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Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code
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a No specific data required | ||||
Columns | Application/Decision type | Legal reference | Title No of the specific data requirements | |
---|---|---|---|---|
D.E. order number | Order number of the data element concerned | |||
D.E. name | Name of the data element concerned | |||
Decisions relating to binding information | ||||
1a | Application and decision relating to binding tariff information (BTI decision) | Article 33 of the Code | Title II | |
1b | Application and decision relating to binding origin information (BOI decision) | Article 33 of the Code | Title III | |
Authorised economic operator | ||||
2 | Application and authorisation for the status of authorised economic operator | Article 38 of the Code | Title IV | |
Customs valuation | ||||
3 | Application and authorisation for the simplification of the determination of amounts being part of the customs value of goods | Article 73 of the Code | Title V | |
Comprehensive guarantee and deferred payment | ||||
4a | Application and authorisation for the provision of a comprehensive guarantee, including possible reduction or waiver | Article 95 of the Code | Title VI | |
4b | Application and authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation | Article 110 of the Code | Title VII | |
4c | Application and decision on the repayment or remission of amounts of import or export duty | Article 116 of the Code | Title VIII | |
Formalities related to the arrival of goods | ||||
5 | Application and authorisation for the operation of temporary storage facilities | Article 148 of the Code | Title IX | |
Customs status of goods | ||||
6a | Application and authorisation to establish regular shipping services | Article 120 | Title X | |
6b | Application and authorisation for the status of authorised issuer | Article 128 | Title XI | |
Customs formalities | ||||
7a | Application and authorisation to use simplified declaration | Article 166(2) of the Code | Title XII | |
7b | Application and authorisation for centralised clearance | Article 179 of the Code | Title XIII | |
7c | Application and authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure | Article 182 of the Code | Title XIV | |
7d | Application and authorisation for self-assessment | Article 185 of the Code | Title XV | |
7e | Application and authorisation for the status of authorised weigher of bananas | Article 155 | Title XVI | |
Special procedures | ||||
8a | Application and authorisation for the use of inward processing procedure | Article 211(1)a) of the Code | Title XVII | |
8b | Application and authorisation for the use of outward processing procedure | Article 211(1)a) of the Code | Title XVIII | |
8c | Application and authorisation for the use of end use procedure | Article 211(1)a) of the Code | a | |
8d | Application and authorisation for the use of temporary admission procedure | Article 211(1)a) of the Code | a | |
8e | Application and authorisation for the operation of storage facilities for customs warehousing of goods | Article 211(1)b) of the Code | Title XIX | |
8f | Application and authorisation for the use of temporary admission, end-use, inward processing or outward processing in situations where Article 163 applies | Article 211(1)a) of the Code and Article 163 | a | |
Transit | ||||
9a | Application and authorisation for the status of authorised consignee for TIR operation | Article 230 of the Code | a | |
9b | Application and authorisation for the status of authorised consignor for Union transit | Article 233(4)a) of the Code | Title XX | |
9c | Application and authorisation for the status of authorised consignee for Union transit | Article 233(4)b) of the Code | a | |
9d | Application and authorisation to use of seals of a special type | Article 233(4)c) of the Code | Title XXI | |
9e | Application and authorisation to use transit declaration with a reduced dataset | Article 233(4)d) of the Code | a | |
9f | Application and authorisation for the use of an electronic transport document as customs declaration | Article 233(4)e) of the Code | — |
Symbol | Symbol description |
---|---|
A | Mandatory: data required by every Member State. |
B | Optional for the Member States: data that Member States may decide to waive. |
C | Optional for the applicant: data which the applicant may decide to supply but which cannot be demanded by the Member States. |
Group | Title of the group |
---|---|
Group 1 | Application/Decision information |
Group 2 | References of supporting documents, certificates and authorisations |
Group 3 | Parties |
Group 4 | Dates, times, periods and places |
Group 5 | Identification of goods |
Group 6 | Conditions and terms |
Group 7 | Activities and procedures |
Group 8 | Others |
Type of the marking | Description of the marking |
---|---|
[*] | This data element is used only for the application concerned. |
[+] | This data element is used only for the decision concerned. |
Note number | Note description |
---|---|
[1] | This data element shall be completed only in cases where the authorisation to provide a comprehensive guarantee will be used for the placing of goods under the Union transit procedure. |
[2] | This data element shall be used in the application only in case of an application for the amendment, renewal or revocation of the decision. |
[3] | Without prejudice to any specific provisions adopted under the common agricultural policy, an application relating to goods in respect of which an import or export licence was produced when the relevant customs declaration was lodged, shall be supported by certification by the authorities responsible for issuing such licence attesting that the necessary steps have been taken to cancel its effects. The above certification shall not be required, where: (a) the customs authority to which the application is submitted issued the licence itself; (b) the ground for the application is an error that has no effect on the attribution of the licence. The above provisions shall also apply in the case of re-exportation, placing of goods in a customs warehouse or free zone, or destruction of the goods. |
[4] | This information is mandatory only in the cases where the EORI number of the person is not required. Where the EORI number is provided, the name and address should not be provided, unless a paper-based application or decision is used. |
[5] | This information shall not be provided if the applicant is an authorised economic operator. |
[6] | This information shall only be provided if the application relates to the use of temporary admission, and the information is required under the customs law. |
[7] | This information shall only be used in case of a paper-based application. |
[8] | If it is intended to use a public customs warehouse type II, this data element shall not be used. |
[9] | This information shall not be required in case Article 162 applies. |
[10] | [F1This information shall only be provided for the purposes of the following applications: (a) applications for an authorisation for the use of inward processing or end-use procedures where the applicant is established outside the customs territory of the Union as referred to in Article 162; (b) applications for an authorisation for temporary admission as referred to in Article 205.] |
[11] | This information may not be provided in the cases where the Union customs legislation waives the obligation to present the goods. |
[12] | In case of an application for the use of the outward processing procedure, this data element shall not be used, unless prior importation of replacement products or processed products is applied for. |
[13] | This information shall only be provided in the decision, in case the holder of the authorisation is not exempted from the obligation to present the goods. |
[14] | [F1This information shall be provided in case of an authorisation for the use of inward processing EX/IM without the use of standardised exchange of information as referred to in Article 176, and in case of an authorisation for the use of inward processing IM/EX.] |
[15] | [F1This information shall only be provided in case of an authorisation relating to the use of inward processing IM/EX or end-use.] |
[16] | This information shall only be provided in case the application relates to the use of inward or outward processing or end-use, and the end-use involves processing of goods. |
[17] | This information shall only be used in case the application relates to the use of inward or outward processing. |
[18] | In case of an application for the use of the inward processing EX/IM procedure, this data element shall not be used, unless export duties are applicable. |
[19] | This information shall only be used in case the application relates to the use of inward processing. |
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
Using the relevant codes, indicate which authorisation or decision is applied for.
Using the relevant codes, indicate the type of authorisation or decision.
Paper-based applications shall be signed by the person who lodges the application. The signatory should add his capacity.
Applications made by using an electronic data processing technique shall be authenticated by the person who lodges the application (applicant or representative).
In case the application is submitted by using the EU harmonised trader interface defined by the Commission and the Member States in agreement with each other, the application shall be considered as authenticated.
Signature of the paper-based decisions or authentication otherwise of the decisions made by using an electronic data processing technique by the person who takes the decision on granting the authorisation, on binding information or on the repayment or remission of the import or export duty.
If the applicant has a reference, it may be inserted here.
The signatory should always be the person who represents the applicant as a whole.
Using the relevant code, indicate the type of application. In case of an application for amendment or, if applicable renewed authorisation, also indicate the appropriate decision number in D.E. 1/6 Decision reference number.
By way of derogation from Article 26 of the Code, indicate where the effect of the decision is limited to one or several Member States, mentioning explicitly the Member State(s) concerned.
Indicate the common transit countries where the authorisation may be used.
Unique reference attributed by the competent customs authority to the decision.
Identification number or name and address of the customs authority which takes the decision.
Identification number or signature and name of the Member State’s customs authority that issued the decision.
Authentication and name of the Member State’s customs administration. The name of the Member State’s customs administration can be mentioned on a regional level, if the customs administration organisational structure requires it.
Indicate (yes/no), whether the applicant has applied for or received a BTI decision for identical or similar goods in the Union to those described under D.E. 5/2 Description of goods in this Title and D.E. II/3 Commercial denomination and additional information in Title II. If yes, the following information should also be completed:
Country of application: country where the application was submitted
Place of application: place where the application was submitted
Date of application: the date on which the competent customs authority referred to in Article 22(1) 3rd subparagraph of the Code has received the application.
BTI decision reference number: reference number of the BTI decision which the applicant has already received. This part is mandatory if the applicant has received BTI decisions following his application.
Start date of the decision: The date on which the BTI decision validity starts.
Commodity Code: the nomenclature code indicated on the BTI decision.
Indicate whether the applicant has applied for or received a BOI and/or a BTI decision for goods or materials identical or similar to those referred to under D.E. 5/1 Commodity code and D.E. 5/2. Description of goods in this Title or D.E. III/3 in Title III; by providing the relevant details. If yes, the reference number of the BOI and/or BTI decision concerned shall also be provided.
Indicate whether or not the applicant is aware of BTI decisions issued to other holders for identical or similar goods to those described under D.E. 5/2 Description of goods in this Title and D.E. II/3 Commercial denomination and additional information in Title II. Information concerning existing BTI decisions can be consulted at the public EBTI database that is accessible on the internet.
If yes, the following additional elements are optional:
BTI decision reference number: reference number of the BTI decision of which the applicant is aware
Start date of the decision: The date on which the BTI decision validity starts.
Commodity Code: the nomenclature code indicated on the BTI decision.
Indicate whether, to the knowledge of the applicant, a BOI and/or a BTI decision for identical or similar goods has already been applied for or issued in the Union.
If yes, the following additional elements are optional:
BOI and/or BTI decision reference number: reference number of the BOI and/or BTI decision of which the applicant is aware
Start date of the decision: The date on which the BOI and/or BTI decision validity starts.
Commodity Code: the nomenclature code indicated on the BOI and/or BTI decision.
Indicate whether or not the applicant is aware of any legal or administrative procedures concerning tariff classification pending within the Union, or a court ruling on tariff classification already handed down within the Union, relating to the goods described under D.E. 5/2. Description of goods and D.E. II/3 Commercial denomination and additional information in Title II. If yes, the following additional elements are optional:
Enter the name and address of the court, the reference number of the case pending and/or the judgement, and any other relevant information.
Indicate whether, to the knowledge of the applicant, the goods described in D.E. 5/1. Commodity code and D.E. 5/2. Description of the goods in this Title, or in D.E. III/3 Conditions enabling the determination of origin in Title III are the subject to any legal or administrative proceedings concerning origin pending within the Union or a court ruling on origin already handed down within the Union.
Enter the name and address of the court, the reference number of the case pending and/or the judgement, and any other relevant information.
Provide information on the type and, if applicable, the identification number and/or the date of issue of the document(s) attached to the application or the decision. Indicate also the total number of the documents attached.
If the document contains the continuation of the information provided elsewhere in the application or decision, indicate a reference to the data element concerned.
If applicable, enter any identification number allocated by the decision-taking customs authority to the storage facility.
The applicant is the person who applies to the customs authorities for a decision.
Enter the name and address of the person concerned.
The holder of the decision is the person to whom the decision is issued.
The holder of the authorisation is the person to whom the authorisation is issued.
The applicant is the person who applies to the customs authorities for a decision.
Enter the Economic Operators Registration and Identification number (EORI number), of the person concerned, as provided for in Article 1(18).
In case of an application made by using an electronic data processing technique, the EORI number of the applicant shall always be provided.
The holder of the decision is the person to whom the decision is issued.
The holder of the authorisation is the person to whom the authorisation is issued.
If the applicant indicated in D.E. 3/1 Applicant/Holder of the authorisation or decision or D.E. 3/2 Applicant/Holder of the authorisation or decision identification is represented, provide relevant information about the representative.
If requested by the decision-taking customs authority in accordance with Article 19(2) of the Code, provide a copy of a relevant contract, power of attorney or any other document which provides evidence of the empowerment for the status of customs representative.
If the applicant indicated in D.E. 3/1 Applicant/Holder of the authorisation or decision or D.E. 3/2 Applicant/Holder of the authorisation or decision identification is represented, enter the EORI number of representative.
If requested by the decision-taking customs authority in accordance with Article 19(2) of the Code, provide a copy of a relevant contract, power of attorney or any other document which provides evidence of the empowerment for the status of customs representative.
Contact information, including the fax number, if applicable, of the person concerned, which can be used for further contact and communication concerning customs matters.
The contact person shall be responsible for keeping contact with customs as regards the application.
This information shall only be provided, if different from the person responsible for customs matters as provided in D.E. 3/5 Name and contact details of the person responsible for customs matters.
Enter the contact person’s name and any of the following: telephone number, e-mail address (preferably of a functional mailbox) and, if applicable, the fax number.
For the purposes of Article 39(a) of the Code, enter the name(s) and full details of the person(s) concerned according to the legal establishment/form of the applicant company, in particular: director/manager of the company, board directors and board members, if any. Details should include: full name and address, date of birth and National Identification Number.
Where applicable under the relevant Article, enter the name and address of the non-Union owner of the goods to be placed under the temporary admission, as described in D.E. 5/1. Commodity code and D.E. 5/2. Description of goods.
Place at which the application was signed or otherwise authenticated.
Place at which the authorisation or decision relating to binding origin information or on the remission or repayment of import or export duty was taken.
Date on which the applicant has signed or otherwise authenticated the application.
The date on which the authorisation or decision relating to binding information or on the repayment or remission of import or export duty was taken.
[F1Main accounts for customs purposes as referred to in the third subparagraph of Article 22(1) of the Code are those accounts which are to be considered by customs authorities as the main accounts for customs purposes allowing the customs authorities to supervise and monitor all activities which are covered by the authorisation or decision concerned. The applicant's existing commercial, tax or other accounting material may be accepted as main accounts for customs purposes if they facilitate audit-based controls.]
Enter the full address of the location, including the Member State where the main accounts are intended to be held or are intended to be accessible. The UN/LOCODE may replace the address, if it provides an unambiguous identification of the location concerned.
In case of binding information, information must be given only where the country is different from the data provided for the identification of the applicant.
Enter full address of the location(s) including the Member State(s) where the applicant’s records are kept or intended to be kept. The UN/LOCODE may replace the address, if it provides an unambiguous identification of the location concerned.
This information is necessary to identify the location of the records pertaining to the goods located under the address provided for in D.E. 4/8. Location of goods.
Using the relevant code, enter the address of the place concerned.
The date on which the validity of the decision relating to binding information starts.
Indicate the day, the month and the year, in accordance with Article 29.
The applicant may request that the validity of the authorisation starts on a specific day. This date however shall take into account the deadlines specified in Article 22(2) and (3) of the Code and the requested date cannot be earlier than the date indicated in Article 22(4) of the Code.
The date on which the authorisation takes effect.
The applicant may request that the validity of the authorisation starts on a specific day. This date however shall take into account the deadlines specified in Article 22(2) and (3) of the Code and cannot be earlier than the date indicated in Article 22(4) of the Code.
The start date of the first operational period fixed by the authority for the purposes of the calculation of the deferred time limit for payment.
The date on which the validity of the authorisation or decision relating to binding information ends.
Enter the name and address of the location concerned, including the postal code, if applicable. In case the application is submitted by using an electronic data processing technique, the relevant code may replace the address, if it provides an unambiguous identification of the location concerned.
Using the relevant code, enter the identifier of the location where the weighing of the bananas takes place.
[F1Using the relevant code, enter the identifier of the location or locations where the goods may be located when placed under a customs procedure.]
Using the relevant code, enter the identifier of the place(s) where goods will be received under the TIR operation.
Using the relevant code, enter the identifier of the place(s) where the goods will be placed under the Union transit procedure.
Using the relevant code, enter the identifier of the place(s) where goods will be received under Union transit procedure.
Using the relevant code, indicate the address of the place(s) concerned.
Indicate the suggested customs office or offices of placement, as defined in Article 1(17).]
Indicate the suggested customs office(s).
Indicate the customs office concerned.
Indicate the competent supervising customs office, as defined in Article 1(36).]
Indicate the customs office(s) of destination responsible for the place where the goods are received by the authorised consignee.
Indicate the customs office(s) of destination competent for the airport(s)/port(s) of destination.
Indicate the customs office(s) of departure responsible for the place where the goods will be placed under the Union transit procedure.
Indicate the customs office(s) of departure competent for the airport(s)/port(s) of departure.
Indicate the time limit in minutes by which the customs office can carry out controls before the departure of the goods.
Indicate the time-limit in minutes by which the customs office of presentation shall inform the supervising customs office of its intention to perform a control before the goods are deemed to be released.
Indicate the time-limit in minutes by which the customs office can indicate its intention to perform a control before the goods are deemed to be released.
Indicate the time limit in minutes by which the authorised consignee shall receive the unloading permission.
Indicate the time limit in minutes available to the customs office of departure after the lodging of the transit declaration by the authorised consignor within which this authority may carry out any necessary controls before the release and the departure of the goods.
Enter the estimated period expressed in months needed for the operations to be carried out or use within the special customs procedure applied for.
Indicate whether the automatic extension of the period for discharge pursuant to Article 174(2) is applicable.
The decision taking customs authority may specify in the authorisation that the period of discharge ends on the last day of the subsequent month/quarter/semester following the month/quarter/semester in the course of which the period of discharge has started.
Indicate, whether the use of the bill of discharge is necessary.
If yes, enter the deadline as provided for in Article 175(1), within which the holder of the authorisation shall supply the bill of discharge to the supervising customs office.
If applicable, specify the content of the bill of discharge, in accordance with Article 175(3).
Indicate the customs nomenclature code under which the applicant expects the goods to be classified.
The customs nomenclature code, under which the goods must be classified in the customs nomenclature.
The heading/subheading (customs nomenclature code) under which the goods are classified at a sufficient level of detail to enable to identify the rule for the determination of origin. Where the applicant for the BOI is the holder of a BTI for the same goods, indicate the 8-digit Combined Nomenclature code.
The heading/subheading or 8-digit Combined Nomenclature code as indicated in the application.
Enter the 8-digit Combined Nomenclature code of the goods.
Enter the 8-digit Combined Nomenclature code, the TARIC code and, if applicable, the TARIC additional code(s) and the national additional code(s) of the goods concerned.
Enter at least the first 4 digits of the Combined Nomenclature code of the goods concerned.
Indicate the first 4 digits of the Combined Nomenclature code of the goods to be placed under the inward or outward processing procedure.
The 8-digit Combined Nomenclature code must be given where:
equivalent goods or the standard exchange system are to be used,
goods are covered by Annex 71-02,
goods are not covered by Annex 71-02 and economic condition code 22 (de minimis rule) is used.
Indicate the first 4 digits of the Combined Nomenclature code of the goods to be placed under the temporary admission procedure.
Indicate the first 4 digits of the Combined Nomenclature code of the goods to be placed under the customs warehousing procedure.
If the application covers a number of items of different goods, the data element may not be completed. In this case, describe the nature of goods to be stored in the storage facility concerned in D.E. 5/2. Description of goods.
Where equivalent goods are used under customs warehousing, the 8-digit Combined Nomenclature code must be given.
Detailed description of the goods permitting their identification and the determination of their classification in the customs nomenclature. This should also include details of the composition of the goods and any methods of examination used for its determination where the classification depends on it. Any details which the applicant considers to be confidential should be entered in D.E. II/3 Commercial denomination and additional information of Title II.
Description of the goods in sufficient details to allow their recognition without any doubts and enabling to relate the goods described in the BTI decision easily to the goods presented for customs clearance. It should not contain any details which the applicant has marked as confidential in the BTI application.
Detailed description of the goods permitting their identification.
Description of the goods in sufficient details to allow their recognition without any doubts and enabling to easily relate the goods described in the BOI decision to the goods presented.
Indicate the trade description of the goods.
Indicate the usual trade description of the goods or their tariff description. The description must correspond to that used in the customs declaration referred to in D.E. VIII/1 Title for recovery.
State the number, kind, marks and identification numbers of packages. In the case of unpackaged goods, state the number of objects or indicate ‘in bulk’.
Indicate the trade and/or technical description of the goods. The trade and/or technical description should be sufficiently clear and detailed to enable a decision to be taken on the application.
Indicate the trade and/or technical description of the goods.
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.
Indicate the trade and/or technical description of the goods. The trade and/or technical description should be sufficiently clear and detailed to enable a decision to be taken on the application.
If the application concerns goods under the special provisions (Part A and B) contained in Part one, Preliminary Provisions, Section II of the Combined Nomenclature (goods for certain categories of ships, boats and other vessels and for drilling or production platforms/civil aircraft and goods for use in civil aircraft), the applicant should state for instance: ‘Civil aircraft and parts thereof/special provisions, part B of the Combined Nomenclature’.
Indicate at least whether the goods are agricultural and/or industrial goods.
This data element shall only be used in cases where a period of extended use has been granted, indicating the quantity of the goods that may be cleared through customs under cover of that period of extended use, and its units. The units shall be expressed in supplementary units within the meaning of the Combined Nomenclature (Annex I to Council Regulation (EEC) No 2658/87).
Enter the net quantity of the goods expressed in supplementary units within the meaning of the Combined Nomenclature (Annex I to Council Regulation (EEC) No 2658/87).
Enter the estimated quantity of the goods to be placed under a customs procedure using the given simplification, on a monthly basis.
Enter the estimated total quantity of the goods intended to be placed under the special procedure during the period of validity of the authorisation.
If the application concerns goods under the special provisions (Part A and B) contained in Part one, Preliminary Provisions, Section II of the Combined Nomenclature (goods for certain categories of ships, boats and other vessels and for drilling or production platforms/civil aircraft and goods for use in civil aircraft), it is not necessary to give details about the quantity of the goods.
Provide information about the estimated value of goods intended to be covered by the authorisation.
Enter the estimated maximum value in Euro of the goods intended to be placed under the special procedure. The value may be indicated additionally in another currency than Euro.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Deleted by Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.
Indicate the estimated rate of yield or estimated average rate of yield, or where appropriate, the method of determining such rate.
Equivalent goods consist in Union goods which are stored, used or processed instead of the goods placed under a special procedure other than transit.
Where it is planned to use equivalent goods, state the 8-digit Combined Nomenclature code, the commercial quality and technical characteristics of equivalent goods to enable customs authorities to make the necessary comparison between equivalent goods and the goods they are replacing.
The relevant codes provided for D.E. 5/8. Identification of goods may be used to suggest supporting measures, which might be useful for this comparison.
Indicate whether the non-Union goods would be subject to anti-dumping, countervailing, safeguard duty or any additional duty resulting from a suspension of concessions, if they were declared for release for free circulation.
Specify the measures to establish that the conditions for using the equivalent goods are met.
If the equivalent goods are at a more advanced stage of manufacture or are in a better condition than the Union goods (in case of repair), enter the relevant details.
Enter details of all processed products resulting from the operations, indicating the main processed product and the secondary processed products which are by-products of the processing operation other than the main processed product, as appropriate.
Combined Nomenclature code and Description: notes in relation with D. E. 5/1. Commodity code and 5/2. Description of goods shall be applicable.
Enter the intended measures of identification by using at least one of the relevant codes.
This information is not to be completed in the case of customs warehousing, inward processing or outward processing with equivalent goods. D. E. 5/6. Equivalent goods shall be used instead.
This information shall not be provided in case of outward processing with standard exchange system. D.E. XVIII/2 Replacement products in Title XVIII shall be completed instead.
[F1Specify the movements, or – by using the first 6 digits of the Combined nomenclature code – the goods which are excluded from the simplification.]
Indication of any prohibitions and restrictions at national or Union level which are applicable for the goods and/or the procedure concerned in the Member State(s) of presentation.
Specify the competent authorities which are responsible for the controls or formalities to be carried out before the release of the goods.
The inward or outward processing procedure can be used only where the essential interests of the Union producers would not be adversely affected by an authorisation for a processing procedure (economic conditions).
In most of the cases an examination of the economic conditions is not necessary. However, in certain cases such an examination must be carried out at Union level.
At least one of the relevant codes defined for economic conditions must be used for each Combined Nomenclature code which has been indicated in D.E. 5/1. Commodity code. The applicant can provide further details, in particular, where an examination of the economic conditions is required.
General information on the obligations and/or formalities resulting from the authorisation.
Obligations stemming from the authorisation, with particular regard to the obligation to inform the decision taking authority of any change in the underlying facts and conditions as provided for in Article 23(2) of the Code.
The decision-taking customs authority shall specify the details related to the right of appeal in accordance with Article 44 of the Code.
Indicate the particulars of any requirements to which the goods remain subject pending implementation of the decision.
If applicable, the decision shall contain a notice informing the holder of the decision that he must give the original of the decision to the implementing customs office of his choice when presenting the goods.
The authorisation shall specify that the obligation to lodge a supplementary declaration shall be waived in the cases described in Article 167(2) of the Code.
The obligation to lodge a supplementary declaration may be waived if the conditions laid down in Article 167(3) are met.
Authorisations for the use of inward processing EX/IM or outward processing EX/IM which involve one or more than one Member State and authorisations for the use of inward processing IM/EX or outward processing IM/EX which involve more than one Member State shall include the obligations provided for in Article 176(1).
Authorisations for the use of inward processing IM/EX which involve one Member State shall include the obligation provided for in Article 175(5).
Specify whether the processed products or goods placed under the inward processing IM/EX procedure are deemed to be released for free circulation in accordance with Article 170(1).
Specify whether any action is required before the authorised consignee may dispose of the goods received.
Indicate the operating and control measures which the authorised consignee has to comply with. If applicable, indicate any specific conditions related to transit arrangements carried out beyond normal working hours of the customs office(s) of destination.
Specify that the authorised consignor shall lodge a transit declaration at the customs office of departure before the release of the goods.
Indicate the operating and control measures which the authorised consignor has to comply with. If applicable, indicate any specific conditions related to transit arrangements carried out beyond normal working hours of the customs office(s) of departure.
Specify that the security related practices set out in Annex A of ISO 17712 apply for the use of seals of a special type:
Describe the details of proper control of and record-keeping concerning seals prior to their application and use.
Describe the actions to be taken, if any anomaly or tampering is observed.
Specify the treatment of seals after use.
The user of seals of a special type shall not re-order, re-use or duplicate the unique seal numbers or identifiers, unless authorised by the customs authority.
Indicate the operating and control measures which the holder of the authorisation has to comply with.
Indicate (yes/no) whether the application relates to an import or export transaction by specifying the envisaged transaction the BTI or BOI decision is intended to be used for. The type of the special procedure should be specified.
[F1Using the relevant Union codes, indicate whether the authorisation is intended to be used for customs procedures or for the operation of storage facilities. Where applicable, enter the reference number of the authorisation, if this cannot be derived from other information in the application. If the authorisation has not yet been granted, indicate the registration number of the application.]
Indicate the type of the customs declaration (standard, simplified or entry in the declarant’s records) the applicant wishes to use.
For simplified declarations, indicate the reference number of the authorisation, if this cannot be derived from other information in the application. In case the authorisation for simplified declaration is not yet granted, indicate the registration number of the application concerned.
For entry into the records, indicate the reference number of the authorisation if this cannot be derived from other information in the application. In case the authorisation for entry into the records is not yet granted, indicate the registration number of the application concerned.
Where the comprehensive guarantee will be used for covering existing customs debts or for placing goods under a special procedure, indicate the number of consignments relating to the recent 12-month period.
Enter an estimation on how often per month the applicant will use the simplification.
Enter an estimation on how often per month and per Member State of presentation the applicant will use the simplification.
Provide an estimation on how often per month the applicant will receive goods under the TIR operation.
Provide an estimation on how often per month the applicant will send goods under the Union transit procedure.
Provide an estimation on how often per month the applicant will receive goods under Union transit procedure.
Provide an estimation on how often per month the applicant will use the Union transit arrangements.
Describe the nature of the planned activities or use (e.g. details of the operations under a job-processing contract or kind of usual forms of handling under inward processing) to be carried out on the goods within the special procedure.
If the applicant wishes to carry out the processing of the goods under inward processing or end-use procedure in a customs warehouse, pursuant to Article 241 of the Code, he shall provide the relevant details.
Where appropriate, indicate name, address and function of other persons involved.
Usual forms of handling allows goods placed under customs warehousing or a processing procedure to preserve them, improve their appearance or marketable quality or prepare them for distribution or resale. Where usual forms of handling are intended to be carried out under inward or outward processing a reference to the relevant point(s) of Annex 71-03 must be made.
Provide an overview of the business transactions/operations and movement of goods under centralised clearance.
Describe the nature of the planned use of the goods to be placed under the temporary admission procedure.
Indicate the relevant Article which should be applied in order to benefit from total relief from the import duty.
Where benefit from total relief from import duty is applied for in accordance with Articles 229 or 230, give the description and quantities of the goods to be produced.
Specify the type of main accounts by giving details about the system intended to be used, including the software.
Specify the type of records by giving details about the system intended to be used, including the software.
The records must enable the customs authorities to supervise the procedure concerned, in particular with regard to the identification of the goods placed under that procedure, their customs status and their movements.
Specify the means how the particulars of the customs or transit declaration are available to the customs authorities.
Indicate (yes/no) whether any samples, photographs, brochures or other documents available which may assist the customs authorities in determining the correct classification of the goods in the customs nomenclature, are attached as annexes.
If there is a sample, it should be indicated whether it has to be returned or not.
Indicate any samples, photographs, brochures or other documents available on the composition of the goods and their component materials and which may assist in describing the manufacturing process or the processing undergone by the materials.
Enter any additional information, if deemed helpful.
Indicate whether a guarantee is required for the authorisation concerned. If yes, enter the Guarantee Reference Number of the guarantee provided in relation with the authorisation concerned.
Introduce the amount of the individual guarantee or, in the case of the comprehensive guarantee, the amount equivalent to the part of the reference amount allocated to the specific authorisation for temporary storage or special procedure.
Where an authorisation for transfer of rights and obligations between holders of the procedure in accordance with Article 218 of the Code is applied for, provide information about the transferee and the suggested transfer formalities. Such request may also be submitted to the competent customs authority at a later stage, once the application was accepted and the authorisation for a special procedure was granted.
Specify the conditions under which the transfer of rights and obligations can be carried out. If the request for the transfer of rights and obligations is rejected, specify the grounds for rejection.
Indication of the relevant keywords, by which the customs authorities in the issuing Member State have indexed the decision relating to binding information. This indexation (by adding keywords) facilitates the identification of the relevant decisions relating to binding information issued by customs authorities in other Member States.
Provide information about the premises or any other location for temporary storage or customs warehousing which is intended to be used as storage facilities.
This information may include details about the physical characteristics of the facilities, the equipment used for the storage activities and, in case of specially equipped storage facilities, other information necessary to verify the compliance with Articles 117(b) and 202 respectively.
Indicate (‘yes/no’) whether it is planned to store Union goods in a customs warehouse or temporary storage facility.
A request for storage of Union goods may also be submitted to the decision-taking customs authority at a later stage once the application was accepted and the authorisation for the operation of storage facilities was granted.
If it is intended to store Union goods in a storage facility for customs warehousing, and the conditions provided for in Article 177 apply, specify the rules for the accounting segregation.
Indicate (yes/no) whether the applicant agrees to disclose in the public list of authorisation holders the following details of the authorisation he/she is applying for:
Holder of the authorisation
Type of authorisation
Date of effect or, if applicable, period of validity
Member State of the decision taking customs authority
Competent/supervising customs office
Indicate (‘yes/no’) whether the applicant wishes to calculate the import duty in accordance with Article 86(3) of the Code.
If the answer is ‘no’, Article 85 of the Code must be applied, which means, that the calculation of the amount of import duty is made on the basis of the tariff classification, customs value, quantity, nature and origin of the goods at the time at which the customs debt in respect of them incurred.
In case the holder of the authorisation wishes to calculate the import duty in accordance with Article 86(3) of the Code, the authorisation for inward processing shall provide for that the relevant processed products may not be imported directly or indirectly by the holder of the authorisation and released for free circulation within a period of one year after their re-export. However, the processed products may be imported directly or indirectly by the holder of the authorisation and released for free circulation within a period of one year after their re-export if the amount of import duty is determined in accordance with Article 86(3) of the Code.
D.E. order No | D.E. name | Status |
---|---|---|
II/1. | Reissue of a BTI decision | A [*] |
II/2. | Customs nomenclature | A [*] |
II/3. | Commercial denomination and additional information | C [*] A [+] |
II/4. | Justification of the classification of the goods | A [+] |
II/5. | Material provided by the applicant on the basis of which the BTI decision has been issued | A [+] |
II/6. | Images | B |
II/7. | Date of application | A [+] |
II/8. | End date of extended use | A [+] |
II/9. | Invalidation reason | A [+] |
II/10 | Registration number of the application | A [+] |
The status and the markings indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Indicate (yes/no), whether the application concerns the reissue of a BTI decision. If yes, provide the relevant details.
Indicate in which nomenclature the goods are to be classified, by inserting ‘x’ in one box only.
The nomenclatures listed are the following:
the Combined Nomenclature (CN), which determines the tariff classification of goods in the Union at 8-digit level,
TARIC, which consists of an additional 9th and 10th digits which reflect tariff and non-tariff measures in the Union, such as tariff suspensions, tariff quotas, anti-dumping duties, etc., and may consist also of TARIC additional codes and national additional codes from the 11th digit onwards,
the refund nomenclature, which refers to the agricultural product nomenclature for export refunds.
If the nomenclature is not one of those listed, specify the nomenclature concerned.
Indicate any particulars which the applicant wishes to be treated as confidential, including the trademark and model number of the goods.
In certain cases, including those where samples are provided, the administration concerned may take photographs (e.g. of the samples provided) or ask a laboratory for analysis. The applicant should state clearly, if such photographs, analysis results etc. as a whole or partially are to be treated as confidential. Any such information, not designed as confidential, will be published on the public EBTI database and will be accessible on the internet.
This data field shall contain all the particulars which the applicant has marked as confidential in the BTI application as well as any information added by the customs authorities in the issuing Member State which these authorities consider to be confidential.
Indication of the relevant provisions of the acts or measures on the basis of which the goods have been classified in the customs nomenclature indicated under data element 5/1 Commodity code in Title I.
Indication, whether the BTI decision has been issued on the basis of a description, brochures, photographs, samples or other documents provided by the applicant.
Where appropriate, any image(s) related to the goods being classified.
Date on which the competent customs authority referred to in Article 22(1) 3rd subparagraph of the Code has received the application.
Only in cases where a period of extended use has been granted, indicate the end date of the period of time for which the BTI decision may still be used.
Only in cases where the BTI decision is invalidated before the normal end of its validity, indicate the invalidation reason by entering the relevant code.
Unique reference of the accepted application, assigned by the competent customs authority.
D.E. order No | D.E. name | Status |
---|---|---|
III/1. | Legal basis | A [*] |
III/2. | Composition of the goods | A |
III/3. | Information enabling the determination of origin | A [*] |
III/4. | Indicate which data should be treated as confidential | A |
III/5. | Country of origin and legal framework | A [+] |
III/6. | Justification of the assessment of the origin | A [+] |
III/7. | Ex-works price | A |
III/8. | Materials used, country of origin, Combined Nomenclature code and value | A [+] |
III/9. | Description of the processing required in order to obtain origin | A [+] |
III/10. | Language | A [+] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Indicate the applicable legal basis, for the purposes of Articles 59 and 64 of the Code.
Indicate the composition of the goods and any methods of examination used to determine this and their ex-works price, as necessary.
Provide information enabling the origin to be determined, the materials used and their origin, tariff classification, corresponding values and a description of the circumstances (rules on change of tariff heading, value added, description of the operation or process, or any other specific rule) enabling the conditions related to the determination of origin to be met. In particular, the exact rule of origin applied and the origin envisaged for the goods shall be mentioned.
The applicant can indicate any particulars which are to be treated as confidential.
Any information, not indicated as confidential in the application, can be made accessible on the internet once the decision is issued.
The particulars which the applicant has indicated as confidential in the BOI application, as well as any information added by the customs authorities in the issuing Member State which these authorities consider to be confidential should be marked as such in the decision.
Any information, not indicated as confidential in the decision, can be made accessible on the internet.
The country of origin as determined by the customs authority for the goods for which the decision is issued and an indication of the legal framework (non-preferential/preferential; reference to the agreement, convention, decision, regulation; other).
In case the preferential origin cannot be determined for the goods concerned, the term ‘non-originating’ and an indication of the legal framework should be mentioned in the BOI decision.
Justification of the assessment of the origin by the customs authority (goods wholly obtained, last substantial transformation, sufficient working or processing, cumulation of origin, other).
If required for the determination of the origin, it is a mandatory data element.
If required for the determination of the origin, it is a mandatory data element.
If required for the determination of the origin, it is a mandatory data element.
Indication of the language in which the BOI is issued.
D.E. order No | D.E. name | Status |
---|---|---|
IV/1. | Legal status of applicant | A [*] |
IV/2. | Date of establishment | A [*] |
IV/3. | Role(s) of the applicant in the international supply chain | A [*] |
IV/4. | Member States where customs related activities are carried out | A [*] |
IV/5. | Border crossing information | A [*] |
IV/6. | [F1Simplifications and facilitations already granted, security and safety certificates issued on the basis of international conventions, of an International Standard of the International Organisation for Standardisation, or of a European Standard of a European Standardisation body or certificates granting a status equivalent to that of an AEO issued in third countries and recognised in an agreement.] | A [*] |
IV/7. | Consent for the exchange of the information in the AEO authorisation in order to ensure the proper functioning of systems set out in international agreements/arrangements with third countries related to mutual recognition of the status of authorised economic operator and measures related to security. | A [*] |
IV/8. | Permanent Business Establishment (PBE) | A |
IV/9. | Office(s) where customs documentation is kept and accessible | A [*] |
IV/10. | Place where general logistical management activities are conducted | A [*] |
IV/11. | Business activities | A [*] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
The legal status as mentioned in the document of establishment.
With numbers – the day, month and year of establishment.
Using the relevant code, indicate the applicant’s role in the supply chain.
Enter the relevant country code(s). In case the applicant operates a storage facility or has other premises in another Member State, enter the address(es) and the type(s) of the facility(-ies) as well.
Enter the reference number(s) of customs office(s) regularly used for border crossing. In case the applicant is a customs representative, provide the reference number(s) of the customs office(s) regularly used by this customs representative for border crossing.
In case of simplifications already granted, indicate the type of simplification, the relevant customs procedure, and the authorisation number. In case of facilitations already granted, indicate the type of facilitation and the number of the certificate. In the case of approvals as regulated agent or known consignor, indicate the approval granted: regulated agent or known consignor and indicate the number of the approval. In case the applicant is the holder of an AEO-equivalent certificate issued in a third country, indicate the number of that certificate and the issuing country.
Indicate (yes/no) whether the applicant is willing to agree to exchange the information in the AEO authorisation in order to ensure the proper functioning of systems set out in international agreements/arrangements with third countries related to mutual recognition of the status of authorised economic operator and measures related to security.
If the answer is yes, the applicant shall also provide information on the transliterated name and address of the company.
In case the application is submitted in accordance with Article 26(2), the PBE(s)’s full names and VAT identification number should be provided.
Enter full address of the relevant office(s). In case there is another office responsible for providing all customs related documentation different from the one where it is kept, enter its full address as well.
This data element shall only be used, where the competent customs authority may not be determined according to the third subparagraph of Article 22(1) of the Code. In such cases, enter full address of the relevant place.
Enter information on the business activity of the applicant.
D.E. order No | D.E. name | Status |
---|---|---|
V/1. | Subject and nature of the simplification | A |
The status indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
[F1Indicate on which elements to be added to or deducted from the price pursuant to Articles 71 and 72 of the Code or which elements forming part of the price actually paid or payable pursuant to Article 70(2) of the Code the simplification applies (e.g. Assists, Royalties, transport costs, etc.) followed by a reference to the calculation method used for the determination of the respective amounts.]
D.E. order No | D.E. name | Status |
---|---|---|
VI/1. | Amount of duty and other charges | A [*] |
VI/2. | Average period between the placing of goods under the procedure and the discharge of the procedure | A [*] |
VI/3. | Level of guarantee | A |
VI/4. | Form of the guarantee | C [*] |
VI/5. | Reference amount | A |
VI/6. | Time-limit for payment | A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Indicate the highest amount of duty and other charges applicable on any single consignment, relating to the recent 12-month period. If such information is not available, indicate the likely highest amount of duty and other charges applicable on any single consignment in the next 12-month-period.
[F1Indicate the average period, calculated on the basis of the preceding 12-month-period, between the placing of goods under the customs procedure and the discharge of that procedure or, where applicable, between the placing of goods in temporary storage and the end of the temporary storage. This information shall only be provided where the comprehensive guarantee is to be used for placing goods under a special procedure or for the operation of a temporary storage facility.]
Indicate whether the level of the guarantee which is to cover the existing customs debts and, where applicable, other charges is 100 % or 30 % of the relevant part of the reference amount and/or whether the level of the guarantee which is to cover the potential customs debts and, where applicable, other charges is 100 %, 50 %, 30 % or 0 % of the relevant part of the reference amount.
The authorising customs authority may provide comments, if applicable.
Indicate which form the guarantee will take.
In case the guarantee is provided in form of an undertaking, indicate the full name and address details of the guarantor.
Where the guarantee is valid in more than one Member State, indicate the full name and address of the representatives of the guarantor in the other Member State.
Provide information on the reference amount covering all operations, declarations or procedures of the applicant, pursuant to Article 89(5) of the Code.
Enter the reference amount covering all operations, declarations or procedures of the holder of the authorisation, pursuant to Article 89(5) of the Code.
If the reference amount established by the decision-taking customs authority is different than the one indicated in the application, justify the reasons for the difference.
Where the comprehensive guarantee is provided to cover the import or export duty payable in case of release for free circulation or end-use, indicate, whether the guarantee will cover:
Normal period before payment, i.e. maximum 10 days following the notification to the debtor of the customs debt in accordance with Article 108 of the Code
Deferred payment
D.E. order No | D.E. name | Status |
---|---|---|
VII/1. | Type of deferment of payment | A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Indicate the way how the applicant wishes to apply the deferment of payment of the duty payable.
Article 110(b) of the Code, i.e. globally in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1) during a fixed period that does not exceed 31 days
Article 110(c) of the Code, i.e. globally in respect of all amounts of import or export duty forming a single entry in accordance with the second subparagraph of Article 105(1).
D.E. order No | D.E. name | Status |
---|---|---|
VIII/1. | Title for recovery | A |
VIII/2. | Customs office where the customs debt was notified | A |
VIII/3. | Customs office responsible for the place where the goods are located | A |
VIII/4. | Comments of the customs office responsible for the place where the goods are located | A [+] |
VIII/5 | Customs procedure (request for prior completion of formalities) | A |
VIII/6. | Customs value | A |
VIII/7. | Amount of import or export duty to be repaid or remitted of | A |
VIII/8. | Type of import or export duty | A |
VIII/9. | Legal basis | A |
VIII/10 | Use or destination of goods | A [+] |
VIII/11 | Time-limit for completion of formalities | A [+] |
VIII/12 | Statement of the decision-taking customs authority | A [+] |
VIII/13 | Description of the grounds for repayment or remission | A |
VIII/14 | Bank and account details | A [*] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Enter the MRN of the customs declaration or reference to any other document which gave rise to notification of the import or export duty, the repayment or remission of which is requested.
Enter the identifier of the customs office where the import or export duty to which the application refers, was notified.
In case of a paper-based application, enter the name and full address, including postal code, if any, of the customs office concerned.
This information shall only be provided if it is different than the customs office indicated in D.E. VIII/2 Customs office where the customs debt was notified.
Enter the identifier of the customs office concerned.
In case of a paper-based application, enter the name and full address, including postal code, if any, of the customs office concerned.
This data element shall be completed in cases, where repayment or remission is subject to destruction, abandonment to the State, or placement under a special procedure or the export procedure of an article, but the corresponding formalities are completed only for one or more parts or components of that article.
In this case, enter the quantity, nature and value of the goods which are to remain in the customs territory of the Union.
Where the goods are for delivery to a charity, enter the name and full address, including postal code, if any, of the entity concerned.
Except in the cases referred to in Article 116(1) 1st subparagraph (a), enter the relevant code of the customs procedure under which the applicant wishes to place the goods.
Where the customs procedure is subject to an authorisation, enter the identifier of the authorisation concerned.
Indicate, if prior completion of formalities is requested.
Indicate the customs value of the goods.
Using the relevant code for the national currency, enter the amount of the import or export duty to be repaid or remitted.
Using the relevant codes, enter the type of the import or export duty to be repaid or remitted.
Using the relevant code, enter the legal basis of the application for the repayment or remission of the import or export duty.
Enter information on the use to which the goods may be put or the destination to which they may be sent, depending on the possibilities available in the particular case under the Code and where appropriate on the basis of a specific authorization by the decision-taking customs authority.
Indicate in days the time-limit for completion of the formalities to which repayment or remission of the import or export duty is subject.
If applicable, the decision taking customs authority shall indicate that the import or export duty will not be repaid or remitted until the implementing customs office has informed the decision-taking customs authority that the formalities to which repayment or remission is subject have been completed.
Detailed description of the justification that forms the basis of the request for remission or repayment of the import or export duty.
This data element needs to be completed in all cases where the information cannot be derived from elsewhere in the application.
Where the grounds for the repayment or remission of the import or export duty are different for the decision from those of the application, detailed description of the justification that forms the basis of the decision.
If applicable, enter the bank-account details where the import or export duty shall be repaid or remitted.
D.E. order No | D.E. name | Status |
---|---|---|
IX/1 | Movement of goods | A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Indicate the legal basis for the movement of the goods.
Indicate the address of the destination temporary storage facility or facilities.
If the movement of goods is planned to take place pursuant to Article 148(5)(c) of the Code, enter the EORI number of the holder of the authorisation to operate the destination temporary storage facility or facilities.
D.E. order No | D.E. name | Status |
---|---|---|
X/1 | Member State(s) concerned by the regular shipping service | A |
X/2 | Name of vessels | C[*] |
X/3 | Ports of call | C[*] |
X/4 | Undertaking | A [*] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Indicate the involved and the potentially involved Member State(s) concerned.
Enter the relevant information on the vessels assigned to the regular shipping service.
Enter the reference to the customs offices responsible for the ports of call of the vessels assigned or foreseen to be assigned to the regular shipping service.
Indicate (yes/no) whether the applicant undertakes:
to communicate to the decision-taking customs authority the information referred to in Article 121(1), and
that on the routes of the regular shipping services, no calls will be made at any port in a territory outside the customs territory of the Union or at any free zone in a Union port, and that no transhipments of goods will be made at sea.
D.E. order No | D.E. name | Status |
---|---|---|
XI/1 | Customs office(s) responsible for the registration of the proof of the customs status of Union goods | A [+] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Indicate the customs office(s) to which the authorised issuer shall transmit the proof of the customs status of Union goods for the purpose of its registration.
D.E. order No | D.E. name | Status |
---|---|---|
XII/1. | Time-limit for the submission of a supplementary declaration | A [+] |
XII/2. | Subcontractor | A [1][2] |
XII/3. | Subcontractor identification | A [2] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1
Note number | Note description |
---|---|
[1] | This information is mandatory only in the cases where the EORI number of the subcontractor is not available. Where the EORI number is provided, the name and address should not be provided. |
[2] | This information may only be used for export procedures when the customs declaration will be lodged by the subcontractor. |
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
If applicable, the authorising customs authority shall determine the respective time-limit expressed in days.
If applicable, enter the name and address of the subcontractor.
Enter the EORI number of the person concerned.
D.E. order No | D.E. name | Status |
---|---|---|
XIII/1 | Companies involved in the authorisation in other Member States | A [1] |
XIII/2 | Companies involved in the authorisation in other Member States identification | A |
XIII/3 | Customs office(s) of presentation | A |
XIII/4 | Identification of the VAT, excise and statistical authorities | C [*] A [+] |
XIII/5 | Method of VAT payment | A[+] |
XIII/6 | Tax representative | A[F2 [1]] |
XIII/7 | Tax representative identification | A |
XIII/8 | Tax representative status code | A |
XIII/9 | Person responsible for the excise formalities | A [1] |
XIII/10 | Person responsible for the excise formalities identification | A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
Note number | Note description |
---|---|
[1] | This information is mandatory only in the cases, where the EORI number of the person concerned is not available. If the EORI number is provided, the name and address should not be provided. |
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
If applicable, enter the name and address of the companies concerned.
If applicable, enter the EORI number of the companies concerned.
Indicate the customs office(s) concerned.
Enter the name and address of the VAT, excise and statistical authorities in the Member States involved in the authorisation and indicated under D.E. 1/4 Geographical validity –Union.
The participating Member States’ shall specify their respective requirements regarding the submission of the import VAT data, indicating the applicable method for the payment of VAT.
Enter the name and address of the tax representative of the applicant in the Member State of presentation.
Enter the VAT number of the tax representative of the applicant in the Member State of presentation. If no tax representative is appointed, the VAT number of the applicant shall be provided.
Indicate whether the applicant will act on his own behalf in fiscal matters or will appoint a tax representative in the Member State of presentation.
Enter the name and address of the person liable for the payment or submission of guarantee of excise duties.
Enter the EORI number of the person concerned, if this person has a valid EORI number and it is available to the applicant.
D.E. order No | D.E. name | Status |
---|---|---|
XIV/1. | Waiver of the presentation notification | A |
XIV/2. | Waiver of pre-departure declaration | A |
XIV/3. | Customs office responsible for the place where the goods are available for controls | C [*]A [+] |
XIV/4. | [F1Deadline for submitting the supplementary declaration] | A [+] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Indicate (yes/no) whether the trader wishes to benefit from a notification waiver of the availability of the goods for customs controls. If yes, specify the reasons.
In case the authorisation does not provide for the notification waiver, the authorising customs authority shall determine the time limit between the receipt of the notification and the release of the goods.
If the application concerns export or re-export, provide evidence that the conditions laid down in Article 263(2) of the Code are met.
If the authorisation concerns export or re-export, state reasons why a waiver should apply in accordance with Article 263(2) of the Code.]
Enter the identifier of the customs office concerned.
The decision-taking customs authority shall set out, in the authorisation, a time-limit for the holder of the authorisation to send the particulars of the supplementary declaration to the supervising customs office.
The time-limit shall be expressed in days.]
D.E. order No | D.E. name | Status |
---|---|---|
XV/1. | Identification of formalities and controls to be delegated to the economic operator | A |
The status indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Indicate the conditions under which the controlling of the compliance with prohibitions and restrictions, as specified in D.E. 6/1 Prohibitions and restrictions may be carried out by the holder of the authorisations.
D.E. order No | D.E. name | Status |
---|---|---|
XVI/1. | Economic activity | A |
XVI/2. | Weighing equipment | A |
XVI/3. | Additional guarantees | A |
XVI/4. | Advanced notification to customs authorities | A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Indicate the economic activity related to the trade of fresh bananas.
Provide the description of the weighing equipment.
Appropriate proof as recognised in accordance with the national law that:
only machines that are properly calibrated and conform to the relevant technical standards ensuring precise establishment of the net weight of bananas,
weighing of bananas is performed only by authorised weighers at places supervised by the customs authorities,
the net weight of bananas, the origin and packaging of bananas as well as the time of weighing and the place of unloading are immediately reflected in the banana weighing certificate upon weighing,
[F1bananas have been weighed in accordance with the procedure set out in Annex 61-03 to Implementing Regulation (EU) 2015/2447,]
the results of weighing are immediately put in the weighing certificate as required by the customs legislation of the Union.
Provide the type of notification and copy of a notification.
Order No | D.E. name | Status |
---|---|---|
XVII/1 | Prior exportation (IP EX/IM) | A |
XVII/2 | Release for free circulation by use of bill of discharge | A |
The status indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Indicate (‘yes/no’) whether it is planned to export processed products obtained from equivalent goods before the import of the goods they are replacing (IP EX/IM). If yes, indicate the suggested period expressed in months within which the non-Union goods should be declared for inward processing taking account of the time required for procurement of the goods and their transport to the Union.
Indicate (‘yes/no’) whether the processed products or goods placed under the inward processing IM/EX procedure are deemed to have been released for free circulation if they have not been placed under a subsequent customs procedure or re-exported on expiry of the period for discharge, and the customs declaration for release for free circulation shall be deemed to have been lodged and accepted and release granted on the date of expiry of the period for discharge.
Order No | D.E. name | Status |
---|---|---|
XVIII/1 | Standard exchange system | A |
XVIII/2 | Replacement products | A |
XVIII/3 | Prior import of replacement products | A |
XVIII/4 | Prior import of processed products (OP IM/EX), | A |
The status indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
In case of repair of goods, an imported product (replacement product) may replace a processed product (so-called standard exchange system).
Indicate (‘yes/no’) whether it is intended to use the standard exchange system. If yes, enter the relevant code(s).
Specify the measures to establish that the conditions for the standard exchange system are met.
Where it is planned to use the standard exchange system (only possible in case of repair), state the 8-digit Combined Nomenclature code, commercial quality and technical characteristics of the replacement products to enable the customs authorities to make the necessary comparison between temporary export goods and the replacement products. For this comparison, use at least one of the relevant codes provided for in relation with D.E. 5/8 Identification of goods.
Indicate (‘yes/no’) whether it is planned to import replacement products prior to the export of the defective products. If yes, indicate the period in months within which the Union goods should be declared for outward processing.
Indicate (‘yes/no’) whether it is planned to import processed products obtained from equivalent goods prior to the placement of Union goods under outward processing. If yes, indicate the period in months within which the Union goods should be declared for outward processing taking account of the time required for procurement of the Union goods and their transport of the office of export.
D.E. order No | D.E. name | Status |
---|---|---|
XIX/1 | Temporary removal | A |
XIX/2 | Loss rate | A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Indicate (‘yes/no’) whether it is planned to remove temporarily goods placed under the customs warehousing procedure from the customs warehouse. Provide all the necessary details deemed relevant for the temporary removal of goods.
A request for temporary removal may also be submitted to the decision-taking customs authority at a later stage once the application was accepted and the authorisation for the operation of storage facilities was granted.
Specify the conditions under which the removal of the goods placed under the customs warehousing procedure can be carried out. If the request is rejected, specify the grounds for rejection.
Give details, where appropriate, of loss rate(s).
D.E. order No | D.E. name | Status |
---|---|---|
XX/1 | Identification measures | A [+] |
XX/2 | Comprehensive guarantee | A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Details of the identification measures to be applied by the authorised consignor. Where the authorised consignor has been granted an authorisation for use of seals of a special type in accordance with Article 233(4)(c) of the Code , the decision-taking customs authority may prescribe the use of such seals as the identification measure. The reference number of the decision for use of seals of special type shall be indicated.
Indicate the reference number of the decision on the provision of a comprehensive guarantee or on a guarantee waiver. If the respective authorisation has not yet been granted, indicate the registration number of the application.
Indicate the reference number of the decision on the provision of a comprehensive guarantee or on a guarantee waiver.]
D.E. order No | D.E. name | Status |
---|---|---|
XXI/1. | Type of seal | A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Enter all the details on the seal (e.g. model, manufacturer, proof of certification by a competent body in accordance with ISO International Standard No 17712:2013 ‘Freight containers’ Mechanical Seals’).
Confirmation by the decision taking customs authority that the seal meets the essential characteristics and complies with the required technical specifications and that the use of the seals of a special type is documented, i.e. that an audit trail is established and has been approved by the competent authorities.
Textual Amendments
F1Substituted by Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.
F2Deleted by Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.
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