A DRM must be filed by the 10th of the month following the reference period.

Example: the January DRM must be filed by February 10. When the 10th day of the month is a non-working day (Sunday or public holiday), the deadline for filing the declaration is extended to the next working day (see art. 199-0 annex IV CGI).

DTI+ mode allows you to import a data file in XML format that pre-fills your declaration in CIEL. You can then either modify or validate the data sent in CIEL directly. The DTI+ therefore allows you not to have to fill in all the requested information on CIEL product by product.
The XML file follows a particular formalism, the XSD schema, the latest version of which is available on the CIEL online service page.
At present, the DTI+ mode is open for the submission of the DRM of operators outside the wine sector. You can contact your IT provider for more details on this method of deposit.

The rates can be consulted on the dedicated page: Alcohol Duties, Alcoholic and Non-Alcoholic Beverages.

In case of unavailable access to CIEL, you can contact your service to obtain information about the nature and time of the unavailability. We also invite you to reconnect regularly. In any case, no delay in filing can be attributed to you in case of unavailability of CIEL.

A training platform is available for professionals wishing to train in real conditions before effective passage to CIEL. You can contact your usual customs office to obtain login credentials.

The distinction between suspended and paid duties is as follows:

• the suspended duty products did not pay the taxes;
• duty-paid products have already been taxed.

Therefore, when I want to release products for consumption (i.e. pay taxes), I have to declare my products in the balance in suspended duties.

Whether in the Duty Suspended or Duty Paid inventory balance, you must click on “Add Product”. Then you choose the tax category and tax subcategory of the product. As a reminder, operators in the wine industry must declare their production by product code (INAO). Then, you will be asked to fill in the stock of your product as well as the movements for this product over the tax period.

The custom label you entered when creating your product serves as a reference for CIEL to track your products. That's why it's not editable. However, if you wish to make this change, you can do so as follows:

1. Create a new product with the corresponding label;
2. Enter in the “other entries” box of this new product the volumes you want to transfer to this new label. CIEL will ask you to complete a comment;
3. In the product with the incorrect wording, fill in the box “other outputs” of the volume previously integrated into the new product and fill in the block “observations”;
4. The month following this change, the stock of your product with the incorrect custom label will be zero. You can then delete this product.

The custom label you entered when creating your product serves as a reference for CIEL to track your products. That's why it's not editable. However, if you wish to make this change, you can do so as follows:

1. Create a new product with the corresponding label;
2. Enter in the “other entries” box of this new product the volumes you want to transfer to this new label. CIEL will ask you to complete a comment;
3. In the product with the incorrect wording, fill in the box “other outputs” of the volume previously integrated into the new product and fill in the block “observations”;
4. The month following this change, the stock of your product with the incorrect custom label will be zero. You can then delete this product.

For spirits, CIEL allows you to aggregate trade references in the same wording as long as these products have the same VAT.

Example: a whisky at 40° and a gin at 40° can be taken up under the heading “Alcohols at 40°”. Conversely, you will need to create two products and track volumes separately between one rum at 40° and another at 45°.

Yes, under certain conditions. First of all, you will never be able to change your DRM after the filing deadline. Then, you will not be able to modify a DRM if you have already validated the one for the next period. If the accounting system allows it, a “edit” button will be active in your dashboard. When online editing is not possible, you are invited to contact your managing customs office.

You can enter up to 5 digits after the comma.

No, volumes must be carried forward without rounding up to 5 digits after the decimal point (i.e. at the level of the milliliter).

First, a product can only be removed if the period start inventory is zero. Thus, you cannot delete a product in the month in which you run out of stock. The possibility of deletion will be available the following month. To do this, you must go to the scale in which your product is located and click on “Delete selected product”.

No, you can absolutely keep on SKY products for which you have no stock or no movement. This is particularly the case for products whose stocks are exhausted before a new supply.

Duty-free products shall be reported in the duty-suspended balance in the specific field of duty-free outflows. This may include products supplied to alcohol denaturators, products intended for food use or for family consumption.

Under the heading ‘Duties suspended’, volumes intended for export or intra-Community delivery must be entered in the box ‘Outwards without payment of duties’, in the row ‘Final outwards in suspended duties’. The entry is similar for CRD-coated wine bottles intended for export.

It is strongly recommended to export products held in suspended duties. You can do this:

1. If your products are in the duty-paid scale, switch them to the duty-suspended scale via the line “Removals for duty-paid replacement”;
2. Then, you will perform a duty suspension inventory replacement using the insert “Duty Suspension Replacement of Products that Have Already Paid Duties”. This will generate a fee credit;
3. To use the compensation, you will request it at the time of the settlement of the rights (after completing your DRM).

For products still aging with a fluctuating VAT, you can use the label “raw materials” and declare your product in pure alcohol volume - The VAT is automatically 100%. There can be no taxable exits.

Some additional information that was sometimes shown on the paper DRM, such as aging accounts, is not managed in CIEL. It is the operator's responsibility to keep a separate register to justify age rules for certain products. If desired, the operator can always attach an extract of his stock records in CIEL, via the addition of an attachment.

It is likely that you made a mistake in choosing the line to fill. First of all, the duties payable are generated only in the balance of suspended duties. Within it, there will be payment of duties only if you indicate volumes in the box "Exits with payment of duties" or, for operators in the wine sector, "Sales France under personalized CRD or collective purchased in suspended rights, under DSA or under invoice".

In the event of an input error on the previous DRM, you can correct your stocks via the boxes “other outputs” or “other inputs”, and by entering an observation. If the input error has an impact on the liquidation, you must also contact your management department to regularize the situation.

CIEL does not distinguish capsules by color. On the other hand, it is necessary to distinguish CRDs by tax categories:

• still wines;
• sparkling wines;
• intermediate products;
• Cognac/Armagnac;
• alcohols.

The distinction between tank storage and wood storage is only made in the Annual Inventory Declaration (AID) due to different loss rates depending on the storage method - these are not fields that will be distinguished in the DRM.

For wine bottles intended for export in suspension but covered with CRD (Article 54-0 AG of Annex IV to the CGI), the output will be entered in final outputs in suspended duties.

The documents to be listed in your SKY DRM in the "Documents and Fingerprints" tab are the paper documents used, i.e. the DSA for duty-paid shipments and the DAA/DAC for suspended shipments. A DAA (accompanying administrative document) corresponds to the paper version which is now dematerialized and known by the acronym DAE (electronic accompanying document).
AEDs are published via the GAMMA online service and do not have to be indicated in the DRM except in the event of a failure to clear the suspended duty movement documents (AED/AAD/DAC). In this case, they shall be indicated under the heading ‘Failure to clear’.

CIEL does not offer the distinction between wine colors. However, you can do it yourself by changing the title of the custom labels you choose when creating your products and distinguishing your products by trade name or color: when creating your product, CIEL will offer you by default a custom label. This one is editable. You can therefore customize your label to identify your product (color, name, trade name).

The annual payment deadline allows you to pay your rights only once a year, when filing the last declaration of the wine year for the operators concerned or when filing the DRM of December for other professionals. Only operators with a guarantee waiver are eligible for the EAUP (annual fees below €20,615 in 2018).

CIEL traces your compensation credits and their use in a table. This is available in the “Consult my operator profile” tab.

In the vast majority of cases, an operator in the wine production sector (harvester-winemakers, cooperative wineries, merchants-winemakers) must declare its products by INAO code. The only exception is made for wine merchants who, in addition to the range, source finished products or blend wine from the trade with a product vinified by them. In this case, the trader-winemaker can declare by tax wording.

The product code repository (INAO) can be obtained when creating a wine product in CIEL, by clicking on the button “export repository”.

Yes, CIEL allows you to create multiple products with the same product code (INAO). However, the custom labels given to products must be different. Interprofessional portals are configured in such a way that they must also allow this possibility.

Example: an operator wants to follow separately the different vintages of one of his vintages, so he could indicate a different wording depending on the year, but with the same product code.

Answer "yes" to the question "Do you have any movements (incoming or outgoing) of Representative Duty Capsules (RDCs) to report?". To create a CRD account, click on “add new account”. You will then be asked to choose the type of product on which the CRDs will be affixed. So you no longer have to specify the color of the CRD.
Afterwards, you must specify whether your capsules are personalized or collective. If you have collective DRCs, specify whether the fees are suspended or paid. Finally, you will need to specify the use of your CRDs.

The calculation of the duties due shall be made in the balance of suspended duties. If you are selling products under CRD, it will be necessary to update the CRD account accordingly.

As a reminder, the nominal case provided for by the General Tax Code (CGI) is the payment of taxes when the products are released for consumption. If you nevertheless opt for payment by encapsulation, you must proceed in this way:

1. In your suspended duty balance, for the product concerned, enter in entries, box "Production / processing volume" the quantity of products produced during the month of taxation;
2. To pay the duties, in the same screen, enter the volume of products for which you wish to pay the duties by filling in the box “Exits with payment of duties”;
3. In your duty paid balance, you must also keep stock of your products for which duties have already been paid. For example, you must enter in “Other Entries” the volume of products for which duties have been paid. You will then need to add a comment in the “Observations” box to justify the move.

Musts are not part of the data to be reported in the DRM (CIEL). You can nevertheless insert an attachment containing the extract from the vineyard register to trace these products. Thus, increases in the volume of wines following enrichment can be more easily justified. For this, in the balance of stocks in suspended duties you will have to fill in the box "other entries" and add for observation "enrichment with musts - see attachment".

To declare an ICV in CIEL, you will need to do this in two steps:

1. For the product from which you will create your VCI, create an output in the “VCI Claim” field with the corresponding volume;
2. Create your VCI product (identified by the appropriate INAO code) with the equivalent volume entered in the field “VCI Integration”.

To downgrade a wine in CIEL, you must go to the box "Duties suspended", select the product to downgrade and in the column "Outputs of the period" enter the desired volume in the box "Fill, downgrade, transfer, change of name". The output volume must have its equivalent as input to another product. The volumes to be entered are in the left column “Period entries”, in the box “Fill, downgrade, transfer, name change”.

The deadline for submission is 10 September for operators in the wine year. For other operators, the deadline for filing the DAI is 10 of the second month of the business year.

Example: if my business year is the calendar year, I must file my ICD by February 10. If the ATD filing deadline is a non-working day (Sunday or statutory holiday), then the deadline is extended to the next working day.

At present, CIEL only allows the integration of online eDAIs of operators in the wine production industry (harvester-winemakers, winery cooperatives, traders-winemakers). The eDAI of the other operators will be further developed in CIEL.

When you establish your ROE, CIEL offers you the option to choose between three types of rates:

• the rates provided by the General Tax Code (CGI) that allow you to distinguish the different accounts (preparation, packaging, storage);
• a personalized rate granted by customs.
  Attention: CIEL will ask you to attach to your eDAI in electronic format the decision granting you the benefit of a personalized rate;
• an annual global loss rate that makes it possible to aggregate losses without distinction between the various accounts (preparation, storage and packaging). Different rates are provided depending on the nature of the storage (tight tank or under wood).

To establish the average inventory at the end of the campaign for the IAD, you must add up the monthly balances carried forward each month in the stock accounts since the beginning of the year, i.e. the 12 monthly balances and divide the result by 12. If you have remote declared all DRMs for the campaign, the average stock will be pre-filled.

CIEL effectively allows you to integrate the actual stock of your products other than wine and calculates any taxable shortfalls. As in wine, you must choose the type of rate you want and fill in the same information.