- Latest available (Revised)
- Point in Time (01/01/2011)
- Original (As adopted by EU)
Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)
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Version Superseded: 01/01/2013
Point in time view as at 01/01/2011.
There are currently no known outstanding effects for the Commission Regulation (EEC) No 2454/93 (repealed).
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Textual Amendments
Where a customs declaration, as referred to in Article 76(1) of the Code, is used as a summary declaration, in accordance with Article 36c(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure in [F3Table 7] , include the particulars set out in column ‘Entry summary declaration’ of Tables 1 to 4.
When Article 14b(3) applies and where a customs declaration, as referred to in Article 76(1) of the Code, is used as a summary declaration, in accordance with Article 36c(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure in [F3Table 7] , include the particulars set out in column ‘AEO Entry summary declaration’ of Table 5.
Where a customs declaration, as referred to in Article 76(1) of the Code, is required, in accordance with Article 182b of the Code, that declaration must, in addition to the particulars required for the specific procedure in [F3Table 7] , include the particulars set out in column ‘Exit summary declaration’ of Tables 1 and 2.
When Article 14b (3) applies and where a customs declaration, as referred to in Article 76(1) of the Code, is required, in accordance with Article 182b of the Code, that declaration must, in addition to the particulars required for the specific procedure in [F3Table 7] , include the particulars set out in column ‘AEO Exit summary declaration’ of Table 5.
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 |
[F2Mode 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 |
[F6Subsequent customs office(-s) of entry code | Z] |
Name | [F3Exit summary declaration — Express consignments (See notes 3.1 and 4.1 to 4.3)] | Exit summary declaration — ship and aircraft supplies (See notes 3.1 and 4.4) | [F3Entry summary declaration — Express consignments (See notes 2.1 and 4.1 to 4.3)] |
---|---|---|---|
Unique consignment reference number | X/Y | ||
Transport document number | X/Y | ||
Consignor | X/Y | X/Y | X/Y |
Person lodging the summary declaration | Y | Y | Y |
Consignee | X/Y | X/Y | X/Y |
Carrier | Z | ||
[F2Conveyance reference number | Z | ||
Date and time of arrival at first place of arrival in customs territory | Z] | ||
Country(ies) of routing codes | Y | Y | |
[F2Mode of transport at the border | Z] | ||
Customs office of exit | Y | Y | |
Location of goods | Y | Y | |
Place of loading | Y | ||
Place of unloading code | X/Y | ||
Goods description | X | X | X |
Equipment identification number, if containerised | X/Y | ||
Goods item number | X | X | X |
Commodity code | X | X | X |
Gross mass (kg) | X/Y | X/Y | X/Y |
UN Dangerous Goods Code | X | X | |
Transport charges method of payment code | X/Y | X/Y | X/Y |
Declaration date | Y | Y | Y |
Signature/Authentication | Y | Y | Y |
Other specific circumstance indicator | Y | Y | Y |
[F6Subsequent 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 |
[F2Mode 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 |
[F2Mode 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 | Exit summary declaration (See note 3.2) | Entry summary declaration (See note 2.2) |
---|---|---|
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 |
[F2Mode of transport at the border | Z] | |
Customs office of exit | Y | |
Place of loading | X/Y | |
Goods description | X | X |
Number of packages | X | X |
Equipment identification number, if containerised | X/Y | X/Y |
[F2Goods item number | X | X] |
Commodity code | X | X |
Declaration date | Y | Y |
Signature/Authentication | Y | Y |
Other specific circumstance indicator | Y | Y |
[F6Subsequent 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 | Local clearance export (See note 3.1) | Simplified declaration export (See note 3.1) | Incomplete declaration export (See note 3.1) | Local clearance import (See note 2.1) | Simplified declaration import (See note 2.1) | Incomplete declaration import (See note 2.1) |
---|---|---|---|---|---|---|
Declaration | Y | Y | Y | Y | ||
Number of items | Y | Y | Y | Y | ||
Unique consignment reference number | X | X | X | X | X | X |
Transport document number | X/Y | X/Y | X/Y | X/Y | X/Y | X/Y |
Consignor/exporter | X/Y | X/Y | X/Y | |||
Consignee | X/Y | X/Y | X/Y | |||
Declarant/representative | Y | Y | Y | Y | Y | Y |
Declarant/representative status code | Y | Y | Y | Y | Y | Y |
Currency code | X | X | X | |||
Customs office of exit | Y | Y | Y | |||
Customs office for supplementary declaration | Y | |||||
Goods description | X | X | X | X | X | X |
Type of packages (code) | X | X | X | X | X | X |
Number of packages | X | X | X | X | X | X |
Shipping marks | X/Y | X/Y | X/Y | X/Y | X/Y | X/Y |
Equipment identification number, if containerised | X/Y | X/Y | X/Y | |||
Goods item number | X | X | X | X | ||
Commodity code | X | X | X | X | X | X |
Gross mass (kg) | X | X | X | |||
Procedure | X | X | X | X | X | X |
Net mass (kg) | X | X | X | X | X | X |
Item amount | X | X | X | |||
Reference number for simplified procedures | X | X | ||||
Number of the authorisation | X | X | X | X | ||
Additional information | X | X | X | |||
Declaration date | Y | Y | Y | Y | Y | Y |
Signature/Authentication | Y | Y | Y | Y | 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 Annex 38 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.
:
it is an alternative to the transport document number when the latter is not available.
:
the information can be provided where available.
This element provides a link to other useful sources of information.
[Ref.: SAD Box 7]
[F3Reference 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 Annex 38, 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.)
:
invoice or loading list number.
:
this information shall be provided to the extent available and may include both references to TIR carnet and to CMR.
[Ref.: SAD Box 44]
Party consigning goods as stipulated in the transport contract by the party ordering transport.
[F3Exit 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 this number is available to the person lodging the summary declaration. Where the particulars required for an exit summary declaration are included in a customs declaration in accordance with Article 182b(3) of the Code and with Article 216 of this Regulation, this information corresponds to the ‘ Consignor/Exporter ’ of that customs declaration.
Entry summary declarations: this information takes the form of the consignor EORI number whenever this number is available to the person lodging the summary declaration.]
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.
[F2Enter the EORI number referred to in Article 1(16). Where the consignor/exporter does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.]
[Ref.: SAD Box 2]
[F2This information takes the form of the person lodging the summary declaration EORI number.]
:
one of the persons mentioned in Article 36b(3) and (4) of the Code.
:
party defined in Article 182d(3) of the Code. This information shall not be provided where, in accordance with Article 182a(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.]
Party to whom goods are actually consigned.
:
this element 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 | Box | Code |
---|---|---|---|
Annex 30A | 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. | 44 | 10600 |
[F2Where this information must be provided, it takes the form of the consignee EORI number whenever this number is available to the person lodging the summary declaration.]
:
In cases referred to in Article 789, this information shall be provided where available.
[F2It takes the form of the consignee EORI number whenever this number is available to the person lodging the summary declaration.]
[Ref.: SAD Box 8]
To be required if different from the consignor/exporter at export/the consignee at import.
[F2This 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 Annex 38 for Box 14 of the SAD.
This information shall be provided where it is different from the person lodging the entry summary declaration.
This information takes the form of the carrier EORI number whenever this number is available to the person lodging the summary declaration. However, in situations covered by Article 183(6) and (8), the EORI number of the carrier shall be provided. The EORI number of the carrier shall also be provided in situations covered by Article 184d(2).]
Party to be notified at entry of the arrival of the goods. This information needs to be provided where applicable. 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.
[F2This information takes the form of the notify party EORI number whenever this number is available to the person lodging the summary declaration.]
[F3Identity and nationality of active means of transport crossing the border of the customs territory of the Community. The definitions provided for in Annex 37 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 Annex 38 for SAD box 21 shall be used for nationality where this information is not yet included in the identity.]
:
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.]
[F3Identification 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.]
:
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).
:
the code shall follow the pattern provided for customs offices in Annex 38.
[F2Diversion 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 Annex 38 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.
[F2Diversion 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 Annex 38 for SAD Box 2 shall be used. This information is to be provided to the extent known.
[F3Exit 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 Annex 38 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 and local clearance procedures at import where the conditions prescribed in the authorisations associated with these procedures 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 Community. In the case of combined transportation, the rules set out in Annex 37 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 Annex 38 for SAD box 25 shall be used.
[Ref.: SAD box 25].]
[F7Code provided for in Annex 38 for SAD box 29 for the intended customs office of exit.]
[F3Exit 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.]
:
this element may only be used in cases referred to under Article 281(3).
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.
:
this element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader]
:
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.
:
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.
:
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.
:
it is a description for tariff purposes.
[Ref.: SAD Box 31]
Code specifying the type of package as provided for in Annex 38 for SAD Box 31 (UN/ECE Recommendation 21 Annex VI)
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]
[F3Number 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;
:
first four digits of the CN code; It is not necessary to provide this information where the goods description is provided.
:
10-digit TARIC code. Traders may supplement this information, where appropriate, with additional TARIC codes. Member States may waive this requirement for simplified declarations and local clearance procedures at import where the conditions prescribed in the authorisations associated with these procedures allow them to defer the collection of this data element in the supplementary declaration.
:
first four digits of the CN code. It is not necessary to provide this information where the goods description is provided.
:
a specific simplified goods nomenclature will be published by the Commission.
:
8-digit CN code. Traders may complement this information, where appropriate, with additional TARIC codes. Member States may waive this requirement for simplified declarations and local clearance procedures at export where the conditions prescribed in the authorisations associated with these procedures 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.
:
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 and local clearance procedure at import where the conditions prescribed in the authorisations associated with these procedures allow them to defer the collection of this data element in the supplementary declaration.
[Ref.: SAD Box 35]
Procedure code as provided for in Annex 38 for SAD Box 37, 1st and 2nd subdivisions.
Member States may waive the obligation to provide the codes as defined in Annex 38 for Box 37, 2nd subdivision of the SAD for simplified declarations and local clearance procedures at import and export where the conditions prescribed in the authorisations associated with these procedures 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 and local clearance procedures at import and export where the conditions prescribed in the authorisations associated with these procedures 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 and local clearance procedures at import where the conditions prescribed in the authorisations associated with these procedures 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 procedures described in Articles 266 and 285a. 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 (4) applies (goods imported with airworthiness certificates).
[Ref.: SAD Box 44]
Number of the authorisation for simplified procedures. 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 local clearance procedures pursuant to Articles 266 and 285a, 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
Ship and aircraft supplies
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 Community.
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 Annex 38 for SAD Box 29 for the customs office of entry.] ]
Textual Amendments
F1 Inserted by Commission Regulation (EC) No 1875/2006 of 18 December 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).
F2 Inserted by Commission Regulation (EC) No 312/2009 of 16 April 2009 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.
F3 Substituted by Commission Regulation (EC) No 312/2009 of 16 April 2009 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.
F4 Deleted by Commission Regulation (EU) No 169/2010 of 1 March 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.
F5 Deleted by Commission Regulation (EC) No 1192/2008 of 17 November 2008 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.
[F1Automatically generated by computer systems.
[Coded version, where available.]
Information to be produced where appropriate.
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For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
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