Commission Regulation (EC) No 2286/2003 (repealed)Show full title

TITLE II U.K. CODES

Box 1: Declaration U.K.

First subdivision U.K.

The codes applicable (a2) are given below:

EX[X1 :

For trade with countries and territories situated outside of the customs territory of the Community other than the EFTA countries

• For placing goods under a customs procedure referred to in columns A and E of the table in Annex 37, Title I, B)

• To confer on goods a customs-approved treatment or use referred to in columns C and D of the table in Annex 37, Title I, B)

• For dispatch of non-Community goods in the context of trade between Member States

IM:

For trade with countries and territories situated outside of the customs territory of the Community other than the EFTA

• For placing goods under a customs procedure referred to in columns H to K of the table in Annex 37, Title I, B)

• For placing non-Community goods under a customs procedure in the context of trade between Member States

EU:

In the context of trade with EFTA countries

• For placing goods under a customs procedure referred to in columns A, E and H to K of the table in Annex 37, Title I, B)

• To confer on goods a customs-approved treatment or use referred to in columns C and D of the table in Annex 37, Title I, B)

CO:

In respect of Community goods subject to specific measures during the transitional period following the accession of new Member States

• Placing of pre-financed goods in a customs warehouse or free zone

• In respect of Community goods in the context of trade between parts of the customs territory of the Community to which the provisions of Directive 77/388/EEC 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.

Editorial Information

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

Second subdivision U.K.

The codes applicable (a1) are given below:

A

for a normal declaration (normal procedure under Article 62 of the Code)

B

for an incomplete declaration (simplified procedure under Article 76(1)(a) of the Code)

C

for a simplified declaration (simplified procedure under Article 76(1)(b) of the Code)

D

For lodging a normal declaration (such as referred to under code A) before the declarant is in a position to present the goods.

E

For lodging an incomplete declaration (such as referred to under code B) before the declarant is in a position to present the goods.

F

For lodging a simplified declaration (such as referred to under code C) before the declarant is in a position to present the goods.

X

for a supplementary declaration under a simplified procedure covered by B

Y

for a supplementary declaration under a simplified procedure covered by C

Z

for a supplementary declaration under a simplified procedure under Article 76(1)(c) of the Code (entry of the goods in the records)

Codes D, E and F can only be used in the framework of the procedure provided for in Article 201(2) where customs authorities authorise the lodging of a declaration before the declarant is in a position to present the goods.

Third subdivision U.K.

The codes applicable (an..5) are given below:

T1:

Goods required to move under the external Community transit procedure

T2:

Goods required to move under the internal Community transit procedure in accordance with Article 163 or 165 of the Code, unless Article 340c(2) applies

T2F:

Goods required to move under the internal Community transit procedure, in accordance with Article 340c(1)

T2SM:

Goods placed under the internal Community transit procedure, in application of Article 2 of Decision 4/92 of the EEC-San Marino Co-operation Committee of 22 December 1992.

T:

Mixed consignments covered by Article 351, in which case the space following the ‘T’ must be scored through

T2L:

Form establishing the Community status of goods

T2LF:

Form establishing the Community status of goods consigned to, or from, a part of the customs territory of the Community where the provisions of Directive 77/388/EEC do not apply

T2LSM:]

Form establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92 of the EEC-San Marino Cooperation Committee of 22 December 1992.

Box 2: Consignor/Exporter U.K.

Where identification numbers are used, the code takes the following form:

• On import: Country code (a2); code UN/EDIFACT 3055 (an..3); exporter's identification code (an..13)

• On export: Country code (a2); exporter's identification code (an..16)

Country code: The Community's alphabetical codes for countries and territories are based on the current ISO alpha 2 (a2) in so far as they are compatible with the requirements of Community law. The legal basis for these codes is Council Regulation (EC) No 1172/95 of 22 May 1995 on the statistics relating to the trading of goods by the Community and its Member States with non-member countries (OJ L 118, 25.5.1995). The Commission regularly publishes regulations updating the list of country codes.

UN/EDIFACT 3055: With regard to the coding of the operators in the third countries mentioned in boxes 2 and 8, Member States use a list issued and updated by an agency or another institution which defines the interested parties' codes. The selected agency will be identified in the list of the agencies published by the UN under the heading UN/EDIFACT 3055 (Electronic Data Interchange for Administration, Commerce and Transport) which contains a list of the agencies responsible for the development of such lists of economic operators.

Example:‘JP1511234567890’ for a Japanese exporter (country code: JP) whose identification number with Japanese customs (agency code 151 in the list of codes for UN/EDIFACT data element 3055) is 1234567890. U.K.

Box 8: Consignee U.K.

Where identification numbers are used, the code takes the following form:

• On import: Country code (a2); consignee's identification code (an..16)

• On export: Country code (a2); code UN/EDIFACT 3055 (an..3); importer's identification code (an..13).

Use the country codes entered in box 2.

Example:‘JP1511234567890’ for a Japanese importer (country code: JP) whose identification number with Japanese customs (agency code 151 in the list of codes for UN/EDIFACT data element 3055) is 1234567890. U.K.

Box 14: Declarant/Representative U.K.

(a)

Insert one of the following codes (n1) before the full name and address to designate the declarant or the status of the representative:

1.

Declarant

2.

Representative (direct representation within the meaning of the first indent of Article 5(2) of the Code)

3.

Representative (indirect representation within the meaning of the second indent of Article 5(2) of the Code).

Where this data element is printed on a paper document, it will be in square brackets (Ex: [1], [2] or [3])

(b)

Where identification numbers are used, the code takes the following form: Country code (a2); identification code of the declarant/representative (an..16).

Use the country codes entered in box 2.

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

Use the country codes entered in box 2.

Box 17a: Country-of-destination code U.K.

Use the country codes entered in box 2.

Box 17b: Region-of-destination code U.K.

Use the codes to be adopted by the Member States.

Box 18: Nationality of means of transport at departure U.K.

Use the country codes entered in box 2.

Box 19: Container (Ctr) U.K.

The relevant codes (n1) are given below:

0

Goods not transported in containers

1

Goods transported in containers.

Box 20: Delivery terms U.K.

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
Incoterm code	Incoterms — ICC/ECE	Place to be specified
EXW	Ex works	Named place
FCA	Free carrier	Named place
FAS	Free alongside ship	Named port of shipment
FOB	Free on board	Named port of shipment
CFR	Cost and freight	Named port of destination
CIF	Cost, insurance and freight	Named port of destination
CPT	Carriage paid to	Named place of destination
CIP	Carriage and insurance paid to	Named place of destination
DAF	Delivered at frontier	Named place
DES	Delivered ex-ship	Named port of destination
DEQ	Delivered ex-quay	Named port of destination
DDU	Delivered duty unpaid	Named place of destination
DDP	Delivered duty paid	Named place 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:

1[X1 :

Place situated in the territory of the Member State concerned

2:

Place situated in the territory of another Member State

3:]

Other (place situated outside the Community).

Box 21: Nationality of active means of transport crossing the border U.K.

Use the country codes entered in box 2.

Box 22: Invoice currency U.K.

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).

Box 24: Nature of transaction U.K.

The codes applicable are given below.

The Member States which require this item of information must use the single digit codes listed in column A (excluding, where appropriate, code 9), 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 to be entered in the right-hand side of the box.

a This item covers most exports and imports, i.e. transactions in respect of which: ownership is transferred from resident to non-resident or vice versa, payment or other compensation (payment in kind) is or will be made. It should be noted that this applies to goods sent between entities of a same enterprise or of a same group of enterprises and to goods sent from/to central distribution depots, unless no payment or other compensation is made in respect of these transactions (in which case such transactions shall be listed under code 3).
b Including spare parts and other replacement deliveries made against payment.
c Including financial leasing: the lease instalments are calculated in such a way as to cover all or virtually all the value of the goods. The benefits and risks of ownership are transferred to the lessee. At the end of the contract, the lessee becomes the legal owner.
d Return and replacement dispatches of goods originally recorded under headings 3 to 9 of column A should be recorded under the corresponding headings.
e Processing operations (whether or not under customs supervision) should be recorded under headings 4 and 5 of column A. Own-account processing operations are not covered by these headings and should be recorded under heading 1 of column A.
f 6 Repair entails the restoration of goods to their original function; this may involve some structural alterations or improvements.
g 7 Operational leasing: all lease contracts other than financial leasing (see note3).
h This item covers goods exported/imported with the intention of subsequent reimport/re-export without any change of ownership taking place.
i The transactions recorded under heading 8 of column A involve goods which are not separately invoiced but for which a single invoice is made covering the total collective value. Where this is not the case, the transactions should be recorded under heading 1.
Column A	Column B
1[X1 . Transactions involving actual or intended transfer of ownership against payment or other consideration (other than the transactions listed under 2, 7 and 8a b c)	1. Final purchase/saleb 2. Goods dispatched for viewing, trial samples, goods dispatched with right of return and transactions involving commission 3. Transactions involving payment in kind 4. Sale to foreign travellers for their personal use 5. Financial leasingc
2. Return of goods already recorded under code 1d; replacement of goods free of charged	1. Return of goods 2. Replacement for returned goods 3. Replacement (e.g. under terms of guarantee) for goods not returned
3. Transactions (not temporary in nature) involving transfer of ownership but without consideration (financial or otherwise)	1. Deliveries of goods under programmes wholly or partly financed by the European Community 2. Other government-aid deliveries 3. Other aid deliveries (individuals and non-governmental organisations) 4. Other
4. Transactions with a view to processinge or contractor repairf (other than the transactions recorded under 7)	1. Processing 2. Repair and maintenance against payment 3. Repair and maintenance free of charge
5. Transactions after processinge or contractor repairf (other than the transactions recorded under 7)	1. Processing 2. Repair and maintenance against payment 3. Repair and maintenance free of charge
6. Transactions not involving transfer of ownership, e.g. hire, loan, operational leasingg and other temporary usesh, with the exception of processing under contract or repair (delivery and return)	1. Hire, loan, operational leasing 2. Other temporary uses
7. Transactions in connection with a joint defence programme or another intergovernmental production programme (e.g. Airbus)
8. Delivery of building material and equipment in connection with construction or civil engineering activities constituting part of a general contracti
9.] Other transactions

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

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

Box 26: Inland mode of transport U.K.

The codes listed for box 25 are applicable.

Box 29: Office of exit/entry U.K.

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.

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

Kind of packages U.K.

Use the following codes.

• (UN/ECE Recommendation No 21/REV. 1, August 1994)

PACKAGING CODES

Aerosol	AE
Ampoule, non-protected	AM
Ampoule, protected	AP
Atomiser	AT
Bag	BG
Bag, multiply	MB
Bale, compressed	BL
Bale, non-compressed	BN
Balloon, non-protected	BF
Balloon, protected	BP
Bar	BR
Barrel	BA
Bars, in bundle/bunch/truss	BZ
Basket	BK
Bin	BI
Board	BD
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
Bucket	BJ
Bulk, gas (at 1 031 mbar and 15 oC)	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
Butt	BU
Cage	CG
Can, cylindrical	CX
Can, rectangular	CA
Canister	CI
Canvas	CZ
Carboy, non-protected	CO
Carboy, protected	CP
Carton	CT
Case	CS
Case, skeleton	SK
Cask	CK
Chest	CH
Churn	CC
Coffer	CF
Coffin	CJ
Coil	CL
Collapsible tube	TD
Cover	CV
Crate	CR
Crate, beer	CB
Crate, framed	FD
Crate, fruit	FC
Crate, milk	MC
Crate, shallow	SC
Creel	CE
Cup	CU
Cylinder	CY
Demijohn, non-protected	DJ
Demijohn, protected	DP
Drum	DR
Envelope	EN
Filmpack	FP
Firkin	FI
Flask	FL
Footlocker	FO
Frame	FR
Girder	GI
Girders, in bundle/bunch/truss	GZ
Hamper	HR
Hogshead	HG
Ingot	IN
Ingots, in bundle/bunch/truss	IZ
Jar	JR
Jerrican, cylindrical	JY
Jerrican, rectangular	JC
Jug	JG
Jutebag	JT
Keg	KG
Log	LG
Logs, in bundle/bunch/truss	LZ
Mat	MT
Matchbox	MX
Nest	NS
Net	NT
Package	PK
Packet	PA
Pail	PL
Parcel	PC
Pipe	PI
Pipes, in bundle/bunch/truss	PZ
Pitcher	PH
Plank	PN
Planks, in bundle/bunch/truss	PZ
Plate	PG
Plates, in bundle/bunch/truss	PY
Pot	PT
Pouch	PO
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
Sheetmetal	SM
Sheets, in bundle/bunch/truss	SZ
Shrinkwrapped	SW
Slipsheet	SL
Spindle	SD
Suitcase	SU
Tank, cylindrical	TY
Tank, rectangular	TK
Tea-chest	TC
Tin	TN
Tray	PU
Trunk	TR
Truss	TS
Tub	TB
Tube	TU
Tubes, in bundle/bunch/truss	TZ
Tun	TO
Unpacked or unpackaged	NE
Vacuum-packed	VP
Vat	VA
Vial	VI
Wickerbottle	WB

Box 33: Commodity Code U.K.

First subdivision (8 digits) U.K.

To be completed using the headings of the Combined Nomenclature.

Where the form is used for Community 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 Community legislation so requires, the Combined Nomenclature heading shall be used.

Second subdivision (two characters) U.K.

To be completed in accordance with the Taric code (two characters for the application of specific Community measures in respect of formalities to be completed at destination).

Third subdivision (four characters) U.K.

To be completed in accordance with the Taric code (first additional code).

Fourth subdivision (four characters) U.K.

To be completed in accordance with the Taric code (second additional code).

Fifth subdivision (four characters) U.K.

Codes to be adopted by the Member States concerned.

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

Use the country codes entered in box 2.

Box 34b: Region-of-origin/-production code U.K.

Codes to be adopted by the Member States.

Box 36: Preference U.K.

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:

1.

First digit of the code

1

Tariff arrangement erga omnes

2

Generalised System of Preferences (GSP)

3

Tariff preferences other than those mentioned under code 2

4

Non-imposition of customs duties under the provisions of customs union agreements concluded by the Community

2.

Next two digits

00

None of the following

10

Tariff suspension

15

Tariff suspension with specified end-use

18

Tariff suspension with certificate confirming the special nature of the product

19

Temporary suspension for products imported with a certificate of airworthiness

20

Tariff quota(1)

23

Tariff quota with specified end-use(2)

25

Tariff quota with certificate confirming the special nature of the product(3)

28

Tariff quota following outward processing(4)

40

Special end-use resulting from the Common Customs Tariff

50

Certificate confirming the special nature of the product

Box 37: Procedure U.K.

A. First subdivision U.K.

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 importation, 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 customs procedure with economic impact (inward processing, outward processing or processing under customs control).

For example: re-export of goods imported under the customs inward processing procedure (suspension system) 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 IP — suspension system in another Member State.

List of procedures for coding purposes

Two of these basic elements must be combined to produce a four-digit code.

00

This code is used to indicate that there is no previous procedure (a)

01

Free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Community in which the provisions of Directive 77/388/EEC are applicable and parts of that territory in which 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 Community 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.

02

Free circulation of goods with a view to applying the inward processing procedure (drawback system).

Explanation: Inward processing (drawback system) in accordance with Article 114(1)(b) of the Code.

07

Free circulation with simultaneous placing of goods under a warehousing procedure other than a customs warehousing procedure.

Explanation: U.K.

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.

Examples: U.K.

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.

[X2 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.]

10

Permanent export.

Example: Normal export of Community goods to a third country, but also export of Community goods to parts of the customs territory of the Community to which the provisions of Council Directive 77/388/EEC do not apply (OJ L 145, 13.6.1977, p. 1).

11

Export of compensating products obtained from equivalent goods under the inward processing procedure (suspension system) before entering import goods for the procedure.

Explanation: Prior export (EX-IM) in accordance with Article 115(1)(b) of the Code. U.K.

Example: Export of cigarettes manufactured from Community tobacco leaves before placing of tobacco leaves from a third country under the inward processing procedure. U.K.

21

Temporary export under the outward processing procedure.

Explanation: Outward processing procedure under Articles 145 to 160 of the Code. See also code 22.

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).

23

Temporary export for return in the unaltered state.

Example: Temporary export for exhibitions of articles such as samples, professional equipment, etc.

31

Re-export.

Explanation: Re-export of non-Community goods following a suspensive arrangement with economic impact. U.K.

Example: Goods are placed under a customs warehousing procedure and subsequently declared for [X2 re-export.] U.K.

40

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.

41

Simultaneous release for free circulation and home use of goods placed under the inward processing procedure (drawback system).

Example: Inward processing procedure with payment of customs duties and national taxes on import.

42

Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State.

Example: Import of goods with exemption from VAT through a tax representative.

43

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 Community of the kind applied in their time to ES and PT.

45

Release of goods for free circulation and home use for either VAT or excise duties and their placing under the tax warehouse procedure.

Explanation: U.K.

VAT or excise exemption by placing the goods under a fiscal warehouse procedure.

Examples: U.K.

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.

[X2 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.]

48

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 154(4) of the Code.

49

Entry for home use of Community goods in the context of trade between parts of the customs territory of the Community in which the provisions of Directive 77/388/EEC are applicable and parts of that territory in which those provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply.

Entry for home use of goods in the context of trade between the Community and the countries with which it has formed a customs union.

Explanation: U.K.

Import with entry for home use of goods from parts of the Community to which the Sixth VAT Directive (77/388/EEC) does not apply. The use of the SAD is laid down in Article 206.

Examples: U.K.

Goods arriving from Martinique and entered for home use in Belgium.

[X2 Goods coming from Turkey and entered for home use in Germany.]

51

Inward processing procedure (suspension system).

Explanation: Inward processing (suspension system) in accordance with Article 114(1)(a) and (2)(a) of the Code.

53

Import under temporary import procedure.

Example: Temporary importation, e.g. for an exhibition.

54

Inward processing (suspension system) 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-Community trade. U.K.

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). U.K.

61

Re-importation with simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt supply.

63

Re-importation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State.

Example: Re-importation after outward processing or temporary export, with any VAT debt being charged to a tax representative.

68

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.

71

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.

76

Placing under the customs warehousing procedure or in a free zone with advance payment of export refunds of products or goods intended for export without further processing.

Example: Storage of goods intended for export with advance payment of export refunds. (Article 5(2) of Council Regulation (EEC) No 565/80 of 4 March 1980 on the advance payment of export refunds in respect of agricultural products (OJ L 62, 7. 3. 1980, p. 5)).

77

Placing in an export warehouse, free zone or free warehouse with advance payment of export refunds of processed products or goods intended for export after processing.

Example: Storage of processed products and goods obtained from basic products intended for export with advance payment of export refunds. (Article 4(2) of Regulation (EEC) No 565/80.

78

Entry of goods for a free zone subject to type II controls.

91

Placing of goods under processing under customs control.

92

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-Community trade. U.K.

Example: Goods from a third country are processed under customs control in Belgium (9100). After undergoing processing, they are dispatched to Germany for release for free circulation (4092) or further processing (9192). U.K.

Editorial Information

X2 Substituted by Corrigendum to Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Union L 343 of 31 December 2003).

B. Second subdivision U.K.

1.

Where this box is used to specify a Community procedure, a code composed of an alphabetic character followed by two alpha-numeric characters must be used, the first character of which identifies a category of measures in the following manner:

Inward processing	Axx
Outward processing	Bxx
Relief	Cxx
Temporary import	Dxx
Agricultural products	Exx
Other	Fxx

Inward processing (IP)
(Article 114 of the Code)
Procedure	Code
Import
Goods entered for an IP procedure (suspension system) after prior export of compensating products obtained from milk and milk products	A01
Goods placed under an IP procedure (suspension system) and intended for military use abroad	A02
Goods placed under an IP procedure (suspension system) and intended for re-export to the continental shelf	A03
Goods placed under an IP procedure (suspension system) (VAT only)	A04
Goods placed under an IP procedure (suspension system) (VAT only) and intended for re-export to the continental shelf	A05
Goods placed under an IP procedure (drawback system) and intended for military use abroad	A06
Goods placed under an IP procedure (drawback system) and intended for re-export to the continental shelf	A07
Goods which are placed under an IP procedure (suspension system) without suspension of excise duties.	A08
Export
Compensating products obtained from milk and milk products	A51
Compensating products placed under an IP procedure (suspension system) (VAT only)	A52
Compensating products placed under an IP procedure and intended for military use abroad	A53

Outward processing (OP)
(Article 145 of the Code)
Procedure	Code
Import
Compensating products returning to the Member State in which duties were paid	B01
Compensating products returning after repair under guarantee	B02
Compensating products returning after replacement under guarantee	B03
Compensating products returning after outward processing and VAT suspension in case of end-use.	B04
Compensating products returning with partial relief of customs duties when the cost of the processing operation is used for calculation (article 591)	B05
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

Relief
(Regulation (EEC) No 918/83)
	Article No	Code
Relief from import duties
Personal property belonging to natural persons transferring their normal place of residence to the Community	2	C01
Goods imported on the occasion of a marriage (trousseaux and household effects)	11.1	C02
Goods imported on the occasion of a marriage (presents customarily given on the occasion of a marriage)	11.2	C03
Personal property acquired by inheritance	16	C04
Household effects for furnishing a secondary residence	20	C05
School outfits, scholastic materials and other scholastic household effects	25	C06
Consignments of negligible value	27	C07
Consignments sent from one private individual to another	29	C08
Capital goods and other equipment imported on the transfer of activities from a third country into the Community	32	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	38	C10
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I	50	C11
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II	51	C12
Educational, scientific and cultural materials; scientific instruments and apparatus (spare parts, components, accessories and tools)	53	C13
Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Community	59a	C14
Laboratory animals and biological or chemical substances intended for research	60	C15
Therapeutic substances of human origin and blood-grouping and tissue-typing reagents	61	C16
Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment	63a	C17
Reference substances for the quality control of medicinal products	63c	C18
Pharmaceutical products used at international sports events	64	C19
Goods for charitable or philanthropic organisations	65	C20
Articles in Annex III intended for the blind	70	C21
Articles in Annex IV intended for the blind imported by blind persons themselves for their own use.	71, 1st indent	C22
Articles in Annex IV intended for the blind imported by certain institutions or organisations	71, 2nd indent	C23
Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use	72; 74	C24
Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations	72; 74	C25
Goods imported for the benefit of disaster victims	79	C26
Honorary decorations or awards	86	C27
Presents received in the context of international relations	87	C28
Goods to be used by monarchs or heads of state	90	C29
Samples of goods imported for trade promotion purposes	91	C30
Printed matter and advertising material imported for trade promotion purposes	92	C31
Products used or consumed at a trade fair or similar event	95	C32
Goods imported for examination, analysis or test purposes	100	C33
Consignments sent to organisations protecting copyrights or industrial and commercial patent rights	107	C34
Tourist information literature	108	C35
Miscellaneous documents and articles	109	C36
Ancillary materials for the stowage and protection of goods during their transport	110	C37
Litter, fodder and feedingstuffs for animals during their transport	111	C38
Fuel and lubricants present in land motor vehicles	112	C39
Materials for cemeteries for, and memorials to, war victims	117	C40
Coffins, funerary urns and ornamental funerary articles	118	C41
Relief from export duties
Domesticated animals exported at the time of transfer of agricultural activities from the Community to a third country	120	C51
Fodder and feedingstuffs accompanying animals during their exportation	126	C52

Temporary import
(The Code and this Regulation)
Procedure	Article of this Regulation	Code
Pallets	556	D01
Containers	557	D02
Means of transport	558	D03
Personal effects and goods for sports purposes imported by travellers	563	D04
Welfare material for seafarers	564	D05
Disaster relief material	565	D06
Medical, surgical and laboratory equipment	566	D07
Animals	567	D08
Goods intended for activities in keeping with the particularities of the frontier zone	567	D09
Sound, image or data carrying media	568	D10
Publicity material	568	D11
Professional equipment	569	D12
Pedagogic material and scientific equipment	570	D13
Packings, full	571	D14
Packings, empty	571	D15
Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles	572	D16
Special tools and instruments	572	D17
Goods to be subjected to tests	573(a)	D18
Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract	573(b)	D19
Goods used to carry out tests	573(c)	D20
Samples	574	D21
Replacement means of production	575	D22
Goods to be exhibited or used at a public event	576(1)	D23
Goods for approval (two months)	576(2)	D24
Works of art, collectors' items and antiques	576(3a)	D25
Goods imported with a view to their sale by auction	576(3b)	D26
Spare parts, accessories and equipment	577	D27
Goods imported in particular situations having no economic effect	578(b)	D28
Goods imported occasionally and for a period not exceeding three months	578(a)	D29

	Article of the Code	Code
Temporary importation with partial relief from duties	142	D51

Agricultural products
Procedure	Code
Import
Use of the unit values for the determination of the customs value for certain perishable goods (Articles 173 — 177)	E01
Standing import values (for example: Regulation (EC) No 3223/94)	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 185 of the Code)	F01
Relief from import duties for returned goods (Special circumstances provided for in Article 844, 1: agriculture goods)	F02
Relief from import duties for returned goods (Special circumstances provided for in Article 846, 2: repair or restoration)	F03
Compensatory products which return to the Community after having been previously exported or re-exported (Article187 of the Code)	F04
Processing under customs control where the economic conditions are deemed to be fulfilled (Article 552, 1, first subparagraph)	F11
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 subject to type-II controls, are placed under a warehousing procedure without suspension of excise duties	F33
Goods which, after having been subject to processing under customs control, 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 importation, applying the elements of calculation in force at the moment of acceptance of the declaration for free circulation	F41
Release for free circulation of compensating products when their own customs duties are to be applied (Article 122(a) of the Code)	F42
Release for free circulation of goods placed under an IP procedure, or release for free circulation of compensating products without compensatory interests (Article 519, paragraph 4)	F43
Export
Exports for military use	F51
Victualling	F61
Victualling of goods eligible for refunds	F62
Entry in victualling warehouse (Articles 40-43 Regulation (EEC) No 800/99)	F63
Exit from victualling warehouse of goods intended for victualling	F64

2.

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.

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

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.

1. The first component (a1): U.K.

• the summary declaration, represented by ‘X’,

• the initial declaration, represented by ‘Y’

• the previous document, represented by ‘Z’,

2. The second component (an..3): U.K.

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 76(1)(c) of the Code). The date is coded as follows: yyyymmdd.

3. The third component (an..20): U.K.

The identification number or another recognisable reference of the document is inserted here.

Examples:

• 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
Road list SMGS	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
Community transit Declaration — Mixed consignments (T)	820
External Community transit Declaration (T1)	821
Internal Community transit Declaration (T2)	822
Control copy T5	823
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 Community transit Declaration — Article 340 c, 1)	T2F
T2M	T2M
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)

Box 43: Valuation method U.K.

The provisions used to determine the customs value of imported goods are to be coded as follows:

Code	Relevant Article of the Code	Method
1	29(1)	Transaction value of the imported goods
2	30(2)(a)	Transaction value of identical goods
3	30(2)(b)	Transaction value of similar goods
4	30(2)(c)	Deductive value method
5	30(2)(d)	Computed value method
6	31	Value based on the data available (‘fall-back’ method)

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

1. Additional information U.K.

A five-digit code is used to encode additional information of a customs nature. This code follows the additional information unless Community law provides for the code to be used in place of the text.

Example: U.K.

In a simplified export procedure, copy 3 must contain the information ‘simplified export procedure’. (Article 280(3). ‘Simplified exportation — 30100’ should therefore be entered in box 44. U.K.

Community 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 Community 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 Annex.

Member States may provide for the use of national additional information provided that their codification presents a structure different to the codes for Community additional information.

2. Documents produced, certificates and authorisations U.K.

(a)

Documents, certificates and Community or international authorisations produced in support of the declaration must be entered in the form of a code composed of 4 alpha-numeric characters, followed either by an identification number or another recognisable reference. The list of documents, certificates and authorisations and their respective codes can be found in the Taric database.

(b)

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.

Box 47: Calculation of taxes U.K.

First column: Type of tax U.K.

(a)

The codes applicable are given below:

Customs duties on industrial products	A00
Customs duties on agricultural products	A10
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

(b)

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.

Last column: Method of payment U.K.

The following codes may be used by the Member States:

A[X1 :

Payment in cash

B:

Payment by credit card

C:

Payment by cheque

D:

Other (e. g. direct debit to agent's cash account)

E:

Deferred or postponed payment

F:

Deferred payment — customs system

G:

Postponed payment — VAT system (Article 23 Sixth VAT Directive)

H:

Electronic credit transfer

J:

Payment through post office administration (postal consignments) or other public sector or government department

K:

Excise credit or rebate

M:

Security, including cash deposit

P:

From agent's cash account

R:

Guarantee

S:

Individual guarantee account

T:

From agent's guarantee account

U:

From agent's guarantee — standing authority

V:

From agent's guarantee — individual authority

O:]

Guarantee lodged with Intervention Agency.

Box 49: Identification of warehouse U.K.

The code to be entered has the following three-part structure:

• the letter identifying the type of warehouse in accordance with the descriptions contained in Article 525 (a1). For warehouses other than those mentioned in Article 525, the following codes should be used:

  Y

  for a non-customs warehouse

  Z

  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).

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

Use the codes entered in box 29.

Box 52: Guarantee U.K.

Guarantee codes

The codes applicable (n1) are given below:

Situation	Code	Other entries
For guarantee waiver (Articles 94(4) of the Code and 380(3))	0	— guarantee waiver certificate number
For comprehensive guarantee	1	— comprehensive guarantee certificate number — office of guarantee
For individual guarantee by a guarantor	2	— reference to the guarantee undertaking — office of guarantee
For individual guarantee in cash	3
For individual guarantee in the form of vouchers	4	— individual guarantee voucher number
For guarantee waiver (Article 95 of the Code)	6
For guarantee waiver for certain public bodies	8
For individual guarantee of the type under point 3 of Annex 47a	9	— reference to the guarantee undertaking — office of guarantee

Entering countries under the heading ‘not valid for’:

• Use the country codes entered in box 2.

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

Use the codes entered in box 29.

Additional information — code XXXXX

General category — Code 0xxxx
Legal basis	Subject	Additional information	Box	Code
Article 497 § 3	Application for authorisation on the declaration for a customs procedure with economic impact	‘Simplified authorisation’	44	00100
Annex 37	Several exporters, consignees or previous documents	‘Other’	2, 8 and 40	00200
Annex 37	Identity between declarant and consignor	‘Consignor’	14	00300
Annex 37	Identity between declarant and exporter	‘Exporter’	14	00400
Annex 37	Identity between declarant and consignee	‘Consignee’	14	00500

On import: Code 1xxxx
Article	Subject	Additional information	Box	Code
2 paragraph 1 of Regulation No 1147/2002	Temporarily suspension of the autonomous duties	‘Import with airworthiness certificate’	44	10100
549 Paragraph 1	Discharge of inward processing (suspension system)	IP/S goods	44	10200
549 Paragraph 2	Discharge of inward processing (suspension system) (specific commercial policy measures)	IP/S goods, Commercial policy	44	10300
550	Discharge of inward processing (drawback)	IP/D goods	44	10400
583	Temporary admission	‘TA goods’	44	10500

On export: Code 3xxxx
Article	Subject	Additional information	Box	Code
280(3)	Incomplete export declaration	‘Simplified exportation’	44	30100
286(4)	Local clearance procedure	‘Simplified exportation’ with the number of the authorisation and the name of the customs office of issue	44 of copy 3	30200
298	Export of agricultural goods subject to end-use	Article 298 Regulation (EEC) No 2454/93 End-use: Goods destined for exportation — agricultural refunds not applicable	44	30300
793(3)	The desire to have copy 3 returned	‘RET-EXP’	44	30400

(1)

Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference.

(2)

Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference.

(3)

Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference.

(4)

Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference.