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

CODES

1. INTRODUCTION

This Title contains the codes to be used on standard electronic and paper-based declarations and notifications.

2. CODES

1/1. Declaration type

EX

:

For trade with countries and territories situated outside of the customs territory of the Union other than the EFTA countries.

For placing goods under a customs procedure referred to in columns B1, B2 and C1 and for re-export referred to in column B1 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446.

IM

:

For trade with countries and territories situated outside of the customs territory of the Union other than the EFTA countries.

For placing goods under a customs procedure referred to in columns H1 to H4, H6 and I1 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446.

For placing non-Union goods under a customs procedure in the context of trade between Member States.

CO

:

• Union goods subject to specific measures during the transitional period following the accession of new Member States

• Placing of Union goods under the customs warehousing procedure referred to in column B3 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446 in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds.

• Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC(1) or Council Directive 2008/118/EC(2) are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply as referred to in columns B4 and H5 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446.

1/2. Additional Declaration type

A

for a standard customs declaration (under Article 162 of the Code)

B

for a simplified declaration on occasional basis (under Article 166(1) of the Code

C

for a simplified customs declaration with regular use (under Article 166(2) of the Code)

D

For lodging a standard customs declaration (such as referred to under code A) in accordance with Article 171 of the Code.

E

For lodging a simplified declaration (such as referred to under code B) in accordance with Article 171 of the Code.

F

For lodging a simplified declaration (such as referred to under code C) in accordance with Article 171 of the Code.

X

for a supplementary declaration of simplified declarations covered by B and E

Y

for a supplementary declaration of simplified declarations covered by C and F

Z

for a supplementary declaration under the procedure covered under Article 182 of the Code

1/3. Transit Declaration/Proof of customs status type

Codes to be used in the context of transit

C

Union goods not placed under a transit procedure

T

Mixed consignments comprising both goods which are to be placed under the external Union transit procedure and goods which are to be placed under the internal Union transit procedure, covered by Article 294 of this Regulation.

T1

Goods placed under the external Union transit procedure.

T2

Goods placed under the internal Union transit procedure in accordance with Article 227 of the Code, unless Article 293(2) applies.

T2F

Goods placed under the internal Union transit procedure, in accordance with Article 188 of Delegated Regulation (EU) 2015/2446

T2SM

Goods placed under the internal Union transit procedure, in application of Article 2 of Decision 4/92 of the EEC-San Marino Co-operation Committee of 22 December 1992.

TD

Goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure in the context of the application of Article 233(4)(e) of the Code

X

Union goods to be exported, not placed under a transit procedure in the context of the application of Article 233(4)(e)

Codes to be used in the context of proof of the customs status of Union goods

T2L

Proof establishing the customs status of Union goods

T2LF

Proof establishing the customs status of Union goods consigned to, from or between special fiscal territories.

T2LSM

Proof establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92 of the EEC-San Marino Cooperation Committee of 22 December 1992.

Codes to be used in the context of customs goods manifest

N

All goods which are not falling under the situations described under codes T2L and T2LF

T2L

Proof establishing the customs status of Union goods

T2LF

Proof establishing the customs status of Union goods consigned to, from or between special fiscal territories.

1/7. Specific circumstance indicator

The following codes shall be used:

Code	Description	Dataset in the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446
A20	Express consignments in the context of exit summary declarations	A2
F10	Sea and inland waterways — Complete dataset — Straight bill of lading containing the necessary information from consignee	F1a = F1b+F1d
F11	Sea and inland waterways — Complete dataset — Master bill of lading with underlying house bill(s) of lading containing the necessary information from consignee at the level of the lowest house bill of lading	F1a = F1b + F1c + F1d
F12	Sea and inland waterways — Partial dataset — Master bill of lading only	F1b
F13	Sea and inland waterways — Partial dataset — Straight bill of lading only	F1b
F14	Sea and inland waterways — Partial dataset — House bill of lading only	F1c
F15	Sea and inland waterways — Partial dataset — House bill of lading with the necessary information from consignee	F1c + F1d
F16	Sea and inland waterways — Partial dataset — Necessary information required to be provided by consignee at the lowest level of transport contract (straight bill or the lowest house bill of lading)	F1d
F20	Air cargo (general) — Complete dataset lodged pre-loading	F2a
F21	Air cargo (general) — Partial dataset — Master air waybill lodged pre-arrival	F2b
F22	Air cargo (general) — Partial dataset — House air waybill lodged pre-arrival	F2c
F23	Air cargo (general) — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 without master air waybill reference number	Part of F2d
F24	Air cargo (general) — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 with master air waybill reference number	F2d
F25	Air cargo (general) — Partial dataset — Master air waybill reference number lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446	Part of F2d complementing the message with specific circumstance indicator F23
F26	Air cargo (general) — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 and containing additional house air waybill information	F2c + F2d
F27	Air cargo (general) — Complete dataset lodged pre-arrival	F2a
F30	Express consignments — Complete dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446	F3a by air mode
F31	Express consignments — Complete dataset in accordance with the time-limits applicable for the mode of transport concerned	F3a by other than air mode
F32	Express consignments — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446	F3b
F40	Postal consignments — Complete dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446	F4a by air mode
F41	Postal consignments — Complete dataset in accordance with the time-limits applicable for the mode of transport concerned (other than the air)	F4a by other than air mode
F42	Postal consignments — Partial dataset — Master air waybill containing necessary postal air waybill information lodged in accordance with the time-limits applicable for the mode of transport concerned	F4b
F43	Postal consignments — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446	F4c
F44	Postal consignment — Partial dataset — Receptacle identification number lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446	F4d
F50	Road mode of transport	F5
F51	Rail mode of transport	F5

1/10. Procedure

The codes to be entered in this subdivision are four-digit codes, composed of a two-digit code representing the procedure requested, followed by a second two-digit code representing the previous procedure. The list of two-digit codes is given below.

‘Previous procedure’ means the procedure under which the goods were placed before being placed under the procedure requested.

It should be noted that where the previous procedure is customs warehousing or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under inward or outward processing or end-use.

For example: re-export of goods imported under inward processing and subsequently placed under customs warehousing = 3151 (not 3171). (First operation = 5100; second operation = 7151: third operation re-export = 3151).

Similarly, where goods previously temporarily exported are re-imported and released for free circulation after having been placed under customs warehousing, temporary admission or in a free zone this is regarded as simple re-importation after temporary export.

For example: entry for home use with simultaneous entry for free circulation of goods exported under outward processing and placed under customs warehousing upon re-importation = 6121 (not 6171). (First operation: temporary export under outward processing = 2100; second operation: storage in a customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121).

The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure.

For example: 4054 = entry for free circulation and home use of goods previously placed under inward processing in another Member State.

List of procedures for coding purposes

Two of these basic elements must be combined to produce a four-digit code.

00

This code is used to indicate that there is no previous procedure (a)

01

Release for free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC or Directive 2008/118/EC are applicable and parts of that territory in which these provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply.

Release for Free circulation of goods simultaneously redispatched in the context of trade between the European Union and the countries with which it has formed a customs union (goods that fall under a Customs Union Agreement).

Examples

:

Non-Union goods arriving from a third country, released for free circulation in France and sent on to the Channel Islands.

Non-Union goods arriving from a third country, released for free circulation in Spain and sent on to Andorra.

07

Release of goods for free circulation simultaneously placed under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.

Explanation

:

This code is to be used where the goods are released for free circulation but where VAT and excise duties have not been paid.

Examples

:

Imported raw sugar is released for free circulation but VAT has not been paid. While the goods are placed in a warehouse or approved area other than customs warehouse, payment of the VAT is suspended.

Imported mineral oils are released for free circulation and no VAT has been paid. While the goods are stored in a tax warehouse, payment of VAT and excise duties is suspended.

10

Permanent export.

Example

:

Normal export of Union goods to a third country, but also dispatch of Union goods to parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC or Directive 2008/118/EC do not apply.

11

Export of processed products obtained from equivalent goods under inward processing before placing non-Union goods under inward processing.

Explanation

:

Prior export (EX-IM) in accordance with Art. 223(2)c) of the Code.

Example

:

Export of cigarettes manufactured from Union tobacco leaves before placing of non-Union tobacco leaves under inward processing.

21

Temporary export under the outward processing procedure, if not covered by code 22.

Example

:

Outward processing procedure under Articles 259 to 262 of the Code. The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94(3)) is not covered by this code.

22

Temporary export other than that referred to under code 21 and 23.

This code covers the following situations:

• The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Regulation (EC) No 3036/94)

• Temporary export of goods from the Union for repair, processing, adaptation, making up or re-working where no customs duties will be due at re-importation.

23

Temporary export for return in the unaltered state.

Example

:

Temporary export for exhibitions of articles such as samples, professional equipment, etc.

31

Re-export.

Explanation

:

Re-export of non-Union goods following a special procedure.

Example

:

Goods are placed under customs warehousing and subsequently declared for re-export.

40

Simultaneous release for free circulation and home use of goods.

Entry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union.

Entry for home use of goods in the context of trade referred to in Article 1(3) of the Code.

Examples:

• Goods coming from Japan with payment of customs duty, VAT and when applicable excise duties.

• Goods coming from Andorra and entered for home use in Germany

• Goods arriving from Martinique and entered for home use in Belgium.

42

Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise-duty suspension.

Entry for home use of Union goods, in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC and Directive 2008/118/EC are not applicable and parts of that territory in which those provisions are applicable, which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.

Explanation

:

Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by intra-Union supply or transfer of the goods to another Member State. In that case the VAT and, where applicable, the excise duty will be due in the Member State of final destination. In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification n^o.

Examples

:

Non-Union goods are released for free circulation in one Member State and are the subject of a VAT-exempt supply to another Member State. The VAT formalities are dealt with by a customs agent who is a tax representative using the intra-Union VAT system.

Non-Union goods subject to excise duties imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.

43

Simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States.

Example

:

Release for free circulation of agricultural products subject, during a special transitional period following the accession of new Member States, to a special customs procedure or special measures between the new Member States and the rest of the Union.

44

End-use

Release for free circulation and home use under a duty exemption or at a reduced rate of duty on account of their specific use.

Example

:

Release for free circulation of non-Union engines for integration into a civil aircraft built in the European Union.

Non-union goods for integration in certain categories of ships, boats and other vessels and for drilling or production platforms

45

Release of goods for free circulation and partial entry for home use for either VAT or excise duties and their placing in a warehouse other than customs warehouses.

Explanation

:

This code is to be used for goods which are subjected to both VAT and excise duties and where only one of these categories of taxes are paid when the goods are released for free circulation.

Examples

:

Non-Union cigarettes are released for free circulation and VAT has been paid. While the goods are in the tax warehouse, the payment of excise duties is suspended.

Excise goods imported from a third country or from a third territory referred to in Article 5(3) of Directive 2008/118/EC are released for free circulation. The release for free circulation is immediately followed by a movement under excise duty suspension initiated by a registered consignor at the place of importation, in accordance with Article 17(1)(b) of Directive 2008/118/EC, to a tax warehouse in the same Member State.

46

Import of processed products obtained from equivalent goods under the outward-processing procedure before exportation of goods they are replacing.

Explanation

:

Prior import in accordance with Article 223(2)d) of the Code.

Example

:

Import of tables manufactured from non-Union wood before placing Union wood under outward processing.

48

Entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods.

Explanation

:

Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.

51

Placing goods under inward processing procedure.

Explanation

:

Inward processing in accordance with Article 256 of the Code.

53

Placing of goods under temporary admission.

Explanation

:

Placing of non-Union goods intended for re-export under the temporary admission procedure.

May be used in the customs territory of the Union, with total or partial relief from import duties in accordance with article 250 of the Code.

Example

:

Temporary admission, e.g. for an exhibition.

54

Inward processing in another Member State (without their being released for free circulation in that Member State) (a).

Explanation

:

This code is used to record the operation for the purposes of statistics on intra-Union trade.

Example

:

Non-Union goods are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154).

61

Re-importation with simultaneous release for free circulation and home use of goods.

Explanation

:

Goods re-imported from a third country with payment of the customs duties and VAT.

63

Re-importation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.

Explanation

:

Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because that the reimportation is followed by intra-Union supply or transfer of the goods to another Member State. In such a case the VAT and, where applicable, the excise duty, will be due in the Member State of final destination. In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification n^o.

Examples

:

Reimportation after outward processing or temporary export, with any VAT debt being charged to a tax representative.

Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of reimportation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.

68

Re-importation with partial entry for home use and simultaneous release for free circulation and placing of goods under warehousing other than customs warehousing procedure.

Example

:

Processed alcoholic beverages are re-imported and placed in a tax warehouse.

71

Placing of goods under the customs warehousing procedure.

Explanation

:

Placing of goods under the customs warehousing procedure.

76

Placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the Code.

Explanation

:

Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006(4) of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export)

Following the release for free circulation, application for repayment or remission of import duty based on the goods being defective or not complying with the terms of the contract (Art. 118 of the Code).

In accordance with Article 118(4) of the Code the goods in question may be placed under the customs warehousing procedure instead of having to be taken out of the customs territory of Union in order for the repayment or remission to be granted.

77

Manufacturing of Union goods under customs supervision by the customs authorities and under customs control (within the meaning of Art. 5(27) and (3) of Code) prior to exportation and payment of export refunds.

Explanation

:

Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006(5))

78

Placing of goods under free-zone.

95

Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.

Explanation

:

This code is to be used in the context of trade referred to in Article 1(3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where neither VAT nor excise duties have been paid.

Example

:

Cigarettes from the Canary Islands are brought to Belgium and stored in a tax warehouse; payment of VAT and excise duties is suspended.

96

Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where either VAT or, when applicable, excise duties have been paid and the payment of the other tax is suspended.

Explanation

:

This code is to be used in the context of trade referred to in Article 1(3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where either VAT or excise duties have been paid and the payment of the other tax is suspended.

Example

:

Cigarettes from the Canary Islands are brought to France and stored in a tax warehouse; VAT has been paid and the payment of excise duties is suspended.

Procedure codes used in the context of customs declarations

Columns (table heading in Annex B to Delegated Regulation (EU) 2015/2446)	Declarations	Union procedure codes, where appropriate
B1	Export declaration and re-export declaration	10, 11, 23, 31
B2	Special procedure — processing — declaration for outward processing	21, 22
B3	Declaration for Customs warehousing of Union goods	76, 77
B4	Declaration for dispatch of goods in the context of trade with special fiscal territories	10
C1	Export Simplified declaration	10, 11, 23, 31
H1	Declaration for release for free circulation and special procedure — specific use — declaration for end-use	01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68
H2	Special procedure — storage — declaration for customs warehousing	71
H3	Special procedure — specific use — declaration for temporary admission	53
H4	Special procedure — processing — declaration for inward processing	51
H5	Declaration for the introduction of goods in the context of trade with special fiscal territories	40, 42, 61, 63, 95, 96
H6	Customs declaration in postal traffic for release for free circulation	01, 07, 40
I1	Import Simplified declaration	01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68

1/11. Additional procedure

Where this data element is used to specify a Union procedure, the first character of the code identifies a category of measures in the following manner:

Inward processing	Axx
Outward processing	Bxx
Relief	Cxx
Temporary admission	Dxx
Agricultural products	Exx
Other	Fxx

Inward processing (Article 256 of the Code)

Procedure	Code
Import
Goods which are placed under an inward processing procedure (VAT only)	A04

Outward processing (Article 259 of the Code)

Procedure	Code
Import
Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge).	B02
Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system)	B03
Processed products returning — VAT only	B06
Export
Goods imported for IP exported for repair under OP	B51
Goods imported for IP exported for replacement under guarantee	B52
OP under agreements with third countries, possibly combined with VAT OP	B53
VAT outward processing only	B54

Relief (Council Regulation (EC) No 1186/2009 ^a )

a Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23).
	Article No	Code
Relief from import duties
Personal property belonging to natural persons transferring their normal place of residence to the Union	3	C01
Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking)	9(1)	C42
Personal property belonging to a natural person having intention to transfer his normal place of residence to the Union (duty-free admission subject to an undertaking)	10	C43
Trousseaux and household effects imported on the occasion of a marriage	12(1)	C02
Trousseaux and household effects imported on the occasion of a marriage entered for free circulation in the first two months before the wedding (duty relief subject to the lodging of appropriate security)	12(1), 15(1)(a)	C60
Presents customarily given on the occasion of a marriage	12(2)	C03
Presents customarily given on the occasion of a marriage entered for free circulation in the last two months before the wedding (duty relief subject to the lodging of appropriate security)	12(2), 15(1)(a)	C61
Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union	17	C04
Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union	20	C44
School outfits, educational materials and related household effects	21	C06
Consignments of negligible value	23	C07
Consignments sent from one private individual to another	25	C08
Capital goods and other equipment imported on the transfer of activities from a third country into the Union	28	C09
Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity	34	C10
Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union	35	C45
Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen.	38	C46
Seeds, fertilisers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country	39	C47
Goods contained in the personal luggage and exempted from VAT	41	C48
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009)	42	C11
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009	43	C12
Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools)	44-45	C13
Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union	51	C14
Laboratory animals and biological or chemical substances intended for research	53	C15
Therapeutic substances of human origin and blood-grouping and tissue-typing reagents	54	C16
Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment	57	C17
Reference substances for the quality control of medicinal products	59	C18
Pharmaceutical products used at international sports events	60	C19
Goods for charitable or philanthropic organisations — basic necessities imported by State organisations or other approved organisations	61 (1) point a	C20
Goods for charitable or philanthropic organisations — goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons	61 (1) point b	C49
Goods for charitable or philanthropic organisations — equipment and office materials sent free of charge	61 (1) point c	C50
Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind	66	C21
Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools)	67(1),point a and 67(2)	C22
Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)	67(1),point b and 67(2)	C23
Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools)	68(1) point a and 68(2)	C24
Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools)	68(1) point b and 68(2)	C25
Goods imported for the benefit of disaster victims	74	C26
Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union	81 point a	C27
Cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union	81 point b	C51
Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the Union	81 point c	C52
Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events	81 point d	C53
Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities	82 point a	C28
Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities	82 point b	C54
Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty	82 point c	C55
Goods to be used by monarchs or heads of state	85	C29
Samples of goods of negligible value imported for trade promotion purposes	86	C30
Printed advertising matter	87	C31
Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise	89	C56
Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event	90(1) point a	C32
Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event	90(1) point b	C57
Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used	90(1) point c	C58
Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event	90(1) point d	C59
Goods imported for examination, analysis or test purposes	95	C33
Consignments sent to organisations protecting copyrights or industrial and commercial patent rights	102	C34
Tourist information literature	103	C35
Miscellaneous documents and articles	104	C36
Ancillary materials for the stowage and protection of goods during their transport	105	C37
Litter, fodder and feeding stuffs for animals during their transport	106	C38
Fuel and lubricants present in land motor vehicles and special containers	107	C39
Materials for cemeteries for, and memorials to, war victims	112	C40
Coffins, funerary urns and ornamental funerary articles	113	C41
Relief from export duties
Consignments of negligible value	114	C73
Domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country	115	C71
Agricultural or stock-farming products obtained in the customs territory of the Union from properties adjacent to a third country, operated, in the capacity of owner or lessee, by persons having their principal undertaking in a third country adjoining the customs territory of the Union	116	C74
Seeds for use on properties located in a third country adjacent to the customs territory of the Union and operated, in the capacity of owner or lessee, by persons having their principal undertaking in the said customs territory in the immediate proximity of the third country in question	119	C75
Fodder and feeding stuffs accompanying animals during their exportation	121	C72

Temporary admission

Procedure	Article No of Delegated Regulation (EU) 2015/2446	Code
Pallets (including pallet accessories and equipment)	208 and 209	D01
Containers (including container accessories and equipment)	210 and 211	D02
Means of road, rail, air, sea and inland waterway transport	212	D03
Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory	216	D30
Personal effects and goods for sports purposes imported by travellers	219	D04
Welfare material for seafarers	220	D05
Disaster relief material	221	D06
Medical, surgical and laboratory equipment	222	D07
Animals (twelve months or more)	223	D08
Goods for use in frontier zone	224	D09
Sound, image or data carrying media	225	D10
Publicity material	225	D11
Professional equipment	226	D12
Pedagogic material and scientific equipment	227	D13
Packings, full	228	D14
Packings, empty	228	D15
Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles	229	D16
Special tools and instruments	230	D17
Goods subject to tests, experiments or demonstrations (six months)	231(a)	D18
Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract	231(b)	D19
Goods used to carry out tests, experiments or demonstrations without financial gain	231(c)	D20
Samples	232	D21
Replacement means of production (six months)	233	D22
Goods for events or for sale	234(1)	D23
Goods for approval (six months)	234(2)	D24
Works of art, collectors’ items and antiques	234(3)(a)	D25
Goods imported with a view to their sale by auction	234(3)(b)	D26
Spare parts, accessories and equipment	235	D27
Goods imported in particular situations having no economic effect	236(b)	D28
Goods imported for a period not exceeding three months	236(a)	D29
Temporary admission with partial relief from duties	206	D51

Agricultural products

a Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors (OJ L 157, 15.6.2011, p. 1).
b Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ L 186, 17.7.2009, p. 1).
Procedure	Code
Import
Use of the unit price for the determination of the customs value for certain perishable goods (Article 74(2)(c) of the Code and Article 142(6))	E01
Standard import values (for example: Commission Regulation (EU) No 543/2011a)	E02
Export
Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, subject to an export certificate	E51
Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, not requiring an export certificate	E52
Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, exported in small quantities, not requiring an export certificate	E53
Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, subject to a refund certificate	E61
Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, not requiring a refund certificate	E62
Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, exported in small quantities, without a refund certificate	E63
Agricultural products for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks	E71
Victualing of goods eligible for refunds (Article 33 Regulation (EC) No 612/2009b	E64
Entry in victualing warehouse (Article 37 Regulation (EC) No 612/2009)	E65

Other

a Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (OJ L 292, 10.11.2009, p. 5).
Procedure	Code
Import
Relief from import duties for returned goods (Article 203 of the Code)	F01
Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)	F02
Relief from import duties for returned goods (Special circumstances provided for in Article 158(2) of Delegated Regulation (EU) 2015/2446 repair or restoration)	F03
Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205(1) of the Code)	F04
Relief from import duties and from VAT and/or excise duties for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC)	F05
A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC	F06
Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the Code (Article 205(2) of the Code)	F07
Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code)	F15
Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union	F16
Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that state	F21
Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union on board factory-ships registered or recorded in a Member State and flying the flag of the state	F22
Goods which, after having been under outward processing, are placed under customs warehousing without suspension of excise duties	F31
Goods which, after having been under an inward processing procedure, are placed under customs warehousing without suspension of excise duties	F32
Goods which, after having been in a free zone, are placed under customs warehousing procedure without suspension of excise duties	F33
Goods which, after having been subject to end-use, are placed under customs warehousing without suspension of excise duties	F34
Release for free circulation of processed products when Article 86(3) of Code) is to be applied	F42
Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/ECa)	F45
Export
Victualing and bunkering	F61
Goods dispatched in the context of trade with special fiscal territories (Article 1 (3) of the Code)	F75

2/1. Simplified declaration/Previous document

This data element consists of alphanumeric (an..44) codes.

Each code has four components. The first component (a1) consists of a letter and is used to distinguish between the three categories mentioned below. The second component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The third component (an..35) represents the data needed to recognise the document, either its identification number or another recognisable reference. The fourth component (an..5) is used to identify which item of the previous document is being referred to.

Where a paper-based customs declaration is lodged, the four components are separated by dashes (-).

1. The first component (a1):

the declaration for temporary storage represented by ‘X’

the simplified declaration or the entry in the declarant’s records, represented by ‘Y’

the previous document, represented by ‘Z’.

2. The second component (an..3):

Choose the abbreviation for the document from the ‘list of abbreviations for documents’ below.

List of abbreviations for documents

(numeric codes extracted from the 2014b UN Directories for electronic data interchange for administration, commerce and transport: List of code for data element 1001, Document/message name, coded.)

Container list	235
Delivery note	270
Packing list	271
Proforma invoice	325
Temporary storage declaration	337
Entry summary declaration	355
Commercial invoice	380
House waybill	703
Master bill of lading	704
Bill of lading	705
House bill of lading	714
Rail consignment note	720
Road consignment note	730
Air waybill	740
Master air waybill	741
Despatch note (post parcels)	750
Multimodal/combined transport document	760
Cargo manifest	785
Bordereau	787
Union/common transit declaration — Mixed consignments (T)	820
External Union/common transit declaration (T1)	821
Internal Union/common transit declaration (T2)	822
Control document T5	823
Proof of the customs status of Union goods T2L	825
TIR carnet	952
ATA carnet	955
Reference/date of entry in the declarant’s records	CLE
Information sheet INF3	IF3
Cargo manifest — simplified procedure	MNS
Declaration/notification MRN	MRN
Internal Union transit Declaration — Article 227 of the Code	T2F
Proof of the customs status of Union goods T2LF	T2G
T2M proof	T2M
Simplified declaration	SDE
Other	ZZZ

Code ‘CLE’, included in this list stands for ‘date and reference of the entry in the declarant’s records’. (Article 182(1) of the Code). The date is coded as follows: yyyymmdd.

3. The third component (an..35):

The identification number or another recognisable reference of the document is inserted here.

In case the MRN is referred to as previous document, the reference number shall have the following structure:

Field	Content		Format	Examples
1	Last two digits of year of formal acceptance of the declaration (YY)		n2	15
2	Identifier of the country where the declaration/proof of the customs status of Union goods/ notification is lodged (alpha 2 country code)		a2	RO
3	Unique identifier for message per year and country		an12	9876AB889012
4	Procedure identifier		a1	B
5	Check digit		an1	5

Fields 1 and 2 as explained above.

Field 3 shall be filled in with an identifier for the message concerned. The way that field is used is under the responsibility of national administrations but each message handled during one year within the given country must have a unique number in relation to the procedure concerned.

National administrations that want to have the reference number of the competent customs office included in the MRN, may use up to the first 6 characters to represent it.

Field 4 shall be filled in with an identifier of the procedure as defined in the table below.

Field 5 shall be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN.

Codes to be used in field 4 Procedure identifier:

Code	Procedure	Corresponding columns in the table of Title I, Chapter 1
A	Export only	B1, B2, B3 or C1
B	Export and exit summary declaration	Combinations of A1 or A2, with B1, B2, B3 or C1
C	Exit summary declaration only	A1 or A2
D	Re-export notification	A3
E	Dispatch of goods in relation with special fiscal territories	B4
J	Transit declaration only	D1, D2 or D3
K	Transit declaration and exit summary declaration	Combinations of D1, D2 or D3 with A1 or A2
L	Transit declaration and entry summary declaration	Combinations of D1, D2 or D3 with F1a, F2a, F3a, F4a or F5
M	Proof of the customs status of Union goods/Customs goods manifest	E1, E2
R	Import declaration only	H1, H2, H3, H4, H6 or I1
S	Import declaration and entry summary declaration	Combinations of H1, H2, H3, H4, H6 or I1 with F1a, F2a, F3a, F4a or F5
T	Entry summary declaration only	F1a, F1b, F1c, F1d, F2a, F2b, F2c, F2d, F3a, F3b, F4a, F4b, F4c or F5
U	Temporary storage declaration	G4
V	Introduction of goods in relation with special fiscal territories	H5
W	Temporary storage declaration and entry summary declaration	Combinations of G4 with F1a, F2a, F3a, F4a or F5

4. The fourth component (an..5)

The item number of the goods concerned as provided in D.E. 1/6. Goods item number on the summary declaration or previous document.

Examples:

• The declaration item concerned was the 5^th item on the T1 transit document (previous document) to which the office of destination has assigned the number ‘238 544’. The code will therefore be ‘Z-821-238544-5’. (‘Z’ for previous document, ‘821’ for the transit procedure, ‘238544’ for the document’s registration number (or the MRN for the NCTS operations) and ‘5’ for the item number).

• Goods were declared through a simplified declaration. The MRN ‘14DE9876AB889012X1’ has been allocated. In the supplementary declaration, the code will therefore be ‘Y-SDE-14DE9876AB889012X1’. (‘Y’ for simplified declaration, ‘SDE’ for the simplified declaration, ‘14DE9876AB889012X1’ for the MRN of the document).

If the above document is drawn up using the paper-based customs declaration (SAD), the abbreviation will comprise the codes specified for the first subdivision of D.E. 1/1 Declaration type (IM, EX, CO and EU).

Where, in the case of paper-based transit declarations, more than one reference has to be entered, and the Member States provide that a coded information shall be used, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.

2/2. Additional information

A five-digit code is used to encode additional information of a customs nature. This code follows the additional information unless the Union law provides for the code to be used in place of the text.

Example: Where the declarant and the consignor are the same person, code 00300 shall be entered.

The Union law provides for certain additional information to be entered in data elements other than D.E. 2/2 Additional information. However, such additional information should be coded according to the same rules as the information to be specifically entered in D.E. 2/2 Additional information.

Additional information — code XXXXX

General category — Code 0xxxx

Legal basis	Subject	Additional information	Code
Article 163 of Delegated Regulation (EU) 2015/2446	Application for authorisation for the use of a special procedure other than transit based on the customs declaration	‘Simplified authorisation’	00100
Title II of Annex B to Delegated Regulation (EU) 2015/2446	Several occurrences of documents or parties.	‘Various’	00200
Title II of Annex B to Delegated Regulation (EU) 2015/2446	Identity between declarant and consignor	‘Consignor’	00300
Title II of Annex B to Delegated Regulation (EU) 2015/2446	Identity between declarant and exporter	‘Exporter’	00400
Title II of Annex B to Delegated Regulation (EU) 2015/2446	Identity between declarant and consignee	‘Consignee’	00500
Art. 177(1) of the Code	Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings	‘The highest rate of import or export duty’	00600

On import: Code 1xxxx

Legal basis	Subject	Additional information	Code
Article 241(1) first sub-paragraph of Delegated Regulation (EU) 2015/2446	Discharge of inward processing	‘IP’ and the relevant ‘authorisation number or INF number …’	10 200
Article 241(1) second sub-paragraph of Delegated Regulation (EU) 2015/2446	Discharge of inward processing (specific commercial policy measures)	IP CPM	10 300
Article 238 of Delegated Regulation (EU) 2015/2446	Discharge of temporary admission	‘TA’ and the relevant ‘authorisation number …’	10 500
Title II of Annex B to Delegated Regulation (EU) 2015/2446	Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of entry summary declarations, where the consignee details are unknown.	‘Consignee unknown’	10 600
Article 86(2) of the Code	Request to use the original tariff classification of the goods in situations provided for in Article 86(2) of the Code	‘Original tariff classification’	10 700

On transit: Code 2xxxx

a Convention on a common transit procedure of 20 May 1987 (OJ L 226, 13.8.1987, p. 2).
Legal basis	Subject	Additional information	Code
Article 18 of the ‘common transit procedure’a	Export from one EFTA country subject to restriction or export from the Union subject to restriction		20 100
Article 18 of the ‘common transit procedure’	Export from one EFTA country subject to duties or export from the Union subject to duties		20200
Article 18 of the ‘common transit procedure’	Export	‘Export’	20 300

On export: Code 3xxxx

Legal basis	Subject	Additional information	Code
Article 254(4)(b) of the Code	Export of goods subject to end-use	‘E-U’	30 300
Article 160 Delegated Regulation (EU) 2015/2446	The request to have an information sheet INF3	'INF3'	30 400
Article 329(6)	Request for the customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Union to be the customs office of exit	Customs office of exit	30 500
Title II of Annex B to Delegated Regulation (EU) 2015/2446	Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of exit summary declarations, where the consignee details are unknown	‘Consignee unknown’	30 600

Other: Code 4xxxx

Legal basis	Subject	Additional information	Code
Article 123 of Delegated Regulation (EU) 2015/2446	Request for a longer period of validity of the proof of the customs status of Union goods	‘Longer period of validity of the proof of the customs status of Union goods’	40 100

2/3. Documents produced, certificates and authorisations, additional references

(a)

Union or international documents, certificates and authorisations produced in support of the declaration, and additional references must be entered in the form of a code defined in Title I, followed either by an identification number or another recognisable reference. The list of documents, certificates and authorisations, and of additional references and their respective codes can be found in the TARIC database.

(b)

National documents, certificates and authorisations produced in support of the declaration, and additional references must be entered in the form of a code as defined in Title I (Ex: 2123, 34d5), possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State’s own nomenclature.

2/7. Identification of warehouse

The code to be entered has the following two-part structure:

• The character identifying the type of warehouse:

  R

  Public customs warehouse type I

  S

  Public customs warehouse type II

  T

  Public customs warehouse type III

  U

  Private customs warehouse

  V

  Storage facilities for the temporary storage of goods

  Y

  Non-customs warehouse

  Z

  Free zone

• The identification number allocated by the Member State when issuing the authorisation in cases where such an authorisation is issued

3/1. Exporter

In the case of groupage consignments, where paper-based customs declarations are used, and the Member States provide for the use of coded information, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.

3/2. Exporter identification n^o

The EORI number is structured as follows:

Field	Content	Format
1	Identifier of the Member State (country code)	a2
2	Unique identifier in a Member State	an..15

Country code: The country code as defined in Title I regarding the country code of D.E. 3/1 Exporter shall be used.

The structure of a third country unique identification number which has been made available to the Union is as follows:

Field	Content	Format
1	Country code	a2
2	Unique identification number in a third country	an..15

Country code: The country code as defined in Title I regarding the country code of D.E. 3/1 Exporter shall be used.

3/9. Consignee

In the case of groupage consignments, where paper-based customs declarations are used, and the Member States provide for the use of coded information, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.

3/21. Representative status code

Insert one of the following codes (n1) before the full name and address to designate the status of the representative:

2

Representative (direct representation within the meaning of Article 18(1) of the Code)

3

Representative (indirect representation within the meaning of Article 18(1) of the Code).

Where this data element is printed on a paper document, it will be in square brackets (Ex: [2] or [3])

3/37. Additional supply chain actor(s) identification n^o

This data element consists of two components:

1. Role code

The following parties can be declared:

Role Code	Party	Description
CS	Consolidator	Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator’s activity by dividing the consolidated consignment into its original components
MF	Manufacturer	Party which manufactures goods
FW	Freight Forwarder	Party undertaking forwarding of goods
WH	Warehouse Keeper	Party taking responsibility for goods entered into a warehouse

2. Identification n^o of the party

The structure of that number corresponds to the structure as specified for D.E. 3/2 Exporter identification n^o.

3/40. Additional fiscal references identification n^o

This data element consists of two components:

1. Role code

The following parties can be declared:

Role Code	Party	Description
FR1	Importer	Person or persons designated or recognised as liable for the payment of value added tax by the Member State of importation in accordance with Article 201 of Directive 2006/112/EC
FR2	Customer	Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in the Member State of final destination in accordance with Article 200 of Directive 2006/112/EC
FR3	Tax Representative	Tax representative liable for the payment of value added tax in the Member State of importation appointed by the importer
FR4	Holder of the deferred payment authorisation	The taxable person or the person liable for payment or another person that has received deferment of payment in accordance with Article 211 of Directive 2006/112/EC

2. The value added tax identification number is structured as follows:

Field	Content	Format
1	Identifier of the Member State of issue (ISO code 3166 — alpha 2 -; Greece may use EL)	a2
2	Individual number attributed by Member States for the identification of taxable persons referred to in Article 214 of Directive 2006/112/EC	an..15

4/1. Delivery terms

The codes and statements to be entered, as appropriate, in the first two subdivisions are as follows:

First subdivision	Meaning	Second subdivision
Incoterms code	Incoterms — ICC/ECE	Place to be specified
Code applicable for road and rail transport
DAF (Incoterms 2000)	Delivered at frontier	Named place
Codes applicable for all modes of transport
EXW (Incoterms 2010)	Ex works	Named place
FCA (Incoterms 2010)	Free carrier	Named place
CPT (Incoterms 2010)	Carriage paid to	Named place of destination
CIP (Incoterms 2010)	Carriage and insurance paid to	Named place of destination
DAT (Incoterms 2010)	Delivered at terminal	Named terminal at port or place of destination
DAP (Incoterms 2010)	Delivered at place	Named place of destination
DDP (Incoterms 2010)	Delivered duty paid	Named place of destination
DDU (Incoterms 2000)	Delivered duty unpaid	Named place of destination
Codes applicable for sea and inland waterway transport
FAS (Incoterms 2010)	Free along ship	Named port of shipment
FOB (Incoterms 2010)	Free on board	Named port of shipment
CFR (Incoterms 2010)	Cost and freight	Named port of destination
CIF (Incoterms 2010)	Cost, insurance and freight	Named port of destination
DES (Incoterms 2000)	Delivered ex ship	Named port of destination
DEQ (Incoterms 2000)	Delivered ex quay	Named port of destination
XXX	Delivery terms other than those listed above	Narrative description of delivery terms given in the contract

4/2. Transport charges method of payment

The following codes shall be used:

A

Payment in cash

B

Payment by credit card

C

Payment by cheque

D

Other (e.g. direct debit to cash account)

H

Electronic funds transfer

Y

Account holder with carrier

Z

Not pre-paid

4/3. Calculation of taxes

The codes applicable are given below:

Customs duties	A00
Definitive antidumping duties	A30
Provisional antidumping duties	A35
Definitive countervailing duties	A40
Provisional countervailing duties	A45
VAT	B00
Export taxes	C00
Export taxes on agricultural products	C10
Duties collected on behalf of other countries	E00

4/8. Calculation of taxes

The following codes may be used by the Member States:

A

Payment in cash

B

Payment by credit card

C

Payment by cheque

D

Other (e. g. direct debit to agent’s cash account)

E

Deferred or postponed payment

G

Postponed payment — VAT system (Article 211 of Directive 2006/112/EC)

H

Electronic credit transfer

J

Payment through post office administration (postal consignments) or other public sector or government department

K

Excise credit or rebate

P

From agent’s cash account

R

Guarantee of the amount payable

S

Individual guarantee account

T

From agent’s guarantee account

U

From agent’s guarantee — standing authority

V

From agent’s guarantee — individual authority

O

Guarantee lodged with Intervention Agency.

4/9. Additions and deductions

Additions (As defined under Articles 70 and 71 of the Code):

AB

:

Commissions and brokerage, except buying commissions

AD

:

Containers and packing

AE

:

Materials, components, parts and similar items incorporated in the imported goods

AF

:

Tools, dies, moulds and similar items used in the production of the imported goods

AG

:

Materials consumed in the production of the imported goods

AH

:

Engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the European Union and necessary for the production of the imported goods

AI

:

Royalties and license fees

AJ

:

Proceeds of any subsequent resale, disposal or use accruing to the seller

AK

:

Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union

AL

:

Indirect payments and other payments (Article 70 of the code)

AN

:

Additions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446

Deductions (As defined under Article 72 of the Code):

BA

:

Costs of transport after arrival at the place of introduction

BB

:

Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation

BC

:

Import duties or other charges payable in the Union for reason of the import or sale of goods

BD

:

Interest charges

BE

:

Charges for the right to reproduce the imported goods in the European Union

BF

:

Buying commissions

BG

:

Deductions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446

4/13. Valuation indicators

The code comprises four digits, each of which being either a ‘0’ or a ‘1’.

Each ‘1’ or ‘0’ digit reflects whether or not a valuation indicator is relevant to the valuation of the goods concerned.

1^st digit: Party relationship, whether there is price influence or not

2^nd digit: Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code

3^rd digit: Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code.

4^th digit: The sale is subject to an arrangement under which part of the proceeds of any subsequent resale, disposal or use accrues directly or indirectly to the seller

Example: Goods subject to party relationship, but not to any of the other situations defined under 2^nd, 3^rd and 4^th digits would entail the use of code combination ‘1000.’

4/16. Valuation method

The provisions used to determine the customs value of imported goods are to be coded as follows:

Code	Relevant Article of the Code	Method
1	70	Transaction value of the imported goods
2	74(2)a)	Transaction value of identical goods
3	74(2)b)	Transaction value of similar goods
4	74(2)c)	Deductive value method
5	74(2)d)	Computed value method
6	74(3)	Value based on the data available (‘fall-back’ method)

4/17. Preference

This information includes three-digit codes comprising a single-digit component from 1) and a two-digit component from 2).

The relevant codes are given below:

1. First digit of the code

1

Tariff arrangement erga omnes

2

Generalised System of Preferences (GSP)

3

Tariff preferences other than those mentioned under code 2

4

Customs duties under the provisions of customs union agreements concluded by the European Union

5

Preferences in the context of trade with special fiscal territories.

2. Next two digits

00

None of the following

10

Tariff suspension

18

Tariff suspension with certificate confirming the special nature of the product

19

Temporary suspension for products imported with a certificate of airworthiness

20

Tariff quota(6)

25

Tariff quota with certificate confirming the special nature of the product(6)

28

Tariff quota following outward processing(6)

50

Certificate confirming the special nature of the product

5/6. Office of destination (and country)

Use (an8) codes structured as follows:

• the first two characters (a2) serve to identify the country by means of the country code specified for Exporter identification n^o,

• the next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted:

The first three characters (an3) would be taken up by the UN/LOCODE(7) location name and the last three by a national alphanumeric subdivision (an3). If this subdivision is not used, the characters ‘000’ should be inserted.

Example: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE location name for the city of Brussels, 000 for the unused subdivision.

5/23. Location of goods

Use the ISO alpha 2 country codes used in field 1 of D.E. 3/1 Exporter.

For the type of location, use the codes specified below:

A

Designated location

B

Authorised place

C

Approved place

D

Other

For the identification of the location use one of the identifiers below:

Qualifier	Identifier	Description
T	Postal code	Use the postal code for the location concerned.
U	UN/LOCODE	Use the codes defined in the UN/LOCODE Code List by Country
V	Customs office identifier	Use the codes specified under D.E. 5/6 Office of destination and country
W	GPS coordinates	Decimal degrees with negative numbers for South and West. Examples: 44.424896o/8.774792o or 50.838068o/ 4.381508o
X	EORI number	Use the identification number as specified in the description for D.E. 3/2 Exporter identification no. In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned.
Y	Authorisation number	Enter the authorisation number of the location concerned, i.e. of the warehouse where the goods can be examined. In case the authorisation concerns more than one premises, the authorisation number shall be completed by an identifier unique for the location concerned.
Z	Free text	Enter the address of the location concerned.

In case code ‘X’ (EORI number)or ‘Y’(authorisation number) is used for the identification of the location, and there are several locations associated with the EORI number or the authorisation number concerned, an additional identifier can be used to enable the unambiguous identification of the location.

7/2. Container

The relevant codes are given below:

0

Goods not transported in containers

1

Goods transported in containers.

7/4. Mode of transport at the border

The codes applicable are given below:

Code	Description
1	Maritime transport
2	Rail transport
3	Road transport
4	Air transport
5	Mail (Active mode of transport unknown)
7	Fixed transport installations
8	Inland waterway transport
9	Mode unknown (i.e. own propulsion)

7/6. Identification of actual means of transport crossing the border

The codes applicable are given below:

Code	Description
10	IMO ship identification number
40	IATA flight number

7/7. Identity of means of transport at departure

The codes applicable are given below:

Code	Description
10	IMO ship identification number
11	Name of the sea-going vessel
20	Wagon number
30	Registration number of the road vehicle
40	IATA flight number
41	Registration number of the aircraft
80	European Vessel Identification Number (ENI code)
81	Name of the inland waterways vessel

7/11. Container size and type

The following codes shall be used:

Code	Description
1	Dime coated tank
2	Epoxy coated tank
6	Pressurised tank
7	Refrigerated tank
9	Stainless steel tank
10	Non-working reefer container 40 feet
12	Europallet — 80 × 120 cm
13	Scandinavian pallet — 100 × 120 cm
14	Trailer
15	Non-working reefer container 20 feet
16	Exchangeable pallet
17	Semi-trailer
18	Tank container 20 feet
19	Tank container 30 feet
20	Tank container 40 feet
21	Container IC 20 feet, owned by InterContainer, a European railway subsidiary
22	Container IC 30 feet, owned by InterContainer, a European railway subsidiary
23	Container IC 40 feet, owned by InterContainer, a European railway subsidiary
24	Refrigerated tank 20 feet
25	Refrigerated tank 30 feet
26	Refrigerated tank 40 feet
27	Tank container IC 20 feet, owned by InterContainer, a European railway subsidiary
28	Tank container IC 30 feet, owned by InterContainer, a European railway subsidiary
29	Tank container IC 40 feet, owned by InterContainer, a European railway subsidiary
30	Refrigerated tank IC 20 feet, owned by InterContainer, a European railway subsidiary
31	Temperature controlled container 30 feet.
32	Refrigerated tank IC 40 feet, owned by InterContainer, a European railway subsidiary.
33	A movable case with a length less than 6,15 metres.
34	A movable case with a length between 6,15 metres and 7,82 metres.
35	A movable case with a length between 7,82 metres and 9,15 metres.
36	A movable case with a length between 9,15 metres and 10,90 metres.
37	A movable case with a length between 10,90 metres and 13,75 metres.
38	Totebin
39	Temperature controlled container 20 feet
40	Temperature controlled container 40 feet
41	Non-working refrigerated (reefer) container 30 feet
42	Dual trailers
43	20 feet IL container (open top)
44	20 feet IL container (closed top)
45	40 feet IL container (closed top)

7/12. Container packed status

The following codes shall be used:

Code	Description	Meaning
A	Empty	Indicates that the container is empty.
B	Not empty	Indicates that the container is not empty.

7/13. Equipment supplier type

The following codes shall be used:

Code	Description
1	Shipper supplied
2	Carrier supplied

8/2. Guarantee type

Guarantee codes

The codes applicable are given below:

a Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 (OJ L 152, 16.6.2009, p. 23).
Description	Code
For guarantee waiver (Article 95(2) of the Code)	0
For comprehensive guarantee (Article 89(5) of the Code	1
For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code)	2
For individual guarantee in cash or other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required (Article 92(1)(a) of the Code	3
For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160)	4
For guarantee waiver where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in accordance with Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Councila (Article 89(9) of the Code)	5
For individual guarantee in another form which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid (Article 92(1)(c) of the Code)	7
For guarantee not required for certain public bodies (Article 89(7) of the Code)	8
For guarantee furnished for goods dispatched under TIR procedure	B
For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code)	C
For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(a) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)	D
For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(b) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)	E
For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)	F
For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(d) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)	G
For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code	H

(1)

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

(2)

Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).

(3)

Council Regulation (EC) No 3036/94 of 8 December 1994 establishing economic outward processing arrangements applicable to certain textiles and clothing products reimported into the Community after working or processing in certain third countries (OJ L 322, 15.12.1994, p. 1).

(4)

Commission Regulation (EC) No 1741/2006 of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (OJ L 329, 25.11.2006, p. 7).

(5)

Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products (OJ L 325, 24.11.2006, p. 12).

(6)

Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference.

(7)

Recommendation 16 on UN/LOCODE — CODE FOR PORTS AND OTHER LOCATIONS.