- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (24/11/2015)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code
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alphabetic
numeric
alphanumeric
The number following the code indicates the admissible data length. The following applies:
The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.
Examples of field lengths and formats:
1 alphabetic character, fixed length
2 numeric characters, fixed length
3 alphanumeric characters, fixed length
up to 4 alphabetic characters
up to 5 numeric characters
up to 6 alphanumeric characters
up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float.
Abbreviation/acronym | Meaning |
---|---|
D.E. | Data element |
n.a. | Not applicable |
a Commission Regulation (EU) No 1106/2012 of 27 November 2012 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 the update of the nomenclature of countries and territories Text with EEA relevance (OJ L 328, 28.11.2012, p. 7). | ||||||
b Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1). | ||||||
c Commission Regulation (EU) No 1106/2012 of 27 November 2012 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 the update of the nomenclature of countries and territories Text with EEA relevance (OJ L 328, 28.11.2012, p. 7). | ||||||
Reference to the Title in Annex A to Delegated Regulation (EU) 2015/2446 | D.E. order number | D.E. name | D.E. format(Type/length) | Cardinality | Code-list in Title II (Y/N) | Notes |
---|---|---|---|---|---|---|
Title I | 1/1 | Application/Decision code type | an..4 | 1x | Y | |
Title I | 1/2 | Signature/authentication | an..256 | 1x | N | |
Title I | 1/3 | Type of application | Code: n1 + (if applicable) Decision reference number:
| 1x | Y | |
Title I | 1/4 | Geographical validity — Union | Code: n1 + (if applicable) Country code: a2 | Validity code: 1x Country code: 99x | Y | As for the country code, the code defined in Commission Regulation (EU) No 1106/2012a shall be used. |
Title I | 1/5 | Geographical validity — Common transit countries | Country code: a2 | 99x | N | As for the country code, the ISO 3166 alpha-2 codes shall be used. |
Title I | 1/6 | Decision reference number | Country code: a2 + Decision code type: an..4 + Reference number: an..29 | 1x | Y | The structure is defined in Title II. |
Title I | 1/7 | Decision taking customs authority | Coded: an8 OR Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 1x | N | The structure of the codes is defined in Title II. |
Title I | 2/1 | Other applications and decisions relating to binding information held | Tick-box: n1 + Country of application: a2 + Place of application: an..35 + Date of application: n8 (yyyymmdd) + Decision reference number: a2 (country code) + an..4 (decision code type) + an..29 (reference number) + Start date of the decision: n8 (yyyymmdd) + Commodity code: an..22 | Tick-box: 1x Otherwise: 99x | N | |
Title I | 2/2 | Decisions relating to binding information issued to other Holders | Tick-box: n1 + Decision reference number: a2 (country code) + an..4 (decision code type) + an..29 (reference number) + Start date of the decision: n8 (yyyymmdd) + Commodity code: an..22 | Tick-box: 1x Otherwise: 99x | N | |
Title I | 2/3 | Legal or administrative procedures pending or handed down | Country code: a2 + Name of the court: an..70 + Address of the court: Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Reference to legal and/or administrative procedures: an..512 | 99x | N | |
Title I | 2/4 | Attached documents | Number of documents: n..3 + Document type: an..70 + Document identifier: an..35 + Document date: n8 (yyyymmdd) | 99x | ||
Title I | 2/5 | Identification number of the storage facility | an..35 | 999x | N | |
Title I | 3/1 | Applicant/Holder of the authorisation or decision | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 1x | N | |
Title I | 3/2 | Applicant/Holder of the authorisation or decision identification | an..17 | 1x | N | |
Title I | 3/3 | Representative | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 1x | N | |
Title I | 3/4 | Representative identification | an..17 | 1x | N | |
Title I | 3/5 | Name and contact details of the person responsible for customs matters | Name: an..70 + Telephone number: an..50 + Fax number: an..50 + E-mail address: an..50 | 1x | N | |
Title I | 3/6 | Contact person responsible for the application | Name: an..70 + Telephone number: an..50 + Fax number: an..50 + E-mail address: an..50 | 1x | N | |
Title I | 3/7 | Person in charge of the applicant company or exercising control over its management | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + National identification number: an..35 + Date of birth: n8 (yyyymmdd) | 99x | N | |
Title I | 3/8 | Owner of the goods | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 99x | N | |
Title I | 4/1 | Place | n.a. | N | Data element used only for paper-based applications and decisions. | |
Title I | 4/2 | Date | n8 (yyyymmdd) | 1x | N | |
Title I | 4/3 | Place where main accounts for customs purposes are held or accessible | Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 OR UN/LOCODE: an..17 | 1x | N | If the UN/LOCODE is used to define the location concerned, the structure shall follow the description provided for in UN-ECE Recommendation 16 on UN/LOCODE — Code for ports and other locations. |
Title I | 4/4 | Place where records are kept | Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 OR UN/LOCODE: an..17 | 99x | N | If the UN/LOCODE is used to define the location concerned, the structure shall follow the description provided for in UN-ECE Recommendation 16 on UN/LOCODE — Code for ports and other locations. |
Title I | 4/5 | First place of use or processing | Country: a2 + Type of location code: a1 + Qualifier of the identification: a1 + Coded: Identification of location: an..35 + Additional identifier: n..3 OR Free text description: Street and number: an..70 + Postcode: an..9 + City: an..35 | 1x | N | The structure and the codes defined in Annex B for D.E. 5/23 Location of goods shall be used for the indication of the location. |
Title I | 4/6 | [Requested] Start date of the decision | n8 (yyyymmdd) OR Free text: an..512 | 1x | N | |
Title I | 4/7 | Date of expiry of the decision | n8 (yyyymmdd) | 1x | N | |
Title I | 4/8 | Location of goods | Country: a2 + Type of location code: a1 + Qualifier of the identification: a1 + Coded: Identification of location: an..35 + Additional identifier: n..3 OR Free text description: Name: an..70 + Street and number: an..70 + Postcode: an..9 + City: an..35 | 9999x | N | The structure and the codes defined in Annex B for D.E. 5/23 Location of goods shall be used for the indication of the location. |
Title I | 4/9 | Place(s) of processing or use | Country: a2 + Type of location code: a1 + Qualifier of the identification: a1 + Coded: Identification of location: an..35 + Additional identifier: n..3 OR Free text description: Name: an..70 + Street and number: an..70 + Postcode: an..9 + City: an..35 | 999x | N | The structure and the codes defined in Annex B for D.E. 5/23 Location of goods shall be used for the indication of the location. |
Title I | 4/10 | Customs office(s) of placement | an8 | 999x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
Title I | 4/11 | Customs office(s) of discharge | an8 | 999x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
Title I | 4/12 | Customs office of guarantee | an8 | 1x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
Title I | 4/13 | Supervising customs office | an8 | 1x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
Title I | 4/14 | Customs office(s) of destination | an8 | 999x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
Title I | 4/15 | Customs office(s) of departure | an8 | 999x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
Title I | 4/16 | Time-limit | n..4 | 1x | N | |
Title I | 4/17 | Period for discharge | Period: n..2 + Tick-box: n1 + Free text: an..512 | 1x | N | |
Title I | 4/18 | Bill of discharge | Tick-box: n1 + Deadline: n2 + Free text: an..512 | 1x | N | |
Title I | 5/1 | Commodity code | 1st subdivision (Combined Nomenclature code): an..8 + 2nd subdivision (TARIC subheading): an2 + 3rd subdivision (TARIC additional code(s)): an4 + 4th subdivision (national additional code(s)): an..4 | 999x As regards decisions relating to binding information: 1x | N | |
Title I | 5/2 | Description of goods | Free text: an..512 As regards the application for and the decision relating to Binding Tariff Information, the format should be an..2560 | 999x As regards decisions relating to binding information: 1x | N | |
Title I | 5/3 | Goods quantity | Measurement unit: an..4 + Quantity: n..16,6 | 999x | N | |
Title I | 5/4 | Goods value | Currency: a3 + Amount: n..16,2 | 999x | N | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
Title I | 5/5 | Rate of yield | Free text: an..512 | 999x | N | |
Title I | 5/6 | Equivalent goods | Commodity code: an8 + Tick-box: n1 + Code: n1 + Commercial quality and technical characteristics of goods: an..512 | 999x | N | The codes provided for D.E. 5/8 Identification of goods in Title II may be used. |
Title I | 5/7 | Processed products | Commodity code: an8 + Description of goods: an..512 | 999x | N | |
Title I | 5/8 | Identification of goods | Code: n1 + Free text: an..512 | 999x | Y | |
Title I | 5/9 | Excluded categories or movement of goods | an6 | 999x | N | |
Title I | 6/1 | Prohibitions and restrictions | Free text: an..512 | 1x | N | |
Title I | 6/2 | Economic conditions | n..2 + Free text: an..512 | 999x | Y | |
Title I | 6/3 | General remarks | Free text: an..512 | 1x | N | |
Title I | 7/1 | Type of transaction | Tick-box: n1 + Type of special procedure: a..70 | 99x | N | |
Title I | 7/2 | Type of customs procedures | Procedure code: an2 + Decision reference number (Country code: a2 + decision code type: an.. 4 + Reference number: an..29) | 99x | N | The codes provided for in Annex B concerning D.E. 1/10 Procedure shall be used for the indication of the type of customs procedure. Where the authorisation is intended to be used in the context of transit procedure, code ‘80’ shall be used. Where the authorisation is intended to be used for the operation of a temporary storage facility, code ‘XX’ shall be used. |
Title I | 7/3 | Type of declaration | Type of declaration: n1 + Decision reference number (Country code: a2 + decision code type: an.. 4 + Reference number: an..29) | 9x | Y | |
Title I | 7/4 | Number of operations | n..7 | 1x | N | |
Title I | 7/5 | Details of planned activities | Free text: an..512 | 1x | N | |
Title I | 8/1 | Type of main accounts for customs purposes | Free text: an..512 | 1x | N | |
Title I | 8/2 | Type of records | Free text: an..512 | 99x | N | |
Title I | 8/3 | Access to data | Free text: an..512 | 1x | N | |
Title I | 8/4 | Samples etc. | Tick-box: n1 | 1x | N | |
Title I | 8/5 | Additional information | Free text: an..512 | 1x | N | |
Title I | 8/6 | Guarantee | Tick-box: n1 + GRN: an..24 | 1x | Y | |
Title I | 8/7 | Guarantee amount | Currency: a3 + Amount: n..16,2 | 1x | N | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
Title I | 8/8 | Transfer of rights and obligations | Tick-box: n1 + Free text: an..512 | 1x | N | |
Title I | 8/9 | Keywords | Free text: an..70 | 99x | N | |
Title I | 8/10 | Details about the storage facilities | Free text: an..512 | 999x | N | |
Title I | 8/11 | Storage of Union goods | Tick-box: n1 + Free text: an..512 | 1x | N | |
Title I | 8/12 | Consent for publication in the list of authorisation holders | Tick-box: n1 | 1x | N | |
Title I | 8/13 | Calculation of the amount of the import duty in accordance with Article 86(3) of the Code | Tick-box: n1 | 1x | N | |
Title II | II/1 | Reissue of a BTI decision | Tick-box: n1 + BTI Decision reference number: a2 (country code) + an..4 (decision code type) + an..29 (reference number) + BTI Decision validity: n8 (yyyymmdd) + Commodity code: an..22 | 1x | N | |
Title II | II/2 | Customs nomenclature | Tick-box: n1 + an..70 | 1x | N | |
Title II | II/3 | Commercial denomination and additional information | Free text: an..2560 | 1x | N | |
Title II | II/4 | Justification of the classification of the goods | Free text: an..2560 | 1x | N | |
Title II | II/5 | Material provided by the applicant on the basis of which the BTI decision has been issued | Tick-box: n1 | 99x | N | |
Title II | II/6 | Images | Tick-box: n1 | 1x | N | |
Title II | II/7 | Date of application | n8 (yyyymmdd) | 1x | N | |
Title II | II/8 | End date of extended use | n8 (yyyymmdd) | 1x | N | |
Title II | II/9 | Invalidation reason | n2 | 1x | Y | |
Title II | II/10 | Registration number of the application | Country code: a2 + Decision code type: an..4 + Reference number: an..29 | N | The structure defined in Title II for D.E. 1/6 Decision reference number shall be used. | |
Title III | III/1 | Legal basis | n.a. | N | ||
Title III | III/2 | Composition of the goods | n.a. | N | ||
Title III | III/3 | Information enabling the determination of origin | n.a. | N | ||
Title III | III/4 | Indicate which data should be treated as confidential | n.a. | N | ||
Title III | III/5 | Country of origin and legal framework | n.a. | N | ||
Title III | III/6 | Justification of the assessment of the origin | n.a. | N | ||
Title III | III/7 | Ex-works price | n.a. | N | ||
Title III | III/8 | Materials used, country of origin, Combined Nomenclature code and value | n.a. | N | ||
Title III | III/9 | Description of the processing required in order to obtain origin | n.a. | N | ||
Title III | III/10 | Language | a2 | N | ISO alpha 2 codes as specified in ISO — 639-1 of 2002 shall be used for the language. | |
Title IV | IV/1 | Legal status of applicant | an.. 50 | 1x | N | |
Title IV | IV/2 | Date of establishment | n8 (yyyymmdd) | 1x | N | |
Title IV | IV/3 | Role(s) of the applicant in the international supply chain | an..3 | 99x | Y | |
Title IV | IV/4 | Member States where customs related activities are carried out | Country: a2 + Street and number: an..70 + Postcode: an..9 + City: an..35 + Type of facility: an..70 (free text) | 99x | N | |
Title IV | IV/5 | Border crossing information | an8 | 99x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
Title IV | IV/6 | Simplifications and facilitations already granted, security and/or safety certificates issued on the basis of international conventions, of an International Standard of the International Organisation for Standardisation, or of a European Standard of a European Standardisation bodies, or AEO-equivalent certificates issued in third countries | Type of simplification/ facilitation an..70 + Certificate identification number: an..35 + Country code: a2 + Customs procedure code: an2 | 99x | N | The codes provided for in Annex B concerning D.E. 1/10 Procedure shall be used for the indication of the type of customs procedure. |
Title IV | IV/7 | Consent for the exchange of the information in the AEO authorisation in order to ensure the proper functioning of systems set out in international agreements/ arrangements with third countries related to mutual recognition of the status of authorised economic operator and measures related to security | Tick-box: n1 + Transliterated name: an..70 + Transliterated street and number: an..70 + Transliterated postcode: an..9 + Transliterated city: an..35 | 1x | N | |
Title IV | IV/8 | Permanent Business Establishment (PBE) | Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + VAT number: an..17 | 99x | N | |
Title IV | IV/9 | Office(s) where customs documentation is kept and accessible | Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 99x | N | |
Title IV | IV/10 | Place where general logistical activities are conducted | Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 1x | N | |
Title IV | IV/11 | Business activities | an..4 | 99x | N | The codes provided for in Regulation (EC) No 1893/2006 of the European Parliament and of the Councilb shall be used. |
Title V | V/1 | Subject and nature of the simplification | Free text : an..512 | 1x | N | |
Title VI | VI/1 | Amount of duty and other charges | Currency: a3 + Amount: n..16,2 | 99x | N | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
Title VI | VI/2 | Average period between the placing of goods under the procedure and the discharge of the procedure | Free text: an…35 | 99x | N | |
Title VI | VI/3 | Level of guarantee | Level of guarantee code: a2 Free text: an..512 | 99x | Y | |
Title VI | VI/4 | Form of the guarantee | Guarantee form: n..2 + Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Free text: an..512 | 1x | Y | |
Title VI | VI/5 | Reference amount | Currency: a3 + Amount: n..16,2 Free text: an..512 | 1x | N | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
Title VI | VI/6 | Time-limit for payment | n1 | 1x | Y | |
Title VII | VII/1 | Type of deferment of payment | n1 | 1x | Y | |
Title VIII | VIII/1 | Title for recovery | an..35 | 999x | N | |
Title VIII | VIII/2 | Customs office where the customs debt was notified | an8 | 1x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
Title VIII | VIII/3 | Customs office responsible for the place where the goods are located | an8 | 1x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
Title VIII | VIII/4 | Comments of the customs office responsible for the place where the goods are located | Free text: an..512 | 1x | N | |
Title VIII | VIII/5 | Customs procedure (request for prior completion of formalities) | Procedure code: an2 + Tick-box: n1 + Decision reference number (Country code: a2 + decision code type: an..4 + Reference number: an..29) | 1x | N | The codes provided for in Annex B concerning D.E. 1/10 Procedure shall be used. |
Title VIII | VIII/6 | Customs value | Currency: a3 + Amount: n..16,2 | 1x | N | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
Title VIII | VIII/7 | Amount of import or export duty to be repaid or remitted of | Currency: a3 + Amount: n..16,2 | 1x | N | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
Title VIII | VIII/8 | Type of import or export duty | Union codes: a1+n2 National codes: n1+an2 | 99x | N | The codes provided for in Annex B concerning D.E. 4/3 Calculation of taxes — tax type shall be used. |
Title VIII | VIII/9 | Legal basis | a1 | 1x | Y | |
Title VIII | VIII/10 | Use or destination of goods | Free text: an..512 | 1x | N | |
Title VIII | VIII/11 | Time-limit for completion of formalities | n..3 | 1x | N | |
Title VIII | VIII/12 | Statement of the decision-taking customs authority | Free text: an..512 | 1x | N | |
Title VIII | VIII/13 | Description of the grounds for repayment or remission | Free text: an..512 | 1x | N | |
Title VIII | VIII/14 | Bank and account details | Free text: an..512 | 1x | N | |
Title IX | IX/1 | Movement of goods | Legal base code: an1 + EORI number: an..17 + Country: a2 + Type of location code: a1 + Qualifier of the identification: a1 + Coded: Identification of location: an..35 + Additional identifier: n..3 OR Free text description: Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 999x | Y | The structure and the codes defined in Annex B for D.E. 5/23 Location of goods shall be used for the indication of the address of the temporary storage facility. |
Title X | X/1 | Member State(s) concerned by the regular shipping service | Qualifier: n1 + Country code: a2 | 99x | Y | The country codes provided for in Commission Regulation (EU) No 1106/2012c shall be used. |
Title X | X/2 | Name of vessels | Name of vessel an..35 + IMO number of vessel: IMO + n7 | 99x | N | |
Title X | X/3 | Ports of call | an8 | 99x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
Title X | X/4 | Undertaking | Tick-box: n1 | 1x | N | |
Title XI | XI/1 | Customs office(s) responsible for the registration of the proof of the customs status of Union goods | an8 | 999x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
Title XII | XII/1 | Time-limit for the submission of a supplementary declaration | n..2 | 1x | N | |
Title XII | XII/2 | Subcontractor | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 1x | N | |
Title XII | XII/3 | Subcontractor identification | an..17 | 1x | N | |
Title XIII | XIII/1 | Companies involved in the authorisation in other Member States | Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 999x | N | |
Title XIII | XIII/2 | Companies involved in the authorisation in other Member States identification | an..17 | 999x | N | |
Title XIII | XIII/3 | Customs office(s) of presentation | an8 | 999x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
Title XIII | XIII/4 | Identification of the VAT, excise and statistical authorities | Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 999x | N | |
Title XIII | XIII/5 | Method of VAT payment | a1 | 1x | N | The codes provided for in Annex B concerning D.E. 4/8 Calculation of taxes — Method of payment shall be used. |
Title XIII | XIII/6 | Tax representative | Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 99x | N | |
Title XIII | XIII/7 | Tax representative identification | an..17 | 99x | N | The VAT number shall be used |
Title XIII | XIII/8 | Tax representative status code | n1 | 1x (per representative) | Y | |
Title XIII | XIII/9 | Person responsible for excise formalities | Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 99x | N | |
Title XIII | XIII/10 | Person responsible for excise formalities identification | an..17 | 99x | N | |
Title XIV | XIV/1 | Waiver of the presentation notification | Tick box: n1 + Free text: an..512 | 1x | N | |
Title XIV | XIV/2 | Waiver of pre-departure declaration | Free text: an..512 | 1x | N | |
Title XIV | XIV/3 | Customs office responsible for the place where the goods are available for controls | an8 | 1x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
Title XIV | XIV/4 | Deadline for submitting the particulars of the complete customs declaration | n..2 | 1x | N | |
Title XV | XV/1 | Identification of formalities and controls to be delegated to the economic operator | Free text: an..512 | 1x | N | |
Title XVI | XVI/1 | Economic activity | n1 | 1x | Y | |
Title XVI | XVI/2 | Weighing equipment | Free text: an..512 | 1x | N | |
Title XVI | XVI/3 | Additional guarantees | Free text: an..512 | 1x | N | |
Title XVI | XVI/4 | Advanced notification to customs authorities | Free text: an..512 | 1x | N | |
Title XVII | XVII/1 | Prior exportation (IP EX/IM) | Tick-box: n1 + Time limit: n..2 | 1x | N | |
Title XVII | XVII/2 | Release for free circulation by use of bill of discharge | Tick-box: n1 | 1x | N | |
Title XVIII | XVIII/1 | Standard exchange system | Tick-box: n1 + Type of standard exchange system: n1 + Free text: an..512 | 1x | Y | |
Title XVIII | XVIII/2 | Replacement products | Commodity code: an..8 + Description: an..512 + Code: n1 | 999x | Y | |
Title XVIII | XVIII/3 | Prior import of replacement products | Tick-box: n1 + Time limit: n..2 | 1x | N | |
Title XVIII | XVIII/4 | Prior import of processed products (OP IM/EX) | Tick-box: n1 + Time limit: n..2 | 1x | N | |
Title XIX | XIX/1 | Temporary removal | Tick-box: n1 + Free text: an..512 | 1x | N | |
Title XIX | XIX/2 | Loss rate | Free text: an..512 | 1x | N | |
Title XX | XX/1 | Identification measures | Free text: an..512 Decision reference number (Country code: a2 + Decision code type: an..4 + Reference number: an..29) | 1x | N | The structure of the authorisations for the use of special seals shall follow the structure defined in Title II. in relation with D.E. 1/6 Decision reference number. |
Title XX | XX/2 | Comprehensive guarantee | Tick box: n1 + Decision reference number (Country code: a2 + Decision code type: an..4 + Reference number: an..29) | 1x | N | The structure of the authorisations for the provision of a comprehensive guarantee or guarantee waiver shall follow the structure defined in Title II. in relation with D.E. 1/6 Decision reference number. |
Title XXI | XXI/1 | Type of seal | Free text: an..512 | 1x | N |
This Title contains the codes to be used on applications and decisions.
The following codes shall be used:
Code | Application/Decision type | Table column heading in Annex A to Delegated Regulation (EU) 2015/2446 |
---|---|---|
BTI | Application or decision relating to Binding Tariff Information | 1a |
BOI | Application or decision relating to Binding Origin Information | 1b |
AEOC | Application or authorisation for the status of Authorised Economic Operator — Customs simplifications | 2 |
AEOS | Application or authorisation for the status of Authorised Economic Operator — Security and safety | 2 |
AEOF | Application or authorisation for the status of Authorised Economic Operator — Customs simplifications/Security and safety | 2 |
CVA | Application or authorisation for the simplification of the determination of amounts being part of the customs value of goods | 3 |
CGU | Application or authorisation for the provision of a comprehensive guarantee, including possible reduction or waiver | 4a |
DPO | Application or authorisation for the deferment of payment | 4b |
REP | Application or decision for the repayment of the amounts of import or export duty | 4c |
REM | Application or decision for the remission of the amounts of import or export duty | 4c |
TST | Application or authorisation for the operation of storage facilities for the temporary storage of goods | 5 |
RSS | Application or authorisation to establish regular shipping services | 6a |
ACP | Application or authorisation for the status of authorised issuer to establish the proof of the customs status of Union goods | 6b |
SDE | Application or authorisation to use simplified declaration | 7a |
CCL | Application or authorisation for centralised clearance | 7b |
EIR | Application or authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure | 7c |
SAS | Application or authorisation for self-assessment | 7d |
AWB | Application or authorisation for the status of authorised weigher of bananas | 7e |
IPO | Application or authorisation for the use of inward processing procedure | 8a |
OPO | Application or authorisation for the use of outward processing procedure | 8b |
EUS | Application or authorisation for the use of end use | 8c |
TEA | Application or authorisation for the use of temporary admission | 8d |
CWP | Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a private customs warehouse | 8e |
CW1 | Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a public customs warehouse type I | 8e |
CW2 | Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a public customs warehouse type II. | 8e |
ACT | Application or authorisation for the status of authorised consignee for TIR procedure | 9a |
ACR | Application or authorisation for the status of authorised consignor for Union transit | 9b |
ACE | Application or authorisation for the status of authorised consignee for Union transit | 9c |
SSE | Application or authorisation for the use of seals of a special type | 9d |
TRD | Application or authorisation to use transit declaration with a reduced dataset | 9e |
ETD | Authorisation for the use of an electronic transport document as customs declaration | 9f |
The following codes shall be used:
first application
application for amendment of the decision
application for renewal of the authorisation
application for revocation of the decision
The following codes shall be used:
application or authorisation valid in all Member States
application or authorisation limited to certain Member States
application or authorisation limited to one Member State
The decision reference number is structured as follows:
Field | Content | Format | Examples |
---|---|---|---|
1 | Identifier of the Member State where the decision is taken (alpha 2 country code) | a2 | PT |
2 | Decision code type | an..4 | SSE |
3 | Unique identifier for the decision per country | an..29 | 1234XYZ12345678909876543210AB |
Field 1 as explained above.
Field 2 shall be filled in with the code of the decision as defined for D.E. 1/1 Decision code type in this Title.
Field 3 shall be filled in with an identifier for the decision concerned. The way that field is used is under the responsibility of national administrations but each decision taken within the given country must have a unique number in relation to the decision type concerned.
The structure of the codes is the following:
the first two characters (a2) serve to identify the country by means of the country code as defined in Commission Regulation (EU) No 1106/2012,
the next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted:
The first three characters (an3) would be taken up by the UN/LOCODE(1) location name and the last three by a national alphanumeric subdivision (an3). If this subdivision is not used, the characters ‘000’ should be inserted.
Example: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE location name for the city of Brussels, 000 for the unused subdivision.
Codes to be used for the identification of goods are the following:
serial or manufacturer’s number
affixing of plumbs, seals, clip-marks or other distinctive marks
taking of samples, illustrations or technical descriptions
carrying out of analyses
information document to facilitate the temporary exportation of goods sent from one country for manufacture, processing or repair in another (only suitable for outward processing)
other means of identification (provide an explanation on the means of identification to be used)
without identification measures according to Article 250(2)(b) of the Code (only suitable for temporary admission)
Codes to be used for the cases in which the economic conditions are deemed to be fulfilled for inward processing:
the processing of goods not listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446,
repair,
processing of goods directly or indirectly put at the disposal of the holder of the authorisation, carried out according to specifications on behalf of a person established outside of the customs territory of the Union, generally against payment of processing costs alone,
the processing of durum wheat into pasta,
the placing of goods under inward processing within the limits of the quantity determined on the basis of a balance in accordance with Article 18 of(2),
the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, in case of unavailability of goods produced in the Union sharing the same 8-digit Combined Nomenclature code, the same commercial quality and technical characteristics as the goods intended to be imported for the processing operations envisaged,
the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided there are differences in price between goods produced in the Union and those intended to be imported, where comparable goods cannot be used because their price would not make the proposed commercial operation economically viable,
the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided there are contractual obligations, where comparable goods do not conform to the contractual requirements of the third-country purchaser of the processed products, or where, in accordance with the contract, the processed products must be obtained from the goods intended to be placed under inward processing in order to comply with provisions concerning the protection of industrial or commercial property rights,
the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided the aggregate value of the goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit Combined Nomenclature code does not exceed EUR 150 000,
the processing of goods to ensure their compliance with technical requirements for their release for free circulation,
the processing of goods of a non-commercial nature,
the processing of goods obtained under a previous authorisation, the issuing of which was subject to an examination of the economic conditions,
the processing of solid and fluid fractions of palm oil, coconut oil, fluid fractions of coconut oil, palm kernel oil, fluid fractions of palm kernel oil, babassu oil or castor oil into products which are not destined for the food sector,
the processing into products to be incorporated in or used for civil aircraft for which an airworthiness certificate has been issued,
the processing into products benefitting from the autonomous suspension of import duty on certain weapons and military equipment in accordance with Council Regulation (EC) No 150/2003(3),
the processing of goods into samples,
the processing of any electronic type of components, parts, assemblies or any other materials into information technology products,
the processing of goods falling within Combined Nomenclature codes 2707 or 2710 into products falling within Combined Nomenclature codes 2707, 2710 or 2902,
the reduction to waste and scrap, destruction, recovery of parts or components,
denaturing,
usual forms of handling referred to in Article 220 of the Code,
the aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit Combined Nomenclature code does not exceed EUR 150 000 with regard to goods which are covered by Annex 71-02 to Delegated Regulation (EU) 2015/2446 and EUR 300 000 for other goods, except where the goods intended to be placed under the inward-processing procedure would be subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation.
The following codes shall be used for the declaration types:
Standard declaration (in accordance with Article 162 of the Code)
Simplified declaration (in accordance with Article 166 of the Code)
Entry in the declarant’s records (in accordance with Article 182 of the Code)
The following codes shall be used:
Guarantee not required
Guarantee required
Enter one of the following codes:
Annulled
Invalidated due to customs nomenclature code changes
Invalidated due to a Union measure
Invalidated due to national legal measure
Revocation due to incorrect classification
Revocation for reasons other than classification
Invalidated due to limited validity of nomenclature code at the time of issue
The following codes shall be used:
Code | Role | Description |
---|---|---|
MF | Manufacturer of goods | Party who manufactures goods. This code should be used only if the economic operator manufacturers the goods. It does not cover cases where the economic operator is only involved in trading with the goods (e.g. exporting, importing). |
IM | Importer | Party who makes, or on whose behalf a Customs clearing agent or other authorised person makes an import declaration. This may include a person who has possession of the goods or to whom the goods are consigned. |
EX | Exporter | Party who makes, or on whose behalf the export declaration is made, and who is the owner of the goods or has similar rights of disposal over them at the time when the declaration is accepted. |
CB | Customs broker | Agent or representative or a professional Customs clearing agent who deals directly with Customs on behalf of the importer or exporter. The code can be used also for economic operators who acts as agents/representatives also for other purposes (e.g. carrier’s agent). |
CA | Carrier | Party undertaking or arranging transport of goods between named points. |
FW | Freight forwarder | Party arranging forwarding of goods. |
CS | Consolidator | Party consolidating various consignments, payments etc. |
TR | Terminal operator | A party which handles the loading and unloading of marine vessels. |
WH | Warehouse keeper | Party taking responsibility for goods entered into a warehouse. This code should be used also by economic operators who operate other type of storage facilities (e.g. temporary storage, free zone, etc.). |
CF | Container operator | Party to whom the possession of specified property (e.g. container) has been conveyed for a period of time in return for rental payments. |
DEP | Stevedore | A party which handles the loading and unloading of marine vessels from several terminals. |
HR | Shipping line service | Identifies the shipping line service organisation. |
999 | Others |
The following codes shall be used for the level of the guarantee:
To cover existing customs debts and, where applicable, other charges:
100% of the relevant part of the reference amount
30% of the relevant part of the reference amount
To cover potential customs debts and, where applicable, other charges:
100 % of the relevant part of the reference amount
50 % of the relevant part of the reference amount
30 % of the relevant part of the reference amount
0 % of the relevant part of the reference amount
The following codes shall be used for the form of the guarantee:
Cash deposit
Undertaking given by a guarantor
Other forms as specified in Article 83 of Delegated Regulation (EU) 2015/2446
the creation of a mortgage, a charge on land, an antichresis or other right deemed equivalent to a right pertaining to immovable property;
the cession of a claim, the pledging, with or without surrendering possession, of goods, securities or claims or a savings bank book or entry in the national debt register;
the assumption of joint contractual liability for the full amount of the debt by a third party approved for that purpose by the customs authorities or the lodging of a bill of exchange the payment of which is guaranteed by such third party;
a cash deposit or means of payment deemed equivalent thereto other than in euro or the currency of the Member State in which the guarantee is required;
participation, subject to payment of a contribution, in a general guarantee scheme administered by the customs authorities.
The following codes shall be used for the time limit:
Normal period before payment, i.e. maximum 10 days following the notification to the debtor of the customs debt in accordance with Article 108 of the Code
Deferred payment (Article 110 of the Code)
The following codes shall be used for the deferment of payment:
Article 110(b) of the Code, i.e. globally in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1) during a fixed period that does not exceed 31 days
Article 110(c) of the Code, i.e. globally in respect of all amounts of import or export duty forming a single entry in accordance with the second subparagraph of Article 105(1)
The following codes shall be used as legal basis:
Code | Description | Legal basis |
---|---|---|
A | Overcharged amounts of import or export duty | Article 117 of the Code |
B | Defective goods or goods not complying with the terms of the contract | Article 118 of the Code |
C | Error by the competent authorities | Article 119 of the Code |
D | Equity | Article 120 of the Code |
E | Amount of import or export duty paid in relation with a customs declaration invalidated in accordance with Article 174 of the Code | Article 116(1) of the Code |
The following codes shall be used for the legal basis of the movement:
For goods under temporary storage:
Article 148(5)(a) of the Code
Article 148(5)(b) of the Code
Article 148(5)(c) of the Code
The following codes shall be used as qualifier:
involved Member States;
potentially involved Member States.
The following codes shall be used:
the applicant is acting in his own name and on his own behalf;
a tax representative is acting on behalf of the applicant.
The following codes shall be used for the activity:
Importation
Carriage
Storage
Handling
The following codes shall be used:
Standard exchange system without prior importation of replacement products
Standard exchange system with prior importation of replacement products
The following codes shall be used:
Taking of samples, illustrations or technical descriptions
Carrying out of analyses
Other means of identification
a alphabetic
n numeric
an alphanumeric
The number following the code indicates the admissible data length. The following applies.
The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.
Examples of field lengths and formats:
1 alphabetic character, fixed length
2 numeric characters, fixed length
3 alphanumeric characters, fixed length
up to 4 alphabetic characters
up to 5 numeric characters
up to 6 alphanumeric characters
up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float.
b 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 (OJ L 37, 10.2.2010, p. 1). | ||||||
D.E. order number | D.E. name | D.E. format(Type/length) | Code-list in Title II(Y/N) | Header level cardinality | Item level cardinality | Notes |
---|---|---|---|---|---|---|
1/1 | Declaration type | a2 | Y | 1x | ||
1/2 | Additional declaration type | a1 | Y | 1x | ||
1/3 | Transit declaration/ Proof of customs status type | an..5 | Y | 1x | 1x | |
1/4 | Forms | n..4 | N | 1x | ||
1/5 | Loading lists | n..5 | N | 1x | ||
1/6 | Goods item number | n..5 | N | 1x | ||
1/7 | Specific circumstance indicator | an3 | Y | 1x | ||
1/8 | Signature/ authentication | an..35 | N | 1x | ||
1/9 | Total number of items | n..5 | N | 1x | ||
1/10 | Procedure | Requested procedure code: an2 + Previous procedure code: an2 | Y | 1x | ||
1/11 | Additional procedure | Union codes: a1 + an2 OR National codes: n1 + an2 | Y | 99x | The Union codes are further specified in Title II | |
2/1 | Simplified declaration/Previous documents | Document category: a1+ Previous document type: an ..3 + Previous document reference: an ..35+ Goods item identifier: n..5 | Y | 9999x | 99x | |
2/2 | Additional information | Coded version (Union codes): n1 + an4 OR (national codes): a1 +an4 OR Free text description: an..512 | Y | 99x | The Union codes are further specified in Title II | |
2/3 | Documents produced, certificates and authorisations, additional references | Document type (Union codes): a1+ an3 OR (national codes): n1+an3 + Document identifier: an..35 | Y | 1x | 99x | |
2/4 | Reference number/UCR | an..35 | N | 1x | 1x | This data element may take the form of WCO (ISO 15459) codes or equivalent. |
2/5 | LRN | an..22 | N | 1x | ||
2/6 | Deferred payment | an..35 | N | 1x | ||
2/7 | Identification of warehouse | Warehouse type: a1 + Warehouse identifier: an..35 | Y | 1x | ||
3/1 | Exporter | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | N | 1x | 1x | Country code: The Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission Regulation (EU) No 1106/2012 of 27 November 2012 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 the update of the nomenclature of countries and territoriesa. The Commission regularly publishes regulations updating the list of country codes. In case of groupage consignments, where paper-based declarations are used, code ‘00200’ may be used together with a list of exporters in accordance with the notes described for D.E. 3/1 Exporter in Title II of Annex B to Delegated Regulation (EU) 2015/2446. |
3/2 | Exporter identification no | an..17 | N | 1x | 1x | The structure of the EORI number is defined in Title II. The structure of a third country unique identification number recognised by the Union is defined in Title II. |
3/3 | Consignor — Master level transport contract | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 | N | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. | |
3/4 | Consignor identification no — Master level transport contract | an..17 | N | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 3/2 Exporter identification no. | |
3/5 | Consignor — House level transport contract | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 | N | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. | |
3/6 | Consignor identification no — House level transport contract | an..17 | N | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no —. | |
3/7 | Consignor | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | N | 1x | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. |
3/8 | Consignor identification no | an..17 | N | 1x | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
3/9 | Consignee | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | N | 1x | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. In case of groupage consignments, where paper-based declarations are used, code ‘00200’ may be used together with a list of consignees in accordance with the notes described for D.E. 3/9 Consignee in Title II of Annex B to Delegated Regulation (EU) 2015/2446. |
3/10 | Consignee identification no | an..17 | N | 1x | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 3/2 Exporter identification no. |
3/11 | Consignee — Master level transport contract | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35+ Phone number: an..50 | N | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. | |
3/12 | Consignee identification no — Master level transport contract | an..17 | N | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. | |
3/13 | Consignee — House level transport contract | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 | N | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. | |
3/14 | Consignee identification no — House level transport contract | an..17 | N | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. | |
3/15 | Importer | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | N | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. | |
3/16 | Importer identification no | an..17 | N | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. | |
3/17 | Declarant | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | N | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. | |
3/18 | Declarant identification no | an..17 | N | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no | |
3/19 | Representative | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + | N | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. | |
3/20 | Representative identification no | an..17 | N | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no | |
3/21 | Representative status code | n1 | Y | 1x | ||
3/22 | Holder of the transit procedure | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | N | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. | |
3/23 | Holder of the transit procedure identification no | an..17 | N | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no | |
3/24 | Seller | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 | N | 1x | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. |
3/25 | Seller identification no | an..17 | N | 1x | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
3/26 | Buyer | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 | N | 1x | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. |
3/27 | Buyer identification no | an..17 | N | 1x | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
3/28 | Person notifying the arrival identification no | an..17 | N | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. | |
3/29 | Person notifying the diversion identification no | an..17 | N | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. | |
3/30 | Person presenting the goods to customs identification no | an..17 | N | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. | |
3/31 | Carrier | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 | N | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. | |
3/32 | Carrier identification no | an..17 | N | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. | |
3/33 | Notify party — Master level transport contract | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 | N | 1x | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. |
3/34 | Notify party identification no — Master level transport contract | an..17 | N | 1x | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
3/35 | Notify party — House level transport contract | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 | N | 1x | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. |
3/36 | Notify party identification no — House level transport contract | an..17 | N | 1x | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
3/37 | Additional supply chain actor(s) identification no | Role code: a..3 + Identifier: an..17 | Y | 99x | 99x | The role codes for the additional supply chain actors are defined in Title II. The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
3/38 | Person submitting the additional ENS particulars identification no | an..17 | N | 1x | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
3/39 | Holder of the authorisation identification no | Authorisation type code: an..4 + Identifier: an..17 | N | 99x | The codes defined in Annex A for D.E. 1/1 Application/ Decision code type shall be used for the authorisation type code. The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. | |
3/40 | Additional fiscal references identification no | Role code: an3 + VAT identification number: an..17 | Y | 99x | 99x | The role codes for the additional fiscal references are defined in Title II. |
3/41 | Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification no | an..17 | N | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. | |
3/42 | Person lodging the customs goods manifest identification no | an..17 | N | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. | |
3/43 | Person requesting a proof of the customs status of Union goods identification no | an..17 | N | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. | |
3/44 | Person notifying the arrival of goods following movement under temporary storage identification no | an..17 | N | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. | |
4/1 | Delivery terms | Coded version: INCOTERM code: a3 + UN/LOCODE: an..17 OR Free text description: INCOTERM code: a3 + Country code: a2 + Location name: an..35 | Y | 1x | The codes and headings describing the commercial contract are defined in Title II. The code provided for the description of the location shall adhere to the pattern of UN/LOCODE. If no UN/LOCODE is available for the location, use the country code as provided for D.E. 3/1 Exporter followed by the name of the location. | |
4/2 | Transport charges method of payment | a1 | Y | 1x | 1x | |
4/3 | Calculation of taxes — Tax type | Union codes: a1 + n2 OR National codes: n1 + an2 | Y | 99x | The Union codes are further specified in Title II | |
4/4 | Calculation of taxes — Tax base | Measurement unit and qualifier, if applicable: an..6 + Quantity: n..16,6 | N | 99x | The measurement units and qualifiers defined in TARIC should be used. In such case, the format of the measurement units and qualifiers will be an..6, but will never have n..6 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers can be used. Their format will be n..6. | |
4/5 | Calculation of taxes — Tax rate | n..17,3 | N | 99x | ||
4/6 | Calculation of taxes — Payable tax amount | n..16,2 | N | 99x | ||
4/7 | Calculation of taxes — Total | n..16,2 | N | 1x | ||
4/8 | Calculation of taxes — Method of payment | a1 | Y | 99x | ||
4/9 | Additions and deductions | Code: a2 + Amount: n..16,2 | Y | 99x | 99x | |
4/10 | Invoice currency | a3 | N | 1x | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. | |
4/11 | Total amount invoiced | n..16,2 | N | 1x | ||
4/12 | Internal currency unit | a3 | N | 1x | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. | |
4/13 | Valuation indicators | an4 | Y | 1x | ||
4/14 | Item price/amount | n..16,2 | N | 1x | ||
4/15 | Exchange rate | n..12,5 | N | 1x | ||
4/16 | Valuation method | n1 | Y | 1x | ||
4/17 | Preference | n3 (n1+n2) | Y | 1x | The Commission will publish at regular intervals the list of the combinations of codes usable together with examples and notes. | |
4/18 | Postal value | Currency code: a3 + Value: n..16,2 | N | 1x | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. | |
4/19 | Postal charges | Currency code: a3 + Amount: n..16,2 | N | 1x | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. | |
5/1 | Estimated date and time of arrival at first place of arrival in the Customs territory of the Union | Date and time: an..15 (yyyymmddhhmmzzz) | N | 1x | yyyy: year mm: month dd: day hh: hour mm: minute zzz: time-zone | |
5/2 | Estimated date and time of arrival at the port of unloading | Date and time: an..15 (yyyymmddhhmmzzz) | N | 1x | 1x | yyyy: year mm: month dd: day hh: hour mm: minute zzz: time-zone |
5/3 | Actual date and time of arrival in the customs territory of the Union | an..15 (yyyymmddhhmmzzz) | N | 1x | yyyy: year mm: month dd: day hh: hour mm: minute zzz: time-zone | |
5/4 | Declaration date | n8 (yyyymmdd) | N | 1x | ||
5/5 | Declaration place | an..35 | N | 1x | ||
5/6 | Office of destination (and country) | an8 | N | 1x | The structure of the customs office identifier is defined in Title II. | |
5/7 | Intended offices of transit (and country) | an8 | N | 9x | The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). | |
5/8 | Country of destination code | a2 | N | 1x | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. |
5/9 | Region of destination code | an..9 | N | 1x | 1x | Codes are defined by the Member State concerned. |
5/10 | Place of delivery code — Master level transport contract | UN/LOCODE: an..17 OR Country code: a2 + Postcode: an..9 | N | 1x | Where the place of loading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of delivery is not coded according to the UN/LOCODE, the country code as defined for D.E. 3/1 Exporter shall be used. | |
5/11 | Place of delivery code — House level transport contract | UN/LOCODE: an..17 OR Country code: a2 + Postcode: an..9 | N | 1x | Where the place of loading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of delivery is not coded according to the UN/LOCODE, the country code as defined for D.E. 3/1 Exporter shall be used. | |
5/12 | Customs office of exit | an8 | N | 1x | The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). | |
5/13 | Subsequent customs office(-s) of entry | an8 | N | 99x | The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). | |
5/14 | Country of dispatch/export code | a2 | N | 1x | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. |
5/15 | Country of origin code | a2 | N | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. | |
5/16 | Country of preferential origin code | an..4 | N | 1x | The country code as for D.E. 3/1 Exporter shall be used. Where the proof of origin refers to a group of countries use the numeric identifier codes specified in the integrated tariff established in accordance with Article 2 of Council (EEC) Regulation No 2658/87. | |
5/17 | Region of origin code | an..9 | N | 1x | Codes are defined by the Member State concerned. | |
5/18 | Countries of routing codes | a2 | N | 99x | The country code as defined for D.E. 3/1 Exporter shall be used. | |
5/19 | Countries of routing of the means of transport codes | a2 | N | 99x | The country code as defined for D.E. 3/1 Exporter shall be used. | |
5/20 | Countries of routing of the consignment codes | a2 | N | 99x | 99x | The country code as for D.E. 3/1 Exporter shall be used. |
5/21 | Place of loading | Coded: an..17 OR Free text description: a2 (country code) + an..35 (location) | N | 1x | Where the place of loading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of loading is not coded according to the UN/LOCODE, the country where the place of loading is located is identified by the code as defined for D.E3/1 Exporter. | |
5/22 | Place of unloading | Coded: an..17 OR Free text description: a2 (country code) + an..35 (location) | N | 1x | 1x | Where the place of unloading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of unloading is not coded according to the UN/LOCODE, the country where the place of unloading is located is identified by the code as defined for D.E. 3/1 Exporter. |
5/23 | Location of goods | Country: a2 + Type of location: a1 + Qualifier of the identification: a1 + Coded Identification of location: an..35 + Additional identifier: n..3 OR Free text description Street and number: an..70 + Postcode: an..9 + City: an..35 | Y | 1x | The structure of the code is defined in Title II. | |
5/24 | Customs office of first entry code | an8 | N | 1x | The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). | |
5/25 | Actual customs office of first entry code | an8 | N | 1x | The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). | |
5/26 | Customs office of presentation | an8 | N | 1x | The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). | |
5/27 | Supervising customs office | an8 | N | 1x | The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). | |
5/28 | Requested period of validity of the proof | n..3 | N | 1x | ||
5/29 | Date of presentation of the goods | n8 (yyyymmdd) | N | 1x | 1x | |
5/30 | Place of acceptance | Coded: an..17 OR Free text description: a2 (country code) + an..35 (location) | N | 1x | 1x | Where the place of unloading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of unloading is not coded according to the UN/LOCODE, the country where the place of unloading is located is identified by the code as defined for D.E. 3/1 Exporter. |
6/1 | Net mass (kg) | n..16,6 | N | 1x | ||
6/2 | Supplementary units | n..16,6 | N | 1x | ||
6/3 | Gross mass (kg) — Master level transport contract | n..16,6 | N | 1x | 1x | |
6/4 | Gross mass (kg) — House level transport contract | n..16,6 | N | 1x | 1x | |
6/5 | Gross mass (kg) | n..16,6 | N | 1x | 1x | |
6/6 | Description of goods — Master level transport contract | an..512 | N | 1x | ||
6/7 | Description of goods — House level transport contract | an..512 | N | 1x | ||
6/8 | Description of goods | an..512 | N | 1x | ||
6/9 | Type of packages | an..2 | N | 99x | The code-list corresponds to the latest version of UN/ECE Recommendations 21 | |
6/10 | Number of packages | n..8 | N | 99x | ||
6/11 | Shipping marks | an..512 | N | 99x | ||
6/12 | UN Dangerous Goods code | an..4 | N | 99x | The United Nations Dangerous Goods identifier (UNDG) is the serial number assigned within the United Nations to substances and articles contained in a list of the dangerous goods most commonly carried. | |
6/13 | CUS code | an8 | N | 1x | Code assigned within the European Customs Inventory of Chemical Substances (ECICS). | |
6/14 | Commodity code — Combined nomenclature code | an..8 | N | 1x | ||
6/15 | Commodity code — TARIC code | an2 | N | 1x | To be completed in accordance with the TARIC code (two characters for the application of specific Union measures in respect of formalities to be completed at destination). | |
6/16 | Commodity code — TARIC additional code(s) | an4 | N | 99x | To be completed in accordance with the TARIC codes (additional codes). | |
6/17 | Commodity code — National additional code(s) | an..4 | N | 99x | Codes to be adopted by the Member States concerned. | |
6/18 | Total packages | n..8 | N | 1x | ||
6/19 | Type of goods | a1 | N | 1x | UPU code-list 116 shall be used | |
7/1 | Transhipments | Place of transhipment: Country: a2 + Type of location: a1 + Qualifier of the identification: a1 + Coded Identification of location: an..35 + Additional identifier: n..3 OR Free text description Street and number: an..70 + Postcode: an..9 + City: an..35 + Identity of new means of transport Type of identification: n2 + Identification number: an..35 + Nationality of new means of transport: a2 + Indicator whether the consignment is containerised or not: n1 | N | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. The place of transhipment shall follow the structure of D.E. 5/23 Location of goods. The identity of means of transport shall follow the structure of D.E. 7/7 Identity of means of transport at departure. The nationality of means of transport shall follow the structure of D.E. 7/8 Nationality of means of transport at departure. For the indicator whether the goods are containerised, the codes provided for D.E. 7/2 Container in Title II shall be used. | |
7/2 | Container | n1 | Y | 1x | ||
7/3 | Conveyance reference number | an..17 | N | 9x | ||
7/4 | Mode of transport at the border | n1 | Y | 1x | ||
7/5 | Inland mode of transport | n1 | N | 1x | The codes provided for in Title II as regards D.E. 7/4 Mode of transport at the border shall be used. | |
7/6 | Identification of actual means of transport crossing the border | Type of identification: n2 + Identification number: an..35 | Y | 1x | ||
7/7 | Identity of means of transport at departure | Type of identification: n2 + Identification number: an..35 | Y | 1x | 1x | |
7/8 | Nationality of means of transport at departure | a2 | N | 1x | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. |
7/9 | Identity of means of transport on arrival | Type of identification: n2 + Identification number: an..35 | N | 1x | The codes defined for D.E. 7/6 Identification of actual means of transport crossing the border or for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification. | |
7/10 | Container identification number | an..17 | N | 9999x | 9999x | |
7/11 | Container size and type | an..10 | Y | 99x | 99x | |
7/12 | Container packed status | an..3 | Y | 99x | 99x | |
7/13 | Equipment supplier type | an..3 | Y | 99x | 99x | |
7/14 | Identity of active means of transport crossing the border | Type of identification: n2 + Identification number: an..35 | N | 1x | 1x | The codes defined for D.E. 7/6 Identification of actual means of transport crossing the border or for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification. |
7/15 | Nationality of active means of transport crossing the border | a2 | N | 1x | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. |
7/16 | Identity of passive means of transport crossing the border | Type of identification: n2 + Identification number: an..35 | N | 999x | 999x | The codes defined for D.E. 7/6 Identification of actual means of transport crossing the border or for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification. |
7/17 | Nationality of passive means of transport crossing the border | a2 | N | 999x | 999x | The country code as defined for D.E. 3/1 Exporter shall be used. |
7/18 | Seal number | Number of seals: n..4 + Seal identifier: an..20 | N | 1x 9999x | 1x 9999x | |
7/19 | Other incidents during carriage | an..512 | N | 1x | ||
7/20 | Receptacle identification number | an..35 | N | 1x | ||
8/1 | Quota order number | an6 | N | 1x | ||
8/2 | Guarantee type | Guarantee type: an 1 | Y | 9x | ||
8/3 | Guarantee reference | GRN: an..24 OR Other guarantee reference: an..35 + Access code: an..4 + Currency code: a3 + Amount of import or export duty and, where Article 89(2) first subparagraph of the Code applies, other charges: n..16,2 + Customs office of guarantee: an8 | N | 99x | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). | |
8/4 | Guarantee not valid in | a2 | N | 99x | The country code as defined for D.E. 3/1 Exporter shall be used. | |
8/5 | Nature of transaction | n..2 | N | 1x | 1x | The single digit codes listed in column A of the table provided for under Article 10(2) of Commission Regulation (EC) No 113/2010b shall be used. Where paper-based customs declarations are used, this digit will be entered in the left-hand side of box 24. Member States may also provide for a second digit from the list in column B of that table to be collected. Where paper-based customs declarations are used, the second digit must be entered in the right-hand side of box 24. |
8/6 | Statistical value | n..16,2 | N | 1x | ||
8/7 | Writing-off | Document type (Union codes): a1+an3 OR (national codes): n1+an3 + Document identifier: an..35 + Issuing authority name: an..70 + Date of validity: an8 (yyyymmdd) + Measurement unit and qualifier, if applicable: an..4 + Quantity: an..16,6 | N | 99x | The measurement units defined in TARIC shall be used. |
This Title contains the codes to be used on standard electronic and paper-based declarations and notifications.
:
For trade with countries and territories situated outside of the customs territory of the Union other than the EFTA countries.
For placing goods under a customs procedure referred to in columns B1, B2 and C1 and for re-export referred to in column B1 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446.
:
For trade with countries and territories situated outside of the customs territory of the Union other than the EFTA countries.
For placing goods under a customs procedure referred to in columns H1 to H4, H6 and I1 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446.
For placing non-Union goods under a customs procedure in the context of trade between Member States.
:
Union goods subject to specific measures during the transitional period following the accession of new Member States
Placing of Union goods under the customs warehousing procedure referred to in column B3 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446 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.
Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC(4) or Council Directive 2008/118/EC(5) are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply as referred to in columns B4 and H5 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446.
for a standard customs declaration (under Article 162 of the Code)
for a simplified declaration on occasional basis (under Article 166(1) of the Code
for a simplified customs declaration with regular use (under Article 166(2) of the Code)
For lodging a standard customs declaration (such as referred to under code A) in accordance with Article 171 of the Code.
For lodging a simplified declaration (such as referred to under code B) in accordance with Article 171 of the Code.
For lodging a simplified declaration (such as referred to under code C) in accordance with Article 171 of the Code.
for a supplementary declaration of simplified declarations covered by B and E
for a supplementary declaration of simplified declarations covered by C and F
for a supplementary declaration under the procedure covered under Article 182 of the Code
Union goods not placed under a transit procedure
Mixed consignments comprising both goods which are to be placed under the external Union transit procedure and goods which are to be placed under the internal Union transit procedure, covered by Article 294 of this Regulation.
Goods placed under the external Union transit procedure.
Goods placed under the internal Union transit procedure in accordance with Article 227 of the Code, unless Article 293(2) applies.
Goods placed under the internal Union transit procedure, in accordance with Article 188 of Delegated Regulation (EU) 2015/2446
Goods placed under the internal Union transit procedure, in application of Article 2 of Decision 4/92 of the EEC-San Marino Co-operation Committee of 22 December 1992.
Goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure in the context of the application of Article 233(4)(e) of the Code
Union goods to be exported, not placed under a transit procedure in the context of the application of Article 233(4)(e)
Proof establishing the customs status of Union goods
Proof establishing the customs status of Union goods consigned to, from or between special fiscal territories.
Proof establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92 of the EEC-San Marino Cooperation Committee of 22 December 1992.
All goods which are not falling under the situations described under codes T2L and T2LF
Proof establishing the customs status of Union goods
Proof establishing the customs status of Union goods consigned to, from or between special fiscal territories.
The following codes shall be used:
Code | Description | Dataset in the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446 |
---|---|---|
A20 | Express consignments in the context of exit summary declarations | A2 |
F10 | Sea and inland waterways — Complete dataset — Straight bill of lading containing the necessary information from consignee | F1a = F1b+F1d |
F11 | Sea and inland waterways — Complete dataset — Master bill of lading with underlying house bill(s) of lading containing the necessary information from consignee at the level of the lowest house bill of lading | F1a = F1b + F1c + F1d |
F12 | Sea and inland waterways — Partial dataset — Master bill of lading only | F1b |
F13 | Sea and inland waterways — Partial dataset — Straight bill of lading only | F1b |
F14 | Sea and inland waterways — Partial dataset — House bill of lading only | F1c |
F15 | Sea and inland waterways — Partial dataset — House bill of lading with the necessary information from consignee | F1c + F1d |
F16 | Sea and inland waterways — Partial dataset — Necessary information required to be provided by consignee at the lowest level of transport contract (straight bill or the lowest house bill of lading) | F1d |
F20 | Air cargo (general) — Complete dataset lodged pre-loading | F2a |
F21 | Air cargo (general) — Partial dataset — Master air waybill lodged pre-arrival | F2b |
F22 | Air cargo (general) — Partial dataset — House air waybill lodged pre-arrival | F2c |
F23 | Air cargo (general) — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 without master air waybill reference number | Part of F2d |
F24 | Air cargo (general) — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 with master air waybill reference number | F2d |
F25 | Air cargo (general) — Partial dataset — Master air waybill reference number lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 | Part of F2d complementing the message with specific circumstance indicator F23 |
F26 | Air cargo (general) — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 and containing additional house air waybill information | F2c + F2d |
F27 | Air cargo (general) — Complete dataset lodged pre-arrival | F2a |
F30 | Express consignments — Complete dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 | F3a by air mode |
F31 | Express consignments — Complete dataset in accordance with the time-limits applicable for the mode of transport concerned | F3a by other than air mode |
F32 | Express consignments — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 | F3b |
F40 | Postal consignments — Complete dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 | F4a by air mode |
F41 | Postal consignments — Complete dataset in accordance with the time-limits applicable for the mode of transport concerned (other than the air) | F4a by other than air mode |
F42 | Postal consignments — Partial dataset — Master air waybill containing necessary postal air waybill information lodged in accordance with the time-limits applicable for the mode of transport concerned | F4b |
F43 | Postal consignments — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 | F4c |
F44 | Postal consignment — Partial dataset — Receptacle identification number lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 | F4d |
F50 | Road mode of transport | F5 |
F51 | Rail mode of transport | F5 |
The codes to be entered in this subdivision are four-digit codes, composed of a two-digit code representing the procedure requested, followed by a second two-digit code representing the previous procedure. The list of two-digit codes is given below.
‘Previous procedure’ means the procedure under which the goods were placed before being placed under the procedure requested.
It should be noted that where the previous procedure is customs warehousing or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under inward or outward processing or end-use.
For example: re-export of goods imported under inward processing and subsequently placed under customs warehousing = 3151 (not 3171). (First operation = 5100; second operation = 7151: third operation re-export = 3151).
Similarly, where goods previously temporarily exported are re-imported and released for free circulation after having been placed under customs warehousing, temporary admission or in a free zone this is regarded as simple re-importation after temporary export.
For example: entry for home use with simultaneous entry for free circulation of goods exported under outward processing and placed under customs warehousing upon re-importation = 6121 (not 6171). (First operation: temporary export under outward processing = 2100; second operation: storage in a customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121).
The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure.
For example: 4054 = entry for free circulation and home use of goods previously placed under inward processing in another Member State.
Two of these basic elements must be combined to produce a four-digit code.
This code is used to indicate that there is no previous procedure (a)
Release for free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC or Directive 2008/118/EC are applicable and parts of that territory in which these provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply.
Release for Free circulation of goods simultaneously redispatched in the context of trade between the European Union and the countries with which it has formed a customs union (goods that fall under a Customs Union Agreement).
:
Non-Union goods arriving from a third country, released for free circulation in France and sent on to the Channel Islands.
Non-Union goods arriving from a third country, released for free circulation in Spain and sent on to Andorra.
Release of goods for free circulation simultaneously placed under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.
:
This code is to be used where the goods are released for free circulation but where VAT and excise duties have not been paid.
:
Imported raw sugar is released for free circulation but VAT has not been paid. While the goods are placed in a warehouse or approved area other than customs warehouse, payment of the VAT is suspended.
Imported mineral oils are released for free circulation and no VAT has been paid. While the goods are stored in a tax warehouse, payment of VAT and excise duties is suspended.
Permanent export.
:
Normal export of Union goods to a third country, but also dispatch of Union goods to parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC or Directive 2008/118/EC do not apply.
Export of processed products obtained from equivalent goods under inward processing before placing non-Union goods under inward processing.
:
Prior export (EX-IM) in accordance with Art. 223(2)c) of the Code.
:
Export of cigarettes manufactured from Union tobacco leaves before placing of non-Union tobacco leaves under inward processing.
Temporary export under the outward processing procedure, if not covered by code 22.
:
Outward processing procedure under Articles 259 to 262 of the Code. The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94(6)) is not covered by this code.
Temporary export other than that referred to under code 21 and 23.
This code covers the following situations:
The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Regulation (EC) No 3036/94)
Temporary export of goods from the Union for repair, processing, adaptation, making up or re-working where no customs duties will be due at re-importation.
Temporary export for return in the unaltered state.
:
Temporary export for exhibitions of articles such as samples, professional equipment, etc.
Re-export.
:
Re-export of non-Union goods following a special procedure.
:
Goods are placed under customs warehousing and subsequently declared for re-export.
Simultaneous release for free circulation and home use of goods.
Entry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union.
Entry for home use of goods in the context of trade referred to in Article 1(3) of the Code.
Examples:
Goods coming from Japan with payment of customs duty, VAT and when applicable excise duties.
Goods coming from Andorra and entered for home use in Germany
Goods arriving from Martinique and entered for home use in Belgium.
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.
Entry for home use of Union goods, in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC and Directive 2008/118/EC are not applicable and parts of that territory in which those provisions are applicable, which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.
:
Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by intra-Union supply or transfer of the goods to another Member State. In that case the VAT and, where applicable, the excise duty will be due in the Member State of final destination. In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification no.
:
Non-Union goods are released for free circulation in one Member State and are the subject of a VAT-exempt supply to another Member State. The VAT formalities are dealt with by a customs agent who is a tax representative using the intra-Union VAT system.
Non-Union goods subject to excise duties 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.
Simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States.
:
Release for free circulation of agricultural products subject, during a special transitional period following the accession of new Member States, to a special customs procedure or special measures between the new Member States and the rest of the Union.
End-use
Release for free circulation and home use under a duty exemption or at a reduced rate of duty on account of their specific use.
:
Release for free circulation of non-Union engines for integration into a civil aircraft built in the European Union.
Non-union goods for integration in certain categories of ships, boats and other vessels and for drilling or production platforms
Release of goods for free circulation and partial entry for home use for either VAT or excise duties and their placing in a warehouse other than customs warehouses.
:
This code is to be used for goods which are subjected to both VAT and excise duties and where only one of these categories of taxes are paid when the goods are released for free circulation.
:
Non-Union cigarettes are released for free circulation and VAT has been paid. While the goods are in the tax warehouse, the payment of excise duties is suspended.
Excise goods imported from a third country or from a third territory referred to in Article 5(3) of Directive 2008/118/EC are released for free circulation. The release for free circulation is immediately followed by a movement under excise duty suspension initiated by a registered consignor at the place of importation, in accordance with Article 17(1)(b) of Directive 2008/118/EC, to a tax warehouse in the same Member State.
Import of processed products obtained from equivalent goods under the outward-processing procedure before exportation of goods they are replacing.
:
Prior import in accordance with Article 223(2)d) of the Code.
:
Import of tables manufactured from non-Union wood before placing Union wood under outward processing.
Entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods.
:
Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.
Placing goods under inward processing procedure.
:
Inward processing in accordance with Article 256 of the Code.
Placing of goods under temporary admission.
:
Placing of non-Union goods intended for re-export under the temporary admission procedure.
May be used in the customs territory of the Union, with total or partial relief from import duties in accordance with article 250 of the Code.
:
Temporary admission, e.g. for an exhibition.
Inward processing in another Member State (without their being released for free circulation in that Member State) (a).
:
This code is used to record the operation for the purposes of statistics on intra-Union trade.
:
Non-Union goods are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154).
Re-importation with simultaneous release for free circulation and home use of goods.
:
Goods re-imported from a third country with payment of the customs duties and VAT.
Re-importation 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.
:
Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because that the reimportation is followed by intra-Union supply or transfer of the goods to another Member State. In such a case the VAT and, where applicable, the excise duty, will be due in the Member State of final destination. In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification no.
:
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.
Re-importation with partial entry for home use and simultaneous release for free circulation and placing of goods under warehousing other than customs warehousing procedure.
:
Processed alcoholic beverages are re-imported and placed in a tax warehouse.
Placing of goods under the customs warehousing procedure.
:
Placing of goods under the customs warehousing procedure.
Placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the Code.
:
Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006(7) of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export)
Following the release for free circulation, application for repayment or remission of import duty based on the goods being defective or not complying with the terms of the contract (Art. 118 of the Code).
In accordance with Article 118(4) of the Code the goods in question may be placed under the customs warehousing procedure instead of having to be taken out of the customs territory of Union in order for the repayment or remission to be granted.
Manufacturing of Union goods under customs supervision by the customs authorities and under customs control (within the meaning of Art. 5(27) and (3) of Code) prior to exportation and payment of export refunds.
:
Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006(8))
Placing of goods under free-zone.
Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.
:
This code is to be used in the context of trade referred to in Article 1(3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where neither VAT nor excise duties have been paid.
:
Cigarettes from the Canary Islands are brought to Belgium and stored in a tax warehouse; payment of VAT and excise duties is suspended.
Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where either VAT or, when applicable, excise duties have been paid and the payment of the other tax is suspended.
:
This code is to be used in the context of trade referred to in Article 1(3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where either VAT or excise duties have been paid and the payment of the other tax is suspended.
:
Cigarettes from the Canary Islands are brought to France and stored in a tax warehouse; VAT has been paid and the payment of excise duties is suspended.
Columns (table heading in Annex B to Delegated Regulation (EU) 2015/2446) | Declarations | Union procedure codes, where appropriate |
---|---|---|
B1 | Export declaration and re-export declaration | 10, 11, 23, 31 |
B2 | Special procedure — processing — declaration for outward processing | 21, 22 |
B3 | Declaration for Customs warehousing of Union goods | 76, 77 |
B4 | Declaration for dispatch of goods in the context of trade with special fiscal territories | 10 |
C1 | Export Simplified declaration | 10, 11, 23, 31 |
H1 | Declaration for release for free circulation and special procedure — specific use — declaration for end-use | 01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68 |
H2 | Special procedure — storage — declaration for customs warehousing | 71 |
H3 | Special procedure — specific use — declaration for temporary admission | 53 |
H4 | Special procedure — processing — declaration for inward processing | 51 |
H5 | Declaration for the introduction of goods in the context of trade with special fiscal territories | 40, 42, 61, 63, 95, 96 |
H6 | Customs declaration in postal traffic for release for free circulation | 01, 07, 40 |
I1 | Import Simplified declaration | 01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68 |
Where this data element is used to specify a Union procedure, the first character of the code identifies a category of measures in the following manner:
Inward processing | Axx |
Outward processing | Bxx |
Relief | Cxx |
Temporary admission | Dxx |
Agricultural products | Exx |
Other | Fxx |
Procedure | Code |
---|---|
Import | |
Goods which are placed under an inward processing procedure (VAT only) | A04 |
Procedure | Code |
---|---|
Import | |
Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge). | B02 |
Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system) | B03 |
Processed products returning — VAT only | B06 |
Export | |
Goods imported for IP exported for repair under OP | B51 |
Goods imported for IP exported for replacement under guarantee | B52 |
OP under agreements with third countries, possibly combined with VAT OP | B53 |
VAT outward processing only | B54 |
a Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23). | ||
Article No | Code | |
---|---|---|
Relief from import duties | ||
Personal property belonging to natural persons transferring their normal place of residence to the Union | 3 | C01 |
Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking) | 9(1) | C42 |
Personal property belonging to a natural person having intention to transfer his normal place of residence to the Union (duty-free admission subject to an undertaking) | 10 | C43 |
Trousseaux and household effects imported on the occasion of a marriage | 12(1) | C02 |
Trousseaux and household effects imported on the occasion of a marriage entered for free circulation in the first two months before the wedding (duty relief subject to the lodging of appropriate security) | 12(1), 15(1)(a) | C60 |
Presents customarily given on the occasion of a marriage | 12(2) | C03 |
Presents customarily given on the occasion of a marriage entered for free circulation in the last two months before the wedding (duty relief subject to the lodging of appropriate security) | 12(2), 15(1)(a) | C61 |
Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union | 17 | C04 |
Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union | 20 | C44 |
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 Union | 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 |
Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union | 35 | C45 |
Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen. | 38 | C46 |
Seeds, fertilisers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country | 39 | C47 |
Goods contained in the personal luggage and exempted from VAT | 41 | C48 |
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009) | 42 | C11 |
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009 | 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 Union | 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 — basic necessities imported by State organisations or other approved organisations | 61 (1) point a | C20 |
Goods for charitable or philanthropic organisations — goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons | 61 (1) point b | C49 |
Goods for charitable or philanthropic organisations — equipment and office materials sent free of charge | 61 (1) point c | C50 |
Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind | 66 | C21 |
Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools) | 67(1),point a and 67(2) | C22 |
Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools) | 67(1),point 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) point 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) point b and 68(2) | C25 |
Goods imported for the benefit of disaster victims | 74 | C26 |
Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union | 81 point a | C27 |
Cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union | 81 point b | C51 |
Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the Union | 81 point c | C52 |
Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events | 81 point d | C53 |
Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities | 82 point a | C28 |
Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities | 82 point b | C54 |
Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty | 82 point c | C55 |
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 advertising matter | 87 | C31 |
Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise | 89 | C56 |
Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event | 90(1) point a | C32 |
Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event | 90(1) point b | C57 |
Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used | 90(1) point c | C58 |
Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event | 90(1) point d | C59 |
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 | ||
Consignments of negligible value | 114 | C73 |
Domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country | 115 | C71 |
Agricultural or stock-farming products obtained in the customs territory of the Union from properties adjacent to a third country, operated, in the capacity of owner or lessee, by persons having their principal undertaking in a third country adjoining the customs territory of the Union | 116 | C74 |
Seeds for use on properties located in a third country adjacent to the customs territory of the Union and operated, in the capacity of owner or lessee, by persons having their principal undertaking in the said customs territory in the immediate proximity of the third country in question | 119 | C75 |
Fodder and feeding stuffs accompanying animals during their exportation | 121 | C72 |
Procedure | Article No of Delegated Regulation (EU) 2015/2446 | Code |
---|---|---|
Pallets (including pallet accessories and equipment) | 208 and 209 | D01 |
Containers (including container accessories and equipment) | 210 and 211 | D02 |
Means of road, rail, air, sea and inland waterway transport | 212 | D03 |
Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory | 216 | D30 |
Personal effects and goods for sports purposes imported by travellers | 219 | D04 |
Welfare material for seafarers | 220 | D05 |
Disaster relief material | 221 | D06 |
Medical, surgical and laboratory equipment | 222 | D07 |
Animals (twelve months or more) | 223 | D08 |
Goods for use in frontier zone | 224 | D09 |
Sound, image or data carrying media | 225 | D10 |
Publicity material | 225 | D11 |
Professional equipment | 226 | D12 |
Pedagogic material and scientific equipment | 227 | D13 |
Packings, full | 228 | D14 |
Packings, empty | 228 | D15 |
Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles | 229 | D16 |
Special tools and instruments | 230 | D17 |
Goods subject to tests, experiments or demonstrations (six months) | 231(a) | D18 |
Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract | 231(b) | D19 |
Goods used to carry out tests, experiments or demonstrations without financial gain | 231(c) | D20 |
Samples | 232 | D21 |
Replacement means of production (six months) | 233 | D22 |
Goods for events or for sale | 234(1) | D23 |
Goods for approval (six months) | 234(2) | D24 |
Works of art, collectors’ items and antiques | 234(3)(a) | D25 |
Goods imported with a view to their sale by auction | 234(3)(b) | D26 |
Spare parts, accessories and equipment | 235 | D27 |
Goods imported in particular situations having no economic effect | 236(b) | D28 |
Goods imported for a period not exceeding three months | 236(a) | D29 |
Temporary admission with partial relief from duties | 206 | D51 |
a 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 (OJ L 157, 15.6.2011, p. 1). | |
b Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ L 186, 17.7.2009, p. 1). | |
Procedure | Code |
---|---|
Import | |
Use of the unit price for the determination of the customs value for certain perishable goods (Article 74(2)(c) of the Code and Article 142(6)) | E01 |
Standard import values (for example: Commission Regulation (EU) No 543/2011a) | E02 |
Export | |
Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, subject to an export certificate | E51 |
Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, not requiring an export certificate | E52 |
Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, exported in small quantities, not requiring an export certificate | E53 |
Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, subject to a refund certificate | E61 |
Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, not requiring a refund certificate | E62 |
Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, exported in small quantities, without a refund certificate | E63 |
Agricultural products for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks | E71 |
Victualing of goods eligible for refunds (Article 33 Regulation (EC) No 612/2009b | E64 |
Entry in victualing warehouse (Article 37 Regulation (EC) No 612/2009) | E65 |
a Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (OJ L 292, 10.11.2009, p. 5). | |
Procedure | Code |
---|---|
Import | |
Relief from import duties for returned goods (Article 203 of the Code) | F01 |
Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods) | F02 |
Relief from import duties for returned goods (Special circumstances provided for in Article 158(2) of Delegated Regulation (EU) 2015/2446 repair or restoration) | F03 |
Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205(1) of the Code) | F04 |
Relief from import duties and from VAT and/or excise duties for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC) | F05 |
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 |
Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the Code (Article 205(2) of the Code) | F07 |
Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code) | F15 |
Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union | F16 |
Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that state | F21 |
Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union on board factory-ships registered or recorded in a Member State and flying the flag of the state | F22 |
Goods which, after having been under outward processing, are placed under customs warehousing without suspension of excise duties | F31 |
Goods which, after having been under an inward processing procedure, are placed under customs warehousing without suspension of excise duties | F32 |
Goods which, after having been in a free zone, are placed under customs warehousing procedure without suspension of excise duties | F33 |
Goods which, after having been subject to end-use, are placed under customs warehousing without suspension of excise duties | F34 |
Release for free circulation of processed products when Article 86(3) of Code) is to be applied | F42 |
Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/ECa) | F45 |
Export | |
Victualing and bunkering | F61 |
Goods dispatched in the context of trade with special fiscal territories (Article 1 (3) of the Code) | F75 |
This data element consists of alphanumeric (an..44) codes.
Each code has four components. The first component (a1) consists of a letter and is used to distinguish between the three categories mentioned below. The second component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The third component (an..35) represents the data needed to recognise the document, either its identification number or another recognisable reference. The fourth component (an..5) is used to identify which item of the previous document is being referred to.
Where a paper-based customs declaration is lodged, the four components are separated by dashes (-).
the declaration for temporary storage represented by ‘X’
the simplified declaration or the entry in the declarant’s records, represented by ‘Y’
the previous document, represented by ‘Z’.
Choose the abbreviation for the document from the ‘list of abbreviations for documents’ below.
(numeric codes extracted from the 2014b UN Directories for electronic data interchange for administration, commerce and transport: List of code for data element 1001, Document/message name, coded.)
Container list | 235 |
Delivery note | 270 |
Packing list | 271 |
Proforma invoice | 325 |
Temporary storage declaration | 337 |
Entry summary declaration | 355 |
Commercial invoice | 380 |
House waybill | 703 |
Master bill of lading | 704 |
Bill of lading | 705 |
House bill of lading | 714 |
Rail consignment note | 720 |
Road consignment note | 730 |
Air waybill | 740 |
Master air waybill | 741 |
Despatch note (post parcels) | 750 |
Multimodal/combined transport document | 760 |
Cargo manifest | 785 |
Bordereau | 787 |
Union/common transit declaration — Mixed consignments (T) | 820 |
External Union/common transit declaration (T1) | 821 |
Internal Union/common transit declaration (T2) | 822 |
Control document T5 | 823 |
Proof of the customs status of Union goods T2L | 825 |
TIR carnet | 952 |
ATA carnet | 955 |
Reference/date of entry in the declarant’s records | CLE |
Information sheet INF3 | IF3 |
Cargo manifest — simplified procedure | MNS |
Declaration/notification MRN | MRN |
Internal Union transit Declaration — Article 227 of the Code | T2F |
Proof of the customs status of Union goods T2LF | T2G |
T2M proof | T2M |
Simplified declaration | SDE |
Other | ZZZ |
Code ‘CLE’, included in this list stands for ‘date and reference of the entry in the declarant’s records’. (Article 182(1) of the Code). The date is coded as follows: yyyymmdd.
The identification number or another recognisable reference of the document is inserted here.
In case the MRN is referred to as previous document, the reference number shall have the following structure:
Field | Content | Format | Examples | |
---|---|---|---|---|
1 | Last two digits of year of formal acceptance of the declaration (YY) | n2 | 15 | |
2 | Identifier of the country where the declaration/proof of the customs status of Union goods/ notification is lodged (alpha 2 country code) | a2 | RO | |
3 | Unique identifier for message per year and country | an12 | 9876AB889012 | |
4 | Procedure identifier | a1 | B | |
5 | Check digit | an1 | 5 |
Fields 1 and 2 as explained above.
Field 3 shall be filled in with an identifier for the message concerned. The way that field is used is under the responsibility of national administrations but each message handled during one year within the given country must have a unique number in relation to the procedure concerned.
National administrations that want to have the reference number of the competent customs office included in the MRN, may use up to the first 6 characters to represent it.
Field 4 shall be filled in with an identifier of the procedure as defined in the table below.
Field 5 shall be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN.
Codes to be used in field 4 Procedure identifier:
Code | Procedure | Corresponding columns in the table of Title I, Chapter 1 |
---|---|---|
A | Export only | B1, B2, B3 or C1 |
B | Export and exit summary declaration | Combinations of A1 or A2, with B1, B2, B3 or C1 |
C | Exit summary declaration only | A1 or A2 |
D | Re-export notification | A3 |
E | Dispatch of goods in relation with special fiscal territories | B4 |
J | Transit declaration only | D1, D2 or D3 |
K | Transit declaration and exit summary declaration | Combinations of D1, D2 or D3 with A1 or A2 |
L | Transit declaration and entry summary declaration | Combinations of D1, D2 or D3 with F1a, F2a, F3a, F4a or F5 |
M | Proof of the customs status of Union goods/Customs goods manifest | E1, E2 |
R | Import declaration only | H1, H2, H3, H4, H6 or I1 |
S | Import declaration and entry summary declaration | Combinations of H1, H2, H3, H4, H6 or I1 with F1a, F2a, F3a, F4a or F5 |
T | Entry summary declaration only | F1a, F1b, F1c, F1d, F2a, F2b, F2c, F2d, F3a, F3b, F4a, F4b, F4c or F5 |
U | Temporary storage declaration | G4 |
V | Introduction of goods in relation with special fiscal territories | H5 |
W | Temporary storage declaration and entry summary declaration | Combinations of G4 with F1a, F2a, F3a, F4a or F5 |
The item number of the goods concerned as provided in D.E. 1/6. Goods item number on the summary declaration or previous document.
The declaration item concerned was the 5th item on the T1 transit document (previous document) to which the office of destination has assigned the number ‘238 544’. The code will therefore be ‘Z-821-238544-5’. (‘Z’ for previous document, ‘821’ for the transit procedure, ‘238544’ for the document’s registration number (or the MRN for the NCTS operations) and ‘5’ for the item number).
Goods were declared through a simplified declaration. The MRN ‘14DE9876AB889012X1’ has been allocated. In the supplementary declaration, the code will therefore be ‘Y-SDE-14DE9876AB889012X1’. (‘Y’ for simplified declaration, ‘SDE’ for the simplified declaration, ‘14DE9876AB889012X1’ for the MRN of the document).
If the above document is drawn up using the paper-based customs declaration (SAD), the abbreviation will comprise the codes specified for the first subdivision of D.E. 1/1 Declaration type (IM, EX, CO and EU).
Where, in the case of paper-based transit declarations, more than one reference has to be entered, and the Member States provide that a coded information shall be used, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.
A five-digit code is used to encode additional information of a customs nature. This code follows the additional information unless the Union law provides for the code to be used in place of the text.
Example: Where the declarant and the consignor are the same person, code 00300 shall be entered.
The Union law provides for certain additional information to be entered in data elements other than D.E. 2/2 Additional information. However, such additional information should be coded according to the same rules as the information to be specifically entered in D.E. 2/2 Additional information.
Legal basis | Subject | Additional information | Code |
---|---|---|---|
Article 163 of Delegated Regulation (EU) 2015/2446 | Application for authorisation for the use of a special procedure other than transit based on the customs declaration | ‘Simplified authorisation’ | 00100 |
Title II of Annex B to Delegated Regulation (EU) 2015/2446 | Several occurrences of documents or parties. | ‘Various’ | 00200 |
Title II of Annex B to Delegated Regulation (EU) 2015/2446 | Identity between declarant and consignor | ‘Consignor’ | 00300 |
Title II of Annex B to Delegated Regulation (EU) 2015/2446 | Identity between declarant and exporter | ‘Exporter’ | 00400 |
Title II of Annex B to Delegated Regulation (EU) 2015/2446 | Identity between declarant and consignee | ‘Consignee’ | 00500 |
Art. 177(1) of the Code | Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings | ‘The highest rate of import or export duty’ | 00600 |
Legal basis | Subject | Additional information | Code |
---|---|---|---|
Article 241(1) first sub-paragraph of Delegated Regulation (EU) 2015/2446 | Discharge of inward processing | ‘IP’ and the relevant ‘authorisation number or INF number …’ | 10 200 |
Article 241(1) second sub-paragraph of Delegated Regulation (EU) 2015/2446 | Discharge of inward processing (specific commercial policy measures) | IP CPM | 10 300 |
Article 238 of Delegated Regulation (EU) 2015/2446 | Discharge of temporary admission | ‘TA’ and the relevant ‘authorisation number …’ | 10 500 |
Title II of Annex B to Delegated Regulation (EU) 2015/2446 | Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of entry summary declarations, where the consignee details are unknown. | ‘Consignee unknown’ | 10 600 |
Article 86(2) of the Code | Request to use the original tariff classification of the goods in situations provided for in Article 86(2) of the Code | ‘Original tariff classification’ | 10 700 |
a Convention on a common transit procedure of 20 May 1987 (OJ L 226, 13.8.1987, p. 2). | |||
Legal basis | Subject | Additional information | Code |
---|---|---|---|
Article 18 of the ‘common transit procedure’a | Export from one EFTA country subject to restriction or export from the Union subject to restriction | 20 100 | |
Article 18 of the ‘common transit procedure’ | Export from one EFTA country subject to duties or export from the Union subject to duties | 20200 | |
Article 18 of the ‘common transit procedure’ | Export | ‘Export’ | 20 300 |
Legal basis | Subject | Additional information | Code |
---|---|---|---|
Article 254(4)(b) of the Code | Export of goods subject to end-use | ‘E-U’ | 30 300 |
Article 160 Delegated Regulation (EU) 2015/2446 | The request to have an information sheet INF3 | 'INF3' | 30 400 |
Article 329(6) | Request for the customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Union to be the customs office of exit | Customs office of exit | 30 500 |
Title II of Annex B to Delegated Regulation (EU) 2015/2446 | Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of exit summary declarations, where the consignee details are unknown | ‘Consignee unknown’ | 30 600 |
Legal basis | Subject | Additional information | Code |
---|---|---|---|
Article 123 of Delegated Regulation (EU) 2015/2446 | Request for a longer period of validity of the proof of the customs status of Union goods | ‘Longer period of validity of the proof of the customs status of Union goods’ | 40 100 |
Union or international documents, certificates and authorisations produced in support of the declaration, and additional references must be entered in the form of a code defined in Title I, followed either by an identification number or another recognisable reference. The list of documents, certificates and authorisations, and of additional references and their respective codes can be found in the TARIC database.
National documents, certificates and authorisations produced in support of the declaration, and additional references must be entered in the form of a code as defined in Title I (Ex: 2123, 34d5), possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State’s own nomenclature.
The code to be entered has the following two-part structure:
The character identifying the type of warehouse:
Public customs warehouse type I
Public customs warehouse type II
Public customs warehouse type III
Private customs warehouse
Storage facilities for the temporary storage of goods
Non-customs warehouse
Free zone
The identification number allocated by the Member State when issuing the authorisation in cases where such an authorisation is issued
In the case of groupage consignments, where paper-based customs declarations are used, and the Member States provide for the use of coded information, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.
The EORI number is structured as follows:
Field | Content | Format |
---|---|---|
1 | Identifier of the Member State (country code) | a2 |
2 | Unique identifier in a Member State | an..15 |
Country code: The country code as defined in Title I regarding the country code of D.E. 3/1 Exporter shall be used.
The structure of a third country unique identification number which has been made available to the Union is as follows:
Field | Content | Format |
---|---|---|
1 | Country code | a2 |
2 | Unique identification number in a third country | an..15 |
Country code: The country code as defined in Title I regarding the country code of D.E. 3/1 Exporter shall be used.
In the case of groupage consignments, where paper-based customs declarations are used, and the Member States provide for the use of coded information, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.
Insert one of the following codes (n1) before the full name and address to designate the status of the representative:
Representative (direct representation within the meaning of Article 18(1) of the Code)
Representative (indirect representation within the meaning of Article 18(1) of the Code).
Where this data element is printed on a paper document, it will be in square brackets (Ex: [2] or [3])
This data element consists of two components:
The following parties can be declared:
Role Code | Party | Description |
---|---|---|
CS | Consolidator | Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator’s activity by dividing the consolidated consignment into its original components |
MF | Manufacturer | Party which manufactures goods |
FW | Freight Forwarder | Party undertaking forwarding of goods |
WH | Warehouse Keeper | Party taking responsibility for goods entered into a warehouse |
The structure of that number corresponds to the structure as specified for D.E. 3/2 Exporter identification no.
This data element consists of two components:
The following parties can be declared:
Role Code | Party | Description |
---|---|---|
FR1 | Importer | Person or persons designated or recognised as liable for the payment of value added tax by the Member State of importation in accordance with Article 201 of Directive 2006/112/EC |
FR2 | Customer | Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in the Member State of final destination in accordance with Article 200 of Directive 2006/112/EC |
FR3 | Tax Representative | Tax representative liable for the payment of value added tax in the Member State of importation appointed by the importer |
FR4 | Holder of the deferred payment authorisation | The taxable person or the person liable for payment or another person that has received deferment of payment in accordance with Article 211 of Directive 2006/112/EC |
Field | Content | Format |
---|---|---|
1 | Identifier of the Member State of issue (ISO code 3166 — alpha 2 -; Greece may use EL) | a2 |
2 | Individual number attributed by Member States for the identification of taxable persons referred to in Article 214 of Directive 2006/112/EC | an..15 |
The codes and statements to be entered, as appropriate, in the first two subdivisions are as follows:
First subdivision | Meaning | Second subdivision |
---|---|---|
Incoterms code | Incoterms — ICC/ECE | Place to be specified |
Code applicable 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 for sea and inland waterway transport | ||
FAS (Incoterms 2010) | Free along 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 |
The following codes shall be used:
Payment in cash
Payment by credit card
Payment by cheque
Other (e.g. direct debit to cash account)
Electronic funds transfer
Account holder with carrier
Not pre-paid
The codes applicable are given below:
Customs duties | A00 |
Definitive antidumping duties | A30 |
Provisional antidumping duties | A35 |
Definitive countervailing duties | A40 |
Provisional countervailing duties | A45 |
VAT | B00 |
Export taxes | C00 |
Export taxes on agricultural products | C10 |
Duties collected on behalf of other countries | E00 |
The following codes may be used by the Member States:
Payment in cash
Payment by credit card
Payment by cheque
Other (e. g. direct debit to agent’s cash account)
Deferred or postponed payment
Postponed payment — VAT system (Article 211 of Directive 2006/112/EC)
Electronic credit transfer
Payment through post office administration (postal consignments) or other public sector or government department
Excise credit or rebate
From agent’s cash account
Guarantee of the amount payable
Individual guarantee account
From agent’s guarantee account
From agent’s guarantee — standing authority
From agent’s guarantee — individual authority
Guarantee lodged with Intervention Agency.
Additions (As defined under Articles 70 and 71 of the Code):
:
Commissions and brokerage, except buying commissions
:
Containers and packing
:
Materials, components, parts and similar items incorporated in the imported goods
:
Tools, dies, moulds and similar items used in the production of the imported goods
:
Materials consumed in the production of the imported goods
:
Engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the European Union and necessary for the production of the imported goods
:
Royalties and license fees
:
Proceeds of any subsequent resale, disposal or use accruing to the seller
:
Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union
:
Indirect payments and other payments (Article 70 of the code)
:
Additions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446
Deductions (As defined under Article 72 of the Code):
:
Costs of transport after arrival at the place of introduction
:
Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation
:
Import duties or other charges payable in the Union for reason of the import or sale of goods
:
Interest charges
:
Charges for the right to reproduce the imported goods in the European Union
:
Buying commissions
:
Deductions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446
The code comprises four digits, each of which being either a ‘0’ or a ‘1’.
Each ‘1’ or ‘0’ digit reflects whether or not a valuation indicator is relevant to the valuation of the goods concerned.
1st digit: Party relationship, whether there is price influence or not
2nd digit: Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code
3rd digit: Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code.
4th digit: The sale is subject to an arrangement under which part of the proceeds of any subsequent resale, disposal or use accrues directly or indirectly to the seller
Example: Goods subject to party relationship, but not to any of the other situations defined under 2nd, 3rd and 4th digits would entail the use of code combination ‘1000.’
The provisions used to determine the customs value of imported goods are to be coded as follows:
Code | Relevant Article of the Code | Method |
---|---|---|
1 | 70 | Transaction value of the imported goods |
2 | 74(2)a) | Transaction value of identical goods |
3 | 74(2)b) | Transaction value of similar goods |
4 | 74(2)c) | Deductive value method |
5 | 74(2)d) | Computed value method |
6 | 74(3) | Value based on the data available (‘fall-back’ method) |
This information includes three-digit codes comprising a single-digit component from 1) and a two-digit component from 2).
The relevant codes are given below:
Tariff arrangement erga omnes
Generalised System of Preferences (GSP)
Tariff preferences other than those mentioned under code 2
Customs duties under the provisions of customs union agreements concluded by the European Union
Preferences in the context of trade with special fiscal territories.
None of the following
Tariff suspension
Tariff suspension with certificate confirming the special nature of the product
Temporary suspension for products imported with a certificate of airworthiness
Tariff quota(9)
Tariff quota with certificate confirming the special nature of the product(9)
Tariff quota following outward processing(9)
Certificate confirming the special nature of the product
Use (an8) codes structured as follows:
the first two characters (a2) serve to identify the country by means of the country code specified for Exporter identification no,
the next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted:
The first three characters (an3) would be taken up by the UN/LOCODE(10) location name and the last three by a national alphanumeric subdivision (an3). If this subdivision is not used, the characters ‘000’ should be inserted.
Example: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE location name for the city of Brussels, 000 for the unused subdivision.
Use the ISO alpha 2 country codes used in field 1 of D.E. 3/1 Exporter.
For the type of location, use the codes specified below:
Designated location
Authorised place
Approved place
Other
For the identification of the location use one of the identifiers below:
Qualifier | Identifier | Description |
---|---|---|
T | Postal code | Use the postal code for the location concerned. |
U | UN/LOCODE | Use the codes defined in the UN/LOCODE Code List by Country |
V | Customs office identifier | Use the codes specified under D.E. 5/6 Office of destination and country |
W | GPS coordinates | Decimal degrees with negative numbers for South and West. Examples: 44.424896o/8.774792o or 50.838068o/ 4.381508o |
X | EORI number | Use the identification number as specified in the description for D.E. 3/2 Exporter identification no. In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned. |
Y | Authorisation number | Enter the authorisation number of the location concerned, i.e. of the warehouse where the goods can be examined. In case the authorisation concerns more than one premises, the authorisation number shall be completed by an identifier unique for the location concerned. |
Z | Free text | Enter the address of the location concerned. |
In case code ‘X’ (EORI number)or ‘Y’(authorisation number) is used for the identification of the location, and there are several locations associated with the EORI number or the authorisation number concerned, an additional identifier can be used to enable the unambiguous identification of the location.
The relevant codes are given below:
Goods not transported in containers
Goods transported in containers.
The codes applicable are given below:
Code | Description |
---|---|
1 | Maritime transport |
2 | Rail transport |
3 | Road transport |
4 | Air transport |
5 | Mail (Active mode of transport unknown) |
7 | Fixed transport installations |
8 | Inland waterway transport |
9 | Mode unknown (i.e. own propulsion) |
The codes applicable are given below:
Code | Description |
10 | IMO ship identification number |
40 | IATA flight number |
The codes applicable are given below:
Code | Description |
10 | IMO ship identification number |
11 | Name of the sea-going vessel |
20 | Wagon number |
30 | Registration number of the road vehicle |
40 | IATA flight number |
41 | Registration number of the aircraft |
80 | European Vessel Identification Number (ENI code) |
81 | Name of the inland waterways vessel |
The following codes shall be used:
Code | Description |
---|---|
1 | Dime coated tank |
2 | Epoxy coated tank |
6 | Pressurised tank |
7 | Refrigerated tank |
9 | Stainless steel tank |
10 | Non-working reefer container 40 feet |
12 | Europallet — 80 × 120 cm |
13 | Scandinavian pallet — 100 × 120 cm |
14 | Trailer |
15 | Non-working reefer container 20 feet |
16 | Exchangeable pallet |
17 | Semi-trailer |
18 | Tank container 20 feet |
19 | Tank container 30 feet |
20 | Tank container 40 feet |
21 | Container IC 20 feet, owned by InterContainer, a European railway subsidiary |
22 | Container IC 30 feet, owned by InterContainer, a European railway subsidiary |
23 | Container IC 40 feet, owned by InterContainer, a European railway subsidiary |
24 | Refrigerated tank 20 feet |
25 | Refrigerated tank 30 feet |
26 | Refrigerated tank 40 feet |
27 | Tank container IC 20 feet, owned by InterContainer, a European railway subsidiary |
28 | Tank container IC 30 feet, owned by InterContainer, a European railway subsidiary |
29 | Tank container IC 40 feet, owned by InterContainer, a European railway subsidiary |
30 | Refrigerated tank IC 20 feet, owned by InterContainer, a European railway subsidiary |
31 | Temperature controlled container 30 feet. |
32 | Refrigerated tank IC 40 feet, owned by InterContainer, a European railway subsidiary. |
33 | A movable case with a length less than 6,15 metres. |
34 | A movable case with a length between 6,15 metres and 7,82 metres. |
35 | A movable case with a length between 7,82 metres and 9,15 metres. |
36 | A movable case with a length between 9,15 metres and 10,90 metres. |
37 | A movable case with a length between 10,90 metres and 13,75 metres. |
38 | Totebin |
39 | Temperature controlled container 20 feet |
40 | Temperature controlled container 40 feet |
41 | Non-working refrigerated (reefer) container 30 feet |
42 | Dual trailers |
43 | 20 feet IL container (open top) |
44 | 20 feet IL container (closed top) |
45 | 40 feet IL container (closed top) |
The following codes shall be used:
Code | Description | Meaning |
---|---|---|
A | Empty | Indicates that the container is empty. |
B | Not empty | Indicates that the container is not empty. |
The following codes shall be used:
Code | Description |
---|---|
1 | Shipper supplied |
2 | Carrier supplied |
Guarantee codes
The codes applicable are given below:
a 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 (OJ L 152, 16.6.2009, p. 23). | |
Description | Code |
---|---|
For guarantee waiver (Article 95(2) of the Code) | 0 |
For comprehensive guarantee (Article 89(5) of the Code | 1 |
For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code) | 2 |
For individual guarantee in cash or other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required (Article 92(1)(a) of the Code | 3 |
For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160) | 4 |
For guarantee waiver where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in accordance with Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Councila (Article 89(9) of the Code) | 5 |
For individual guarantee in another form which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid (Article 92(1)(c) of the Code) | 7 |
For guarantee not required for certain public bodies (Article 89(7) of the Code) | 8 |
For guarantee furnished for goods dispatched under TIR procedure | B |
For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code) | C |
For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(a) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) | D |
For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(b) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) | E |
For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) | F |
For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(d) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) | G |
For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code | H |
The formats and the codes included in this Annex are applicable in relation with the data requirements for the registration of economic operators and other persons.
Title I includes the formats of the data elements.
Whenever the information for the registration of economic operators and other persons dealt with in Annex 12-01 to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title II shall be applied.
The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:
alphabetic
numeric
alphanumeric
The number following the code indicates the admissible data length. The following applies.
The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.
Examples of field lengths and formats:
1 alphabetic character, fixed length
2 numeric characters, fixed length
3 alphanumeric characters, fixed length
up to 4 alphabetic characters
up to 5 numeric characters
up to 6 alphanumeric characters
up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float.
D.E No | D.E. name | D.E. format(Type/length) | Code-list in Title II(Y/N) | Cardinality | Notes |
---|---|---|---|---|---|
1 | EORI number | an..17 | N | 1x | The structure of the EORI number is defined in Title II |
2 | Full name of the person | an..512 | N | 1x | |
3 | Address of establishment/address of residence | Street and number: an..70 Postcode: an..9 City: an..35 Country Code: a2 | N | 1x | The country code as defined in Title II regarding the country code of D.E. 1 EORI number shall be used. |
4 | Establishment in the customs territory of the Union | n1 | Y | 1x | |
5 | VAT identification number(s) | Country Code: a2 VAT identification number an..15 | N | 99x | The format of the VAT identification number is defined in Article 215 of Council Directive 2006/112/EC on the common system of value added tax. |
6 | Legal status | an..50 | N | 1x | |
7 | Contact information | Contact person name: an..70 Street and number: an..70 Postcode: an..9 City: an..35 telephone number: an..50 fax number: an..50 Email address an..50 | N | 9x | |
8 | Third country unique identification number | an..17 | N | 99x | |
9 | Consent to disclosure of personal data listed in points 1, 2 and 3 | n1 | Y | 1x | |
10 | Short name | an..70 | N | 1x | |
11 | Date of establishment | n8 | N | 1x | |
12 | Type of person | n1 | Y | 1x | |
13 | Principal economic activity | an4 | Y | 1x | |
14 | Start date of the EORI number | n8 (yyyymmdd) | N | 1x | |
15 | Expiry date of the EORI number | n8 (yyyymmdd) | N | 1x |
This Title contains the codes to be used for the registration of economic operators and other persons.
The EORI number is structured as follows:
Field | Content | Format |
---|---|---|
1 | Identifier of the Member State (country code) | a2 |
2 | Unique identifier in a Member State | an..15 |
Country code: the Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission Regulation (EU) No 1106/2012. The Commission regularly publishes regulations updating the list of country codes.
The following codes shall be used:
Natural person
Legal person
Association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts.
Principal economic activity code at 4 digit level in accordance with the Statistical Classification of Economic Activities in the European Community (NACE; Regulation (EC) No 1893/2006) as listed in the business register of the Member State concerned.
D.E order No | D.E. name | Format(as defined in Annex B) | Cardinality | |
---|---|---|---|---|
Header level | Item level | |||
1/1 | Declaration type | Same as data element order number 1/1 | ||
1/2 | Additional Declaration type | Same as data element order number 1/2 | ||
1/6 | Goods item number | Same as data element order number 1/6 | ||
1/10 | Procedure | Same as data element order number 1/10 | ||
1/11 | Additional Procedure | Same as data element order number 1/11 | ||
2/3 | Documents produced, certificates and authorisations, additional references | Same as data element order number 2/3 | ||
3/2 | Exporter identification | Same as data element order number 3/2 | ||
3/10 | Consignee identification | Same as data element order number 3/10 | ||
3/16 | Importer identification | Same as data element order number 3/16 | ||
3/18 | Declarant identification | Same as data element order number 3/18 | ||
3/39 | Holder of the authorisation identification | Same as data element order number 3/39 | ||
4/3 | Calculation of taxes — Tax type | Same as data element order number 4/3 | ||
4/4 | Calculation of taxes — Tax base | Same as data element order number 4/4 | ||
4/5 | Calculation of taxes — Tax rate | Same as data element order number 4/5 | ||
4/6 | Calculation of taxes — Payable tax amount | Same as data element order number 4/6 | ||
4/8 | Calculation of taxes — Method of payment | Same as data element order number 4/8 | ||
4/16 | Valuation method | Same as data element order number 4/16 | ||
4/17 | Preference | Same as data element order number 4/17 | ||
5/8 | Country of destination code | Same as data element order number 5/8 | ||
5/14 | Country of dispatch/export code | Same as data element order number 5/14 | ||
5/15 | Country of origin code | Same as data element order number 5/15 | ||
5/16 | Country of preferential origin code | Same as data element order number 5/16 | ||
6/1 | Net mass (kg) | Same as data element order number 6/1 | ||
6/2 | Supplementary units | Same as data element order number 6/2 | ||
6/5 | Gross mass (kg) | Same as data element order number 6/5 | ||
6/8 | Description of goods | Same as data element order number 6/8 | ||
6/10 | Number of packages | Same as data element order number 6/10 | ||
6/14 | Commodity code — Combined nomenclature code | Same as data element order number 6/14 | ||
6/15 | Commodity code — TARIC code | Same as data element order number 6/15 | ||
6/16 | Commodity code — TARIC additional code(s) | Same as data element order number 6/16 | ||
6/17 | Commodity code — national additional code(s) | Same as data element order number 6/17 | ||
7/2 | Container | Same as data element order number 7/2 | ||
7/4 | Mode of transport at the border | Same as data element order number 7/4 | ||
7/5 | Inland mode of transport | Same as data element order number 7/5 | ||
7/10 | Container identification number | Same as data element order number 7/10 | ||
8/1 | Quota order number | Same as data element order number 8/1 | ||
8/6 | Statistical value | Same as data element order number 8/6 | ||
- - | Date of acceptance of the declaration | In compliance with the format of data element order number 5/4 | 1× | |
- - | Declaration number (unique reference) | In compliance with the format of the MRN as defined in data element order number 2/1 | 1× | |
- - | Issuer | In compliance with the format of data element order number 5/8 | 1× |
D.E order No | D.E. name | Format(as defined in Annex B) | Cardinality | Correlation with box declaration and/or format | |
---|---|---|---|---|---|
Header level | Item level | ||||
1/10 | Procedure | Same as data element order number 1/10 | 37(1) – n 2 | ||
4/17 | Preference | Same as data element order number 4/17 | 36 – n 3 | ||
5/8 | Country of destination code | Same as data element order number 5/8 | 17a – a 2 | ||
5/15 | Country of origin code | Same as data element order number 5/15 | 34a – a 2 | ||
6/1 | Net mass (kg) | Same as data element order number 6/1 | 38 – an ..15 | ||
6/2 | Supplementary units | Same as data element order number 6/2 | 41 – an ..15 | ||
6/14 | Commodity code — Combined nomenclature code | Same as data element order number 6/14 | 33 – n 8 | ||
6/15 | Commodity code — TARIC code | Same as data element order number 6/15 | 33 – n 2 | ||
6/16 | Commodity code — TARIC additional code(s) | Same as data element order number 6/16 | 33 – an 8 | ||
8/1 | Quota order number | Same as data element order number 8/1 | 39 – n 6 | ||
8/6 | Statistical value | Same as data element order number 8/6 | 46 – an ..18 | ||
- - | Date of acceptance of the declaration | In compliance with the format of data element order number 5/4 | 1× | date | |
- - | Declaration number (unique reference) | In compliance with the format of the MRN as defined in data element order number 2/1 | 1× | an..40 | |
- - | Issuer | In compliance with the format of data element order number 5/8 | 1× | Issuing Member State – a 2 |
Printing instructions:
The form on which the information certificate INF 4 is issued shall be printed on white paper not containing mechanical pulp, sized for writing and weighing between 40 and 65 grams per square metre.
The form shall measure 210 × 297 mm.
Printing of the forms is the responsibility of the Members States; forms shall bear a serial number by which it can be identified. The form shall be printed in one of the official languages of the European Union.
To be made out on any commercial documents showing the name and full address of the exporter and consignee as well as a description of the products and the date of issue(11).
L’exportateur … (Numéro d’exportateur enregistré(12),(13),(14)) des produits couverts par le présent document déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle …(15) au sens des règles d’origine du Système des préférences tarifaires généralisées de l’Union européenne et que le critère d’origine satisfait est … …(16)
The exporter … (Number of Registered Exporter(12),(13),(14)) of the products covered by this document declares that, except where otherwise clearly indicated, these products are of … preferential origin(15) according to rules of origin of the Generalised System of Preferences of the European Union and that the origin criterion met is … …(16).
El exportador … (Número de exportador registrado(12),(13),(14)) de los productos incluidos en el presente documento declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial …(15)) en el sentido de las normas de origen del Sistema de preferencias generalizado de la Unión europea y que el criterio de origen satisfecho es … …(16).
If the certificates have several copies, only the top copy which is the original shall be printed with a printed green guilloche-pattern background.
The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
L’exportateur des produits couverts par le présent document [autorisation douanière no …(17)] déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle …(18) au sens des règles d’origine du Système des préférences tarifaires généralisées de l’Union européenne et …(19).
The exporter of the products covered by this document (customs authorisation No …(17)) declares that, except where otherwise clearly indicated, these products are of … preferential origin(18) according to rules of origin of the Generalised System of Preferences of the European Union and …(19).
El exportador de los productos incluidos en el presente documento (autorización aduanera no …(17)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial …(18) en el sentido de las normas de origen del Sistema de preferencias generalizado de la Unión europea y …(19).
(place and date)(20)
(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)(21)
The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
Износителят на продуктите, обхванати от този документ (митническо разрешение № …(22)), декларира, че освен където е отбелязано друго, тези продукти са с … преференциален произход(23).
El exportador de los productos incluidos en el presente documento (autorización aduanera no …(22)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial…(23).
Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(22)) prohlašuje, že kromě zřetelně označených mají tyto výrobky preferenční původ v …(23).
Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. …(22)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i …(23).
Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. …(22)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte …(23) Ursprungswaren sind.
Käesoleva dokumendiga hõlmatud toodete eksportija (tolli loa nr. …(22)) deklareerib, et need tooted on …(23) sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.
Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο [άδεια τελωνείου υπ’ αριθ. …(22)] δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής …(23).
The exporter of the products covered by this document (customs authorisation No …(22)) declares that, except where otherwise clearly indicated, these products are of …(23) preferential origin.
L’exportateur des produits couverts par le présent document [autorisation douanière no …(22)] déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle …(23).
Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. …(22)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi …(23) preferencijalnog podrijetla.
L’esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. …(22)] dichiarache, salvo indicazione contraria, le merci sono di origine preferenziale …(23).
Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …(22)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …(23).
Šiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr …(22)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra …(23) preferencinės kilmės prekės.
A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(22)) kijelentem, hogy eltérő egyértelmű jelzés hianyában az áruk preferenciális …(23) származásúak.
L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. …(22)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali …(23).
De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. …(22)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële …oorsprong zijn(23).
Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(22)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(23) preferencyjne pochodzenie.
O exportador dos produtos cobertos pelo presente documento [autorização aduaneira n.o …(22)], declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial …(23).
Exportatorul produselor ce fac obiectul acestui document [autorizația vamală nr. …(22)] declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială …(23).
Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št. …(22)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno …(23) poreklo.
Vývozca výrobkov uvedených v tomto dokumente [číslo povolenia …(22)] vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …(23).
Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa nro …(22)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja …(23) alkuperätuotteita.
Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr …(22)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande … ursprung(23).
…(24)
(Place and date)
…(25)
(Signature of exporter; in addition the name of the person signing the declaration has to be indicated in clear script)
The period of validity of the certificate of origin shall be 12 months from the date of issue by the issuing authorities.
Certificates of origin shall consist only of a single sheet identified by the word ‘original’ next to the title of the document. If additional copies are necessary, they shall bear the designation ‘copy’ next to the title of the document. The customs authorities in the Union shall accept as valid only the original of the certificate of origin.
Certificates of origin shall measure 210 × 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used shall be white, not containing mechanical pulp, and shall weigh not less than 40 g/m2. The face of the original shall have a printed yellow guilloche pattern background making any falsification by mechanical or chemical means apparent.
Certificates of origin shall be printed and completed in typescript in one of the official languages of the Union. Entries must not be erased or overwritten. Any changes shall be made by crossing out the wrong entry and, if necessary, adding the correct particulars. Such changes shall be initialled by the person making them and endorsed by the issuing authorities.
All the additional particulars required for implementation of the Union legislation governing the special import arrangements shall be entered in box 5 of the certificate of origin.
Unused spaces in boxes 5, 6 and 7 shall be struck through in such a way that nothing can be added at a later stage.
Each certificate of origin shall bear a serial number, whether or not printed, by which it can be identified, and shall be stamped by the issuing authority and signed by the person or persons empowered to do so.
Certificates of origin issued retrospectively shall bear in Box 5 the following indication in one of the official languages of the European Union:
Expedido a posteriori,
Udstedt efterfølgende,
Nachträglich ausgestellt,
Εκδοθέν εκ των υστέρων,
Issued retrospectively,
Délivré a posteriori,
Rilasciato a posteriori,
Afgegeven a posteriori,
Emitido a posteriori,
Annettu jälkikäteen/utfärdat i efterhand,
Utfärdat i efterhand,
Vystaveno dodatečně,
Välja antud tagasiulatuvalt,
Izsniegts retrospektīvi,
Retrospektyvusis išdavimas,
Kiadva visszamenőleges hatállyal,
Maħruġ retrospettivament,
Wystawione retrospektywnie,
Vyhotovené dodatočne,
издаден впоследствие,
Eliberat ulterior,
Izdano naknadno.
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
the particulars of the replacement statement(s);
his name and address;
the consignee or consignees in the Union or, where applicable, in Norway or Switzerland.
all particulars of the re-consigned products taken from the initial proof;
the date on which the initial statement on origin was made out;
the particulars of the initial statement on origin as set out in Annex 22-07, including — where appropriate — information about cumulation applied;
his name and address and, where applicable, his number of registered exporter;
the name and address of the consignee or consignees in the Union or, where applicable, in Norway or Switzerland;
the date and place of the replacement.
third countries listed by continents and zones (column 1);
the percentages which represent the part of the air transport costs to be included in the customs value (column 2).
for goods shipped directly from third countries to these departments, the whole of the air transport costs shall be included in the customs value;
for goods shipped from third countries to the European part of the Union after being transhipped or unloaded in one of those departments, only the air transport costs which would be incurred if the goods were destined to those departments shall be included in the customs value;
for goods shipped from third countries to those departments after being transhipped or unloaded in an airport of the European part of the Union, the air transport costs to be included in the customs value shall be the result of the application of the percentage given in the following table with reference to the flight from the airport of departure to the airport of transhipment or unloading.
The transhipment or unloading shall be certified by an appropriate endorsement by the customs authorities on the air waybill or other air transport document. Failing this certification, the provisions of Article 137 apply.
a marketing margin for the marketing centres,
the costs of transport, insurance and associated costs within the customs territory,
import duties and other charges which are not to be included in the customs value.
The Unit prices will be notified in Euro. If applicable, the rate of conversion to be used is that specified in Article 146.
CN (TARIC) Code | Description of Goods | Period of validity |
---|---|---|
0701 90 50 | New potatoes | 1.1 to 30.6 |
0703 10 19 | Onions | 1.1 to 31.12 |
0703 20 00 | Garlic | 1.1 to 31.12 |
0708 20 00 | Beans | 1.1 to 31.12 |
0709 20 00 10 | Asparagus
| 1.1 to 31.12 |
0709 20 00 90 | Asparagus
| 1.1 to 31.12 |
0709 60 10 | Sweet peppers | 1.1 to 31.12 |
0714 20 10 | Sweet potatoes, fresh, whole, intended for human consumption | 1.1 to 31.12 |
0804 30 00 90 | Pineapples
| 1.1 to 31.12 |
0804 40 00 10 | Avocados
| 1.1 to 31.12 |
0805 10 20 | Sweet oranges, fresh | 1.6 to 30.11 |
0805 20 10 05 | Clementines
| 1.3 to 31.10 |
0805 20 30 05 | Monreales and satsumas
| 1.3 to 31.10 |
0805 20 50 07 0805 20 50 37 | Mandarins and wilkings
| 1.3 to 31.10 |
0805 20 70 05 0805 20 90 05 0805 20 90 09 | Tangerines and other
| 1.3 to 31.10 |
0805 40 00 11 0805 40 00 31 | Grapefruit and Pomelos, fresh:
| 1.1 to 31.12 |
0805 40 00 19 0805 40 00 39 | Grapefruit and Pomelos, fresh::
| 1.1 to 31.12 |
0805 50 90 11 0805 50 90 19 | Limes (Citrus aurantifolia, Citrus latifolia)
| 1.1 to 31.12 |
0806 10 10 | Table grapes | 21.11 to 20.7 |
0807 11 00 | Watermelons | 1.1 to 31.12 |
0807 19 00 50 | Amarillo, Cuper, Honey dew (including Cantalene), Onteniente, Piel de Sapo (including Verde Liso), Rochet, Tendral, Futuro | 1.1 to 31.12 |
0807 19 00 90 | Other melons | 1.1 to 31.12 |
0808 30 90 10 | Pears Nashi (Pyrus pyrifolia),Ya (Pyrus bretscheideri) | 1.5 to 30.6 |
0808 30 90 90 | Pears
| 1.5 to 30.6 |
0809 10 00 | Apricots | 1.1 to 31.5 1.8 to 31.12 |
0809 30 10 | Nectarines | 1.1 to 10.6 1.10 to 31.12 |
0809 30 90 | Peaches | 1.1 to 10.6 1.10 to 31.12 |
0809 40 05 | Plums | 1.10 to 10.6 |
0810 10 00 | Strawberries | 1.1 to 31.12 |
0810 20 10 | Raspberries | 1.1 to 31.12 |
0810 50 00 | Kiwifruit | 1.1 to 31.12 |
Resident at(27) ….
hereby jointly and severally guarantees, at the office of guarantee of …
up to a maximum amount of …
in favour of the European Union comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Republic of Croatia, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland, and the Republic of Iceland, the former Yugoslav Republic of Macedonia, the Kingdom of Norway, the Swiss Confederation, the Republic of Turkey(28), the Principality of Andorra and the Republic of San Marino(29), any amount for which the person providing this guarantee(30): …
may be or become liable to the above mentioned countries for debt in the form of duty and other charges(31) with respect to the goods described below covered by the following customs operation(32): …
Goods description: …
At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.
Country | Surname and forenames, or name of firm, and full address |
---|---|
The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for services shall be accepted as duly delivered to him or her.
The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.
The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.
Done at …
on …
…
(Signature)(34)
Office of guarantee …
Guarantor’s undertaking approved on … to cover the customs operation effected under customs declaration/temporary storage declaration No … of…(35)
…
(Stamp and Signature)
resident at(37) ….
hereby jointly and severally guarantees, at the office of guarantee of …
in favour of the European Union comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Republic of Croatia, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland, and the Republic of Iceland, the former Yugoslav Republic of Macedonia, the Kingdom of Norway, the Swiss Confederation, the Republic of Turkey, the Principality of Andorra and the Republic of San Marino(38), any amount for which the holder of the procedure may be or become liable to the abovementioned countries for debt in the form of duty and other charges due in connection with the import or export of the goods placed under the Union or common transit procedure, in respect of which the undersigned has undertaken to issue individual guarantee vouchers up to a maximum of EUR 10 000 per voucher.
At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.
Country | Surname and forenames, or name of firm, and full address |
---|---|
The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for services shall be accepted as duly delivered to him or her.
The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.
The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.
Done at …
on …
…
(Signature)(40)
Office of guarantee …
…
Guarantor’s undertaking approved on …
…
…
(Stamp and Signature)
resident at(42) ….
hereby jointly and severally guarantees, at the office of guarantee of …
up to a maximum amount of …
in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland), and the Republic of Iceland, the former Yugoslav Republic of Macedonia, the Kingdom of Norway, the Swiss Confederation, the Republic of Turkey(43), the Principality of Andorra and the Republic of San Marino(44),
any amount for which the person providing this guarantee(45): … may be or become liable to the abovementioned countries for debt in the form of duty and other charges(46) which may be or have been incurred with respect to the goods covered by the customs operations indicated in point 1a and/or point 1b.
The maximum amount of the guarantee is composed of an amount of:
…
and
…
temporary storage — ….;
(Union transit procedure/common transit procedure — …;
customs warehousing procedure — …;
temporary admission procedure with total relief from import duty — …;
inward processing procedure — … ;
end-use procedure — … ;
if another — indicate the other kind of operation — … .
release for free circulation under normal customs declaration without deferred payment — …;
release for free circulation under normal customs declaration with deferred payment — …;
release for free circulation under a customs declaration lodged in accordance with Article 166 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code — …;
release for free circulation under a customs declaration lodged in accordance with Article 182 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code — …;
temporary admission procedure with partial relief from import duty — …;
end-use procedure — …(51);
if another — indicate the other kind of operation — … .
At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.
This amount may not be reduced by any sums already paid under the terms of this undertaking unless the undersigned is called upon to pay a debt incurred during a customs operation commenced before the preceding demand for payment was received or within 30 days thereafter.
Country | Surname and forenames, or name of firm, and full address |
---|---|
The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for services shall be accepted as duly delivered to him or her.
The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.
The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.
Done at …
on …
…
(Signature)(53)
Office of guarantee …
…
Guarantor’s undertaking accepted on …
…
…
(Stamp and Signature)
The voucher shall be printed on paper free of mechanical pulp, dressed for writing purposes and weighing at least 55 g/m2. It shall have a printed guilloche pattern background in red so as to reveal any falsification by mechanical or chemical means. The paper shall be white.
The voucher shall show the name and address of the printer, or a mark by which it may be identified, and an identification number.
Letter heading of the coordination office initiating the dispute
Addressee: coordinating office covering the offices of temporary importation, or other coordinating office
Be informed that a claim for payment of duties and taxes under the ATA Convention/the Istanbul Convention(54) was sent on …(55) to our guaranteeing association in respect of:
…
Of… No…
The following particulars must be given in the order shown:
ATA carnet No:
…
Date of endorsement of voucher:
…
Holder and address:
…
Chamber of commerce:
…
Country of origin:
…
Date of expiry of carnet:
…
Date set for the re-exportation of the goods:
…
Customs office of entry:
…
Customs office of temporary admission:
…
Trade description of goods:
…
…
…
CN code:
…
Number of pieces:
…
Weight or volume:
…
Value:
…
Breakdown of duties and taxes:
…
Type Taxable amount Rate Amount Exchange rate
Total:
(Total in words:…)
Customs office:
…
Place and date:
…
SignatureStamp
Letter heading of the coordinating office of the second Member State submitting the claim
Addressee: coordinating office of the first Member State submitting the original claim.
Be informed that a claim for payment of duties and taxes under the ATA Convention/Istanbul Convention(59) was sent on …(60) to our guaranteeing association in respect of:
The present note discharges your responsibility in this file.
Signature and stamp of issuing coordinating office.
For the purposes of Article 182, the net weight of each consignment of fresh bananas shall be determined by authorised weighers at any place of unloading in accordance with the procedure laid down below.
For the purposes of this Annex and of Article 182, the following definitions shall apply:
‘net weight of fresh bananas’ means the weight of the bananas themselves without packing materials and packing containers of any kind;
‘consignment of fresh bananas’ means the consignment comprising the total quantity of fresh bananas loaded on a single means of transport and shipped by a single exporter to one or more consignees;
‘place of unloading’ means any place where a consignment of fresh bananas can be unloaded or removed to under a customs procedure, or in the case of containerised traffic, where the container is offloaded from the ship, or aircraft, or other principal means of transport or where the container is unpacked.
A sample of units of packed bananas shall be selected for each type of packaging and for each origin. The sample of units of packed bananas to be weighed shall constitute a representative sample of the consignment of fresh bananas. It shall contain at least the quantities indicated below:
The net weight shall be determined as follows:
by weighing each unit of packed bananas to be inspected (gross weight);
by opening at least one unit of packed bananas, then calculating the weight of the packaging;
the weight of that packaging shall be accepted for all packaging of the same type and origin, and shall be deducted from the weight of all the units of packed bananas weighed;
the average net weight per unit of packed bananas thus established for each type and origin, based on the weight of the samples checked, shall be accepted as the basis for determining the net weight of the consignment of fresh bananas.
Where the customs authority does not check the banana weighing certificates contemporaneously, the net weight declared on such certificates shall be acceptable to customs authorities provided that the difference is not more or less than 1 % between the declared net weight and the average net weight established by customs authorities.
The banana weighing certificate shall be presented to the customs office at which the declaration for release for free circulation is submitted. The customs authorities shall apply the results of the sampling shown on the banana weighing certificate to the whole consignment of fresh bananas to which that certificate relates.
Colour: black letters on a yellow background
Colour: black letters on a yellow background
the electronic transit system,
the computerised system used by the holders of the procedure for lodging the Union transit declaration by means of electronic data-processing techniques, or
the electronic connection between the computerised system used by the holders of the procedure for lodging the Union transit declaration by means of electronic data-processing techniques and the electronic transit system.
a Single Administrative Document (SAD), or
a SAD printed out on plain paper by the computerised system of the economic operator, as foreseen in Annex B-01, or
a Transit Accompanying Document (TAD)/Transit/security Accompanying Document (TSAD), supplemented, if necessary by List of items (LoI) or Transit/Security List of items (TSLoI).
the transit declaration shall be completed and submitted to the customs office of departure in copies 1, 4 and 5 of the SAD in accordance with Annex B-01 or in two copies of the TAD/TSAD, supplemented, if necessary, by LoI or TSLoI, in accordance with Annexes B-02, B-03, B-04 and B-05,
the transit declaration shall be registered in box C using a system of numbering different from that used in the electronic transit system,
the business continuity procedure shall be indicated on the copies of the transit declaration with one of the stamps using the forms set out in Part II, Chapter I of this Annex, in box A of the SAD or instead of the MRN and the barcode on the TAD/TSAD,
the authorised consignor shall fulfil all the obligations and conditions regarding the entries to be made in the declaration and the use of the special stamp referred to in points 22 to 25 of this Annex using respectively boxes C and D,
the transit declaration shall be stamped either by the customs office of departure in case of the standard procedure or by the authorised consignor where Article 233(4)(a) of the Code applies.
the provisions set out in point 3 of this Annex shall be applied,
the holder of the procedure shall inform the customs authority when his computerised system or the electronic connection between that computerised system and the electronic transit system are available again.
Where the authorised consignor’s computerised system or the electronic connection between that computerised system and the electronic transit system are unavailable the following procedure shall apply:
the provisions set out in point 4 of this Annex shall be applied,
when the authorised consignor makes more than 2 % of his declarations in a year under the business continuity procedure, the authorisation shall be reviewed in order to assess whether its conditions are still met.
However, in the cases referred to in points 4 and 5 of this Annex, the customs authority may allow the holder of the procedure to submit the transit declaration in one copy (making use of the SAD or the TAD/TSAD) to the customs office of departure in order to have it processed by the electronic transit system.
Where the customs office of guarantee is not the customs office of departure for the transit operation, it shall keep a copy of the guarantor’s undertaking. The holder of the procedure shall present the original to the customs office of departure, where it shall be retained. If necessary the customs office of departure may request a translation into the official language, or one of the official languages, of the country concerned.
By signing the transit declaration the holder of the procedure assumes responsibility for:
the accuracy of the information given in the declaration,
the authenticity of the documents presented,
compliance with all the obligations relating to the entry of the goods under the transit procedure.
Where Article 300 of this Regulation applies, the customs office of departure shall enter the following phrase against the ‘seals affixed’ heading in box ‘D. Control by office of departure’ of the transit declaration:
Waiver — 99201.
The customs office of departure shall record the results of the verification on each copy of the transit declaration.
Where the findings of the verification are consistent with the declaration the customs office of departure shall release the goods and record the date on the copies of the transit declaration.
Where the actual customs office of destination comes under the jurisdiction of a Member State other than the one having jurisdiction over the customs office declared, the actual customs office shall enter in box ‘I. Control by office of destination’ of the transit declaration the following endorsement in addition to the usual observations it is required to make:
Differences: customs office where goods were presented …… (customs office reference number) —99 203.
Exit from the Union subject to restrictions or charges under Regulation/Directive/Decision No ... —99 204.
The receipt may be made out on the back of copy 5 of the SAD, in the space provided or in the form set out in Annex 72-03.
The competent customs authority of the Member State of destination shall return copy 5 of the SAD to the customs authority in the Member State of departure without delay and at most within 8 days of the date when the operation ended. Where the TAD/TSAD is used it is the copy of the TAD/TSAD presented which is returned under the same conditions as copy 5.
Where the copies referred to in point 15 of this Annex are not returned to the customs authority of the Member State of departure within 30 days of the time limit for presentation of the goods at the customs office of destination, that authority shall inform the holder of the procedure and ask him to furnish proof that the procedure has ended correctly.
If a customs debt has been incurred, the customs authority of the Member State of departure shall take the following measures:
identify the debtor,
determine the customs authorities responsible for notification of the customs debt in accordance with Article 102(1) of the Code.
comprehensive guarantee certificate, in the form set out in Chapter VI,
guarantee waiver certificates, in the form set out in Chapter VII,
individual guarantee voucher, in the form set out in Annex 32-06.
Such lists can be used only where:
they are produced by the companies which use an electronic data-processing system to keep their records,
they are designed and completed in such a way that they can be used without difficulty by the customs authority,
they include, for each item, the information required in Part II, Chapter IV of this Annex.
The holder of the procedure shall enter, against the heading ‘seals affixed’ in box ‘D. Control by office of departure’ of the transit declaration, the number and the individual seal identifiers of the seals affixed.
be stamped in advance with the stamp of the customs office of departure and signed by an official of that office, or
be stamped by the authorised consignor with a special stamp approved by the competent authority and using the form set out in Part II, Chapter II of this Annex. The stamp may be pre-printed on the forms where a printer approved for that purpose is used.
The authorised consignor shall complete the box by entering the date on which the goods are consigned and shall allocate a number to the transit declaration in accordance with the rules laid down in the authorisation.
The authorised consignor shall take all necessary measures to ensure the safekeeping of the special stamps or forms bearing the stamp of the customs office of departure or a special stamp.
He shall inform the customs authority of the security measures he is taking to apply in accordance with the first subparagraph.
Authorised consignor — 99206
Signature waived — 99207.
(dimensions: 26 × 59 mm)
(dimensions: 26 × 59 mm)
(dimensions: 55 × 25 mm)
the heading ‘Loading list’;
a 70 × 55 mm box divided into an upper part of 70 by 15 mm and a lower part of 70 by 40 mm;
columns with the following headings in the following order:
serial number,
marks, numbers, number and kind of packages, goods description,
country of dispatch/export,
gross mass (kg),
reserved for the administration.
Users may adjust the width of the columns to their needs. However, the column headed ‘reserved for the administration’ must always be at least 30 mm wide. Users may also decide for themselves how to use the spaces other than those referred to in points (a), (b) and (c).
Where a loading list accompanies a transit declaration, the holder of the procedure shall enter ‘T1’, ‘T2’ or ‘T2F’ in the upper part of the box.
The particulars listed in paragraph 4 of Section III below must be entered in this part of the box.
Every item shown on the loading list shall be preceded by a serial number.
The particulars required shall be given in accordance with Annex B to Delegated Regulation (EU) 2015/2446.
Where a loading list accompanies a transit declaration, the list must include the information entered in boxes 31 (Packages and description of goods), 40 (Summary declaration/previous document), 44 (Additional information, documents produced, certificates and authorisations) and, where appropriate, 33 (Commodity code) and 38 (Net mass (kg)) of the transit declaration.
Enter the name of the Member State from which the goods are being consigned or exported.
Enter the details entered in box 35 of the SAD (see Annex B to Delegated Regulation (EU) 2015/2446).
It is not obligatory for an official of the customs office of departure to sign the forms.
Once issued, there shall be no amendment, addition or deletion to the remarks in boxes 1 to 8 of the comprehensive guarantee certificate and boxes 1 to 7 of the guarantee waiver certificate.
Member States shall enter in box 6 of the comprehensive guarantee certificate and in box 5 of the guarantee waiver certificate the ISO ALPHA3 (ISO 4217) code of the currency used.
Where the holder of the procedure has undertaken to lodge all his transit declarations at a specific customs office of departure, the name of the office must be entered in capitals in box 8 of the comprehensive guarantee certificate or box 7 of the guarantee waiver certificate, as appropriate.
Where the period of validity of a certificate is extended, the customs office of guarantee must endorse box 9 of the comprehensive guarantee certificate or box 8 of the guarantee waiver certificate, as appropriate.
in green for comprehensive guarantee certificates,
in pale blue for guarantee waiver certificates.
Recommendation 16 on UN/LOCODE — CODE FOR PORTS AND OTHER LOCATIONS.
Regulation (EU) No 510/2014 of the European Parliament and of the Council of 16 April 2014 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products and repealing Council Regulations (EC) No 1216/2009 and (EC) No 614/2009 (OJ L 150, 20.5.2014, p. 1).
Council Regulation (EC) No 150/2003 of 21 January 2003 suspending import duties on certain weapons and military equipment (OJ L 25, 30.1.2003, p. 1).
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).
Council Regulation (EC) No 3036/94 of 8 December 1994 establishing economic outward processing arrangements applicable to certain textiles and clothing products reimported into the Community after working or processing in certain third countries (OJ L 322, 15.12.1994, p. 1).
Commission Regulation (EC) No 1741/2006 of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (OJ L 329, 25.11.2006, p. 7).
Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products (OJ L 325, 24.11.2006, p. 12).
Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference.
Recommendation 16 on UN/LOCODE — CODE FOR PORTS AND OTHER LOCATIONS.
Where the statement on origin replaces another statement in accordance with Article 101(2) and (3) of Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 (See page 558 of this Official Journal.), the replacement statement on origin shall bear the mention ‘Replacement statement’ or ‘Attestation de remplacement’ or ‘Comunicación de sustitución’. The replacement shall also indicate the date of issue of the initial statement and all other necessary data according to Article 82(6) of Implementing Regulation (EU) 2015/2447.
Where the statement on origin replaces another statement in accordance with sub-paragraph 1 of Article 101(2) and paragraph (3) of Article 101, both of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods making out such a statement shall indicate his name and full address followed by his number of registered exporter.
Where the statement on origin replaces another statement in accordance with sub-paragraph 2 of Article 101(2) of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods making out such a statement shall indicate his name and full address followed by the mention (French version) ‘agissant sur la base de l’attestation d’origine établie par [nom et adresse complète de l’exportateur dans le pays bénéficiaire], enregistré sous le numéro suivant [Numéro d’exportateur enregistré dans le pays bénéficiaire]’, (English version) ‘acting on the basis of the statement on origin made out by [name and complete address of the exporter in the beneficiary country], registered under the following number [Number of Registered Exporter of the exporter in the beneficiary country]’, (Spanish version) ‘actuando sobre la base de la comunicación extendida por [nombre y dirección completa del exportador en el país beneficiario], registrado con el número siguiente [Número de exportador registrado del exportador en el país beneficiario]’.
Where the statement on origin replaces another statement in accordance with Article 101(2) of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods shall indicate the number of registered exporter only if the value of originating products in the initial consignment exceeds EUR 6 000.
Country of origin of products to be indicated. When the statement on origin relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 112 of Implementing Regulation (EU) 2015/2447, the exporter must clearly indicate them in the document on which the statement is made out by means of the symbol ‘XC/XL’.
Products wholly obtained: enter the letter ‘P’; Products sufficiently worked or processed: enter the letter ‘W’ followed by a heading of the Harmonised System (example ‘W’9618).
Where appropriate, the above mention shall be replaced with one of the following indications:
In the case of bilateral cumulation: ‘EU cumulation’, ‘Cumul UE’ or ‘Acumulación UE’.
In the case of cumulation with Norway, Switzerland or Turkey: ‘Norway cumulation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’ or ‘Acumulación Noruega’, ‘Acumulación Suiza’, or ‘Acumulación Turquía’.
In the case of regional cumulation: ‘regional cumulation’, ‘cumul regional’ or ‘Acumulación regional’.
In the case of extended cumulation: ‘extended cumulation with country x’, ‘cumul étendu avec le pays x’ or ‘Acumulación ampliada con el país x’.
When the invoice declaration is made out by an approved European Union’s exporter within the meaning of Article 77(4) of Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 (See page 558 of this Official Journal.), the authorisation number of the approved exporter must be entered in this space. When (as will always be the case with invoice declarations made out in beneficiary countries) the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.
Country of origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 112 of Implementing Regulation (EU) 2015/2447, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
Where appropriate, enter one of the following indications: ‘EU cumulation’, ‘Norway cumulation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘regional cumulation’, ‘extended cumulation with country x’ or ‘Cumul UE’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’, ‘cumul regional’, ‘cumul étendu avec le pays x’ or ‘Acumulación UE’,‘Acumulación Noruega’, ‘Acumulación Suiza’, ‘Acumulación Turquía’, ‘Acumulación regional’, ‘Acumulación ampliada con en país x’.
These indications may be omitted if the information is contained on the document itself.
See Article 77(7) of Implementing Regulation (EU) 2015/2447 (concerns approved European Union’s exporters only). In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets must be omitted or the space left blank.
Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
These indications may be omitted if the information is contained on the document itself.
See Article 119(5). In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
Surname and forename or name of firm.
Full address.
Delete the name/names of the State/States on whose territory the guarantee may not be used.
The references to the Principality of Andorra and the Republic of San Marino shall apply solely to Union transit operations.
Surname and forename, or name of firm and full address of the person providing the guarantee.
Applicable with respect to the other charges due in connection with the import or export of the goods where the guarantee is used for the placing of goods under the Union/common transit procedure or may be used in more than one Member State.
Enter one of the following customs operations:
temporary storage;
Union transit procedure/common transit procedure;
customs warehousing procedure;
temporary admission procedure with total relief from import duty;
inward processing procedure;
end-use procedure;
release for free circulation under normal customs declaration without deferred payment;
release for free circulation under normal customs declaration with deferred payment;
release for free circulation under a customs declaration lodged in accordance with Article 166 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;
release for free circulation under a customs declaration lodged in accordance with Article 182 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;
temporary admission procedure with partial relief from import duty;
if another — indicate the other kind of operation.
If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorised to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of point 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee.
The person signing the document must enter the following by hand before his or her signature: ‘Guarantee for the amount of …’ (the amount being written out in letters).
To be completed by the office where the goods were placed under the procedure or were in temporary storage.
Surname and forename or name of firm.
Full address.
The references to the Principality of Andorra and the Republic of San Marino shall apply solely to Union transit operations.
If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorised to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of point 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee.
The signature must be preceded by the following in the signatory’s own handwriting: ‘Valid as guarantee voucher’.
Surname and forename or name of firm.
Full address.
Delete the name/names of the country/countries on whose territory the guarantee may not be used.
The references to the Principality of Andorra and the Republic of San Marino shall apply solely to Union transit operations.
Surname and forename or name of the firm, and full address of the person providing the guarantee.
Applicable with respect to the other charges due in connection with the import or export of the goods where the guarantee is used for the placing of goods under the Union/common transit procedure or may be used in more than one Member State or one Contracting Party.
Delete what does not apply.
Delete what does not apply.
Procedures other than common transit apply solely in the European Union.
Procedures other than common transit apply solely in the European Union.
For amounts declared in a customs declaration for the end-use procedure.
If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorised to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the place in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee.
The person signing the document must enter the following, by hand, before his or her signature: ‘Guarantee for the amount of…’ (the amount being written out in letters).
Article 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to the Istanbul Convention, 26 June 1990.
Enter date of dispatch.
Details to be obtained from the undischarged transit or temporary admission voucher or, if no voucher is available, from the information available to the issuing coordinating office.
Delete whichever is not applicable.
Delete whichever is inapplicable.
Article 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to the Istanbul Convention, 26 June 1990.
Enter date of dispatch.
Details to be obtained from the undischarged transit or temporary admission voucher or, if no voucher is available, from the information available to the issuing coordinating office.
Delete whichever is not applicable.
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Mae’r llinell amser yma yn dangos y fersiynau gwahanol a gymerwyd o EUR-Lex yn ogystal ag unrhyw fersiynau dilynol a grëwyd ar ôl y diwrnod ymadael o ganlyniad i newidiadau a wnaed gan ddeddfwriaeth y Deyrnas Unedig.
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Ar gyfer unrhyw fersiynau a grëwyd ar ôl y diwrnod ymadael o ganlyniad i newidiadau a wnaed gan ddeddfwriaeth y Deyrnas Unedig, bydd y dyddiad yn cyd-fynd â’r dyddiad cynharaf y daeth y newid (e.e. ychwanegiad, diddymiad neu gyfnewidiad) a weithredwyd i rym. Am ragor o wybodaeth gweler ein canllaw i ddeddfwriaeth ddiwygiedig ar Ddeall Deddfwriaeth.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys