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Commission Implementing Regulation (EU) 2015/2447Show full title

Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

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Point in time view as at 24/11/2015.

Changes to legislation:

Commission Implementing Regulation (EU) 2015/2447, TITLE I is up to date with all changes known to be in force on or before 03 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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TITLE I U.K.

Formats and cardinality of the common data requirements for declarations and notifications

b

Commission Regulation (EU) No 113/2010 of 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements (OJ L 37, 10.2.2010, p. 1).

D.E. order numberD.E. nameD.E. format(Type/length)Code-list in Title II(Y/N)Header level cardinalityItem level cardinalityNotes
1/1Declaration typea2Y1x
1/2Additional declaration typea1Y1x
1/3Transit declaration/ Proof of customs status typean..5Y1x1x
1/4Formsn..4N1x
1/5Loading listsn..5N1x
1/6Goods item numbern..5N1x
1/7Specific circumstance indicatoran3Y1x
1/8Signature/ authenticationan..35N1x
1/9Total number of itemsn..5N1x
1/10Procedure

Requested procedure code: an2 +

Previous procedure code: an2

Y1x
1/11Additional procedure

Union codes: a1 + an2

OR

National codes: n1 + an2

Y99xThe Union codes are further specified in Title II
2/1Simplified declaration/Previous documents

Document category: a1+

Previous document type: an ..3 +

Previous document reference: an ..35+

Goods item identifier: n..5

Y9999x99x
2/2Additional information

Coded version

(Union codes): n1 + an4

OR

(national codes): a1 +an4

OR

Free text description: an..512

Y99xThe Union codes are further specified in Title II
2/3Documents produced, certificates and authorisations, additional references

Document type

(Union codes): a1+ an3

OR

(national codes): n1+an3 +

Document identifier: an..35

Y1x99x
2/4Reference number/UCRan..35N1x1xThis data element may take the form of WCO (ISO 15459) codes or equivalent.
2/5LRNan..22N1x
2/6Deferred paymentan..35N1x
2/7Identification of warehouse

Warehouse type: a1 +

Warehouse identifier: an..35

Y1x
3/1Exporter

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35

N1x1x

Country code:

The Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission Regulation (EU) No 1106/2012 of 27 November 2012 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards the update of the nomenclature of countries and territoriesa. The Commission regularly publishes regulations updating the list of country codes.

In case of groupage consignments, where paper-based declarations are used, code ‘00200’ may be used together with a list of exporters in accordance with the notes described for D.E. 3/1 Exporter in Title II of Annex B to Delegated Regulation (EU) 2015/2446.

3/2Exporter identification noan..17N1x1x

The structure of the EORI number is defined in Title II.

The structure of a third country unique identification number recognised by the Union is defined in Title II.

3/3Consignor — Master level transport contract

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35 +

Phone number: an..50

N1xThe country code as defined for D.E. 3/1 Exporter shall be used.
3/4Consignor identification no — Master level transport contractan..17N1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no

The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 3/2 Exporter identification no.

3/5Consignor — House level transport contract

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35 +

Phone number: an..50

N1xThe country code as defined for D.E. 3/1 Exporter shall be used.
3/6Consignor identification no — House level transport contract an..17N1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no

The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no —.

3/7Consignor

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35

N1x1xThe country code as defined for D.E. 3/1 Exporter shall be used.
3/8Consignor identification no an..17N1x1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no

The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/9Consignee

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35

N1x1x

The country code as defined for D.E. 3/1 Exporter shall be used.

In case of groupage consignments, where paper-based declarations are used, code ‘00200’ may be used together with a list of consignees in accordance with the notes described for D.E. 3/9 Consignee in Title II of Annex B to Delegated Regulation (EU) 2015/2446.

3/10Consignee identification noan..17N1x1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 3/2 Exporter identification no.

3/11Consignee — Master level transport contract

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35+

Phone number: an..50

N1xThe country code as defined for D.E. 3/1 Exporter shall be used.
3/12Consignee identification no — Master level transport contractan..17N1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no

The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/13Consignee — House level transport contract

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35 +

Phone number: an..50

N1xThe country code as defined for D.E. 3/1 Exporter shall be used.
3/14Consignee identification no — House level transport contractan..17N1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/15Importer

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35

N1xThe country code as defined for D.E. 3/1 Exporter shall be used.
3/16Importer identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
3/17Declarant

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35

N1xThe country code as defined for D.E. 3/1 Exporter shall be used.
3/18Declarant identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no
3/19Representative

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35 +

N1xThe country code as defined for D.E. 3/1 Exporter shall be used.
3/20Representative identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no
3/21Representative status coden1Y1x
3/22Holder of the transit procedure

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35

N1xThe country code as defined for D.E. 3/1 Exporter shall be used.
3/23Holder of the transit procedure identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no
3/24Seller

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35 +

Phone number: an..50

N1x1xThe country code as defined for D.E. 3/1 Exporter shall be used.
3/25Seller identification noan..17N1x1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/26Buyer

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35 +

Phone number: an..50

N1x1xThe country code as defined for D.E. 3/1 Exporter shall be used.
3/27Buyer identification noan..17N1x1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/28Person notifying the arrival identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
3/29Person notifying the diversion identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
3/30Person presenting the goods to customs identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
3/31Carrier

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35 +

Phone number: an..50

N1xThe country code as defined for D.E. 3/1 Exporter shall be used.
3/32Carrier identification noan..17N1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/33Notify party — Master level transport contract

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35 +

Phone number: an..50

N1x1xThe country code as defined for D.E. 3/1 Exporter shall be used.
3/34Notify party identification no — Master level transport contractan..17N1x1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/35Notify party — House level transport contract

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35 +

Phone number: an..50

N1x1xThe country code as defined for D.E. 3/1 Exporter shall be used.
3/36Notify party identification no — House level transport contractan..17N1x1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/37Additional supply chain actor(s) identification no

Role code: a..3 +

Identifier: an..17

Y99x99x

The role codes for the additional supply chain actors are defined in Title II.

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/38Person submitting the additional ENS particulars identification noan..17N1x1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
3/39Holder of the authorisation identification no

Authorisation type code: an..4 +

Identifier: an..17

N99x

The codes defined in Annex A for D.E. 1/1 Application/ Decision code type shall be used for the authorisation type code.

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/40Additional fiscal references identification no

Role code: an3 +

VAT identification number: an..17

Y99x99xThe role codes for the additional fiscal references are defined in Title II.
3/41Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
3/42Person lodging the customs goods manifest identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
3/43Person requesting a proof of the customs status of Union goods identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
3/44Person notifying the arrival of goods following movement under temporary storage identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
4/1Delivery terms

Coded version: INCOTERM code: a3 + UN/LOCODE: an..17

OR

Free text description:

INCOTERM code: a3 + Country code: a2 + Location name: an..35

Y1xThe codes and headings describing the commercial contract are defined in Title II. The code provided for the description of the location shall adhere to the pattern of UN/LOCODE. If no UN/LOCODE is available for the location, use the country code as provided for D.E. 3/1 Exporter followed by the name of the location.
4/2Transport charges method of paymenta1Y1x1x
4/3Calculation of taxes — Tax type

Union codes: a1 + n2

OR

National codes: n1 + an2

Y99xThe Union codes are further specified in Title II
4/4Calculation of taxes — Tax base

Measurement unit and qualifier, if applicable: an..6 +

Quantity: n..16,6

N99x

The measurement units and qualifiers defined in TARIC should be used. In such case, the format of the measurement units and qualifiers will be an..6, but will never have n..6 formats, reserved for national measurement units and qualifiers.

If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers can be used. Their format will be n..6.

4/5Calculation of taxes — Tax raten..17,3N99x
4/6Calculation of taxes — Payable tax amountn..16,2N99x
4/7Calculation of taxes — Totaln..16,2N1x
4/8Calculation of taxes — Method of paymenta1Y99x
4/9Additions and deductions

Code: a2 +

Amount: n..16,2

Y99x99x
4/10Invoice currencya3N1xThe ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
4/11Total amount invoicedn..16,2N1x
4/12Internal currency unita3N1xThe ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
4/13Valuation indicatorsan4Y1x
4/14Item price/amountn..16,2N1x
4/15Exchange raten..12,5N1x
4/16Valuation methodn1Y1x
4/17Preferencen3 (n1+n2)Y1xThe Commission will publish at regular intervals the list of the combinations of codes usable together with examples and notes.
4/18Postal value

Currency code: a3 +

Value: n..16,2

N1xThe ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
4/19Postal charges

Currency code: a3 +

Amount: n..16,2

N1xThe ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
5/1Estimated date and time of arrival at first place of arrival in the Customs territory of the Union Date and time: an..15 (yyyymmddhhmmzzz)N1x

yyyy: year

mm: month

dd: day

hh: hour

mm: minute

zzz: time-zone

5/2Estimated date and time of arrival at the port of unloading Date and time: an..15 (yyyymmddhhmmzzz)N1x1x

yyyy: year

mm: month

dd: day

hh: hour

mm: minute

zzz: time-zone

5/3Actual date and time of arrival in the customs territory of the Unionan..15 (yyyymmddhhmmzzz)N1x

yyyy: year

mm: month

dd: day

hh: hour

mm: minute

zzz: time-zone

5/4Declaration daten8 (yyyymmdd)N1x
5/5Declaration placean..35N1x
5/6Office of destination (and country)an8N1xThe structure of the customs office identifier is defined in Title II.
5/7Intended offices of transit (and country)an8N9xThe identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
5/8Country of destination codea2N1x1xThe country code as defined for D.E. 3/1 Exporter shall be used.
5/9Region of destination codean..9N1x1xCodes are defined by the Member State concerned.
5/10Place of delivery code — Master level transport contract

UN/LOCODE: an..17

OR

Country code: a2 +

Postcode: an..9

N1x

Where the place of loading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country).

Where the place of delivery is not coded according to the UN/LOCODE, the country code as defined for D.E. 3/1 Exporter shall be used.

5/11Place of delivery code — House level transport contract

UN/LOCODE: an..17

OR

Country code: a2 +

Postcode: an..9

N1x

Where the place of loading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country).

Where the place of delivery is not coded according to the UN/LOCODE, the country code as defined for D.E. 3/1 Exporter shall be used.

5/12Customs office of exitan8N1xThe identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
5/13Subsequent customs office(-s) of entryan8N99xThe identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
5/14Country of dispatch/export codea2N1x1xThe country code as defined for D.E. 3/1 Exporter shall be used.
5/15Country of origin codea2N1xThe country code as defined for D.E. 3/1 Exporter shall be used.
5/16Country of preferential origin codean..4N1x

The country code as for D.E. 3/1 Exporter shall be used.

Where the proof of origin refers to a group of countries use the numeric identifier codes specified in the integrated tariff established in accordance with Article 2 of Council (EEC) Regulation No 2658/87.

5/17Region of origin codean..9N1xCodes are defined by the Member State concerned.
5/18Countries of routing codesa2N99xThe country code as defined for D.E. 3/1 Exporter shall be used.
5/19Countries of routing of the means of transport codesa2N99xThe country code as defined for D.E. 3/1 Exporter shall be used.
5/20Countries of routing of the consignment codesa2N99x99xThe country code as for D.E. 3/1 Exporter shall be used.
5/21Place of loading

Coded: an..17

OR

Free text description: a2 (country code) + an..35 (location)

N1x

Where the place of loading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country).

Where the place of loading is not coded according to the UN/LOCODE, the country where the place of loading is located is identified by the code as defined for D.E3/1 Exporter.

5/22Place of unloading

Coded: an..17

OR

Free text description: a2 (country code) + an..35 (location)

N1x1x

Where the place of unloading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country).

Where the place of unloading is not coded according to the UN/LOCODE, the country where the place of unloading is located is identified by the code as defined for D.E. 3/1 Exporter.

5/23Location of goods

Country: a2 +

Type of location: a1 +

Qualifier of the identification: a1 +

Coded

Identification of location: an..35 +

Additional identifier: n..3

OR

Free text description

Street and number: an..70 +

Postcode: an..9 +

City: an..35

Y1xThe structure of the code is defined in Title II.
5/24Customs office of first entry codean8N1xThe identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
5/25Actual customs office of first entry codean8N1xThe identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
5/26Customs office of presentationan8N1xThe identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
5/27Supervising customs officean8N1xThe identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
5/28Requested period of validity of the proofn..3N1x
5/29Date of presentation of the goodsn8 (yyyymmdd)N1x1x
5/30Place of acceptance

Coded: an..17

OR

Free text description: a2 (country code) + an..35 (location)

N1x1x

Where the place of unloading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country).

Where the place of unloading is not coded according to the UN/LOCODE, the country where the place of unloading is located is identified by the code as defined for D.E. 3/1 Exporter.

6/1Net mass (kg)n..16,6N1x
6/2Supplementary unitsn..16,6N1x
6/3Gross mass (kg) — Master level transport contractn..16,6N1x1x
6/4Gross mass (kg) — House level transport contractn..16,6N1x1x
6/5Gross mass (kg)n..16,6N1x1x
6/6Description of goods — Master level transport contractan..512N1x
6/7Description of goods — House level transport contractan..512N1x
6/8Description of goodsan..512N1x
6/9Type of packagesan..2N99xThe code-list corresponds to the latest version of UN/ECE Recommendations 21
6/10Number of packagesn..8N99x
6/11Shipping marksan..512N99x
6/12UN Dangerous Goods codean..4N99xThe United Nations Dangerous Goods identifier (UNDG) is the serial number assigned within the United Nations to substances and articles contained in a list of the dangerous goods most commonly carried.
6/13CUS codean8N1xCode assigned within the European Customs Inventory of Chemical Substances (ECICS).
6/14Commodity code — Combined nomenclature codean..8N1x
6/15Commodity code — TARIC codean2N1xTo be completed in accordance with the TARIC code (two characters for the application of specific Union measures in respect of formalities to be completed at destination).
6/16Commodity code — TARIC additional code(s)an4N99xTo be completed in accordance with the TARIC codes (additional codes).
6/17Commodity code — National additional code(s)an..4N99xCodes to be adopted by the Member States concerned.
6/18Total packagesn..8N1x
6/19Type of goodsa1N1xUPU code-list 116 shall be used
7/1Transhipments

Place of transhipment: Country: a2 +

Type of location: a1 +

Qualifier of the identification: a1 +

Coded

Identification of location: an..35 +

Additional identifier: n..3

OR

Free text description

Street and number: an..70 +

Postcode: an..9 +

City: an..35 +

Identity of new means of transport

Type of identification: n2 +

Identification number: an..35 +

Nationality of new means of transport: a2 +

Indicator whether the consignment is containerised or not: n1

N1x

The country code as defined for D.E. 3/1 Exporter shall be used.

The place of transhipment shall follow the structure of D.E. 5/23 Location of goods.

The identity of means of transport shall follow the structure of D.E. 7/7 Identity of means of transport at departure.

The nationality of means of transport shall follow the structure of D.E. 7/8 Nationality of means of transport at departure.

For the indicator whether the goods are containerised, the codes provided for D.E. 7/2 Container in Title II shall be used.

7/2Containern1Y1x
7/3Conveyance reference numberan..17N9x
7/4Mode of transport at the bordern1Y1x
7/5Inland mode of transportn1N1xThe codes provided for in Title II as regards D.E. 7/4 Mode of transport at the border shall be used.
7/6Identification of actual means of transport crossing the border

Type of identification: n2 +

Identification number: an..35

Y1x
7/7Identity of means of transport at departure

Type of identification: n2 +

Identification number: an..35

Y1x1x
7/8Nationality of means of transport at departurea2N1x1xThe country code as defined for D.E. 3/1 Exporter shall be used.
7/9Identity of means of transport on arrival

Type of identification: n2 +

Identification number: an..35

N1xThe codes defined for D.E. 7/6 Identification of actual means of transport crossing the border or for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification.
7/10Container identification numberan..17N9999x9999x
7/11Container size and typean..10Y99x99x
7/12Container packed statusan..3Y99x99x
7/13Equipment supplier typean..3Y99x99x
7/14Identity of active means of transport crossing the border

Type of identification: n2 +

Identification number: an..35

N1x1xThe codes defined for D.E. 7/6 Identification of actual means of transport crossing the border or for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification.
7/15Nationality of active means of transport crossing the bordera2N1x1xThe country code as defined for D.E. 3/1 Exporter shall be used.
7/16Identity of passive means of transport crossing the border

Type of identification: n2 +

Identification number: an..35

N999x999xThe codes defined for D.E. 7/6 Identification of actual means of transport crossing the border or for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification.
7/17Nationality of passive means of transport crossing the bordera2N999x999xThe country code as defined for D.E. 3/1 Exporter shall be used.
7/18Seal number

Number of seals: n..4 +

Seal identifier: an..20

N

1x

9999x

1x

9999x

7/19Other incidents during carriagean..512N1x
7/20Receptacle identification numberan..35N1x
8/1Quota order numberan6N1x
8/2Guarantee type Guarantee type: an 1Y9x
8/3Guarantee reference

GRN: an..24 OR

Other guarantee reference: an..35 +

Access code: an..4 +

Currency code: a3 +

Amount of import or export duty and, where Article 89(2) first subparagraph of the Code applies, other charges: n..16,2 +

Customs office of guarantee: an8

N99x

The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.

The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).

8/4Guarantee not valid ina2N99xThe country code as defined for D.E. 3/1 Exporter shall be used.
8/5Nature of transactionn..2N1x1x

The single digit codes listed in column A of the table provided for under Article 10(2) of Commission Regulation (EC) No 113/2010b shall be used. Where paper-based customs declarations are used, this digit will be entered in the left-hand side of box 24.

Member States may also provide for a second digit from the list in column B of that table to be collected. Where paper-based customs declarations are used, the second digit must be entered in the right-hand side of box 24.

8/6Statistical valuen..16,2N1x
8/7Writing-off

Document type

(Union codes): a1+an3

OR

(national codes): n1+an3 +

Document identifier: an..35 +

Issuing authority name: an..70 +

Date of validity: an8 (yyyymmdd) +

Measurement unit and qualifier, if applicable: an..4 +

Quantity: an..16,6

N99xThe measurement units defined in TARIC shall be used.

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