Description of the types of movements

Tax on tobacco products

CONTENT OF THE MOVEMENTS REFLECTED IN THE ACCOUNTING ENTRY REFERRED TO IN POINT 4.1 OF ANNEX I

The type of movement reflected in field 4.1 of Annex I of Order HAC/998/2019 shall be filled in based on the options set out in the tables published on the Tax Agency's e-Office for the procedure on keeping excise taxes records.

The following offers assistance filling in the types of movements as regards accounting entries:

TAX ON TOBACCO PRODUCTS

T01.Opening (+ sign):This movement records inventories, whether or not they are subject to tax, upon the launch of the Tax Agency’s electronic accounting system.

T02.Internal entry (+ sign):This movement records the entry, in relation to the internal territorial scope, of products, whether or not they are subject to tax.Entries that should be recorded as Canary Islands entries are exempt.

T03.EU entry (+ sign):This movement records the entry, in relation to the non-internal EU territorial scope, of products, whether or not they are subject to tax

T04.Entry article 12 Regulations on Excise Duties (RIE) (+ sign):Movement limited to establishments authorised simultaneously as a bonded warehouse and receiving warehouse or as a user and receiving warehouse.Using this movement, the establishment records the transfer of the taxable products that it has previously received and recorded in its receiving warehouse accounts in its tax warehouse or user accounts.

T05.Import entry (+ sign):This movement records entries of products, whether or not they are subject to tax, from third countries.

T06.Entry article 124 Regulations on Excise Duties (RIE) (+ sign):This movement records the entries that have been made at the establishment for product returns in the cases provided for in Article 124 of the Excise Taxes Regulation.

T07.Internal departure (- sign):This movement records the departure of products previously recorded to the internal territorial scope.Departures that should be recorded as Canary Islands departures are exempt.

T08.EU departure (sign -):This movement records the departure of products previously recorded to the internal territorial scope.

T09.Export departure (- sign):This movement records the departure of products previously recorded to a third country.

T10.Article 12 RIE departure (+ sign):Movement limited to establishments authorised simultaneously as a bonded warehouse and receiving warehouse or as a user and receiving warehouse.Using this movement, the establishment records the transfer of the taxable products that it has previously received and recorded in its receiving warehouse accounts to its bonded warehouse accounts or user accounts in its receiving warehouse accounts.

T11.Change of destination (no sign):This entry accounts for new data resulting from a change of destination, in accordance with Article 29 sections A1b) 7º and B1e) of the Excise Taxes Regulation or as appropriate, Article 38 of the Excise Taxes Regulation.

T12.Self-consumption/employee (- sign):This movement records the consumption or use of products accounted for, whether they are subject to tax or not, as part of the manufacturing or transformation process carried out within the establishment.

T13.Manufactured/obtained (+ sign):This movement records when products are obtained, whether they are subject to tax or not, resulting from the process performed within the establishment.

T14.Entry by code change (+ sign):This movement records the change of code associated with the products previously accounted for.

T15.Departure by code change (- sign):This movement records the change of code associated with the products previously accounted for.

T16.Article 14.3 RIE departure (+ sign):Movement limited to factories and bonded warehouses.This movement records the departure of the product subject to tax, previously accounted for, to a place authorised by the customs authority for subsequent presentation for export, pursuant to Article 14(3) of the Excise Taxes Regulation.

T17.Article 14.3 RIE entry (+ sign):Movement limited to factories and bonded warehouses.This movement records the return of the product subject to tax, stored in a place authorised by the customs authority for subsequent presentation for export, pursuant to Article 14(3) of the Excise Taxes Regulation.

T18.Reintroduction article 38.1 RIE (+ sign):Movement limited to factories and bonded warehouses.This movement records the reintroduction of products subject to tax that could not be delivered to the recipient for reasons beyond the control of the authorised trustee.

T19.Reintroduction article 38.2 and 38.3 RIE (+ sign): This movement records the reintroduction of products subject to tax in the cases provided for in Article 38.2 and 38.3 of the Excise Taxes Regulation.

T20.Reintroduction article 27 RIE (+ sign):Movement limited to factories, bonded warehouses and tax stores.This movement records the reintroduction of taxable goods dispatched from the same location as part of the en-route sales procedure.

T21.Article 10 LIE entry (+ sign):Movement limited to bonded warehouses.This movement records the introduction of taxable goods for subsequent dispatch to a non-internal EU territory.

T22.Destruction (- sign):Movement by which the destruction, within the establishment, of products subject to the tax is recorded.

T23.Article 6.2 RIE losses (+ sign):Movement limited to factories and bonded warehouses.This movement records the losses referred to in Article 6(2) of the Excise Taxes Law.

T24.Negative differences in storage (- sign):This movement records the losses detected in products accounted for and stored at the establishment.

T25.Positive differences in storage (+ sign):This transaction records the gains detected in products accounted for and stored at the establishment.

T26.Negative differences in manufacturing (unsigned):This movement notes the negative differences between the sum of the input products in each manufacturing unit or process and the sum of the output products from the manufacturing unit or process.

T27.Positive differences in manufacturing (unsigned):This movement notes the positive differences between the sum of the input products in each manufacturing unit or process and the sum of the output products from the manufacturing unit or process.

T28.Negative differences in transport (unsigned):This movement records the negative differences occurring during the transport of products subject to excise duties, which exceed the regulatory percentages, with a view to changing the tax regime originally recorded.

T29.Positive measurement adjustments.(+ sign):This movement records positive adjustments to amounts initially recorded as a result of a subsequent measurement or quantification.

T30.Positive measurement adjustments.(- sign):This movement records negative adjustments to amounts initially recorded as a result of a subsequent measurement or quantification.