Constraints Each list of codes Code Unique Captions Text Each item of lists of codes Code From list of lists Code Unique inside the list Captions Each office involved in the EMCS MS of the office From list of codes String Unique inside the Member State Series of codes From list of codes A given office may have several types at the same time String Address String String String Each category of goods of the structure of excise products Code Unique (and not used by a sub-category) Captions Each sub-category of goods of the structure of excise products Code Unique (and not used by a category) Code From the list of categories Captions Each excise product Code Code Captions Captions Text

Record / Field List of codes Identity of list Description of list Comments Code item Identity of list Value of code Description of value MSA office Member State Office number Type of office

Name of office Address of office Telephone number Fax number e-mail address Category of goods Category Name of category Sub-category of goods Sub-category Category Name of sub-category Product Product code Category or sub-category Product name Unit Comments

Unique From the list of categories or of sub-categories

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Record / Field Term of thesaurus Term code Description of term Type of data

Code of list Comments

Description /type Constraints Item of information to be used in the Movement Verification or Mutual Assistance messages Code Unique Captions String Possible values: String, encoded, date, time, date and time, text Numeric values are stored as simple strings Code If encoded data: code of the list of codes Text

Notes: it could be considered giving a multi-level tree structure to categories and sub-categories of goods; for ease of explanation, categories and sub-categories of goods are presented here separately; however, it could be found useful to implement a unique object to group them; the proposed structure of excise products does not provide sub-rate codes to support reduced rates: in such a case (for instance when there are reduced rates according to the size of a producer, etc.) there should be separate product codes for each case. Initial lists of codes

B.1.d

There is the list of lists of codes that may be extracted from the present definition of data; the list of lists should be more precisely defined during the system specification. There are three categories of lists of codes: the first category corresponds to a precise processing in the system; neither the list of lists nor the contents can be changed unless a new release of the application, including functional changes, is deployed; the second category corresponds to indications provided in the messages but not specifically used for processing: the list of lists cannot change but the contents can; the third category is actually a part of the thesaurus of terms; both the list of lists and the contents may change at any time.
Description ISO code of the language. ISO code of the MS; the code "EU" should be added to represent the European Union TAXUD, OLAF, registration office, Excise office, investigation office, guarantee office, Excise liaison office, customs office, other as necessary

List of codes Language Member State Type of MSA office

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List of codes Type of calculation

Type of guarantee Type of authorisation (type of operator) Provider of guarantee Type of owner of goods Export indication Type of transport Transport unit Status of consignee sub-record Status of transporter sub-record Status of transport details sub-record Status of route details sub-record Status of owner of goods sub-record Status of AAD body record Weight unit Kind of packages Wine growing zone Wine manipulation Reason of refusal of submission or of change of AAD Reason of warning from the consignee Type of change of AAD Status of receipt Result of receipt Reason for cancellation of receipt Type of claim Reason for contesting claim Reason for recalling

Description Identity of one algorithm to calculate excise duties. The types presently identified are: rate per quantity; rate per quantity and per degree Plato; rate per quantity and per alcoholic degree; rate per hectolitre of pure alcohol; percentage of the value of goods; combination of a rate per quantity and a percentage. Exemption, bank guarantee, deposit, other as necessary Authorised warehouse keeper, tax warehouse, registered trader, tax representative Consignor, consignee, other as necessary Consignor, consignee, explicitly given "export" or "under customs procedure" air, sea, road, train, pipeline, other as necessary Vehicle, container, other as necessary active, replaced, cancelled active, replaced, cancelled active, replaced, cancelled active, replaced, cancelled active, replaced, cancelled active, replaced, cancelled kilograms, tons, other as necessary package, pallet, other as necessary A, B, CIa, CIb, etc. see Commission Regulation (EEC) 2238/93 Number. see Commission Regulation (EEC) 2238/93 refused by consignee, invalid consignor information, invalid consignee information, non-authorised category of goods, more detailed as possible consignment not expected, wrong description, other as necessary consignee, transporters, transport details, route details, owner of goods ongoing, cancelled, completed satisfactory, losses ascertained, other as necessary goods not conform to description, other as necessary

Irregularity, shortage, other as necessary Contest irregularity, shortage happened in another Member State, other as necessary Acceptance requested, waiting for report of receipt, other as necessary
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List of codes Return code to recall Type of control Conclusion of control Status of certificate of guarantee Type of AAD consultation Type of Movement Verification or Mutual Assistance message Action requested in Movement Verification or Mutual Assistance Status of availability Requested monitoring function Type of action in statistics

Description Goods not yet arrived, other as necessary Document checking, physical checking, other as necessary Positive, negative (several reasons), other as necessary Active, discharged, cancelled History of consignees, history of transporters, history of transport details, history of route details, history of owner of goods, history of splitting Spontaneous message, request, acknowledgement, reply, reminder, other as necessary

acknowledgement, reply, physical checking, other as necessary

Satisfactory, unavailable, backup mode, other as necessary to be defined in system specification Consultation of register, consultation of guarantees, consultation of duty rates, creation of AAD, update of AAD, splitting of AAD, statement of arrival, report of receipt, etc.

B.1.e

Thesaurus of terms

The thesaurus of terms is intended to be used in building Movement Verification and Mutual Assistance messages, as well as general-purpose information messages. As these exchanges may contain potentially any information, and plain text raises multilingual problems, the thesaurus of terms aims at creating a repository of terms each of whom is associated with captions and formats adapted to each country and each language. This allows a user to build a message in his own language, and another one to read it in a different language. As described above, each item of the thesaurus is identified by a code and is associated with: a caption expressed in all languages to describe the item (for instance: weight in kilograms, poids en kilos, Gewicht in Kilogramm, etc.); the type of data that can be one of: string, date, time, date and time or text; additional comments possibly expressed in several languages.

The lists of codes (of the three categories) are an integral part of the thesaurus of terms. More precisely, each list of codes is understood as one item of the thesaurus and the type of data is the list of possible values of the code.

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B.1.f

Processing

Collection and preparation of data The DG updates reference data after consultation of the Excise Committee. Input of data is made from various sources of information that may include electronic exchanges, in particular when information comes from the MSAs; these exchanges are considered outside the EMCS (however the Mutual Assistance infrastructure could be used). The lists of codes and the list of offices should be managed together with the NCTS and, as necessary, extracted from the common NCTS/EMCS data base. Therefore, the question of where they will be managed still has to be solved (Application Centre of the EMCS or of the NCTS, inside the DG...). The structure of excise products and the thesaurus of terms should be managed using specific tools operated either by the Application Centre or by the DG. Wherever they are produced, the lists of reference are collected by the Application Centre where they are formatted into downloadable sets of data (files of various formats).
TAXUD (or other Centre) Update lists of reference Transfer to Application Centre R_REF_LST Application Centre Update lists of reference

R_REF_LST Install on Information Centre

Dissemination common aspects The lists of reference should be disseminated to Member States Administrations and to registered economic operators. The proposed solution, at least at the beginning, is to put them at the disposal of the considered partners for downloading from an Information Centre accessible through the Internet, under the form of files with several possible formats (EDIFACT, XML, csv, common data base or spreadsheet formats, etc.). Therefore, coming from various origins, lists of reference are concentrated in the Information Centre and, upon request of the DG, open to free access through the Internet.
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Preparation of downloadable sets of data is under the responsibility of TAXUD. Dissemination to Member States Administrations A particular procedure is necessary to co-ordinate downloading by all MSAs at the same time, but the ELO may keep the ability to reload the lists if necessary.
TAXUD (or other Centre) Inform ELOs Information Centre (intranet web) IS of the MSA ELO

M_REF_INF

Order downloading of reference data M_REF_REQ Return lists of reference M_REF_REQ

R_REF_LST

Confirm downloading M_ REF_ACK

Order installation of reference data Activate new lists of reference M_ REF_UPD

Dissemination to economic operators Economic operators should periodically consult the Information Centre to check whether they have to refresh the lists of reference.

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Information Centre (Internet web)

Economic Operator Request lists of reference

Return lists of reference

M_REF_REQ

R_REF_LST

B.1.g

Messages
Description and contents From To TAXUD ELO Information : new set of reference data (transmitted outside EMCS, for instance by telephone or e-mail) Type(s) of list(s) to install One or several of: lists of codes; list of offices; structure of excise products; thesaurus of terms. Date and time where the installation must be performed Information List of reference data TAXUD Centre Information IS of the MSA Centre Economic Information operator Centre According to the case, a series of records from the types listed in paragraph B.1.c under Data records, namely: lists of codes; list of offices; structure of excise products; thesaurus of terms. When given, each series must be complete, i.e. that it is not possible to transfer only a part of one series. IS of the MSA Request to download ELO Information reference data IS of the MSA Centre Economic Information operator Centre Type(s) of requested lists Confirmation: download IS of the MSA ELO completed

Message M_REF_INF

R_REF_LST

M_REF_REQ

M_REF_ACK

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Message M_REF_UPD

Description and contents Command: activate new list of reference Type(s) of requested lists

From ELO

To IS of the MSA

B.2.

Consultation of MSA offices

Each MSA has a complete list of MSA offices and may consult it locally. That list is downloaded from the intranet web site of the Information Centre as described in the preceding paragraph. Likewise, each economic operator has the ability to download the list of MSA offices from the Internet web site of the Information Centre. B.3. B.3.a Management and consultation of registered operators Description

Each MSA defines its own way of maintaining the list of registered operators. There are three possible levels of consultation: full consultation, limited consultation and restricted consultation; MSAs have access to the three levels of cross-consultation; each MSA may open consultation of registers to economic operators at one of these levels, depending on their own legislation and preferences. In addition, a general query is provided to retrieve an operator whose excise number is not known by the requestor. B.3.b Structure of data
Economic operator tax * * authorised representative represents warehouse keeper * Tax warehouse

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B.3.c

Data records
Description /type Constraints Any registered economic operator involved in Excise movements under suspension Code From list of codes String Code From list of codes (except tax warehouse if implemented separately)

Record / Field Registered operator Member State Excise authorisation number Type of authorisation VAT number Name Acronym telephone number fax number e-mail address Categories and sub-categories of goods authorised Excise number of represented warehouse keepers

String String String String String String Series of codes

From structure of excise products From register of operators (must be authorised warehouse keepers). The referencing record must be a tax representative. From list of MSA offices From list of MSA offices From list of MSA offices Only if authorised warehouse keeper for wine Only if authorised to issue certificates of origin of wines Does not need to be a registered MSA office

Series of strings (possibly code of the Member State plus excise number)

Competent Excise office Competent registration office Competent guarantee office Authorised to issue certificates of origin of wines Office that allowed issuing certificates

Code Code Code Yes or No

String

Login user name Begin of validity End of validity

String Date Date

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Record / Field Tax warehouse Member State Excise authorisation number Authorised warehouse keeper

Description /type Code String String

Constraints From list of codes Unique From list of registered operators (must be an authorised warehouse keeper)

Name Acronym telephone number fax number e-mail address Categories and sub-categories of goods authorised Competent Excise office Competent registration office Competent guarantee office Login user name Begin of validity End of validity

String String String String String Series of codes

From structure of excise products From list of MSA offices From list of MSA offices From list of MSA offices

Code Code Code String Date Date

Notes: B.3.d for ease of explanation, tax warehouses are presented here separately from other forms of registered operator; however, it could be found useful to implement a unique object to group them; as history of registration data should be kept at least for three years, each record has a begin date and an end date of validity; periods of validity cannot overlap; tax representatives of an authorised warehouse keeper receive an Excise number so that they can have a user name to connect to the system; for the Member States that do not distinguish warehouse keeper and warehouse, there should be only warehouse keepers. Processing

Management of registered operators Each MSA maintains separately its own register of excise economic operators. There are four categories of registered operators (in the sense of the registration tables): authorised warehouse keepers; tax warehouses; registered traders;
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tax representatives of warehouse keepers.

Each of them receives a particular Excise number used to identify the operator. To support further investigations, history of registration data must be kept and accessible during at least three years. Before being activated, the data concerning a given economic operator must be submitted to his agreement; that submission concerns only the information given by the economic operator (exact name and acronym, address, etc.) and may take the form of a certificate of registration (described below). Each Member State Administration is free to organise electronic dialogues with the economic operators for validation and update of registration data. Consultation of registration data There is a unique request to consult the register of operators, but, according to the type of the requested consultation, the consultation may return one of three types of records: full consultation: the data returned are the whole registration information for the queried operator; limited consultation: the data returned are the certificate of registration, i.e. an abstract of the register showing only the data necessary to fill-in the "consignee" fields on a electronic AAD; restricted consultation: the data returned are just a list of the categories of goods that the queried operator is allowed to receive.
Applying MSA Request for an economic operator M_REG_REQ Get data Requested MSA

Consultation of registration data

R_REG_VAL R_CER_REG M_REG_REP

In all cases, it can be found useful to perform a prior validation of compliance of the query data with the relevant construction rules before sending the request. The requestor may be either an automatic process such as the verification of an AAD, or an end user in a MSA office.
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The choice of request either the synchronous mode or the asynchronous mode may be systematically fixed by the MSA, or left to the initiative of the user. But a MSA may choose not to implement a synchronous variant; in that case, downgraded mode is systematically enforced (downgraded mode in the sense of VIES). If the request concerns historical data, it may happen, according to the solution actually implemented by the requested MSA, that data are not immediately available and that re-loading of support is necessary; in that case, and if the synchronous mode of request was used, downgraded mode is enforced. Consultation of registers is open to cross-consultation by other MSAs at all levels (restricted by the profile of each user). Among the possible replies, the certificate of registration is worth a particular attention: MSAs are encouraged to open the limited consultation, which produces that record, to each economic operator, restricted to his own registration data. So, he can have an exact electronic copy of his own registration data and communicate it to his partner operators (potential consignors) which in turn can re-use that information when preparing an AAD. Retrieval of registered operators That request aims at retrieving an economic operator whose Excise number is not known by the applicant, but only some of his characteristics. The user builds the request under the form of a query by example, by giving data concerning one or several of the fields describing the registration details of operators. In some fields, wildcard characters are possible. The query returns a list of operators; if that list exceeds a given (and updateable) number, an error may be returned and the requesting user has to refine the query.
Applying MSA Query to retrieve economic operators M_REG_SRC Get data Requested MSA

M_REG_LST Consultation of retrieved list

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To avoid possible abuse of usage for commercial exploration, that function should be strictly reserved to Member States Administrations. As the time of response may become long if the query is complex, it is recommended to use only the asynchronous mode for that consultation. If the request concerns historical data, it may happen, according to the solution actually implemented by the requested MSA, that data are not immediately available and that re-loading of support is necessary; in that case, and if the synchronous mode of request was used, downgraded mode is enforced. B.3.e Messages
Description and contents Request: consultation of operator From Applying MSA Economic operator To Requested MSA Requested MSA

Message M_REG_REQ

R_REG_VAL

R_CER_REG

Applying Member State Applying office Requested Member State Excise number of queried operator Type of consultation (full, limited, restricted) Date of queried information (for consultation of history data) Consult archives: yes or no Reply to full consultation Requested MSA Applying MSA Requested MSA Economic operator One record of type registered operator (several in case of consultation of history), possibly completed by a series of records of type tax warehouse (describing all warehouses of the warehouse keeper) or One record of type tax warehouse (several in case of consultation of history), completed by one record of type registered operator (several in case of consultation of history), describing the warehouse keeper of the warehouse Reply to limited consultation: Requested MSA Applying MSA certificate of registration Requested MSA Economic operator Member State Excise number Type of economic operator If relevant, excise number of the warehouse keeper managing the tax warehouse Acronym Name Address List of categories or sub-categories of goods Name of excise office exercising on operator Address of excise office exercising on operator If relevant, list of excise numbers of the tax warehouses managed by the warehouse keeper
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Message M_REG_REP

Description and contents Reply to restricted consultation

From Requested MSA Requested MSA

To Applying MSA Economic operator

M_REG_SRC

M_REG_LST

Member State Excise number List of categories or sub-categories of goods Query to retrieve economic Applying MSA Requested MSA operators on a series of criteria According to the criteria, one or several of the following data may be given Member State Type of economic operator Acronym (approximate) Name (possibly wildcard characters) Address (possibly wildcard characters) List of categories or sub-categories of goods (from structure of excise products) Indicator categories of goods: any or all Code of competent excise office Code of competent registration office Code of competent guarantee office Date of queried information (for consultation of history data) Consult archives: yes or no List of retrieved operators Requested MSA Applying MSA One or several records composed of the following fields Member State Excise number Type of operator Name Acronym Address

B.4. B.4.a

Management of guarantees Description

Each MSA defines its own way of maintaining the register of movement guarantees. The register of guarantees is open to cross-consultation of MSAs. Economic operators are not allowed to consult guarantee information. Although the guarantees may be understood as an extent to the register of operators, it is highly recommended to maintain them separately, to allow further extensions and connection with other financial data concerning the operators.

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B.4.b

Structure of data
Registered operator 1 * Guarantee information

B.4.c

Data records
Description /type Constraints Information on movement guarantees provided by economic operators Code From list of codes String Must be a registered operator not a tax warehouse String Appointed by the MSA

Record / Field Guarantee information Member State Excise authorisation number Number of guarantee agreement Type of guarantee Maximum amount VAT number of the financial institution Name of financial institution Address of financial institution Begin of validity End of validity

Code String String String String Date Date

From list of codes may be unlimited

B.4.d

Processing

Management of guarantee data Each MSA maintains separately its own register of movement guarantees. Movement guarantees are requested from authorised warehouse keepers. Registered traders and possibly tax representatives may provide movement guarantees. There are no movement guarantees directly attached to tax warehouses. To support further investigations, history of guarantees must be kept and accessible during at least three years. As for registration data, guarantee data concerning a given economic operator must be submitted to his agreement before being activated; that submission concerns only the information given by the economic operator (name and address of the financial institution). Each Member State Administration is free to organise electronic dialogues with the economic operators for validation and update of guarantee data.

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Consultation of guarantee data There is only one type of consultation of guarantee data; the information returned is the whole guarantee information of the economic operator. Each economic operator must have the ability to consult all his guarantee information, if not on-line, at least by written exchange with the MSA.
Applying MSA Request for guarantee data Get data Requested MSA

M_GUA_REQ

R_GUA_VAL Consultation of guarantee data

It can be found useful to perform a prior validation of compliance of the query data with the relevant construction rules before sending the request. The requestor may be either an automatic process such as the verification of an AAD, or an end user in a MSA office. The choice of request either the synchronous mode or the asynchronous mode may be systematically fixed by the MSA, or left to the initiative of the user. But a MSA may choose not to implement a synchronous variant; in that case, downgraded mode is systematically enforced (downgraded mode in the sense of VIES). If the request concerns historical data, it may happen, according to the solution actually implemented by the requested MSA, that data are not immediately available and that re-loading of support is necessary; in that case, and if the synchronous mode of request was used, downgraded mode is enforced. Consultation of guarantees is open to cross-consultation by other MSAs (restricted by the profile of each user). B.4.e Messages
Message Description and contents From To

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Message M_GUA_REQ

R_GUA_VAL

Description and contents From To Request: guarantee data Applying MSA Requested MSA Applying Member State Applying office Requested Member State Excise number of queried operator Type of consultation (full, limited, restricted) Date of queried information (for consultation of history data) Consult archives: yes or no Reply: guarantee data Requested MSA Applying MSA One record of type guarantee information (several in case of consultation of history)

B.5. B.5.a

Management and consultation of duty rates Description

Each MSA defines its own way of maintaining the table of applicable duty rates. The table of duty rates is open to cross-consultation of MSAs and of the European Commission (TAXUD and Application Centre). Economic operators should consult rates on the Information Centre. B.5.b Structure of data
Product * Duty rate

B.5.c

Data records
Description /type Constraints Excise duty rate applicable to a given product (with or without particular conditions) Code From list of codes Code From structure of excise products Code From list of codes Number Number Number Number Number Number Date Date National taxes National taxes

Record / Field Duty rate Member State Product Type of calculation Rate in national currency Rate in Euro Rate in percentage VAT rate (percentage) Additional rate (value) Additional rate (percentage) Begin of validity End of validity

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B.5.d

Processing

Management of duty rates Each Member State Administration defines the way of update of duty rates, in the strict framework of the structure of excise products recorded in the reference data. Each Member State Administration must provide at least one duty rate for each product. Each rate is associated with dates of application. For information purpose, the rates of VAT and of additional national taxes should be given as well. To support further investigations, history of duty rates must be kept and accessible. Consultation of duty rates Cross-consultation of duty rates is open to MSAs, to the DG and to the Application Centre (to allow extraction for preparation of Excise Duty Tables).
Applying MSA Query to retrieve duty rates Get data Requested MSA

M_XDR_REQ

M_XDR_REP Consultation of duty rates

It can be found useful to perform a prior validation of compliance of the query data with the relevant construction rules (in particular with the structure of excise products) before sending the request. The choice of request either the synchronous mode or the asynchronous mode may be systematically fixed by the MSA, or left to the initiative of the user. But a MSA may choose not to implement a synchronous variant; in that case, downgraded mode is systematically enforced (downgraded mode in the sense of VIES). Consultation of duty rates is not open to registered economic operators; instead, they have the ability to get that information from the Information Centre. The Application Centre is in charge of periodically extracting the duty rates from the records of the MSAs and to publish them on the Information
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Centre. The published tables do not include the history of rates but only presently applicable ones. B.5.e Messages
Description and contents Request: duty rate From Applying MSA TAXUD Information Centre To Requested MSA Requested MSA Requested MSA

Message M_XDR_REQ

R_XDR_VAL

Applying Member State Queried product Date of queried information (for consultation of history data) Consult archives: yes or no Reply: duty rate Requested MSA Applying MSA Requested MSA TAXUD Requested MSA Information Centre One record of type duty rate (several in case of consultation of history)

B.6. B.6.a

Consultation of VAT information Processing

VAT information is obtained from the VIES application, through the standard VATR transaction. It must be highlighted here that VAT information is never used by the EMCS for taxation purpose but only to have a convenient and universal identity of traders when not registered as Excise operators. The Member States Administrations should open VAT data to consultation of the registered operators, if not on-line, at least by written exchange or phone service with the MSA. B.6.b Messages
Description and contents From Request: VAT information Applying MSA Refer to the VIES R_VATR request Reply: VAT information Requested MSA Refer to the VIES D_VATR message To Requested MSA Applying MSA

Message M_VAT_REQ R_REG_VAT

B.7.

Reports

Printout of each type of reference data should be created to help officials in their work; these reports may concern either the information presently applicable or history of that information. Each Member State Administration may define reports according to their own requirements. As a suggestion, the following lists might be developed:

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list of lists of codes (to be inserted in handbooks); list of offices of the MSA and of the other MSAs; structure of excise products, with the most precise definition of goods, either with or without duty rates; register of operators, with more or less details, including possible guarantee information.

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APPENDIX C - SPECIFICATION OF GROUP II C.1. Management of the certificates of guarantee Description

C.1.a

The certificate of guarantee is a particular record used in the circuit of the electronic AAD to cover the case where the consignee is a non-registered trader. In that case, the Directive provides that the consignee must pay in advance to the MSA of destination a deposit equivalent to the expected amount of excise duties. That deposit is for guarantee of the payment of the duties due and will be exchanged for the actual payment of duties at delivery. Upon that payment, the MSA of destination delivers a certificate of guarantee, a copy of which must be transmitted to the consignor. The goods cannot be dispatched without a copy of the certificate of guarantee attached to the AAD. C.1.b Structure of data
Certificate of guarantee 0..1 0..1 AAD

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C.1.c

Data records
Description /type Constraints Certificate of deposit established by the MSA of destination Code From list of codes Code From list of offices

Record / Field Certificate of guarantee Member State of destination Excise office which established the certificate Name of excise office

String

Address of excise office Address Reference of certificate Consignee String Economic operator

Member State of dispatch Consignor Reference of the AAD

Code Economic operator String

Should be automatically copied from list of offices Should be automatically copied from list of offices Appointed by the MSA of destination Always non-registered operator, therefore identified by VAT number From list of codes From register of operators Appointed by the consignor this is NOT the AAD number appointed by the MSA of dispatch From list of codes

Status of the certificate Code of guarantee Date of certificate Date Date of discharge Date

C.1.d

Processing

Registration of certificates of guarantee Each Member State Administration defines the way of management of the certificates of guarantee, for registration, for possible cancellation, and for discharge. Upon registration of the certificate of guarantee, the consignee (non-registered trader) receives back a paper copy of the certificate, that he has to send to the consignor, a fax copy is acceptable solution. In all cases, he must keep the original copy, that he will have to present when declaring receipt of goods (or to cancel the deposit). At receipt of goods, the trader comes to pay duties; the Excise office then registers a discharge (and the date) into the EMCS (that operation is a part of Receipt and discharge of AAD below). The non-registered trader has the ability to cancel the deposit of guarantee if no consignment has been finally received.

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To support further investigations, history of certificates of guarantee must be kept during at least three years; the certificate may be understood as an annex of each AAD.
Consignee Provide guarantee MSA of destination Register certificate of guarantee

M_GUA_REQ Cancel guarantee Register

Consultation of certificates of guarantee As the certificate of guarantee is an integral part of the movement data attached to a given AAD number, that consultation is intended for the period where the certificate is not attached to an AAD yet. The request contains only the Member State and the number of the certificate of guarantee (or the Excise number of the consignor plus the internal reference of the AAD given by the consignor).
Applying MSA Request for certificate of guarantee M_CER_REQ Get data Requested MSA

R_CER_GUA Consultation of certificate of guarantee

It can be found useful to perform a prior validation of compliance of the query data with the relevant construction rules before sending the request. The choice of request either the synchronous mode or the asynchronous mode may be systematically fixed by the MSA, or left to the initiative of the user. But a MSA may choose not to implement a synchronous variant; in that case, downgraded mode is systematically enforced (downgraded mode in the sense of VIES).
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On-line consultation of certificates of guarantee is not open to economic operators. C.1.e Messages
Description and contents From To Request: guarantee data Applying MSA Requested MSA Applying Member State Requested Member State Member State of dispatch (usually identical to applying MS, but may be different) AAD number (optional may be replaced by the two following fields) Excise number of the consignor (if AAD number not known) Internal reference appointed by the consignor (if AAD number not known) Reply: certificate of Requested MSA Applying MSA guarantee One record of type certificate of guarantee

Message M_CER_REQ

R_CER_GUA

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C.2.

Submission and registration of AAD Description

C.2.a

The procedure of submission of an electronic AAD involves the following steps: consignor: submit the AAD; MSA of dispatch: verify formal validity of the submitted AAD (including consultation of registers of the MSA of destination), appoint AAD number and send back registered copy to the consignor; forward copies to the concerned MSAs; MSA of destination: if acceptation required from the consignee, forward acceptation or refusal back to the MSA of dispatch; register copy of the AAD; forward copy to the consignee; consignee: if required, accept AAD; MSA of transit: register copy of the AAD. Structure of data
AAD description * Consignee Transporter Transport details Route details O wner of goods AAD body record

C.2.b

* *

1..*

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C.2.c

Data records
Description /type Constraints Header of the description of an AAD String Appointed by the MS of dispatch Unique within the system String Appointed by the consignor (to be used as long as an AAD number is not appointed by the MSA) Code From list of codes Economic operator Code String Address Economic operator String If different from the consignor Reference appointed by the MSA of destination from register of certificates of guarantee If the consignee is a non-registered trader From list of codes One or several From list of codes only if consignment intended for export From list of offices only if consignment intended for export Only in case of export Only in case of export Only in case of export Only in case of export From list of codes From register of guarantees From register of operators From list of offices

Record / Field AAD description AAD number

Reference

Member State of dispatch Consignor Excise office at dispatch Name of Excise office at dispatch Address of Excise office at dispatch Place of dispatch Certificate of guarantee

Member State of destination Consignees Export indication

Code See record Consignee below Code

Customs office of export Name of Customs office of export Address of Customs office of export SAD number Date of export Provider of guarantee Number of the guarantee agreement Name of the financial institution Invoice number Date of invoice

Code

String Address String Date Code String

String String Date

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Record / Field Owner of goods

Description /type See record Owner of goods below

Constraints If unique for the whole consignment Several sub-records are possible to keep history

Date of dispatch Journey time Transporters Type of transport Transport details Route details Consignee Member State of destination Description of consignee Place of delivery Tax representative at destination Status of consignee Begin of validity End of validity Transporter Identity of transporter Status of transporter Begin of validity End of validity Transport details Type of transport unit Identity of transport unit Status of transport details Begin of validity End of validity Route details Member State of transit Expected place of transit Expected time of transit Status of route details Begin of validity End of validity
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Date Number Expected duration in days See record Transporter below Zero, one or several Code From list of codes See record Transport details Zero, one or several below See record Route details Zero, one or several below Sub-record describing a consignee of the movement Code From list of codes Economic operator Economic operator Economic operator If different from consignee Optional

Code From list of codes Date Date Sub-record describing a transporter of the movement Economic operator Code From list of codes Date Date Sub-record describing a means of transportation (vehicle, container, etc.) Code From list of codes String Code From list of codes

Date Date Sub-record describing a point of expected transit Code From list of codes String may be the code of an office, or any textual indication

Date and time Code Date Date


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From list of codes

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Record / Field Owner of goods Type of owner of goods Owner of goods Status of owner of goods Begin of validity End of validity

Description /type Constraints Sub-record describing a trader Code From list of codes Economic operator Code Date Date

From list of codes

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Record / Field AAD body record Identifier Status of body record Begin of validity End of validity Original AAD Original body record Product Quantity

Description /type Constraints Sub-record describing a part of the consignment Number Sequential number record Code From list of codes Date Date String Number Code Number

of

If AAD created by splitting If AAD created by splitting From structure of excise products Unit depends on product see structure of excise products

Gross weight Net weight Weight unit Fiscal mark or package number Number of packages Kind of packages Commercial description Brand name of product Estimated value of goods Owner of goods Alcoholic strength

Number Number Code String Number Code Text String Number See record Owner of goods below Number

From list of codes

From list of codes

Taxes not included Owner of the goods described in the record For alcohol and alcoholic beverages: alcoholic strength (for beer, only if requested by MS of dispatch or by MS of destination) For beer (if requested by MS of dispatch or by MS of destination) From list of codes For wine: wine-growing zone From list of codes for wine: operations which product has undergone; several codes are possible For wine and spirits: designation of origin (if applicable) For beer and ethyl alcohol: size of producer in hectolitres (if applicable)
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Degree Plato

Number

Wine-growing zone

Code

Wine manipulations

Code

Designation of origin String

Size of producer

String

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Record / Field Density

Description /type Number

Constraints for mineral oils: density

Notes: the Excise number is mandatory for the consignor; the fields describing the consignee may be left empty if the category of goods is mineral oil, if the transport is either sea of inland waterway, and if an authorisation number is given by the MSA of dispatch; except for this latter case, if the Excise number is omitted for the consignee, this latter is implicitly a non-registered trader, and the number of the certificate of guarantee must be given; the status of a body record is normally active; it may become replaced after an operation of splitting of the AAD; to allow keeping history of changes, all sub-records have a status and are dated for their validity period; if the wine or spirit transported has a particular designation of origin, the mention is not sufficient and a certificate of origin duly signed by a competent authority must accompany the goods; DG VI is considering the question and should lay down convenient provisions so that the electronic AAD could be considered as a certificate of origin (qualification of economic operators, tracing of origin, etc.); for small brewers or distillers, the mention of the size of the producer may not be sufficient; a certificate duly signed by the consignor could have to accompany the goods this must be considered; although implied by the product code, the size of the producer must be separately given as explicit statement from the consignor; many interlocutors expressed the opinion that most of the information listed here, either is useless, or cannot be known from the consignor; a precise list of mandatory and optional fields will have to be set up at system specification time. C.2.d Processing

Formal validation of an AAD includes the following verifications: Excise number of the consignor and its valid link with the login name of the submitter; Excise number of the consignee, or VAT number if non-registered trader; name or acronym (or both) of the consignor in accordance with the Excise number; name or acronym (or both) of the consignee in accordance with the Excise number, if the consignee is a registered operator; if given, VAT number of transporters and of owners of goods; categories of declared goods compared to categories authorised for the consignee (if registered); data of the certificate of guarantee (if the consignee is a non-registered trader); validity of the prior authorisation not to fill in consignee information, if Article 15(6) of the Directive applies (may be replaced by an explicit authorisation given at time of submission);

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validity of the guarantee provided by the consignor, or by the consignee, or by any other operator if implemented (according to the indicator contained in the AAD).

These verifications use the consultation functions offered by the system, in particular: local and remote consultation of registration data including authorised categories of goods for the consignee (using the limited consultation transaction); consultation of guarantee data, either local or remote (this latter if the consignee is providing the guarantee); consultation of certificate of guarantee (if relevant); consultation of VAT data (as relevant).

No other controls than formal acceptability of the AAD are accepted before dispatch of goods; in particular, no human control may be performed on submitted AADs. Conversely, as soon as the AAD is registered, each MSA may submit its contents to a risk evaluation and possibly trigger controls, including at dispatch of goods. For a better management of consultation requests, it is recommended that automatic validation use the asynchronous mode for cross-consultation. In the case where the consignee is a non-registered trader, the consignee cannot be informed; he is supposed to have already accepted the consignment when paying the guarantee of payment. The AAD is only sent to the MSA of destination. In the case where the goods are intended for export or to be placed under customs procedures, there is no consignee in the sense of the EMCS, and therefore a copy of the AAD is just sent to the IS of the MSA of intended exit. Risk assessment evaluation may result in a request for a control at office of exit (request transmitted through Movement Verification). In some cases of mineral oils, where the consignee is not known at dispatch of goods (to cover Article 15(6) of the Directive), pre-acceptance is required from the Member State of dispatch, under the form of an explicit authorisation recorded in the AAD. MSAs are free to implement that mechanism either under the form of a particular table of authorisation or by an explicit authorisation at time of submission, provided that a reference is given in the AAD. In all cases, a paper copy of the AAD is printed out to be handed to the person accompanying the goods.

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Consignor Create proposed AAD

MSA of dispatch

MSA of destination

Consignee

MSA of transit

M_AAD_SUB Validate AAD

M_REG_REQ M_VA2_REQ M_GUA_REQ R_CER_REG M_VA2_REP R_GUA_VAL

M_AAD_REF No

Validation ok ? Yes

Acceptance required ? No Yes

M_AAD_SUB M_AAD_SUB M_AAD_ACC M_AAD_REF Accept or refuse

M_AAD_REF

No

Accepted ?? Yes

M_AAD_ACC M_AAD_REF

Appoint AAD number R_AAD_VAL Registered Yes consignee ? R_AAD_VAL R_AAD_VAL

Print

In the case where goods would be separated during the journey into two or several parts, the paper copy should be duplicated, and each copy annotated showing which part of goods is carried along with it. C.2.e Messages
Description and contents Submitted AAD From To MSA of dispatch Consignor MSA of dispatch MSA of destination MSA of Consignee destination One record of type AAD description plus one record of type Consignee, plus possible records of type Transporter, Transport, Route Details and/or Owner of goods , plus one or several records of type AAD body record The AAD number is not yet given, therefore the AAD is identified by the Member State of dispatch, the excise number of the consignor and the internal reference appointed by the consignor.

Message M_AAD_SUB

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Message M_AAD_REF

Description and contents Refusal of AAD

From Consignee MSA of destination MSA of dispatch

To MSA of destination MSA of dispatch Consignor

M_AAD_AC C

R_AAD_VAL

Member State of dispatch Excise number of the consignor Internal reference appointed by the consignor Reason of refusal (from list of codes) Acceptance of AAD Consignee MSA of MSA of destination destination MSA of dispatch Member State of dispatch Excise number of the consignor Internal reference appointed by the consignor Recorded AAD MSA of dispatch Consignor MSA of dispatch MSA of destination MSA of Consignee destination MSA of dispatch MSA of transit One record of type AAD description plus one record of type Consignee, plus possible records of type Transporter, Transport details and/or Route details, plus one or several records of type AAD body record

C.3.

Warning from the consignee Description

C.3.a

Ability is given to the declared consignee to warn Member States Administrations that the AAD does not match his vision of the movement, possibly that he is not awaiting it. This mechanism works only if the consignee is a registered operator. A non-registered operator is supposed to have accepted the consignment by paying the guarantee for the duty at delivery. C.3.b Data

Same as above under Submission and registration of AAD C.3.c Processing

The consignee sends a message to the MSA of destination, which forwards it to all other concerned MSAs; the MSA of dispatch forwards the warning to the consignor.

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Consignor

MSA of dispatch

MSA of destination

Consignee Issue warning

MSA of transit

M_AAD_WRN M_AAD_WRN M_AAD_WRN

M_AAD_WRN

C.3.d

Messages
Description and contents Warning on AAD From Consignee MSA of destination MSA of dispatch MSA of destination To MSA of destination MSA of dispatch Consignor MSA of transit

Message M_AAD_WRN

Member State of destination Excise number of the consignee Member State of dispatch Excise number of the consignor AAD number Reason of warning (from list of codes)

C.4.

Update of the AAD during the movement Description

C.4.a

The consignor, owner of the AAD, is the only authorised to update the electronic AAD. No update of the electronic AAD may imply change of guarantor for the movement; presently, this means only that if the guarantee is provided by the consignee, this latter cannot be changed. If in the future, other partners such as the transporter or the owner of goods provide the guarantee, it will not be possible to change them either. History of all changes should be kept under the form of older sub-records describing the consignee, the transporters, the transport details, the owners of goods, etc. C.4.b Data

Same as above under Submission and registration of AAD

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C.4.c

Processing

Change of consignee Article 15(5) of the Directive states that the consignor of a consignment may issue a request to change the consignee, but only if the new consignee is a registered operator. The older consignee is informed of that change. In addition, in particular case of the mineral oils, if the consignee fields have been left blank, Article 15(6) of the Directive states that the consignor must give the identity of the consignee before delivery of goods. In that case, there is obviously no forward of information to the older consignee. The consignor, the older MSA of destination and the older consignee receive just the part of the electronic AAD that changed. The new MSA of destination and the new consignee receive a copy of the whole AAD. As the route might change at the same time, the MSAs of transit receive a full copy of the AAD as well.
Consignor Modification of AAD M_CHG_SUB Validate M_REG_REQ modification R_CER_REG MSA of dispatch MSAs of (new) destination (New) Consignee MSA of (old) destination (Older) Consignee MSAs of transit

M_CHG_REF No

Validation ok ? Yes

R_AAD_UPD R_AAD_VAL Re-print R_AAD_UPD R_AAD_VAL R_AAD_UPD

R_AAD_VAL

Notes: the process presented supposes that only the changed records (R_AAD_UPD) are transferred to the partners which have already a copy of the electronic AAD; it could prove more efficient to systematically re-forward the whole electronic AAD (R_AAD_VAL) instead; after having been informed of the change of consignee, the older consignee does not have to be informed of any further change; as the movement is already ongoing, requesting explicit acceptance of the consignee before change is meaningless. If the consignee does not accept the consignment, he has to send a warning that he is not awaiting the goods, as described above under Warning from the consignee.

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Splitting of AAD Economic operators requested explicitly that a given AAD could be split into two or several parts to authorise delivery to two or more different consignees. The Directive does not presently provide this function; change of legislation may prove necessary. This operation consists in an update of the contents (body records) of the AAD and in the creation of one or several new AADs. The general processing is the same as for a change of consignee, with the difference that several new consignees may be involved in the change.
Consignor Splitting of AAD M_SPL_SUB Validate M_REG_REQ modification R_CER_REG MSA of dispatch MSA(s) of (new) destination (New) Consignee(s) MSA of (old) destination (Older) Consignee MSAs of transit

M_CHG_REF No

Validation ok ? Yes Appoint AAD number(s)

R_AAD_UPD R_AAD_VAL Re-print R_AAD_UPD R_AAD_VAL R_AAD_UPD

R_AAD_VAL

the goods that remain attached to the initial AAD must be completely described in the submitted splitting message; new body records are related to older ones by specific fields referring to the original AAD and to the original AAD body record; the total quantity for all body records coming from the same original body record must be equal to the original quantity; in the AAD body records, only the fields that attach them to the AAD (updated older one or new) and the quantity are mandatory. If omitted, other fields are automatically inherited from the original record (except for the place of delivery: if it is omitted, it is supposed to be identical to the address of the consignee), after having been informed of the splitting of the movement, the older consignee must be informed only of changes concerning the part of goods that remains intended to him.

Other changes The other changes concern: change of route; change of transporter; change of transport details; and
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change of owner of goods.

For these changes, no cross-consultation are necessary, but possibly the VAT register to check the identity of transporters or other traders according to their VAT number.
Consignor Modification of AAD M_CHG_SUB Validate modification M_VA2_REQ M_VA2_REP MSA of dispatch MSAs of destination Consignee MSAs of transit

M_CHG_REF No

Validation ok ? Yes

R_AAD_UPD

R_AAD_UPD

R_AAD_VAL

R_AAD_UPD Re-print

C.4.d

Messages
Description and contents From To Submitted change Consignor MSA of dispatch Member State of dispatch Excise number of the consignor AAD number Internal reference of change appointed by the consignor Types of changes one or several codes from list of codes If change of consignee, one record of type Consignee If relevant, new value of journey time If change of transporter(s), one or several records of type Transporter describing all the new information If change of transport details, one or several records of type Transport details describing all the new information If change of owner of all goods, one record of type Owner of goods If change of owner of part of goods (each change concerning a whole body record), one or several records of type Owner of goods, each associated with the reference of the body record

Message M_CHG_SUB

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Message M_SPL_SUB

M_CHG_REF

R_AAD_VAL

R_AAD_UPD

Description and contents From To Submitted splitting Consignor MSA of dispatch Member State of dispatch Excise number of the consignor AAD number Internal reference of splitting appointed by the consignor For each new AAD to be created, one record of type AAD description with possible records of type Transporter, Transport, Route Details and/or Owner of goods Several records of type AAD body record, each of whom associated with one of the proposed AADs (through the internal reference appointed to the proposed AAD by the consignor) and with one AAD body record of the older AAD Refusal of change MSA of dispatch Consignor Member State of dispatch Excise number of the consignor Internal reference appointed by the consignor Reason of refusal (from list of codes) Recorded AAD MSA of dispatch MSA of destination MSA of Consignee destination MSA of dispatch MSA of transit Forwarded to partners which do not already have a copy of the AAD See above under Submission and registration of AAD Recorded update of AAD MSA of dispatch Consignor MSA of dispatch MSA of destination MSA of Consignee destination Forwarded to partners which already have a copy of the AAD Member State of dispatch Excise number of the consignor AAD number All sub-records that were included in the submitted change M_CHG_SUB

C.5.

Receipt and discharge of AAD Description

C.5.a

There are two possible procedures to register delivery of goods: most of the times, for a simple movement, the report of receipt is directly recorded; in some cases, when the delivery may take a longer time, or if part of goods did not arrive yet, a two-step procedure may be used, that allows to block the AAD until final report of receipt.

In all cases, when the consignor receives the report of receipt, he may consider his movement guarantee as discharged, subject to duties due on declared losses and to further enquiries made by any concerned MSA.

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C.5.b

Structure of data
AAD description Report of receipt

0..1

1..* AAD body record

* 1 0..1 Report record

C.5.c

Data records
Description /type Constraints Header of the report of receipt Code From list of codes String Code Code Economic operator Economic operator Date and time Date and time Code Code Code Code Code String Address Date Code From list of AADs From list of codes From list of codes If different from the consignee

Record / Field Report of receipt Member State of dispatch AAD number Member State of destination Type of consignee Consignee Place of receipt Arrival of goods Report of receipt Status of receipt Result of receipt Export indication Member State of exit Customs office of exit Name of Customs office of exit Address of Customs office of exit Date of exit Type of transport on export

From list of codes From list of codes global result From list of codes From list of codes From list of offices only in case of export Only in case of export Only in case of export Only in case of export From list of codes

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Record / Field Report record

AAD body record Result of receipt

Excess or shortage

Description /type Constraints Record of shortage or excess Such records should be created only for referenced records of the AAD where an anomaly, excess or shortage is ascertained String Reference to an active AAD body record Code From list of codes applicable to the AAD body record only Number Applicable to the AAD body record given in the unit associated to the concerned product

Notes: it is not possible to make a report record concerning a cancelled or replaced AAD body record; if there is no report record concerning an active AAD body record, this means that there is neither excess nor shortage concerning that body record. Processing

C.5.d

The receipt process is the following: 1. when the first packages arrive at destination, the consignee optionally may issue a statement of arrival that gives a special status "ongoing delivery" to the AAD; 2. when the consignment is considered as completely received and inventoried, the consignee mandatory makes a report of receipt. when the AAD is under ongoing delivery, it cannot be changed any more unless the delivery is cancelled; when the AAD is under ongoing delivery, the consignee may issue a cancellation of the receipt; the movement is then considered as still ongoing; both when a statement of arrival has been made and when the movement is ongoing, the consignee may make the report of receipt; after the report of receipt has been issued, the delivery cannot be cancelled any more;

An optional report of excess and shortage is included in the report of receipt. If the consignee is a non-registered trader, there is no statement of arrival; the report of receipt is registered by the Excise office where the consignee comes to pay duties (normally, the office which registered the certificate of guarantee); the certificate of guarantee is discharged at the same time.

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Consignee Statement of arrival

MSA of destination

MSA of dispatch

Consignor

MSA of transit

M_DEL_BEG

Register beginning of receipt M_DEL_BEG M_DEL_BEG

Cancellation of receipt

M_DEL_BEG

M_DEL_CAN M_DEL_CAN M_DEL_CAN Report of receipt M_DEL_END M_DEL_CAN

Register report of receipt

R_DEL_VAL R_DEL_VAL R_DEL_VAL

C.5.e

Messages
Description and contents Statement of arrival From Consignee MSA of destination MSA of dispatch MSA of destination To MSA of destination MSA of dispatch Consignor MSA of transit

Message M_DEL_BEG

Member State of dispatch AAD number Member State of destination Type of consignee Consignee Place of receipt Date of arrival of goods

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Message M_DEL_CAN

Description and contents Cancellation of receipt

From Consignee MSA of destination MSA of dispatch MSA of destination

To MSA of destination MSA of dispatch Consignor MSA of transit

M_DEL_END

Member State of dispatch AAD number Member State of destination Type of consignee Consignee Reason for cancellation (from list of codes) Report of receipt Consignee

R_DEL_VAL

MSA of destination One record of type Report of receipt (except export specific fields), plus possible records of type Report Record MSA of dispatch Recorded report of receipt MSA of Consignor destination MSA of dispatch MSA of transit MSA of destination Identical to the preceding message

C.6.

Export of goods Description

C.6.a

Export procedure is a particular case of receipt of goods, using particular variants of the statement of arrival (export message) and of the report of receipt (exit message). The export message is created at the customs office of export, where, in particular, the number of the export Single Administrative Document is registered into the electronic AAD. The exit message is created at the customs office of exit, where the goods leave the territory of the Union, and constitutes the discharge of the movement guarantee. C.6.b Data

Same as above under Receipt and discharge of AAD. C.6.c Processing

Submission and registration See above under Submission and registration of AAD. Export procedure The two steps of the full procedure of receipt are used:

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1. at office of export (normally in the Member State of dispatch), the number of the customs SAD is registered into the electronic AAD; 2. at office of exit where the goods actually leave the Union, the movement is discharged.
Consignor MSA of export/dispatch Export procedure M_EXP_BEG M_EXP_BEG M_EXP_BEG Discharge procedure R_EXP_VAL MSA of exit MSA of transit

R_EXP_VAL

R_EXP_VAL

C.6.d

Messages
Description and contents Export message From MSA of export (Customs office of export) MSA of dispatch MSA of dispatch MSA of dispatch To MSA of dispatch (if different from MSA of export) Consignor MSA of exit MSA of transit

Message M_EXP_BEG

R_EXP_VAL

Member State of dispatch AAD number Member State of export Customs office of export (code, name, address) Export indicator SAD number Date of export procedure Exit message MSA of exit MSA of dispatch MSA of dispatch Consignor One record of type Report of receipt (including export specific fields), plus possible records of type Report Record

C.7.

Claims on losses Description

C.7.a

This optional mechanism is provided to have an initial handshake between Member states Administrations and economic operators when anomalies arisen during a movement may result in payment under the cover of the movement guarantee. That mechanism is made of two messages: the first one to issue a claim from the requesting Member State to the provider of the guarantee, and the second to allow the guarantor contesting the claim.
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Further exchanges are supposed to directly happen between the claiming MSA and the economic operator, anyway outside the EMCS. C.7.b Structure of data
AAD 1 description * Claim on losses 1 0..1 Contest

C.7.c

Data records
Description /type Constraints Claim for duties due on declared losses Code From list of codes String String Code Code From list of MSA offices Appointed by the MSA of claim From list of codes From list of MSA offices

Record / Field Claim on losses Member State of claim Excise office of claim Reference of claim Member State of guarantor Excise office exercising on the guarantor Guarantor AAD number Type of claim Claim

Economic operator String Code Text

Must exist in the register Usually the consignor From list of AADs From list of codes Free description of the claim

Amount of claim in String national currency of the Member State of claim Amount of claim in String Euro Date of claim Date and time

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Record / Field Contest Member State of guarantor Excise office exercising on the guarantor Guarantor AAD number Member State of claim Excise office of claim Reference of claim

Description /type Contest of claim Code Code

Constraints From list of codes From list of MSA offices

Economic operator String Code String String

Must exist in the register Usually the consignor From list of AADs From list of codes From list of MSA offices Internal reference appointed by the MSA of claim From list of codes Free description of the contest

Reason of contest Contest Date of contest

Code Text Date and time

C.7.d

Processing

Any Member State Administration involved in a movement may issue a claim concerning duties due to anomalies or losses happened during a movement; the claim is sent to the guarantor (usually the consignor) under the form of a specific message. The MSA of the guarantor may register a copy of the claim when this latter transits through its Information System to be forwarded to the guarantor. The guarantor may answer to the claim by a contest message.
MSA of claim Issue claim on losses MSA of guarantor Consignor

M_REQ_CLM M_REQ_CLM Contest claim on losses

M_CTS_CLM M_CTS_CLM

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C.7.e

Messages
Description and contents Claim on losses From MSA of claim MSA of guarantor One record of type Claim on losses Contest of claim Guarantor MSA of guarantor One record of type Contest of claim To MSA of guarantor Guarantor MSA of guarantor MSA of claim

Message M_REQ_CLM

M_CTS_CLM

C.8.

Consultation and retrieval of movement data Description

C.8.a

There are several possible combinations for consultation of AADs, according to the wishes of the user expressed as a parameter of the request. MSAs have access to cross-consultation without restriction; each MSA may open consultation of AADs to economic operators for the movements where they are involved. In addition, a general query is provided to retrieve a movement whose AAD number is not known by the requestor. C.8.b Data

Same as above under Submission and registration of AAD C.8.c Processing

Consultation of movement data There is a unique request to consult the movement data, but, according to the parameters of the request, the consultation may return different parts of records. Consultation of AADs is open to cross-consultation by other MSAs (restricted by the profile of each user). If agreed by the MSA, each economic operator can consult only movements where he is or was involved as consignor or as consignee (including older consignees after change of destination).

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Applying MSA Request for AAD

Requested MSA

M_AAD_REQ

Get data

M_AAD_REP Consultation of movement data

The requestor may be either an automatic process such as the verification of an AAD, or an end user in a MSA office. The choice of request either the synchronous mode or the asynchronous mode may be systematically fixed by the MSA, or left to the initiative of the user. But a MSA may choose not to implement a synchronous variant; in that case, downgraded mode is systematically enforced (downgraded mode in the sense of VIES). If the request concerns historical data, it may happen, according to the solution actually implemented by the requested MSA, that data are not immediately available and that re-loading of support is necessary; in that case, and if the synchronous mode of request was used, downgraded mode is enforced. Retrieval of movements That request aims at retrieving a movement whose AAD number is not known by the applicant, but only some of his characteristics. The user builds the request under the form of a query by example, by giving data concerning one or several of the fields describing the movement. In some fields, wildcard characters are possible. The query returns a list of movements; if that list exceeds a given (and updateable) number, an error may be returned and the requesting user has to refine the query.

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Applying MSA Query to retrieve AADs

Requested MSA

M_AAD_SRC

Get data

M_AAD_LST Consultation of retrieved list

If open to the economic operators, that function should be filtered so that only movements where the operator is involved are returned. As the time of response may become long if the query is complex, it is recommended to use only the asynchronous mode for that consultation. If the request concerns historical data, it may happen, according to the solution actually implemented by the requested MSA, that data are not immediately available and that re-loading of support is necessary; in that case, and if the synchronous mode of request was used, downgraded mode is enforced. C.8.d Messages
Description and contents Request: consultation of movement From Applying MSA Economic operator To Requested MSA Requested MSA

Message M_AAD_REQ

Member State of dispatch AAD number Type of consultation : a series of codes from the list of codes Date of queried information (for consultation of history data) Consult archives: yes or no

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Message M_AAD_REP

M_AAD_SRC

To Applying MSA Economic operator One record of type AAD description (several in case of consultation of history) One record of type Consignee (several in case of consultation of history) One or several records of type Transporter (exact list depends on requested data) One or several records of type Transport details (exact list depends on requested data) One or several records of type Route details (exact list depends on requested data) One or several records of type Owner of goods (exact list depends on requested data) One or several records of type AAD body record (exact list depends on requested data) Query to retrieve movements Applying MS Requested MSA on a series of criteria Economic Requested MSA operator According to the criteria, one or several of the following data may be given Member State of dispatch Excise number of consignor Acronym of consignor (approximate) Name of consignor (possibly wildcard characters) Address of consignor (possibly wildcard characters) Name of excise office exercising on consignor (possibly wildcard characters) Address of excise office exercising on consignor (possibly wildcard characters) Member State of destination Excise number of consignee VAT number of consignee (non-registered trader) Acronym of consignee (approximate) Name of consignee (possibly wildcard characters) Address of consignee (possibly wildcard characters) Name of excise office exercising on consignee (possibly wildcard characters) Address of excise office exercising on consignee (possibly wildcard characters) List of MSAs of transit (will success if any is found) List of requested categories or sub-categories of goods (from structure of excise products) Indicator on categories of goods: any or all Date of queried information (for consultation of history data) Consult archives: yes or no

Description and contents Reply: movement data

From Requested MSA Requested MSA

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Message M_AAD_LST

Description and contents List of retrieved movements

To Applying MSA Economic operator One or several records composed of the following fields Member State Excise number of the consignor Name of the consignor Excise number or VAT number of the consignee Name of the consignee List of categories of goods carried by the movement Date of dispatch Date of receipt (if known)

From Requested MSA Requested MSA

C.9.

Automatic recalls Description

C.9.a

In the circuit of AAD, some steps where human intervention is required may cause delays; these delays could be reduced if the faulty office or operator would be recalled that an action is expected; the following reminders should be implemented. in the case where the consignee must explicitly accept a movement, a message should be sent to the consignee each time that the message of acceptance or of refusal was not sent in a given (updateable) delay from the submission of the AAD; answer to that reminder is either acceptance or refusal of the movement; upon receipt, a message should be sent to the consignee if report of receipt or statement of arrival was not done in a given (updateable) delay from the expected time of arrival (date and time of dispatch plus journey time); answer to that reminder is either a statement of arrival, or a report of receipt, or an information message stating that goods did not arrive yet; if the consignee is a non-registered trader, the same message should be sent to the Excise office which made the certificate of guarantee to inform them that the consignee should have made the report of receipt; the excise office is then required to ask the consignee whether goods arrived or not; answer to that reminder is either a report of receipt, or an information message stating that goods did not arrive yet; if a statement of arrival was sent, a message should be sent to the consignee if the report of receipt was not sent in a given (updateable) delay from the receipt of the statement of arrival; answer to that reminder is either a report of receipt, or a cancellation of receipt, or an information message stating that inventory is not completed yet, in particular that packages are still being awaited; if the recalled party does not answer in due time, escalation procedures must be used involving other means than the EMCS (phone call, e-mail, fax, etc.)

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C.9.b

Data

No particular data are attached to the mechanism. C.9.c Processing


IS of the MSA Requested party (consignee or excise office)

Automatic recall M_REC_REQ Answer

No M_REC_REP Consult answer

Ready ? Yes M_AAD_ACC M_AAD_REF M_DEL_BEG M_DEL_END

Process

Part of the relevant business process

C.9.d

Messages
Description and contents Recall message From IS of the MSA IS of the MSA To Consignee Excise office

Message M_REC_REQ

M_REC_REP

Applying MSA Excise number of consignee or code of the excise office AAD number Expected date of action Reference of recall message (for correlation with reply) Reason for recalling (from list of codes) Reply to recall Consignee Applying MSA Excise office Applying MSA Excise number of consignee or code of the excise office Applying MSA AAD number Reference of recall message (for correlation) Return code to recall (from list of codes)

C.10.

Reports

Creation of reports for the day-to-day use of the EMCS is closely linked to the methods of work of each Administration. The following suggestions should be adapted to the particular context of the Member State. Detailed definition of reports must be made at specification time of each application.

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C.10.a

Reports of activity

list of AADs created: a summary of all AADs submitted by warehouse keepers and accepted by the Administration: daily or weekly lists, edited for a given excise office; each record should contain identification of consignor and of consignee, categories of goods, and estimated value of duties, possibly other characteristics as defined by the MSA; list of AADs announced: the same list of submitted AADs, but selected per excise office of destination; list of AADs received: the report of losses with estimated value of corresponding duties should be added; the list concerns both excise office of dispatch and excise office of destination; list of AADs received by registered traders, with the amount of duties that should be paid; list of movements per economic operator (two parts: sent and received); lists of controls made by operator, by transporter, by reason, by results; lists of usage of guarantee per operator, per type. Reports of anomalies

C.10.b

list of AADs submitted and rejected, with reason of rejection; list of AADs refused by consignee; list of changes of destination; list of movements expected but not arrived, and/or list of ongoing inventories (according to the procedure of delivery chosen); list of claims per operator, per sector, per period, contested or not contested.

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APPENDIX D - SPECIFICATION OF GROUP III D.1. D.1.a Road controls Description

The term road control covers here all types of physical controls that may be performed during the movement, from dispatch of goods to end of delivery. It may be performed at dispatch, during the movement or at arrival. The place may be an office of a MSA or any point of the journey (roadside, port, airport, rail station, inside a train, etc.). D.1.b Structure of data
AAD description * Report of control

* AAD body record

* Control record

D.1.c

Data records
Description /type Constraints Header of the report of control Code From list of codes String Code From list of AADs If applicable From list of codes If applicable From list of MSA offices From list of codes From list of MSA offices

Record / Field Report of control Member State of dispatch AAD number Member State of the office requestor of control Office requestor of control Member State of the office of control Office of control Controller Name of place of control Address of place of control Date of control Type of control Global conclusion of the control Comments

String Code String String String Address Date Code One or several codes Text

From list of codes From list of codes

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Record / Field Control record

AAD body record Confidentiality Excess or shortage

Conclusion of the control

Description /type Constraints Record of ascertained anomaly Such records should be created only for referenced records of the AAD where an anomaly, excess or shortage is ascertained String Reference to an active AAD body record Indicator: Yes or No If Yes, the record is visible only to officials Number Applicable to the AAD body record given in the unit associated to the concerned product One or several codes From list of codes applicable to the referenced record

Consultation of reports of control should be available to the concerned economic operators along with the rest of movement information. Therefore, a confidentiality indicator is given to the control officer to indicate whether a particular body record must be hidden to economic operators. D.1.d Processing

If the control team has a connected terminal on the place of control, the control should be based on the electronic AAD read on the terminal. If the control team does not have a connected terminal available on the place of control and if the control is planned in advance, it is recommended to have a paper copy of the AAD printed before the control. If the control team does not have a connected terminal available on the place of control and if the control is not planned in advance, the control should be made based on the paper copy of the AAD that accompanies the goods. In all cases, the control officer records the results of the control and the MSA of control automatically dispatches it to the concerned MSAs.

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Control officer Request for AAD

MSA of control

MSA of dispach

MSA of destination

MSAs of transit

M_AAD_REQ Get data M_AAD_REQ Consultation of movement data R_AAD_VAL

R_AAD_VAL

Print Report control Register control

R_CTL_REP

R_CTL_REP R_CTL_REP

D.1.e

Messages
Description and contents Report of control To MSA of dispatch MSA of destination MSA of transit One record of type Report of control, possibly completed by a series of records of type Control record From MSA of control MSA of control MSA of control

Message R_CTL_REP

D.2. D.2.a

Risk assessment Description

Each MSA is committed to implement risk assessment on movements of goods under excise duty suspension. There is no obligation to do it by computerised means, but it would certainly be convenient and efficient to systematically and automatically pre-assess the risk on each AAD where the MSA is involved, either as Member State of dispatch, or as Member State of destination, or even as Member State of transit. Therefore, it is proposed to branch an automatic risk assessment on the data received from the circuit of the electronic AAD. D.2.b Criteria

There are two categories of sets of criteria:


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first, criteria defined in common, as it is actually the case for the form-based excise Early Warning System: MSAs are required to apply these criteria; second, nationally defined criteria.

Risk assessment criteria are all elements of the AAD and of associated records that may be used to retrieve a given AAD. There is a proposal for these criteria:
Criterion AAD number (including Member State of dispatch) Reference number initially given by the consignor Member State of dispatch Member State of destination Date of invoice Number of invoice Excise number of consignor or Excise number of the warehouse keeper managing the tax warehouse of dispatch VAT number of the consignor Excise number of consignee (including of older consignee if changed) or Excise number of the warehouse keeper managing the tax warehouse of destination VAT number of the consignee Name of consignor Name of consignee (including of older consignee if changed) Acronym of consignor Acronym of consignee (including of older consignee if changed) Postal code of consignor Postal code of consignee (including of older consignee if changed) City of consignor City of consignee (including of older consignee if changed) Categories of goods of the movement Quantity of goods (see note below) Value of Excise duties of the consignment (calculated from local rates, or from rates of another MS) Tested against Predefined list Predefined list Predefined list Predefined list Exact date or interval Exact value Predefined list

Predefined list Predefined list

Predefined list Predefined list of names with or without wildcard characters Predefined list of names with or without wildcard characters Predefined list of acronyms; approximation should be possible Predefined list of acronyms; approximation should be possible Predefined list of codes with or without wildcard characters Predefined list of codes with or without wildcard characters Predefined list of names with or without wildcard characters Predefined list of names with or without wildcard characters Predefined list Interval (usually minimum value) Value associated to the consignor Interval (usually minimum value) Value associated to the consignor

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Criterion VAT number of transporter(including of older transporter if changed) Name of transporter (including of older transporter if changed) Acronym of transporter (including of older transporter if changed) Postal code of transporter (including of older transporter if changed) City of transporter(including of older transporter if changed) VAT number of owner of the goods(including of older owner if changed) Name of owner of the goods (including of older owner if changed) Acronym of owner of the goods (including of older owner if changed) Postal code of owner of the goods (including of older owner if changed) City of owner of the goods (including of older owner if changed) City of owner of the goods(including of older owner if changed) Journey time Brand name of product Commodity number of products Type of transport Change of consignee Change of transporter Change of owner of goods Change of route

Tested against Predefined list Predefined list of names with or without wildcard characters Predefined list of acronyms; approximation should be possible Predefined list of codes with or without wildcard characters Predefined list of names with or without wildcard characters Predefined list

Predefined list of names with or without wildcard characters Predefined list of acronyms; approximation should be possible Predefined list of codes with or without wildcard characters Predefined list of names with or without wildcard characters Predefined list of names with or without wildcard characters Interval (usually maximum value) Predefined list of names with or without wildcard characters Predefined list Predefined list Yes or no Yes or no Yes or no The MSA is a new MS of transit

This list can be completed by each MSA either with less or with more criteria. More complex analyses have been suggested. MSAs are free to do so, if they wish, but it must be highlighted that too much automation may become harmful for the efficiency of the processing. D.2.c Processing

A pattern of suspicion is a combination of criteria taken from the proposed list (possibly amended by the MSA) with, for each of them, the tested values; the examined movement is selected if, and only if, it meets all criteria composing the set. The proposed processing is the following: 1. using risk analysis techniques, and based on their own priorities, a dedicated team of the central investigation office of each Member State Administration defines several sets of patterns of suspicion; other sets of
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2. 3. 4. 5. 6.

patterns of suspicion are created from common requirements agreed by MSAs; after each submission (more precisely, after the AAD has been registered and sent back to the consignor), the AAD with its associated records is compared to each pattern of a first set; after each update (more precisely, after the update has been registered and sent back to the consignor), the AAD with its associated records is compared to each pattern of a second set; after each delivery, the AAD with its associated records is compared to each pattern of a third set; daily, all AADs created, and/or updated, and/or received, are compared to each pattern of a fourth set; if the movement is found matching one of these patterns, an alert is sent to an investigation officer.

Risk assessment criteria are managed off-line, i.e. that the central investigation office prepares patterns that are not active and, when the whole set is satisfactory, it is activated in place of the precedent set, by a specific command. All concerned MSAs (the MSA of dispatch, the MSA of destination and all MSAs of transit) are supposed to have a copy of the AAD. If common sets of criteria are defined at European level to be mandatory applied by all Member States, a given AAD is supposed to raise alerts in all concerned Member States. Therefore, such alerts, triggered by common criteria, should not be forwarded between Member States, but should only result in national actions. Obviously, MSAs are free to organise common or co-ordinated controls on a particular movement signalled by that mechanism, and are committed to inform other concerned MSAs if a national enquiry detected some fraud or irregularity. D.3. Management of alerts

Upon receipt of an alert issued by the risk assessment, or upon initiative of any official, the suspect movement falls under the responsibility of an investigation officer who may decide either to ignore the alert, or to request complementary controls at national level, or to request controls in other MSAs under the form of Movement Verification (possibly Mutual Assistance) messages. Internal circulation of alerts between officials is completely defined by each MSA. It is recommended that each MSA create an environment for the follow-up of alerts, grouping in particular all messages exchanged concerning the same movement. D.4. Automatic recalls

A mechanism of reminders is described in the present Movement Verification system; it is proposed to integrate it as an automatic mechanism of the Movement Verification and Mutual Assistance sub-systems of the EMCS.
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Recall messages should be sent: to the intended recipient of a message, if no acknowledgement was sent in a given (updateable) delay from its date of issue; to the recipient of a message (sender of the acknowledgement), if the reply was not sent in the agreed delay (either the date for reply integrated in the request, or the updated date for reply given if the acknowledgement); if the addressee did not read a message in a given (updateable) time, it should be forwarded to another address (escalation authority); if the recalled party, or the escalation authority, does not answer in due time, escalation procedures involving other means than the EMCS must be used (phone call, e-mail, fax, etc.) particular types of Movement

Acknowledgements and reminders are Verification or Mutual Assistance messages.

Integrating such automatic mechanisms with the AFIS application might prove unpractical; in that case, the implementation of automatic recalls in Movement Verification and Mutual Assistance would be delayed until these functions are migrated to the EMCS infrastructure. D.5. D.5.a Collection of statistics Operating level

It is recommended that each Member State Administration creates its own statistics on the usage of the application, in particular on traffic and on the times of response, so that they can plan improvements of their national application, re-evaluate their hardware and software, etc. At the same time, the same kind of information should be extracted from CCN/CSI statistics to help the DG in re-evaluating the infrastructure. The monitoring exercised by the Application Centre might help both MSAs and the DG in planning technical improvement of the EMCS. Detailed definition must be made both in system specification phase and in each national application specification phase. D.5.b Application level

It is recommended that each Member State Administration creates its own statistics on the usage of each function, in particular on errors made by the users, to improve training, documentation and possibly external specification of user interfaces. Detailed definition must be made in each national application specification phase.

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D.5.c

Business level

Statistics on the activity of the system must be created. Contrary to other statistics, which may be specific to each Member State or extracted from CCN/CSI statistics, a minimum harmonisation should be defined, so that information may be consolidated between Member States at European level. Appendix E contains proposals for such statistics. Detailed definition must be made in system specification phase. D.6. D.6.a Movement Verification and Mutual Assistance Description

Movement Verification concerns particular exchanges of information between Member States concerning a particular movement; the request may concern documents, but physical controls as well. Presently, Movement Verification is often used to exchange copies of AADs; that function will beneficially be replaced by direct consultation of electronic data (see above under Consultation and retrieval of movement data); however other requests for deeper verifications remain necessary. Conversely, the Member States are committed to exchange other information under the cover of Mutual Assistance (under Council Directive 77/799/EEC). For these two modules, the solution suggested is to use the existing AFIS infrastructure, at least for the beginning. As the contents of a Movement Verification message (and still more of a Mutual Assistance message) are partially unpredictable, a utility application to produce customised message bodies is proposed. That utility, called message builder, must be developed under the responsibility of the Directorate General for Taxation and the Customs Union, to be integrated with the AFIS client application. It is based on the thesaurus of terms. An associated utility, named message viewer, would allow users to consult and print these messages. In a further step, Movement Verification and Mutual Assistance could be migrated to the EMCS instead of AFIS. This should require: the overall agreement of all Member States, as a mixed infrastructure is not considered sensible: adaptation of the message builder and of the message viewer to each national application; development of complementary storage and management functions in each national application.

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D.6.b

Messages
Description and contents From To Common message for Applying MSA Requested MSA Movement Verification and for Mutual Assistance Message identifier appointed by the applying MSA Applying Member State Applying office (by default, ELO) Requested Member State Requested office (by default, ELO) Message identifier of a previous message Subject (text with possible summaries in other languages) Date of message Type of message (from list of codes) List of actions requested (from list of codes) Optional body created using the message builder

Message M_MVE_MAS

D.6.c

Message builder and message viewer

As they are proposed to support other exchanges than Movement Verification and Mutual Assistance, the message builder and the message viewer should be developed in the Utilities Group.

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APPENDIX E - SPECIFICATION OF UTILITIES Unless specified, development of the utilities is under the responsibility of each Member State. E.1. Appointment of user names and of access rights

The administrators of the MSA should be provided with convenient tools to create new user identities, manage access rights, etc. These tools can be standard tools of the basic software, standard utilities of the Computing Centre of the MSA, or specifically developed utilities. E.1.a Officials

A user name should be appointed to each official involved in the EMCS; the MSA must maintain a particular register of authorisation, preferably integrated in their general access control lists. As far as possible, access should be restricted to the functions that each agent has to perform. For the access to the EMCS application, officials of the Member States must receive a user identity managed at national level. For accessing some EMCS functions (in particular the consultations made available to them), officials of the EC might receive CCN user names registered in a specific user profile. E.1.b Economic operators

A user name should be associated with each registered operator or tax warehouse. That name should be automatically appointed after the first registration of the operator, and communicated to him along with his confidential credentials (initial password, private certificate or equivalent). A particular procedure outside the EMCS should be set up for a secure communication way of these credentials. For the access to the EMCS application, economic operators must receive a user identity managed at national level. E.1.c Support agents

A user name should be appointed to each agent of the national support centres, and a common user name appointed to each other support centre and to the central Application Centre. MSAs are free to define whether it is useful or not to give several profiles to their support agents, for instance restrict to some of them the ability to patch the data bases and registers. The agents of other support centres should have a wide access to the information and to its history, but not be allowed to update anything in the tables or logs. Subject to decision of each Member State, a support agent might by identified either as a privileged user of the national EMCS application, or as a CCN user, possibly both. Specific user profiles should be created for that purpose.
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E.1.d

AFIS users

Separately from his possible access to the EMCS, each user allowed to use the AFIS infrastructure must receive a particular CCN user name; the AFIS rules for definition of CCN user profiles must be respected. E.2. E.2.a Management of passwords Description

If the solution chosen by the MSA for identification and authentication of users involves a password recorded in the Information System, the convenient software modules must be provided to each profile of user to change that password so that the user is the only person knowing it. Recommendations should be made to the economic operators where the password must be shared among several persons, to keep a sensible level of confidentiality of the password while being able to retrieve it if necessary (securely stored sealed envelope of equivalent). It is recommended that the user changes his password as soon as he receives the initial value and then at regular intervals, for instance monthly or quarterly. E.2.b Processing

Change of password is an interactive synchronous transaction.


User Request change Change password IS of the MSA

M_PSW_CHG

M_PSW_CNF Receive acknowledgement

E.2.c

Messages
Description and contents From To Request to change the User IS of the MSA password Code of the MSA User name Older password (encrypted by itself) New password (encrypted by older password)

Message M_PSW_CHG

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Message M_PSW_CNF

Description and contents From Reply after change IS of the MSA Code of the MSA User name Return code of the change function New password (encrypted by itself)

To User

E.3. E.3.a

Monitoring of connections Description

To guarantee users that all EMCS nodes are available according to the system requirements, and to anticipate and plan necessary upgrades of the infrastructure, particular utilities should be developed and installed Two categories of information should be monitored: availability of the site: interactive request to be periodically sent by the Application Centre to each national node, requesting an answer proving that this node is presently operational; performances: both interactive and asynchronous requests to be periodically sent by the Application Centre to each national node, related with the time where the reply is received. Processing

E.3.b

Three specific transactions should be created: a synchronous request (CCN/CSI call mode) for availability, where the server (MSA side) just returns an acknowledgement; a synchronous request (CCN/CSI call mode) for synchronous performance, where the server (MSA side) performs a function returning an estimation of the present load of the server; an asynchronous request (CCN/CSI put/get mode) for asynchronous performances, where the server (MSA side) makes longer queries.

There may be several functions intended to measure the performances concerning several parts of the system, for instance: consultation of registers (retrieval of a conventional operator reserved for that purpose); retrieval of a list of operators (conventional operators reserved for that purpose, so that the size of the returned message is always the same); consultation of AADs (retrieval of a conventional AAD reserved for that purpose); retrieval of a list of AADs (conventional AADs reserved for that purpose, so that the size of the returned message is always the same); update of AAD (may be the same conventional AAD).

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Application Centre Query

Requested MSA

Application Centre Query

Requested MSA

Answering function M_AVA_REQ M_AVA_REP M_PER_REQ M_PER_REP

Requested function

Measure

Measure

A specific application of the Application Centre collects the results and analyses them. In case of unavailability, or if performances are under a given limit, an alert is raised to an operator of the Application Centre so that he can ask for more information from the national support. Separately, consolidated statistics are built from the results of monitoring and periodically published. Development of the called functions is under the responsibility of each MSA; development of the central monitoring tool is under the responsibility of TAXUD. E.3.c Messages
Description and contents Query (availability) From Application Centre Queried Member State (from list of codes) Reply (availability) IS of the MSA Queried Member State (from list of codes) Status of availability (from list of codes) Time of receipt of the query Time of issue of the reply Query (performances) Application Centre Queried Member State (from list of codes) Requested function (from list of codes) Reply (performances) IS of the MSA Queried Member State (from list of codes) Requested function (from list of codes) Return code of the function performed Time of receipt of the query Time of issue of the reply To IS of the MSA

Message M_AVA_REQ

M_AVA_REP

Application Centre

M_PER_REQ

IS of the MSA

M_PER_REP

Application Centre

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E.4. E.4.a

Consolidation of statistics Description

Excise statistics should be extracted from all convenient transactions to be transferred to the Application Centre for consolidation. The Application Centre should be provided with the convenient analysis tool to produce periodic reports. The statistics proposed below have not been validated by the Member States, and they should be more precisely defined in the system specification phase. The following proposal is believed to be a sensible approach of the necessary business statistics. E.4.b Processing

All relevant data items should be recorded in a particular log during the transactions. These records should then be grouped into one of the messages described below and periodically transferred to the Application Centre when the system has a low activity. Each MSA is free to determine whether "low activity" means during the night or possibly during the day.
IS of the MSA Prepare statistics Collect statistics M_STA_ACT M_STA_INC Analyse statistics Application Centre

Development of the function that prepares and sends statistics is under the responsibility of each MSA. Development of collection and analysis is under the responsibility of TAXUD.

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E.4.c

Messages
Description and contents Statistics on activity From IS of the MSA To Application Centre

Message M_STA_ACT

M_STA_INC

A series of records containing the following fields Type of action (from list of codes) Member State of origin Excise number of consignor Type of consignor Member State of destination Excise number of consignee Type of consignee Category of goods Estimated value of excise duties in the MS of dispatch Estimated value of excise duties in the MS of destination Date of dispatch Date of receipt Statistics on incidents IS of the MSA Application Centre A series of records containing the following fields Type of incident (from list of odes) Member State of the concerned economic operator Excise number of the economic operator Estimated value of consignment in the MS of the economic operator Date of incident

E.5.

Consultation of information by support agents

The agents of functional support teams should have access to all consultation transactions of the application, both in local mode and in cross-consultation of other MSAs. In addition, technical support teams should be provided with all technical monitoring tools necessary to detect sources of malfunctioning. Help desk agents should have access to all consultation transactions of the application, for their Member State. If complementary information is necessary from another Member State, they have to request it from the support centres of that Member State. E.6. Correction and patching by support agents

A very limited number of support agents should receive the right to directly change information in the data tables and log files of the system. Such patches should be submitted to a very precise and mandatory procedure involving at least two persons, and carefully logged. The standard administration tools of the basic software (DBMS, FMS, network administration) should be sufficient for such changes. During the night, some rights to patch information might be delegated to other agents, but subject to very careful conditions, in particular on traceability of operations.
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E.7. E.7.a

Free format messages General information messages

It will certainly be necessary for the users of the EMCS, in particular users involved in the functioning of the system (operators, supervisors, support agents, etc.) to have the ability to exchange messages different from the application messages. Such messages can have potentially any contents, concerning for instance the functioning of applications (announcement for a maintenance break, etc.), support actions (requirement for a given operation), or exchange of information that cannot be classified under any standard category. The proposed solution is to extend the mechanism proposed for Movement Verification and Mutual Assistance, namely to exchange messages created using the message builder through the AFIS infrastructure. E.7.b Messages
Description and contents From To Multi-purpose message Applying MSA Requested MSA Message identifier appointed by the applying MSA Applying Member State or 'EU' for the European Commission Applying office or agent Requested Member State Requested office or agent Message identifier of a previous message Subject (text with possible summaries in other languages) Date of message Type of message (from list of codes) Gravity of message (from list of codes) Body created using the message builder

Message M_GEN_INF

E.7.c

Message builder and message viewer

Message bodies to be exchanged will be composed using the message builder utility put at the disposal of AFIS users interested in Excise movements, according to national decision of the MSA. It consists in freely assembling items of the thesaurus of terms in a message area. The user (computer operator, support agent, investigation officer, ELO, etc.) selects the convenient items from a palette made of all items of the thesaurus, adds free texts, possibly with summaries in foreign languages, etc. It should be possible to give the message body a tree structure of segments, themselves made of data items or of other segments. The message builder must be able to store definitions of standard segments and of standard messages to be re-used as useful. It is recommended that the MSA co-ordinates the management of standard segments and messages, for instance by granting their definition to the ELO.

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The result is an EDIFACT message body that is attached to the Movement Verification or Mutual Assistance message, or to the free format message. A second utility, named message viewer, integrated with the AFIS client as well, allows to display and print the message. If found convenient, each Member State may define its own variant of the message builder and of the message viewer, provided that the results are compliant with the definition of messages produced by the standard utilities. As long as the AFIS infrastructure is used, creating variants is not recommended. Development of the message builder and of the message viewer to be used under AFIS is under the responsibility of TAXUD.

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APPENDIX F NECESSARY INFRASTRUCTURE F.1. National nodes

The computing Centre of each MSA must be provided with the necessary equipment to fulfil its duties, namely: at least two application servers: the operational application platform and a backup system; the MSA may choose to have a third server for development and testing, or to use the backup configuration when backup is not activated a series of workstations for operation of the systems; a Local Area Network to interconnect all platforms of the computing Centre; an access to the CCN/CSI network; a security firewall (or equivalent) to protect the CCN/CSI infrastructure against intrusions; a connection with the internal network of the Administration, for access of the officials; a Telecommunication Centre to provide access of economic operators; that access must be secured so that at least one access point is always available, for instance by replicating front-ends; a security firewall (or equivalent) to protect the computing Centre against intrusions; a connection with the help desk (that is supposed to be external) and possibly with other national support centres; a security firewall (or equivalent) to protect the computing Centre against intrusions coming from outside.

Internal network of the computing Centre CCN gateway Firewall Firewall

Application servers

Firewall Internal network of the MSA Access of support (firewall)

Telecom Centre

The Member State Administration is free to re-use existing equipment such as the Telecommunication Centre, but they should re-evaluate the required resources and plan necessary upgrades. F.2. Connection of officials

The concerned offices are connected to the system through the internal network of the MSA. Normally, the application should run on general purpose workstations, i.e. they may share it with other applications.
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It is recommended that, as far as possible, the subsystem for identification and authentication of official users is integrated into the general identification and authentication system, if any is implemented in the MSA. F.3. Connection of economic operators

Each MSA is free to define the way of connection of the economic operators. It is recommended to propose at least two solutions: one using EDIFACT messages exchanged through e-mail with larger operators; one using a widely used standard interface such as the world wide web.

Many variants and additional solutions may be proposed; it is the responsibility of the MSA to discuss those issues with professional organisations and to find agreements. For the case of EDI communication, as it often concerns large multinational companies with subsidiaries in several Member States, it is proposed that the definition of EDIFACT messages be made and agreed at European level, with an overall agreement of the MSAs and of representatives of those large companies. To do so, the DG should organise a particular working group open to professional organisations. Conversely, the definition of the communication protocols and the integration of EDIFACT messages in these protocols remain under the full responsibility of each MSA. F.4. Interconnection of Member States Administrations

MSAs communicate directly between themselves, and with the services of the European Commission (including the Application Centre), through the CCN/CSI infrastructure. Two interaction modes may be used, according to the case: synchronous calls, using the call or acall/getrply verbs of the CSI; asynchronous, using the put/get verbs of the CSI.

In general, the asynchronous mode should be preferred for intra-EU communications, but the synchronous mode may be used for consultations where the time of response must be short. Application messages exchanges use the EDIFACT format. The application messages and associated interaction modes must be specified in the system specification made under the responsibility of the DG, and MSAs must strictly conform to the specification of these interfaces. F.5. Application Centre

The Application Centre must be provided with the necessary equipment to fulfil its duties, namely:
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at least one application server to support: the certification platform; maintenance of tables of reference (even if these tables are produced elsewhere); collection and analysis of statistics. a series of workstations for support agents and for operation of the systems; a separated server for the web site of the Information Centre, with possible access through the Internet; optionally, a second web server for access through the CCN/CSI web access; a Local Area Network to interconnect all platforms; an access to the CCN/CSI network; a security firewall to protect the CCN/CSI infrastructure against intrusions; a security firewall to protect the Application Centre against intrusions coming from the web site; a security firewall to protect the web server against intrusions from the Internet.

CCN gateway

Firewall Firewall Web server

Web server (optional) Internet access (firewall)

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APPENDIX G AVAILABILITY, PERFORMANCES AND SECURITY G.1. Estimation of traffic and volumes

The actual volume of the movements of goods under excise duty suspension is not really well known and most generally underestimated. Therefore, rather than extrapolating the partial statistics provided by the Member States Administrations, we started from the number of registered operators, that is presently around 80000 in Europe. According to the country, operators may have very various sizes; most of them are small producers which send few trans-European movements per year. Other ones may send or receive tenths of movements per week, possibly per day in some periods of the year. Based on an average of one movement sent or received per working day and per economic operator, this gives 8 million trans-European movements per year, in other terms 16 million operations (creation or discharge) per year throughout Europe. The average size of an electronic AAD may be estimated around 2 kilobytes, not taking into account the technical overhead necessary for encoding or for storage of data. In most cases, this size will be significantly smaller. The associated messages (consultation for verification, discharge message and reports of receipt, reports of control, etc.) may be estimated between 40% and 100%, an average estimate being 60% if we consider that the Member States of transit will be seldom involved. To summarise, this gives between 2.8 and 4 kilobytes per movement crossing Europe, or 25.6 gigabytes per year. The total traffic for a Member State may be from 1% to 25% of the total volume, resulting in traffic of 256 megabytes to 6.4 gigabytes per Member State and per year. These figures should be considered when evaluating the necessary storage capacity and the traffic between MSAs; the exchanges between economic operators and the Information System of each MSA should be around 20% higher, taking into account the fact that some exchanges happen only between MSAs but that the whole AAD is transferred between the consignor and the MSA in both directions. To evaluate the capacity of lines, we took the assumption that the whole traffic happens during working days and working hours, and peak periods with a triple traffic. This gives the following summary figures, taking into account only "useful" data and not the technical overhead due to formatting and to communication protocols:

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Small Member Large State Member State Storage capacity (megabytes - 3 years) 800 20000 Yearly trans-European traffic (megabytes) 256 6400 Traffic with the economic operators 300 7500 (megabytes) With other MSAs (CCN/CSI) (kilobytes per 0.133 3.3 second) With economic operators (kilobytes per 0.156 3.9 second) The figures given in the preceding table do not take into account intra-national movements; it is up to each MSA to decide whether they want to use the EMCS for national movements and to estimate the consequences on their equipment. There should be no consequences on the trans-European traffic, in particular no data concerning these movements should transit on the CCN gateway. G.2. Availability requirements Application

G.2.a

The requirement of availability of the system expressed by economic operators is 365 days per year, 24 hours per day, with one hour programmed interruption per month for maintenance. In case of system breakdown, the maximum time to recover the full functionality of the EMCS application node is one hour. The interface to economic operators (in particular the synchronous connection) should recover in one quarter of hour. G.2.b Data

Archived information on economic operators, on duty rates and on movements must be available for a period of at least three years, more if Member States agree so. G.2.c Support

The help desk must be available 365 days per year, 24 hours per day. The help desk should answer each call not after the fourth ring of the telephone. If the answer cannot be given immediately by the help desk operator a reference number must be given to the user for further follow-up of the call; a support agent should then call back the user to qualify the call within one hour during working hours and within two hours outside working hours. Support centres do not mandatory have to be open permanently, provided that urgent services are still available. A specific organisation could be proposed, involving support persons on call, or partial delegation of current support tasks to the help desk. Permanent availability should be quoted.

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G.3.

Performance requirements Application

G.3.a

Standards of performance should be defined during the system specification phase and set up according to each Member State. Throughputs should be expressed by specifying the number of times each major transaction must be processed in a given time; average performances and peak performances should be specified according to the following table: Transaction Average number of transactions per hour Peak number of transactions per minute

Consultation of operator Retrieval of 15 operators Submission of AAD Modification of AAD etc. In the same way, average and maximum times of response should be given for each major transaction in synchronous mode and in asynchronous mode (from MSA offices only); seen from the economic operator's, figures are not significant in asynchronous mode as performances depend on external providers. Transaction Average response time (synchronou s mode) Maximum Average Maximum response response response time time time (synchronou (asynchrono (asynchrono us mode) us mode) s mode)

Consultation of operator Retrieval of 15 operators Submission of AAD Modification of AAD etc. To give a rough estimate, the overall response time of a simple consultation based on a precise identity should be between 5 and 10 seconds in synchronous mode. G.3.b Data

Access to archived information must be provided with an acceptable delay that should not excess one full working day. If human action is necessary, the operators must be provided with the convenient tools and procedures to identify the archive supports to be re-loaded.
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G.3.c

Support

Standards of performance of the support infrastructure should be set-up during the system specification phase. For instance: 60% of calls to be solved in a delay of one hour; 80% of calls to be solved in a delay of four hours; 90% of calls to be solved in a delay of one day; 99% of calls to be solved in a delay of one week.

In all cases where the problem prevents new operations, a by-pass solution should be found. G.4. Security requirements

In addition to the availability requirements described above, other security requirements must be met by the system and all its components: ensure that only duly authorised users can access EMCS services, and that each user accesses only those EMCS services for which he is authorised; in particular, in compliance with each national applicable legislation on the protection of data, ensure that only authorised persons access confidential information; protect information exchanged through the EMCS against eavesdropping and corruption during transfer (from trader to trader); protect EMCS information against eavesdropping and corruption when stored; protect the partner Administrations and economic operators against intrusion into their information systems via the EMCS communications; protect the EMCS server sites against intrusion via external communication links; guarantee a given user that security measures taken by his partners do not compromise his own security; keep all partners aware of their mutual security commitments.

Each partner must take the convenient measures, and prove that these measures are actually and efficiently enforced.

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APPENDIX H ESTIMATION OF COSTS H.1. Introduction

The following estimations are based on assumptions that could prove not applicable in each case; in particular, re-use of existing resources, such as hardware, software or organisations, has not been taken into account. Therefore, each partner: European Commission, Member State, professional organisation or economic operator, must re-assess these figures and adapt it to its own case. As a general opinion, we think that the total amount of money for the whole implementation of the proposed system and for its yearly operation should not exceed the presented figures. To help the various partners in preparing their budgetary plans, we allocated separate amounts to each Group of functionality, where it could be done. H.2. Cost Costs in KEuro Management Quality management Co-ordination with Member States Equipment (Application Centre) System specification Detailed design of interfaces Developments (testing tools, common application modules, on-demand developments in operational phase) Deployment, including monitoring and support Information Training Operation (network and monitoring of the system) Provision for translations Contingency 15% Total Investment 4,000 4,000 2,700 1,000 3,600 3,600 2,000 Yearly cost 300 150 100 150 200 100 600 Directorate General for Taxation and the Customs Union

2,300 4,000 1,900 1,000 1,000 4,000 35,100

600 450 100 600 100 500 3,950

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Profiles during the implementation Central Project Office Project officer Assistant Excise specialists 2 officials from T0-6 to T0+54 1 assistant from T0 to T0+54 2 officials from T0-6 to T0+54, possibly part time after T0+30 Technical experts 2 to 5 persons from T0 to T0+54, according to the time Quality Officer and deputy 2 persons from T0 to T0+54 Quality controllers According to the period, up to 10 persons during the validation of specifications Acceptance of applications Up to 6 persons to examine and validate the products of the MSAs (entrusted to the Application Centre) Security experts 2 persons from T0 to T0+12, possibly part time after T0+12 Security auditors up to 4 persons from T0+12 to T0+54, according to the time Supervisor of co-ordination 1 person from T0 to T0+54 Specialised co-ordinators up to 6 persons from T0+6 to T0+64 (development and deployment) System specification including detailed interface specification (in the case where made with in-house resources) Central team 6 persons from T0 to T0+30 Assistants (modelling, writing, 10 persons from T0 to T0+30 review) Experts delegated by the MSAs 20 persons from T0 to T0+12 then 10 persons from T0+12 to T0+24 Development Development teams According to the breakdown of Lots, from one to five development teams, each of them from 3 to 10 persons, from T0+6 to T0+48 Deployment, monitoring and support Central co-ordinators 2 persons from T0+18 to T0+54 Co-ordination assistants 2 more persons from T0+24 to T0+54 Central support and operation 4 to 6 persons from T0+24 to T0+54 during the development and (entrusted to the Application Centre) validation Information Central co-ordinator 1 official from T0 to T0+54 Assistants 3 persons from T0 to T0+54 Training Central co-ordinator 1 person from T0+6 to T0+54 Assistants 2 persons from T0+6 to T0+48 Technical trainers 2 to 4 persons from T0 to T0+24 (entrusted to the Application Centre)

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H.3. Cost

Member States Administrations

The relative weight of Groups I (plus utilities), II and III are considered equal to (respectively) 35, 45 and 20. The deployment in MSA offices is affected half to Group I and half to Group II, while the whole deployment at economic operators' is affected to Group II, resulting in relative weights of 10% and 90%. The whole deployment in operational phase (change of location of offices, new economic operators) is presented with Group II. Costs in KEuro Management including participation in the validation of the system specification Equipment Development (Group I) Development (Group II) Development (Group III) Deployment (Group I) Deployment (Group II) Deployment (Group III) Information Training Support Operation Total Investment minimum 1350 Yearly cost minimum 150 Investment maximum 5100 Yearly cost maximum 300

210 717.50 922.50 410 65 585 0 655 535 1,300 200 6,950

30 105 135 60 5 45 0 275 105 575 250 1,735

1,040 1,123.50 1,444.50 642 1,040 9,360 0 4,350 9,440 8,600 2,600 44,740

155 150.50 193.50 86 100 900 0 950 1,450 4,150 1,250 9,685

Profiles during the implementation In the case where the system specification would be made by a in-house team of the European Commission with the participation of the Member States Administrations, each MSA should provide one to three persons, possibly part time, during the system specification and the following months, from T0 to T0+12, and approximately the half of that manpower from T0+12 to T0+24.

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Project Office, quality and co-ordination Project officer 2 officials from T0-6 to T0+54, possibly part time Assistant possibly,1 assistant from T0 to T0+54 Excise specialists 1 or 2 officials from T0-6 to T0+54, possibly part time Technical experts 2 to 5 persons from T0 to T0+54, according to the time, in particular for: participation in the system specification (validation); validation of the application specification; national acceptance; presentation to the EC (system acceptance). Security specialists 1 or 2 persons from T0 + T0 to T0+30, possibly part time Quality Officer and deputy 2 persons from T0 to T0+54, possibly part time Quality controllers According to the period Development Development teams According to the internal organisation, one or several development teams, from T0+6 to T0+48 Deployment, monitoring and support Central deployment for 2 persons from T0+18 to T0+54, possibly co-ordination part time Co-ordination assistants Possibly, 1 to 5 more persons from T0+24 to T0+54 Deployers From 1 to 10 persons according to the Member State, from T0+24 to T0+54 Support and operation during the From 2 to 10 persons during the development and validation deployment period, possibly part time. Information Information co-ordinator 1 person from T0 to T0+54, possibly part time Assistants Possibly, up to 3 persons from T0 to T0+54 Training Training co-ordinator 1 person from T0+6 to T0+54, possibly part time Assistants Possibly, up to 2 persons from T0+6 to T0+48

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H.4.

Economic operators

The minimum figures describe the case of a small company already equipped with a PC and an Internet access provider. The maximum figures correspond to the case of a large company that develops a full application with integrated interface with the existing information system, and, to do so, acquires all necessary hardware and software. Investment Yearly cost Investment Yearly cost (minimum) (minimum) (maximum) (maximum) Management According to size and solution estimated between 10% and 20% of other tasks Between 5 and 10 days per professional organisation. System specification (participation) Equipment 0 0 40 5 Development 0 0 100 10 Deployment 1 man*day Not significant 10 man*days 1 man*day Information According to the size of the professional organisation estimated between 25 and 100 days per year and per organisation According to the size of the company estimated between 2 and 10 days per year and per person Training According to the size of the professional organisation According to the solution chosen estimated between 2 and 10 days per person. Support Included in operation. Operation Computerised operation should globally be less expensive than the present paper-based procedures. Prices in KEuro

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European Commission DG Taxation and Customs Union

Excise movement and control system feasibility study

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OGC Department Alcatel TITN Answare 2000

Final report 3AT 05006 AAAA DTZZA

Version Number 02

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