- Latest available (Revised)
- Point in Time (28/07/2015)
- Original (As adopted by EU)
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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CHAPTER 1 Scope of the customs legislation, mission of customs and definitions
CHAPTER 2 Rights and obligations of persons with regard to the customs legislation
Subsection 1 Common data requirements for data exchange and storage
Subsection 2 Registration of persons with the customs authorities
Article 3.Data content of EORI record(Article 6(2) of the Code)
Article 4.Submission of particulars for EORI registration(Article 6(4) of the Code)
Article 5.Economic operators not established in the customs territory of the Union(Article 22(2) and 9(2) of the Code)
Article 6.Persons other than economic operators(Article 9(3) of the Code)
Article 7.Invalidation of an EORI number(Article 9(4) of the Code)
Section 2 Decisions relating to the application of the customs legislation
Subsection 2 General rules on decisions taken upon application
Article 11.Conditions for the acceptance of an application(Article 22(2) of the Code)
Article 12.Customs authority competent to take the decision(Article 22(1) of the Code)
Article 13.Extension of the time-limit for taking a decision(Article 22(3) of the Code)
Article 14.Date of effect(Article 22(4) and (5) of the Code)
Article 15.Re-assessment of a decision(Article 23(4)(a) of the Code)
Article 16.Suspension of a decision(Article 23(4)(b) of the Code)
Article 17.Period of suspension of a decision(Article 23(4)(b) of the Code)
Article 18.End of the suspension(Article 23(4)(b) of the Code)
Subsection 3 Decisions relating to binding information
Article 19.Application for a decision relating to binding information(Article 22(1), 3rd subparagraph and Article 6(3)(a) of the Code)
Article 21.Notification of BOI decisions(Article 6(3)(a) of the Code)
Article 22.Limitation of application of rules on re-assessment and suspension(Article 23(4) of the Code)
Subsection 1 Benefits resulting from the status of authorised economic operator
Subsection 2 Application for the status of authorised economic operator
Article 26.Conditions for the acceptance of an application for the status of AEO(Article 22(2) of the Code)
Article 27.Competent customs authority(Third subparagraph of Article 22(1) of the Code)
Article 28.Time-limit for taking decisions(Article 22(3) of the Code)
Article 29.Date of effect of the AEO authorisation(Article 22(4) of the Code)
Article 30.Legal effects of suspension(Article 23(4)(b) of the Code)
Section 1 Non-preferential origin
Article 31.Goods wholly obtained in a single country or territory(Article 60(1) of the Code)
Article 32.Goods the production of which involves more than one country or territory(Article 60(2) of the Code)
Article 33.Processing or working operations which are not economically justified(Article 60(2) of the Code)
Article 35.Accessories, spare parts or tools(Article 60 of the Code)
Article 36.Neutral elements and packing(Article 60 of the Code)
Subsection 1 Issue or making out of proofs of origin
Article 38.Means for applying for and the issuing of Information Certificates INF 4(Article 6(3)(a) of the Code)
Article 39.Means for applying for and the issuing of approved exporter authorisations(Article 6(3)(a) of the Code)
Article 40.Means for applying to become a registered exporter(Article 6(3)(a) of the Code)
Article 42.Principle of territoriality(Article 64(3) of the Code)
Article 44.Wholly obtained products(Article 64(3) of the Code)
Article 45.Sufficiently worked or processed products(Article 64(3) of the Code)
Article 47.Insufficient working or processing(Article 64(3) of the Code)
Article 50.Accessories, spare parts and tools(Article 64(3) of the Code)
Article 54.Cumulation with Norway, Switzerland or Turkey(Article 64(3) of the Code)
Article 57.Application of bilateral cumulation or cumulation with Norway, Switzerland or Turkey in combination with regional cumulation(Article 64(3) of the Code)
Article 58.Accounting segregation of Union exporters’ stocks of materials(Article 64(3) of the Code)
TITLE III CUSTOMS DEBT AND GUARANTEES
CHAPTER 1 Incurrence of a customs debt
Section 1 Provisions common to customs debts incurred on import and export
Subsection 1 Rules for calculation of the amount of import or export duty
Article 72.Calculation of the amount of import duty on processed products resulting from inward processing(Article 86(3) of the Code)
Article 73.Application of the provisions on end-use procedure to processed products resulting from inward processing(Article 86(3) of the Code)
Article 74.Application of the preferential tariff treatment to goods placed under inward processing(Article 86(3) of the Code)
Article 75.Specific import duty on processed products resulting from outward processing or replacement products(Article 86(5) of the Code)
Article 76.Derogation for the calculation of the amount of import duty on processed products resulting from inward processing(Article 86(3) and 86(4) of the Code)
Subsection 2 Time-limit for establishing the place where the customs debt is incurred
Article 77.Time-limit for establishing the place where the customs debt is incurred under Union transit(Article 87(2) of the Code)
Article 78.Time-limit for establishing the place where the customs debt is incurred under transit in accordance with the TIR Convention(Article 87(2) of the Code)
Article 79.Time-limit for establishing the place where the customs debt is incurred under transit in accordance with the ATA Convention or the Istanbul Convention(Article 87(2) of the Code)
Article 80.Time-limit for establishing the place where the customs debt is incurred in cases other than transit(Article 87(2) of the Code)
CHAPTER 2 Guarantee for a potential or existing customs debt
Article 81.Cases where no guarantee shall be required for goods placed under the temporary admission procedure(Article 89(8)(c) of the Code)
Article 82.Guarantee in the form of an undertaking by a guarantor(Article 94, 22(4) and 6(3)(a) of the Code)
Article 83.Forms of guarantee other than a cash deposit or an undertaking given by a guarantor(Article 92(1)(c) of the Code)
Article 85.Release of the guarantor's obligations under the Union transit procedure(Articles 6(2), 6(3)(a) and 98 of the Code)
Article 86.Claim for payment against a guaranteeing association for goods covered by ATA carnet and notification of the non-discharge of CPD carnets to a guaranteeing association under the procedure of the ATA Convention or Istanbul Convention(Articles 6(2), 6(3)(a) and 98 of the Code)
Subsection 1 Notification of the customs debt and claim for payment from guaranteeing association
Section 2 Payment of the amount of import or export duty
Article 89.Suspension of the time-limit for payment in case of application for remission(Article 108(3)(a) of the Code)
Article 90.Suspension of the time-limit for payment in the case of goods that are to be confiscated, destroyed or abandoned to the State(Article 108(3)(b) of the Code)
Article 91.Suspension of the time-limit for payment in the case of customs debts incurred through non-compliance(Article 108(3)(c) of the Code)
Subsection 1 General provisions and procedure
Article 92.Application for repayment or remission(Articles 6(3)(a), 22(1) and 103 of the Code)
Article 93.Supplementary information where goods are situated in another Member State(Articles 6(2) and 6(3)(a) of the Code)
Article 94.Means of notification of the decision on repayment or remission(Article 6(3)(a) of the Code)
Article 95.Common data requirements related to formalities where goods are located in another Member State(Article 6(2) of the Code)
Article 96.Means for sending information on the completion of formalities where goods are located in another Member State(Article 6(3)(a) of the Code)
Article 97.Extension of the time-limit for taking a decision on repayment or remission(Article 22(3) of the Code)
Subsection 2 Decisions to be taken by the Commission
Article 98.Transmission of the file to the Commission for a decision(Article 116(3) of the Code)
Article 99.Right for the person concerned to be heard(Article 116(3) of the Code)
Article 101.Notification of the decision(Article 116(3) of the Code)
Article 102.Consequences of a failure to take or notify a decision(Article 116(3) of the Code)
TITLE IV GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 1 Entry summary declaration
Article 104.Waiver from the obligation to lodge an entry summary declaration(Article 127(2)(b) of the Code)
Article 105.Time-limits for lodging the entry summary declaration in case of transport by sea(Article 127(3) and (7) of the Code)
Article 106.Time-limits for lodging the entry summary declaration in case of transport by air(Article 127(3) and (7) of the Code)
Article 107.Time-limits for lodging the entry summary declaration in case of transport by rail(Article 127(3) and (7) of the Code)
Article 108.Time-limits for lodging the entry summary declaration in case of transport by road(Article 127(3) and (7) of the Code)
Article 109.Time-limits for lodging the entry summary declaration in case of transport by inland waterways(Article 127(3) and (7) of the Code)
Article 110.Time-limits for lodging the entry summary declaration in case of combined transportation(Article 127(3) and (7) of the Code)
Article 111.Time-limits for lodging the entry summary declaration in case of force majeure(Article 127(3) and (7) of the Code)
Article 112.Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by sea or inland waterways(Article 127(6) of the Code)
Article 113.Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by air(Article 127(6) of the Code)
Article 114.Trade with special fiscal territories(Article 1(3) of the Code)
Article 115.Approval of a place for the presentation of goods to customs and temporary storage(Articles 139(1) and 147(1) of the Code)
Article 118.Other cases of movement of goods in temporary storage(Article 148(5)(c) of the Code)
CHAPTER 1 Customs status of goods
Section 2 Regular shipping service for customs purposes
Article 120.Authorisation to establish regular shipping services(Article 155(2) of the Code)
Article 121.Registration of vessels and ports(Articles 22(4) and 155(2) of the Code)
Article 122.Unforeseen circumstances during the transport by regular shipping services(Articles 153(1) and 155(2) of the Code)
Subsection 2 Proofs submitted by means other than electronic data-processing techniques
Article 125.Proof of the customs status of Union goods for travellers other than economic operators(Article 6(3)(a) of the Code)
Article 126.Proof of the customs status of Union goods by production of an invoice or transport document(Articles 6(2) and 6(3)(a) of the Code)
Article 127.Proof of the customs status of Union goods in TIR or ATA carnets or forms 302(Article 6(3)(a) of the Code)
Subsection 3 Proof of the customs status of Union goods issued by an authorised issuer
Article 129.The customs status of products of sea-fishing and goods obtained from such products(Article 153(2) of the Code)
Article 130.The proof of customs status of products of sea-fishing and goods obtained from such products(Articles 6(2) and 6(3)(a) of the Code)
Article 132.Proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union(Article 6(3)(a) of the Code)
Article 133.Products and goods transhipped and transported through a country or territory which is not part of the customs territory of the Union(Article 6(2) of the Code)
CHAPTER 2 Placing goods under a customs procedure
Article 134.Customs declarations in trade with special fiscal territories(Article 1(3) of the Code)
Article 135.Oral declaration for release for free circulation(Article 158(2) of the Code)
Article 136.Oral declaration for temporary admission and re-export(Article 158(2) of the Code)
Article 137.Oral declaration for export(Article 158(2) of the Code)
Article 138.Goods deemed to be declared for release for free circulation in accordance with Article 141(Article 158(2) of the Code)
Article 139.Goods deemed to be declared for temporary admission and re-export in accordance with Article 141(Article 158(2) of the Code)
Article 140.Goods deemed to be declared for export in accordance with Article 141(Article 158(2) of the Code)
Article 141.Acts deemed to be a customs declaration(Article 158(2) of the Code)
Article 142.Goods which cannot be declared orally or in accordance with Article 141(Article 158(2) of the Code)
Article 143.Paper-based customs declarations(Article 158(2) of the Code)
Article 144.Customs declaration for goods in postal consignments(Article 6(2) of the Code)
Section 2 Simplified customs declarations
Article 145.Conditions for authorisation of regular use of simplified customs declarations(Article 166(2) of the Code)
Article 146.Supplementary declaration(Article 167(1) of the Code)
Article 147.Time-limit for the declarant to be in possession of the supporting documents in the case of supplementary declarations(Article 167(1) of the Code)
Section 4 Other simplifications
Article 149.Conditions for granting authorisations for centralised clearance(Article 179(1) of the Code)
Article 150.Conditions for granting authorisations for entry in the declarant's records(Article 182(1) of the Code)
Article 151.Conditions for granting authorisations for self-assessment(Article 185(1) of the Code)
Article 152.Customs formalities and controls under self-assessment(Article 185(1) of the Code)
TITLE VI RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY
CHAPTER 2 Relief from import duty
Article 158.Goods considered to be returned in the state in which they were exported(Article 203(5) of the Code)
Article 159.Goods which on export benefited from measures laid down under the common agricultural policy(Article 204 of the Code)
Article 160.Means of communication of information sheet INF 3(Article 6(3)(a) of the Code)
Section 1 Application for an authorisation
Article 161.Applicant established outside the customs territory of the Union(Article 211(3)(a) of the Code)
Article 162.Place for submitting an application where the applicant is established outside the customs territory of the Union(Article 22(1) of the Code)
Article 163.Application for an authorisation based on a customs declaration(Articles 6(1), 6(2), 6(3)(a) and 211(1) of the Code)
Article 164.Application for renewal or amendment of an authorisation(Article 6(3)(a) of the Code)
Article 165.Supporting document for an oral customs declaration for temporary admission(Articles 6(2), 6(3)(a) and 211(1) of the Code)
Section 2 Taking a decision on the application
Article 166.Examination of the economic conditions(Article 211(3) and (4) of the Code)
Article 167.Cases in which the economic conditions are deemed to be fulfilled for inward processing(Article 211(5) of the Code)
Article 168.Calculation of the amount of import duty in certain cases of inward processing(Article 86(4) of the Code)
Article 169.Authorisation for the use of equivalent goods(Articles 223(1) and (2) and 223(3)(c) of the Code)
Article 170.Processed products or goods placed under inward processing IM/EX(Article 211(1) of the Code)
Article 171.Time-limit for taking a decision on an application for an authorisation referred to in Article 211(1) of the Code(Article 22(3) of the Code)
Article 173.Validity of an authorisation(Article 22(5) of the Code)
Article 174.Time-limit for the discharge of a special procedure(Article 215(4) of the Code)
Article 175.Bill of discharge(Articles 6(2), 6(3)(a) and 211(1) of the Code)
Article 176.Standardised exchange of information and obligations of the holder of an authorisation for the use of a processing procedure(Article 211(1) of the Code)
Article 177.Storage of Union goods together with non-Union goods in a storage facility(Article 211(1) of the Code)
Article 179.Movement of goods between different places in the customs territory of the Union(Article 219 of the Code)
Article 180.Usual forms of handling(Article 220 of the Code)
Article 181.Standardised exchange of information(Article 6(2) of the Code)
Article 182.Customs status of animals born of animals placed under a special procedure(Article 153(3) of the Code)
Article 183.Waiver from the obligation to lodge a supplementary declaration(Article 167(2)(b) of the Code)
Section 1 External and internal transit procedure
Article 184.Means of communication of the MRN of a transit operation and of the MRN of a TIR operation to the customs authorities(Article 6(3)(a) of the Code)
Article 185.Transit accompanying document and transit/security accompanying document(Article 6(2) of the Code)
Article 186.Applications for the status of authorised consignee for TIR operations(Article 22(1) 3rd subparagraph of the Code)
Article 187.Authorisations for the status of authorised consignee for TIR operations(Article 230 of the Code)
Section 2 External and internal Union transit procedure
Article 188.Special fiscal territories(Article 1(3) of the Code)
Article 189.Application of the Convention on a common transit procedure in specific cases(Article 226(2) of the Code)
Article 190.Receipt endorsed by the customs office of destination(Article 6(3)(a) of the Code)
Article 191.General provisions on authorisations of simplifications(Article 233(4) of the Code)
Article 192.Applications for the status of authorised consignor for placing goods under the Union transit procedure(Article 22(1) 3rd subparagraph of the Code)
Article 193.Authorisations for the status of authorised consignor for placing goods under the Union transit procedure(Article 233(4) of the Code)
Article 194.Applications for the status of authorised consignee for receiving goods moved under the Union transit procedure(Article 22(1) 3rd subparagraph of the Code)
Article 195.Authorisations for the status of authorised consignee for receiving goods moved under the Union transit procedure(Article 233(4) of the Code)
Article 196.Receipt issued by authorised consignee(Article 6(3)(a) of the Code)
Article 197.Authorisation for use of seals of a special type(Article 233(4) of the Code)
Article 198.Authorisation for the use of a transit declaration with reduced data requirements(Article 233(4)(d) of the Code)
Article 199.Authorisations for the use of an electronic transport document as a transit declaration for air transport(Article 233(4)(e) of the Code)
Article 200.Authorisations for the use of an electronic transport document as a transit declaration for maritime transport(Article 233(4)(e) of the Code)
Subsection 2 Means of transport, pallets and containers including their accessories and equipment
Article 209.Spare parts, accessories and equipment for pallets(Article 250(2)(d) of the Code)
Article 210.Containers(Articles 18(2) and 250(2)(d) of the Code)
Article 211.Spare parts, accessories and equipment for containers(Article 250(2)(d) of the Code)
Article 212.Conditions for granting total relief from import duty for means of transport(Article 250(2)(d) of the Code)
Article 213.Spare parts, accessories and equipment for non-Union means of transport(Article 250(2)(d) of the Code)
Article 214.Conditions for granting total relief from import duty to persons established in the customs territory of the Union(Article 250(2)(d) of the Code)
Article 215.Use of means of transport by natural persons who have their habitual residence in the customs territory of the Union(Article 250(2)(d) of the Code)
Article 216.Relief from import duty in respect of means of transport in other cases(Article 250(2)(d) of the Code)
Article 217.Time-limits for discharge of the temporary admission procedure in the case of means of transport and containers(Article 215(4) of the Code)
Article 218.Time-limits for re-export in the case of professional hire services(Articles 211(1) and 215(4) of the Code)
Subsection 3 Goods other than means of transport, pallets and containers
Article 219.Personal effects and goods for sports purposes imported by travellers(Article 250(2)(d) of the Code)
Article 220.Welfare material for seafarers(Article 250(2)(d) of the Code)
Article 221.Disaster relief material(Article 250(2)(d) of the Code)
Article 222.Medical, surgical and laboratory equipment(Article 250(2)(d) of the Code)
Article 224.Goods for use in frontier zones(Article 250(2)(d) of the Code)
Article 225.Sound-, image- or data-carrying media and publicity material(Article 250(2)(d) of the Code)
Article 226.Professional equipment(Article 250(2)(d) of the Code)
Article 227.Pedagogic material and scientific equipment(Article 250(2)(d) of the Code)
Article 229.Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles(Article 250(2)(d) of the Code)
Article 230.Special tools and instruments(Article 250(2)(d) of the Code)
Article 231.Goods used to carry out tests or subject to tests(Article 250(2)(d) of the Code)
Article 233.Replacement means of production(Article 250(2)(d) of the Code)
Article 234.Goods for events or for sale in certain situations(Article 250(2)(d) of the Code)
Article 235.Spare parts, accessories and equipment(Article 250(2)(d) of the Code)
Article 237.Special time-limits for discharge(Article 215(4) of the Code)
TITLE VIII GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
Article 250.Re-assessment of authorisations already in force on 1 May 2016
Article 251.Validity of authorisations already in force on 1 May 2016
Article 252.Validity of decisions on binding information already in force on 1 May 2016
Article 253.Validity of decisions granting deferment of payment already in force on 1 May 2016
Article 254.Use of authorisations and decisions already in force on 1 May 2016
Article 256.This Regulation shall enter into force on the twentieth day...
COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS
Introductory notes to the data requirement tables for applications and...
1. The provisions included in these notes are applicable to all...
3. The formats, codes and, if applicable, the structure of the...
4. The data requirements defined in this Annex shall apply to...
5. The data elements which may be provided for several applications...
6. The data elements specific to certain types of applications and...
7. The specific provisions concerning each data element as they are...
8. Unless otherwise indicated by the markings pertaining to the data...
9. The status listed in the data requirement table below have...
TITLE I Applications and decisions
CHAPTER 1 Table legend No specific data required Columns Application/Decision type Legal...
CHAPTER 2 Notes relating to data requirements Introduction The descriptions and notes...
Group 1 — Application/Decision information
Group 2 — References of supporting documents, certificates and authorisations...
Group 5 — Identification of goods
Group 6 — Conditions and terms
Group 7 — Activities and procedures
TITLE II Application and decision relating to binding tariff information
CHAPTER 1 Specific data requirements for the application and the decision relating...
CHAPTER 2 Notes relating to the specific data requirements for the application...
TITLE III Application and decision relating to binding origin information
CHAPTER 1 Specific data requirements for the application and the decision relating...
CHAPTER 2 Notes relating to the specific data requirements for the application...
TITLE IV Application and authorisation for the status of authorised economic operator...
CHAPTER 1 Specific data requirements for the application and the authorisation for...
CHAPTER 2 Notes relating to the specific data requirements for the application...
Notes relating to the specific data requirements for the application...
IV/3. Role(s) of the applicant in the international supply chain
IV/4. Member States where customs related activities are carried out
IV/7. Consent for the exchange of the information in the AEO...
IV/9. Office(s) where customs documentation is kept and accessible
IV/10. Place where general logistical management activities are conducted
TITLE V Application and authorisation for the simplification of the determination of...
TITLE VI Application and authorisation for the provision of a comprehensive guarantee,...
TITLE VII Application and authorisation of deferment of the payment of the...
TITLE VIII Application and decision for the repayment or remission of the...
CHAPTER 1 Specific data requirements for the application and decision for the...
CHAPTER 2 Notes relating to the specific data requirements for the application...
Notes relating to the specific data requirements for the application...
TITLE IX Application and authorisation for the operation of temporary storage facilities...
TITLE X Application and authorisation of regular shipping service
TITLE XI Application and authorisation for the status of authorised issuer
TITLE XII Application and authorisation to use simplified declaration
TITLE XIII Application and authorisation for centralised clearance
CHAPTER 1 Specific data requirements for the application and the authorisation for...
CHAPTER 2 Notes relating to the specific data requirements for the application...
Notes relating to the specific data requirements for the application...
TITLE XIV Application and authorisation for making a customs declaration through an...
TITLE XVI Application and authorisation for the status of authorised weigher of...
TITLE XVII Application and authorisation for the use of inward processing procedure...
TITLE XVIII Application and authorisation for the use of outward processing procedure...
TITLE XIX Application and authorisation for the operation of storage facilities for...
TITLE XX Application and authorisation for the status of authorised consignor for...
TITLE XXI Application and authorisation to use of seals of a special...
CHAPTER 1 Introductory notes to the data requirements table
(1) The declaration messages contain a number of data elements only...
(2) The data elements which may be provided for each procedure...
(5) If the Member State of acceptance of the customs declaration...
(6) Without affecting in any way the obligations to provide data...
(7) The exit or entry summary declaration that must be lodged...
(9) Columns A2, F3a and F3b of the data requirements Table...
(10) For the purposes of this Annex, an express consignment means...
(11) Where column F5 of the data requirements Table of Chapter...
(12) The simplified declarations referred to in Article 166 contain the...
(13) The reduced list of data elements provided for procedures in...
(14) The formats, codes and, if applicable, the structure of the...
(15) Member States shall notify the Commission of the list of...
TITLE II Notes in relation with data requirements
Group 1 – Message information (including procedure codes)
Group 2 – References of messages, documents, certificates, authorisations
3/4. Consignor identification No - Master level transport contract
3/6. Consignor identification no - House level transport contract
3/12. Consignee identification No - Master level transport contract
3/14. Consignee identification No - House level transport contract
3/30. Person presenting the goods to customs identification No
3/34. Notify party identification No – Master level transport contract
3/36. Notify party identification No – House level transport contract
3/38. Person submitting the additional ENS particulars identification No
3/41. Person presenting the goods to customs in case of entry...
3/42. Person lodging the customs goods manifest identification No
3/43. Person requesting a proof of the customs status of Union...
3/44. Person notifying the arrival of goods following movement under temporary...
Group 4 – Valuation information/Taxes
Group 6 – Goods identification
Group 7 – Transport information (modes, means and equipment)
7/6. Identification of actual means of transport crossing the border
7/14. Identity of active means of transport crossing the border
7/15. Nationality of active means of transport crossing the border
7/16. Identity of passive means of transport crossing the border
7/17. Nationality of passive means of transport crossing the border
Group 8 –Other data elements (statistical data, guarantees, tariff related...
PAPER-BASED STANDARD DECLARATIONS – NOTES AND FORMS TO BE USED
Article 1 Data requirements of paper-based customs declarations
Article 2 Use of paper-based customs declaration
(1) The paper-based customs declaration shall be presented in subsets containing...
(2) Where the Union transit procedure or the common transit procedure...
(4) The declaration forms may be supplemented, where appropriate, by one...
(5) The notes for the paper-based customs declaration established on the...
Article 3 Use of paper-based customs declaration for successive procedures
(1) The paper-based customs declaration shall be printed on self-copying paper...
(4) A colour marking of the different copies shall be effected...
(6) The forms shall measure 210 × 297 mm with a maximum tolerance...
(7) The customs administrations of the Member States may require that...
(8) The forms and continuation forms used comprise the copies needed...
(9) In addition, according to Article 125, the customs status of...
(10) Economic operators may, if they wish, use privately printed subsets...
(11) When, pursuant to Article 5 of this Annex, declarations for...
TITLE III Model of Single Administrative Document (eight-copy set)
TITLE IV Model of Single Administrative Document continuation form (eight-copy set)
COMMON DATA REQUIREMENTS FOR THE REGISTRATION OF ECONOMIC OPERATORS AND OTHER PERSONS
2. Application of the rules in this Annex
2.2. Reference to a change in tariff classification in the primary...
2.3. Materials which have acquired originating status in a country are...
2.4. When it is not commercially practical to keep separate stocks...
2.5. For the purposes of the application of primary rules based...
2.6. Primary rules laid down at Chapter level (Chapter primary rules)...
SECTION I LIVE ANIMALS; ANIMAL PRODUCTS
SECTION XI TEXTILES AND TEXTILE ARTICLES
CHAPTER 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric
CHAPTER 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
CHAPTER 54 Man-made filaments; strip and the like of man-made textile materials
CHAPTER 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
CHAPTER 61 Articles of apparel and clothing accessories, knitted or crocheted
CHAPTER 62 Articles of apparel and clothing accessories, not knitted or crocheted
CHAPTER 63 Other made up textile articles; sets; worn clothing and worn textile articles; rags
Application for an information certificate INF 4 and Information certificate INF 4
Introductory notes and list of working or processing operations which confer originating status
Note 4 – General provisions concerning certain agricultural goods
Note 7 — Other tolerances applicable to certain textile products...
Note 8 — Definition of specific processes and simple operations...
PART II LIST OF PRODUCTS AND WORKING OR PROCESSING OPERATIONS WHICH CONFER ORIGINATING STATUS
Working excluded from GSP regional cumulation (textile products)
Guarantor’s undertaking — Individual guarantee in the form of vouchers
Notification to guarantor of non-discharge of Union transit procedure
Notification to guarantor of liability for debt in Union transit procedure
Notification to guarantor of liability for debt in transit procedure under CPD carnet
Request for supplementary information where goods are situated in another Member State
Information sheet INF 3 — data requirements
Information sheet INF 3 shall contain all items of information...
Supporting document where goods are declared orally for temporary admission
List of permitted usual forms of handling (Article 220 of the Code)
(1) ventilation, spreading-out, drying, removal of dust, simple cleaning operations, repair...
(3) stocktaking, sampling, sorting, sifting, mechanical filtering and weighing of the...
(5) conservation, by means of pasteurisation, sterilisation, irradiation or the addition...
(9) electrostatic treatment, uncreasing or ironing of textiles;
(12) addition of goods or addition or replacement of accessory components...
(13) dilution or concentration of fluids, without further treatment or distillation...
(15) mixing of gas or fuel oils not containing biodiesel with...
(17) dividing or size cutting out of goods if only simple...
(18) packing, unpacking, change of packing, decanting and simple transfer into...
(19) testing, adjusting, regulating and putting into working order of machines,...
(20) dulling of pipe fittings to prepare the goods for certain...
(21) denaturing, even if this results in a different eight-digit CN...
(22) any usual forms of handling, other than the abovementioned, intended...
Special provisions concerning equivalent goods
Standardised exchange of information (INF)
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