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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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Version Superseded: 31/12/2020
Point in time view as at 31/01/2020.
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The paper-based customs declaration shall contain the data set out in Annex B and shall be supported by the documents as laid down in Article 163 of the Code.
The continuation subsets shall be taken from a set of eight copies, in accordance with the specimen contained in title IV of this Annex.
The continuation forms shall be an integral part of the Single Administrative Document to which they relate.
In the cases referred to in the first subparagraph, the declarant shall immediately inform the customs office where the declaration is lodged of any discrepancy found between the goods in question and the existing data. In this case the declarant shall then draw up his declaration on fresh copies of the Single Administrative Document.
Article 1 paragraph 3 of the Code will apply mutatis mutandis for paper declarations. To this effect, the forms referred to in Articles 1 and 2 of this Annex shall also be used in trade in Union goods consigned to, from or between special fiscal territories.
The provisions of this subsection shall not preclude printing of paper-based customs declarations and documents certifying the customs status of Union goods not being moved under internal Union transit procedure by means of data-processing systems, on plain paper, on conditions laid down by the Member States.
The forms shall be printed in green ink.
copies 1, 2, 3 and 5 shall have at the right hand edge a continuous margin, coloured respectively red, green, yellow and blue,
copies 4, 6, 7 and 8 shall have at the right hand edge a broken margin coloured respectively blue, red, green and yellow;
copy 1 is kept by the authorities of the Member State in which export (dispatch) or Union transit formalities are completed,
copy 2 is used for statistical purposes by the Member State of export. This copy can be used as well for statistical purposes by the Member State of dispatch in cases of trade between parts of the customs territory of the Union with a different fiscal regime,
copy 3 is returned to the exporter after being stamped by the customs authority,
copy 4 is kept by the office of destination upon completion of the Union transit operation or as the document providing evidence of the customs status of Union goods,
copy 5 is the return copy for the Union transit procedure,
copy 6 is kept by the authorities of the Member State in which import formalities are completed,
copy 7 is used for statistical purposes by the Member State of import. This copy can be used as well for statistical purposes by the Member State of import in cases of trade between parts of the customs territory of the Union with a different fiscal regime,
copy 8 is returned to the consignee.
Various combinations are therefore possible, such as:
export, outward processing or re-export: copies 1, 2 and 3,
Union transit: copies 1, 4 and 5,
customs procedures at import: copies 6, 7 and 8.
Each subset must be designed in such a way that where boxes must contain identical information in the two Member States involved, such information can be entered directly by the exporter or the holder of the transit procedure on copy 1 and will then appear, by means of chemical treatment of the paper, on all the copies. Where, however, for any reason (in particular where the content of the information differs according to the stage of the operation involved) the information is not to be transmitted from one Member State to another, the desensitisation of the self-copying paper must confine reproduction to the copies concerned.
the colour used for printing,
the use of italic characters,
the printing of a background for the Union transit boxes.
The forms contain a number of boxes only some of which will be used, depending on the customs procedure(s) in question.
Without prejudice to the application of simplified procedures, the boxes that correspond to the data elements which may be completed for each procedure are set out in the data requirements table of Annex B, Title I. The specific provisions concerning each box that corresponds to the data elements as they are described in Annex B, Title II apply without prejudice to the status to the data elements concerned.
Between the time when the goods leave the office of export and/or departure, and the time when they arrive at the office of destination, certain data may have to be entered on the copies of the Single Administrative Document accompanying the goods. These data elements concern the transport operation and are to be entered on the document in the course of the operation by the carrier responsible for the means of transport on which the goods are directly loaded. The data may be added legibly by hand; in this case, the form should be completed in ink in block capitals. These data elements, which only appear on copies 4 and 5, concern the following boxes:
Transhipments (55)
Other incidents during carriage (56)
Whenever a particular subset contains one or more copies which may be used in a Member State other than the one in which it was first completed, the forms must be completed by typewriter or by a mechanographical or similar process. For ease of completion by typewriter the form should be inserted in the machine in such a way that the first letter of the data to be entered in box 2 is placed in the position box in the top left-hand corner.
Where all the copies of a subset are intended for use in the same Member State, they may be filled in legibly by hand, in ink and in block capitals, provided that this is allowed in that Member State. The same applies to the data to be given on the copies used for the purposes of the Union transit procedure.
The form must contain no erasures or overwriting. Any alterations must be made by crossing out the incorrect data and adding those required. Any alterations made in this way must be initialled by the person making them and expressly endorsed by the competent authorities. The latter may, where necessary, require a new declaration to be lodged.
In addition, the forms may be completed using an automatic reproduction process instead of any of the procedures mentioned above. They may also be produced and completed by this means on condition that the provisions concerning the specimen forms, format, language used, legibility, absence of erasures and overwriting, and amendments are strictly observed.
Only numbered boxes are to be completed, as appropriate, by operators. The other boxes, identified by a capital letter, are for administrative use.
Without prejudice to Article 1(3) of the Code, the copies which are to remain at the office of export/dispatch or departure must bear the original signature of the persons concerned.
The lodging with a customs office of a declaration signed by the declarant or his representative shall indicate that the person concerned is declaring the goods in question for the procedure applied for and, without prejudice to the possible application of sanctions, shall be held responsible, in accordance with the provisions in force in the Member States, in respect of:
the accuracy of the information given in the declaration,
the authenticity of the documents attached,
the observance of all the obligations inherent in the placement of the goods in question under the procedure concerned.
The signature of the holder of the transit procedure or, where applicable, his authorised representative commits him in respect of all data relating to the Union transit operation pursuant to the provisions on Union transit laid down in the Union Customs Code and in this Regulation and as listed in Annex B Title I.
Unless Chapter 4 provides otherwise, a box that is not to be used should be left completely blank.
However:
the symbols ‘IM/c’, ‘EX/c’ or ‘EU/c’ (or ‘CO/c’ where applicable) must be entered in the first subdivision of box 1, that subdivision being left blank only where:
the form is used for Union transit only, in which case, depending on the Union transit procedure applicable to the goods concerned, ‘T1bis’, ‘T2bis’, ‘T2Fbis’ or ‘T2SMbis’ will be entered in the third subdivision of box 1,
the form is used solely to furnish proof of the customs status of Union goods, in which case, depending on the status of the goods concerned, ‘T2Lbis’, ‘T2LFbis’ or ‘T2LSMbis’ will be entered in the third subdivision of the box,
box 2/8 is for optional use by the Member States and should show only the identification number and/or name, if any, of the person concerned,
the ‘summary’ part of box 47 concerns the final summary of all the items covered by the IM and IM/c, EX and EX/c, EU and EU/c or CO and CO/c forms used. It should therefore be used only on the last of the IM/c, EX/c, EU/c or CO/c forms attached to an IM, EX, EU or CO document in order to show the total payable by type of tax.
any boxes 31 (Packages and description of goods) which have not been used must be struck out to prevent later use,
when the third subdivision of box 1 contains the symbol T, boxes 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and 44 (Additional information, documents produced, certificates and authorisations) of the first item of goods of the transit declaration used must be struck through and the first box 31 (Packages and description of goods) of the declaration may not be used to enter the marks, numbers, number and kind of packages or goods description. In the first box 31 of the declaration, reference will be made, as appropriate, to the number of continuation forms bearing the respective symbols T1bis, T2bis or T2Fbis.
a Under no circumstances may users be required to complete these boxes on copy No 5 for the purposes of transit. | |
b The Member State of dispatch may choose whether these particulars appear on the copies indicated. | |
Box number | Copies |
---|---|
I. BOXES FOR OPERATORS | |
1 | 1 to 8 |
except middle subdivision: | |
1 to 3 | |
2 | 1 to 5a |
3 | 1 to 8 |
4 | 1 to 8 |
5 | 1 to 8 |
6 | 1 to 8 |
7 | 1 to 3 |
8 | 1 to 5a |
9 | 1 to 3 |
10 | 1 to 3 |
11 | 1 to 3 |
12 | — |
13 | 1 to 3 |
14 | 1 to 4 |
15 | 1 to 8 |
15a | 1 to 3 |
15b | 1 to 3 |
16 | 1, 2, 3, 6, 7 and 8 |
17 | 1 to 8 |
17a | 1 to 3 |
17b | 1 to 3 |
18 | 1 to 5a |
19 | 1 to 5a |
20 | 1 to 3 |
21 | 1 to 5a |
22 | 1 to 3 |
23 | 1 to 3 |
24 | 1 to 3 |
25 | 1 to 5a |
26 | 1 to 3 |
27 | 1 to 5a |
28 | 1 to 3 |
29 | 1 to 3 |
30 | 1 to 3 |
31 | 1 to 8 |
32 | 1 to 8 |
33 | first subdivision on the left: 1 to 8 |
remainder: 1 to 3 | |
34a | 1 to 3 |
34b | 1 to 3 |
35 | 1 to 8 |
36 | — |
37 | 1 to 3 |
38 | 1 to 8 |
39 | 1 to 3 |
40 | 1 to 5a |
41 | 1 to 3 |
42 | — |
43 | — |
44 | 1 to 5a |
45 | — |
46 | 1 to 3 |
47 | 1 to 3 |
48 | 1 to 3 |
49 | 1 to 3 |
50 | 1 to 8 |
51 | 1 to 8 |
52 | 1 to 8 |
53 | 1 to 8 |
54 | 1 to 4 |
55 | — |
56 | — |
II. ADMINISTRATIVE BOXES | |
A | 1 to 4b |
B | 1 to 3 |
C | 1 to 8b |
D | 1 to 4 |
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