Commission Regulation (EEC) No 2454/93 (repealed)Dangos y teitl llawn

[F1 ANNEX 37

SINGLE ADMINISTRATIVE DOCUMENT EXPLANATORY NOTES (1)

TITLE I U.K. GENERAL REMARKS

A. GENERAL DESCRIPTION U.K.

The forms and continuation forms are to be used:

(a)

where Community legislation refers to a declaration for placing goods under a customs procedure or for re-exportation;

(b)

as necessary during the transitional period provided for in an act of accession to the Community, in trade between the Community as constituted prior to that accession and the new Member States, and between the latter, in respect of goods for which customs duties and charges having equivalent effect have not yet been fully eliminated or which remain subject to other measures provided for in the act of accession;

(c)

[F2 where Community rules specifically provide for their use, in particular within the framework of the Community transit procedure for the transit declaration for travellers and for the fallback procedure.]

The forms and continuation forms used for this purpose comprise the copies needed to complete the formalities relating to one or more customs procedures, taken from a set of eight copies:

• copy 1 is kept by the authorities of the Member State in which export (dispatch) or Community transit formalities are completed,

• copy 2 is used for statistical purposes by the Member State of export. This copy can be used as well for statistical purposes by the Member State of dispatch in cases of trade between parts of the customs territory of the Community with a different fiscal regime,

• copy 3 is returned to the exporter after being stamped by the customs authority,

• copy 4 is kept by the office of destination upon completion of the Community transit operation or as the document providing evidence of Community status of the goods,

• copy 5 is the return copy for the Community transit procedure,

• copy 6 is kept by the authorities of the Member State in which import formalities are completed,

• copy 7 is used for statistical purposes by the Member State of import. This copy can be used as well for statistical purposes by the Member State of import in cases of trade between parts of the customs territory of the Community with a different fiscal regime,

• copy 8 is returned to the consignee.

Various combinations are therefore possible, such as:

• export, outward processing or re-export: copies 1, 2 and 3,

• Community transit: copies 1, 4 and 5,

• customs procedures at import: copies 6, 7 and 8.

In addition, there are circumstances in which the Community status of the goods in question has to be proved at destination. In such cases copy 4 should be used as a T2L document.

Operators may, if they wish, use privately printed subsets combining the appropriate copies, provided that they conform to the official specimen.

Each subset must be designed in such a way that where boxes must contain identical information in the two Member States involved, such information can be entered directly by the exporter or the principal on copy 1 and will then appear, by means of chemical treatment of the paper, on all the copies. Where, however, for any reason (in particular where the content of the information differs according to the stage of the operation involved) the information is not to be transmitted from one Member State to another, the desensitisation of the self-copying paper must confine reproduction to the copies concerned.

Where declarations are to be processed by computer, use may be made of subsets taken from sets in which each copy has a dual function: 1/6, 2/7, 3/8, 4/5.

In this case, in each subset, the numbers of the copies being used must be shown by striking through the numbers, in the margin of the form, referring to the copies not being used.

Every such subset must be designed so that the particulars which have to appear on each copy will be reproduced by means of chemical treatment of the paper.

When, pursuant to Article 205(3) of this Regulation, declarations for placing goods under a customs procedure, for re-export, or documents certifying the Community status of goods not being moved under the internal Community transit procedure are drawn up on plain paper by means of official or private-sector data-processing systems, the format of the said declarations or documents must comply with all the conditions laid down by the Code or this Regulation, including those relating to the back of the form (in respect of copies used under the Community transit procedure), except:

• the colour used for printing,

• the use of italic characters,

• the printing of a background for the Community transit boxes.

Where a transit declaration is processed at an office of departure by a computerised system, one copy of the declaration must be lodged at that office.

B. PARTICULARS REQUIRED U.K.

The forms contain a number of boxes only some of which will be used, depending on the customs procedure(s) in question.

Without prejudice to the application of simplified procedures, the boxes which may be completed for each procedure are set out in the following table. The specific provisions concerning each box as they are described in Title II apply without prejudice to the status of the boxes as defined in the table.

Note that the status listed below have no bearing on the fact that certain particulars are collected only where circumstances warrant it. For example, the supplementary units in box 41 (status ‘ A ’ ) will only be collected where required by the TARIC.

Legend
a Column J also covers the entry of goods into free zones subject to type II controls. b This column is also relevant for the cases referred to in Article 525(3). c Column K also covers the entry of goods into free zones subject to type II controls. Column headings Codes used for box 37, 1st subdivision A: Export/Dispatch 10, 11, 23 B: Customs warehousing procedure in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds 76, 77 C: Re-export after a customs procedure with economic impact other than the customs warehousing procedure (inward processing, temporary importation, processing under customs control) 31 D: Re-export after customs warehousing 31 E: Outward processing 21, 22 F: Transit G: Community status of goods H: Release for free circulation 01, 02, 07, 40 41, 42, 43, 45, 48, 49, 61, 63, 68 I: Placing under a customs procedure with economic impact other than the outward processing and customs warehousing procedures (inward processing (suspension system), temporary importation, processing under customs control) 51, 53, 54, 91, 92 J: Placing in type A, B, C, E and F customs warehouses a 71, 78 K: Placing in a type D customs warehouse b c 71, 78
Symbols in the cells A : Mandatory: Particulars required by every Member State B : Optional for the Member States: Particulars which Member States may decide to waive C : Optional for operators: Particulars which operators may decide to supply but which cannot be demanded by the Member States
Notes [1] This box is mandatory for agricultural products with export refunds. [2] This particular may only be required for non-computerised procedures. [3] When the declaration covers only one item of goods, the Member States may provide for this box to be left empty, the figure ‘ 1 ’ having been entered in box 5. [4] This box is mandatory for the NCTS in the manner provided for in Annex 37a. [5] This particular may only be required for computerised procedures. [6] This box is optional for the Member States where the consignee is not established in the Community nor in an EFTA country. [7] Not for use in the case of postal consignments or carriage by fixed transport installations. [8] Not for use in the case of postal consignments or carriage by fixed transport installations or rail. [9] This particular may be required for non-computerised procedures. In the case of computerised procedures, Member States need not collect this particular if they can deduce it from information elsewhere in the declaration and so transmit it to the Commission in compliance with the provisions on the collection of external trade statistics. [10] Member States may only require completion of the third subdivision where the customs administration is calculating customs value on behalf of the economic operator. [11] Member States may only require this information in cases in which the rules on the monthly fixing of exchange rates laid down in Title V, Chapter 6 do not apply. [12] This box must not be completed when export formalities are carried out at the point of exit from the Community. [13] This box must not be completed where the import formalities are carried out at the point of entry into the Community. [14] This box may be used in the NCTS in the manner provided for in Annex 37a. [15] Mandatory in the case of re-exportation following a type D warehouse procedure. [16] This subdivision must be completed where: the transit declaration is made by the same person at the same time as, or following, a customs declaration which includes a commodity code, or where a transit declaration covers goods on the list in Annex 44c, or where Community legislation so provides. [17] For completion only where Community legislation so provides. [18] This information is not required for goods eligible for relief from import duties, unless the customs authorities consider it necessary for the application of the provisions governing the release for free circulation of the goods concerned. [19] Member States may waive this obligation if their systems allow them to deduce this information automatically and unambiguously from information elsewhere in the declaration. [20] This information is not to be provided when customs administrations calculate duties on behalf of operators on the basis of information elsewhere in the declaration. It is otherwise optional for the Member States. [21] This information is not to be provided when customs administrations calculate duties on behalf of operators on the basis of information elsewhere in the declaration. [22] Where the declaration is accompanied by the document referred to in Article 178(1), Member States may waive completion of this box. [23] This box is to be completed where the declaration of placing of goods under a customs procedure is used to discharge a customs warehousing procedure. [F4 [24] Where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the principal to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55.]
Box Nos	A	B	C	D	E	F	G	H	I	J	K
1(1)	A	A	A	A	A			A	A	A	A
1(2)	A	A	A	A	A			A	A	A	A
1(3)						A	A
2	B [1]	A	B	B	B	B	[X1 B]	B	B
2 (No)	A	A	A	A	A	B	A	B	B
3	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]
4	B		B		B	A [4]	A	B	B
5	A	A	A	A	A	A	A	A	A	A	A
6	B		B	B	B	B [4]		B	B
7	C	C	C	C	C	A [5]		C	C	C	C
8	B	B	B	B	B	A [6]		B	B	B	B
8 (No)	B	B	B	B	B	B		A	A	A	A
12								B	B
14	B	B	B	B	B		B	B	B	B	B
14 (No)	A	A	A	A	A		A	A	A	A	A
15						A [2]
15a	B	B	B	B	B	A [5]		A	A	B	B
17						A [2]
17a	A	A	A	B	A	A [5]		B	B	B	B
17b								B	B	B	B
18 (Identity)	B [1][7]		B [7]		B [7]	A [7] [F4 [24]]		B [7]	B [7]
18 (Nationality)						A [8] [F4 [24]]
19	A [9]	A [9]	A [9]	A [9]	A [9]	B [4]		A [9]	A [9]	A [9]	A [9]
20	B [10]		B [10]		B [10]			B [10]	B [10]		B [10]
21 (Identity)	A [1]					B [8]
21 (Nationality)	A [8]		A [8]		A [8]	A [8]		A [8]	A [8]
22 (Currency)	B		B		B			A	A		B
22 (Amount)	B		B		B			C	C		C
23	B [11]		B [11]		B [11]			B [11]	B [11]
24	B		B		B			B	B
25	A	B	A	B	A	B		A	A	B	B
26	A [12]	B 12]	A [12]	B [12]	A [12]	B [12]		A [13]	A [13]	B [13]	B [13]
27						B
29	B	B	B	B	B			B	B	B	B
30	B	B [1]	B	B	B	B [14]		B	B	B	B
31	A	A	A	A	A	A	A	A	A	A	A
32	A [3]	A [3]	A [3]	A [3]	A [3]	A [3]	A [3]	A [3]	A [3]	A [3]	A [3]
33(1)	A	A	A	A [15]	A	A[16]	A[17]	A	A	B	A
33(2)								A	A	B	A
33(3)	A	A						A	A	B	A
33(4)	A	A						A	A	B	A
33(5)	B	B	B	B	B			B	B	B	B
34a	C [1]	A	C	C	C			A	A	A	A
34b	B		B		B
35	B	A	B	A	B	A	A	B	B	A	A
36								A	A [17]
37(1)	A	A	A	A	A			A	A	A	A
37(2)	A	A	A	A	A			A	A	A	A
38	A	A	A	A	A	A [17]	A[17]	A [18]	A	A	A
39								B [19]	B
40	A	A	A	A	A	A	A	A	A	A	A
41	A	A	A	A	A			A	A	A	A
42								A	A		A
43								B	B		B
44	A	A	A	A	A	A [4]	A	A	A	A	A
45								B	B		B
46	A	B	A	B	A			A	A	B	B
47 (Type)	BC [20]		BC [20]		BC [20]			A [18][21] [22]	A [18] [21][22]		A [18] [21] [22]
47 (Tax base)	B	B	B		B			A [18][21][22]	A [18] [21][22]	B	A [18] [21] [22]
47 (Rate)	BC [20]		BC [20]		BC [20]			BC [18][20][22]	BC [20]
47 (Amount)	BC [20]		BC [20]		BC [20]			BC [18][20][22]	BC [20]
47 (Total)	BC [20]		BC [20]		BC [20]			BC [18][20][22]	BC [20]
47 (MP)	B		B		B			B [18][22]	B
48	B		B		B			B	B
49	B [23]	A	B [23]	A	B [23]			B [23]	B [23]	A	A
50	C		C		C	A
51						A [4]
52						A
53						A
54	A	A	A	A	A		A	A	A	A	A
55						A
56						A

Editorial Information

X1 Substituted by Corrigendum to Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Union L 343 of 31 December 2003).

Textual Amendments

F3 Substituted by Commission Regulation (EU) No 169/2010 of 1 March 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.

F4 Inserted by Commission Regulation (EC) No 883/2005 of 10 June 2005 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).

C. INSTRUCTIONS FOR USE OF THE FORM U.K.

Whenever a particular subset contains one or more copies which may be used in a Member State other than the one in which it was first completed, the forms must be completed by typewriter or by a mechanographical or similar process. For ease of completion by typewriter the form should be inserted in the machine in such a way that the first letter of the particulars to be entered in box 2 is placed in the position box in the top left-hand corner.

Where all the copies of a subset are intended for use in the same Member State, they may be filled in legibly by hand, in ink and in block capitals, provided that this is allowed in that Member State. The same applies to the particulars to be given on the copies used for the purposes of the Community transit procedure.

The form must contain no erasures or overwriting. Any alterations must be made by crossing out the incorrect particulars and adding those required. Any alterations made in this way must be initialled by the person making them and expressly endorsed by the competent authorities. The latter may, where necessary, require a new declaration to be lodged.

In addition, the forms may be completed using an automatic reproduction process instead of any of the procedures mentioned above. They may also be produced and completed by this means on condition that the provisions concerning the specimen forms, format, language used, legibility, absence of erasures and overwriting, and amendments are strictly observed.

Only numbered boxes are to be completed, as appropriate, by operators. The other boxes, identified by a capital letter, are for administrative use.

Without prejudice to Article 205, the copies which are to remain at the office of export/dispatch or departure must bear the original signature of the persons concerned.

The lodging with a customs office of a declaration signed by the declarant or his representative shall indicate that the person concerned is declaring the goods in question for the procedure applied for and, without prejudice to the possible application of sanctions, shall be held responsible, in accordance with the provisions in force in the Member States, in respect of:

• the accuracy of the information given in the declaration,

• the authenticity of the documents attached,

• the observance of all the obligations inherent in the placement of the goods in question under the procedure concerned.

The signature of the principal or, where applicable, his authorised representative commits him in respect of all particulars relating to the Community transit operation pursuant to the provisions on Community transit laid down in the Code and in this Regulation and as listed in section B above.

As regards Community transit formalities and formalities at destination, it is in the interests of each person intervening in the operation to check the contents of his declaration before signing it and lodging it with the customs office. In particular, any discrepancy found by the person concerned between the goods which he is to declare and any particulars already entered on the forms being used must immediately be reported by that person to the customs authority. In such cases the declaration must then be made out on fresh forms.

Unless Title III provides otherwise, a box that is not to be used should be left completely blank.

TITLE II U.K. PARTICULARS TO BE ENTERED IN THE VARIOUS BOXES

[F3 A. FORMALITIES RELATING TO EXPORT/DISPATCH, RE-EXPORTATION, CUSTOMS WAREHOUSING OR MANUFACTURING UNDER CUSTOMS SUPERVISION AND UNDER CUSTOMS CONTROL OF GOODS SUBJECT TO EXPORT REFUNDS, OUTWARD PROCESSING, COMMUNITY TRANSIT AND/OR PROVING THE COMMUNITY STATUS OF GOODS] U.K.

Box 1: Declaration U.K.

In the first subdivision, enter the relevant Community code from Annex 38.

In the second subdivision, enter the type of declaration using the relevant Community code from Annex 38.

In the third subdivision, enter the relevant Community code from Annex 38.

Box 2: Consignor/Exporter U.K.

[F5 Enter the EORI number referred to in Article 1(16). Where the consignor/exporter does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.]

For the purposes of this Annex, the definition of ‘exporter’ is that given in Community customs legislation. In this context, ‘consignor’ refers to an operator that acts as an exporter in the cases referred to [X1 in Article 206, third subparagraph.]

Enter the full name and address of the person concerned.

In the case of groupage consignments, the Member States may provide that the word various be entered in this box, and the list of consignors/exporters to be attached to the declaration.

Box 3: Forms U.K.

Enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For example, if there is one EX form and two EX/c forms, enter 1/3 on the EX form, 2/3 on the first EX/c form and 3/3 on the second EX/c form.

Where the declaration is made up from two sets of four copies instead of one set of eight copies, the two sets are to be treated as one for the purpose of establishing the number of forms.

Box 4: Loading lists U.K.

Enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are authorised by the competent authority.

Box 5: Items U.K.

Enter in figures the total number of items declared by the person concerned in all the forms and continuation forms (or loading lists or commercial lists) used. The number of items must correspond to the number of boxes 31 to be completed.

Box 6: Total packages U.K.

Enter in figures the total number of packages making up the consignment in question.

Box 7: Reference number U.K.

This entry concerns the commercial reference number assigned by the person concerned to the consignment in question. It may take the form of a Unique Consignment Reference Number (UCR) (2) .

Box 8: Consignee U.K.

Enter the full name and address of the person(s) to whom the goods are to be delivered. [F6 Where prefinanced goods for export are entered into a customs warehouse, the consignee is the person responsible for the pre-financing or the person responsible for the warehouse where the goods are stocked.]

[F5 Where an identification number is required, enter the EORI number referred to in Article 1(16). If an EORI number has not been assigned to the consignee, enter the number required by the legislation of the Member State concerned.]

In the case of groupage consignments, the Member States may provide that the word ‘ various ’ be entered in this box, and the list of consignees attached to the declaration.

Box 14: Declarant/Representative U.K.

[F5 Enter the EORI number referred to in Article 1(16). Where the declarant/representative does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.]

Enter the full name and address of the person concerned.

If the declarant and the exporter/consignor are the same person, enter ‘ exporter ’ or ‘ consignor ’ .

To designate the declarant or the status of the representative, use the relevant Community code from Annex 38.

Box 15: Country of dispatch/export U.K.

For the purposes of export formalities, the ‘ Member State of actual export ’ is the Member State from which the goods were initially dispatched for the purpose of export, if the exporter is not established in the Member State of export. If no other Member State is involved, the Member State of export will be the same as the Member State of actual export.

Enter in box 15a the relevant Community code from Annex 38 for the Member State of export/dispatch of the goods. In case of transit, enter in box 15 the Member State from where the goods are dispatched.

Box 17: Country of destination U.K.

Using the relevant Community code from Annex 38, enter in box 17a the last country of destination of the goods to be exported as known at the time of export.

Box 18: Identity and nationality of means of transport at departure U.K.

Enter the identity of the means of transport on which the goods are directly loaded at the time of export or transit formalities, followed by the nationality of the means of transport (or that of the vehicle propelling the others if there are several means of transport) in the form of the relevant Community code from Annex 38. If a tractor and trailer with different registration numbers are used, enter the registration numbers of both the tractor and the trailer together with the nationality of the tractor.

Depending on the means of transport concerned, the following details concerning identity may be entered:

Means of transport	Method of identification
Sea and inland waterway transport	Name of vessel
Air transport	Number and date of flight (where there is no flight number, enter the aircraft's registration number)
Road transport	Vehicle registration number
Rail transport	Wagon number

[F4 However, in respect of transit operations where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the principal to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55.]

Box 19: Container (Ctr) U.K.

Using the relevant Community code from Annex 38, enter the presumed situation when crossing the external Community frontier, based on the information available at the time of completion of the export formalities.

Box 20: Delivery terms U.K.

Using the relevant Community codes and headings from Annex 38, give particulars of the terms of the commercial contract.

Box 21: Identity and nationality of active means of transport crossing the border U.K.

Using the relevant Community code from Annex 38, enter the nationality of the active means of transport crossing the Community's external frontier as known at the time of completion of formalities.

In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.

Depending on the means of transport concerned, the following details concerning identity may be entered:

Means of transport	Method of identification
Sea and inland waterway transport	Name of vessel
Air transport	Number and date of flight (where there is no flight number, enter the aircraft’s registration number)
Road transport	Vehicle registration number
Rail transport	Wagon number

Box 22: Currency and total amount invoiced U.K.

Using the relevant code from Annex 38, enter in the first subdivision the currency in which the commercial invoice was drawn up.

Enter in the second subdivision the invoiced price for all goods declared.

Box 23: Exchange rate U.K.

This box contains the exchange rate in force between the invoice currency and the currency of the Member State concerned.

Box 24: Nature of transaction U.K.

Using the relevant Community codes and headings from Annex 38, enter the type of the transaction concerned.

Box 25: Mode of transport at the border U.K.

Using the relevant Community code from Annex 38, enter the mode of transport corresponding to the active means of transport which it is expected will be used on exit from the customs territory of the Community.

Box 26: Inland mode of transport U.K.

Using the relevant Community code from Annex 38, enter the mode of transport upon departure.

Box 27: Place of loading U.K.

Using a code where required, enter the place, as known at the time of completion of formalities, at which the goods are to be loaded onto the active means of transport on which they are to cross the Community frontier.

Box 29: Office of exit U.K.

Using the relevant Community code from Annex 38, enter the customs office by which it is intended that the goods should leave the customs territory of the Community.

Box 30: Location of goods U.K.

Enter the precise location where the goods may be examined.

Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind U.K.

Enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, enter the number of such goods covered by the declaration together with the particulars needed to identify them. The description of the goods means the normal trade description. Where box 33 Commodity Code is to be completed, the description must be precise enough to allow the goods to be classified. This box must also contain the particulars required by any specific legislation. Using the relevant Community code from Annex 38, enter the kind of the packages.

If containers are used, their identifying marks should also be entered in this box.

Box 32: Item number U.K.

Enter the number of the item in question in relation to the total number of items declared in the forms and continuation forms used, as described in the note to box 5.

Box 33: Commodity Code U.K.

Enter the code number corresponding to the item in question, as described in Annex 38.

Box 34: Country-of-origin code U.K.

Operators completing box 34a should use the relevant Community code from Annex 38 to enter the country of origin, as defined in Title II of the Code.

Enter the region of dispatch or production of the goods in question in Box 34b.

Box 35: Gross mass (kg) U.K.

Enter the gross mass, expressed in kilograms, of the goods described in the relevant box 31. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.

Where a transit declaration covers several types of goods, the total gross mass needs only be entered in the first box 35, the remaining boxes 35 being left blank. Member States may extend this rule to all procedures referred to under columns A to E and G of the table in Title I, B.

Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:

• from 0.001 to 0.499: rounding down to the nearest kg,

• from 0.5 to 0.999: rounding up to the nearest kg.

A gross mass of less than 1 kg should be entered as 0.xyz (e.g. 0.654 for a package of 654 grams).

Box 37: Procedure U.K.

Using the relevant Community code from Annex 38, enter the procedure for which the goods are declared.

Box 38: Net mass (kg) U.K.

Enter the net mass, expressed in kilograms, of the goods described in the relevant box 31. The net mass is the mass of the goods without any packaging.

Box 40: Summary declaration/Previous document U.K.

Using the relevant Community codes from Annex 38, enter the reference particulars of documents preceding export to a third country/dispatch to a Member State.

Where the declaration concerns goods re-exported following discharge of the customs warehousing procedure in a type B customs warehouse, enter the reference particulars of the declaration entering goods for that procedure.

In the case of a declaration entering goods for the Community transit procedure, give the reference for the previous customs destination or corresponding customs documents. Where, in the case of non-computerised transit procedures, more than one reference has to be entered, the Member States may provide that the word ‘ various ’ be entered in this box and a list of the references concerned accompany the transit declaration.

Box 41: Supplementary units U.K.

Where necessary, enter the quantity of the item in question, expressed in the unit laid down in the goods nomenclature.

Box 44: Additional information/Documents produced/Certificates and authorisations U.K.

Using the relevant Community codes from Annex 38, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration, including the serial numbers of any control copies T5.

The subdivision ‘ A.I. code ’ (Additional information code) must not be used.

Where a re-export declaration discharging the customs warehousing procedure is lodged with a customs office other than the supervising office, enter the name and full address of the supervising office.

Declarations made in Member States which, during the transitional period for the introduction of the euro, give the opportunity to operators to opt for the use of the euro unit for the establishment of their customs declarations must include in this box, preferably in the subdivision in the bottom right-hand corner, an indicator of the currency unit, national unit or euro unit, used.

Member States may provide that this indicator be entered only in box 44 for the first item of goods of the declaration. In this case, the information will be deemed valid for all the goods items of the declaration.

This indicator will be constituted by the iso-alpha-3 currency code (ISO 4217).

Box 46: Statistical value U.K.

Enter the statistical value expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the export formalities are completed, in accordance with the Community provisions in force.

Box 47: Calculation of taxes U.K.

Enter the tax base applicable (value, weight or other). Using, where necessary, the relevant Community codes from Annex 38, the following should be shown on each line:

• the type of tax (e.g. excise duties),

• the tax base,

• the rate of tax applicable,

• the amount of tax payable,

• the method of payment chosen (MP).

The amounts in this box must be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the export formalities are completed.

Box 48: Deferred payment U.K.

Enter, where applicable, the reference particulars of the authorisation in question; deferred payment here refers both to deferred payment of customs duties and to tax credit.

Box 49: Identification of warehouse U.K.

Using the relevant Community code from Annex 38, enter the reference particulars of the warehouse.

Box 50: Principal U.K.

[F5 Enter the full name (person or company) and address of the principal, together with the EORI number referred to in Article 1(16). Where the EORI number is provided, Member States may waive the obligation to provide the full name (person or company) and address.] Where appropriate, enter the full name (person or company) of the authorised representative signing on behalf of the principal.

Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of departure. Where the principal is a legal person, the signatory should add his capacity after his signature and full name.

For export operations, the declarant or his representative may enter the name and address of a person established in the district of the office of exit to whom copy 3 of the declaration endorsed by the said office may be given.

Box 51: Intended offices of transit (and country) U.K.

Enter the code for the intended office of entry into each EFTA country to be crossed and the office of entry by which the goods re-enter the customs territory of the Community after having crossed the territory of an EFTA country, or, where the shipment is to cross a territory other than that of the Community or of an EFTA country, the office of exit by which the transport leaves the Community and the office of entry by which it re-enters the Community.

Using the relevant Community code from Annex 38, enter the customs offices concerned.

Box 52: Guarantee U.K.

Using the relevant Community codes from Annex 38, enter the type of guarantee or guarantee waiver used for the operation as well as, as appropriate, the number of the comprehensive guarantee certificate, the guarantee waiver certificate, or the individual guarantee voucher and the office of guarantee.

Where a comprehensive guarantee, guarantee waiver or individual guarantee is not valid for all the EFTA countries, add after not valid for the codes from Annex 38 for the EFTA country or countries concerned.

Box 53: Office of destination (and country) U.K.

Using the relevant Community code from Annex 38, enter the office where the goods are to be presented in order to complete the Community transit operation.

Box 54: Place and date, signature and name of the declarant or his representative U.K.

Enter the place and date of completion of the declaration.

Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of export/dispatch, followed by the full name of that person. Where that person is a legal person, the signatory should add his capacity after his signature and full name.

B. FORMALITIES EN ROUTE U.K.

Between the time when the goods leave the office of export and/or departure, and the time when they arrive at the office of destination, certain particulars may have to be entered on the copies of the Single Administrative Document accompanying the goods. These particulars concern the transport operation and are to be entered on the document in the course of the operation by the carrier responsible for the means of transport on which the goods are directly loaded. The particulars may be added legibly by hand; in this case, the form should be completed in ink in block capitals.

These particulars, which only appear on copies 4 and 5, concern the following boxes:

• Transhipment: Use box 55.

Box 55: Transhipments U.K.

The first three lines of this box are to be completed by the carrier where, during the operation in question, the goods are transhipped from one means of transport to another or from one container to another.

The carrier may not tranship goods without the prior authorisation of the customs authorities of the Member State in whose territory the transhipment is to be made.

Where those authorities consider that the transit operation may continue in the normal way, they shall, once they have taken any steps that may be necessary, endorse copies 4 and 5 of the transit declaration.

• Other incidents: Use box 56.

Box 56: Other incidents during carriage U.K.

Box to be completed in accordance with existing obligations under the Community transit procedure.

In addition, where the goods were loaded on a semi-trailer and only the tractor vehicle is changed during the journey (without the goods being handled or transhipped) enter in this box the registration number of the new tractor. In such cases endorsement by the competent authorities is not necessary.

C. FORMALITIES FOR RELEASE FOR FREE CIRCULATION, INWARD PROCESSING, TEMPORARY IMPORTATION, PROCESSING UNDER CUSTOMS CONTROL, CUSTOMS WAREHOUSING AND THE ENTRY OF GOODS TO FREE ZONES SUBJECT TO TYPE II CONTROLS U.K.

Box 1: Declaration U.K.

In the first subdivision, enter the relevant Community code from Annex 38.

In the second subdivision, enter the type of declaration using the relevant Community code from Annex 38.

Box 2: Consignor/Exporter U.K.

Enter the full name and address of the last seller of the goods prior to their importation into the Community.

Where an identification number is required, the Member States may waive provision of the full name and address of the person concerned.

[F5 Where an identification number is required, enter the EORI number referred to in Article 1(16). If an EORI number has not been assigned to the consignor/exporter, enter the number requested by the legislation of the Member State concerned.]

In the case of groupage consignments, the Member States may provide that the word ‘ various ’ be entered in this box, and the list of consignors/exporters attached to the declaration.

Box 3: Forms U.K.

Enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For example, if there is one IM form and two IM/c forms, enter ‘ 1/3 ’ on the IM form, ‘ 2/3 ’ on the first IM/c form and ‘ 3/3 ’ on the second IM/c form.

Box 4: Loading lists U.K.

Enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are authorised by the competent authority.

Box 5: Items U.K.

Enter in figures the total number of items declared by the person concerned in all the forms and continuation forms (or loading lists or commercial lists) used. The number of items must correspond to the number of boxes 31 to be completed.

Box 6: Total packages U.K.

Enter in figures the total number of packages making up the consignment in question.

Box 7: Reference number U.K.

This entry concerns the commercial reference number assigned by the person concerned to the consignment in question. It may take the form of a Unique Consignment Reference Number (UCR) (3) .

Box 8: Consignee U.K.

[F5 Enter the EORI number referred to in Article 1(16). Where the consignee does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.]

Enter the full name and address of the person concerned.

In the case of placing of goods under the customs warehousing procedure in a private warehouse (type C, D or E), enter the full name and address of the depositor where he is not the declarant.

In the case of groupage consignments, the Member States may provide that the word ‘ various ’ be entered in this box, and the list of consignees attached to the declaration.

Box 12: Value details U.K.

Enter in this box information on value, e.g. a reference to the authorisation whereby the customs authorities waive the requirement to produce a DV1 form in support of each declaration or details of adjustments.

Box 14: Declarant/Representative U.K.

[F5 Enter the EORI number referred to in Article 1(16). Where the declarant/representative does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.]

Enter the full name and address of the person concerned.

If the declarant and the consignee are the same person, enter the word consignee.

To designate the declarant or the status of the representative, use the relevant Community code from Annex 38.

Box 15: Country of dispatch/export U.K.

If no stoppage or judicial action unrelated to transport has taken place in an intermediate country, enter in box 15a the relevant Community code from Annex 38 for the country from which the goods were initially dispatched to the Member State of import. If such stoppages or actions have taken place, the last intermediate country is to be considered the country of dispatch/export.

Box 17: Country of destination U.K.

Enter in box 17a the Community code from Annex 38 for the Member State of final destination of the goods, as known at the time of importation.

Enter in box 17b the region of destination of the goods.

Box 18: Identity and nationality of means of transport on arrival U.K.

Enter the identity of the means of transport on which the goods are directly loaded at the time of presentation at the customs office where the destination formalities are completed. If a tractor and trailer with different registration numbers are used, enter the registration number of both the tractor and the trailer.

Depending on the means of transport concerned, the following details concerning identity may be entered:

Means of transport	Method of identification
Sea and inland waterway transport	Name of vessel
Air transport	Number and date of flight (where there is no flight number, enter the aircraft’s registration number)
Road transport	Vehicle registration number
Rail transport	Wagon number

Box 19: Container (Ctr) U.K.

Using the relevant Community code from Annex 38, enter the situation when crossing the external Community frontier.

Box 20: Delivery terms U.K.

Using the relevant Community codes and headings from Annex 38, give particulars of the terms of the commercial contract.

Box 21: Identity and nationality of active means of transport crossing the border U.K.

Using the relevant Community code from Annex 38, enter the nationality of the active means of transport crossing the Communitys external frontier.

In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.

Box 22: Currency and total amount invoiced U.K.

Using the relevant code from Annex 38, enter in the first subdivision the currency in which the commercial invoice was drawn up.

Enter in the second subdivision the invoiced price for all goods declared.

Box 23: Exchange rate U.K.

This box contains the exchange rate in force between the invoice currency and the currency of the Member State concerned.

Box 24: Nature of transaction U.K.

Using the relevant Community codes and headings from Annex 38, enter the type of the transaction concerned.

Box 25: Mode of transport at the border U.K.

Using the relevant Community code from Annex 38, enter the mode of transport corresponding to the active means of transport with which the goods entered the customs territory of the Community.

Box 26: Inland mode of transport U.K.

Using the relevant Community code from Annex 38, enter the mode of transport upon arrival.

Box 29: Office of entry U.K.

Using the relevant Community code from Annex 38, enter the customs office by which the goods entered the customs territory of the Community.

Box 30: Location of goods U.K.

Enter the precise location where the goods may be examined.

Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind U.K.

Enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, enter the number of such goods covered by the declaration, together with the particulars necessary to identify them. The description of the goods means the normal trade description. Except for non-Community goods placed under the customs warehousing procedure in a type A, B, C, E or F warehouse, this description must be expressed in terms sufficiently precise to enable immediate and unambiguous identification and classification. This box must also contain the particulars required by any specific rules (e.g. VAT, excise duties). Using the relevant Community code from Annex 38, enter the kind of the packages.

If containers are used, their identifying marks should also be entered in this box.

Box 32: Item number U.K.

Enter the number of the item in question in relation to the total number of items declared in the forms and continuation forms used, as described in the note to box 5.

Box 33: Commodity Code U.K.

Enter the code number corresponding to the item in question, as described in Annex 38. The Member States may provide for entry of a specific nomenclature concerning excise duties in the fifth subdivision.

Box 34: Country-of-origin code U.K.

Enter in box 34a the relevant Community code from Annex 38 for the country of origin, as defined in Title II of the Code.

Box 35: Gross mass (kg) U.K.

Enter the gross mass, expressed in kilograms, of the goods described in the relevant box 31. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.

Where a declaration covers several types of goods, Member States may decide that, for the procedures referred to under columns H to K of the table in Title I, B, the total gross mass only be entered in the first box 35, the remaining boxes 35 being left blank.

Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:

• from 0.001 to 0.499: rounding down to the nearest kg,

• from 0.5 to 0.999: rounding up to the nearest kg,

• a gross mass of less than 1 kg should be entered as 0.xyz (e.g. 0.654 for a package of 654 grams).

Box 36: Preference U.K.

This box contains information on the tariff treatment of the goods. Where its use is provided for in the matrix of Title I, section B, it must be used even when no tariff preferential treatment is requested. However, this box must not be used in the context of trade between parts of the customs territory of the Community in which the provisions of Directive 77/388/EEC are applicable and parts of that territory in which those provisions do not apply, or in the context of trade between the parts of that territory where those provisions do not apply. Enter the relevant Community code from Annex 38.

The Commission will publish at regular intervals in the C series of the Official Journal of the European Union the list of the combinations of codes usable together with examples and explanatory notes.

Box 37: Procedure U.K.

Using the relevant Community code from Annex 38, enter the procedure for which the goods are declared.

Box 38: Net mass (kg) U.K.

Enter the net mass, expressed in kilograms, of the goods described in the relevant box 31. The net mass is the mass of the goods without any packaging.

Box 39: Quota U.K.

Enter the order number of the tariff quota for which the declarant is applying.

Box 40: Summary declaration/Previous document U.K.

Using the relevant Community codes from Annex 38, enter the reference particulars of any summary declaration used in the Member State of import or of any previous document.

Box 41: Supplementary units U.K.

Where necessary, enter the quantity of the item in question, expressed in the unit laid down in the goods nomenclature.

Box 42: Item price U.K.

Enter the price of the item in question.

Box 43: Valuation method U.K.

Using the relevant Community code from Annex 38, enter the valuation method used.

Box 44: Additional information/Documents produced/Certificates and authorisations U.K.

Using the relevant Community codes from Annex 38, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration, including the serial numbers of any control copies T5.

The subdivision ‘ A.I. code ’ must not be used.

Where a declaration entering goods for the customs warehousing procedure is lodged with a customs office other than the supervising office, enter the name and full address of the supervising office.

Declarations made in Member States which, during the transitional period for the introduction of the euro, give the opportunity to operators to opt for the use of the euro unit for the establishment of their customs declarations must include in this box, preferably in the subdivision in the bottom right-hand corner, an indicator of the currency unit, national unit or euro unit, used.

Member States may provide that this indicator be entered only in box 44 for the first item of goods of the declaration. In this case, the information will be deemed valid for all the goods items of the declaration.

This indicator will be constituted by the iso-alpha-3 currency code (ISO 4217).

Box 45: Adjustment U.K.

This box contains information of any adjustments when no DV1 form is produced in support of the declaration. Any amounts to be entered in this box are to be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed.

Box 46: Statistical value U.K.

Enter the statistical value expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed, in accordance with the Community provisions in force.

Box 47: Calculation of taxes U.K.

Enter the tax base applicable (value, weight or other). Using, where necessary, the relevant Community codes from Annex 38, the following should be shown on each line:

• the type of tax (e.g. import duty, VAT),

• the tax base,

• the rate of tax applicable,

• the amount of tax payable,

• the method of payment chosen (MP).

The amounts in this box must be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed.

Box 48: Deferred payment U.K.

Enter, where applicable, the reference particulars of the authorisation in question; deferred payment here refers both to deferred payment of customs duties and to tax credit.

Box 49: Identification of warehouse U.K.

Using the relevant Community code from Annex 38, enter the reference particulars of the warehouse.

Box 54: Place and date, signature and name of the declarant or his representative U.K.

Enter the place and date of the completion of the declaration.

Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of import, followed by the full name of that person. Where that person is a legal person, the signatory should add his capacity after his signature and full name.

TITLE III U.K. REMARKS CONCERNING THE CONTINUATION FORMS

A. Continuation forms should only be used where the declaration covers more than one item (cf. box 5). They must be presented together with an IM, EX, EU or CO form. U.K.

B. The instructions in Titles I and II also apply to the continuation forms. U.K.

However:

• the symbols ‘ IM/c ’ , ‘ EX/c ’ or ‘ EU/c ’ (or ‘ CO/c ’ where applicable) must be entered in the first subdivision of box 1, that subdivision being left blank only where:

• the form is used for Community transit only, in which case, depending on the Community transit procedure applicable to the goods concerned, ‘ T1bis ’ , ‘ T2bis ’ , ‘ T2Fbis ’ or ‘ T2SMbis ’ will be entered in the third subdivision of box 1,

• the form is used solely to furnish proof of the Community status of goods, in which case, depending on the status of the goods concerned, ‘ T2Lbis ’ , ‘ T2LFbis ’ or ‘ T2LSMbis ’ will be entered in the third subdivision of the box,

• box 2/8 is for optional use by the Member States and should show only the name and identification number, if any, of the person concerned,

• the ‘ summary ’ part of box 47 concerns the final summary of all the items covered by the IM and IM/c, EX and EX/c, EU and EU/c or CO and CO/c forms used. It should therefore be used only on the last of the IM/c, EX/c, EU/c or CO/c forms attached to an IM, EX, EU or CO document in order to show the total payable by type of tax.

C. If continuation forms are used, U.K.

• any boxes 31 (Packages and description of goods) which have not been used must be struck out to prevent later use,

• when the third subdivision of box 1 contains the symbol T, boxes 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and 44 (Additional information, documents produced, certificates and authorisations) of the first item of goods of the transit declaration used must be struck through and the first box 31 (Packages and description of goods) of this document may not be used to enter the marks, numbers, number and kind of packages or goods description. In the first box 31 of this document, reference will be made, as appropriate, to the number of continuation forms bearing the respective symbols T1bis, T2bis or T2Fbis.]

Editorial Information

X1 Substituted by Corrigendum to Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Union L 343 of 31 December 2003).

Textual Amendments

F1 Substituted by Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).

F2 Substituted by Commission Regulation (EC) No 1192/2008 of 17 November 2008 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.

F3 Substituted by Commission Regulation (EU) No 169/2010 of 1 March 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.

F4 Inserted by Commission Regulation (EC) No 883/2005 of 10 June 2005 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).

F5 Substituted by Commission Regulation (EC) No 312/2009 of 16 April 2009 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.

F6 Deleted by Commission Regulation (EU) No 169/2010 of 1 March 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.

(1)

[F1 The term ‘ EFTA ’ in this Annex refers not only to the EFTA countries but to the other non-Community contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods.

(2)

Recommendation of the Customs Co-operation Council concerning the unique consignment reference number (UCR) for Customs purposes ( 30 June 2001 ).

(3)

Recommendation of the Customs Co-operation Council concerning the unique consignment reference number (UCR) for Customs purposes ( 30 June 2001 ).]

Textual Amendments

F1 Substituted by Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).