- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/05/2016)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446
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a The preloading minimum data corresponds to the CN23 data. | |||
Annex B matrix Columns | Declarations/notifications/proof of the customs status of Union goods | IT systems as referred to in the Annex to Implementing Decision 2014/255/EU | Transitional data requirements contained in this Delegated Regulation |
---|---|---|---|
A1 | Exit summary declaration | AES | Annex 9 — Appendix A |
A2 | Exit summary declaration — Express consignments | AES | Annex 9 — Appendix A |
A3 | Re-export notification | AES | — |
B1 | Export declaration and re-export declaration | AES | Annex 9 — Appendix C1 |
B2 | Special procedure — processing — declaration for outward processing | National SPE | Annex 9 — Appendix C1 |
B3 | Declaration for Customs warehousing of Union goods | National SPE | Annex 9 — Appendix C1 |
B4 | Declaration for dispatch of goods in the context of trade with special fiscal territories | National | — |
C1 | Export Simplified declaration | AES | Annex 9 — Appendix A |
C2 | Presentation of goods to customs in case of entry in the declarant's records or in the context of customs declarations lodged prior to the presentation of the goods at export | National EXP | — |
D1 | Special procedure — transit declaration | NCTS update | Annex 9 — Appendix C1 and Appendix C2 |
D2 | Special procedure — Transit declaration with reduced dataset — (transport by rail, air and maritime transport) | NCTS update | — |
D3 | Special procedure — Transit — Use of an electronic transport document as customs declaration — (transport by air and maritime transport) | National | — |
E1 | Proof of the customs status of Union goods (T2L/T2LF) | PoUS | Annex 9 — Appendix C1 |
E2 | Customs goods manifest | PoUS & national for authorised issuers | — |
F1a | Entry summary declaration — Sea and inland waterways — Complete dataset | ICS2 | Annex 9 — Appendix A |
F1b | Entry summary declaration — Sea and inland waterways — Partial dataset lodged by the carrier | ICS2 | — |
F1c | Entry summary declaration — Sea and inland waterways — Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 112(1) first subparagraph | ICS2 | — |
F1d | Entry summary declaration — Sea and inland waterways — Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 112(1) second subparagraph | ICS2 | — |
F2a | Entry summary declaration — Air cargo (general) — Complete dataset | ICS2 | Annex 9 — Appendix A |
F2b | Entry summary declaration — Air cargo (general) — Partial dataset lodged by the carrier | ICS2 | — |
F2c | Entry summary declaration — Air cargo (general) — Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) | ICS2 | — |
F2d | Entry summary declaration — Air cargo (general) — Minimum dataset to be lodged pre-loading, in relation with situations defined in Article 106(1) second subparagraph and in accordance with Article 113(1) | ICS2 | — |
F3a | Entry summary declaration — Express consignments — Complete dataset | ICS2 | Annex 9 — Appendix A |
F3b | Entry summary — Express consignments — Minimum dataset to be lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph | ICS2 | — |
F4a | Entry summary declaration — Postal consignments — Complete dataset | ICS2 | — |
F4b | Entry summary declaration — Postal consignments — Partial dataset lodged by the carrier | ICS2 | — |
F4c | Entry summary declaration — Postal consignments — Minimum dataset to be lodged pre-loading in relation with situations defined in Article 106(1) second subparagrapha and in accordance with Article 113(2) | ICS2 | — |
F4d | Entry summary declaration — Postal consignments — Partial dataset at receptacle level lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph and in accordance with Article 113(2) | ICS2 | — |
F5 | Entry summary declaration — Road and rail | ICS2 | Annex 9 — Appendix A |
G1 | Diversion Notification | ICS2 | Annex 9 — Appendix A |
G2 | Notification of arrival | National AN and ICS2 | — |
G3 | Presentation of goods to customs | National PN | — |
G4 | Temporary storage declaration | National TS | — |
G5 | Arrival notification in case of movement of goods under temporary storage | National TS | — |
H1 | Declaration for release for free circulation and Special procedure — specific use — declaration for end-use | National IMP | Annex 9 — Appendix C1 DV1 Annex (only for declaration for release for free circulation) |
H2 | Special procedure — storage — declaration for customs warehousing | National SPE | Annex 9 — Appendix C1 |
H3 | Special procedure — specific use — declaration for temporary admission | National SPE | Annex 9 — Appendix C1 |
H4 | Special procedure — processing — declaration for inward processing | National SPE | Annex 9 — Appendix C1 |
H5 | Declaration for the introduction of goods in the context of trade with special fiscal territories | National IMP | — |
H6 | Customs declaration in postal traffic for release for free circulation | National IMP | — |
I1 | Import Simplified declaration | National IMP | Annex 9 — Appendix A |
I2 | Presentation of goods to customs in case of entry in the declarant's records or in the context of customs declarations lodged prior to the presentation of the goods at import | National IMP | — |
Editorial Information
X1 Substituted by Corrigendum to Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446 (Official Journal of the European Union L 69 of 15 March 2016).
Enter the full name of the applicant economic operator as recorded in the EORI system.
Enter the legal status as mentioned in the document of establishment.
Enter — with numbers — the day, month and year of establishment.
Enter the full address of the place where your entity was established, including the country.
Enter the full address of the place of your business where the main activities are carried out.
Indicate the full name, phone and fax numbers, and e-mail address of the contact person designated by you within your company to be contacted by the customs authorities when examining the application.
Fill in only in if this differs from your address of establishment.
Enter the required numbers
The Trader identification Number(s) is (are) the identification number(s) registered by the customs authority(es)
The legal registration number is the registration number given by the company registration office.
If the numbers are the same, enter only the VAT ID number
If the applicant has no Trader Identification Number because e.g. in the applicant's Member State this number does not exist, leave the box blank.
Make a cross in the relevant box.
Describe your activity.
Enter the relevant ISO alpha-2 country code(s).
Indicate the names of customs offices regularly used for border crossing.
In case of simplifications already granted, indicate the type of simplification, the relevant customs procedure, and the authorisation number. The relevant customs procedure shall be entered in the form of the codes used in the second or third subdivision of Box 1 of the single administrative document.
In case the applicant is the holder of one or more authorisations/certificates mentioned above indicate the type and the number of the authorisation/certificate(s).
Enter the full addresses of the relevant offices. If the offices have the same address, fill in only box 16.
:
the signatory should add his capacity. The signatory should always be the person who represents the applicant as a whole.
:
name of the applicant and the stamp of the applicant.
:
the applicant shall give the following general information:
Overview of the principal owners/shareholders, stating names and addresses and their proportional interests. Overview of the members of the board of directors. Are owners known by the customs authorities for previous non-compliant behaviour?
The person responsible in the applicant's administration for customs matters.
Description of the economic activities of the applicant.
Specification of the location details of the various sites of the applicant and brief descriptions of the activities in each site. Specification of whether the applicant and each site acts within the supply chain in its own name and its own behalf, or acts in its own name and on behalf on another person, or acts in name of and on behalf of another person.
Specification of whether the goods are bought from and/or supplied to companies which are affiliated with the applicant.
Description of the internal structure of the organisation of the applicant. Please attach, if it exists, documentation on the functions/competencies for each department and/or function.
The number of the employees in total and for each division.
The names of the key office-holders (managing directors, divisional heads, accounting managers, head of customs division etc.). Description of the adopted routines in situation when the competent employee is not present, temporarily or permanently.
The names and the position within the organisation of the applicant who have specific customs expertise. Assessment of the level of knowledge of these persons in regards of the use of IT technology in customs and commercial processes and general commercial matters.
Agreement or disagreement with the publication of the information in the AEO authorisation in the list of authorised economic operator referred to in Article 14x(4).
The Authorisation number shall always begin with the ISO alpha-2 country code of the issuing Member State, followed by one of the following letters:
AEOC for AEO Authorisation — Customs Simplifications
AEOS for AEO Authorisation — Security and Safety
AEOF for AEO Authorisation — Customs Simplifications/Security and Safety
The letters as described above should be followed by the national authorisation number.
The full name of the Holder shall be mentioned, as indicated in Box 1 of the Application form in Annex 1C, as well as the VAT ID number(s) as indicated in Box 8 of the Application form, if relevant the Trader Identification Number(s) as indicated in Box 9 of the Application form, and the Legal registration number as indicated in Box 10 of the Application form.
Signature, the name of the Member State's customs administration and the stamp.
The name of the Member State's customs administration can be mentioned on a regional level, if the customs administration organisational structure requires it.
Make a cross in the relevant box.
Indicate the day, the month and the year, in accordance with Article 29 of Commission Delegated Regulation (EU) 2015/2446.
The summary declaration that must be lodged for goods entering or leaving the customs territory of the Union contains the information detailed in Tables 1 to 5 for each of the situations or modes of transport concerned. The diversion request that needs to be made where an active means of transport entering the customs territory of the Union is to arrive first at a customs office located in a Member State that was not declared in the entry summary declaration contains the information detailed in Table 6.
Tables 1 to 7 include all data elements necessary for the procedures, declarations and diversion requests concerned. They provide comprehensive views of the requirements necessary for the various procedures, declarations and diversion requests.
The headings of the columns are self-explanatory and refer to these procedures and declarations.
An ‘X’ in a given cell of the tables indicates that the data element concerned is requested for the procedure or declaration described in the title of the relevant column at the declaration item of goods level. A ‘Y’ in a given cell of the tables indicates that the data element concerned is requested for the procedure or declaration described in the title of the relevant column at declaration header level. A ‘Z’ in a given cell of the tables indicates that the data element concerned is requested for the procedure or declaration described in the title of the relevant column at the conveyance report level. Any combination of these symbols ‘X’, ‘Y’ and ‘Z’ means that the data element concerned can be requested for the procedure or declaration described in the title of the relevant column at any of the levels concerned.
The descriptions and notes contained in Section 4 in respect of entry and exit summary declaration, of simplified procedures and of diversion requests apply to the data elements referred to in Tables 1 to 7.
Where a customs declaration, as referred to in Article 162 of the Code, is used as a summary declaration, in accordance with Article 130(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure under Appendix C1 or Appendix C2, include the particulars set out in column ‘Entry summary declaration’ of Tables 1 to 4.
Where a customs declaration, as referred to in Article 166 of the Code, is used as a summary declaration, in accordance with Article 130(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure in Table 7, include the particulars set out in column ‘Entry summary declaration’ of Tables 1 to 4.
Where a customs declaration, as referred to in Article 162 of the Code is presented by an AEO under article 38, 2, b of the code and is used as a summary declaration, in accordance with Article 130(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure under Appendix C1 or Appendix C2, include the particulars set out in column ‘AEO Entry summary declaration’ of Table 5.
Where a customs declaration, as referred to in Article 166 of the Code is presented by an AEO under article 38, 2, b of the code and is used as a summary declaration, in accordance with Article 130(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure in Table 7, include the particulars set out in column ‘AEO Entry summary declaration’ of Table 5.
Where a customs declaration, as referred to in Article 162 of the Code, is required, in accordance with Article 263(3)(a) of the Code, that declaration must, in addition to the particulars required for the specific procedure under Appendix C1 or Appendix C2, include the particulars set out in column ‘Exit summary declaration’ of Tables 1 and 2.
Where a customs declaration, as referred to in Article 166 of the Code, is required, in accordance with Article 263(3)(a) of the Code, that declaration must, in addition to the particulars required for the specific procedure in Table 7, include the particulars set out in column ‘Exit summary declaration’ of Tables 1 and 2.
The columns ‘Exit summary declaration — Express consignments’ and ‘Entry summary declaration — Express consignments’ of Table 2 cover the required data which shall be provided electronically to customs authorities for risk-analysis purposes prior to departure or arrival of express consignments. Postal services may choose to provide electronically the data contained in those columns of Table 2 to customs authorities for risk-analysis purposes prior to departure or arrival of postal consignments.
For the purposes of this Annex, an express consignment means an individual item carried via an integrated service of expedited/time-definite collection, transport, customs clearance and delivery of parcels whilst tracking the location of, and maintaining control over such items throughout the supply of the service.
Tables 3 and 4 contain the information necessary for entry summary declarations in the context of road and rail modes of transport.
Table 3 for road mode of transport applies also in case of multimodal transport, unless otherwise provided in Section 4.
The declarations for simplified procedures referred to in Article 166 of the Code contain the information detailed in Table 7.
The reduced format for certain data elements provided for simplified procedures does not limit or influence the requirements set out in Appendices C1 and D1, notably in respect of the information to be provided in supplementary declarations.
Name | Exit summary declaration(See note 3.1) | Entry summary declaration(See note 2.1) |
---|---|---|
Number of items | Y | Y |
Unique consignment reference number | X/Y | X/Y |
Transport document number | X/Y | X/Y |
Consignor | X/Y | X/Y |
Person lodging the summary declaration | Y | Y |
Consignee | X/Y | X/Y |
Carrier | Z | |
Notify party | X/Y | |
Identity and nationality of active means of transport crossing the border | Z | |
Conveyance reference number | Z | |
First place of arrival code | Z | |
Date and time of arrival at first place of arrival in Customs territory | Z | |
Country(ies) of routing codes | Y | Y |
Mode of transport at the border | Z | |
Customs office of exit | Y | |
Location of goods | Y | |
Place of loading | X/Y | |
Place of unloading code | X/Y | |
Goods description | X | X |
Type of packages (code) | X | X |
Number of packages | X | X |
Shipping marks | X/Y | X/Y |
Equipment identification number, if containerised | X/Y | X/Y |
Goods item number | X | X |
Commodity code | X | X |
Gross mass (kg) | X/Y | X/Y |
UN Dangerous Goods code | X | X |
Seal number | X/Y | X/Y |
Transport charges method of payment code | X/Y | X/Y |
Declaration date | Y | Y |
Signature/Authentication | Y | Y |
Other specific circumstance indicator | Y | Y |
Subsequent customs office(-s) of entry code | Z |
Name | Exit summary declaration — Express consignments(See notes 3.1 and 4.1 to 4.3) | Entry summary declaration — Express consignments(See notes 2.1 and 4.1 to 4.3) |
---|---|---|
Unique consignment reference number | ||
Transport document number | ||
Consignor | X/Y | X/Y |
Person lodging the summary declaration | Y | Y |
Consignee | X/Y | X/Y |
Carrier | Z | |
Conveyance reference number | Z | |
Date and time of arrival at first place of arrival in customs territory | Z | |
Country(ies) of routing codes | Y | Y |
Mode of transport at the border | Z | |
Customs office of exit | Y | |
Location of goods | Y | |
Place of loading | Y | |
Place of unloading code | X/Y | |
Goods description | X | X |
Equipment identification number, if containerised | ||
Goods item number | X | X |
Commodity code | X | X |
Gross mass (kg) | X/Y | X/Y |
UN Dangerous Goods Code | X | X |
Transport charges method of payment code | X/Y | X/Y |
Declaration date | Y | Y |
Signature/Authentication | Y | Y |
Other specific circumstance indicator | Y | Y |
Subsequent customs office(-s) of entry code | Z |
Name | Road — Entry summary declaration(See note 2.1) |
---|---|
Number of items | Y |
Unique consignment reference number | X/Y |
Transport document number | X/Y |
Consignor | X/Y |
Person lodging the summary declaration | Y |
Consignee | X/Y |
Carrier | Z |
Identity and nationality of active means of transport crossing the border | Z |
First place of arrival code | Z |
Date and time of arrival at first place of arrival in Customs territory | Z |
Countries of routing codes | Y |
Mode of transport at the border | Z |
Place of loading | X/Y |
Place of unloading code | X/Y |
Goods description | X |
Type of packages code | X |
Number of packages | X |
Equipment identification number if containerised | X/Y |
Goods item number | X |
Commodity code | X |
Gross mass (kg) | X/Y |
Transport charges method of payment code | X/Y |
UN Dangerous Goods Code | X |
Seal number | X/Y |
Declaration date | Y |
Signature/Authentication | Y |
Other specific circumstance indicator | Y |
Name | Rail — Entry summary declaration (See note 2.1) |
---|---|
Number of items | Y |
Unique consignment reference number | X/Y |
Transport document number | X/Y |
Consignor | X/Y |
Person lodging the entry summary declaration | Y |
Consignee | X/Y |
Carrier | Z |
Identity and nationality of active means of transport crossing the border | Z |
Conveyance reference number | Z |
First place of arrival code | Z |
Date and time of arrival at first place of arrival in Customs territory | Z |
Countries of routing codes | Y |
Mode of transport at the border | Z |
Place of loading | X/Y |
Place of unloading code | X/Y |
Goods description | X |
Type of packages code | X |
Number of packages | X |
Equipment identification number, if containerised | X/Y |
Goods item number | X |
Commodity code | X |
Gross mass (kg) | X/Y |
Transport charges method of payment code | X/Y |
UN Dangerous Goods Code | X |
Seal number | X/Y |
Declaration date | Y |
Signature/Authentication | Y |
Other specific circumstance indicator | Y |
Name | Entry summary declaration(See note 2.2) |
---|---|
Unique consignment reference number | X/Y |
Transport document number | X/Y |
Consignor | X/Y |
Person lodging the summary declaration | Y |
Consignee | X/Y |
Carrier | Z |
Notify party | X/Y |
Identity and nationality of active means of transport crossing the border | Z |
Conveyance reference number | Z |
First place of arrival code | Z |
Date and time of arrival at first place of arrival in Customs territory | Z |
Country(ies) of routing codes | Y |
Mode of transport at the border | Z |
Customs office of exit | |
Place of loading | X/Y |
Goods description | X |
Number of packages | X |
Equipment identification number, if containerised | X/Y |
Goods item number | X |
Commodity code | X |
Declaration date | Y |
Signature/Authentication | Y |
Other specific circumstance indicator | Y |
Subsequent customs office(-s) of entry code | Z |
Name | |
---|---|
Mode of transport at the border | Z |
Identification of means of transport crossing the border | Z |
Date and time of arrival at first place of arrival in Customs territory | Z |
Country code of the declared first office of entry | Z |
Person requesting the diversion | Z |
MRN | X |
Goods item number | X |
First place of arrival code | Z |
Actual first place of arrival code | Z |
Name | Simplified declaration export (See note 3.1) | Simplified declaration import (See note 2.1) |
---|---|---|
Declaration | Y | Y |
Number of items | Y | Y |
Unique consignment reference number | X | X |
Transport document number | X/Y | X/Y |
Consignor/exporter | X/Y | |
Consignee | X/Y | |
Declarant/representative | Y | Y |
Declarant/representative status code | Y | Y |
Currency code | X | |
Customs office of exit | Y | |
Goods description | X | X |
Type of packages (code) | X | X |
Number of packages | X | X |
Shipping marks | X/Y | X/Y |
Equipment identification number, if containerised | X/Y | |
Goods item number | X | X |
Commodity code | X | X |
Gross mass (kg) | X | |
Procedure | X | X |
Net mass (kg) | X | X |
Item amount | X | |
Reference number for entry into the declarant's records | X | X |
Number of the authorisation | X | X |
Additional information | X | |
Declaration date | Y | Y |
Signature/Authentication | Y | Y |
Diversion request: The Movement Reference Number is an alternative to the following two data elements:
Identification of the means of transport crossing the border,
Date and time of arrival at first place of arrival in customs territory.
Enter the codes provided for in Appendix D1 for SAD Box 1, 1st and 2nd subdivisions.
Total number of items declared in the declaration or in the summary declaration.
[Ref.: SAD Box 5]
Unique number assigned to goods, for entry, import, exit and export.
WCO (ISO15459) codes or equivalent shall be used.
Summary declarations: it is an alternative to the transport document number when the latter is not available.
Simplified procedures: the information can be provided where available.
This element provides a link to other useful sources of information.
[Ref.: SAD Box 7]
Reference of the transport document that covers the transport of goods into or out of the customs territory. Where the person lodging the entry summary declaration is different from the carrier, the transport document number of the carrier shall also be provided.
This includes the code for the type of transport document as provided for in Appendix D1, followed by the identification number of the document concerned.
This element is an alternative to the unique consignment reference number [UCR] when the latter is not available. It provides a link to other useful sources of information.)
Exit ship and aircraft supplies summary declarations: invoice or loading list number.
Entry road mode of transport summary declarations: this information shall be provided to the extent available and may include both references to TIR carnet and to CMR.
Party consigning goods as stipulated in the transport contract by the party ordering transport.
Exit summary declarations: This information must be provided when it is different from the person lodging the summary declaration. This information takes the form of the consignor EORI number whenever that number is available to the person lodging the summary declaration. If the consignor EORI number is not available, the full name and address of the consignor shall be provided. Where the particulars required for an exit summary declaration are included in a customs declaration in accordance with Article 263(3)(a) of the Code and with Article 162 of the Code, this information corresponds to the ‘Consignor/Exporter’ of that customs declaration.
Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration.
The structure of the number is as follows:
Field | Content | Field type | Format | Examples |
---|---|---|---|---|
1 | Identifier of the third country (ISO alpha 2 country code) | Alphabetic 2 | a2 | US JP CH |
2 | Unique identification number in a third country | Alphanumeric up to 15 | An..15 | 1234567890ABCDE AbCd9875F pt20130101aa |
Examples: ‘US1234567890ABCDE’ for a consignor in the US (country code: US) whose unique identification number is 1234567890ABCDE. ‘JPAbCd9875F’ for a consignor in Japan (country code: JP) whose unique identification number is AbCd9875F. ‘CHpt20130101aa’ for a consignor in Switzerland (country code: CH) whose unique identification number is pt20130101aa.
Identifier of the third country: the European Union's alphabetical codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the country codes laid down in accordance with Article 5(2) of Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95(2).
When a consignor EORI number or a consignor third country unique identification number is provided, his name and address shall not be provided.
Entry summary declarations: This information takes the form of the consignor EORI number whenever that number is available to the person lodging the summary declaration. If the consignor EORI number is not available, the full name and address of the consignor shall be provided.
Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration. The structure of that number corresponds to the structure as specified in the ‘Exit summary declarations’ part of this data element explanatory note.
When a consignor EORI number or a consignor third country unique identification number is provided, his name and address shall not be provided.
Party who makes or on whose behalf the export declaration is made and who is the owner of the goods or has similar right of disposal over them at the time when the declaration is accepted.
Enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the consignor/exporter does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
[Ref.: SAD Box 2]
This information takes the form of the EORI number of the person lodging the summary declaration; his name and address shall not be provided.
Entry summary declarations: one of the persons mentioned in Article 127(4) of the Code.
Exit summary declarations: party defined in Article 271(2) of the Code. This information shall not be provided where, in accordance with Article 263(1) of the Code, the goods are covered by a customs declaration.
Note: This information is necessary to identify the person responsible for presenting the declaration.U.K.
Diversion request: the person making the request for a diversion at entry. This information takes the form of the EORI number of the person requesting the diversion; his name and address shall not be provided.
Party to whom goods are actually consigned.
Exit summary declarations: In cases referred to in Article 215(2) third subparagraph of Implementing Regulation (EU) 2015/2447, this information in the form of the full name and address of the consignee shall be provided where available. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, the consignee is unknown, his particulars shall be replaced by the following code in Box 44 of an export declaration:
Legal basis | Subject | Box | Code |
---|---|---|---|
Appendix A | Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of exit summary declarations, where the consignee particulars are unknown. | 44 | 30600 |
It takes the form of the consignee EORI number whenever that number is available to the person lodging the summary declaration. If the consignee EORI number is not available, the full name and address of the consignee shall be provided.
Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration. The structure of that number corresponds to the structure as specified in ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.
Where a consignee EORI number or a consignee third country unique identification number is provided, his name and address shall not be provided.
Entry summary declarations: This information must be provided when different from the person lodging the summary declaration. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, the consignee is unknown and his particulars shall be replaced by the following code 10600:
Legal basis | Subject | Code | |
---|---|---|---|
Appendix A | Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of entry summary declarations, where the consignee particulars are unknown | 10600 |
Where this information must be provided, it takes the form of the consignee EORI number whenever that number is available to the person lodging the summary declaration. If the consignee EORI number is not available, the full name and address of the consignee shall be provided.
Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration. The structure of that number corresponds to the structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.
Where a consignee EORI number or a consignee third country unique identification number is provided, his name and address shall not be provided.
To be required if different from the consignor/exporter at export/the consignee at import.
This information takes the form of the declarant/representative EORI number.
[Ref.: SAD Box 14]
Code representing the declarant or the status of the representative. The codes to be used are those provided for in Appendix D1 for Box 14 of the SAD.
This information shall not be provided where it is identical with the person lodging the entry summary declaration except where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union. In this case, this information may be provided and will take the form of a third country unique identification number which has been made available to the Union by the third country concerned. The structure of that number corresponds to the structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.
Where this information is different from the person lodging the entry summary declaration, this information takes the form of the full name and address of the carrier.
It takes the form of the carrier EORI number or a carrier third country unique identification number:
whenever available to the person lodging the summary declaration,
and/or
where sea, inland waterway or air transport is concerned.
It takes the form of the carrier EORI number, if the carrier is connected to the customs system and he wishes to receive any of notifications laid down in Article 185(3) or in Article 187(2) of Implementing Regulation (EU) 2015/2447.
Where a carrier EORI number or a carrier third country unique identification number is provided, his name and address shall not be provided.
Party to be notified at entry of the arrival of the goods. This information needs to be provided where applicable. It takes the form of the notify party EORI number whenever this number is available to the person lodging the summary declaration. If the notify party EORI number is not available, the full name and address of the notify party shall be provided.
Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration. The structure of that number corresponds to the structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.
Where the notify party EORI number or the notify party third country unique identification number is provided, his name and address shall not be provided.
Entry summary declaration: where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, in which case the consignee is not mentioned and code 10600 is entered, the notify party shall always be provided.
Exit summary declaration: where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, in which case the consignee is not mentioned, the particulars of notify party shall always be provided in the field for ‘consignee’ instead of the ‘consignee’ particulars. When an export declaration contains the particulars for the exit summary declaration, code 30600 is entered in Box 44 of the export declaration concerned.
Identity and nationality of active means of transport crossing the border of the customs territory of the Union. The definitions provided for in Appendix C1 for SAD box 18 shall be used for identity. Where sea and inland waterways transport is concerned, the IMO ship identification number or unique European Vessel Identification Number (ENI) shall be declared. Where air transport is concerned, no information should be provided
The codes provided for in Appendix D1 for SAD box 21 shall be used for nationality where this information is not yet included in the identity.
Rail mode of transport: the wagon number shall be provided.
Diversion request: This information shall take the form of the IMO ship identification number, the ENI code or the IATA flight number for sea, inland waterways or air transport respectively.
For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the code-share partners' flight numbers shall be used.
Identification of the journey of the means of transport, for example voyage number, flight number, trip number, if applicable.
For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the code-share partners' flight numbers shall be used.
Rail mode of transport: the train number shall be provided. This data element shall be provided in case of multimodal transport, where applicable.
Identification of the first arrival location in the Customs territory. This would be a port for sea, airport for air and border post for land crossing.
The code shall adhere to the following pattern: UN/LOCODE (an..5) + national code (an..6).
Road and rail modes of transport: the code shall follow the pattern provided for customs offices in Appendix D1.
Diversion request: the code of the declared customs office of first entry must be provided.
Diversion request: the code of the actual customs office of first entry must be provided.
Diversion request: Codes provided for in Appendix D1 for SAD box 2 shall be used.
Date and time/scheduled date and time of arrival of means of transport at (for air) first airport, (land) arrival at first border post and (sea) arrival at first port, code. n12 (CCYYMMDDHHMM) shall be used. Local time of first place of arrival shall be provided.
Diversion request: This information shall be limited to the date; code n8 (CCYYMMDD) shall be used.
Identification in a chronological order of the countries through which goods are routed between the country of original departure and final destination. This comprises the countries of original departure and of final destination of the goods. Codes provided for in Appendix D1 for SAD Box 2 shall be used. This information is to be provided to the extent known.
Exit express consignments summary declarations — postal consignments: only the country of final destination of the goods shall be provided.
Entry express consignments summary declarations — postal consignments: only the country of original departure of the goods shall be provided.
Code provided for in Appendix D1 for SAD Box 22 for the currency in which the commercial invoice was drawn up.
This information is used in conjunction with ‘Item amount’ where it is necessary for the calculation of import duties.
Member States may waive this requirement for simplified declarations at import where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.
[Ref.: SAD Boxes 22 and 44]
Entry summary declaration: Mode of transport corresponding to the active means of transport in which the goods are expected to enter the customs territory of the Union. In the case of combined transportation, the rules set out in Appendix C1 explanatory note for box 21 shall apply.
Where air cargo is transported on modes of transport other than air, the other mode of transport shall be declared.
Codes 1, 2, 3, 4, 7, 8 or 9 as provided for in Appendix D1 for SAD box 25 shall be used.
[Ref.: SAD box 25].
Code provided for in Appendix D1 for SAD box 29 for the intended customs office of exit.
Exit express consignments summary declarations — postal consignments:
this element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader.
Precise location where the goods may be examined.
[Ref.: SAD Box 30]
Name of a seaport, airport, freight terminal, rail station or other place at which goods are loaded onto the means of transport being used for their carriage, including the country where it is located.
Entry express consignments summary declarations — postal consignments:
This element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader
Road and rail modes of transport: this can be the place where goods were taken over according to the transport contract or the TIR customs office of departure.
Name of the seaport, airport, freight terminal, rail station or other place at which the goods are unloaded from the means of transport having been used for their carriage, including the country where it is located.
Road and rail modes of transport: where the code is not available, the name of the place shall be provided, with the maximum level of precision available.
Note: This element provides useful information for procedure management.U.K.
Summary declarations: it is a plain language description that is precise enough for Customs services to be able to identify the goods. General terms (i.e. ‘consolidated’, ‘general cargo’ or ‘parts’) cannot be accepted. A list of such general terms will be published by the Commission. It is not necessary to provide this information where the Commodity code is provided.
Simplified procedures: it is a description for tariff purposes.
[Ref.: SAD Box 31]
Code provided for in Appendix D1 for SAD box 31 for the intended customs office of exit.
Number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or number of pieces, if unpackaged. This information shall not be provided where goods are in bulk.
[Ref.: SAD Box 31]
Free form description of the marks and numbers on transport units or packages.
This information shall only be provided for packaged goods where applicable. Where goods are containerised, the container number can replace the shipping marks, which can however be provided by the trader where available. A UCR or the references in the transport document that allows for the unambiguous identification of all packages in the consignment may replace the shipping marks.
Note: This element helps to identify consignments.U.K.
[Ref.: SAD Box 31]
Marks (letters and/or numbers) which identify the container.
[Ref.: SAD Box 31]
Number of the item in relation to the total number of items contained in the declaration, the summary declaration or the diversion request.
Diversion request: where the MRN is provided and the diversion request does not concern all items of goods of an entry summary declaration, the person requesting the diversion shall provide the relevant item numbers attributed to the goods in the original entry summary declaration.
To be used only where there is more than one item of goods.
Note: This element, which is automatically generated by computer systems, helps to identify the item of goods concerned within the declaration.U.K.
[Ref.: SAD Box 32]
Code number corresponding to the item in question;
Entry summary declarations: first four digits of the CN code; It is not necessary to provide this information where the goods description is provided.
Simplified declaration import: 10-digit TARIC code. Traders may supplement this information, where appropriate, with additional TARIC codes. Member States may waive this requirement for simplified declarations at import where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.
Exit summary declarations: first four digits of the CN code. It is not necessary to provide this information where the goods description is provided.
Simplified declaration export: 8-digit CN code. Traders may complement this information, where appropriate, with additional TARIC codes. Member States may waive this requirement for simplified declarations at export where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.
[Ref.: SAD Box 33]
Weight (mass) of goods including packaging but excluding the carrier's equipment for the declaration.
Where possible, the trader can provide that weight at declaration item level.
Simplified declaration import: this information shall be provided only where it is necessary for the calculation of import duties.
Member States may waive this requirement for simplified declarations at import where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.
[Ref.: SAD Box 35]
Procedure code as provided for in Appendix D1 for SAD Box 37, 1st and 2nd subdivisions.
Member States may waive the obligation to provide the codes as defined in Appendix D1 for Box 37, 2nd subdivision of the SAD for simplified declarations at import and export where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.
Weight (mass) of the goods themselves without any packing.
Member States may waive this requirement for simplified declarations at import and export where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.
[Ref.: SAD Box 38]
Price of the goods for the declaration item concerned. This information is used in conjunction with ‘Currency code’ where it is necessary for the calculation of import duties.
Member States may waive this requirement for simplified declarations at import where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.
[Ref.: SAD Box 42]
It is the reference number of entry into the records for the procedure described in Article 182 of the Code. Member States may waive this requirement where other satisfactory consignments tracing systems are in place.
Enter code 10100 where Article 2 paragraph 1 of Regulation (EC) No 1147/2002(7) applies (goods imported with airworthiness certificates).
[Ref.: SAD Box 44]
Number of the authorisation for simplifications. Member States may waive this requirement where they are satisfied that their computer systems are able to derive this information without ambiguity from other elements of the declaration, such as the trader identification.
The United Nations Dangerous Goods Identifier (UNDG) is the unique serial number (n4) assigned within the United Nations to substances and articles contained in a list of the dangerous goods most commonly carried.
This element shall only be provided where it is relevant.
The identification numbers of the seals affixed to the transport equipment, where applicable.
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 credit transfer
Account holder with carrier
Not pre-paid
This information is to be provided only where available.
Date at which the respective declarations were issued and when appropriate, signed or otherwise authenticated.
For entry into the declarant's records pursuant to Article 182 of the Code, this is the date of entry into the records.
[Ref.: SAD Box 54]
[Ref.: SAD Box 54]
Coded element that indicates the special circumstance the benefit of which is claimed by the trader concerned.
Postal and express consignments
Road mode of transport
Rail mode of transport
Authorised economic operators
This element needs to be provided only where the benefit of a special circumstance other than those referred to under Table 1 is requested by the person lodging the summary declaration.
This element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader.
Identification of the subsequent customs offices of entry in the customs territory of the Union.
This code needs to be provided when the code for the mode of transport at the border is 1, 4 or 8.
The code shall adhere to the pattern provided in Appendix D1 for SAD Box 29 for the customs office of entry.
a Under no circumstances may users be required to complete these boxes on copy No 5 for the purposes of transit. | |||
b The Member State of dispatch can choose whether these particulars appear on the copies specified. | |||
Box number | Copies | Box number | Copies |
---|---|---|---|
I. BOXES FOR OPERATORS | |||
1 | 1 to 8 except middle subdivision: | 27 | 1 to 5a |
1 to 3 | 28 | 1 to 3 | |
2 | 1 to 5a | 29 | 1 to 3 |
3 | 1 to 8 | 30 | 1 to 3 |
4 | 1 to 8 | 31 | 1 to 8 |
5 | 1 to 8 | 32 | 1 to 8 |
6 | 1 to 8 | 33 | first subdivision on the left: 1 to 8 |
7 | 1 to 3 | remainder: 1 to 3 | |
8 | 1 to 5a | 34a | 1 to 3 |
9 | 1 to 3 | 34b | 1 to 3 |
10 | 1 to 3 | 35 | 1 to 8 |
11 | 1 to 3 | 36 | — |
12 | — | 37 | 1 to 3 |
13 | 1 to 3 | 38 | 1 to 8 |
14 | 1 to 4 | 39 | 1 to 3 |
15 | 1 to 8 | 40 | 1 to 5a |
15a | 1 to 3 | 41 | 1 to 3 |
15b | 1 to 3 | 42 | — |
16 | 1, 2, 3, 6, 7 and 8 | 43 | — |
17 | 1 to 8 | 44 | 1 to 5a |
17a | 1 to 3 | 45 | — |
17b | 1 to 3 | 46 | 1 to 3 |
18 | 1 to 5a | 47 | 1 to 3 |
19 | 1 to 5a | 48 | 1 to 3 |
20 | 1 to 3 | 49 | 1 to 3 |
21 | 1 to 5a | 50 | 1 to 8 |
22 | 1 to 3 | 51 | 1 to 8 |
23 | 1 to 3 | 52 | 1 to 8 |
24 | 1 to 3 | 53 | 1 to 8 |
25 | 1 to 5a | 54 | 1 to 4 |
26 | 1 to 3 | 55 | — |
56 | — | ||
II. ADMINISTRATIVE BOXES | |||
A | 1 to 4b | C | 1 to 8b |
B | 1 to 3 | D | 1 to 4 |
a The Member State of dispatch can choose whether these particulars appear on the copies specified. | |||
Box number | Copies | Box number | Copies |
---|---|---|---|
I. BOXES FOR OPERATORS | |||
1 | 1 to 4 except middle subdivision: | 27 | 1 to 4 |
1 to 3 | 28 | 1 to 3 | |
2 | 1 to 4 | 29 | 1 to 3 |
3 | 1 to 4 | 30 | 1 to 3 |
4 | 1 to 4 | 31 | 1 to 4 |
5 | 1 to 4 | 32 | 1 to 4 |
6 | 1 to 4 | 33 | first subdivision on the left: 1 to 4 |
7 | 1 to 3 | remainder: 1 to 3 | |
8 | 1 to 4 | 34a | 1 to 3 |
9 | 1 to 3 | 34b | 1 to 3 |
10 | 1 to 3 | 35 | 1 to 4 |
11 | 1 to 3 | 36 | 1 to 3 |
12 | 1 to 3 | 37 | 1 to 3 |
13 | 1 to 3 | 38 | 1 to 4 |
14 | 1 to 4 | 39 | 1 to 3 |
15 | 1 to 4 | 40 | 1 to 4 |
15a | 1 to 3 | 41 | 1 to 3 |
15b | 1 to 3 | 42 | 1 to 3 |
16 | 1 to 3 | 43 | 1 to 3 |
17 | 1 to 4 | 44 | 1 to 4 |
17a | 1 to 3 | 45 | 1 to 3 |
17b | 1 to 3 | 46 | 1 to 3 |
18 | 1 to 4 | 47 | 1 to 3 |
19 | 1 to 4 | 48 | 1 to 3 |
20 | 1 to 3 | 49 | 1 to 3 |
21 | 1 to 4 | 50 | 1 to 4 |
22 | 1 to 3 | 51 | 1 to 4 |
23 | 1 to 3 | 52 | 1 to 4 |
24 | 1 to 3 | 53 | 1 to 4 |
25 | 1 to 4 | 54 | 1 to 4 |
26 | 1 to 3 | 55 | — |
56 | — | ||
II. ADMINISTRATIVE BOXES | |||
A | 1 to 4a | C | 1 to 4 |
B | 1 to 3 | D/J | 1 to 4 |
The forms shall be printed in green ink.
copies 1, 2, 3 and 5 shall have at the right hand edge a continuous margin, coloured respectively red, green, yellow and blue,
copies 4, 6, 7 and 8 shall have at the right hand edge a broken margin coloured respectively blue, red, green and yellow;
On forms conforming to the specimens shown in appendices B2 and B4, copies 1/6, 2/7, 3/8 and 4/5 shall have at the right hand edge a continuous margin, and to the right of this a broken margin coloured respectively red, green, yellow and blue.
The width of these margins shall be approximately 3 mm. The broken margins shall comprise a series of squares with a side measurement of 3 mm each one separated by 3 mm.
The copies on which the data contained in the forms shown in appendices B1 and B3 must appear by a self-copying process are shown in Appendix B5.The copies on which the data contained in the forms shown in appendices B2 and B4 must appear by a self-copying process are shown in Appendix B6.
where Union legislation refers to a declaration for placing goods under a customs procedure or for re-exportation;
as necessary during the transitional period provided for in an act of accession to the Union, in trade between the Union as constituted prior to that accession and the new Member States, and between the latter, in respect of goods for which customs duties and charges having equivalent effect have not yet been fully eliminated or which remain subject to other measures provided for in the act of accession;
where Union rules specifically provide for their use, in particular within the framework of the Union transit procedure for the transit declaration for travellers and for the fallback procedure.
copy 1 is kept by the authorities of the Member State in which export (dispatch) or Union transit formalities are completed,
copy 2 is used for statistical purposes by the Member State of export. This copy can be used as well for statistical purposes by the Member State of dispatch in cases of trade between parts of the customs territory of the Union with a different fiscal regime,
copy 3 is returned to the exporter after being stamped by the customs authority,
copy 4 is kept by the office of destination upon completion of the Union transit operation or as the document providing evidence of the customs status of Union goods,
copy 5 is the return copy for the Union transit procedure,
copy 6 is kept by the authorities of the Member State in which import formalities are completed,
copy 7 is used for statistical purposes by the Member State of import. This copy can be used as well for statistical purposes by the Member State of import in cases of trade between parts of the customs territory of the Union with a different fiscal regime,
copy 8 is returned to the consignee.
Various combinations are therefore possible, such as:
export, outward processing or re-export: copies 1, 2 and 3,
Union transit: copies 1, 4 and 5,
customs procedures at import: copies 6, 7 and 8.
Each subset must be designed in such a way that where boxes must contain identical information in the two Member States involved, such information can be entered directly by the exporter or the holder of the procedure on copy 1 and will then appear, by means of chemical treatment of the paper, on all the copies. Where, however, for any reason (in particular where the content of the information differs according to the stage of the operation involved) the information is not to be transmitted from one Member State to another, the desensitisation of the self-copying paper must confine reproduction to the copies concerned.
Where declarations are to be processed by computer, use may be made of subsets taken from sets in which each copy has a dual function: 1/6, 2/7, 3/8, 4/5.
In this case, in each subset, the numbers of the copies being used must be shown by striking through the numbers, in the margin of the form, referring to the copies not being used.
Every such subset must be designed so that the particulars which have to appear on each copy will be reproduced by means of chemical treatment of the paper.
the colour used for printing,
the use of italic characters,
the printing of a background for the Union transit boxes.
Where a transit declaration is processed at an office of departure by a computerised system, one copy of the declaration must be lodged at that office.
The forms contain a number of boxes only some of which will be used, depending on the customs procedure(s) in question.
Without prejudice to the application of simplified procedures, the boxes which may be completed for each procedure are set out in the following table. The specific provisions concerning each box as they are described in Title II apply without prejudice to the status of the boxes as defined in the table.
Note that the status listed below have no bearing on the fact that certain particulars are collected only where circumstances warrant it. For example, the supplementary units in box 41 (status ‘A’) will only be collected where required by the TARIC.
Box Nos | A | B | C | D | E | F | G | H | I | J |
---|---|---|---|---|---|---|---|---|---|---|
1(1) | A | A | A | A | A | A | A | A | ||
1(2) | A | A | A | A | A | A | A | A | ||
1(3) | A | A | ||||||||
2 | B[1] | A | B | B | B | B | B | B | B | |
2 (No) | A | A | A | A | A | B | A | B | B | |
3 | A [2][3] | A [2][3] | A [2][3] | A [2][3] | A [2][3] | A [2][3] | A [2][3] | A [2][3] | A [2][3] | A [2][3] |
4 | B | B | B | A [4] | A | B | B | |||
5 | A | A | A | A | A | A | A | A | A | A |
6 | B | B | B | B | B[4] | B | B | |||
7 | C | C | C | C | C | A [5] | C | C | C | |
8 | B | B | B | B | B | A[6] | B | B | B | |
8 (No) | B | B | B | B | B | B | A | A | A | |
12 | B | B | ||||||||
14 | B | B | B | B | B | B | B | B | B | |
14 (No) | A | A | A | A | A | A | A | A | A | |
15 | A[2] | |||||||||
15a | B | B | B | B | B | A [5] | A | A | B | |
17 | A [2] | |||||||||
17a | A | A | A | B | A | A [5] | B | B | B | |
17b | B | B | B | |||||||
18 (Identity) | B [1] [7] | B [7] | B [7] | A [7] [24] | B [7] | B [7] | ||||
18 (Nationality) | A [8][24] | |||||||||
19 | A[9] | A[9] | A[9] | A[9] | A[9] | B [4] | A[9] | A[9] | A[9] | |
20 | B[10] | B[10] | B[10] | B[10] | B[10] | |||||
21 (Identity) | A [1] | B [8] | ||||||||
21 (Nationality) | A[8] | A[8] | A[8] | A[8] | A[8] | A[8] | ||||
22 (Currency) | B | B | B | A | A | |||||
22(Amount) | B | B | B | C | C | |||||
23 | B[11] | B[11] | B[11] | B[11] | B[11] | |||||
24 | B | B | B | B | B | |||||
25 | A | B | A | B | A | B | A | A | B | |
26 | A[12] | B[12] | A[12] | B[12] | A[12] | B[12] | A[13] | A[13] | B[13] | |
27 | B | |||||||||
29 | B | B | B | B | B | B | B | B | ||
30 | B | B[1] | B | B | B | B [14] | B | B | B | |
31 | A | A | A | A | A | A | A | A | A | A |
32 | A[3] | A[3] | A[3] | A[3] | A[3] | A[3] | A[3] | A[3] | A[3] | A[3] |
33(1) | A | A | A | A | A [16] | A[17] | A | A | B | |
33(2) | A | A | B | |||||||
33(3) | A | A | A | A | B | |||||
33(4) | A | A | A | A | B | |||||
33(5) | B | B | B | B | B | B | B | B | ||
34a | C[1] | A | C | C | C | A | A | A | ||
34b | B | B | B | |||||||
35 | B | A | B | A | B | A | A | B | B | A |
36 | A | A [17] | ||||||||
37(1) | A | A | A | A | A | A | A | A | ||
37(2) | A | A | A | A | A | A | A | A | ||
38 | A | A | A | A | A | A[17] | A[17] | A[18] | A | A |
39 | B[19] | B | ||||||||
40 | A | A | A | A | A | A | A | A | A | A |
41 | A | A | A | A | A | A | A | A | ||
42 | A | A | ||||||||
43 | B | B | ||||||||
44 | A | A | A | A | A | A [4] | A | A | A | A |
45 | B | B | ||||||||
46 | A[25] | B[25] | A[25] | B [25] | A[25] | A[25] | A[25] | B[25] | ||
47 (Type) | BC [20] | BC [20] | BC [20] | A [18][21] [22] | A [18] [21] [22] | |||||
47 (Tax base) | B | B | B | B | A [18] [21] [22] | A [18] [21] [22] | B | |||
47 (Rate) | BC[20] | BC[20] | BC[20] | BC[18][20][22] | BC[20] | |||||
47 (Amount) | BC[20] | BC[20] | BC[20] | BC[18][20][22] | BC[20] | |||||
47 (Total) | BC[20] | BC[20] | BC[20] | BC[18][20][22] | BC[20] | |||||
47 (MP) | B | B | B | B [18][22] | B | |||||
48 | B | B | B | B | B | |||||
49 | B[23] | A | B[23] | A | B[23] | B[23] | B[23] | A | ||
50 | C | C | C | A | ||||||
51 | A [4] | |||||||||
52 | A | |||||||||
53 | A | |||||||||
54 | A | A | A | A | A | A | A | A | A | |
55 | A | |||||||||
56 | A |
Column headings | Codes used for box 37, 1st subdivision | |
---|---|---|
A: | Export/Dispatch | 10, 11, 23 |
B: | Customs warehousing procedure in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds | 76, 77 |
C: | Re-export after a special procedure other than the customs warehousing procedure | 31 |
D: | Re-export after customs warehousing | 31 |
E: | Outward processing | 21, 22 |
F: | Transit | |
G: | Customs status of Union goods | |
H: | Release for free circulation | 01, 07, 40, 42, 43, 45, 48, 49, 61, 63, 68 |
I: | Placing of goods under inward processing or temporary admission | 51, 53, 54 |
J: | Placing under a customs warehouse | 71, 78 |
:
Mandatory: Particulars required by every Member State
:
Optional for the Member States: Particulars which Member States may decide to waive
:
Optional for operators: Particulars which operators may decide to supply but which cannot be demanded by the Member States
[1] | This box is mandatory for agricultural products with export refunds. |
[2] | This particular may only be required for non-computerised procedures. |
[3] | When the declaration covers only one item of goods, the Member States may provide for this box to be left empty, the figure ‘1’ having been entered in box 5. |
[4] | This box is mandatory for the NCTS in the manner provided for in Appendix C2. |
[5] | This particular may only be required for computerised procedures. |
[6] | This box is optional for the Member States where the consignee is not established in the Union nor in a common transit country. |
[7] | Not for use in the case of postal consignments or carriage by fixed transport installations. |
[8] | Not for use in the case of postal consignments or carriage by fixed transport installations or rail. |
[9] | This particular may be required for non-computerised procedures. In the case of computerised procedures, Member States need not collect this particular if they can deduce it from information elsewhere in the declaration and so transmit it to the Commission in compliance with the provisions on the collection of external trade statistics. |
[10] | Member States may only require completion of the third subdivision where the customs administration is calculating customs value on behalf of the economic operator. |
[11] | Member States may only require this information in cases in which the rules on the monthly fixing of exchange rates laid down in [ex Title V, Chapter 6] do not apply. |
[12] | This box must not be completed when export formalities are carried out at the point of exit from the Union. |
[13] | This box must not be completed where the import formalities are carried out at the point of entry into the Union. |
[14] | This box may be used in the NCTS in the manner provided for in Appendix C2. |
[16] | This subdivision must be completed where:
|
[17] | For completion only where Union legislation so provides. |
[18] | This information is not required for goods eligible for relief from import duties, unless the customs authorities consider it necessary for the application of the provisions governing the release for free circulation of the goods concerned. |
[19] | Member States may waive this obligation if their systems allow them to deduce this information automatically and unambiguously from information elsewhere in the declaration. |
[20] | This information is not to be provided when customs administrations calculate duties on behalf of operators on the basis of information elsewhere in the declaration. It is otherwise optional for the Member States. |
[21] | This information is not to be provided when customs administrations calculate duties on behalf of operators on the basis of information elsewhere in the declaration. |
[22] | Where the declaration is accompanied by the document referred to in Article 6 of this Delegated Regulation, Member States may waive completion of this box. |
[23] | This box is to be completed where the declaration of placing of goods under a customs procedure is used to discharge a customs warehousing procedure. |
[24] | Where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the holder of the procedure to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55. |
[25] | The Member State of acceptance of the declaration may waive the obligation to provide this information where it is in position to assess it correctly and has implemented calculation routines to provide a result compatible with statistical requirement. |
Whenever a particular subset contains one or more copies which may be used in a Member State other than the one in which it was first completed, the forms must be completed by typewriter or by a mechanographical or similar process. For ease of completion by typewriter the form should be inserted in the machine in such a way that the first letter of the particulars to be entered in box 2 is placed in the position box in the top left-hand corner.
Where all the copies of a subset are intended for use in the same Member State, they may be filled in legibly by hand, in ink and in block capitals, provided that this is allowed in that Member State. The same applies to the particulars to be given on the copies used for the purposes of the Union transit procedure.
The form must contain no erasures or overwriting. Any alterations must be made by crossing out the incorrect particulars and adding those required. Any alterations made in this way must be initialled by the person making them and expressly endorsed by the competent authorities. The latter may, where necessary, require a new declaration to be lodged.
In addition, the forms may be completed using an automatic reproduction process instead of any of the procedures mentioned above. They may also be produced and completed by this means on condition that the provisions concerning the specimen forms, format, language used, legibility, absence of erasures and overwriting, and amendments are strictly observed.
Only numbered boxes are to be completed, as appropriate, by operators. The other boxes, identified by a capital letter, are for administrative use.
Without prejudice to general remark 2, the copies which are to remain at the office of export/dispatch or departure must bear the original signature of the persons concerned.
The lodging with a customs office of a declaration signed by the declarant or his representative shall indicate that the person concerned is declaring the goods in question for the procedure applied for and, without prejudice to the possible application of sanctions, shall be held responsible, in accordance with the provisions in force in the Member States, in respect of:
the accuracy of the information given in the declaration,
the authenticity of the documents attached,
the observance of all the obligations inherent in the placement of the goods in question under the procedure concerned.
The signature of the holder of the procedure or, where applicable, his authorised representative commits him in respect of all particulars relating to the Union transit operation pursuant to the provisions on Union transit laid down in the Code and in this Regulation and as listed in section B above.
As regards Union transit formalities and formalities at destination, it is in the interests of each person intervening in the operation to check the contents of his declaration before signing it and lodging it with the customs office. In particular, any discrepancy found by the person concerned between the goods which he is to declare and any particulars already entered on the forms being used must immediately be reported by that person to the customs authority. In such cases the declaration must then be made out on fresh forms.
Unless Title III provides otherwise, a box that is not to be used should be left completely blank.
In the first subdivision, enter the relevant Union code from Appendix D1.
In the second subdivision, enter the type of declaration using the relevant Union code from Appendix D1.
In the third subdivision, enter the relevant Union code from Appendix D1.
Enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the consignor/exporter does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
For the purposes of this Appendix, the definition of ‘exporter’ is that given in Union customs legislation. In this context, ‘consignor’ refers to an operator that acts as an exporter in the cases referred to in Article 134 of Delegated Regulation (EU) 2015/2446.
Enter the full name and address of the person concerned.
In the case of groupage consignments, the Member States may provide that the word various be entered in this box, and the list of consignors/exporters to be attached to the declaration.
Enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For example, if there is one ex form and two EX/c forms, enter 1/3 on the ex form, 2/3 on the first EX/c form and 3/3 on the second EX/c form.
Where the declaration is made up from two sets of four copies instead of one set of eight copies, the two sets are to be treated as one for the purpose of establishing the number of forms.
Enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are authorised by the competent authority.
Enter in figures the total number of items declared by the person concerned in all the forms and continuation forms (or loading lists or commercial lists) used. The number of items must correspond to the number of boxes 31 to be completed.
Enter in figures the total number of packages making up the consignment in question.
This entry concerns the commercial reference number assigned by the person concerned to the consignment in question. It may take the form of a Unique Consignment Reference Number (UCR)(10).
Enter the full name and address of the person(s) to whom the goods are to be delivered.
Where an identification number is required, enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. If an EORI number has not been assigned to the consignee, enter the number required by the legislation of the Member State concerned.
Where an identification number is required and the declaration includes the particulars for an exit summary declaration as set out in Appendix A and facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, that identification number may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. The structure of that third country unique identification number corresponds to the structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’, in Appendix A.
In the case of groupage consignments, the Member States may provide that the word ‘various’ be entered in this box, and the list of consignees attached to the declaration.
Enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the declarant/representative does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
Enter the full name and address of the person concerned.
If the declarant and the exporter/consignor are the same person, enter ‘exporter’ or ‘consignor’.
To designate the declarant or the status of the representative, use the relevant Union code from Appendix D1.
Enter in box 15a the relevant Union code from Appendix D1 for the Member State in which the goods are located at the time of their release into the procedure.
However, where it is known that the goods were brought from another Member State to the Member State in which the goods are located at the time of their release into the customs procedure, indicate this other Member State, on condition that
the goods were brought from there only for the purpose of export, and
the exporter is not established in the Member State in which the goods are located at the time of their release into the customs procedure and
the entry into the Member State in which the goods are located at the time of their release into the customs procedure was not an intra-Union acquisition of goods or transaction treated as such as referred to in Council Directive 2006//112/EC.
However, where goods are exported following an inward processing procedure, indicate the Member State where the last processing activity was carried out.
Using the relevant Union code from Appendix D1, enter in box 17a the last country of destination of the goods to be exported as known at the time of export.
Enter the identity of the means of transport on which the goods are directly loaded at the time of export or transit formalities, followed by the nationality of the means of transport (or that of the vehicle propelling the others if there are several means of transport) in the form of the relevant Union code from Appendix D1. If a tractor and trailer with different registration numbers are used, enter the registration numbers of both the tractor and the trailer together with the nationality of the tractor.
Depending on the means of transport concerned, the following details concerning identity may be entered:
Means of transport | Method of identification |
---|---|
Sea and inland waterway transport | Name of vessel |
Air transport | Number and date of flight (where there is no flight number, enter the aircraft's registration number) |
Road transport | Vehicle registration number |
Rail transport | Wagon number |
However, in respect of transit operations where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the holder of the procedure to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55.
Using the relevant Union code from Appendix D1, enter the presumed situation when crossing the external Union frontier, based on the information available at the time of completion of the export formalities.
Using the relevant Union codes and headings from Appendix D1, give particulars of the terms of the commercial contract.
Using the relevant Union code from Appendix D1, enter the nationality of the active means of transport crossing the Union's external frontier as known at the time of completion of formalities.
In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.
Depending on the means of transport concerned, the following details concerning identity may be entered:
Means of transport | Method of identification |
---|---|
Sea and inland waterway transport | Name of vessel |
Air transport | Number and date of flight (where there is no flight number, enter the aircraft's registration number) |
Road transport | Vehicle registration number |
Rail transport | Wagon number |
Using the relevant code from Appendix D1, enter in the first subdivision the currency in which the commercial invoice was drawn up.
Enter in the second subdivision the invoiced price for all goods declared.
This box contains the exchange rate in force between the invoice currency and the currency of the Member State concerned.
Using the relevant codes from Appendix D1, enter the type of the transaction concerned.
Using the relevant Union code from Appendix D1, enter the mode of transport corresponding to the active means of transport which it is expected will be used on exit from the customs territory of the Union.
Using the relevant Union code from Appendix D1, enter the mode of transport upon departure.
Using a code where required, enter the place, as known at the time of completion of formalities, at which the goods are to be loaded onto the active means of transport on which they are to cross the Union frontier.
Using the relevant Union code from Appendix D1, enter the customs office by which it is intended that the goods should leave the customs territory of the Union.
Enter the precise location where the goods may be examined.
Enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, enter the number of such goods covered by the declaration together with the particulars needed to identify them. The description of the goods means the normal trade description. Where box 33 Commodity Code is to be completed, the description must be precise enough to allow the goods to be classified. This box must also contain the particulars required by any specific legislation. Using the relevant Union code from Appendix D1, enter the kind of the packages.
If containers are used, their identifying marks should also be entered in this box.
Enter the number of the item in question in relation to the total number of items declared in the forms and continuation forms used, as described in the note to box 5.
Enter the code number corresponding to the item in question, as described in Appendix D1.
Operators completing box 34a should use the relevant Union code from Appendix D1 to enter the country of origin, as defined in Title II of the Code.
Enter the region of dispatch or production of the goods in question in Box 34b.
Enter the gross mass, expressed in kilograms, of the goods described in the relevant box 31. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.
Where a transit declaration covers several types of goods, the total gross mass needs only be entered in the first box 35, the remaining boxes 35 being left blank. Member States may extend this rule to all procedures referred to under columns A to E and G of the table in Title I, B.
Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:
from 0,001 to 0,499: rounding down to the nearest kg,
from 0,5 to 0,999: rounding up to the nearest kg.
A gross mass of less than 1 kg should be entered as 0,xyz (e.g. 0,654 for a package of 654 grams).
Using the relevant Union code from Appendix D1, enter the procedure for which the goods are declared.
Enter the net mass, expressed in kilograms, of the goods described in the relevant box 31. The net mass is the mass of the goods without any packaging.
Using the relevant Union codes from Appendix D1, enter the reference particulars of documents preceding export to a third country/dispatch to a Member State.
Where the declaration concerns goods re-exported following discharge of the customs warehousing procedure in a type B customs warehouse, enter the reference particulars of the declaration entering goods for that procedure.
In the case of a declaration entering goods for the Union transit procedure, give the reference for the previous customs destination or corresponding customs documents. Where, in the case of non-computerised transit procedures, more than one reference has to be entered, the Member States may provide that the word ‘various’ be entered in this box and a list of the references concerned accompany the transit declaration.
Where necessary, enter the quantity of the item in question, expressed in the unit laid down in the goods nomenclature.
Using the relevant codes from Appendix D1, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration.
The subdivision ‘A.I. code’ (Additional information code) must not be used.
Where a re-export declaration discharging the customs warehousing procedure is lodged with a customs office other than the supervising office, enter the name and full address of the supervising office.
Declarations made in Member States which, during the transitional period for the introduction of the euro, give the opportunity to operators to opt for the use of the euro unit for the establishment of their customs declarations must include in this box, preferably in the subdivision in the bottom right-hand corner, an indicator of the currency unit, national unit or euro unit, used.
Member States may provide that this indicator be entered only in box 44 for the first item of goods of the declaration. In this case, the information will be deemed valid for all the goods items of the declaration.
This indicator will be constituted by the iso-alpha-3 currency code (ISO 4217).
Enter the statistical value expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the export formalities are completed, in accordance with the Union provisions in force.
Enter the tax base applicable (value, weight or other). Using, where necessary, the relevant Union codes from Appendix D1, the following should be shown on each line:
the type of tax (e.g. excise duties),
the tax base,
the rate of tax applicable,
the amount of tax payable,
the method of payment chosen (MP).
The amounts in this box must be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the export formalities are completed.
Enter, where applicable, the reference particulars of the authorisation in question; deferred payment here refers both to deferred payment of customs duties and to tax credit.
Using the relevant Union code from Appendix D1, enter the reference particulars of the warehouse.
Enter the full name (person or company) and address of the holder of the procedure, together with the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the EORI number is provided, Member States may waive the obligation to provide the full name (person or company) and address. Where appropriate, enter the full name (person or company) of the authorised representative signing on behalf of the holder of the procedure.
Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of departure. Where the holder of the procedure is a legal person, the signatory should add his capacity after his signature and full name.
For export operations, the declarant or his representative may enter the name and address of a person established in the district of the office of exit to whom copy 3 of the declaration endorsed by the said office may be given.
Enter the code for the intended office of entry into each common transit country to be crossed and the office of entry by which the goods re-enter the customs territory of the Union after having crossed the territory of a common transit country, or, where the shipment is to cross a territory other than that of the Union or of a common transit country, the office of exit by which the transport leaves the Union and the office of entry by which it re-enters the Union.
Using the relevant Union code from Appendix D1, enter the customs offices concerned.
Using the relevant Union codes from Appendix D1, enter the type of guarantee or guarantee waiver used for the operation as well as, as appropriate, the number of the comprehensive guarantee certificate, the guarantee waiver certificate, or the individual guarantee voucher and the office of guarantee.
Where a comprehensive guarantee, guarantee waiver or individual guarantee is not valid for one or more of the following countries, add after ‘not valid for’ the codes from Appendix D1 for the country or countries concerned:
non-EU contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods,
Andorra,
San Marino.
Where an individual guarantee in the form of a cash deposit or by means of vouchers is used it shall be valid for all the contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods.
Using the relevant Union code from Appendix D1, enter the office where the goods are to be presented in order to complete the Union transit operation.
Enter the place and date of completion of the declaration.
Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of export/dispatch, followed by the full name of that person. Where that person is a legal person, the signatory should add his capacity after his signature and full name.
Between the time when the goods leave the office of export and/or departure, and the time when they arrive at the office of destination, certain particulars may have to be entered on the copies of the Single Administrative Document accompanying the goods. These particulars concern the transport operation and are to be entered on the document in the course of the operation by the carrier responsible for the means of transport on which the goods are directly loaded. The particulars may be added legibly by hand; in this case, the form should be completed in ink in block capitals.
These particulars, which only appear on copies 4 and 5, concern the following boxes:
Transhipment: Use box 55.
The first three lines of this box are to be completed by the carrier where, during the operation in question, the goods are transhipped from one means of transport to another or from one container to another.
The carrier may not tranship goods without the prior authorisation of the customs authorities of the Member State in whose territory the transhipment is to be made.
Where those authorities consider that the transit operation may continue in the normal way, they shall, once they have taken any steps that may be necessary, endorse copies 4 and 5 of the transit declaration.
Other incidents: Use box 56.
Box to be completed in accordance with existing obligations under the Union transit procedure.
In addition, where the goods were loaded on a semi-trailer and only the tractor vehicle is changed during the journey (without the goods being handled or transhipped) enter in this box the registration number of the new tractor. In such cases endorsement by the competent authorities is not necessary.
In the first subdivision, enter the relevant Union code from Appendix D1.
In the second subdivision, enter the type of declaration using the relevant Union code from Appendix D1.
Enter the full name and address of the last seller of the goods prior to their importation into the Union.
Where an identification number is required, the Member States may waive provision of the full name and address of the person concerned.
Where an identification number is required, enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. If an EORI number has not been assigned to the consignor/exporter, enter the number requested by the legislation of the Member State concerned.
In the case of groupage consignments, the Member States may provide that the word ‘various’ be entered in this box, and the list of consignors/exporters attached to the declaration.
Enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For example, if there is one IM form and two IM/c forms, enter ‘1/3’ on the IM form, ‘2/3’ on the first IM/c form and ‘3/3’ on the second IM/c form.
Enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are authorised by the competent authority.
Enter in figures the total number of items declared by the person concerned in all the forms and continuation forms (or loading lists or commercial lists) used. The number of items must correspond to the number of boxes 31 to be completed.
Enter in figures the total number of packages making up the consignment in question.
This entry concerns the commercial reference number assigned by the person concerned to the consignment in question. It may take the form of a Unique Consignment Reference Number (UCR)(11).
Enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the consignee does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
Enter the full name and address of the person concerned.
In the case of placing of goods under the customs warehousing procedure in a private warehouse, enter the full name and address of the depositor where he is not the declarant.
In the case of groupage consignments, the Member States may provide that the word ‘various’ be entered in this box, and the list of consignees attached to the declaration.
Enter in this box information on value, e.g. a reference to the authorisation whereby the customs authorities waive the requirement to produce a DV1 form in support of each declaration or details of adjustments.
Enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the declarant/representative does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
Enter the full name and address of the person concerned.
If the declarant and the consignee are the same person, enter the word consignee.
To designate the declarant or the status of the representative, use the relevant Union code from Appendix D1.
If neither a commercial transaction (e.g. sale or processing), nor a stoppage unrelated to the transport of goods has taken place in an intermediate country, enter in box 15a the relevant Union code from Appendix D1 for the country from which goods were initially dispatched to the Member State in which the goods are located at the time of their release into the customs procedure.
If such a stoppage or commercial transaction has taken place, indicate the last intermediate country.
For the purpose of this data requirement, a stoppage to enable consolidation of the goods en-route shall be considered as being related to the transport of the goods.
Enter in box 17a the Union code from Appendix D1 as follows:
For the formalities for release for free circulation including end-use, or for home-use, enter the Union code for the Member State where the goods are located at the time of release into the customs procedure.
However, where it is known at the time of drawing up the customs declaration, that the goods will be dispatched to another Member State after the release, enter the code for this latter Member State.
For the formalities for the inward processing procedure, enter the Union code for the Member State where the first processing activity is carried out.
For the formalities for temporary admission, enter the Union code for the Member State where the goods are to be first used.
For the formalities for customs warehousing, enter the Union code for the Member State where the goods are located at the time of release into the customs procedure.
Enter in box 17b the region of destination of the goods.
Enter the identity of the means of transport on which the goods are directly loaded at the time of presentation at the customs office where the destination formalities are completed. If a tractor and trailer with different registration numbers are used, enter the registration number of both the tractor and the trailer.
Depending on the means of transport concerned, the following details concerning identity may be entered:
Means of transport | Method of identification |
---|---|
Sea and inland waterway transport | Name of vessel |
Air transport | Number and date of flight (where there is no flight number, enter the aircraft's registration number) |
Road transport | Vehicle registration number |
Rail transport | Wagon number |
Using the relevant Union code from Appendix D1, enter the situation when crossing the external Union frontier.
Using the relevant Union codes and headings from Appendix D1, give particulars of the terms of the commercial contract.
Using the relevant Union code from Appendix D1, enter the nationality of the active means of transport crossing the Unions external frontier.
In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.
Using the relevant code from Appendix D1, enter in the first subdivision the currency in which the commercial invoice was drawn up.
Enter in the second subdivision the invoiced price for all goods declared.
This box contains the exchange rate in force between the invoice currency and the currency of the Member State concerned.
Using the relevant codes from Appendix D1, enter the type of the transaction concerned.
Using the relevant Union code from Appendix D1, enter the mode of transport corresponding to the active means of transport with which the goods entered the customs territory of the Union.
Using the relevant Union code from Appendix D1, enter the mode of transport upon arrival.
Using the relevant Union code from Appendix D1, enter the customs office by which the goods entered the customs territory of the Union.
Enter the precise location where the goods may be examined.
Enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, enter the number of such goods covered by the declaration, together with the particulars necessary to identify them. The description of the goods means the normal trade description. Except for non-Union goods placed under the customs warehousing procedure, this description must be expressed in terms sufficiently precise to enable immediate and unambiguous identification and classification. This box must also contain the particulars required by any specific rules (e.g. VAT, excise duties). Using the relevant Union code from Appendix D1, enter the kind of the packages.
If containers are used, their identifying marks should also be entered in this box.
Enter the number of the item in question in relation to the total number of items declared in the forms and continuation forms used, as described in the note to box 5.
Enter the code number corresponding to the item in question, as described in Appendix D1. The Member States may provide for entry of a specific nomenclature concerning excise duties in the fifth subdivision.
Enter in box 34a the relevant Union code from Appendix D1 for the country of origin, as defined in Title II of the Code.
Enter the gross mass, expressed in kilograms, of the goods described in the relevant box 31. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.
Where a declaration covers several types of goods, Member States may decide that, for the procedures referred to under columns H to J of the table in (ex Title I, B), the total gross mass only be entered in the first box 35, the remaining boxes 35 being left blank.
Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:
from 0,001 to 0,499: rounding down to the nearest kg,
from 0,5 to 0,999: rounding up to the nearest kg,
a gross mass of less than 1 kg should be entered as 0,xyz (e.g. 0,654 for a package of 654 grams).
This box contains information on the tariff treatment of the goods. Where its use is provided for in the matrix of Title I, section B, it must be used even when no tariff preferential treatment is requested. However, this box must not be used in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC are applicable and parts of that territory in which those provisions do not apply, or in the context of trade between the parts of that territory where those provisions do not apply. Enter the relevant Union code from Appendix D1.
The Commission will publish at regular intervals in the C series of the Official Journal of the European Union the list of the combinations of codes usable together with examples and explanatory notes.
Using the relevant Union code from Appendix D1, enter the procedure for which the goods are declared.
Enter the net mass, expressed in kilograms, of the goods described in the relevant box 31. The net mass is the mass of the goods without any packaging.
Enter the order number of the tariff quota for which the declarant is applying.
Using the relevant Union codes from Appendix D1, enter the reference particulars of any summary declaration used in the Member State of import or of any previous document.
Where necessary, enter the quantity of the item in question, expressed in the unit laid down in the goods nomenclature.
Enter the price of the item in question.
Using the relevant Union code from Appendix D1, enter the valuation method used.
Using the relevant codes from Appendix D1, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration.
The subdivision ‘A.I. code’ must not be used.
Where a declaration entering goods for the customs warehousing procedure is lodged with a customs office other than the supervising office, enter the name and full address of the supervising office.
Declarations made in Member States which, during the transitional period for the introduction of the euro, give the opportunity to operators to opt for the use of the euro unit for the establishment of their customs declarations must include in this box, preferably in the subdivision in the bottom right-hand corner, an indicator of the currency unit, national unit or euro unit, used.
Member States may provide that this indicator be entered only in box 44 for the first item of goods of the declaration. In this case, the information will be deemed valid for all the goods items of the declaration.
This indicator will be constituted by the iso-alpha-3 currency code (ISO 4217).
When goods are the subject of a VAT-exempt supply to another Member State, the information required by Article 143(2) of Directive 2006/112/EC shall be entered in box 44, including when required by a Member State, the evidence that the imported goods are intended to be transported or dispatched from the Member State of importation to another Member State.
This box contains information of any adjustments when no DV1 form is produced in support of the declaration. Any amounts to be entered in this box are to be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed.
Enter the statistical value expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed, in accordance with the Union provisions in force.
Enter the tax base applicable (value, weight or other). Using, where necessary, the relevant Union codes from Appendix D1, the following should be shown on each line:
the type of tax (e.g. import duty, VAT),
the tax base,
the rate of tax applicable,
the amount of tax payable,
the method of payment chosen (MP).
The amounts in this box must be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed.
Enter, where applicable, the reference particulars of the authorisation in question; deferred payment here refers both to deferred payment of customs duties and to tax credit.
Using the relevant Union code from Appendix D1, enter the reference particulars of the warehouse.
Enter the place and date of the completion of the declaration.
Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of import, followed by the full name of that person. Where that person is a legal person, the signatory should add his capacity after his signature and full name.
Continuation forms should only be used where the declaration covers more than one item (cf. box 5). They must be presented together with an IM, EX, EU or CO form.
The instructions in Titles I and II also apply to the continuation forms.
However:
the symbols ‘IM/c’, ‘EX/c’ or ‘EU/c’ (or ‘CO/c’ where applicable) must be entered in the first subdivision of box 1, that subdivision being left blank only where:
the form is used for Union transit only, in which case, depending on the Union transit procedure applicable to the goods concerned, ‘T1bis’, ‘T2bis’, ‘T2Fbis’ or ‘T2SMbis’ will be entered in the third subdivision of box 1,
the form is used solely to furnish proof of the customs status of Union goods, in which case, depending on the status of the goods concerned, ‘T2Lbis’, ‘T2LFbis’ or ‘T2LSMbis’ will be entered in the third subdivision of the box,
box 2/8 is for optional use by the Member States and should show only the name and identification number, if any, of the person concerned,
the ‘summary’ part of box 47 concerns the final summary of all the items covered by the IM and IM/c, ex and EX/c, EU and EU/c or CO and CO/c forms used. It should therefore be used only on the last of the IM/c, EX/c, EU/c or CO/c forms attached to an IM, EX, EU or CO document in order to show the total payable by type of tax.
If continuation forms are used,
any boxes 31 (Packages and description of goods) which have not been used must be struck out to prevent later use,
when the third subdivision of box 1 contains the symbol T, boxes 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and 44 (Additional information, documents produced, certificates and authorisations) of the first item of goods of the transit declaration used must be struck through and the first box 31 (Packages and description of goods) of this document may not be used to enter the marks, numbers, number and kind of packages or goods description. In the first box 31 of this document, reference will be made, as appropriate, to the number of continuation forms bearing the respective symbols T1bis, T2bis or T2Fbis.
The EDI transit declaration is based upon the particulars entered into the different boxes of the Single Administrative Document (SAD) as defined in appendices C1 and D1, in association with or replaced by a code if appropriate.
This Appendix contains exclusively the basic special requirements, which apply when the formalities are carried out by the exchange of the EDI standard messages. Furthermore the additional codes presented in Appendix D2 are applicable. Appendices C1 and D1) apply to the EDI transit declaration unless otherwise specified in this Appendix or in Appendix D2.
The detailed structure and content of the EDI transit declaration follow the technical specifications the competent authorities communicate to the holder of the procedure in order to ensure the proper functioning of the system. These specifications are based upon the requirements laid down in this Appendix.
This Appendix describes the structure of the information exchange. The transit declaration is organised into data groups, which contain data attributes. The attributes are grouped together in such a way that they build up coherent logical blocks within the scope of the message. A data group indentation indicates that the data group depends on a lower indent data group.
When present, the appropriate number of the box on the SAD is noted.
The term ‘number’ in the explanation of a data group indicates how many times the data group may be used in the transit declaration.
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.
TRANSIT OPERATION
TRADER consignor
TRADER consignee
GOODS ITEM
TRADER consignor
TRADER consignee
CONTAINERS
SGI CODES
PACKAGES
PREVIOUS ADMINISTRATIVE REFERENCES
PRODUCED DOCUMENTS/CERTIFICATES
SPECIAL MENTIONS
CUSTOMS OFFICE of departure
TRADER holder of the procedure
REPRESENTATIVE
CUSTOMS OFFICE of transit
CUSTOMS OFFICE of destination
TRADER authorised consignee
CONTROL RESULT
SEALS INFORMATION
SEALS ID
GUARANTEE
GUARANTEE REFERENCE
VALIDITY LIMITATION (EU)
VALIDITY LIMITATION (NON-EU)
TRANSIT OPERATION
Number: 1
The data group shall be used.
LRN
Type/Length: an ..22
The local reference number (LRN) shall be used. It is nationally defined and allocated by the user in agreement with the competent authorities to identify each single declaration.
Declaration type U.K.
(box 1)
Type/Length: an ..5
The attribute shall be used.
Total number of items U.K.
(box 5)
Type/Length: n ..5
The attribute shall be used.
Total number of packages U.K.
(box 6)
Type/Length: n ..7
The use of the attribute is optional. The total number of packages is equal to the sum of all ‘Number of packages’, all ‘Number of pieces’ and a value of ‘1’ for each declared ‘bulk’.
Country of dispatch U.K.
(box 15a)
Type/Length: a2
The attribute shall be used, if only one country of dispatch is declared. The country codes presented in Appendix D2 shall be used. In this case the attribute ‘Country of dispatch’ of the data group ‘GOODS ITEM’ cannot be used. If more than one country of dispatch is declared, this attribute of the data group ‘TRANSIT OPERATION’ cannot be used. In this case the attribute ‘Country of dispatch’ of the data group ‘GOODS ITEM’ shall be used.
Destination country U.K.
(box 17a)
Type/Length: a2
The attribute shall be used, if only one country of destination is declared. The country codes presented in Appendix D2 shall be used. In this case the attribute ‘Destination country’ of the data group ‘GOODS ITEM’ cannot be used. If more than one country of destination is declared, this attribute of the data group ‘TRANSIT OPERATION’ cannot be used. In this case the attribute ‘Destination country’ of the data group ‘GOODS ITEM’ shall be used.
Identity at departure U.K.
(box 18)
Type/Length: an ..27
The attribute shall be used according to Appendix C1.
Identity at departure LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
Nationality at departure U.K.
(box 18)
Type/Length: a2
The country code presented in Appendix D2 shall be used according to Appendix C1.
Container U.K.
(box 19)
Type/Length: n1
The following codes shall be used
:
no
:
yes.
Nationality crossing border U.K.
(box 21)
Type/Length: a2
The country code presented in Appendix D2 shall be used according to Appendix C1.
Identity crossing border U.K.
(box 21)
Type/Length: an ..27
The use of this attribute is optional for Member States in accordance with Appendix C1.
Identity crossing border LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
Type of transport crossing border U.K.
(box 21)
Type/Length: n ..2
The use of the attribute is optional for the Member States according to Appendix C1.
Transport mode at border U.K.
(box 25)
Type/Length: n ..2
The use of the attribute is optional for the Member States according to Appendix C1.
Inland transport mode U.K.
(box 26)
Type/Length: n ..2
The use of the attribute is optional for the Member States. It has to be used according to the explanatory note concerning box 25 presented in Appendix D1.
Loading place U.K.
(box 27)
Type/Length: an ..17
The use of the attribute is optional for the Member States.
Agreed location code U.K.
(box 30)
Type/Length: an ..17
The attribute cannot be used, if the data group ‘CONTROL RESULT’ is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place in coded form where the goods can be examined is necessary. The attributes ‘Agreed location of goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be used at the same time.
Agreed location of goods U.K.
(box 30)
Type/Length: an ..35
The attribute cannot be used, if the data group ‘CONTROL RESULT’ is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place where the goods can be examined is necessary. The attributes ‘Agreed location of goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be used at the same time.
Agreed location of goods LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
Authorised location of goods U.K.
(box 30)
Type/Length: an ..17
The attribute is optional, if the data group ‘CONTROL RESULT’ is used. If the attribute is used the precise indication of the place where the goods can be examined is necessary. If the data group ‘CONTROL RESULT’ is not used the attribute cannot be used. The attributes ‘Agreed location of goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be used at the same time.
Customs subplace U.K.
(box 30)
Type/Length: an ..17
The attribute cannot be used, if the data group ‘CONTROL RESULT’ is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place where the goods can be examined is necessary. The attributes ‘Agreed location of goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be used at the same time.
Total gross mass U.K.
(box 35)
Type/Length: n ..11,3
The attribute shall be used.
NCTS accompanying document language code
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language of the transit accompanying document (NCTS accompanying document).
Dialogue language indicator at departure
Type/Length: a2
The use of the language code presented in Appendix D2 is optional. If this attribute is not used the system will use the default language of the office of departure.
Declaration date U.K.
(box 50)
Type/Length: n8
The attribute shall be used.
Declaration place U.K.
(box 50)
Type/Length: an ..35
The attribute shall be used.
Declaration place LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) of the corresponding free text field.
TRADER consignor U.K.
(box 2)
Number: 1
This data group is used, when there is only one consignor declared. In this case the data group ‘TRADER consignor’ of the data group ‘GOODS ITEM’ cannot be used.
Name U.K.
(box 2)
Type/Length: an ..35
The attribute shall be used.
Street and number U.K.
(box 2)
Type/Length: an ..35
The attribute shall be used.
Country U.K.
(box 2)
Type/Length: a2
The country code presented in Appendix D2 shall be used.
Postcode U.K.
(box 2)
Type/Length: an ..9
The attribute shall be used.
City U.K.
(box 2)
Type/Length: an ..35
The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG).
TIN U.K.
(box 2)
Type/Length: an ..17
The use of the attribute to insert the trader identification number (TIN) is optional for the Member States.
TRADER Consignee U.K.
(box 8)
Number: 1
The data group shall be used, when there is only one consignee declared and the attribute ‘Destination country’ of the data group ‘TRANSIT OPERATION’ contains a Member State or a common transit country. In this case the data group ‘TRADER consignee’ of the data group ‘GOODS ITEM’ cannot be used.
Name U.K.
(box 8)
Type/Length: an ..35
The attribute shall be used.
Street and number U.K.
(box 8)
Type/Length: an ..35
The attribute shall be used.
Country U.K.
(box 8)
Type/Length: a2
The country code presented in Appendix D2 shall be used.
Postcode U.K.
(box 8)
Type/Length: an ..9
The attribute shall be used.
City U.K.
(box 8)
Type/Length: an ..35
The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG).
TIN U.K.
(box 8)
Type/Length: an ..17
The use of this attribute to insert the trader identification number (TIN) is optional for the Member States.
GOODS ITEM
Number: 999
The data group shall be used.
Declaration type U.K.
(ex box 1)
Type/Length: an ..5
The attribute shall be used, if the code ‘T-’ was used for the attribute ‘Declaration type’ of the data group ‘TRANSIT OPERATION’. In other cases this attribute cannot be used.
Country of dispatch U.K.
(ex box 15a)
Type/Length: a2
The attribute shall be used, if more than one country of dispatch is declared. The country codes presented in Appendix D2 shall be used. The attribute ‘Country of dispatch’ of the data group ‘TRANSIT OPERATION’ cannot be used. If only one country of dispatch is declared the corresponding attribute of the data group ‘TRANSIT OPERATION’ shall be used.
Destination country U.K.
(ex box 17a)
Type/Length: a2
The attribute shall be used, if more than one country of destination is declared. The country codes presented in Appendix D2 shall be used. The attribute ‘Destination country’ of the data group ‘TRANSIT OPERATION’ cannot be used. If only one country of destination is declared the corresponding attribute of the data group ‘TRANSIT OPERATION’ shall be used.
Textual description U.K.
(box 31)
Type/Length: an ..140
The attribute shall be used.
Textual description LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) of the corresponding free text field.
Item number U.K.
(box 32)
Type/Length: n ..5
The attribute shall be used, even if a number ‘1’ was used for the attribute ‘Total number of items’ of the data group ‘TRANSIT OPERATION’. In this case the number ‘1’ shall be used for this attribute. Each item number is unique throughout the declaration.
Commodity code U.K.
(box 33)
Type/Length: n ..8
The attribute shall be used with at least four and up to eight digits according to Appendix C1.
Gross mass U.K.
(box 35)
Type/Length: n ..11,3
This attribute is optional when goods of different type covered by the same declaration are packed together in such a way that it is impossible to determine the gross mass of each type of goods.
Net mass U.K.
(box 38)
Type/Length: n ..11,3
The use of the attribute is optional according to Appendix C1.
TRADER consignor U.K.
(ex box 2)
Number: 1
The data group ‘TRADER consignor’ cannot be used when there is only one consignor declared. In this case the data group ‘TRADER consignor’ on ‘TRANSIT OPERATION’ level is used.
Name U.K.
(ex box 2)
Type/Length: an ..35
The attribute shall be used.
Street and number U.K.
(ex box 2)
Type/Length: an ..35
The attribute shall be used.
Country U.K.
(ex box 2)
Type/Length: a2
The country code presented in Appendix D2 shall be used.
Postcode U.K.
(ex box 2)
Type/Length: an ..9
The attribute shall be used.
City U.K.
(ex box 2)
Type/Length: an ..35
The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG).
TIN U.K.
(ex box 2)
Type/Length: an ..17
The use of this attribute to insert the trader identification number (TIN) is optional for the Member States.
TRADER consignee U.K.
(ex box 8)
Number: 1
The data group shall be used when more than one consignee is declared and the attribute ‘Destination country’ of the data group ‘GOODS ITEM’ contains a Member State or a common transit country. When only one consignee is declared, the data group ‘TRADER consignee’ of the data group ‘GOODS ITEM’ cannot be used.
Name U.K.
(ex box 8)
Type/Length: an ..35
The attribute shall be used.
Street and number U.K.
(ex box 8)
Type/Length: an ..35
The attribute shall be used.
Country U.K.
(ex box 8)
Type/Length: a2
The country code presented in Appendix D2 shall be used.
Postcode U.K.
(ex box 8)
Type/Length: an ..9
The attribute shall be used.
City U.K.
(ex box 8)
Type/Length: an ..35
The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG).
TIN U.K.
(ex box 8)
Type/Length: an ..17
The use of this attribute to insert the trader identification number (TIN) is optional for the Member States.
CONTAINERS U.K.
(box 31)
Number: 99
If the attribute ‘Container’ of the data group ‘TRANSIT OPERATION’ contains the code ‘1’ the data group shall be used.
Container numbers U.K.
(box 31)
Type/Length: an ..11
The attribute shall be used.
PACKAGES U.K.
(box 31)
Number: 99
The data group shall be used.
Marks and numbers of packages U.K.
(box 31)
Type/Length: an ..42
The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG).
Marks and numbers of packages LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
Kind of packages U.K.
(box 31)
Type/Length: an2
The packaging codes listed under Box 31 of Appendix D1 shall be used.
Number of packages U.K.
(box 31)
Type/length: n ..5
The attribute shall be used if the attribute ‘Kind of packages’ contains other codes shown in Appendix D1 than those for bulk (VQ, VG, VL, VY, VR or VO) or for ‘unpacked’ (NE, NF, NG). It may not be used if the attribute ‘Kind of packages’ contains one of the previously mentioned codes.
Number of pieces U.K.
(box 31)
Type/Length: n ..5
The attribute shall be used if the attribute ‘Kind of packages’ contains a code presented in Appendix D2 for ‘Unpacked’ (NE). In other cases this attribute cannot be used.
PREVIOUS ADMINISTRATIVE REFERENCES U.K.
(box 40)
Number: 9
The data group shall be used according to Appendix C1.
Previous document type U.K.
(box 40)
Type/Length: an ..6
If the data group shall be used at least one previous document type shall be used.
Previous document reference U.K.
(box 40)
Type/Length: an ..20
The reference of the previous document shall be used.
Previous document reference LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) of the corresponding free text field.
Complement of information U.K.
(box 40)
Type/Length: an ..26
The use of the attribute is optional for the Member States.
Complement of information LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
PRODUCED DOCUMENTS/CERTIFICATES U.K.
(box 44)
Number: 99
The data group shall be used for TIR messages. In other cases, it shall be used according to Appendix C1. If the data group is used, at least one of the following attributes shall be used.
Document type U.K.
(box 44)
Type/Length: an ..3
The code presented in Appendix D2 shall be used.
Document reference U.K.
(box 44)
Type/Length: an ..20
Document reference LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
Complement of information U.K.
(box 44)
Type/Length: an ..26
Complement of information LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
SPECIAL MENTIONS U.K.
(box 44)
Number: 99
The data group shall be used according to Appendix C1. If the data group is used either the attribute ‘Additional information id’ or ‘Text’ shall be used.
Additional information id U.K.
(box 44)
Type/Length: an ..3
The code presented in Appendix D2 shall be used to insert the identification (id) of the additional information.
Export from EU U.K.
(box 44)
Type/Length: n1
If the attribute ‘Additional information id’ contains the code ‘DG0’ or ‘DG1’ the attribute ‘Export from EU’ or ‘Export from country’ shall be used. Both attributes cannot be used at the same time. In other cases the attribute cannot be used. If this attribute is used the following codes are to be used:
=
no
=
yes.
Export from country U.K.
(box 44)
Type/Length: a2
If the attribute ‘Additional information id’ contains the code ‘DG0’ or ‘DG1’ the attribute ‘Export from EU’ or ‘Export from country’ shall be used. Both attributes cannot be used at the same time. In other cases the attribute cannot be used. If this attribute is used the country code presented in Appendix D2 shall be used.
Text U.K.
(box 44)
Type/Length: an ..70
Text LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
CUSTOMS OFFICE of departure U.K.
(box C)
Number: 1
The data group shall be used.
Reference number U.K.
(box C)
Type/Length: an8
The code presented in Appendix D2 shall be used.
TRADER holder of the procedure U.K.
(box 50)
Number: 1
The data group shall be used.
TIN U.K.
(box 50)
Type/Length: an ..17
The attribute shall be used where the data group ‘CONTROL RESULT’ contains the code A3 or where the attribute ‘GRN’ is used.
Name U.K.
(box 50)
Type/Length: an ..35
The attribute shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.
Street and number U.K.
(box 50)
Type/Length: an ..35
The attribute shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.
Country U.K.
(box 50)
Type/Length: a2
The country code presented in Appendix D2 shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.
Postcode U.K.
(box 50)
Type/Length: an ..9
The attribute shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.
City U.K.
(box 50)
Type/Length: an ..35
The attribute shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.
NAD LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG) if the corresponding free text fields are used.
REPRESENTATIVE U.K.
(box 50)
Number: 1
The data group shall be used if the holder of the procedure makes use of an authorised representative.
Name U.K.
(box 50)
Type/Length: an ..35
The attribute shall be used.
Representative capacity U.K.
(box 50)
Type/Length: a ..35
The use of this attribute is optional.
Representative capacity LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
CUSTOMS OFFICE of transit U.K.
(box 51)
Number: 9
The data group shall be used according to Appendix C1.
Reference number U.K.
(box 51)
Type/Length: an8
The code presented in Appendix D2 shall be used.
CUSTOMS OFFICE of destination U.K.
(box 53)
Number: 1
The data group shall be used.
Reference number U.K.
(box 53)
Type/Length: an8
The code presented in Appendix D2 shall be used.
TRADER authorised consignee U.K.
(box 53)
Number: 1
The data group can be used to indicate that the goods will be delivered to an authorised consignee.
TIN authorised consignee U.K.
(box 53)
Type/Length: an ..17
The attribute shall be used to insert the trader identification number (TIN).
CONTROL RESULT U.K.
(box D)
Number: 1
The data group shall be used if an authorised consignor lodges the declaration.
Control result code U.K.
(box D)
Type/Length: an2
The code A3 shall be used.
Date limit U.K.
(box D)
Type/Length: n8
The attribute shall be used.
SEALS INFORMATION U.K.
(box D)
Number: 1
The data group shall be used if an authorised consignor lodges a declaration for which his authorisation requires the use of seals or a holder of the procedure is granted the use of seals of a special type.
Seals number U.K.
(box D)
Type/Length: n ..4
The attribute shall be used.
SEALS ID U.K.
(box D)
Number: 99
The data group shall be used for the identification (id) of seals.
Seals identity U.K.
(box D)
Type/Length: an ..20
The attribute shall be used.
Seals identity LNG
Type/Length: a2
The language code (LNG) presented in Appendix D2 shall be used.
GUARANTEE
Number: 9
The data group shall be used.
Guarantee type U.K.
(box 52)
Type/Length: an ..1
The code presented in Appendix D1 shall be used.
GUARANTEE REFERENCE U.K.
(box 52)
Number: 99
The data group shall be used if the attribute ‘Guarantee type’ contains the code ‘0’, ‘1’, ‘2’, ‘4’ or ‘9’.
GRN U.K.
(box 52)
Type/Length: an ..24
The attribute shall be used to insert the guarantee reference number (GRN) if the attribute ‘Guarantee type’ contains the code contains the code ‘0’, ‘1’, ‘2’, ‘4’ or ‘9’. In this case the attribute ‘Other guarantee reference’ can not be used.
The ‘Guarantee Reference’ number (GRN) is allocated by the office of guarantee to identify each single guarantee and it is structured as follows:
Field | Content | Field type | Examples |
---|---|---|---|
1 | Last two digits of the year at which the guarantee was accepted (YY) | Numeric 2 | 97 |
2 | Identifier of the country where the guarantee is lodged (ISO alpha 2 country code) | Alphabetic 2 | IT |
3 | Unique identifier for the acceptance given by the office of guarantee per year and country | Alphanumeric 12 | 1234AB788966 |
4 | Check digit | Alphanumeric 1 | 8 |
5 | Identifier of the individual guarantee by means of voucher (1 letter + 6 digits) or NULL for other guarantee types | Alphanumeric 7 | A001017 |
Field 1 and 2 as explained above.
Field 3 has to be filled with a unique identifier per year and country for the acceptance of the guarantee given by the office of guarantee. National administrations which want to have the Customs Office Reference Number of the office of guarantee included in the GRN, could use up to the first six characters to insert the national number of the office of guarantee.
Field 4 has to be filled with a value that is a check digit for the fields 1 to 3 of the GRN. This field allows to detect an error when capturing the first four fields of the GRN.
Field 5 is only used when the GRN is related to an individual guarantee by means of vouchers registered in the computerised transit system. In that case, this field has to be filled with the identifier of the voucher.
Other guarantee reference U.K.
(box 52)
Type/Length: an ..35
This attribute shall be used if the attribute ‘Guarantee type’ contains other codes than ‘0’, ‘1’, ‘2’, ‘4’ or ‘9’. In this case the attribute ‘GRN’ can not be used.
Access code
Type/length: an4
The attribute shall be used when the attribute ‘GRN’ is used, otherwise this attribute is optional for the Member States. Depending on the type of guarantee, it is issued by the office of guarantee, the guarantor or the holder of the procedure and used to secure a specific guarantee.
VALIDITY LIMITATION (EU)
Number: 1
Not valid for EU U.K.
(box 52)
Type/Length: n1
The code 0 = no shall be used for Union transit.
VALIDITY LIMITATION (NON-EU)
Number: 99
Not valid for other contracting parties U.K.
(box 52)
Type/Length: a2
The country code presented in Appendix D2 shall be used to indicate the common transit country concerned.
This Appendix contains only the specific basic requirements applicable when using paper forms. Where transit formalities are completed by the exchange of EDI messages, the instructions contained in this Appendix apply unless appendices C2 and D2 provide otherwise.
In some cases, the requirements for the type and length of entries are specified.
The codes for the different types of data are:
alphabetic
numeric
alphanumeric
The number after the code indicates the authorised length of the data entry. Two points before the indication of the length means that the data entry is not of a determined length, but that it may include a number of characters up to the number indicated.
The codes applicable (a2) are given below:
For trade with countries and territories situated outside of the customs territory of the Union other than the contracting parties to the Convention of formalities in simplification in trade in goods.
For placing goods under a customs procedure referred to in columns A and E of the table in Appendix C1, Title I, B)
To confer on goods a customs-approved treatment or use referred to in columns C and D of the table in Appendix C1, Title I, B)
For dispatch of non-Union goods in the context of trade between Member States
For trade with countries and territories situated outside of the customs territory of the Union other than the contracting parties to the Convention of formalities in simplification in trade in goods.
For placing goods under a customs procedure referred to in columns H to J of the table in Appendix C1, Title I, B)
For placing non-Union goods under a customs procedure in the context of trade between Member States
In the context of trade with contracting parties to the Convention of formalities in simplification in trade in goods.
For placing goods under a customs procedure referred to in columns A, E and H to J of the table in Appendix C1, Title I, B)
To confer on goods a customs-approved treatment or use referred to in columns C and D of the table in Appendix C1, Title I, B)
In respect of Union goods subject to specific measures during the transitional period following the accession of new Member States
Placing of goods under the customs warehousing procedure in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds.
In respect of Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Directive 2006/112/EC 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.
The codes applicable (a1) are given below:
for a normal declaration (normal procedure under Article 162 of the Code)
for a simplified declaration (simplified procedure under Article 166 of the Code
For lodging a normal declaration (such as referred to under code A) before the declarant is in a position to present the goods.
For lodging a simplified declaration (such as referred to under code B or C) before the declarant is in a position to present the goods.
for a supplementary declaration under a simplified procedure covered by B or C and E or F.
for a supplementary declaration under a simplified procedure under Articles 166 and 182 of the Code.
Codes D and F can only be used in the framework of the procedure provided for in Article 171 of the Code where a declaration is lodged before the declarant is in a position to present the goods.
The codes applicable (an..5) are given below:
Goods required to move under the external Union transit procedure
Goods required to move under the internal Union transit procedure in accordance with Article 227 of the Code, unless article 286(2) of Implementing Regulation (EU) 2015/2447 applies
Goods required to move 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/EC of the EEC-San Marino Cooperation Committee of 22 December 1992.
Mixed consignments covered by Article 286 of Implementing Regulation (EU) 2015/2447, in which case the space following the ‘T’ must be scored through
Form establishing the customs status of Union goods
Form establishing the customs status of Union goods consigned to, or from, a part of the customs territory of the Union where the provisions of Directive 2006/112/EC do not apply
Form establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92/EC of the EEC-San Marino Cooperation Committee of 22 December 1992.
Where an identification number is required, the EORI number shall be used. It is structured as follows:
Field | Content | Field type | Format | Examples |
---|---|---|---|---|
1 | Identifier of the Member State assigning the number (ISO alpha 2 country code) | Alphabetic 2 | a2 | PL |
2 | Unique identifier in a Member State | Alphanumeric 15 | an..15 | 1234567890ABCDE |
Example:‘PL1234567890ABCDE’ for a Polish exporter (country code: PL) whose unique national EORI number is ‘1234567890ABCDE’.U.K.
Country code: the Union's alphabetical codes for countries and territories are based on the current ISO alpha 2 codes (a2) insofar as they are compatible with the country codes laid down in accordance with Article 5(2) of Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Union statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95(13).
Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.
Where an identification number is required and the declaration includes the particulars for an exit summary declaration as set out in Appendix A, a third country unique identification number which has been made available to the Union by the third country concerned may be used.
Insert one of the following codes (n1) before the full name and address to designate the declarant or the status of the representative:
Declarant
Representative (direct representation within the meaning of the first subparagraph of Article 18(1) of the Code
Representative (indirect representation within the meaning of the first subparagraph of Article 18(1) of the Code.
Where this data element is printed on a paper document, it will be in square brackets (Ex: [1], [2] or [3])
Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.
Use the country codes entered in box 2.
Use the country codes entered in box 2.
Use the codes to be adopted by the Member States.
Use the country codes entered in box 2.
The relevant codes (n1) are given below:
Goods not transported in containers
Goods transported in containers.
The codes and statements to be entered, as appropriate, in the first two subdivisions of this box are as follows:
First subdivision | Meaning | Second subdivision |
---|---|---|
Incoterms code | Incoterms — ICC/ECE | Place to be specified |
Code applicable usually for road and rail transport | ||
DAF (Incoterms 2000) | Delivered at frontier | Named place |
Codes applicable for all modes of transport | ||
EXW (Incoterms 2010) | Ex works | Named place |
FCA (Incoterms 2010) | Free carrier | Named place |
CPT (Incoterms 2010) | Carriage paid to | Named place of destination |
CIP (Incoterms 2010) | Carriage and insurance paid to | Named place of destination |
DAT (Incoterms 2010) | Delivered at terminal | Named terminal at port or place of destination |
DAP (Incoterms 2010) | Delivered at place | Named place of destination |
DDP (Incoterms 2010) | Delivered duty paid | Named place of destination |
DDU (Incoterms 2000) | Delivered duty unpaid | Named place of destination |
Codes applicable usually for sea and inland waterway transport | ||
FAS (Incoterms 2010) | Free alongside ship | Named port of shipment |
FOB (Incoterms 2010) | Free on board | Named port of shipment |
CFR (Incoterms 2010) | Cost and freight | Named port of destination |
CIF (Incoterms 2010) | Cost, insurance and freight | Named port of destination |
DES (Incoterms 2000) | Delivered ex ship | Named port of destination |
DEQ (Incoterms 2000) | Delivered ex quay | Named port of destination |
XXX | Delivery terms other than those listed above | Narrative description of delivery terms given in the contract |
The Member States may require the following coded particulars (n1) in the third subdivision:
Place situated in the territory of the Member State concerned
Place situated in the territory of another Member State
Other (place situated outside the Union).
Use the country codes entered in box 2.
The invoice currency is to be entered by means of the ISO alpha-3 currency code (Codes ISO 4217 for the representation of currencies and funds).
The Member States which require this item of information must use the single digit codes listed in column A of the table provided for in Article 10(2) of Commission Regulation (EU) No 113/2010(14), this digit being entered in the left-hand side of the box. They may also provide for a second digit from the list in column B of that table to be entered in the right-hand side of the box.
The codes applicable (n1) are given below:
Code | Description |
---|---|
1 | Sea transport |
2 | Rail transport |
3 | Road transport |
4 | Air transport |
5 | Postal consignment |
7 | Fixed transport installations |
8 | Inland waterway transport |
9 | Own propulsion |
The codes listed for box 25 are applicable.
Use (an8) codes structured as follows:
the first two characters (a2) serve to identify the country by means of the country code entered in box 2,
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 (a3) would be taken up by the UN/LOCODE 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 for the city of Brussels, 000 for the unused subdivision.U.K.
Kind of packages
Use the following codes.
(UN/ECE Recommendation No 21/Rev. 8.1 of 12 July 2010).
Aerosol | AE |
Ampoule, non-protected | AM |
Ampoule, protected | AP |
Atomizer | AT |
Bag | BG |
Bag, flexible container | FX |
Bag, gunny | GY |
Bag, jumbo | JB |
Bag large | ZB |
Bag, multiply | MB |
Bag, paper | 5M |
Bag, paper, multi-wall | XJ |
Bag, paper, multi-wall, water resistant | XK |
Bag, plastic | EC |
Bag, plastic film | XD |
Bag, polybag | 44 |
Bag, super bulk | 43 |
Bag, textile | 5L |
Bag, textile, sift proof | XG |
Bag, textile, water resistant | XH |
Bag, textile, without inner coat/liner | XF |
Bag, tote | TT |
Bag, woven plastic | 5H |
Bag, woven plastic, sift proof | XB |
Bag, woven plastic, water resistant | XC |
Bag, woven plastic, without inner coat/liner | XA |
Bale, compressed | BL |
Bale, non-compressed | BN |
Ball | AL |
Balloon, non-protected | BF |
Balloon, protected | BP |
Bar | BR |
Barrel | BA |
Barrel, wooden | 2C |
Barrel, wooden, bung type | QH |
Bars, in bundle/bunch/truss | BZ |
Basin | BM |
Basket | BK |
Basket, with handle, cardboard | HC |
Basket, with handle, plastic | HA |
Basket, with handle, wooden | HB |
Belt | B4 |
Bin | BI |
Block | OK |
Boards, in bundle/bunch/truss | BY |
Bobbin | BB |
Bolt | BT |
Bottle, gas | GB |
Bottle, non-protected, bulbous | BS |
Bottle, non-protected, cylindrical | BO |
Bottle, protected, bulbous | BV |
Bottle, protected, cylindrical | BQ |
Bottlecrate/bottlerack | BC |
Box | BX |
Box, aluminium | 4B |
Box, Commonwealth Handling Equipment Pool (CHEP), Eurobox | DH |
Box, fibreboard | 4G |
Box, for liquids | BW |
Box, natural wood | 4C |
Box, plastic | 4H |
Box, plastic, expanded | QR |
Box, plastic, solid | QS |
Box, plywood | 4D |
Box, reconstituted wood | 4F |
Box, steel | 4A |
Box, wooden, natural wood, ordinary | QP |
Bucket | BJ |
Bulk, gas (at 1 031 mbar and 15 °C) | VG |
Bulk, liquefied gas (at abnormal temperature/pressure) | VQ |
Bulk, liquid | VL |
Bulk, solid, fine particles (‘powders’) | VY |
Bulk, solid, granular particles (‘grains’) | VR |
Bulk, solid, large particles (‘nodules’) | VO |
Bunch | BH |
Bundle | BE |
Bundle, wooden | 8C |
Butt | BU |
Cage | CG |
Cage, Commonwealth Handling Equipment Pool (CHEP) | DG |
Cage, roll | CW |
Can, cylindrical | CX |
Can, rectangular | CA |
Canister | CI |
Canvas | CZ |
Carboy, non-protected | CO |
Carboy, protected | CP |
Card | CM |
Cart, flatbed | FW |
Carton | CT |
Cartridge | CQ |
Case | CS |
Case, car | 7A |
Case, isothermic | EI |
Case, skeleton | SK |
Case, steel | SS |
Case, with pallet base | ED |
Case, with pallet base, cardboard | EF |
Case, with pallet base, metal | EH |
Case, with pallet base, plastic | EG |
Case, with pallet base, wooden | EE |
Case, wooden | 7B |
Cask | CK |
Chest | CH |
Churn | CC |
Clamshell | AI |
Coffer | CF |
Coffin | CJ |
Coil | CL |
Composite packaging, glass receptacle | 6P |
Composite packaging, glass receptacle in aluminium crate | YR |
Composite packaging, glass receptacle in aluminium drum | YQ |
Composite packaging, glass receptacle in expandable plastic pack | YY |
Composite packaging, glass receptacle in fibre drum | YW |
Composite packaging, glass receptacle in fibreboard box | YX |
Composite packaging, glass receptacle in plywood drum | YT |
Composite packaging, glass receptacle in solid plastic pack | YZ |
Composite packaging, glass receptacle in steel crate box | YP |
Composite packaging, glass receptacle in steel drum | YN |
Composite packaging, glass receptacle in wickerwork hamper | YV |
Composite packaging, glass receptacle in wooden box | YS |
Composite packaging, plastic receptacle | 6H |
Composite packaging, plastic receptacle in aluminium crate | YD |
Composite packaging, plastic receptacle in aluminium drum | YC |
Composite packaging, plastic receptacle in fibre drum | YJ |
Composite packaging, plastic receptacle in fibreboard box | YK |
Composite packaging, plastic receptacle in plastic drum | YL |
Composite packaging, plastic receptacle in plywood box | YH |
Composite packaging, plastic receptacle in plywood drum | YG |
Composite packaging, plastic receptacle in solid plastic box | YM |
Composite packaging, plastic receptacle in steel crate box | YB |
Composite packaging, plastic receptacle in steel drum | YA |
Composite packaging, plastic receptacle in wooden box | YF |
Cone | AJ |
Container, flexible | IF |
Container, gallon | GL |
Container, metal | ME |
Container, not otherwise specified as transport equipment | CN |
Container, outer | OU |
Cover | CV |
Crate | CR |
Crate, beer | CB |
Crate, bulk, cardboard | DK |
Crate, bulk, plastic | DL |
Crate, bulk, wooden | DM |
Crate, framed | FD |
Crate, fruit | FC |
Crate, metal | MA |
Crate, milk | MC |
Crate, multiple layer, cardboard | DC |
Crate, multiple layer, plastic | DA |
Crate, multiple layer, wooden | DB |
Crate, shallow | SC |
Crate, wooden | 8B |
Creel | CE |
Cup | CU |
Cylinder | CY |
Demijohn, non-protected | DJ |
Demijohn, protected | DP |
Dispenser | DN |
Drum | DR |
Drum, aluminium | 1B |
Drum, aluminium, non-removable head | GC |
Drum, aluminium, removable head | QD |
Drum, fibre | IG |
Drum, iron | DI |
Drum, plastic | IH |
Drum, plastic, non-removable head | QF |
Drum, plastic, removable head | QG |
Drum, plywood | 1D |
Drum, steel | 1A |
Drum, steel, non-removable head | QA |
Drum, steel, removable head | QB |
Drum, wooden | 1W |
Envelope | EN |
Envelope, steel | SV |
Filmpack | FP |
Firkin | FI |
Flask | FL |
Flexibag | FB |
Flexitank | FE |
Foodtainer | FT |
Footlocker | FO |
Frame | FR |
Girder | GI |
Girders, in bundle/bunch/truss | GZ |
Hamper | HR |
Hogshead | HG |
Ingot | IN |
Ingots, in bundle/bunch/truss | IZ |
Intermediate bulk container | WA |
Intermediate bulk container aluminium | WD |
Intermediate bulk container, aluminium, liquid | WL |
Intermediate bulk container, aluminium, pressurised > 10 kpa | WH |
Intermediate bulk container, composite | ZS |
Intermediate bulk container, composite, flexible plastic, liquids | ZR |
Intermediate bulk container, composite, flexible plastic, pressurised | ZP |
Intermediate bulk container, composite, flexible plastics, solids | ZM |
Intermediate bulk container, composite, rigid plastic, liquids | ZQ |
Intermediate bulk container, composite, rigid plastic, pressurised | ZN |
Intermediate bulk container, composite, rigid plastic, solids | PLN |
Intermediate bulk container, fibreboard | |
Intermediate bulk container, flexible | ZU |
Intermediate bulk container, metal | WF |
Intermediate bulk container, metal, liquid | WM |
Intermediate bulk container, metal, other than steel | ZV |
Intermediate bulk container, metal, pressure 10 kpa | WJ |
Intermediate bulk container, natural wood | ZW |
Intermediate bulk container, natural wood, with inner liner | WU |
Intermediate bulk container, paper multi-wall | ZA |
Intermediate bulk container, paper multi-wall, water resistant | ZC |
Intermediate bulk container, plastic film | WS |
Intermediate bulk container, plywood | ZX |
Intermediate bulk container, plywood, with inner liner | WY |
Intermediate bulk container, reconstituted wood | ZY |
Intermediate bulk container, reconstituted wood, with inner liner | WZ |
Intermediate bulk container, rigid plastic | AA |
Intermediate bulk container, rigid plastic, freestanding, liquids | ZK |
Intermediate bulk container, rigid plastic, freestanding, pressurised | ZH |
Intermediate bulk container, rigid plastic, freestanding, solids | ZF |
Intermediate bulk container, rigid plastic, with structural equipment, liquids | ZJ |
Intermediate bulk container, rigid plastic, with structural equipment, pressurised | ZG |
Intermediate bulk container, rigid plastic, with structural equipment, solids | ZD |
Intermediate bulk container, steel | WC |
Intermediate bulk container, steel, liquid | WK |
Intermediate bulk container, steel pressurised > 10 kpa | WG |
Intermediate bulk container, textile without coat/liner | WT |
Intermediate bulk container, textile, coated | WV |
Intermediate bulk container, textile, coated and liner | WX |
Intermediate bulk container, textile, with liner | WW |
Intermediate bulk container, woven plastic, coated | WP |
Intermediate bulk container, woven plastic, coated and liner | WR |
Intermediate bulk container, woven plastic, coated, with liner | WQ |
Intermediate bulk container, woven plastic, coated, without coat/liner | WN |
Jar | JR |
Jerrican, cylindrical | JY |
Jerrican, plastic | 3H |
Jerrican, plastic, non-removable head | QM |
Jerrican, plastic, removable head | QN |
Jerrican, rectangular | JC |
Jerrican, steel | 3A |
Jerrican, steel, non-removable head | QK |
Jerrican, steel, removable head | QL |
Jug | JG |
Jutebag | JT |
Keg | KG |
Kit | KI |
Liftvan | LV |
Log | LG |
Logs, in bundle/bunch/truss | LZ |
Lot | LT |
Lug | LU |
Luggage | LE |
Mat | MT |
Matchbox | MX |
Mutually defined | ZZ |
Nest | NS |
Net | NT |
Net, tube, plastic | NU |
Net, tube, textile | NV |
Not available | NA |
Octabin | OT |
Package | PK |
Package, cardboard, with bottle grip-holes | IK |
Package, display, metal | IB |
Package, display, plastic | ID |
Package, display, wooden | IC |
Package, flow | IA |
Package, paper wrapped | IF |
Package, show | IE |
Packet | PA |
Pail | PL |
Pallet | PX |
Pallet, 100 cm × 110 cm | AH |
Pallet, AS 4068-1993 | OD |
Pallet, box Combined open-ended box and pallet | PB |
Pallet, CHEP 100 cm × 120 cm | OC |
Pallet, CHEP 40 cm × 60 cm | OA |
Pallet, CHEP 80 cm × 120 cm | OB |
Pallet, ISO T11 | OE |
Pallet, modular, collars 80 cm × 100 cm | PD |
Pallet, modular, collars 80 cm × 120 cm | PE |
Pallet, modular, collars 80 cm × 60 cm | AF |
Pallet, shrinkwrapped | AG |
Pallet, triwall | TW |
Pallet, wooden | 8A |
Pan | P2 |
Parcel | PC |
Pen | PF |
Piece | PP |
Pipe | PI |
Pipes, in bundle/bunch/truss | PV |
Pitcher | PH |
Plank | PN |
Planks, in bundle/bunch/truss | PZ |
Plateform, unspecified weight or dimension | OF |
Pot | PT |
Pouch | PO |
Punnet | PJ |
Rack | RK |
Rack, clothing hanger | RJ |
Receptacle, fibre | AB |
Receptacle, glass | GR |
Receptacle, metal | MR |
Receptacle, paper | AC |
Receptacle, plastic | PR |
Receptacle, plastic wrapped | MW |
Receptacle, wooden | AD |
Rednet | RT |
Reel | RL |
Ring | RG |
Rod | RD |
Rods, in bundle/bunch/truss | RZ |
Roll | RO |
Sachet | SH |
Sack | SA |
Sack, multiwall | MS |
Sea-chest | SE |
Sheet | ST |
Sheet, plastic, wrapping | SP |
Sheetmetal | SM |
Sheets, in bundle/bunch/truss | SZ |
Shrinkwrapped | SW |
Skid | SI |
Slab | SB |
Sleeve | SY |
Slipsheet | SL |
Spindle | SD |
Spool | SO |
Suitcase | SU |
Tablet | T1 |
Tank container, generic | TG |
Tank, cylindrical | TY |
Tank, rectangular | TK |
Tea-chest | TC |
Tierce | ST |
Tin | T1 |
Tray | PU |
Tray, containing horizontally stacked flat items | GU |
Tray, one layer no cover, cardboard | DV |
Tray, one layer no cover, plastic | DS |
Tray, one layer no cover, polystyrene | DU |
Tray, one layer no cover, wooden | DT |
Tray, rigid, lidded stackable (CEN TS 14482:2002) | IL |
Tray, two layers no cover, cardboard | DY |
Tray, two layers no cover, plastic tray | DW |
Tray, two layers no cover, wooden | DX |
Trunk | TR |
Truss | TS |
Tub | TB |
Tub, with lid | TL |
Tube | TU |
Tube, collapsible | TD |
Tube, with nozzle | TV |
Tubes, in bundle/bunch/truss | TZ |
Tun | TE |
Tyre | TU |
Uncaged | UC |
Unit | UN |
Unpacked or unpackaged | NE |
Unpacked or unpackaged, multiple units | NG |
Unpacked or unpackaged, single unit | NF |
Vacuum-packed | VP |
Vanpack | VK |
Vat | VA |
Unpacked or unpackaged | NE |
Vehicle | VN |
Wickerbottle | WB |
To be completed using the headings of the Combined Nomenclature.
Where the form is used for Union transit procedure purposes, the commodity code made up of at least the six digits of the Harmonised Commodity Description and Coding System shall be entered in this subdivision. However, where Union legislation so requires, the Combined Nomenclature heading shall be used.
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).
To be completed in accordance with the Taric code (first additional code).
To be completed in accordance with the Taric code (second additional code).
Codes to be adopted by the Member States concerned.
Use the country codes entered in box 2.
Codes to be adopted by the Member States.
This box is for three-digit codes comprising a single-digit component from 1) and a two-digit component from 2).
The relevant codes are given below:
First digit of the code
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
Next two digits
None of the following
Tariff suspension
Tariff suspension with specified end-use
Tariff suspension with certificate confirming the special nature of the product
Temporary suspension for products imported with a certificate of airworthiness
Tariff quota(15)
Tariff quota with specified end-use(15)
Tariff quota with certificate confirming the special nature of the product(15)
Tariff quota following outward processing(15)
Special end-use resulting from the Common Customs Tariff
Certificate confirming the special nature of the product
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 a warehousing procedure 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 a special procedure (inward processing, outward processing).
For example: re-export of goods imported under the customs inward processing procedure and subsequently placed under the customs warehousing procedure = 3151 (not 3171). (First operation = 5100; second operation = 7151: re-export = 3151).
Similarly, where goods previously temporarily exported are re-imported, placing under one of the abovementioned suspensive procedures is to be regarded as simple importation under that procedure. Indication of the ‘re-importation’ aspect is to be given only when the goods are released for free circulation.
For example: entry for home use with simultaneous entry for free circulation of goods exported under the customs outward processing procedure and placed under a customs warehousing procedure on re-importation = 6121 (not 6171). (First operation: temporary export for outward processing = 2100; second operation: storage in 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 the inward processing in another Member State.
List of procedures for coding purposes
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)
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 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.
Free circulation of goods simultaneously redispatched in the context of trade between the Union and the countries with which it has formed a customs union.
Example: Goods arriving from a third country, released for free circulation in France and sent on to the Channel Islands.
Free circulation of goods with a view to applying the inward processing procedure (drawback system). (a)
Explanation: Inward processing (drawback system) in accordance with Article 256 of the Code.
Free circulation with simultaneous placing of goods under a warehousing procedure other than a customs warehousing procedure.
Explanation: This code is to be used where the goods are released for free circulation but where VAT and possibly excise duties have not been paid.U.K.
Examples: Imported machines are released for free circulation but VAT has not been paid. While the goods are placed in a tax warehouse or approved area, payment of the VAT is suspended.U.K.
Imported cigarettes are released for free circulation but VAT and excise duties have not been paid. While the goods are stored in a tax warehouse or approved area, payment of the VAT and excise duties is suspended.
Permanent export.
Example: Normal export of Union goods to a third country, but also export of Union goods to parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC do not apply (OJ L 347, 11.12.2006, p. 1).
Export of compensating products obtained from equivalent goods under the inward processing procedure before entering import goods for the procedure.
Explanation: Prior export (EX-IM) in accordance with Article 223(2)(c) of the Code.U.K.
Example: Export of cigarettes manufactured from Union tobacco leaves before placing of tobacco leaves from a third country under the inward processing procedure.U.K.
Temporary export under the outward processing procedure.
Example: Explanation: Outward processing procedure under Article 259 to 262 of the Code. See also code 22.
Temporary export other than that referred to under code 21.
Example: The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94).
Temporary export for return in the unaltered state.
Example: Temporary export for exhibitions of articles such as samples, professional equipment, etc.
Re-export.
Explanation: Re-export of non-Union goods following a suspensive arrangement.U.K.
Example: Goods are placed under a customs warehousing procedure and subsequently declared for re-export.U.K.
Simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt supply.
Example: Goods coming from a third country with payment of the customs duties and VAT.
Simultaneous release for free circulation and home use of goods placed under the inward processing procedure (drawback system). (a)
Example: Inward processing procedure with payment of customs duties and national taxes on import.
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.
Explanation: Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by an 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 the conditions listed 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.U.K.
Example 1: Import of goods with exemption from VAT through a tax representative.U.K.
Example 2: Excise goods imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.U.K.
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.
Example: 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 of the kind applied in their time to ES and PT.
Release of goods for free circulation and home use for either VAT or excise duties and their placing under the tax warehouse procedure.
Explanation: VAT or excise exemption by placing the goods under a fiscal warehouse procedure.U.K.
Examples: Cigarettes imported from a third country are released for free circulation and VAT has been paid. While the goods are in the tax warehouse or approved area, the payment of excise duties is suspended.U.K.
Cigarettes imported from a third country are released for free circulation and excise duties are paid. While the goods are in the tax warehouse or approved area the payment of VAT is suspended.
Entry for home use with simultaneous release for free circulation of replacement goods under the customs outward processing procedure prior to the export of the temporary export goods.
Explanation: Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.
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 are applicable and parts of that territory in which those provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply.
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.
Explanation: Import with entry for home use of goods from parts of the Union to which the Directive 2006/112/EC does not apply. The use of the customs declaration is laid down in Article 134 of Delegated Regulation (EU) 2015/2446.U.K.
Examples: Goods arriving from Martinique and entered for home use in Belgium.U.K.
Goods coming from Andorra and entered for home use in Germany.
Inward processing procedure.
Explanation: Inward processing in accordance with Article 256 of the Code.
Import under temporary admission procedure.
Example: 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)
Explanation: This code is used to record the operation for the purposes of statistics on intra-Union trade.
Example: Goods from a third country 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 which are not the subject of a VAT-exempt supply.
Reimportation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.
Explanation: Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the reimportation is followed by an 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 the conditions listed 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.U.K.
Example 1: Reimportation after outward processing or temporary export, with any VAT debt being charged to a tax representative.U.K.
Example 2: 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.U.K.
Re-importation with partial entry for home use and simultaneous entry for free circulation and placing of goods under a warehousing procedure other than a customs warehousing procedure.
Example: Processed alcoholic beverages are re-imported and placed in an excise warehouse.
Placing of goods under the customs warehousing procedure.
Explanation: Placing of goods under the customs warehousing procedure. This in no way precludes the simultaneous placement of goods in, say, an excise or VAT warehouse.
Placing of goods under the customs warehousing procedure in order to obtain payment of special export refunds prior to exportation.
Example: Boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (Article 4 of 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(16)).
Manufacturing of goods under supervision by the customs authorities and under customs control (within the meaning of Article 5(27) of the Code prior to exportation and payment of export refunds.
Example: 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 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products(17)).
Entry of goods for a free zone (a)
Placing of goods under processing under customs control. (a)
Processing under customs control in another Member State (without release for free circulation in that Member State). (a)
Explanation: This code is used to record the operation for the purposes of statistics on intra-Union trade.U.K.
Example: Goods from a third country were processed under customs control in Belgium (9100). After undergoing processing, they are dispatched to Germany for release for free circulation (4092).U.K.
Inward processing | Axx |
Outward processing | Bxx |
Relief | Cxx |
Temporary admission | Dxx |
Agricultural products | Exx |
Other | Fxx |
Article 256 of the Code
Procedure | Code |
---|---|
Import | |
Goods entered for an IP procedure after prior export of processed products obtained from milk and milk products | A01 |
Goods placed under an IP procedure and intended for military use abroad | A02 |
Goods placed under an IP procedure and intended for re-export to the continental shelf | A03 |
Goods placed under an IP procedure (VAT only) | A04 |
Goods placed under an IP procedure (VAT only) and intended for re-export to the continental shelf | A05 |
Goods which are placed under an IP procedure without suspension of excise duties. | A08 |
Export | |
Processed products obtained from milk and milk products | A51 |
Processed products placed under an IP procedure (VAT only) | A52 |
Processed products placed under an IP procedure and intended for military use abroad | A53 |
Article 259 of the Code
Procedure | Code |
---|---|
Import | |
Processed products returning to the Member State in which duties were paid | B01 |
Processed products returning after repair under guarantee | B02 |
Processed products returning after replacement under guarantee | B03 |
Processed products returning after outward processing and VAT suspension in case of end-use. | B04 |
Prior import of processed products under outward processing. | B07 |
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 OP only | B54 |
(Regulation (EC) No 1186/2009)
Article No | Code | |
---|---|---|
Relief from import duties | ||
Personal property belonging to natural persons transferring their normal place of residence to the Union | 3 | C01 |
Trousseaux and household effects imported on the occasion of a marriage | 12(1) | C02 |
Presents customarily given on the occasion of a marriage | 12(2) | C03 |
Personal property acquired by inheritance | 17 | C04 |
School outfits, educational materials and related household effects | 21 | C06 |
Consignments of negligible value | 23 | C07 |
Consignments sent from one private individual to another | 25 | C08 |
Capital goods and other equipment imported on the transfer of activities from a third country into the 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 |
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I | 42 | C11 |
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II | 43 | C12 |
Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non commercial purposes (including spare parts, components, accessories and tools) | 44-45 | C13 |
Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the 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 | 61 | C20 |
Articles in Annex III intended for the blind | 66 | C21 |
Articles in Annex IV intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools) | 67(1)(a) and 67(2) | C22 |
Articles in Annex IV intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools) | 67(1)(b) and 67(2) | C23 |
Articles in Annex IV intended for the other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools) | 68(1)(a) and 68(2) | C24 |
Articles in Annex IV intended for the other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools | 68(1)(b) and 68(2) | C25 |
Goods imported for the benefit of disaster victims | 74 | C26 |
Honorary decorations or awards | 81 | C27 |
Presents received in the context of international relations | 82 | C28 |
Goods to be used by monarchs or heads of state | 85 | C29 |
Samples of goods of negligible value imported for trade promotion purposes | 86 | C30 |
Printed matter and advertising material imported for trade promotion purposes | 87-89 | C31 |
Products used or consumed at a trade fair or similar event | 90 | C32 |
Goods imported for examination, analysis or test purposes | 95 | C33 |
Consignments sent to organisations protecting copyrights or industrial and commercial patent rights | 102 | C34 |
Tourist information literature | 103 | C35 |
Miscellaneous documents and articles | 104 | C36 |
Ancillary materials for the stowage and protection of goods during their transport | 105 | C37 |
Litter, fodder and feeding stuffs for animals during their transport | 106 | C38 |
Fuel and lubricants present in land motor vehicles and special containers | 107 | C39 |
Materials for cemeteries for, and memorials to, war victims | 112 | C40 |
Coffins, funerary urns and ornamental funerary articles | 113 | C41 |
Relief from export duties | ||
Domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country | 115 | C51 |
Fodder and feeding stuffs accompanying animals during their exportation | 121 | C52 |
Procedure | Article of Delegated Regulation (EU) 2015/2446 | Code |
---|---|---|
Pallets | 208 and 209 | D01 |
Containers | 210 and 211 | D02 |
Means of transport | 212 | D03 |
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 | 223 | D08 |
Goods intended for activities in keeping with the particularities of the 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 to be subjected to tests | 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 | 231(c) | D20 |
Samples | 232 | D21 |
Replacement means of production | 233 | D22 |
Goods to be exhibited or used at a public event | 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 occasionally and for a period not exceeding three months | 236(a) | D29 |
Temporary admission with partial relief from duties | 206 | D51 |
Agricultural products | |
---|---|
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) of Implementing Regulation (EU) 2015/2447 | E01 |
Standard import values (for example: Regulation (EU) No 543/2011) | E02 |
Export | |
Agricultural products for which a refund is requested, subject to an export certificate (Annex I goods). | E51 |
Agricultural products for which a refund is requested, not requiring an export certificate (Annex I goods) | E52 |
Agricultural products for which a refund is requested, exported in small quantities, not requiring an export certificate (Annex I goods). | E53 |
Agricultural products for which a refund is requested, subject to a refund certificate (non-Annex I goods). | E61 |
Agricultural products for which a refund is requested, not requiring a refund certificate (non-Annex I goods) | E62 |
Agricultural products for which a refund is requested, exported in small quantities, without a refund certificate (non-Annex I goods) | E63 |
Agricultural products for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks. | E71 |
Other | |
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(3) of Delegated Regulation (EU) 2015/2446: repair or restoration) | F03 |
Processed products which return to the Union after having been previously exported or re-exported Article 205(1) of the Code | F04 |
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 |
Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a third country by vessels registered or recorded in a Member State and flying the flag of the state | F21 |
Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a third country 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 an outward-processing procedure, are placed under a warehousing procedure without suspension of excise duties | F31 |
Goods which, after having been under an inward-processing procedure, are placed under a warehousing procedure without suspension of excise duties | F32 |
Goods which, after having been in a free zone, are placed under a warehousing procedure without suspension of excise duties | F33 |
Goods which, after having been subject to end-use, are placed under a warehousing procedure without suspension of excise duties | F34 |
Release for free circulation of goods for events or for sale placed under temporary admission, applying the elements of calculation in force at the moment of acceptance of the declaration for free circulation | F41 |
Release for free circulation of processed products where the calculation of the amount of import duties shall be made in accordance with Article 86(3) of the Code. | F44 |
Export | |
Exports for military use | F51 |
Victualling | F61 |
Victualling of goods eligible of refunds | F62 |
Entry in victualling warehouse (Articles 37 to 40 of Commission Regulation (EC) No 612/2009a) | F63 |
Exit from victualling warehouse of goods intended for victualling | F64 |
This box is for alphanumeric (an..26) codes.
Each code has three components, which are separated by dashes (-). The first component (a1) consists of three different letters 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..20) represents the particulars needed to recognise the document, either its identification number or another recognisable reference.
the summary declaration, represented by ‘X’,
the initial declaration, represented by ‘Y’
the previous document, represented by ‘Z’,
Choose the abbreviation for the document from the ‘list of abbreviations for documents’.
This list includes the code ‘CLE’, which stands for ‘date and reference of the entry of the goods in the records’. (Article 182 of the Code). The date is coded as follows: yyyymmdd.
The identification number or another recognisable reference of the document is inserted here.
The previous document is a T1 transit document to which the office of destination has assigned the number ‘238544’. The code will therefore be ‘Z-821-238544’. (‘Z’ for previous document, ‘821’ for the transit procedure and ‘238544’ for the document's registration number (or the MRN for the NCTS operations)).
A cargo manifest bearing the number ‘2222’ is used as a summary declaration. The code will be ‘X-785-2222’. (‘X’ for the summary declaration, ‘785’ for the cargo manifest and ‘2222’ for the manifest's identification number).
Goods were entered in the records on 14 February 2002. The code will therefore be ‘Y-CLE-20020214-5’ (‘Y’ to show there was an initial declaration, ‘CLE’ for ‘entry in the records’, ‘20020214’ for the date of entry, ‘2002’ being the year, ‘02’ the month, ‘14’ the day and ‘5’ for the reference of the entry in the records).
List of abbreviations for documents | |
---|---|
Container list | 235 |
Loading list (delivery note) | 270 |
Packing list | 271 |
Proforma invoice | 325 |
Commercial invoice | 380 |
House waybill | 703 |
Master bill of lading | 704 |
Bill of lading | 705 |
CIM consignment note (rail) | 720 |
SMGS consignment note (rail) | 722 |
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 transit Declaration — Mixed consignments (T) | 820 |
External Union transit Declaration (T1) | 821 |
Internal Union transit Declaration (T2) | 822 |
TIR carnet | 952 |
ATA carnet | 955 |
Reference/date of entry of the goods in the records | CLE |
Information sheet INF3 | IF3 |
Information sheet INF8 | IF8 |
Cargo manifest — simplified procedure | MNS |
Internal Union transit Declaration — article 188 of Delegated Regulation (EU) 2015/2446 | T2F |
T2M | T2M |
Entry summary declaration | 355 |
Summary declaration for temporary storage | 337 |
Other | ZZZ |
If the above document is drawn up using the SAD, the abbreviation will comprise the codes specified for the first subdivision of box 1. (IM, EX, CO and EU)
The provisions used to determine the customs value of imported goods are to be coded as follows:
Code | Relevant provisions of the Code | Method |
---|---|---|
1 | Article 70 of the Code | Transaction value of the imported goods |
2 | Article 74(2)(a) of the Code | Transaction value of identical goods |
3 | Article 74(2)(b) of the Code | Transaction value of similar goods |
4 | Article 74(2)(c) of the Code | Deductive value method |
5 | Article 74(2)(d) of the Code | Computed value method |
6 | Article 74(3) of the Code | Value based on the data available (‘fall-back’ method) |
A five-digit code is used to encode additional information of a customs nature. This code follows the additional information unless Union law provides for the code to be used in place of the text.
The declarant enters code 00300 in box 2 to indicate that there is identity between the declarant and the consignor.
Union law provides for certain additional information to be entered in boxes other than box 44. However, such additional information should be coded according to the same rules as the information to be specifically entered in box 44. Furthermore, where Union law fails to specify the box in which information is to be entered, that information is to be entered in box 44.
All types of additional information are listed at the end of this title.
Member States may provide for the use of national additional information provided that their codification presents a structure different to the codes for Union additional information.
Documents, certificates and Union or international authorisations or other references produced in support of the declaration must be entered in the form of a code composed of 4 alpha-numeric characters, and, where applicable, followed either by an identification number or another recognisable reference. The list of documents, certificates, authorisations and other references and their respective codes can be found in the TARIC database.
National documents, certificates and authorisations produced in support of the declaration must be entered in the form of a code composed of an numeric character followed by 3 alpha-numeric characters (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 codes applicable are given below:
Customs duties on industrial products | A00 |
Additional duties | A20 |
Definitive antidumping duties | A30 |
Provisional antidumping duties | A35 |
Definitive countervailing duties | A40 |
Provisional countervailing duties | A45 |
VAT | B00 |
Compensatory interest (VAT) | B10 |
Interest on arrears (VAT) | B20 |
Export taxes | C00 |
Export taxes on agricultural products | C10 |
Interest on arrears | D00 |
Compensatory interest (I.e. Inward processing) | D10 |
Duties collected on behalf of other countries | E00 |
Codes exclusively for national use must be composed of a numeric character followed by two alphanumeric characters according to that Member State's own nomenclature.
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
Deferred payment — customs system
Postponed payment — VAT system (Article 23 Sixth VAT Directive)
Electronic credit transfer
Payment through post office administration (postal consignments) or other public sector or government department
Excise credit or rebate
Security, including cash deposit
From agent's cash account
Guarantee
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.
The code to be entered has the following three-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
for a non-customs warehouse
for a free zone or free warehouse
the identification number allocated by the Member State when issuing the authorisation (an..14)
the country code for the authorising Member State, as defined in box 2 (a2)
Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.
Use the codes entered in box 29.
Guarantee codes
The codes applicable (n1) are given below:
Entering countries under the heading ‘not valid for’:
Use the country codes entered in box 2.
Use the codes entered in box 29.
Legal basis | Subject | Additional information | Box | Code |
---|---|---|---|---|
Article 163 of Delegated Regulation (EU) 2015/2446 | Application for authorisation on the declaration for a special procedure | ‘Simplified authorisation’ | 44 | 00100 |
Appendix C1 | Several exporters, consignees or previous documents | ‘Other’ | 2, 8 and 40 | 00200 |
Appendix C1 | Identity between declarant and consignor | ‘Consignor’ | 14 | 00300 |
Appendix C1 | Identity between declarant and exporter | ‘Exporter’ | 14 | 00400 |
Appendix C1 | Identity between declarant and consignee | ‘Consignee’ | 14 | 00500 |
Legal basis | Subject | Additional information | Box | Code |
---|---|---|---|---|
Article 2 paragraph 1 of Regulation (EC) No 1147/2002 | Temporarily suspension of the autonomous duties | ‘Import with airworthiness certificate’ | 44 | 10100 |
Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446 | Discharge of inward processing | IP goods | 44 | 10200 |
Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446 | Discharge of inward processing (specific commercial policy measures) | IP goods, Commercial policy | 44 | 10300 |
Article 238 of Delegated Regulation (EU) 2015/2446 | Temporary admission | ‘TA goods’ | 44 | 10500 |
Article 86(3) of the Code | Determination of the amount of the import duty incurred for the processed products resulting from inward processing in accordance with Article 86(3) of the Code. | ‘Special rule for the calculation of import duty for processed products’ | 44 | 10800 |
Legal basis | Subject | Additional information | Box | Code |
---|---|---|---|---|
Article 254(4)(b) of the Code | Export of agricultural goods subject to end-use | 254(4)(b) of the Code Regulation (EEC) No 2454/93 End-use: Goods destined for exportation — agricultural refunds not applicable | 44 | 30300 |
Linguistic references | Codes |
---|---|
| Limited validity — 99200 |
| Waiver — 99201 |
| Alternative proof — 99202 |
| Differences: office where goods were presented … (name and country) — 99203 |
| Exit from … subject to restrictions or charges under Regulation/Directive/Decision No … — 99204 |
| Prescribed itinerary waived — 99205 |
| Authorised consignor — 99206 |
| Signature waived — 99207 |
| COMPREHENSIVE GUARANTEE PROHIBITED — 99208 |
| UNRESTRICTED USE — 99209 |
| Various — 99211 |
| Bulk — 99212 |
| Consignor — 99213 |
Field | Content | Field type | Example |
---|---|---|---|
1 | ISO alpha 2 country code. | Alphabetic 2 | IT |
The ISO alpha 2 country code is used (see Appendix D1).
ISO alpha 2 codification as specified in ISO — 639: 1988 shall apply.
Field | Content | Field type | Example |
---|---|---|---|
1 | HS6 | Numeric 6 (left aligned) | 010290 |
The six digits of the Harmonised System have to be entered (HS6). The commodity code may be expanded to eight digits for national use.
(numeric codes extracted from the 1997b UN Directories for electronic data interchange for administration, commerce and transport: List of code for data element 1001, Document/message name, coded.)
Certificate of conformity | 2 |
Certificate of quality | 3 |
Movement certificate A.TR | 18 |
Container list | 235 |
Packing list | 271 |
Proforma invoice | 325 |
Commercial invoice | 380 |
House waybill | 703 |
Master bill of loading | 704 |
Bill of lading | 705 |
House bill of lading | 714 |
SMGS consignment note (rail) | 722 |
Road consignment note | 730 |
Air waybill | 740 |
Master air waybill | 741 |
Dispatch note (post parcels) | 750 |
Multimodal/combined transport document (generic) | 760 |
Cargo manifest | 785 |
Bordereau | 787 |
Dispatch note model T | 820 |
Dispatch note model T1 | 821 |
Dispatch note model T2 | 822 |
Dispatch note model T2L | 825 |
Goods declaration for exportation | 830 |
Phytosanitary certificate | 851 |
Sanitary certificate | 852 |
Veterinary certificate | 853 |
Certificate of origin | 861 |
Declaration of origin | 862 |
Preference certificate of origin | 864 |
Certificate of origin form A (GSP) | 865 |
Import licence | 911 |
Cargo declaration (arrival) | 933 |
Embargo permit | 941 |
TIF form | 951 |
TIR carnet | 952 |
Movement certificate EUR. 1 | 954 |
ATA carnet | 955 |
Other | zzz |
The codes applicable are as follows:
=
Export from one common transit country subject to restriction or export from the Union subject to restriction.
=
Export from one common transit country subject to duties or export from the Union subject to duties.
=
Export.
Additional special indication codes can also be defined at national domain level.
Field | Content | Field type | Example |
---|---|---|---|
1 | Identifier of the country to which the customs office belongs (see CNT) | Alphabetic 2 | IT |
2 | National number of the customs office | Alphanumeric 6 | 0830AB |
Field 1 as explained above.
Field 2 has to be freely filled with a 6-character alphanumeric code. The 6 characters allow national administrations, where necessary, to define a hierarchy of customs offices.
EORI number as referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446.
Full name of the person.
Address of establishment/address of residence: the full address of the place where the person is established/resides, including the identifier of the country or territory (ISO alpha 2 country code, if available, as defined in Appendix D1, Title II, box 2.).
VAT identification number(s), where assigned by Member States.
Where appropriate, the legal status as mentioned in the document of establishment.
Date of establishment or, in the case of a natural person, date of birth.
Type of person (natural person, legal person, association of persons as referred to in Article 5(4) of the Code) in a coded form. The relevant codes are given below:
Natural person
Legal person
Association of persons as referred to in Article 5(5) of the Code
Contact information: contact person name, address and any of the following: telephone number, fax number, e-mail address.
In the case of a person not established in the customs territory of the Union: identification number(s), where assigned to the person concerned for customs purposes by the competent authorities in a third country with which an Agreement on Mutual Administrative Assistance in customs matters is in force. This identification number(s) shall include the identifier of the country or territory (ISO alpha 2 country code, if available, as defined in Appendix D1, Title II, box 2).
Where appropriate, principal economic activity code at 4 digit level in accordance with the Statistical Classification of Economic Activities in the European Community (NACE) listed in the business register of the Member State concerned.
Expiry date of the EORI number, where applicable.
Consent, if given, to disclosure of personal data listed in points 1, 2 and 3.
The paper to be used for the Transit Accompanying Document can be of green colour.
The transit accompanying document shall be printed on the basis of the data derived from the transit declaration, where appropriate amended by the holder of the procedure and/or verified by the office of departure, and completed with:
MRN (Movement Reference Number)
The information is given alphanumerically with 18 digits on the following specimen:
Field | Content | Field type | Examples |
---|---|---|---|
1 | Last two digits of year of formal acceptance of transit movement (YY) | Numeric 2 | 97 |
2 | Identifier of the country from which movement originates (ISO alpha 2 country code) | Alphabetic 2 | IT |
3 | Unique identifier for transit movement per year and country | Alphanumeric 13 | 9876AB8890123 |
4 | Check digit | Alphanumeric 1 | 5 |
Field 1 and 2 as explained above.
Field 3 has to be filled in with an identifier for the transit transaction. The way that field is used is under the responsibility of National Administrations but each transit transaction handled during one year within the given country must have a unique number.
National Administrations that want to have the office reference number of the customs authorities included in the MRN, could use up to the first 6 characters to insert the national number of the office.
Field 4 has to be filled with a value that is a check digit for the whole MRN. This field allows for the detection of an error when capturing the whole MRN.
The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 128’, character set ‘B’.
Box 3:
first subdivision: serial number of the current printed sheet,
second subdivision: total number of sheets printed (incl. list of items),
shall not be used when there is only one item.
In the space to the right of box 8:
Name and address of the customs office to which the return copy of the transit accompanying document has to be returned where the business continuity procedure for transit is used.
Box C:
the name of the office of departure,
reference number of the office of departure,
acceptance date of the transit declaration,
the name and the authorisation number of the authorised consignor (if any).
Box D:
control results,
seals affixed or the indication ‘- -’ identifying the ‘Waiver — 99201’,
the indication ‘Binding itinerary’, where appropriate.
The transit accompanying document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation.
Formalities en route
Between the time when the goods leave the office of departure and the time they arrive at the office of destination, certain details may have to be added on the transit accompanying document accompanying the goods. The details relate to the transport operation and must be entered by the carrier responsible for the means of transport on which the goods are loaded as and when the corresponding activities are carried out. The particulars may be added legibly by hand, in which case the entries should be made in ink and in block letters.
Carriers are reminded that goods can be transhipped only under an authorisation of the customs authorities of the country in whose territory the transhipment is to be made.
Where those authorities consider that the Union transit operation concerned may continue in the normal way they shall, once they have taken any steps that may be necessary, endorse the transit accompanying documents.
The customs authorities at the office of transit or office of destination, as the case may be, have the obligation to incorporate into the system the added data on the transit accompanying document. The data can also be incorporated by the authorised consignee.
The boxes and activities involved are:
Transhipment: use box 55.
Box 55: Transhipment
The carrier must complete the first three lines of this box when goods are transhipped from one means of transport to another or from one container to another in the course of the operation in question.
However, where goods are carried in containers that are to be transported by road vehicles, customs authorities may authorise the holder of the procedure to leave box 18 blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration, and where they can ensure that the proper information concerning the means of transport shall be subsequently entered in box 55.
Other incidents: use box 56.
Box 56: Other incidents during carriage
Box to be completed in accordance with current obligations regarding transit.
In addition, where goods have been loaded on a semi-trailer and the tractor is changed during the journey (without the goods being handled or transhipped), enter in this box the registration number and nationality of the new tractor. In this case, endorsement by the competent authorities is not necessary.
When a movement consists of more than one item, then the sheet A of the transit list of items shall always be printed by the computer system and shall be attached to the transit accompanying document.
The boxes of the list of items are vertically expandable.
Particulars have to be printed as follows:
In the identification box (upper left corner):
list of items;
serial number of the current sheet and the total number of the sheets (including the transit accompanying document).
OoDep — name of the office of departure.
Date — acceptance date of the transit declaration.
MRN — Movement Reference Number as defined in Appendix F1.)
The particulars of the different boxes at item level have to be printed as follows:
item no — serial number of the current item;
regime — if the status of the goods for the whole declaration is uniform, the box is not used;
if mixed consignment, the actual status, T1, T2 or T2F, is printed.
The Transit/Security Accompanying Document contains data valid for the whole of the declaration.
The information contained in the Transit/Security Accompanying Document shall be based on data derived from the transit declaration; where necessary, that information will be amended by the holder of the procedure and/or verified by the office of departure.
The paper to be used for the Transit/Security Accompanying Document can be of green colour.
In addition to the provisions in the explanatory notes of Appendices A, C1 and D1, particulars have to be printed as follows:
The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the business continuity procedure for transit in which cases no MRN is allocated.
The information is alphanumerical and comprises 18 characters following the prescriptions below:
Field | Content | Field type | Examples |
---|---|---|---|
1 | Last two digits of year of formal acceptance of the transit declaration (YY) | Numeric 2 | 06 |
2 | Identifier of the country where the movement originates (alpha 2 country code) | Alphabetic 2 | RO |
3 | Unique identifier for transit movement per year and country | Alphanumeric 13 | 9876AB8890123 |
4 | Check digit | Alphanumeric 1 | 5 |
Fields 1 and 2 as explained above.
Field 3 shall be filled in with an identifier for the transit transaction. The way that field is used is under the responsibility of national administrations but each transit transaction handled during one year within the given country must have a unique number.
National administrations that want to have the office reference number of the customs authorities included in the MRN, could use up to the first 6 characters to insert the national number of the office.
Field 4 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.
The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 128’, character set ‘B’.
Indicate code S where the Transit/Security Accompanying Document contains security information as well. Where this Document does not contain security information, the box shall be left blank.
First subdivision: serial number of the current printed sheet,
Second subdivision: total number of sheets printed (including list of items)
Indicate LRN or/and UCR.
—
a local reference number as defined in Appendix C2.
—
a Unique Consignment Reference Number as referred to in Appendix C1, title II, box 7.
Name and address of the customs office to which the return copy of the Transit/Security Accompanying Document shall be returned.
Enter other specific circumstance indicator.
Reference number of the office of departure,
Acceptance date of the transit declaration,
The name and the authorisation number of the authorised consignor (if any).
Control results,
Seals affixed or the indication ‘- -’ identifying the ‘Waiver — 99201’,
The indication ‘Binding itinerary’, where appropriate.
The Transit/Security Accompanying Document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation.
Between the time when the goods leave the office of departure and the time they arrive at the office of destination, certain details may have to be added on the Transit/Security Accompanying Document accompanying the goods. The details relate to the transport operation and must be entered by the carrier responsible for the means of transport on which the goods are loaded as and when the corresponding activities are carried out. The particulars may be added legibly by hand, in which case the entries should be made in ink and in block letters.
Carriers are reminded that goods can be transhipped only under an authorisation of the customs authorities of the country in whose territory the transhipment is to be made.
Where those authorities consider that the Union transit operation concerned may continue in the normal way they shall, once they have taken any steps that may be necessary, endorse the Transit/Security Accompanying Documents.
The customs authorities at the office of transit or office of destination, as the case may be, have the obligation to incorporate into the system the added data on the Transit/Security Accompanying Document. The data can also be incorporated by the authorised consignee.
The boxes and activities involved are:
Box Transhipment (55):
The carrier must complete the first three lines of this box when goods are transhipped from one means of transport to another or from one container to another in the course of the operation in question.
However where goods are carried in containers that are to be transported by road vehicles, customs authorities may authorise the holder of the procedure to leave box 18 blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration, and where they can ensure that the proper information concerning the means of transport shall be subsequently entered in box 55.
Box Other incidents during carriage (56):
Box to be completed in accordance with current obligations regarding transit.
In addition, where goods have been loaded on a semi-trailer and the tractor is changed during the journey (without the goods being handled or transhipped), enter in this box the registration number and nationality of the new tractor. In this case, endorsement by the competent authorities is not necessary.
The Transit/Security List of Items shall contain the data specific to items of goods within the declaration.
The boxes of the list of items are vertically expandable. In addition to the provisions in the explanatory notes of appendices A and C1, particulars have to be printed as follows, if appropriate using codes:
Box MRN — Movement Reference Number as defined in Appendix G1. The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the business continuity procedure for transit in which cases no MRN is allocated.
The particulars of the different boxes at item level have to be printed as follows:
Box Item No (32) — serial number of the current item;
Box Tpt.Ch.M.pay.code (S29) — enter transport charges method of payment code;
UNDG (44/4) — UN Dangerous Goods code;
Box Forms (3):
First subdivision: serial number of the current printed sheet,
Second subdivision: total number of sheets printed (Transit/Security List of Items).
The acronym ‘BCP’ (Business continuity plan) used in this Chapter refers to situations in which the fallback procedure covered by Article 6(3)(b) of the Code.
The Export Accompanying Document contains data valid for the whole of the declaration and for one item of goods.
The information contained in the Export Accompanying Document shall be based on data derived from the export declaration; where necessary, that information will be amended by the declarant/representative and/or verified by the office of export.
In addition to the provisions in the explanatory notes of appendices A and C1, particulars have to be printed as follows:
The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated.
The information is alphanumerical and comprises 18 characters following the prescriptions below:
Field | Content | Field type | Examples |
---|---|---|---|
1 | Last two digits of year of formal acceptance of the export declaration (YY) | Numeric 2 | 06 |
2 | Identifier of the country of export. (alpha 2 code as provided for box 2 of the Single Administrative Document in Appendix D1) | Alphabetic 2 | RO |
3 | Unique identifier for export operation per year and country | Alphanumeric 13 | 9876AB8890123 |
4 | Check digit | Alphanumeric 1 | 5 |
Fields 1 and 2 as explained above.
Field 3 shall be filled in with an identifier for the export control system transaction. The way that field is used is under the responsibility of national administrations but each export transaction handled during one year within the given country must have a unique number. National administrations that want to have the office reference number of the competent authorities included in the MRN, could use up to the first 6 characters to insert the national number of the office.
Field 4 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.
The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 128’, character set ‘B’.
Indicate code S where the Export Accompanying Document contains security information as well. Where this Document does not contain security information, the box shall be left blank.
Reference number of the office of export.
Indicate LRN or/and UCR:
—
a local reference number as defined in Appendix C2.
—
a Unique Consignment Reference Number as referred to in Appendix C1, title II, box 7.
Enter other specific circumstance indicator.
Box Item No (32) — serial number of the current item;
Box UNDG (44/4) — UN Dangerous Goods code.
The Export Accompanying Document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation.
The export List of Items contains the data specific to items of goods within the declaration.
The boxes of the export list of items are vertically expandable.
In addition to the provisions in the explanatory notes of appendices A and C1, the particulars have to be printed as follows, if appropriate using codes:
Box MRN — movement reference number as defined in Appendix H1. The MRN shall be printed on first page and on all lists of items.
The particulars of the different boxes at item level have to be printed as follows:
Box Item No (32) — serial number of the current item;
Box UNDG (44/4) — UN Dangerous Goods code.
The acronym ‘BCP’ (Business continuity plan) used in this Chapter refers to situations in which the fallback procedure covered by Article 6(3)(b) of the Code.
The form contains all information necessary for export and exit data where export and security data are provided together. The form includes information at header level and for one item of goods. It is designed to be used in the context of the BCP.
There are three copies of the Export/Security SAD:
Copy 1 is kept by the authorities of the Member State in which export (dispatch) or Union transit formalities are completed;
Copy 2 is used for statistical purposes by the Member State of export;
Copy 3 is returned to the exporter after being stamped by the customs authority.
The Export/Security SAD contains data valid for the whole of the declaration.
The information contained in the Export/Security SAD shall be based on data derived from the export and exit declaration; where necessary, that information will be amended by the declarant/representative and/or verified by the office of export.
In addition to the provisions in the explanatory notes of appendices A and C1, particulars have to be printed as follows:
Box MRN (movement reference number):
The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated.
The information is alphanumerical and comprises 18 characters following the prescriptions below:
Field | Content | Field type | Examples |
---|---|---|---|
1 | Last two digits of year of formal acceptance of the export declaration (YY) | Numeric 2 | 06 |
2 | Identifier of the country of export. (alpha 2 code as provided for box 2 of the Single Administrative Document in Appendix D1) | Alphabetic 2 | RO |
3 | Unique identifier for export operation per year and country | Alphanumeric 13 | 9876AB8890123 |
4 | Check digit | Alphanumeric 1 | 5 |
Fields 1 and 2 as explained above.
Field 3 shall be filled in with an identifier for the export control system transaction. The way that field is used is under the responsibility of national administrations but each export transaction handled during one year within the given country must have a unique number. National administrations that want to have the office reference number of the competent authorities included in the MRN, could use up to the first 6 characters to insert the national number of the office.
Field 4 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.
The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 128’, character set ‘B’.
Box 7 reference numbers:
Indicate LRN or/and UCR.
—
a local reference number as defined in Appendix C2.
—
a Unique Consignment Reference Number as referred to in Appendix C1, title II, box 7.
Box Other SCI (S32):
Enter other specific circumstance indicator.
The Export/Security SAD shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation.
The Export/Security SAD List of Items contains the data specific to items of goods within the declaration.
The boxes of the list of items are vertically expandable.
In addition to the provisions in the explanatory notes of appendices A and C1, particulars have to be printed as follows:
Box MRN — movement reference number as defined in Appendix I1. The MRN shall be printed on the first page and on all lists of items.
The particulars of the different boxes at item level have to be printed as follows:
Box Item No (32) — serial number of the current item,
Box Documents produced/Certificates (44/1): this box contains also the transport document number, where appropriate,
Box UNDG (44/4) — UN Dangerous Goods code.
The form contains header level information and the information for one item of goods.
The information contained in the Security and Safety Document shall be based on data provided for the entry or exit summary declaration; where necessary, that information will be amended by the person lodging the summary declaration and/or verified by the office of entry or exit respectively.
The Security and Safety Document shall be completed by the person lodging the summary declaration.
In addition to the provisions in the explanatory notes of appendices A and C1, particulars have to be printed as follows:
Box MRN — Movement Reference Number as defined in Appendix G1 or ad-hoc references issued by the customs office. The MRN shall be printed on first page and on all lists of items;
Customs office:
Reference number of the office of entry/exit;
Box Declaration type (1):
Codes ‘IM’ or ‘EX’ according to whether the document contains Entry summary declaration or exit summary declaration data;
Box Reference number (7):
Enter LRN — LRN — a local reference number as defined in Appendix C2;
Box First place arr.cde (S11):
First place of arrival code;
Box Date/time arr. first place cust. Terr. (S12):
Enter date and time of arrival at first place of arrival in Customs territory;
Box T.C.M.paym.cde (S29):
Enter transport charges method of payment code;
Box UNDG (S27) — UN Dangerous Goods code;
Box Other SCI (S32):
Enter other specific circumstance indicator.
The Security and Safety Document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation.
The boxes of the list of items are not vertically expandable.
In addition to the provisions in the explanatory notes of appendices A and C1, the particulars of the different boxes have to be printed as follows:
Box Item No (32) — serial number of the current item;
Box T.C.M.paym.cde (S29) — transport charges method of payment code;
Box UNDG (S27) — UN Dangerous Goods code.
No | Marks, numbers and kind of packages, description of goods | Country of dispatch/export | Gross mass (kg) | Reserved for official use |
---|---|---|---|---|
(signature)
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 B1 to the this Delegated Regulation.
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-DA)
It is not obligatory for an official of the customs office of departure to sign the forms.
The layout of the models is not binding; e.g. instead of boxes the Member States may provide for forms with a line structure or if required the space of the boxes may be extended. Member States may also use national IT systems for accepting applications and granting authorisations.
However, the order numbers and the appropriate text are obligatory.
The Member States may provide for boxes or lines for national purposes. These boxes or lines shall be indicated by an order number plus a capital letter (e.g. 5A).
In principle boxes with a bold order number must be completed. The explanatory note refers to exceptions.
The Appendix contains the codes for economic conditions.
If necessary the requested information can be presented in a separate annex to the application form, referring to the box of the form concerned.
Member States may require additional information. U.K.
first application for an authorisation
application for modified or renewed authorisation (also indicate the appropriate authorisation number).
Textual Amendments
F1 Substituted by Commission Delegated Regulation (EU) 2016/698 of 8 April 2016 correcting Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446.
Enter the full name and address and the EORI number of the applicant. The applicant is the person to whom the authorisation should be issued.
Enter the customs procedure under which the goods listed in box 7 are intended to be placed. The relevant customs procedures are given below:
end-use
temporary admission
customs warehousing
inward processing
outward processing
Type of application must be entered in this box by using at least one of the following codes:
=
first application
=
application for amended or renewed authorisation (also indicate the appropriate authorisation number)
=
application for an authorisation where more than one MS is involved
=
application for successive authorisation (inward processing)
Enter the number of continuation forms attached.
Continuation forms are provided for the following customs procedures:
Customs warehousing, inward processing (where necessary) and outward processing (where necessary)
Enter the place where the main accounts for customs purposes are held or accessible. Specify also the kind of accounts by giving details about the system used.
State also the place where records are kept and the kind of records (stock records) to be used for the customs procedure. Records means: the data containing all the necessary information and technical details, enabling the customs authorities to supervise and control the customs procedure.
In case of temporary importation box 5 needs to be completed only where required by customs authorities.
Indicate in box 6a the requested date on which the authorisation should take effect (day/month/year). In principle the authorisation takes effect on the date of issue at the earliest. In this case enter ‘date of issue’. The date of expiry of the authorisation may be suggested in box 6b.
CN code
Complete according to the Combined Nomenclature (CN code = eight digits).
Description
The description of the goods means the trade and/or technical description.
Quantity
Enter the estimated quantity of the goods intended to be placed under the customs procedure.
Value
Enter the estimated value in euro or in other currency of the goods intended to be placed under the customs procedure.
End-use:U.K.
If the application concerns goods other than those under 2 below, you should enter in sub-box ‘CN code’, where appropriate; the TARIC Code (10 digits or 14 digits).
If the application concerns goods under the special provisions (Part A and B) contained in the preliminary provisions of the Combined Nomenclature (goods or certain categories of ships, boats and other vessels and for drilling or production platforms/civil aircraft and goods for use in civil aircraft) CN codes are not required. Applicants should state in sub-box ‘Description’ for instance: ‘Civil aircraft and parts thereof/special provisions, part B of the CN’. Furthermore it is then not necessary to give details about the CN code, quantity and the value of the goods;
Customs warehousing:U.K.
If the application covers a number of items of different goods you may enter the word ‘various’ in sub-box ‘CN code’. In this case describe the nature of goods to be stored in sub-box ‘Description’. It is not necessary to give details about the CN code. Quantity and value of the goods;
Inward and outward processing:U.K.
CN code: The four-digit code may be indicated. However the eight-digit code must be given where:
Equivalent goods or the standard exchange system are to be used
Description: The trade and/or technical description should be sufficiently clear and detailed to enable a decision to be taken on the application. Where it is planned to use equivalent goods or the standard exchange system give details about commercial quality and technical characteristics of the goods.
General remark:
Enter details of all processed products resulting from the operations indicating main processed product or secondary processed product as appropriate.
CN code and description: See comments on box 7.
Describe the nature of the planned activities (e.g. details of the operations under a job-processing contract or kind of usual forms of handling) to be carried out on the goods within the customs procedure. Indicate also the appropriate place(s).
If more than one customs administration is involved, indicate the name(s) of the Member State(s) as well as the places.
In the case of ‘end-use’ enter the intended end-use and the place(s) where the goods will be assigned to the prescribed end-use.
Where appropriate enter name, address and function of other operators involved.
In the case of temporary admission enter the owner of the goods.
In case of inward processing the applicant must give reasons for the fulfilment of the economic conditions by using at least one of the two digit codes set out in the Appendix for each CN-code which has been indicated in box 7.
of placement
of discharge
supervising office(s)
Indicate the suggested customs office(s).
In case of end-use box 11b is not to be completed.
Enter in box 12 the intended means of identification by using at least one of the following codes:
=
serial or manufacturer's number
=
affixing of plumbs, seals, clip-marks or other distinctive marks
=
Information sheet INF
=
taking of samples, Illustrations or technical descriptions
=
carrying out of analyses
=
Information document set out in Annex ex 104 (only suitable for outward processing)
=
other means of identification (explain in box 16 ‘additional Information’)
=
without identification measures (only suitable for temporary admission)
In the case of customs warehousing completion is necessary only if this is required by the customs authorities.
Box 12 is not to be completed in the case of the use of equivalent goods. In this case the continuation forms shall be completed instead.
Enter the estimated period needed for the operations to be carried out or use within the customs procedure(s) applied for (box 2). The period starts when the goods are placed under the customs procedure. This period ends when the goods or products have been placed under a subsequent customs procedure, re-exported or in order to obtain total or partial relief from import duties upon release for free circulation after outward processing.
In the case of end-use state the period which will be needed to assign the goods to the prescribed end-use or to transfer the goods to another holder of authorisation. In the case of customs warehousing the period is unlimited; therefore leave blank.
In the case of inward processing: where the period for discharge expires on a specific date for all the goods placed under the arrangements in a given period, the authorisation may provide that the period for discharge shall be automatically extended for all goods still under the arrangements on this date. If this simplification is required enter: ‘Article 174(2)’ and give the details in box 16.
Box 14 a:
Indicate the type of declaration that is intended to be used for placement of goods under the procedure by using at least one of the following codes:
=
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)
Box 14b:
Indicate the type of declaration that is intended to be used for discharge the procedure by using at least one of the following codes: The same as for box 14 a.
In the case of end-use procedure box 14 is not to be completed.
Where a transfer of rights and obligations is intended describe the details.
Where applicable indicate the following additional information:
Type of guarantee
Guarantee (yes/no)
Customs office of guarantee
Guarantee amount
Method of calculation:
In case of inward processing indicate if, in case of a customs debt, the amount of import duty will be calculated according to Article 86(3) of the Code? (yes/no)
Bill of discharge:
Waiver of requirement to present the bill of discharge? (yes/no)
Indicate all additional information considered useful
If a continuation form is used complete only the appropriate box (22, 23 or 26) instead.
Indicate one of the following types:
Public warehouse Type I
Public warehouse Type II
Private warehouse
Enter the precise place intended to be used as the customs warehouse or other storage facilities.
You can make a suggestion for the deadline for lodging inventory of goods.
Give details, where appropriate, of loss rate(s).
CN code and description
Where it is planned to use common storage or equivalent goods state the eight-digit CN code, commercial quality and technical characteristics of the goods. Where applicable specify the customs procedure if any to which the goods are subject.
Complete if usual forms of handling are envisaged.
Purpose:
Complete if temporary removal is envisaged.
Where it is planned to use equivalent goods, state the eight-digit CN code, commercial quality and technical characteristics of the equivalent goods to enable the customs authorities to make the necessary comparison between import goods and equivalent goods. The Codes provided for box 12 may be used to suggest supporting means, which might be useful for this comparison. If the equivalent goods are at a more advanced stage of manufacture than the import goods give appropriate Information in box 21.
Where it is planned to use the prior exportation system indicate the period within which the non-Union goods should be declared for the arrangements taking account of the time required for procurement and transport to the Union.
Where it is requested that the processed products or goods which have been placed under inward processing IM/EX will be released for free circulation without formalities, enter ‘Article 170(1)’.
Indicate all additional Information considered useful with regard to boxes 18 to 20.
Where intended enter the appropriate code(s):
=
standard exchange system without prior importation
=
standard exchange system with prior importation
=
outward processing IM/EX in accordance with Article 223(2)(d) of the Code
Where it is planned to use the standard exchange system (only possible in case of repair), state the eight-digit CN code, commercial quality and technical characteristics of the replacement products to enable the customs authorities to make the necessary comparison between temporary expert goods and the replacement products. The codes provided for box 12 may be used to suggest supporting means, which might be useful for this comparison.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Indicate all additional Information considered useful with regard to boxes 18 to 21.
For instance, where it is planned to use equivalent goods, state the eight-digit CN code, commercial quality and technical characteristics of the non-Union goods to enable the customs authorities to make the necessary comparison between temporary export goods and the equivalent goods. The codes provided for box 12 may be used to suggest supporting means, which might be useful for this comparison.
Until the date of deployment of the UCC Customs Decision system referred to in the annex to Commission Implementing Decision of 29 April 2014 establishing the Work Programme for the Union Customs Code (WPUCC), the following codes of economic conditions shall be used for the purposes of applying for an authorisation for inward processing:
the processing of goods not listed in Annex 71-02 (Code 01);
repair (Code 30.4);
the 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 (Code 30.2);
the processing of durum wheat into pasta (Code 30.6);
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 Council Regulation (EU) No 510/2014 (Code 31);
the processing of goods which are listed in Annex 71-02, in the following situations:
unavailability of goods produced in the Union sharing the same 8-digit CN code, the same commercial quality and technical characteristics as the goods intended to be imported for the processing operations envisaged (Code 10);
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 (Code 11);
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 (Code 12).
the aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit CN code does not exceed EUR 150 000 (Code 30.7)
the processing of goods to ensure their compliance with technical requirements for their release for free circulation (Code 40);
the processing of goods of a non-commercial nature (Code 30.1);
the processing of goods obtained under a previous authorisation, the issuing of which was subject to an examination of the economic conditions (Code 30.5);
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 (Code 41);
the processing into products to be incorporated in or used for civil aircraft for which an airworthiness certificate has been issued (Code 42);
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 (Code 43);
the processing of goods into samples (Code 44);
the processing of any electronic type of components, parts, assemblies or any other materials into information technology products (Code 45);
the processing of goods falling within CN codes 2707 or 2710 into products falling within CN codes 2707, 2710 or 2902 (Code 46);
the reduction to waste and scrap, destruction, recovery of parts or components (Code 47);
denaturing (Code 48);
usual forms of handling referred to in Article 220 of the Code (Code 30.3);
the aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit CN code does not exceed EUR 150 000 with regard to goods which are covered by Annex 71-02 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 (Code 49).
The part of the sheet requesting information (boxes 1 to 7) shall be filled in either by the holder or by the office requesting the information.
The form must be filled in so that it is legible and indelible, preferably using a typewriter. It shall not contain any erasures or overwritten words. Corrections should be made by crossing out the wrong words and adding further particulars, if necessary. Corrections must be initialled by the person filling in the sheet and endorsed by the customs office.
Give the name, address and the name of the Member State. This item may be left blank when the application is made by the customs office of the Member State requesting the information.
Give the name, address and the name of the Member State, of the customs office to whom the application is made.
Give the name, address and the name of the Member State of the customs office requesting the information. This item is left blank when the application is made by the holder.
Give the number, kind, marks and numbers of packages. In the case of unpackaged goods or products, give the number of objects, or, if appropriate, insert ‘bulk’.
Give the usual trade description of the products or goods or their tariff description.
The net quantity must be expressed in units of the metric system: kg, litres, m2, etc.
The amounts shall be entered in Euro or national currency.
Where appropriate, the Member State where the products are released for free circulation shall convert the amount shown on the information sheet at the rate used for calculating the customs value.
Currencies are to be indicated as follows:
EUR for Euro
DKK for Danish Krone
SEK for Swedish Krona
GBP for Pound Sterling
Fiscal charges may, for instance, be specified.
Boxes 1 to 8 are to be filled in by the holder.
The form must be filled in legibly and indelibly, preferably by typewriter. It must not contain any erasures or overwritten words. Corrections should be made by crossing out the wrong words and adding any necessary particulars. Corrections must be initialled by the person filling in the sheet and endorsed by the customs office which issued it.
Give the name, address and the name of the Member State. In the case of a legal person the name of the person responsible should also be given.
The net quantity must be expressed in units of the metric system: kg, litres, m2, etc.
Currencies are to be indicated as follows:
EUR for Euro
DKK for Danish Krone
SEK for Swedish Krona
GBP for Pound Sterling
Boxes 1 to 8 are to be filled in by the holder.
The form must be filled in legibly and indelibly, preferably by typewriter. It must not contain any erasures or overwritten words. Corrections should be made by crossing out the wrong words and adding any necessary particulars. Corrections must be initialled by the person filling in the sheet and endorsed by the customs office which issued it.
Give the name, address and the name of the Member State. In the case of a legal person the name of the person responsible should also be given.
The net quantity must be expressed in units of the metric system: kg, litres, m2, etc.
Currencies are to be indicated as follows:
EUR for Euro
DKK for Danish Krone
SEK for Swedish Krona
GBP for Pound Sterling
The form must be filled in legibly and indelibly, preferably by typewriter. It must not contain any erasures or overwritten words. Corrections should be made by crossing out wrong entries and if necessary adding the correct particulars. Corrections must be initialled by the person filling in the form and endorsed by the customs office which completes box 16.
Boxes 1 to 15 must be filled in by the holder.
Give the name, address and the name of the Member State. In the case of a legal person, the name of the person responsible should also be given.
Give the name, address and the Member State.
Give the number and date of the authorisation and the name of the customs authorities which issued it.
Give an exact description of the compensating products using the normal commercial description or the tariff description.
Give the tariff heading or subheading of the compensating products as shown on the authorisation.
Give an exact description of the goods using the normal commercial description or the tariff description. The description must correspond with that given in the export document. If the goods are subject to the inward processing procedure enter ‘IP goods’ and give the number of the information sheet INF1 if used:
Give the net quantity expressed in units of the metric system (kg, litres, m2, etc.).
Give the statistical value at the time the export declaration was lodged, preceded by one of the following currency abbreviations:
EUR for Euro
DKK for Danish Krone
SEK for Swedish Krona
GBP for Pound Sterling
Where the customs office issuing the information sheet considers that additional information to that appearing on the information sheet is required, it shall enter such particulars. Where not enough space remains, an additional sheet shall be annexed. It shall be mentioned on the original.
The customs office which endorsed the information sheet may be asked to carry out post-clearance verification of the authenticity of the sheet and the accuracy of the particulars which its contains.
In the case of successive consignments, the requisite number of information sheets may be made out for the quantity of goods or products entered for the arrangements. The initial information sheet may also be replaced with further information sheets or, where only one information sheet is used, the customs office for which the sheet is endorsed may note on the original the quantities of goods or products. Where not enough space remains, an additional sheet shall be annexed which shall be mentioned on the original.
The customs authorities may permit the use of recapitulative information sheets for triangular traffic trade flows involving a large number of operations which cover the total quantity of imports/exports over a given period.
In exceptional circumstances, the information sheet may be issued a posteriori but not beyond the expiry of the period required for keeping documents.
In the event of theft, loss or destruction of the information sheet, the operator may ask the customs office which endorsed it for a duplicate to be issued.
The original and copies of the information sheet so issued shall bear one of the following indications:
DUPLICADO,
DUPLIKAT,
DUPLIKAT,
ANTIГΡΑΦΟ,
DUPLICATE,
DUPLICATA,
DUPLICATO,
DUPLICAAT,
SEGUNDA VIA,
KAKSOISKAPPALE,
DUPLIKAT.
The information sheet INF1 (hereafter: INF1) may be used for providing information on:
duty amounts [and compensatory interest],
applying commercial policy measures,
the amount of the security.
The INF1 shall be made out in an original and two copies.
The original and one copy of the INF1 shall be sent to the supervising office and a copy shall be kept by the customs office which endorsed the INF1.
The supervising office shall supply the information requested in boxes 8, 9 and 11 of the INF1, endorse it, retain the copy and return the original.
Where the release for free circulation of compensating products or goods in the unaltered state at a customs office other than the office of entry is requested, this customs office endorsing the INF1 shall ask the supervising office to indicate:
in box 9 (a), the amount of import duties due in accordance with Article 121(1) or 128 (4) of the Code,
in box 9 (b), the amount of compensatory interest in accordance with Article 519,
the quantity, CN Code and origin of the import goods used in the manufacture of the compensating products released for free circulation.
Where the compensating products obtained under inward processing (drawback system) are consigned to another customs approved treatment or use allowing import duties to be repaid or remitted, and are subject to a new application for authorisation for the inward processing arrangements, the customs authorities issuing this authorisation may use the INF1 to determine the amount of import duties to be levied or the amount of the customs debt liable to be incurred.
Where the declaration for release for free circulation relates to compensating products obtained from import goods or goods in the unaltered state which had been subject to specific commercial policy measures at the moment of entry for the procedure (suspension system) and such measures continue to be applicable, the customs office accepting the declaration and endorsing the INF1 shall ask the supervising office to indicate particulars necessary for the application of commercial policy measures.
Where release for free circulation is requested in the case of an INF1 being made out for fixing the amount of security, the same INF1 may be used, provided it contains:
in box 9 (a) the amount of import duties payable on the import goods pursuant to Article 121(1) or 128 (4) of the Code, and
in box 11, the date when the import goods concerned were first entered for the procedure or the date when the import duties have been repaid or remitted in accordance with Article 128(1) of the Code.
The information sheet INF9 (hereafter: INF9) may be used where compensating products are assigned another permitted customs approved treatment or use under triangular traffic (IM/EX).
The INF9 shall be made out in an original and three copies for the quantities of import goods entered for the arrangements.
The office of entry shall endorse box 11 of the INF9 and indicate which means of identification or measures to control the use of equivalent goods are used (such as the use samples, illustrations or technical descriptions,, carrying out of analysis).
The office of entry sends copy 3 to the supervising office and return the original and the other copies to the declarant.
The declaration discharging the arrangements shall be accompanied by the original and copies 1 and 2 of the INF9.
The office of discharge shall indicate the quantity of compensating products and the date of acceptance. It shall send copy 2 to the supervising office, return the original to the declarant and retain copy 1.
The information sheet INF5 (hereafter: INF5) may be used when compensating products obtained from equivalent goods are exported under triangular traffic with prior exportation (EX/IM).
The INF5 shall be made out in an original and three copies in respect of the quantity of import goods corresponding to the quantity of compensating products exported.
The customs office accepting the export declaration shall endorse box 9 of the INF5 and return the original and the three copies to the declarant.
The customs office of exit shall complete box 10, send copy 3 to the supervising office and return the original and the other copies to the declarant.
Where durum wheat falling within CN code 1001 10 00 is processed into pasta falling within CN codes 1902 11 00 and 1902 19, the name of the importer authorised to enter the import goods for the arrangements, to be given in box 2 of the INF5, may be filled in after the INF5 has been presented to the customs office where the export declaration is lodged. The information shall be given on the original and copies 1 and 2 of the INF5 before the declaration entering the import goods for the arrangements is lodged.
The declaration of entry for the arrangements must be accompanied by the original and copies 1 and 2 of the INF5.
The customs office where the declaration of entry is presented shall note on the original and copies 1 and 2 of the INF5 the quantity of import goods entered for the arrangements and the date of acceptance of the declaration. It shall send copy 2 to the supervising office, returning the original to the declarant and retaining copy 1.
The information sheet INF2 (hereafter: INF2) may be used, where compensating or replacement products are imported under triangular traffic.
The INF2 shall be made out in an original and one copy for the quantity of goods entered for the procedure.
The request for the issue of the INF2 shall constitute the consent of the holder to transfer the right of the total or partial relief from the import duties to another person importing the compensating or replacement products under triangular traffic.
The office of entry shall endorse the original and the copy of the INF2. It shall retain the copy and return the original to the declarant.
It shall indicate in box 16 the means used to identify the temporary export goods.
Where samples are taken or illustrations or technical descriptions are used, this office shall authenticate such samples, illustrations or technical descriptions by affixing its customs seal either on the goods, where their nature permits it, or on the packaging, in such a way that it cannot be tampered with.
A label bearing the stamp of the office and reference particulars of the export declaration shall be attached to the samples, illustrations or technical descriptions in a manner which prevents substitution.
The samples, illustrations or technical descriptions, authenticated and sealed shall be returned to the exporter, who shall present them with the seals intact when the compensating or replacement products are re-imported.
Where an analysis is required and the results will not be known until after the office of entry has endorsed the INF2, the document containing the results of the analysis shall be given to the exporter in a sealed tamper-proof envelope.
The office of exit shall certify on the original that the goods have left the customs territory of the Union and shall return it to the person presenting it.
The importer of the compensating or replacement products shall present the original of the INF2 and, where appropriate, the means of identification to the office of discharge.
Data elements referred to in Annex 71-05 to Delegated Regulation (EU) 2015/2446 | Box No. of the relevant information sheet(s) |
---|---|
Authorisation number (M) | 3 of INF9, 3 of INF5 and 6 of INF2 |
Person making the request (M) | 1 of INF9, 1 of INF 5 and 1 of INF2 |
INF number (M) | Dedicated box |
Supervising customs office (M) | 9 of INF9, 7 of INF5 and 9 of INF2 |
Customs office using the INF data elements (O) | 10 of INF9, 8 of INF5 and 20 of INF2 |
Description of the goods which are covered by the INF (M) | 4 of INF9, 4 of INF5 and 12 of INF2 |
CN Code, net quantity, value (M) | 5, 6, 19 of INF9, 5, 6 and 18 of INF5 and 13, 14 and 15 of INF2 |
Description of the processed products which are covered by the INF (M) | 7 of INF9, 18 of INF5 and 10 of INF2 |
CN Code, net quantity, value of processed products (M) | 8, 19 of INF9, 18 of INF5 and 11, 21 of INF2 |
Particulars of the customs declaration(s) placing goods under the special procedure (O) | 11 of INF9, 11 of INF5 and 16, 17 of INF2 |
MRN (O) | 19 of INF9, 18 of INF5 and 21 of INF2 |
Remarks (O) | 19 of INF9, 18 of INF5 and 21 of INF2 |
Specific data elements IP | Box No. of the relevant information sheet(s) |
---|---|
If a customs debt is incurred, the amount of import duty shall be calculated in accordance with Article 86(3) of the Code (O) | 19 of INF9 |
Equivalent goods (O) | 11 of INF9 |
Prior exportation (O) | 9, 10 of INF5 |
Business case IP IM/EX | |
Customs declaration of placement under inward processing was accepted (O) | 11 of INF9 |
Particulars necessary for application of commercial policy measures (O) | 19 of INF9 |
Last date for discharge (O) | 11 of INF9 |
CN Code, net quantity, value (M) | 4, 5, 6 11, 19 of INF9 |
The declaration of discharge was accepted (O) | 12 of INF9 |
CN Code, net quantity, value (M) | 8, 13, 14, 15, 18, 19 of INF9 |
Date of exit and exit result (O) | 19 of INF9 |
Business case IP EX/IM | |
Export declaration under IP EX/IM was accepted (O) | 9 of INF5 |
Particulars necessary for application of commercial policy measures (O) | 18 of INF5 |
Last date of placement of non-Union goods, which are replaced by equivalent goods, under inward processing (O) | 9 of INF5 |
CN Code, net quantity, value (M) | 4, 5, 6 INF5 |
Date of exit and exit result | 10 of INF5 |
Date of placement of non-Union goods, which are replaced by equivalent goods, under inward processing (O) | 11 of INF5 |
CN Code, net quantity, value (M) | 12,13, 14 17 of INF5 |
Specific data elements OP | Box No. of the relevant information sheet(s) |
---|---|
Business case OP EX/IM | |
Country of processing (O) | 5 of INF2 |
Member State of re-importation (O) | 4 of INF2 |
Equivalent goods (O) | 21 of INF2 |
Customs declaration for OP (M) | 16 of INF2 |
Identification of goods (M) | 16 of INF2 |
CN Code, net quantity (M) | 13, 14, 15 of INF2 |
Last date of re-importation of processed products (M) | 16 of INF2 |
Exit result (M) | 17 of INF2 |
Date of re-importation of processed products (M) | 20 of INF2 |
Particulars of the customs declaration(s) for release for free circulation (O) | 20 of INF2 |
CN Code, net quantity, value (M) | 20 of INF2 |
Data elements as referred to in Section B of Annex 71-05 to Delegated Regulation (EU) 2015/2446 | Box No. of the relevant information sheet(s) |
---|---|
Type of request (M) | 3 of INF1 |
The responsible customs authority as referred to in Article 101(1) of the Code (M) | 4 of INF1 |
Authorisation number (M) | 1 of INF1 |
CPM (O) | 4 of INF1 |
Supervising customs office receiving the request (M) | 2 of INF1 |
Description of the goods or processed products for which the INF is requested (M) | 5 of INF1 |
CN Code, net quantity, value (M) | 6, 7 and 15 of INF1 |
MRN (O) | |
Remarks (O) | 15 of INF1 |
The supervising customs office receiving the request shall make available the following data elements:
Specific data elements IP IM/EX | Box No. of the relevant information sheet(s) |
---|---|
The amount of import duty to be entered in the accounts and notified to the debtor in accordance with Article 86(3) of the Code (O) | 9 of INF1 |
Particulars necessary for application of commercial policy measures (O) | 8 of INF1 |
INF number (M) | Dedicated box |
MRN (O) | 15 of INF1 |
Automatically generated by computer systems.
Information to be produced where appropriate.
Information to be produced where appropriate.
Coded version, where available.
Automatically generated by computer systems.
Information to be produced where appropriate.
Automatically generated by computer systems.
Recommendation of the Customs Cooperation Council concerning the unique consignment reference number (UCR) for Customs purposes (30 June 2001).
Recommendation of the Customs Cooperation Council concerning the unique consignment reference number (UCR) for Customs purposes (30 June 2001).
The use, in this Appendix, of the words export, re-export, importation and re-importation equally cover dispatch, re-dispatch, introduction and re-introduction.
Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference.
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