THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(1), and in particular Article 247 thereof,
Whereas:
(1) Commission Regulation (EU) No 430/2010 of 20 May 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(2) removed the obligation to provide an exit summary declaration for goods which are supplied for incorporation as parts of or accessories in vessels and aircraft, motor fuels, lubricants and gas necessary for the operation of vessels or aircraft, foodstuffs, and other items to be consumed or sold on board. Annex 30a to Commission Regulation (EEC) No 2454/93(3) should therefore be adapted accordingly.
(2) Pursuant to Annex 30a to Regulation (EEC) No 2454/93, information about the consignee is mandatory in an exit summary declaration. However, where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, the consignee is unknown. In that case a specific code should be used to show that the consignee particulars are unknown.
(3) Commission Regulation (EC) No 1917/2000 of 7 September 2000 laying down certain provisions for the implementation of Council Regulation (EC) No 1172/95 as regards statistics on external trade(4) has been replaced by Commission Regulation (EU) No 113/2010 of 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements(5). It is therefore necessary to adapt Annexes 37 and 38 to Regulation (EEC) No 2454/93.
(4) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax(6) lays down conditions for exemption from payment of the VAT due upon importation. One of the conditions is that at the time of importation, the importer must have provided to the competent authorities of the Member State of importation certain information. It is therefore necessary to adapt Annexes 37 and 38 to Regulation (EEC) No 2454/93 to provide a harmonised solution for indicating that information in the customs declaration. The obligation to provide the information required by Article 143(2) of Directive 2006/112/EC should be stated in the description of Box 44 in Annex 37.
(5) Since a Community transit operation may take place in Andorra and San Marino, a reference to those countries should be added to the reference to the EFTA countries in Annex 37 to Regulation (EEC) No 2454/93, in order to reflect the fact that the guarantee or guarantee waiver may be not valid in one or more EFTA countries, nor in Andorra or in San Marino.
(6) Council Regulation (EC) No 1172/95 of 22 May 1995 on the statistics relating to the trading of goods by the Community and its Member States with non-member countries(7) has been replaced by Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95(8). The reference to Regulation (EC) No 1172/95 in Annex 38 to Regulation (EEC) No 2454/93 should therefore be updated.
(7) In 2010 the eighth version of the Incoterms rules (‘Incoterms 2010’) has been established. The Incoterms codes as amended by the Incoterms 2010 should therefore be set out in Annex 38 in order to update the delivery terms.
(8) Annex 38 to Regulation (EEC) No 2454/93 contains a list of packaging codes based upon the list of Coded representations of packaging type names used in international trade set out in Annexes V and VI to Recommendation No 21 of the United Nations Economic Commission for Europe. Due to the revision of the code list following a technological development, it is appropriate to replace the list in Annex 38 by the latest version resulting from Revision 8.1 of Recommendation No 21.
(9) Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC(9) provides that excise goods may be moved under a duty suspension arrangement within the customs territory of the Community, including where the goods are moved via a third country or a third territory from the place of importation to any of the destinations referred to in Article 17(1)(a) of that Directive. The respective codes in Annex 38 to Regulation (EEC) No 2454/93 should therefore be adapted to reflect the cases where no excise duties are paid upon importation.
(10) Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty(10) has been replaced by Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty(11). Some references and descriptions of codes in Annex 38 to Regulation (EEC) No 2454/93 should therefore be adapted.
(11) Since Commission Regulation (EC) No 1580/2007 of 21 December 2007 laying down implementing rules of Council Regulations (EC) No 2200/96, (EC) No 2201/96 and (EC) No 1182/2007 in the fruit and vegetable sector(12) has been replaced by Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors(13), it is necessary to update the reference to Regulation (EC) No 1580/2007 in Annex 38 to Regulation (EEC) No 2454/93.
(12) It is necessary to adapt the list of goods involving a higher risk of fraud set out in Annex 44c to Regulation (EEC) No 2454/93 to the Combined Nomenclature 2012 laid down in Commission Implementing Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff(14).
(13) Regulation (EEC) No 2454/93 should therefore be amended accordingly.
(14) Since Regulation (EU) No 1006/2011 applies from 1 January 2012, the amendments to Annex 44c to Regulation (EEC) No 2454/93 should apply from the same date.
(15) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
Regulation (EEC) No 2454/93 is amended as follows:
Annex 30a is amended as set out in Annex I to this Regulation;
Annex 37 is amended as set out in Annex II to this Regulation;
Annex 38 is amended as set out in Annex III to this Regulation;
Annex 44c is amended as set out in Annex IV to this Regulation.
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2013, except Annex IV.
Annex IV shall apply from 1 January 2012.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 20 August 2012.
For the Commission
The President
José Manuel Barroso
Annex 30a to Regulation (EEC) No 2454/93 is amended as follows:
In Section 1 ‘Introductory notes to the tables’, note 4.4 is deleted.
Section 2 ‘Requirements for entry and exit summary declarations’ is amended as follows:
Section 4, ‘Data element explanatory notes’, is amended as follows:
In data element explanatory note ‘Transport document number’, the fourth paragraph is deleted.
In data element explanatory note ‘Consignee’, the fifth paragraph ‘Exit summary declarations’ is replaced by the following:
‘Exit summary declarations: In cases referred to in Article 789, this information shall be provided where available. Where the goods are carried under a negotiable bill of lading that is “to order blank endorsed” and the consignee is unknown, his particulars shall be replaced by the following code in Box 44 of an export declaration:
| Legal basis | Subject | Box | Code |
|---|---|---|---|
| Annex 30a | Situations where negotiable bills of lading that are “to order blank endorsed” are concerned, in the case of exit summary declarations, where the consignee particulars are unknown. | 44 | 30600’ |
Data element explanatory note ‘Notify party’ is replaced by the following:
Party to be notified at entry of the arrival of the goods. This information needs to be provided where applicable. The particulars of notify party take the form of the notify party EORI number whenever this number is available to the person lodging the summary declaration.
Entry summary declaration: where the goods are carried under a negotiable bill of lading that is “to order blank endorsed”, in which case the consignee is not mentioned and code 10600 is entered, the notify party shall always be provided.
Exit summary declaration: where the goods are carried under a negotiable bill of lading that is “to order blank endorsed”, in which case the consignee is not mentioned, the particulars of notify party shall always be provided in the field for “consignee” instead of the “consignee” particulars. When an export declaration contains the particulars for the exit summary declaration, code 30600 is entered in Box 44 of the export declaration concerned.’
In data element explanatory note ‘Commodity code’, the fifth paragraph beginning with Exit ship and aircraft supplies summary declarations: is deleted.
Annex 37, Title II, to Regulation (EEC) No 2454/93 is amended as follows:
Section A is amended as follows:
Box 24: Nature of transaction is replaced by the following:
Using the relevant codes from Annex 38, enter the type of the transaction concerned.’
In Box 44: Additional information/Documents produced/Certificates and authorisations, the first paragraph is replaced by the following:
‘Using the relevant 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 or identification numbers.’
In Box 52: ‘Guarantee’, the second paragraph is replaced by the following:
‘Where a comprehensive guarantee, guarantee waiver or individual guarantee is not valid for one or more of the following countries, add after “not valid for” the codes from Annex 38 for the country or countries concerned:
non-EU contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods,
Andorra,
San Marino.
Where an individual guarantee in the form of a cash deposit or by means of vouchers is used it shall be valid for all the contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods.’
Section C is amended as follows:
Box 24: Nature of transaction is replaced by the following:
Using the relevant codes from Annex 38, enter the type of the transaction concerned.’
Box 44: Additional information/Documents produced/Certificates and authorisations is amended as follows:
The first paragraph is replaced by the following:
‘Using the relevant 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 or identification numbers.’
The following is added after the last paragraph:
‘When goods are the subject of a VAT-exempt supply to another Member State, the information required by Article 143(2) of Directive 2006/112/EC shall be entered in box 44, including when required by a Member State, the evidence that the imported goods are intended to be transported or dispatched from the Member State of importation to another Member State.’
Annex 38, Title II to Regulation (EEC) No 2454/93 is amended as follows:
In Box 2: Consignor/Exporter, the last paragraph is replaced by the following:
‘Country code: the Community’s alphabetical codes for countries and territories are based on the current ISO alpha 2 codes (a2) insofar as they are compatible with the country codes laid down in accordance with Article 5(2) of Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95(15).’
In Box 20: Delivery terms, the table is replaced by the following:
| ‘First subdivision | Meaning | Second subdivision |
|---|---|---|
| Incoterms code | Incoterms — ICC/ECE | Place to be specified |
| Code applicable usually for road and rail transport | ||
| DAF (Incoterms 2000) | Delivered at frontier | Named place |
| Codes applicable for all modes of transport | ||
| EXW (Incoterms 2010) | Ex works | Named place |
| FCA (Incoterms 2010) | Free carrier | Named place |
| CPT (Incoterms 2010) | Carriage paid to | Named place of destination |
| CIP (Incoterms 2010) | Carriage and insurance paid to | Named place of destination |
| DAT (Incoterms 2010) | Delivered at terminal | Named terminal at port or place of destination |
| DAP (Incoterms 2010) | Delivered at place | Named place of destination |
| DDP (Incoterms 2010) | Delivered duty paid | Named place of destination |
| DDU (Incoterms 2000) | Delivered duty unpaid | Named place of destination |
| Codes applicable usually for sea and inland waterway transport | ||
| FAS (Incoterms 2010) | Free alongside ship | Named port of shipment |
| FOB (Incoterms 2010) | Free on board | Named port of shipment |
| CFR (Incoterms 2010) | Cost and freight | Named port of destination |
| CIF (Incoterms 2010) | Cost, insurance and freight | Named port of destination |
| DES (Incoterms 2000) | Delivered ex ship | Named port of destination |
| DEQ (Incoterms 2000) | Delivered ex quay | Named port of destination |
| XXX | Delivery terms other than those listed above | Narrative description of delivery terms given in the contract’ |
In Box 24: Nature of the transaction, the note is replaced by the following:
‘The Member States which require this item of information must use the single digit codes listed in column A of the table provided for in Article 10(2) of Commission Regulation (EU) No 113/2010(16), this digit being entered in the left-hand side of the box. They may also provide for a second digit from the list in column B of that table to be entered in the right-hand side of the box.’
Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind is replaced by the following:
Kind of packages
Use the following codes.
(UN/ECE Recommendation No 21/Rev. 8.1 of 12 July 2010).
| Aerosol | AE |
| Ampoule, non-protected | AM |
| Ampoule, protected | AP |
| Atomizer | AT |
| Bag | BG |
| Bag, flexible container | FX |
| Bag, gunny | GY |
| Bag, jumbo | JB |
| Bag, large | ZB |
| Bag, multiply | MB |
| Bag, paper | 5M |
| Bag, paper, multi-wall | XJ |
| Bag, paper, multi-wall, water resistant | XK |
| Bag, plastic | EC |
| Bag, plastics film | XD |
| Bag, polybag | 44 |
| Bag, super bulk | 43 |
| Bag, textile | 5L |
| Bag, textile, sift proof | XG |
| Bag, textile, water resistant | XH |
| Bag, textile, without inner coat/liner | XF |
| Bag, tote | TT |
| Bag, woven plastic | 5H |
| Bag, woven plastic, sift proof | XB |
| Bag, woven plastic, water resistant | XC |
| Bag, woven plastic, without inner coat/liner | XA |
| Bale, compressed | BL |
| Bale, non-compressed | BN |
| Ball | AL |
| Balloon, non-protected | BF |
| Balloon, protected | BP |
| Bar | BR |
| Barrel | BA |
| Barrel, wooden | 2C |
| Barrel, wooden, bung type | QH |
| Barrel, wooden, removable head | QJ |
| Bars, in bundle/bunch/truss | BZ |
| Basin | BM |
| Basket | BK |
| Basket, with handle, cardboard | HC |
| Basket, with handle, plastic | HA |
| Basket, with handle, wooden | HB |
| Belt | B4 |
| Bin | BI |
| Block | OK |
| Board | BD |
| Board, in bundle/bunch/truss | BY |
| Bobbin | BB |
| Bolt | BT |
| Bottle, gas | GB |
| Bottle, non-protected, bulbous | BS |
| Bottle, non-protected, cylindrical | BO |
| Bottle, protected bulbous | BV |
| Bottle, protected cylindrical | BQ |
| Bottlecrate/bottlerack | BC |
| Box | BX |
| Box, aluminium | 4B |
| Box, Commonwealth Handling Equipment Pool (CHEP), Eurobox | DH |
| Box, fibreboard | 4G |
| Box, for liquids | BW |
| Box, natural wood | 4C |
| Box, plastic | 4H |
| Box, plastic, expanded | QR |
| Box, plastic, solid | QS |
| Box, plywood | 4D |
| Box, reconstituted wood | 4F |
| Box, steel | 4A |
| Box, wooden, natural wood, ordinary | QP |
| Box, wooden, natural wood, with sift proof walls | |
| Bucket | BJ |
| Bulk, gas (at 1 031 mbar and 15 °C) | VG |
| Bulk, liquefied gas (at abnormal temperature/pressure) | VQ |
| Bulk, liquid | VL |
| Bulk, scrap metal | VS |
| Bulk, solid, fine particles (“powders”) | VY |
| Bulk, solid, granular particles (“grains”) | VR |
| Bulk, solid, large particles (“nodules”) | VO |
| Bunch | BH |
| Bundle | BE |
| Bundle, wooden | 8C |
| Butt | BU |
| Cage | CG |
| Cage, Commonwealth Handling Equipment Pool (CHEP) | DG |
| Cage, roll | CW |
| Can, cylindrical | CX |
| Can, rectangular | CA |
| Can, with handle and spout | CD |
| Canister | CI |
| Canvas | CZ |
| Capsule | AV |
| Carboy, non-protected | CO |
| Carboy, protected | CP |
| Card | CM |
| Cart, flatbed | FW |
| Carton | CT |
| Cartridge | CQ |
| Case | CS |
| Case, car | 7A |
| Case, isothermic | EI |
| Case, skeleton | SK |
| Case, steel | SS |
| Case, with pallet base | ED |
| Case, with pallet base, cardboard | EF |
| Case, with pallet base, metal | EH |
| Case, with pallet base, plastic | EG |
| Case, with pallet base, wooden | EE |
| Case, wooden | 7B |
| Cask | CK |
| Chest | CH |
| Churn | CC |
| Clamshell | AI |
| Coffer | CF |
| Coffin | CJ |
| Coil | CL |
| Composite packaging, glass receptacle | 6P |
| Composite packaging, glass receptacle in aluminium crate | YR |
| Composite packaging, glass receptacle in aluminium drum | YQ |
| Composite packaging, glass receptacle in expandable plastic pack | YY |
| Composite packaging, glass receptacle in fibre drum | YW |
| Composite packaging, glass receptacle in fibreboard box | YX |
| Composite packaging, glass receptacle in plywood drum | YT |
| Composite packaging, glass receptacle in solid plastic pack | YZ |
| Composite packaging, glass receptacle in steel crate box | YP |
| Composite packaging, glass receptacle in steel drum | YN |
| Composite packaging, glass receptacle in wickerwork hamper | YV |
| Composite packaging, glass receptacle in wooden box | YS |
| Composite packaging, plastic receptacle | 6H |
| Composite packaging, plastic receptacle in aluminium crate | YD |
| Composite packaging, plastic receptacle in aluminium drum | YC |
| Composite packaging, plastic receptacle in fibre drum | YJ |
| Composite packaging, plastic receptacle in fibreboard box | YK |
| Composite packaging, plastic receptacle in plastic drum | YL |
| Composite packaging, plastic receptacle in plywood box | YH |
| Composite packaging, plastic receptacle in plywood drum | YG |
| Composite packaging, plastic receptacle in solid plastic box | YM |
| Composite packaging, plastic receptacle in steel crate box | YB |
| Composite packaging, plastic receptacle in steel drum | YA |
| Composite packaging, plastic receptacle in wooden box | YF |
| Cone | AJ |
| Container, flexible | 1F |
| Container, gallon | GL |
| Container, metal | ME |
| Container, not otherwise specified as transport equipment | CN |
| Container, outer | OU |
| Cover | CV |
| Crate | CR |
| Crate, beer | CB |
| Crate, bulk, cardboard | DK |
| Crate, bulk, plastic | DL |
| Crate, bulk, wooden | DM |
| Crate, framed | FD |
| Crate, fruit | FC |
| Crate, metal | MA |
| Crate, milk | MC |
| Crate, multiple layer, cardboard | DC |
| Crate, multiple layer, plastic | DA |
| Crate, multiple layer, wooden | DB |
| Crate, shallow | SC |
| Crate, wooden | 8B |
| Creel | CE |
| Cup | CU |
| Cylinder | CY |
| Demijohn, non-protected | DJ |
| Demijohn, protected | DP |
| Dispenser | DN |
| Drum | DR |
| Drum, aluminium | 1B |
| Drum, aluminium, non-removable head | QC |
| Drum, aluminium, removable head | QD |
| Drum, fibre | 1G |
| Drum, iron | DI |
| Drum, plastic | IH |
| Drum, plastic, non-removable head | QF |
| Drum, plastic, removable head | QG |
| Drum, plywood | 1D |
| Drum, steel | 1A |
| Drum, steel, non-removable head | QA |
| Drum, steel, removable head | QB |
| Drum, wooden | 1W |
| Envelope | EN |
| Envelope, steel | SV |
| Filmpack | FP |
| Firkin | FI |
| Flask | FL |
| Flexibag | FB |
| Flexitank | FE |
| Foodtainer | FT |
| Footlocker | FO |
| Frame | FR |
| Girder | GI |
| Girders, in bundle/bunch/truss | GZ |
| Hamper | HR |
| Hanger | HN |
| Hogshead | HG |
| Ingot | IN |
| Ingots, in bundle/bunch/truss | IZ |
| Intermediate bulk container | WA |
| Intermediate bulk container, aluminium | WD |
| Intermediate bulk container, aluminium, liquid | WL |
| Intermediate bulk container, aluminium, pressurised > 10 kpa | WH |
| Intermediate bulk container, composite | ZS |
| Intermediate bulk container, composite, flexible plastic, liquids | ZR |
| Intermediate bulk container, composite, flexible plastic, pressurised | ZP |
| Intermediate bulk container, composite, flexible plastic, solids | ZM |
| Intermediate bulk container, composite, rigid plastic, liquids | ZQ |
| Intermediate bulk container, composite, rigid plastic, pressurised | ZN |
| Intermediate bulk container, composite, rigid plastic, solids | PLN |
| Intermediate bulk container, fibreboard | ZT |
| Intermediate bulk container, flexible | ZU |
| Intermediate bulk container, metal | WF |
| Intermediate bulk container, metal, liquid | WM |
| Intermediate bulk container, metal, other than steel | ZV |
| Intermediate bulk container, metal, pressure 10 kpa | WJ |
| Intermediate bulk container, natural wood | ZW |
| Intermediate bulk container, natural wood, with inner liner | WU |
| Intermediate bulk container, paper, multi-wall | ZA |
| Intermediate bulk container, paper, multi-wall, water resistant | ZC |
| Intermediate bulk container, plastic film | WS |
| Intermediate bulk container, plywood | ZX |
| Intermediate bulk container, plywood, with inner liner | WY |
| Intermediate bulk container, reconstituted wood | ZY |
| Intermediate bulk container, reconstituted wood, with inner liner | WZ |
| Intermediate bulk container, rigid plastic | AA |
| Intermediate bulk container, rigid plastic, freestanding, liquids | ZK |
| Intermediate bulk container, rigid plastic, freestanding, pressurised | ZH |
| Intermediate bulk container, rigid plastic, freestanding, solids | ZF |
| Intermediate bulk container, rigid plastic, with structural equipment, liquids | ZJ |
| Intermediate bulk container, rigid plastic, with structural equipment, pressurised | ZG |
| Intermediate bulk container, rigid plastic, with structural equipment, solids | ZD |
| Intermediate bulk container, steel | WC |
| Intermediate bulk container, steel, liquid | WK |
| Intermediate bulk container, steel, pressurised > 10 kpa | WG |
| Intermediate bulk container, textile without coat/liner | WT |
| Intermediate bulk container, textile, coated | WV |
| Intermediate bulk container, textile, coated and liner | WX |
| Intermediate bulk container, textile, with liner | WW |
| Intermediate bulk container, woven plastic, coated | WP |
| Intermediate bulk container, woven plastic, coated and liner | WR |
| Intermediate bulk container, woven plastic, with liner | WQ |
| Intermediate bulk container, woven plastic, without coat/liner | WN |
| Jar | JR |
| Jerrican, cylindrical | JY |
| Jerrican, plastic | 3H |
| Jerrican, plastic, non-removable head | QM |
| Jerrican, plastic, removable head | QN |
| Jerrican, rectangular | JC |
| Jerrican, steel | 3A |
| Jerrican, steel, non-removable head | QK |
| Jerrican, steel, removable head | QL |
| Jug | JG |
| Jutebag | JT |
| Keg | KG |
| Kit | KI |
| Liftvan | LV |
| Log | LG |
| Logs, in bundle/bunch/truss | LZ |
| Lot | LT |
| Lug | LU |
| Luggage | LE |
| Mat | MT |
| Matchbox | MX |
| Mutually defined | ZZ |
| Nest | NS |
| Net | NT |
| Net, tube, plastic | NU |
| Net, tube, textile | NV |
| Not available | NA |
| Octabin | OT |
| Package | PK |
| Package, cardboard, with bottle grip-holes | IK |
| Package, display, cardboard | IB |
| Package, display, metal | ID |
| Package, display, plastic | IC |
| Package, display, wooden | IA |
| Package, flow | IF |
| Package, paper wrapped | IG |
| Package, show | IE |
| Packet | PA |
| Pail | PL |
| Pallet | PX |
| Pallet, 100 cm × 110 cm | AH |
| Pallet, AS 4068-1993 | OD |
| Pallet, box Combined open-ended box and pallet | PB |
| Pallet, CHEP 100 cm × 120 cm | OC |
| Pallet, CHEP 40 cm × 60 cm | OA |
| Pallet, CHEP 80 cm × 120 cm | OB |
| Pallet, ISO T11 | OE |
| Pallet, modular, collars 80 cm × 100 cm | PD |
| Pallet, modular, collars 80 cm × 120 cm | PE |
| Pallet, modular, collars 80 cm × 60 cm | AF |
| Pallet, shrinkwrapped | AG |
| Pallet, triwall | TW |
| Pallet, wooden | 8A |
| Pan | P2 |
| Parcel | PC |
| Pen | PF |
| Piece | PP |
| Pipe | PI |
| Pipes, in bundle/bunch/truss | PV |
| Pitcher | PH |
| Plank | PN |
| Planks, in bundle/bunch/truss | PZ |
| Plate | PG |
| Plates, in bundle/bunch/truss | PY |
| Platform, unspecified weight or dimension | OF |
| Pot | PT |
| Pouch | PO |
| Punnet | PJ |
| Rack | RK |
| Rack, clothing hanger | RJ |
| Receptacle, fibre | AB |
| Receptacle, glass | GR |
| Receptacle, metal | MR |
| Receptacle, paper | AC |
| Receptacle, plastic | PR |
| Receptacle, plastic wrapped | MW |
| Receptacle, wooden | AD |
| Rednet | RT |
| Reel | RL |
| Ring | RG |
| Rod | RD |
| Rods, in bundle/bunch/truss | RZ |
| Roll | RO |
| Sachet | SH |
| Sack | SA |
| Sack, multi-wall | MS |
| Sea-chest | SE |
| Set | SX |
| Sheet | ST |
| Sheet, plastic wrapping | SP |
| Sheetmetal | SM |
| Sheets, in bundle/bunch/truss | SZ |
| Shrinkwrapped | SW |
| Skid | SI |
| Slab | SB |
| Sleeve | SY |
| Slipsheet | SL |
| Spindle | SD |
| Spool | SO |
| Suitcase | SU |
| Tablet | T1 |
| Tank container, generic | TG |
| Tank, cylindrical | TY |
| Tank, rectangular | TK |
| Tea-chest | TC |
| Tierce | TI |
| Tin | TN |
| Tray | PU |
| Tray, containing horizontally stacked flat items | GU |
| Tray, one layer no cover, cardboard | DV |
| Tray, one layer no cover, plastic | DS |
| Tray, one layer no cover, polystyrene | DU |
| Tray, one layer no cover, wooden | DT |
| Tray, rigid, lidded stackable (CEN TS 14482:2002) | IL |
| Tray, two layers no cover, cardboard | DY |
| Tray, two layers no cover, plastic tray | DW |
| Tray, two layers no cover, wooden | DX |
| Trunk | TR |
| Truss | TS |
| Tub | TB |
| Tub, with lid | TL |
| Tube | TU |
| Tube, collapsible | TD |
| Tube, with nozzle | TV |
| Tubes, in bundle/bunch/truss | TZ |
| Tun | TO |
| Tyre | TE |
| Uncaged | UC |
| Unit | UN |
| Unpacked or unpackaged | NE |
| Unpacked or unpackaged, multiple units | NG |
| Unpacked or unpackaged, single unit | NF |
| Vacuum-packed | VP |
| Vanpack | VK |
| Vat | VA |
| Vehicle | VN |
| Vial | VI |
| Wickerbottle | WB’ |
Box 37: Procedure is amended as follows:
Section A, First subdivision is amended as follows:
Code 42 is replaced by the following:
Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.
:
Import of goods with exemption from VAT through a tax representative.
:
Excise goods imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.’
Code 63 is replaced by the following:
Reimportation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.
:
Reimportation after outward processing or temporary export, with any VAT debt being charged to a tax representative.
:
Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of reimportation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.’
In Section B, Second subdivision, point 1 is amended as follows:
The entry ‘Relief’ is replaced by the following:
| Article No | Code | |
|---|---|---|
| Relief from import duties | ||
| Personal property belonging to natural persons transferring their normal place of residence to the Community | 3 | C01 |
| Trousseaux and household effects imported on the occasion of a marriage | 12(1) | C02 |
| Presents customarily given on the occasion of a marriage | 12(2) | C03 |
| Personal property acquired by inheritance. | 17 | C04 |
| School outfits, educational materials and related household effects | 21 | C06 |
| Consignments of negligible value | 23 | C07 |
| Consignments sent from one private individual to another | 25 | C08 |
| Capital goods and other equipment imported on the transfer of activities from a third country into the Community | 28 | C09 |
| Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity | 34 | C10 |
| Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I | 42 | C11 |
| Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II | 43 | C12 |
| Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non commercial purposes (including spare parts, components, accessories and tools) | 44-45 | C13 |
| Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Community | 51 | C14 |
| Laboratory animals and biological or chemical substances intended for research | 53 | C15 |
| Therapeutic substances of human origin and blood-grouping and tissue-typing reagents | 54 | C16 |
| Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment | 57 | C17 |
| Reference substances for the quality control of medicinal products | 59 | C18 |
| Pharmaceutical products used at international sports events | 60 | C19 |
| Goods for charitable or philanthropic organisations | 61 | C20 |
| Articles in Annex III intended for the blind | 66 | C21 |
| Articles in Annex IV intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools). | 67(1)(a) and 67(2) | C22 |
| Articles in Annex IV intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools) | 67(1)(b) and 67(2) | C23 |
| Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools) | 68(1)(a) and 68(2) | C24 |
| Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools) | 68(1)(b) and 68(2) | C25 |
| Goods imported for the benefit of disaster victims | 74 | C26 |
| Honorary decorations or awards | 81 | C27 |
| Presents received in the context of international relations | 82 | C28 |
| Goods to be used by monarchs or heads of state | 85 | C29 |
| Samples of goods of negligible value imported for trade promotion purposes | 86 | C30 |
| Printed matter and advertising material imported for trade promotion purposes | 87-89 | C31 |
| Products used or consumed at a trade fair or similar event | 90 | C32 |
| Goods imported for examination, analysis or test purposes | 95 | C33 |
| Consignments sent to organisations protecting copyrights or industrial and commercial patent rights | 102 | C34 |
| Tourist information literature | 103 | C35 |
| Miscellaneous documents and articles | 104 | C36 |
| Ancillary materials for the stowage and protection of goods during their transport | 105 | C37 |
| Litter, fodder and feeding stuffs for animals during their transport | 106 | C38 |
| Fuel and lubricants present in land motor vehicles and special containers | 107 | C39 |
| Materials for cemeteries for, and memorials to, war victims | 112 | C40 |
| Coffins, funerary urns and ornamental funerary articles | 113 | C41 |
| Relief from export duties | ||
| Domesticated animals exported at the time of transfer of agricultural activities from the Community to a third country | 115 | C51 |
| Fodder and feeding stuffs accompanying animals during their exportation | 121 | C52’ |
In the table ‘Agricultural products’, the row for code E02 is replaced by the following:
| ‘Standard import values (for example: Regulation (EU) No 543/2011) | E02’ |
In the table ‘Other’, in the Section ‘Import’, the following row is inserted between the row for code F04 and the row for code F11:
| ‘A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC. | F06’ |
In Box 44, Additional information/Documents reproduced/Certificates and Authorisations, point 2(a) is replaced by the following:
Documents, certificates and Community or international authorisations or other references produced in support of the declaration must be entered in the form of a code composed of 4 alpha-numeric characters, and, where applicable, followed either by an identification number or another recognisable reference. The list of documents, certificates, authorisations and other references and their respective codes can be found in the TARIC database.’
Annex 44c to Regulation (EEC) No 2454/93 is amended as follows:
The row for HS codes ‘1701 11, 1701 12, 1701 91, 1701 99’ is replaced by the following:
| ‘1701 12 | Cane or beet sugar and chemically pure sucrose, in solid form | 7 000 kg | — | |
| 1701 13 | — | |||
| 1701 14 | — | |||
| 1701 91 | — | |||
| 1701 99’ |
The row for HS code ‘2403 10’ is replaced by the following:
| ‘2403 11 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion | 35 kg | — | |
| 2403 19’ |