Commission Delegated Regulation (EU) 2015/2446Show full title

ANNEX 71-05

Standardised exchange of information (INF) U.K.

Section A U.K.

Standardised exchange of information (INF) between customs authorities is not yet required but the supervising customs office shall make available the relevant INF data elements in the electronic system relating to INF U.K.

The supervising customs office shall make available the following data elements in accordance with Article 181(1). Where a customs declaration or re-export declaration/notification refers to an INF, the competent customs authorities shall provide additional data elements in accordance with Article 181(3).

The holder of an authorisation for inward processing IM/EX which involves one Member State may request the supervising customs office to make the relevant INF data elements available via the electronic system relating to INF in order to prepare the standardised exchange of information between customs authorities, if the responsible customs authority has requested such INF.

Note:

(M) means mandatory and (O) means optional

Common data elements	Comments
[F1 Authorisation/declaration number (M)]
Person making the request (M)	EORI number used for identification purposes
[F2 Declarant (O)]	[F2 Only if this person is different from the holder of the authorisation]
INF number (M)	Unique number given by the supervising customs office [e.g. IP EX/IM/123456/GB + authorisation no]
Supervising customs office (M)	COL code would be used for identification purposes
Customs office using the INF data elements (O)	COL code would be used for identification purposes. This data element will be provided if the INF data elements are actually used.
Description of the goods which are covered by the INF (M)
[F1 CN code, net quantity (including net mass and/or supplementary units when applicable), value of goods (indicating the relevant currency) (M)]	[F1 These data elements are related to the total net quantity of goods for which the INF is requested. Before the relevant customs declaration(s) is (are) lodged, the tariff classification of goods must be the same as the one established in the authorisation granted by the competent customs authorities. Before the relevant customs declaration is lodged, the value can be estimated according to the authorisation granted by the competent customs authorities.]
Description of the processed products which are covered by the INF (M)
[F1 CN code, net quantity (including net mass and/or supplementary units when applicable), value of processed products (indicating the relevant currency) (M)]	[F1 These data elements are related to the total net quantity of processed products for which the INF is requested. Before the relevant customs declaration(s) is (are) lodged, the tariff classification of processed products must be the same as the one established in the authorisation granted by the competent customs authorities. Before the relevant customs declaration is lodged, the value can be estimated according to the authorisation granted by the competent customs authorities.]
Particulars of the customs declaration(s) placing goods under the special procedure (O)	Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement.
MRN (O)	This data element may be provided if the INF data elements are actually used.
Remarks (O)	Any additional information may be entered

Specific data elements IP	Comments
If a customs debt is incurred, the amount of import duty shall be calculated in accordance with Article 86(3) of the Code (O)	—
Equivalent goods (O)	—
Prior exportation (O)	—
[F1 Business case IP IM/EX (as referred to in Article 1(30))]
Customs declaration of placement under inward processing was accepted (O)	Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement.
Particulars necessary for application of commercial policy measures (O)	—
Last date for discharge (O)	Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement.
[F1 CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)]	Indicate the quantity of goods which were placed under IP. This data element shall be provided by the customs office of placement.
The declaration of discharge was accepted (O)	Where a customs declaration refers to the INF, this data element shall be provided by the customs office of discharge.
[F1 CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)]	In case of discharge, indicate the quantity of processed products which is available. This data element shall be provided by the customs office of discharge.
Date of exit and exit result (O)	These data elements shall be provided by the customs office of exit.
[F1 Business case IP EX/IM (as referred to in Article 1(29)]
Export declaration under IP EX/IM was accepted (O)	Where a export declaration refers to the INF, this data element shall be provided by the customs office of export.
Particulars necessary for application of commercial policy measures (O)
Last date of placement of non-Union goods, which are replaced by equivalent goods, under inward processing (O)	Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export.
[F1 CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)]	Indicate the quantity of goods which can be placed under IP. This data element shall be provided by the customs office of export.
Date of exit and exit result	These data elements shall be provided by the customs office of exit.
Date of placement of non-Union goods, which are replaced by equivalent goods, under inward processing (O)	Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement.
[F1 CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)]	In case of placement of non-Union goods under inward processing, indicate the quantity available. This data element shall be provided by the customs office of placement.

Specific data elements OP	Comments
[F1 Business case OP EX/IM (as referred to in Article 1(28)]
Country of processing (O)	—
Member State of re-importation (O)	—
Equivalent goods (O)	—
Customs declaration OP number (M)	Where a customs declaration for OP refers to the INF, this data element shall be provided by the customs office of export/placement.
Identification of goods (M)	(M) unless equivalent goods may be used. Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement.
[F1 CN Code, net quantity (including net mass and/or supplementary units when applicable) (M)]	In case of placement of Union goods under outward processing, indicate the quantity available. This data element shall be provided by the customs office of export/placement.
Last date of re-importation of processed products (M)	Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement.
Exit result (M)	Where a customs declaration refers to the INF, this data element shall be provided by the customs office of exit.
Date of re-importation of processed products (M)	Where a customs declaration refers to the INF, this data element shall be provided by the customs office for release for free circulation.
Particulars of the customs declaration(s) for release for free circulation (O)	Where a customs declaration for release for free circulation refers to the INF, this data element shall be provided by the customs office for release for free circulation.
[F1 CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)]	In case of re-importation of processed products, indicate the quantity of processed products which can be re-imported under outward processing. This data element shall be provided by the customs office for release for free circulation.
[F1 Business case OP IM/EX (as referred to in Article 1(27)]
Prior importation of processed products (O)	This data element shall be provided by the customs office for release for free circulation. (guarantee must be provided)
Last date of placement of Union goods, which are replaced by equivalent goods, under outward processing (O)	Where a customs declaration refers to the INF, this data element shall be provided by the customs office for release for free circulation.
Date of placement of Union goods, which are replaced by equivalent goods, under outward processing (M)	Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement.
[F1 CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)]	In case of placement of Union goods, which are replaced by equivalent goods, under outward processing, indicate the quantity of Union goods which must be placed under outward processing. Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement.
Exit result (M)	Where a customs declaration refers to the INF, this data element shall be provided by the customs office of exit.

Section B U.K.

Standardised exchange of information (INF) between customs authorities is required but the INF data elements are not yet available in the electronic system relating to INF U.K.

(1) The responsible customs authority as referred to in Article 101(1) of the Code has requested an INF between customs authorities in accordance with Article 181(2) because a customs debt is incurred in accordance with Articles 77(1)(a) or 79(1) of the Code for processed products which were obtained under inward processing IM/EX. The calculation of the amount of import duty shall be made in accordance with Article 86(3) of the Code but the responsible customs authority does not have information on the goods which were placed under inward processing IM/EX. U.K.

(2) The responsible customs authority as referred to in Article 101(1) of the Code has requested an INF between customs authorities in accordance with Article 181(2) because a customs debt is incurred in accordance with Articles 77(1)(a) or 79(1) of the Code for processed products which were obtained under inward processing IM/EX and Commercial Policy Measures are applicable. U.K.

(3) In situations covered by points 1 or 2 above the responsible customs authority shall provide the following data elements: U.K.

Common data elements	Comments
Type of request (M)	Procedure needs to be identified (IP or IP CPM). The data element ‘Type of request’ is needed only in cases where the customs declaration does not refer to an INF.
The responsible customs authority as referred to in Article 101(1) of the Code (M)	COL code would be used for identification purposes
Authorisation number (M)	—
CPM (O)
Supervising customs office receiving the request (M)	COL code would be used for identification purposes
Description of the goods or processed products for which the INF is requested (M)	—
CN Code, net quantity, value (M)
MRN (O)
[F2 Date on which the customs debt is incurred or on which CPM apply (M)	]
Remarks (O)	Any additional information may be entered

The supervising customs office receiving the request shall make available the following data elements:

Specific data elements IP IM/EX	Comments
The amount of import duty to be entered in the accounts and notified to the debtor in accordance with Article 86(3) of the Code (O)	—
Particulars necessary for application of commercial policy measures (O)	—
INF number (M)	Unique number given by the supervising customs office [e.g. IP/123456/GB + authorisation no (EORI no is part of the authorisation no)]
MRN (O)	—

Textual Amendments

F1 Substituted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.

F2 Inserted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.