http://www.legislation.gov.uk/id/eur/2015/2447

http://www.legislation.gov.uk/eur/2015/2447/attachments/2020-01-01

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

Commission Implementing Regulation (EU) 2015/2447

King's Printer of Acts of Parliament

https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015R2447-20200101

text

text/xml

2024-09-12

2020-01-01

Recital 61

Commission Implementing Regulation (EU) 2017/989 of 8 June 2017 correcting and amending Implementing Regulation (EU) 2015/2447 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

Regulation

Art. 6

The Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019

reg. 4(2)

reg. 1(4)

reg. 1(2)

Art. 7(1)

The Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019

reg. 4(3)

reg. 1(4)

reg. 1(2)

Art. 7(3)-(5)

The Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019

reg. 4(3)

reg. 1(4)

reg. 1(2)

TABLE OF CONTENTS

ANNEX A

FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONSGENERAL PROVISIONS

1.

The provisions included in these notes are applicable to all Titles of this Annex.

2.

The formats, codes and if applicable, the structure of the data requirements included in this Annex are applicable in relation with the data requirements for applications and decisions as provided for in Annex A to Delegated Regulation (EU) 2015/2446.

3.

The formats and the codes defined in this Annex shall apply to applications and decisions made by using an electronic data processing technique as well as to paper-based applications and decisions.

4.

Title I includes the formats of the data elements.

5.

Whenever the information in an application or decision dealt with in Annex A to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title II shall be applied.

6.

The size of a data element shall not prevent the applicant to provide sufficient information. Where the details necessary cannot fit within a given data element format, attachments shall be used.

7.The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:

a: alphabetic
n: numeric
an: alphanumeric

The number following the code indicates the admissible data length. The following applies:

The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.

Examples of field lengths and formats:

a1: 1 alphabetic character, fixed length
n2: 2 numeric characters, fixed length
an3: 3 alphanumeric characters, fixed length
a..4: up to 4 alphabetic characters
n..5: up to 5 numeric characters
an..6: up to 6 alphanumeric characters
n..7,2: up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float.

8.The abbreviations and acronyms used in the Annex shall be interpreted the following way:

Abbreviation/acronym	Meaning
D.E.	Data element
n.a.	Not applicable

9.

The cardinality refers to the maximum possible number of recurrences of a given data element within the application or decision concerned.

TITLE IFormats of the common data requirements for applications and decisions

Reference to the Title in Annex A to Delegated Regulation (EU) 2015/2446	D.E. order number	D.E. name	D.E. format(Type/length)	Cardinality	Code-list in Title II (Y/N)	Notes
Title I	1/1	Application/Decision code type	an..4	1x	Y
Title I	1/2	Signature/authentication	an..256	1x	N
Title I	1/3	Type of application	Code: n1 + (if applicable) Decision reference number: country code: a2 + decision code type: an..4 + reference number: an..29	1x	Y
Title I	1/4	Geographical validity — Union	Code: n1 + (if applicable) Country code: a2	Validity code: 1x Country code: 99x	Y	As for the country code, the code defined in Commission Regulation (EU) No 1106/201225 shall be used.
Title I	1/5	Geographical validity — Common transit countries	Country code: a2	99x	N	As for the country code, the ISO 3166 alpha-2 codes shall be used.
Title I	1/6	Decision reference number	Country code: a2 + Decision code type: an..4 + Reference number: an..29	1x	Y	The structure is defined in Title II.
Title I	1/7	Decision taking customs authority	Coded: an8 OR Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	1x	N	The structure of the codes is defined in Title II.
Title I	2/1	Other applications and decisions relating to binding information held	Tick-box: n1 + Country of application: a2 + Place of application: an..35 + Date of application: n8 (yyyymmdd) + Decision reference number: a2 (country code) + an..4 (decision code type) + an..29 (reference number) + Start date of the decision: n8 (yyyymmdd) + Commodity code: an..22	Tick-box: 1x Otherwise: 99x	N
Title I	2/2	Decisions relating to binding information issued to other Holders	Tick-box: n1 + Decision reference number: a2 (country code) + an..4 (decision code type) + an..29 (reference number) + Start date of the decision: n8 (yyyymmdd) + Commodity code: an..22	Tick-box: 1x Otherwise: 99x	N
Title I	2/3	Legal or administrative procedures pending or handed down	Country code: a2 + Name of the court: an..70 + Address of the court: Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Reference to legal and/or administrative procedures: an..512	99x	N
Title I	2/4	Attached documents	F1Total number of documents: n..3 + Document type: an..70 + Document identifier: an..35 + Document date: n8 (yyyymmdd)	1x 999x
Title I	2/5	Identification number of the storage facility	an..35	999x	N
Title I	3/1	Applicant/Holder of the authorisation or decision	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	1x	N
Title I	3/2	Applicant/Holder of the authorisation or decision identification	an..17	1x	N
Title I	3/3	Representative	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	1x	N
Title I	3/4	Representative identification	an..17	1x	N
Title I	3/5	Name and contact details of the person responsible for customs matters	Name: an..70 + Telephone number: an..50 + Fax number: an..50 + E-mail address: an..50	1x	N
Title I	3/6	Contact person responsible for the application	Name: an..70 + Telephone number: an..50 + Fax number: an..50 + E-mail address: an..50	1x	N
Title I	3/7	Person in charge of the applicant company or exercising control over its management	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + National identification number: an..35 + Date of birth: n8 (yyyymmdd)	99x	N
Title I	3/8	Owner of the goods	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	99x	N
Title I	4/1	Place	n.a.		N	Data element used only for paper-based applications and decisions.
Title I	4/2	Date	n8 (yyyymmdd)	1x	N
Title I	4/3	Place where main accounts for customs purposes are held or accessible	Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 OR UN/LOCODE: an..17	1x	N	If the UN/LOCODE is used to define the location concerned, the structure shall follow the description provided for in UN-ECE Recommendation 16 on UN/LOCODE — Code for ports and other locations.
Title I	4/4	Place where records are kept	Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 OR UN/LOCODE: an..17	99x	N	If the UN/LOCODE is used to define the location concerned, the structure shall follow the description provided for in UN-ECE Recommendation 16 on UN/LOCODE — Code for ports and other locations.
Title I	4/5	First place of use or processing	Country: a2 + Type of location code: 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	1x	N	The structure and the codes defined in Annex B for D.E. 5/23 Location of goods shall be used for the indication of the location.
Title I	4/6	[Requested] Start date of the decision	n8 (yyyymmdd) OR Free text: an..512	1x	N
Title I	4/7	Date of expiry of the decision	n8 (yyyymmdd)	1x	N
Title I	4/8	Location of goods	Country: a2 + Type of location code: a1 + Qualifier of the identification: a1 + Coded: Identification of location: an..35 + Additional identifier: n..3 OR Free text description: Name: an..70 + Street and number: an..70 + Postcode: an..9 + City: an..35	9999x	N	The structure and the codes defined in Annex B for D.E. 5/23 Location of goods shall be used for the indication of the location.
Title I	4/9	Place(s) of processing or use	Country: a2 + Type of location code: a1 + Qualifier of the identification: a1 + Coded: Identification of location: an..35 + Additional identifier: n..3 OR Free text description: Name: an..70 + Street and number: an..70 + Postcode: an..9 + City: an..35	999x	N	The structure and the codes defined in Annex B for D.E. 5/23 Location of goods shall be used for the indication of the location.
Title I	4/10	Customs office(s) of placement	an8	999x	N	The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title I	4/11	Customs office(s) of discharge	an8	999x	N	The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title I	4/12	Customs office of guarantee	an8	1x	N	The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title I	4/13	Supervising customs office	an8	1x	N	The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title I	4/14	Customs office(s) of destination	an8	999x	N	The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title I	4/15	Customs office(s) of departure	an8	999x	N	The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title I	4/16	Time-limit	n..4	1x	N
Title I	4/17	Period for discharge	Period: n..2 + Tick-box: n1 + Free text: an..512	1x	N
Title I	4/18	Bill of discharge	Tick-box: n1 + Deadline: n2 + Free text: an..512	1x	N
Title I	5/1	Commodity code	1^st subdivision (Combined Nomenclature code): an..8 + 2^nd subdivision (TARIC subheading): an2 + 3^rd subdivision (TARIC additional code(s)): an4 + 4^th subdivision (national additional code(s)): an..4	999x As regards decisions relating to binding information: 1x	N
Title I	5/2	Description of goods	Free text: an..512 As regards the application for and the decision relating to Binding Tariff Information, the format should be an..2560	999x As regards decisions relating to binding information: 1x	N
Title I	5/3	Goods quantity	Measurement unit: an..4 + Quantity: n..16,6	F1999x As regards decisions relating to binding information: 1x	N
Title I	5/4	Goods value	Currency: a3 + Amount: n..16,2	999x	N	The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
Title I	5/5	Rate of yield	Free text: an..512	999x	N
Title I	5/6	Equivalent goods	Commodity code: an8 + Tick-box: n1 + Code: n1 + Commercial quality and technical characteristics of goods: an..512	999x	N	The codes provided for D.E. 5/8 Identification of goods in Title II may be used.
Title I	5/7	Processed products	Commodity code: an8 + Description of goods: an..512	999x	N
Title I	5/8	Identification of goods	Code: n1 + Free text: an..512	999x	Y
Title I	5/9	Excluded categories or movement of goods	an6	999x	N
Title I	6/1	Prohibitions and restrictions	Free text: an..512	1x	N
Title I	6/2	Economic conditions	n..2 + Free text: an..512	999x	Y
Title I	6/3	General remarks	Free text: an..512	1x	N
Title I	7/1	Type of transaction	Tick-box: n1 + Type of special procedure: a..70	99x	N
Title I	7/2	Type of customs procedures	Procedure code: an2 + Decision reference number (Country code: a2 + decision code type: an.. 4 + Reference number: an..29)	99x	N	The codes provided for in Annex B concerning D.E. 1/10 Procedure shall be used for the indication of the type of customs procedure. Where the authorisation is intended to be used in the context of transit procedure, code ‘80’ shall be used. Where the authorisation is intended to be used for the operation of a temporary storage facility, code ‘XX’ shall be used. F4Where the authorisation is intended to be used for the operation of customs warehouses, the following codes shall be used: code ‘XR’ for a public customs warehouse type I, code ‘XS’ for a public customs warehouse type II, code ‘XU’ for a private customs warehouse.
Title I	7/3	Type of declaration	Type of declaration: n1 + Decision reference number (Country code: a2 + decision code type: an.. 4 + Reference number: an..29)	9x	Y
Title I	7/4	Number of operations	n..7	1x	N
Title I	7/5	Details of planned activities	Free text: an..512	1x	N
Title I	8/1	Type of main accounts for customs purposes	Free text: an..512	1x	N
Title I	8/2	Type of records	Free text: an..512	99x	N
Title I	8/3	Access to data	Free text: an..512	1x	N
Title I	8/4	Samples etc.	Tick-box: n1	1x	N
Title I	8/5	Additional information	Free text: an..512	1x	N
Title I	8/6	Guarantee	Tick-box: n1 + GRN: an..24	1x	Y
Title I	8/7	Guarantee amount	Currency: a3 + Amount: n..16,2	1x	N	The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
Title I	8/8	Transfer of rights and obligations	Tick-box: n1 + Free text: an..512	1x	N
Title I	8/9	Keywords	Free text: an..70	99x	N
Title I	8/10	Details about the storage facilities	Free text: an..512	999x	N
Title I	8/11	Storage of Union goods	Tick-box: n1 + Free text: an..512	1x	N
Title I	8/12	Consent for publication in the list of authorisation holders	Tick-box: n1	1x	N
Title I	8/13	Calculation of the amount of the import duty in accordance with Article 86(3) of the Code	Tick-box: n1	1x	N
Title II	II/1	Reissue of a BTI decision	Tick-box: n1 + BTI Decision reference number: a2 (country code) + an..4 (decision code type) + an..29 (reference number) + BTI Decision validity: n8 (yyyymmdd) + Commodity code: an..22	1x	N
Title II	II/2	Customs nomenclature	Tick-box: n1 + an..70	1x	N
Title II	II/3	Commercial denomination and additional information	Free text: an..2560	1x	N
Title II	II/4	Justification of the classification of the goods	Free text: an..2560	1x	N
Title II	II/5	Material provided by the applicant on the basis of which the BTI decision has been issued	Tick-box: n1	99x	N
Title II	II/6	Images	Tick-box: n1	1x	N
Title II	II/7	Date of application	n8 (yyyymmdd)	1x	N
Title II	II/8	End date of extended use	n8 (yyyymmdd)	1x	N
Title II	II/9	Invalidation reason	n2	1x	Y
Title II	II/10	Registration number of the application	Country code: a2 + Decision code type: an..4 + Reference number: an..29		N	The structure defined in Title II for D.E. 1/6 Decision reference number shall be used.
Title III	III/1	Legal basis	n.a.		N
Title III	III/2	Composition of the goods	n.a.		N
Title III	III/3	Information enabling the determination of origin	n.a.		N
Title III	III/4	Indicate which data should be treated as confidential	n.a.		N
Title III	III/5	Country of origin and legal framework	n.a.		N
Title III	III/6	Justification of the assessment of the origin	n.a.		N
Title III	III/7	Ex-works price	n.a.		N
Title III	III/8	Materials used, country of origin, Combined Nomenclature code and value	n.a.		N
Title III	III/9	Description of the processing required in order to obtain origin	n.a.		N
Title III	III/10	Language	a2		N	ISO alpha 2 codes as specified in ISO — 639-1 of 2002 shall be used for the language.
Title IV	IV/1	Legal status of applicant	an.. 50	1x	N
Title IV	IV/2	Date of establishment	n8 (yyyymmdd)	1x	N
Title IV	IV/3	Role(s) of the applicant in the international supply chain	an..3	99x	Y
Title IV	IV/4	Member States where customs related activities are carried out	Country: a2 + Street and number: an..70 + Postcode: an..9 + City: an..35 + Type of facility: an..70 (free text)	99x	N
Title IV	IV/5	Border crossing information	an8	99x	N	The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title IV	IV/6	F2Simplifications and facilitations already granted, security and safety certificates issued on the basis of international conventions, of an International Standard of the International Organisation for Standardisation, or of a European Standard of a European Standardisation body or certificates granting a status equivalent to that of an AEO issued in third countries and recognised in an agreement	Type of simplification/ facilitation an..70 + Certificate identification number: an..35 + Country code: a2 + Customs procedure code: an2	99x	N	The codes provided for in Annex B concerning D.E. 1/10 Procedure shall be used for the indication of the type of customs procedure.
Title IV	IV/7	Consent for the exchange of the information in the AEO authorisation in order to ensure the proper functioning of systems set out in international agreements/ arrangements with third countries related to mutual recognition of the status of authorised economic operator and measures related to security	Tick-box: n1 + Transliterated name: an..70 + Transliterated street and number: an..70 + Transliterated postcode: an..9 + Transliterated city: an..35	1x	N
Title IV	IV/8	Permanent Business Establishment (PBE)	Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + VAT number: an..17	99x	N
Title IV	IV/9	Office(s) where customs documentation is kept and accessible	Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	99x	N
Title IV	IV/10	Place where general logistical activities are conducted	Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	1x	N
Title IV	IV/11	Business activities	an..4	99x	N	The codes provided for in Regulation (EC) No 1893/2006 of the European Parliament and of the Council26 shall be used.
Title V	V/1	Subject and nature of the simplification	Free text : an..512	1x	N
Title VI	VI/1	Amount of duty and other charges	Currency: a3 + Amount: n..16,2	99x	N	The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
Title VI	VI/2	Average period between the placing of goods under the procedure and the discharge of the procedure	Free text: an…35	99x	N
Title VI	VI/3	Level of guarantee	Level of guarantee code: a2 Free text: an..512	99x	Y
Title VI	VI/4	Form of the guarantee	Guarantee form: n..2 + Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Free text: an..512	1x	Y
Title VI	VI/5	Reference amount	Currency: a3 + Amount: n..16,2 Free text: an..512	1x	N	The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
Title VI	VI/6	Time-limit for payment	n1	1x	Y
Title VII	VII/1	Type of deferment of payment	n1	1x	Y
Title VIII	VIII/1	Title for recovery	an..35	999x	N
Title VIII	VIII/2	Customs office where the customs debt was notified	an8	1x	N	The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title VIII	VIII/3	Customs office responsible for the place where the goods are located	an8	1x	N	The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title VIII	VIII/4	Comments of the customs office responsible for the place where the goods are located	Free text: an..512	1x	N
Title VIII	VIII/5	Customs procedure (request for prior completion of formalities)	Procedure code: an2 + Tick-box: n1 + Decision reference number (Country code: a2 + decision code type: an..4 + Reference number: an..29)	1x	N	The codes provided for in Annex B concerning D.E. 1/10 Procedure shall be used.
Title VIII	VIII/6	Customs value	Currency: a3 + Amount: n..16,2	1x	N	The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
Title VIII	VIII/7	Amount of import or export duty to be repaid or remitted of	Currency: a3 + Amount: n..16,2	1x	N	The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
Title VIII	VIII/8	Type of import or export duty	Union codes: a1+n2 National codes: n1+an2	99x	N	The codes provided for in Annex B concerning D.E. 4/3 Calculation of taxes — tax type shall be used.
Title VIII	VIII/9	Legal basis	a1	1x	Y
Title VIII	VIII/10	Use or destination of goods	Free text: an..512	1x	N
Title VIII	VIII/11	Time-limit for completion of formalities	n..3	1x	N
Title VIII	VIII/12	Statement of the decision-taking customs authority	Free text: an..512	1x	N
Title VIII	VIII/13	Description of the grounds for repayment or remission	Free text: an..512	1x	N
Title VIII	VIII/14	Bank and account details	Free text: an..512	1x	N
Title IX	IX/1	Movement of goods	Legal base code: an1 + EORI number: an..17 + Country: a2 + Type of location code: a1 + Qualifier of the identification: a1 + Coded: Identification of location: an..35 + Additional identifier: n..3 OR Free text description: Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	999x	Y	The structure and the codes defined in Annex B for D.E. 5/23 Location of goods shall be used for the indication of the address of the temporary storage facility.
Title X	X/1	Member State(s) concerned by the regular shipping service	Qualifier: n1 + Country code: a2	99x	Y	The country codes provided for in Commission Regulation (EU) No 1106/201227 shall be used.
Title X	X/2	Name of vessels	Name of vessel an..35 + IMO number of vessel: IMO + n7	99x	N
Title X	X/3	Ports of call	an8	99x	N	The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title X	X/4	Undertaking	Tick-box: n1	1x	N
Title XI	XI/1	Customs office(s) responsible for the registration of the proof of the customs status of Union goods	an8	999x	N	The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title XII	XII/1	Time-limit for the submission of a supplementary declaration	n..2	1x	N
Title XII	XII/2	Subcontractor	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	1x	N
Title XII	XII/3	Subcontractor identification	an..17	1x	N
Title XIII	XIII/1	Companies involved in the authorisation in other Member States	Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	999x	N
Title XIII	XIII/2	Companies involved in the authorisation in other Member States identification	an..17	999x	N
Title XIII	XIII/3	Customs office(s) of presentation	an8	999x	N	The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title XIII	XIII/4	Identification of the VAT, excise and statistical authorities	Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	999x	N
Title XIII	XIII/5	Method of VAT payment	a1	1x	N	The codes provided for in Annex B concerning D.E. 4/8 Calculation of taxes — Method of payment shall be used.
Title XIII	XIII/6	Tax representative	Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	99x	N
Title XIII	XIII/7	Tax representative identification	an..17	99x	N	The VAT number shall be used
Title XIII	XIII/8	Tax representative status code	n1	1x (per representative)	Y
Title XIII	XIII/9	Person responsible for excise formalities	Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	99x	N
Title XIII	XIII/10	Person responsible for excise formalities identification	an..17	99x	N
Title XIV	XIV/1	Waiver of the presentation notification	Tick box: n1 + Free text: an..512	1x	N
Title XIV	XIV/2	Waiver of pre-departure declaration	Free text: an..512	1x	N
Title XIV	XIV/3	Customs office responsible for the place where the goods are available for controls	an8	1x	N	The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title XIV	XIV/4	F2Deadline for submitting the supplementary declaration	n..2	1x	N
Title XV	XV/1	Identification of formalities and controls to be delegated to the economic operator	Free text: an..512	1x	N
Title XVI	XVI/1	Economic activity	n1	1x	Y
Title XVI	XVI/2	Weighing equipment	Free text: an..512	1x	N
Title XVI	XVI/3	Additional guarantees	Free text: an..512	1x	N
Title XVI	XVI/4	Advanced notification to customs authorities	Free text: an..512	1x	N
Title XVII	XVII/1	Prior exportation (IP EX/IM)	Tick-box: n1 + Time limit: n..2	1x	N
Title XVII	XVII/2	Release for free circulation by use of bill of discharge	Tick-box: n1	1x	N
Title XVIII	XVIII/1	Standard exchange system	Tick-box: n1 + Type of standard exchange system: n1 + Free text: an..512	1x	Y
Title XVIII	XVIII/2	Replacement products	Commodity code: an..8 + Description: an..512 + Code: n1	999x	Y
Title XVIII	XVIII/3	Prior import of replacement products	Tick-box: n1 + Time limit: n..2	1x	N
Title XVIII	XVIII/4	Prior import of processed products (OP IM/EX)	Tick-box: n1 + Time limit: n..2	1x	N
Title XIX	XIX/1	Temporary removal	Tick-box: n1 + Free text: an..512	1x	N
Title XIX	XIX/2	Loss rate	Free text: an..512	1x	N
Title XX	XX/1	Identification measures	Free text: an..512 Decision reference number (Country code: a2 + Decision code type: an..4 + Reference number: an..29)	1x	N	The structure of the authorisations for the use of special seals shall follow the structure defined in Title II. in relation with D.E. 1/6 Decision reference number.
Title XX	XX/2	Comprehensive guarantee	Tick box: n1 + Decision reference number (Country code: a2 + Decision code type: an..4 + Reference number: an..29)	1x	N	The structure of the authorisations for the provision of a comprehensive guarantee or guarantee waiver shall follow the structure defined in Title II. in relation with D.E. 1/6 Decision reference number.
Title XXI	XXI/1	Type of seal	Free text: an..512	1x	N
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 territories Text with EEA relevance (OJ L 328, 28.11.2012, p. 7).
Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1).
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 territories Text with EEA relevance (OJ L 328, 28.11.2012, p. 7).

TITLE IICodes in relation with the common data requirements for applications and decisions

1.INTRODUCTION

This Title contains the codes to be used on applications and decisions.

2.CODES

1/1.Application/Decision code type

The following codes shall be used:

Code	Application/Decision type	Table column heading in Annex A to Delegated Regulation (EU) 2015/2446
BTI	Application or decision relating to Binding Tariff Information	1a
BOI	Application or decision relating to Binding Origin Information	1b
AEOC	Application or authorisation for the status of Authorised Economic Operator — Customs simplifications	2
AEOS	Application or authorisation for the status of Authorised Economic Operator — Security and safety	2
AEOF	Application or authorisation for the status of Authorised Economic Operator — Customs simplifications/Security and safety	2
CVA	Application or authorisation for the simplification of the determination of amounts being part of the customs value of goods	3
CGU	Application or authorisation for the provision of a comprehensive guarantee, including possible reduction or waiver	4a
DPO	Application or authorisation for the deferment of payment	4b
REP	Application or decision for the repayment of the amounts of import or export duty	4c
REM	Application or decision for the remission of the amounts of import or export duty	4c
TST	Application or authorisation for the operation of storage facilities for the temporary storage of goods	5
RSS	Application or authorisation to establish regular shipping services	6a
ACP	Application or authorisation for the status of authorised issuer to establish the proof of the customs status of Union goods	6b
SDE	Application or authorisation to use simplified declaration	7a
CCL	Application or authorisation for centralised clearance	7b
EIR	Application or authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure	7c
SAS	Application or authorisation for self-assessment	7d
AWB	Application or authorisation for the status of authorised weigher of bananas	7e
IPO	Application or authorisation for the use of inward processing procedure	8a
OPO	Application or authorisation for the use of outward processing procedure	8b
EUS	Application or authorisation for the use of end use	8c
TEA	Application or authorisation for the use of temporary admission	8d
CWP	Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a private customs warehouse	8e
CW1	Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a public customs warehouse type I	8e
CW2	Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a public customs warehouse type II.	8e
ACT	Application or authorisation for the status of authorised consignee for TIR procedure	9a
ACR	Application or authorisation for the status of authorised consignor for Union transit	9b
ACE	Application or authorisation for the status of authorised consignee for Union transit	9c
SSE	Application or authorisation for the use of seals of a special type	9d
TRD	Application or authorisation to use transit declaration with a reduced dataset	9e
ETD	Authorisation for the use of an electronic transport document as customs declaration	9f

1/3.Type of application

The following codes shall be used:

1: first application
2: application for amendment of the decision
3: application for renewal of the authorisation
4: application for revocation of the decision

1/4Geographical validity — Union

The following codes shall be used:

1: application or authorisation valid in all Member States
2: application or authorisation limited to certain Member States
3: application or authorisation limited to one Member State

1/6.Decision reference number

The decision reference number is structured as follows:

Field	Content	Format	Examples
1	Identifier of the Member State where the decision is taken (alpha 2 country code)	a2	PT
2	Decision code type	an..4	SSE
3	Unique identifier for the decision per country	an..29	1234XYZ12345678909876543210AB

Field 1 as explained above.

Field 2 shall be filled in with the code of the decision as defined for D.E. 1/1 Decision code type in this Title.

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

1/7.Decision taking customs authority

The structure of the codes is the following:

the first two characters (a2) serve to identify the country by means of the country code as defined in Commission Regulation (EU) No 1106/2012,
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/LOCODE28 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.

5/8.Identification of goods

Codes to be used for the identification of goods are the following:

1: serial or manufacturer’s number
2: affixing of plumbs, seals, clip-marks or other distinctive marks
4: taking of samples, illustrations or technical descriptions
5: carrying out of analyses
6: information document to facilitate the temporary exportation of goods sent from one country for manufacture, processing or repair in another (only suitable for outward processing)
7: other means of identification (provide an explanation on the means of identification to be used)
8: without identification measures according to Article 250(2)(b) of the Code (only suitable for temporary admission)

6/2.Economic conditions

Codes to be used for the cases in which the economic conditions are deemed to be fulfilled for inward processing:

Code 1: the processing of goods not listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446,
Code 2: repair,
Code 3: processing of goods directly or indirectly put at the disposal of the holder of the authorisation, carried out according to specifications on behalf of a person established outside of the customs territory of the Union, generally against payment of processing costs alone,
Code 4: the processing of durum wheat into pasta,
Code 5: the placing of goods under inward processing within the limits of the quantity determined on the basis of a balance in accordance with Article 18 of29,
Code 6: the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, in case of unavailability of goods produced in the Union sharing the same 8-digit Combined Nomenclature code, the same commercial quality and technical characteristics as the goods intended to be imported for the processing operations envisaged,
Code 7: the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided there are differences in price between goods produced in the Union and those intended to be imported, where comparable goods cannot be used because their price would not make the proposed commercial operation economically viable,
Code 8: the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided there are contractual obligations, where comparable goods do not conform to the contractual requirements of the third-country purchaser of the processed products, or where, in accordance with the contract, the processed products must be obtained from the goods intended to be placed under inward processing in order to comply with provisions concerning the protection of industrial or commercial property rights,
Code 9: the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided the aggregate value of the goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit Combined Nomenclature code does not exceed EUR 150 000,
Code 10: the processing of goods to ensure their compliance with technical requirements for their release for free circulation,
Code 11: the processing of goods of a non-commercial nature,
Code 12: the processing of goods obtained under a previous authorisation, the issuing of which was subject to an examination of the economic conditions,
Code 13: the processing of solid and fluid fractions of palm oil, coconut oil, fluid fractions of coconut oil, palm kernel oil, fluid fractions of palm kernel oil, babassu oil or castor oil into products which are not destined for the food sector,
Code 14: F2the processing into products to be incorporated in or used for aircraft for which an authorised release certificate EASA Form 1 or an equivalent certificate has been issued,
Code 15: the processing into products benefitting from the autonomous suspension of import duty on certain weapons and military equipment in accordance with Council Regulation (EC) No 150/200330,
Code 16: the processing of goods into samples,
Code 17: the processing of any electronic type of components, parts, assemblies or any other materials into information technology products,
Code 18: the processing of goods falling within Combined Nomenclature codes 2707 or 2710 into products falling within Combined Nomenclature codes 2707, 2710 or 2902,
Code 19: the reduction to waste and scrap, destruction, recovery of parts or components,
Code 20: denaturing,
Code 21: usual forms of handling referred to in Article 220 of the Code,
Code 22: the aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit Combined Nomenclature code does not exceed EUR 150 000 with regard to goods which are covered by Annex 71-02 to Delegated Regulation (EU) 2015/2446 and EUR 300 000 for other goods, except where the goods intended to be placed under the inward-processing procedure would be subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation.

7/3.Type of declaration

The following codes shall be used for the declaration types:

1: Standard declaration (in accordance with Article 162 of the Code)
2: Simplified declaration (in accordance with Article 166 of the Code)
3: Entry in the declarant’s records (in accordance with Article 182 of the Code)

8/6.Guarantee

The following codes shall be used:

0: Guarantee not required
1: Guarantee required

II/9.Invalidation reason

Enter one of the following codes:

55: Annulled
61: Invalidated due to customs nomenclature code changes
62: Invalidated due to a Union measure
63: Invalidated due to national legal measure
64: Revocation due to incorrect classification
65: Revocation for reasons other than classification
66: Invalidated due to limited validity of nomenclature code at the time of issue

IV/3.Role(s) of the applicant in the international supply chain

The following codes shall be used:

Code	Role	Description
MF	Manufacturer of goods	Party who manufactures goods. This code should be used only if the economic operator manufacturers the goods. It does not cover cases where the economic operator is only involved in trading with the goods (e.g. exporting, importing).
IM	Importer	Party who makes, or on whose behalf a Customs clearing agent or other authorised person makes an import declaration. This may include a person who has possession of the goods or to whom the goods are consigned.
EX	Exporter	Party who makes, or on whose behalf the export declaration is made, and who is the owner of the goods or has similar rights of disposal over them at the time when the declaration is accepted.
CB	Customs broker	Agent or representative or a professional Customs clearing agent who deals directly with Customs on behalf of the importer or exporter. The code can be used also for economic operators who acts as agents/representatives also for other purposes (e.g. carrier’s agent).
CA	Carrier	Party undertaking or arranging transport of goods between named points.
FW	Freight forwarder	Party arranging forwarding of goods.
CS	Consolidator	Party consolidating various consignments, payments etc.
TR	Terminal operator	A party which handles the loading and unloading of marine vessels.
WH	Warehouse keeper	Party taking responsibility for goods entered into a warehouse. This code should be used also by economic operators who operate other type of storage facilities (e.g. temporary storage, free zone, etc.).
CF	Container operator	Party to whom the possession of specified property (e.g. container) has been conveyed for a period of time in return for rental payments.
DEP	Stevedore	A party which handles the loading and unloading of marine vessels from several terminals.
HR	Shipping line service	Identifies the shipping line service organisation.
999	Others

VI/3.Level of guarantee

The following codes shall be used for the level of the guarantee:

To cover existing customs debts and, where applicable, other charges:
AA
100% of the relevant part of the reference amount
AB
30% of the relevant part of the reference amount
To cover potential customs debts and, where applicable, other charges:
BA
100 % of the relevant part of the reference amount
BB
50 % of the relevant part of the reference amount
BC
30 % of the relevant part of the reference amount
BD
0 % of the relevant part of the reference amount

VI/4.Form of the guarantee

The following codes shall be used for the form of the guarantee:

1

Cash deposit

2

Undertaking given by a guarantor

3*

Other forms as specified in Article 83 of Delegated Regulation (EU) 2015/2446

31: the creation of a mortgage, a charge on land, an antichresis or other right deemed equivalent to a right pertaining to immovable property;
32: the cession of a claim, the pledging, with or without surrendering possession, of goods, securities or claims or a savings bank book or entry in the national debt register;
33: the assumption of joint contractual liability for the full amount of the debt by a third party approved for that purpose by the customs authorities or the lodging of a bill of exchange the payment of which is guaranteed by such third party;
34: a cash deposit or means of payment deemed equivalent thereto other than in euro or the currency of the Member State in which the guarantee is required;
35: participation, subject to payment of a contribution, in a general guarantee scheme administered by the customs authorities.

VI/6.Time-limit for payment

The following codes shall be used for the time limit:

1: Normal period before payment, i.e. maximum 10 days following the notification to the debtor of the customs debt in accordance with Article 108 of the Code
2: Deferred payment (Article 110 of the Code)

VII/1.Type of deferment of payment

The following codes shall be used for the deferment of payment:

1: Article 110(b) of the Code, i.e. globally in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1) during a fixed period that does not exceed 31 days
2: Article 110(c) of the Code, i.e. globally in respect of all amounts of import or export duty forming a single entry in accordance with the second subparagraph of Article 105(1)

VIII/9.Legal basis

The following codes shall be used as legal basis:

Code	Description	Legal basis
A	Overcharged amounts of import or export duty	Article 117 of the Code
B	Defective goods or goods not complying with the terms of the contract	Article 118 of the Code
C	Error by the competent authorities	Article 119 of the Code
D	Equity	Article 120 of the Code
E	Amount of import or export duty paid in relation with a customs declaration invalidated in accordance with Article 174 of the Code	Article 116(1) of the Code

IX/1.Movement of goods

The following codes shall be used for the legal basis of the movement:

For goods under temporary storage:

A: Article 148(5)(a) of the Code
B: Article 148(5)(b) of the Code
C: Article 148(5)(c) of the Code

X/1.Member State(s) concerned by the regular shipping service

The following codes shall be used as qualifier:

0: involved Member States;
1: potentially involved Member States.

XIII/8.Tax representative status code

The following codes shall be used:

1: the applicant is acting in his own name and on his own behalf;
2: a tax representative is acting on behalf of the applicant.

XVI/1.Economic activity

The following codes shall be used for the activity:

1: Importation
2: Carriage
3: Storage
4: Handling

XVIII/1.Standard exchange system

The following codes shall be used:

1: Standard exchange system without prior importation of replacement products
2: Standard exchange system with prior importation of replacement products

XVIII/2.Replacement products

The following codes shall be used:

4: Taking of samples, illustrations or technical descriptions
5: Carrying out of analyses
7: Other means of identification

ANNEX B

FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS

INTRODUCTORY NOTES

1.

The formats, codes and, if applicable, the structure of the data elements included in this Annex are applicable in relation with the data requirements for declarations notifications and proof of the customs status of Union goods as provided for in Annex B to Delegated Regulation (EU) 2015/2446.

2.

The formats, codes and, if applicable, the structure of the data elements defined in this Annex shall apply to declarations, notifications and proof of the customs status of Union goods made by using an electronic data processing technique as well as to paper-based declarations, notifications and proof of the customs status of Union goods.

3.

Title I includes the formats of the data elements.

4.

Whenever the information in a declaration, notification or proof of the customs status of Union goods dealt with in Annex B to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title II shall be applied.

5.The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:

a alphabetic
n numeric
an alphanumeric

The number following the code indicates the admissible data length. The following applies.

Examples of field lengths and formats:

a1: 1 alphabetic character, fixed length
n2: 2 numeric characters, fixed length
an3: 3 alphanumeric characters, fixed length
a..4: up to 4 alphabetic characters
n..5: up to 5 numeric characters
an..6: up to 6 alphanumeric characters
n..7,2: up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float.

6.

The cardinality at header level included in the table in Title I of this Annex indicates how many times the data element may be used at header level within a declaration, notification or proof of the customs status of Union goods.

7.

The cardinality at item level included in the table in Title I of this Annex indicates how many times the data element may be repeated in relation with the declaration item concerned.

8.

National codes can be used by Member States for data elements 1/11 Additional procedure, 2/2 Additional information, 2/3 Documents produced, certificates and authorisations, additional references, 4/3 Calculation of taxes (Tax type), 4/4 Calculation of taxes (Tax base), 6/17 Commodity code (national additional codes) and 8/7 Writing-off. Member States shall notify the Commission of the list of national codes used for these data elements. The Commission shall publish the list of those codes.

TITLE I

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

D.E. order number	D.E. name	D.E. format(Type/length)	Code-list in Title II(Y/N)	Header level cardinality	Item level cardinality	Notes
1/1	Declaration type	a2	Y	1x
1/2	Additional declaration type	a1	Y	1x
1/3	Transit declaration/ Proof of customs status type	an..5	Y	1x	1x
1/4	Forms	n..4	N	1x
1/5	Loading lists	n..5	N	1x
1/6	Goods item number	n..5	N		1x
1/7	Specific circumstance indicator	an3	Y	1x
1/8	Signature/ authentication	an..35	N	1x
1/9	Total number of items	n..5	N	1x
1/10	Procedure	Requested procedure code: an2 + Previous procedure code: an2	Y		1x
1/11	Additional procedure	Union codes: a1 + an2 OR National codes: n1 + an2	Y		99x	The Union codes are further specified in Title II
2/1	Simplified declaration/Previous documents	F2Previous document type: an..3 + Previous document reference: an..35 + Goods item identifier: n..5 + Type of packages: an..2 Number of packages: n..8 Measurement unit and qualifier, if applicable: an..4 + Quantity: n..16,6	Y	9999x	99x	F3The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.
2/2	Additional information	Coded version (Union codes): n1 + an4 OR (national codes): a1 +an4 OR Free text description: an..512	Y	F399x	99x	The Union codes are further specified in Title II
2/3	Documents produced, certificates and authorisations, additional references	F2Document type (Union codes): a1+ an3 + (if applicable) Document identifier: an..35 OR Document type (national codes): n1+an3 + (if applicable) Document identifier: an..35 + (if applicable) Issuing authority name: an..70 + Date of validity: n8 (yyyymmdd) + Measurement unit and qualifier, if applicable: an..4 + Quantity: n..16,6 + Currency code: a3 + Amount: n..16,2	Y	F299x	99x	F2The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4. The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
2/4	Reference number/UCR	an..35	N	1x	1x	This data element may take the form of WCO (ISO 15459) codes or equivalent.
2/5	LRN	an..22	N	1x
2/6	Deferred payment	an..35	N	1x
2/7	Identification of warehouse	Warehouse type: a1 + Warehouse identifier: an..35	Y	1x
3/1	Exporter	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	N	1x	1x	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 territories31. 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.
3/2	Exporter identification n^o	an..17	N	1x	1x	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.
3/3	Consignor — Master level transport contract	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50	N	1x		The country code as defined for D.E. 3/1 Exporter shall be used.
3/4	Consignor identification n^o — Master level transport contract	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o 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 n^o.
3/5	Consignor — House level transport contract	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50	N	1x		The country code as defined for D.E. 3/1 Exporter shall be used.
3/6	Consignor identification n^o — House level transport contract	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o —.
3/7	Consignor	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	N	1x	1x	The country code as defined for D.E. 3/1 Exporter shall be used.
3/8	Consignor identification n^o	an..17	N	1x	1x	The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/9	Consignee	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	N	1x	1x	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.
3/10	Consignee identification n^o	an..17	N	1x	1x	The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o. 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 n^o.
3/11	Consignee — Master level transport contract	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35+ Phone number: an..50	N	1x		The country code as defined for D.E. 3/1 Exporter shall be used.
3/12	Consignee identification n^o — Master level transport contract	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/13	Consignee — House level transport contract	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50	N	1x		The country code as defined for D.E. 3/1 Exporter shall be used.
3/14	Consignee identification n^o — House level transport contract	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/15	Importer	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	N	1x		The country code as defined for D.E. 3/1 Exporter shall be used.
3/16	Importer identification n^o	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/17	Declarant	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	N	1x		The country code as defined for D.E. 3/1 Exporter shall be used.
3/18	Declarant identification n^o	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o
3/19	Representative	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 +	N	1x		The country code as defined for D.E. 3/1 Exporter shall be used.
3/20	Representative identification n^o	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o
3/21	Representative status code	n1	Y	1x
3/22	Holder of the transit procedure	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	N	1x		The country code as defined for D.E. 3/1 Exporter shall be used.
3/23	Holder of the transit procedure identification n^o	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o
3/24	Seller	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50	N	1x	1x	The country code as defined for D.E. 3/1 Exporter shall be used.
3/25	Seller identification n^o	an..17	N	1x	1x	The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/26	Buyer	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50	N	1x	1x	The country code as defined for D.E. 3/1 Exporter shall be used.
3/27	Buyer identification n^o	an..17	N	1x	1x	The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/28	Person notifying the arrival identification n^o	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/29	Person notifying the diversion identification n^o	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/30	Person presenting the goods to customs identification n^o	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/31	Carrier	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50	N	1x		The country code as defined for D.E. 3/1 Exporter shall be used.
3/32	Carrier identification n^o	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/33	Notify 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	N	1x	1x	The country code as defined for D.E. 3/1 Exporter shall be used.
3/34	Notify party identification n^o — Master level transport contract	an..17	N	1x	1x	The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/35	Notify 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	N	1x	1x	The country code as defined for D.E. 3/1 Exporter shall be used.
3/36	Notify party identification n^o — House level transport contract	an..17	N	1x	1x	The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/37	Additional supply chain actor(s) identification n^o	Role code: a..3 + Identifier: an..17	Y	99x	99x	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 n^o. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/38	Person submitting the additional ENS particulars identification n^o	an..17	N	1x	1x	The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/39	Holder of the authorisation identification n^o	Authorisation type code: an..4 + Identifier: an..17	N	99x		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 n^o.
3/40	Additional fiscal references identification n^o	Role code: an3 + VAT identification number: an..17	Y	99x	99x	The role codes for the additional fiscal references are defined in Title II.
3/41	Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification n^o	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/42	Person lodging the customs goods manifest identification n^o	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/43	Person requesting a proof of the customs status of Union goods identification n^o	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/44	Person notifying the arrival of goods following movement under temporary storage identification n^o	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
F33/45	Person providing a guarantee identification n^o	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
3/46	Person paying the customs duty identification n^o	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n^o.
4/1	Delivery terms	Coded version: INCOTERM code: a3 + UN/LOCODE: an..17 OR Free text description: INCOTERM code: a3 + Country code: a2 + Location name: an..35	Y	1x		The 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.
4/2	Transport charges method of payment	a1	Y	1x	1x
4/3	Calculation of taxes — Tax type	Union codes: a1 + n2 OR National codes: n1 + an2	Y		99x	The Union codes are further specified in Title II
4/4	Calculation of taxes — Tax base	Measurement unit and qualifier, if applicable: an..6 + Quantity: n..16,6 F4OR Amount: n..16,2	N		99x	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.
4/5	Calculation of taxes — Tax rate	n..17,3	N		99x
4/6	Calculation of taxes — Payable tax amount	n..16,2	N		99x
4/7	Calculation of taxes — Total	n..16,2	N		1x
4/8	Calculation of taxes — Method of payment	a1	Y		99x
4/9	Additions and deductions	Code: a2 + Amount: n..16,2	Y	99x	99x
4/10	Invoice currency	a3	N	1x		The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
4/11	Total amount invoiced	n..16,2	N	1x
4/12	Internal currency unit	a3	N	1x		The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
4/13	Valuation indicators	an4	Y		1x
4/14	Item price/amount	n..16,2	N		1x
4/15	Exchange rate	n..12,5	N	1x
4/16	Valuation method	n1	Y		1x
4/17	Preference	n3 (n1+n2)	Y		1x	The Commission will publish at regular intervals the list of the combinations of codes usable together with examples and notes.
4/18	F2Value	Currency code: a3 + Value: n..16,2	N		1x	The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
4/19	F2Transport costs to the final destination	Currency code: a3 + Amount: n..16,2	N	1x		The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
5/1	Estimated date and time of arrival at first place of arrival in the Customs territory of the Union	Date and time: an..15 (yyyymmddhhmmzzz)	N	1x		yyyy: year mm: month dd: day hh: hour mm: minute zzz: time-zone
5/2	Estimated date and time of arrival at the port of unloading	Date and time: an..15 (yyyymmddhhmmzzz)	N	1x	1x	yyyy: year mm: month dd: day hh: hour mm: minute zzz: time-zone
5/3	Actual date and time of arrival in the customs territory of the Union	an..15 (yyyymmddhhmmzzz)	N	1x		yyyy: year mm: month dd: day hh: hour mm: minute zzz: time-zone
5/4	Declaration date	n8 (yyyymmdd)	N	1x
5/5	Declaration place	an..35	N	1x
5/6	Office of destination (and country)	an8	N	1x		The structure of the customs office identifier is defined in Title II.
5/7	Intended offices of transit (and country)	an8	N	9x		The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
5/8	Country of destination code	a2	N	1x	1x	The country code as defined for D.E. 3/1 Exporter shall be used. F4In the context of transit operations, the ISO 3166 alpha-2 country code shall be used.
5/9	Region of destination code	an..9	N	1x	1x	Codes are defined by the Member State concerned.
5/10	Place of delivery code — Master level transport contract	UN/LOCODE: an..17 OR Country code: a2 + Postcode: an..9	N	1x		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.
5/11	Place of delivery code — House level transport contract	UN/LOCODE: an..17 OR Country code: a2 + Postcode: an..9	N	1x		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.
5/12	Customs office of exit	an8	N	1x		The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
5/13	Subsequent customs office(-s) of entry	an8	N	99x		The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
5/14	Country of dispatch/export code	a2	N	1x	1x	The country code as defined for D.E. 3/1 Exporter shall be used.
5/15	Country of origin code	a2	N		1x	The country code as defined for D.E. 3/1 Exporter shall be used.
5/16	Country of preferential origin code	an..4	N		1x	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.
5/17	Region of origin code	an..9	N		1x	Codes are defined by the Member State concerned.
5/18	Countries of routing codes	a2	N	99x		The country code as defined for D.E. 3/1 Exporter shall be used.
5/19	Countries of routing of the means of transport codes	a2	N	99x		The country code as defined for D.E. 3/1 Exporter shall be used.
5/20	Countries of routing of the consignment codes	a2	N	99x	99x	The country code as for D.E. 3/1 Exporter shall be used.
5/21	Place of loading	Coded: an..17 OR Free text description: a2 (country code) + an..35 (location)	N	1x		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.
5/22	Place of unloading	Coded: an..17 OR Free text description: a2 (country code) + an..35 (location)	N	1x	1x	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.
5/23	Location 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	Y	1x		The structure of the code is defined in Title II.
5/24	Customs office of first entry code	an8	N	1x		The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
5/25	Actual customs office of first entry code	an8	N	1x		The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
5/26	Customs office of presentation	an8	N	1x		The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
5/27	Supervising customs office	an8	N	1x		The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
5/28	Requested period of validity of the proof	n..3	N	1x
5/29	Date of presentation of the goods	n8 (yyyymmdd)	N	1x	1x
5/30	Place of acceptance	Coded: an..17 OR Free text description: a2 (country code) + an..35 (location)	N	1x	1x	F1Where the place of acceptance 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 acceptance is not coded according to the UN/LOCODE, the country where the place of acceptance is located is identified by the code as defined in Title II for D.E. 3/1 Exporter.
F35/31	Date of acceptance	n8 (yyyymmdd)	N	1x	1x
6/1	Net mass (kg)	n..16,6	N		1x
6/2	Supplementary units	n..16,6	N		1x
6/3	Gross mass (kg) — Master level transport contract	n..16,6	N	1x	1x
6/4	Gross mass (kg) — House level transport contract	n..16,6	N	1x	1x
6/5	Gross mass (kg)	n..16,6	N	1x	1x
6/6	Description of goods — Master level transport contract	an..512	N		1x
6/7	Description of goods — House level transport contract	an..512	N		1x
6/8	Description of goods	an..512	N		1x
6/9	Type of packages	an..2	N		99x	The code-list corresponds to the latest version of UN/ECE Recommendations 21
6/10	Number of packages	n..8	N		99x
6/11	Shipping marks	an..512	N		99x
6/12	UN Dangerous Goods code	an..4	N		99x	The 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.
6/13	CUS code	an8	N		1x	Code assigned within the European Customs Inventory of Chemical Substances (ECICS).
6/14	Commodity code — Combined nomenclature code	an..8	N		1x
6/15	Commodity code — TARIC code	an2	N		1x	To 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).
6/16	Commodity code — TARIC additional code(s)	an4	N		99x	To be completed in accordance with the TARIC codes (additional codes).
6/17	Commodity code — National additional code(s)	an..4	N		99x	Codes to be adopted by the Member States concerned.
6/18	Total packages	n..8	N	1x
6/19	Type of goods	F2an..3	N		1x	F2UPU code-list 130 shall be used
7/1	Transhipments	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	N	1x		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.
7/2	Container	n1	Y	1x
7/3	Conveyance reference number	an..17	N	9x
7/4	Mode of transport at the border	n1	Y	1x
7/5	Inland mode of transport	n1	N	1x		The codes provided for in Title II as regards D.E. 7/4 Mode of transport at the border shall be used.
7/6	Identification of actual means of transport crossing the border	Type of identification: n2 + Identification number: an..35	Y	1x
7/7	Identity of means of transport at departure	Type of identification: n2 + Identification number: an..35	Y	1x	1x
7/8	Nationality of means of transport at departure	a2	N	1x	1x	The country code as defined for D.E. 3/1 Exporter shall be used.
7/9	Identity of means of transport on arrival	Type of identification: n2 + Identification number: an..35	N	1x		F1The codes defined in Title II for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification.
7/10	Container identification number	an..17	N	9999x	9999x
7/11	Container size and type	an..10	Y	99x	99x
7/12	Container packed status	an..3	Y	99x	99x
7/13	F2Container supplier type code	an..3	Y	99x	99x
7/14	Identity of active means of transport crossing the border	Type of identification: n2 + Identification number: an..35	N	1x	1x	F1The codes defined in Title II for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification.
7/15	Nationality of active means of transport crossing the border	a2	N	1x	1x	The country code as defined for D.E. 3/1 Exporter shall be used.
7/16	Identity of passive means of transport crossing the border	Type of identification: n2 + Identification number: an..35	N	999x	999x	F1The codes defined in Title II for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification.
7/17	Nationality of passive means of transport crossing the border	a2	N	999x	999x	The country code as defined for D.E. 3/1 Exporter shall be used.
7/18	Seal number	Number of seals: n..4 + Seal identifier: an..20	N	1x 9999x	1x 9999x
7/19	Other incidents during carriage	an..512	N	1x
7/20	Receptacle identification number	an..35	N	1x
8/1	Quota order number	an6	N		1x
8/2	Guarantee type	Guarantee type: an 1	Y	9x
8/3	Guarantee reference	F1GRN: an..24 + Access code: an..4 + Currency code: a3 + Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 + Customs office of guarantee: an8 OR Other guarantee reference: an..35+ Access code: an..4 + Currency code: a3 + Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 + Customs office of guarantee: an8	N	99x		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).
8/4	Guarantee not valid in	a2	N	99x		The country code as defined for D.E. 3/1 Exporter shall be used.
8/5	Nature of transaction	n..2	N	1x	1x	The single digit codes listed in column A of the table provided for under Article 10(2) of Commission Regulation (EC) No 113/201032 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.
8/6	Statistical value	n..16,2	N		1x
F8
OJ L 328, 28.11.2012, p. 7-15.
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).

TITLE IICodes in relation with the common data requirements for declarations and notifications

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

F1For trade with countries and territories situated outside of the customs territory of the Union.

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

F1For trade with countries and territories situated outside of the customs territory of the Union.

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/EC33 or Council Directive 2008/118/EC34 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)
F3TIR: Goods moved under a TIR operation

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

: F8
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

F2Release 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 those provisions do not apply, or in the context of trade between the parts of that territory where those provisions do not apply.

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

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: F2Export 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 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 3036/9436) 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.

F4Explanation: This code is to be used for goods which are subject to both VAT and excise duties and where only one of those categories of taxes is paid when the goods are released for free circulation.
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 1741/200637 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 1731/200638)

78

F1Placing of goods under free-zone. (a)

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
F3H7	Customs declaration for release for free circulation in respect of a consignment which benefits from relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009.	4 000
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
F3Destruction of goods under inward processing	A10

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 1186/200939)

	Article No	Code
Relief from import duties
F2Personal property imported by natural persons transferring their normal place of residence to the customs territory of 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
F2Personal property entered for free circulation by a natural person having intention to establish his normal place of residence in the customs territory of 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
F2Trousseaux and household effects imported on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)	12(1), 15(1)(a)	C60
Presents customarily given on the occasion of a marriage	12(2)	C03
F2Presents customarily given on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)	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
F2Materials for the construction, upkeep, or ornamentation of memorials to, or cemeteries for, 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
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).

Temporary admission

Procedure	Article No of Delegated Regulation (EU) 2015/2446	Code
F2Pallets (including pallet spare parts, accessories and equipment)	208 and 209	D01
F2Containers (including container spare parts, 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
F1Goods subject to tests, experiments or demonstrations	231(a)	D18
F2Goods, subject to satisfactory acceptance tests, provided for in a sales contract	231(b)	D19
F1Goods used to carry out tests, experiments or demonstrations without financial gain (six months)	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
F2Goods other than newly manufactured ones 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
F2Temporary admission with partial relief from import duty	206	D51

Agricultural products

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 543/201140)	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 612/200941	E64
Entry in victualing warehouse (Article 37 Regulation (EC) No 612/2009)	E65
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).
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).

Other

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 F2Article 158(3) 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
F8
F8
F8
F8
Release for free circulation of processed products when Article 86(3) of Code) is to be applied	F1F44
Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC42)	F45
F4Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the Code	F46
Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code	F47
F3Import under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.	F48
Import under the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of Directive 2006/112/EC.	F49
Export
Victualing and bunkering	F61
F4Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code	F65
Goods dispatched in the context of trade with special fiscal territories (Article 1 (3) of the Code)	F75
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).

2/1.Simplified declaration/Previous document

F1This data element consists of alphanumeric codes.

Each code has three components. The first component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The second component (an..35) represents the data needed to recognise that document, either its identification number or another recognisable reference. The third 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 three components are separated by dashes (-).

F71.The first component (a1):

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11.The first 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.

F12.The second 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

F13.The third component (n..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:

F1The declaration item concerned was the 5th 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 ‘821-238544-5’. (‘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 ‘16DE9876AB889012R1’ has been allocated. In the supplementary declaration, the code will therefore be ‘SDE-16DE9876AB889012R1’. (‘SDE’ for the simplified declaration, ‘16DE9876AB889012R1’ 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
F2Title II of Annex B to Delegated Regulation (EU) 2015/2446	Identity between declarant and importer	‘Importer’	00500
F7
F3Article 176(1)(c) and Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446	Discharge of inward processing	‘IP’ and the relevant authorisation number or INF number’	00700
Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446	Discharge of inward processing (specific commercial policy measures)	‘IP CPM’	00800
Article 238 of Delegated Regulation (EU) 2015/2446	Discharge of temporary admission	‘TA’ and the relevant authorisation number	00900

On import: Code 1xxxx

Legal basis	Subject	Additional information	Code
F8
F8
F8
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
F7

On transit: Code 2xxxx

Legal basis	Subject	Additional information	Code
F2Article 18 of the ‘common transit procedure’43	Export from one common transit country subject to restriction or export from the Union subject to restriction		20100
Article 18 of the ‘common transit procedure’43	Export from one common transit country subject to duties or export from the Union subject to duties		20200
Article 18 of the ‘common transit procedure’	Export	‘Export’	20 300
Convention on a common transit procedure of 20 May 1987 (OJ L 226, 13.8.1987, p. 2).

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'	F230 700
F1Article 329(7)	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

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	F2Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods 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
F3FR5	Vendor (IOSS)	Taxable person making use of the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC and holder of the VAT identification number referred to in Article 369q therein
FR7	Taxable person or of the person liable for payment of VAT	VAT identification number of the taxable person or of the person liable for payment of VAT where the payment of VAT is postponed in accordance with Article 211 second subparagraph 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

F14/3.Calculation of taxes — Tax type

The codes applicable are given below:

F1Import duty	A00
Definitive antidumping duties	A30
Provisional antidumping duties	A35
Definitive countervailing duties	A40
Provisional countervailing duties	A45
VAT	B00
F1Export duty	C00
F7
Duties collected on behalf of other countries	E00

F14/8.Calculation of taxes — Method of payment

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
F2Temporary suspension for products imported with an authorised release certificate EASA Form 1 or an equivalent certificate
20
Tariff quota44
25
Tariff quota with certificate confirming the special nature of the product44
28
Tariff quota following outward processing44
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/LOCODE45 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: 44.424896^o/8.774792^o or 50.838068^o/ 4.381508^o
X	EORI number	Use the identification number as specified in the description for D.E. 3/2 Exporter identification n^o. 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.

F27/13.Container supplier type code

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:

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 Council46 (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)	F2I
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
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).

TITLE IIILinguistic references and their codes

Table of linguistic references and their codes

Linguistic references	Codes
— BG Ограничена валидност — CS Omezená platnost — DA Begrænset gyldighed — DE Beschränkte Geltung — EE Piiratud kehtivus — EL Περιορισμένη ισχύς — ES Validez limitada — FR Validité limitée — HR Ograničena valjanost — IT Validità limitata — LV Ierobežots derīgums — LT Galiojimas apribotas — HU Korlátozott érvényű — MT Validità limitata — NL Beperkte geldigheid — PL Ograniczona ważność — PT Validade limitada — RO Validitate limitată — SL Omejena veljavnost — SK Obmedzená platnost' — FI Voimassa rajoitetusti — SV Begränsad giltighet — EN Limited validity	Limited validity — 99200
— BG Освободено — CS Osvobození — DA Fritaget — DE Befreiung — EE Loobutud — EL Απαλλαγή — ES Dispensa — FR Dispense — HR Oslobođeno — IT Dispensa — LV Derīgs bez zīmoga — LT Leista neplombuoti — HU Mentesség — MT Tneħħija — NL Vrijstelling — PL Zwolnienie — PT Dispensa — RO Dispensă — SL Opustitev — SK Upustenie — FI Vapautettu — SV Befrielse — EN Waiver	Waiver — 99201
— BG Алтернативно доказателство — CS Alternativní důkaz — DA Alternativt bevis — DE Alternativnachweis — EE Alternatiivsed tõendid — EL Εναλλακτική απόδειξη — ES Prueba alternativa — FR Preuve alternative — HR Alternativni dokaz — IT Prova alternativa — LV Alternatīvs pierādījums — LT Alternatyvusis įrodymas — HU Alternatív igazolás — MT Prova alternattiva — NL Alternatief bewijs — PL Alternatywny dowód — PT Prova alternativa — RO Probă alternativă — SL Alternativno dokazilo — SK Alternatívny dôkaz — FI Vaihtoehtoinen todiste — SV Alternativt bevis — EN Alternative proof	Alternative proof — 99202
— BG Различия: митническо учреждение, където са представени стоките …… (наименование и държава) — CS Nesrovnalosti: úřad, kterému bylo zboží předloženo …… (název a země) — DA Forskelle: det sted, hvor varerne blev frembudt …… (navn og land) — DE Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte …… (Name und Land) — EE Erinevused: asutus, kuhu kaup esitati …….(nimi ja riik) — EL Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο …… (Όνομα και χώρα) — ES Diferencias: mercancías presentadas en la oficina …… (nombre y país) — FR Différences: marchandises présentées au bureau …… (nom et pays) — HR Razlike: carinarnica kojoj je roba podnesena … (naziv i zemlja) — IT Differenze: ufficio al quale sono state presentate le merci …… (nome e paese) — LV Atšķirības: muitas iestāde, kurā preces tika uzrādītas …… (nosaukums un valsts) — LT Skirtumai: įstaiga, kuriai pateiktos prekės …… (pavadinimas ir valstybė) — HU Eltérések: hivatal, ahol az áruk bemutatása megtörtént …… (név és ország) — MT Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati …… (isem u pajjiż) — NL Verschillen: kantoor waar de goederen zijn aangebracht …… (naam en land) — PL Niezgodności: urząd, w którym przedstawiono towar …… (nazwa i kraj) — PT Diferenças: mercadorias apresentadas na estãncia …… (nome e país) — RO Diferențe: mărfuri prezentate la biroul vamal …… (nume și țara) — SL Razlike: urad, pri katerem je bilo blago predloženo …… (naziv in država) — SK Rozdiely: úrad, ktorému bol tovar predložený …… (názov a krajina). — FI Muutos: toimipaikka, jossa tavarat esitetty …… (nimi ja maa) — SV Avvikelse: tullkontor där varorna anmäldes …… (namn och land) — EN Differences: office where goods were presented …… (name and country)	Differences: office where goods were presented …… (name and country) — 99 203
— BG Извеждането от …………… подлежи на ограничения или такси съгласно Регламент/Директива/Решение № …, — CS Výstup ze …………… podléhá omezením nebo dávkám podle nařízení/směrnice/ rozhodnutí č … — DA Udpassage fra …………… undergivet restriktioner eller afgifter i henhold til forordning/direktiv/ afgørelse nr. … — DE Ausgang aus ……………- gemäß Verordnung/Richtlinie/Beschluss Nr. … Beschränkungen oder Abgaben unterworfen. — EE … territooriumilt väljumise suhtes kohaldatakse piiranguid ja makse vastavalt määrusele/direktiivile/otsusele nr… — EL Η έξοδος από …………… υποβάλλεται σε περιορισμούς ή σε επιβαρύνσεις από τον Κανονισμό/την Οδηγία/την Απόφαση αριθ. … — ES Salida de …………… sometida a restricciones o imposiciones en virtud del (de la) Reglamento/Directiva/ Decisión no … — FR Sortie de …………… soumise à des restrictions ou à des impositions par le règlement ou la directive/décision no … — HR Izlaz iz … podliježe ograničenjima ili pristojbama na temelju Uredbe/Direktive/Odluke br. … — IT Uscita dalla ……………soggetta a restrizioni o ad imposizioni a norma del(la) regolamento/direttiva/ decisione n. … — LV Izvešana no …………… piemērojot ierobežojumus vai maksājumus saskaņā ar Regulu/Direktīvu/Lēmumu Nr. …, — LT Išvežimui iš …………… taikomi apribojimai arba mokesčiai, nustatytiReglamentu/ Direktyva/Sprendimu Nr.…, — HU A kilépés …………… területéről a … rendelet/irányelv/határozat szerinti korlátozás vagy teher megfizetésének kötelezettsége alá esik — MT Ħruġ mill- …………… suġġett għall-restrizzjonijiet jew ħlasijiet taħt Regola/ Direttiva/Deċiżjoni Nru … — NL Bij uitgang uit de ………………zijn de beperkingen of heffingen van Verordening/ Richtlijn/Besluit nr. … van toepassing. — PL Wyprowadzenie z …………… podlega ograniczeniom lub opłatom zgodnie z rozporządzeniem/dyrektywą/decyzją nr … — PT Saída da …………… sujeita a restrições ou a imposições pelo(a) Regulamento/ Directiva/Decisão n.o … — RO Ieșire din ……………supusă restricțiilor sau impozitelor prin Regulamentul/ Directiva/Decizia nr … — SL Iznos iz …………… zavezan omejitvam ali obveznim dajatvam na podlagi Uredbe/Direktive/Odločbe št. … — SK Výstup z ……………podlieha obmedzeniam alebo platbám podľa nariadenia/ smernice/rozhodnutia č …. — FI …………… vientiin sovelletaan asetuksen/direktiivin/päätöksen N:o … mukaisia rajoituksia tai maksuja — SV Utförsel från …………… underkastad restriktioner eller avgifter i enlighet med förordning/direktiv/beslut nr … — EN Exit from …………… subject to restrictions or charges under Regulation/Directive/Decision No …	Exit from …………… subject to restrictions or charges under Regulation/Directive/Decision No … — 99 204
— BG Одобрен изпращач — CS Schválený odesílatel — DA Godkendt afsender — DE Zugelassener Versender — EE Volitatud kaubasaatja — EL Εγκεκριμένος αποστολέας — ES Expedidor autorizado — FR Expéditeur agréé — HR Ovlašteni pošiljatelj — IT Speditore autorizzato — LV Atzītais nosūtītājs — LT Įgaliotasis gavėjas — HU Engedélyezett feladó — MT Awtorizzat li jibgħat — NL Toegelaten afzender — PL Upoważniony nadawca — PT Expedidor autorizado — RO Expeditor agreat — SL Pooblaščeni pošiljatelj — SK Schválený odosielateľ — FI Valtuutettu lähettäjä — SV Godkänd avsändare — EN Authorised consignor	Authorised consignor — 99206
— BG Освободен от подпис — CS Podpis se nevyžaduje — DA Fritaget for underskrift — DE Freistellung von der Unterschriftsleistung — EE Allkirjanõudest loobutud — EL Δεν απαιτείται υπογραφή — ES Dispensa de firma — FR Dispense de signature — HR Oslobođeno potpisa — IT Dispensa dalla firma — LV Derīgs bez paraksta — LT Leista nepasirašyti — HU Aláírás alól mentesítve — MT Firma mhux meħtieġa — NL Van ondertekening vrijgesteld — PL Zwolniony ze składania podpisu — PT Dispensada a assinatura — RO Dispensă de semnătură — SL Opustitev podpisa — SK Upustenie od podpisu — FI Vapautettu allekirjoituksesta — SV Befrielse från underskrift — EN Signature waived	Signature waived — 99207
— BG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ — CS ZÁKAZ SOUBORNÉ JISTOTY — DA FORBUD MOD SAMLET SIKKERHEDSSTILLELSE — DE GESAMTBÜRGSCHAFT UNTERSAGT — EE ÜLDTAGATISE KASUTAMINE KEELATUD — EL ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ — ES GARANTÍA GLOBAL PROHIBIDA — FR GARANTIE GLOBALE INTERDITE — HR ZABRANJENO ZAJEDNIČKO JAMSTVO — IT GARANZIA GLOBALE VIETATA — LV VISPĀRĒJS GALVOJUMS AIZLIEGTS — LT NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA — HU ÖSSZKEZESSÉG TILOS — MT MHUX PERMESSA GARANZIJA KOMPRENSIVA — NL DOORLOPENDE ZEKERHEID VERBODEN — PL ZAKAZ KORZYSTANIA Z GWARANCJI — GENERALNEJ — PT GARANTIA GLOBAL PROIBIDA — RO GARANȚIA GLOBALĂ INTERZISĂ — SL PREPOVEDANO SKUPNO ZAVAROVANJE — SK ZÁKAZ CELKOVEJ ZÁRUKY — FI YLEISVAKUUDEN KÄYTTÖ KIELLETTY — SV SAMLAD SÄKERHET FÖRBJUDEN — EN COMPREHENSIVE GUARANTEE PROHIBITED	COMPREHENSIVE GUARANTEE PROHIBITED — 99208
— BG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ — CS NEOMEZENÉ POUŽITÍ — DA UBEGRÆNSET ANVENDELSE — DE UNBESCHRÄNKTE VERWENDUNG — EE PIIRAMATU KASUTAMINE — ΕL ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ — ES UTILIZACIÓN NO LIMITADA — FR UTILISATION NON LIMITÉE — HR NEOGRANIČENA UPORABA — IT UTILIZZAZIONE NON LIMITATA — LV NEIEROBEŽOTS IZMANTOJUMS — LT NEAPRIBOTAS NAUDOJIMAS — HU KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT — MT UŻU MHUX RISTRETT — NL GEBRUIK ONBEPERKT — PL NIEOGRANICZONE KORZYSTANIE — PT UTILIZAÇÃO ILIMITADA — RO UTILIZARE NELIMITATĂ — SL NEOMEJENA UPORABA — SK NEOBMEDZENÉ POUŽITIE — FI KÄYTTÖÄ EI RAJOITETTU — SV OBEGRÄNSAD ANVÄNDNING — EN UNRESTRICTED USE	UNRESTRICTED USE — 99209
— BG Разни — CS Různí — DA Diverse — DE Verschiedene — EE Erinevad — EL Διάφορα — ES Varios — FR Divers — HR Razni — IT Vari — LV Dažādi — LT Įvairūs — HU Többféle — MT Diversi — NL Diverse — PL Różne — PT Diversos — RO Diverși — SL Razno — SK Rôzne — FI Useita — SV Flera — EN Various	Various — 99211
— BG Насипно — CS Volně loženo — DA Bulk — DE Lose — EE Pakendamata — EL Χύμα — ES A granel — FR Vrac — HR Rasuto — IT Alla rinfusa — LV Berams(lejams) — LT Nesupakuota — HU Ömlesztett — MT Bil-kwantità — NL Los gestort — PL Luzem — PT A granel — RO Vrac — SL Razsuto — SK Voľne ložené — FI Irtotavaraa — SV Bulk — EN Bulk	Bulk — 99212
— BG Изпращач — CS Odesílatel — DA Afsender — DE Versender — EE Saatja — EL Αποστολέας — ES Expedidor — FR Expéditeur — HR Pošiljatelj — IT Speditore — LV Nosūtītājs — LT Siuntėjas — HU Feladó — MT Min jikkonsenja — NL Afzender — PL Nadawca — PT Expedidor — RO Expeditor — SL Pošiljatelj — SK Odosielateľ — FI Lähettäjä — SV Avsändare — EN Consignor	Consignor — 99213

ANNEX 12-01

Formats and codes of the common data requirements for the registration of economic operators and other persons

INTRODUCTORY NOTES

1.
The formats and the codes included in this Annex are applicable in relation with the data requirements for the registration of economic operators and other persons.
2.
Title I includes the formats of the data elements.
3.
Whenever the information for the registration of economic operators and other persons dealt with in Annex 12-01 to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title II shall be applied.
4.
The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:
1. a
  alphabetic
2. n
  numeric
3. an
  alphanumeric
The number following the code indicates the admissible data length. The following applies.
The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.
Examples of field lengths and formats:
1. a1
  1 alphabetic character, fixed length
2. n2
  2 numeric characters, fixed length
3. an3
  3 alphanumeric characters, fixed length
4. a..4
  up to 4 alphabetic characters
5. n..5
  up to 5 numeric characters
6. an..6
  up to 6 alphanumeric characters
7. n..7,2
  up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float.

TITLE IFormats of the common data requirements for the registration of economic operators and other persons

D.E No	D.E. name	D.E. format(Type/length)	Code-list in Title II(Y/N)	Cardinality	Notes
1	EORI number	an..17	N	1x	The structure of the EORI number is defined in Title II
2	Full name of the person	an..512	N	1x
3	Address of establishment/address of residence	Street and number: an..70 Postcode: an..9 City: an..35 Country Code: a2	N	1x	The country code as defined in Title II regarding the country code of D.E. 1 EORI number shall be used.
4	Establishment in the customs territory of the Union	n1	Y	1x
5	VAT identification number(s)	Country Code: a2 VAT identification number an..15	N	99x	The format of the VAT identification number is defined in Article 215 of Council Directive 2006/112/EC on the common system of value added tax.
6	Legal status	an..50	N	1x
7	Contact information	Contact person name: an..70 Street and number: an..70 Postcode: an..9 City: an..35 telephone number: an..50 fax number: an..50 Email address an..50	N	9x
8	Third country unique identification number	an..17	N	99x
9	Consent to disclosure of personal data listed in points 1, 2 and 3	n1	Y	1x
10	Short name	an..70	N	1x
11	Date of establishment	n8 F4(yyyymmdd)	N	1x
12	Type of person	n1	Y	1x
13	Principal economic activity	an4	Y	1x
14	Start date of the EORI number	n8 (yyyymmdd)	N	1x
15	Expiry date of the EORI number	n8 (yyyymmdd)	N	1x

TITLE IICodes in relation with the common data requirementsfor the registration of economic operators and other persons

CODES

1.INTRODUCTION

This Title contains the codes to be used for the registration of economic operators and other persons.

2.CODES

1EORI number

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 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. The Commission regularly publishes regulations updating the list of country codes.

4Establishment in the customs territory of the Union

0

Not established in the customs territory of the Union

1

Established in the customs territory of the Union

9Consent to disclosure of personal data listed in points 1, 2 and 3

0

Not to be published

1

To be published

12Type of person

The following codes shall be used:

1
Natural person
2
Legal person
3
Association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts.

13Principal economic activity

Principal economic activity code at 4 digit level in accordance with the Statistical Classification of Economic Activities in the European Community (NACE; Regulation (EC) No 1893/2006) as listed in the business register of the Member State concerned.

ANNEX 12-02

Binding origin information decisions

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F4ANNEX 12-03

TAG TO BE AFFIXED ON HOLD BAGGAGE CHECKED IN A UNION AIRPORT (Article 44)

1.CHARACTERISTICS

The tag referred to in Article 44 shall be designed in such a way as to prevent its re-use.

(a)
The tag shall bear a green stripe of a least 5 mm width along the full length of the two edges of its routing and identification sections. Moreover, those green stripes may extend also to other parts of the baggage tag, with the exception of all areas showing the bar coded tag number which must be printed on an unobscured white background. (See specimens at 2(a))
(b)
For ‘expedite baggage’, the tag shall be with green instead of red stripes along its edges. (See specimen at 2(b))

2.MODELS

ANNEX 21-01

List of surveillance data elements referred to in Article 55(1)

D.E order No	D.E. name	Format(as defined in Annex B)	Cardinality
D.E order No	D.E. name	Format(as defined in Annex B)	Header level	Item level
1/1	Declaration type	Same as data element order number 1/1
1/2	Additional Declaration type	Same as data element order number 1/2
1/6	Goods item number	Same as data element order number 1/6
1/10	Procedure	Same as data element order number 1/10
1/11	Additional Procedure	Same as data element order number 1/11
2/3	Documents produced, certificates and authorisations, additional references	Same as data element order number 2/3
3/2	F1Exporter Identification N^o	Same as data element order number 3/2
3/10	F1Consignee Identification N^o	Same as data element order number 3/10
3/16	F1Importer Identification N^o	Same as data element order number 3/16
3/18	F1Declarant Identification N^o	Same as data element order number 3/18
3/39	F1Holder of the authorisation identification n^o	Same as data element order number 3/39
F33/40	Additional fiscal references identification n^o	Same as data element order number 3/40
4/3	Calculation of taxes — Tax type	Same as data element order number 4/3
4/4	Calculation of taxes — Tax base	Same as data element order number 4/4
4/5	Calculation of taxes — Tax rate	Same as data element order number 4/5
4/6	Calculation of taxes — Payable tax amount	Same as data element order number 4/6
4/8	Calculation of taxes — Method of payment	Same as data element order number 4/8
4/16	Valuation method	Same as data element order number 4/16
4/17	Preference	Same as data element order number 4/17
5/8	Country of destination code	Same as data element order number 5/8
5/14	Country of dispatch/export code	Same as data element order number 5/14
5/15	Country of origin code	Same as data element order number 5/15
5/16	Country of preferential origin code	Same as data element order number 5/16
6/1	Net mass (kg)	Same as data element order number 6/1
6/2	Supplementary units	Same as data element order number 6/2
6/5	Gross mass (kg)	Same as data element order number 6/5
6/8	Description of goods	Same as data element order number 6/8
6/10	Number of packages	Same as data element order number 6/10
6/14	Commodity code — Combined nomenclature code	Same as data element order number 6/14
6/15	Commodity code — TARIC code	Same as data element order number 6/15
6/16	Commodity code — TARIC additional code(s)	Same as data element order number 6/16
6/17	Commodity code — national additional code(s)	Same as data element order number 6/17
7/2	Container	Same as data element order number 7/2
7/4	Mode of transport at the border	Same as data element order number 7/4
7/5	Inland mode of transport	Same as data element order number 7/5
7/10	Container identification number	Same as data element order number 7/10
8/1	Quota order number	Same as data element order number 8/1
8/6	Statistical value	Same as data element order number 8/6
- -	Date of acceptance of the declaration	In compliance with the format of data element order number 5/4	1×
- -	Declaration number (unique reference)	In compliance with the format of the MRN as defined in data element order number 2/1	1×
- -	Issuer	In compliance with the format of data element order number 5/8	1×

ANNEX 21-02

List of surveillance data elements referred to in Article 55(6) and correlation with box declaration and/or format

D.E order No	D.E. name	Format(as defined in Annex B)	Cardinality		Correlation with box declaration and/or format
D.E order No	D.E. name	Format(as defined in Annex B)	Header level	Item level	Correlation with box declaration and/or format
1/10	Procedure	Same as data element order number 1/10			37(1) – n 2
F33/40	Additional fiscal references identification n^o	Same as data element order number 3/40			44 – an ..40
4/4	Calculation of taxes – Tax base47	Same as data element order number 4/4			47 – an ..6 + n ..16,6
4/17	Preference	Same as data element order number 4/17			36 – n 3
5/8	Country of destination code	Same as data element order number 5/8			17a – a 2
5/15	Country of origin code	Same as data element order number 5/15			34a – a 2
6/1	Net mass (kg)	Same as data element order number 6/1			38 – an ..15
6/2	Supplementary units	Same as data element order number 6/2			41 – an ..15
6/14	Commodity code — Combined nomenclature code	Same as data element order number 6/14			33 – n 8
6/15	Commodity code — TARIC code	Same as data element order number 6/15			33 – n 2
6/16	Commodity code — TARIC additional code(s)	Same as data element order number 6/16			33 – an 8
8/1	Quota order number	Same as data element order number 8/1			39 – n 6
8/6	Statistical value	Same as data element order number 8/6			46 – an ..18
- -	Date of acceptance of the declaration	In compliance with the format of data element order number 5/4	1×		date
- -	Declaration number (unique reference)	In compliance with the format of the MRN as defined in data element order number 2/1	1×		an..40
- -	Issuer	In compliance with the format of data element order number 5/8	1×		Issuing Member State – a 2
When Union code entered for (Calculation of taxes – Tax Type) is B00.

ANNEX 22-02

Information certificate INF 4 and application for an information certificate INF 4

Printing instructions:

1.
The form on which the information certificate INF 4 is issued shall be printed on white paper not containing mechanical pulp, sized for writing and weighing between 40 and 65 grams per square metre.
2.
The form shall measure 210 × 297 mm.
3.
Printing of the forms is the responsibility of the Members States; forms shall bear a serial number by which it can be identified. The form shall be printed in one of the official languages of the European Union.
4.
F4Old versions of the forms may also be used until existing stocks are exhausted or until 1 May 2019, whichever is the earliest.

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F5ANNEX 22-06

Annotations:

Amendments (Textual)

Substituted by Commission Implementing Regulation (EU) 2018/604 of 18 April 2018 amending Implementing Regulation (EU) 2015/2447 as regards the procedural rules to facilitate the establishment in the Union of the preferential origin of goods, and repealing Regulations (EEC) No 3510/80 and (EC) No 209/2005.

APPLICATION TO BECOME A REGISTERED EXPORTERfor the purpose of schemes of generalised tariff preferences of the European Union, Norway, Switzerland and Turkey48

1.

Exporter's name, full address and country, contact details, TIN.

2.

Additional contact details including telephone and fax number as well as email address where available (optional).

3.

Specify whether the main activity is producing or trading.

4.

Indicative description of goods which qualify for preferential treatment, including indicative list of Harmonised System headings (or chapters where goods traded fall within more than twenty Harmonised System headings).

5.Undertakings to be given by an exporter

The undersigned hereby:

declares that the above details are correct;
certifies that no previous registration has been revoked; conversely, certifies that the situation which led to any such revocation has been remedied;
undertakes to make out statements on origin only for goods which qualify for preferential treatment and comply with the origin rules specified for those goods in the Generalised System of Preferences;
undertakes to maintain appropriate commercial accounting records for production/supply of goods qualifying for preferential treatment and to keep them for at least three years from the end of the calendar year in which the statement on origin was made out;
undertakes to immediately notify the competent authority of changes as they arise to his registration data since acquiring the number of registered exporter;
undertakes to cooperate with the competent authority;
undertakes to accept any checks on the accuracy of his statements on origin, including verification of accounting records and visits to his premises by the European Commission or Member States' authorities, as well as the authorities of Norway, Switzerland and Turkey;
undertakes to request the revocation of his registration in the system, should he no longer meet the conditions for exporting any goods under the scheme;
undertakes to request the revocation of his registration in the system, should he no longer intend to export such goods under the scheme.

…

Place, date, signature of authorised signatory, name and job title49

6.Prior specific and informed consent of exporter to the publication of his data on the public website

The undersigned is hereby informed that the information supplied in this declaration may be disclosed to the public via the public website. The undersigned accepts the publication of this information via the public website. The undersigned may withdraw his consent to the publication of this information via the public website by sending a request to the competent authorities responsible for the registration.

…

Place, date, signature of authorised signatory, name and job title49

7.Box for official use by competent authority

The applicant is registered under the following number:

Registration Number: …
Date of registration …
Date from which the registration is valid …

Signature and stamp49 …

Information noticeconcerning the protection and processing of personal data incorporated in the system

1.

Where the European Commission processes personal data contained in this application to become a registered exporter, Regulation (EC) No 45/2001 of the European Parliament and of the Council on the protection of individuals with regard to the processing of personal data by the Union institutions and bodies and on the free movement of such data applies. Where the competent authorities of a beneficiary country or a third country implementing Directive 95/46/EC of the European Parliament and of the Council on the protection of individuals with regard to the processing of personal data and on the free movement of such data process personal data contained in this application to become a registered exporter, the relevant national provisions implementing that Directive apply.

2.

Personal data in respect of the application to become a registered exporter are processed for the purpose of Union GSP rules of origin as defined in the relevant Union legislation. The said legislation providing for Union GSP rules of origin constitutes the legal basis for processing personal data in respect of the application to become a registered exporter.

3.The competent authority in a country where the application has been submitted is the controller with respect to processing of the data in the REX system.

The list of competent authorities is published on the website of the Commission.

4.

Access to all data of this application is granted through a user ID/password to users in the Commission, the competent authorities of beneficiary countries and the customs authorities in the Member States, Norway, Switzerland and Turkey.

5.

The data of a revoked registration shall be kept by the competent authorities of the beneficiary country in the REX system for ten calendar years. This period shall run from the end of the year in which the revocation of a registration has taken place.

6.

The data subject has a right of access to the data relating to him that will be processed through the REX system and, where appropriate, the right to rectify, erase or block data in accordance with Regulation (EC) No 45/2001 or the national laws implementing Directive 95/46/EC. Any requests for right of access, rectification, erasure or blocking shall be submitted to and processed by the competent authorities of beneficiary countries responsible for the registration, as appropriate. Where the registered exporter has submitted a request for the exercise of that right to the Commission, the Commission shall forward such requests to the competent authorities of the beneficiary country concerned. If the registered exporter failed to obtain his rights from the controller of data, the registered exporter shall submit such request to the Commission acting as controller. The Commission shall have the right to rectify, erase or block the data.

7.Complaints can be addressed to the relevant national data protection authority. The contact details of the national data protection authorities are available on the website of the European Commission, Directorate-General for Justice: (http://ec.europa.eu/justice/data-protection/bodies/authorities/eu/index_en.htm#h2-1).

Where the complaint concerns processing of data by the European Commission, it should be addressed to the European Data Protection Supervisor (EDPS) (http://www.edps.europa.eu/EDPSWEB/).

F6ANNEX 22-06A

Annotations:

Amendments (Textual)

Inserted by Commission Implementing Regulation (EU) 2018/604 of 18 April 2018 amending Implementing Regulation (EU) 2015/2447 as regards the procedural rules to facilitate the establishment in the Union of the preferential origin of goods, and repealing Regulations (EEC) No 3510/80 and (EC) No 209/2005.

APPLICATION TO BECOME A REGISTERED EXPORTERfor the purpose of the registration of exporters of the Member States

1.

Exporter's name, full address and country, contact details, EORI number.

2.

Additional contact details including telephone and fax number as well as email address where available (optional).

3.

Specify whether the main activity is producing or trading.

4. 5.Undertakings to be given by an exporter

The undersigned hereby:

declares that the above details are correct;
certifies that no previous registration has been revoked; conversely, certifies that the situation which led to any such revocation has been remedied;
undertakes to make out statements on origin and other documents on origin only for goods which qualify for preferential treatment and comply with the origin rules specified for those goods in the preferential arrangement concerned;
undertakes to maintain appropriate commercial accounting records for production/supply of goods qualifying for preferential treatment and to keep them for as long as required by the preferential arrangement concerned, and at least three years from the end of the calendar year in which the statement on origin or the other document on origin was made out;
undertakes to immediately notify the customs authorities of changes as they arise to his registration data since acquiring the number of registered exporter;
undertakes to cooperate with the customs authorities;
undertakes to accept any checks on the accuracy of his statements on origin or other documents on origin, including verification of accounting records and visits to his premises by the European Commission or Member States' authorities;
undertakes to request the revocation of his registration in the system, should he no longer meet the conditions for applying the Registered Exporter system;
undertakes to request the revocation of his registration in the system, should he no longer intend to use the Registered Exporter system.

…

Place, date, signature of authorised signatory, name and job title50

6.Prior specific and informed consent of exporter to the publication of his data on the public website

…

Place, date, signature of authorised signatory, name and job title50

7.Box for official use by customs authorities

The applicant is registered under the following number:

Registration Number: …
Date of registration …
Date from which the registration is valid …

Signature and stamp50 …

Information noticeconcerning the protection and processing of personal data incorporated in the system

1.

2.

Personal data in respect of the application to become a registered exporter are processed for the purposes of the rules of origin of the relevant preferential trade arrangements of the Union. The rules of origin laid down in Commission Implementing Regulation (EU) 2015/2447 constitute the legal bases for processing personal data in respect of the application to become a registered exporter.

3.The customs authorities in a country where the application has been submitted is the controller with respect to processing of the data in the REX system.

The list of customs departments is published on the website of the Commission.

4.

Access to all data of this application is granted through a user ID/password to users in the Commission, and the customs authorities in the Member States, Norway, Switzerland and Turkey.

5.

The data of a revoked registration shall be kept by the customs authorities of Member States in the REX system for ten calendar years. This period shall run from the end of the year in which the revocation of a registration has taken place.

6.

The data subject has a right of access to the data relating to him that will be processed through the REX system and, where appropriate, the right to rectify, erase or block data in accordance with Regulation (EC) No 45/2001 or the national laws implementing Directive 95/46/EC of the European Parliament and of the Council on the protection of individuals with regard to the processing of personal data and on the free movement of such data. Any requests for right of access, rectification, erasure or blocking shall be submitted to and processed by the customs authorities of Member States responsible for the registration, as appropriate. Where the registered exporter has submitted a request for the exercise of that right to the Commission, the Commission shall forward such requests to the customs authorities of Member States concerned, respectively. If the registered exporter failed to obtain his rights from the controller of data, the registered exporter shall submit such request to the Commission acting as controller. The Commission shall have the right to rectify, erase or block the data.

7.Complaints can be addressed to the relevant national data protection authority. The contact details of the national data protection authorities are available on the website of the European Commission, Directorate-General for Justice: (http://ec.europa.eu/justice/data-protection/bodies/authorities/eu/index_en.htm#h2-1).

Where the complaint concerns processing of data by the European Commission, it should be addressed to the European Data Protection Supervisor (EDPS) (http://www.edps.europa.eu/EDPSWEB/).

ANNEX 22-07

Statement on origin

F1To be made out on any commercial documents showing the name and full address of the exporter and consignee as well as a description of the products and the date of issue51.

French version

L’exportateur … (Numéro d’exportateur enregistré52,53,54) des produits couverts par le présent document déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle …55 au sens des règles d’origine du Système des préférences tarifaires généralisées de l’Union européenne et que le critère d’origine satisfait est … …56.

English version

The exporter … (Number of Registered Exporter52,53,54) of the products covered by this document declares that, except where otherwise clearly indicated, these products are of … preferential origin52 according to rules of origin of the Generalised System of Preferences of the European Union and that the origin criterion met is … …56.

Spanish version

El exportador … (Número de exportador registrado52,53,54) de los productos incluidos en el presente documento declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial …52) en el sentido de las normas de origen del Sistema de preferencias generalizado de la Unión europea y que el criterio de origen satisfecho es … ….56.

ANNEX 22-08

Certificate of origin Form A

1.

Certificates of origin Form A must conform to the specimen shown in this Annex. The use of English or French for the notes on the reverse of the certificate shall not be obligatory. Certificates shall be made out in English or French. If completed by hand, entries must be in ink and in capital letters.

2.Each certificate shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length and in the width may be allowed. The paper used shall be white writing paper, sized, not containing mechanical pulp and weighing not less than 25 g/m². It shall have a printed green guilloche-pattern background making any falsification by mechanical or chemical means apparent to the eye.

If the certificates have several copies, only the top copy which is the original shall be printed with a printed green guilloche-pattern background.

3.

Each certificate shall bear a serial number, printed or otherwise, by which it can be identified.

4.

Certificates bearing older versions of the notes on the back of the form may also be used until existing stocks are exhausted.

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F1ANNEX 22-09

Invoice declaration

The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

French version

L'exportateur des produits couverts par le présent document [autorisation douanière no57 déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle …58 au sens des règles d'origine du Système des préférences tarifaires généralisées de l'Union européenne …59 et60.

English version

The exporter of the products covered by this document (customs authorisation No …57 declares that, except where otherwise clearly indicated, these products are of … preferential origin58 according to rules of origin of the Generalised System of Preferences of the European Union59 and60.

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera n^o …57 declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial …58 en el sentido de las normas de origen del Sistema de preferencias generalizado de la Unión europea59 y60.

(place and date)61

(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)62

ANNEX 22-10

Movement certificate EUR.1 and relevant applications

(1)

Movement certificate EUR.1 shall be made out on the form of which a specimen appears in this Annex. This form shall be printed in one of the official languages of the Union. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State or territory. If they are handwritten, they shall be completed in ink and in capital letters.

(2)

Each certificate shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing not containing mechanical pulp and weighing not less than 25 g/m². It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

(3)

The competent authorities of the exporting State or territory may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

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ANNEX 22-13 — IA

Invoice declaration

The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

Bulgarian version

Износителят на продуктите, обхванати от този документ (митническо разрешение № …63), декларира, че освен където е отбелязано друго, тези продукти са с … преференциален произход64.

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera n^o …63) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial…64.

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …63) prohlašuje, že kromě zřetelně označených mají tyto výrobky preferenční původ v …64.

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. …63), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i …64.

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. …63) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte …64 Ursprungswaren sind.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolli loa nr. …63) deklareerib, et need tooted on …64 sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο [άδεια τελωνείου υπ’ αριθ. …63] δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής …64.

English version

The exporter of the products covered by this document (customs authorisation No …63) declares that, except where otherwise clearly indicated, these products are of …64 preferential origin.

French version

L’exportateur des produits couverts par le présent document [autorisation douanière n^o …63] déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle …64.

Croatian version

Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. …63) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi …64 preferencijalnog podrijetla.

Italian version

L’esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. …63] dichiarache, salvo indicazione contraria, le merci sono di origine preferenziale …64.

Latvian version

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …63), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …64.

Lithuanian version

Šiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr …63) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra …64 preferencinės kilmės prekės.

Hungarian version

F1A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …63) kijelentem, hogy eltérő egyértelmű jelzés hiányában az áruk preferenciális …64 származásúak.

Maltese version

L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. …63) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali …64.

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. …63), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële …oorsprong zijn64.

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …63) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …64 preferencyjne pochodzenie.

Portuguese version

O exportador dos produtos cobertos pelo presente documento [autorização aduaneira n.^o …63], declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial …64.

Romanian version

Exportatorul produselor ce fac obiectul acestui document [autorizația vamală nr. …63] declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială …64.

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št. …63) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno …64 poreklo.

Slovak version

Vývozca výrobkov uvedených v tomto dokumente [číslo povolenia …63] vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …64.

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa nro …63) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja …64 alkuperätuotteita.

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr …63) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande … ursprung64.

…65

(Place and date)

…66

(Signature of exporter; in addition the name of the person signing the declaration has to be indicated in clear script)

ANNEX 22-14

Certificate of origin for certain products subject to special non-preferential import arrangements

Introductory notes:

1.
The period of validity of the certificate of origin shall be 12 months from the date of issue by the issuing authorities.
2.
Certificates of origin shall consist only of a single sheet identified by the word ‘original’ next to the title of the document. If additional copies are necessary, they shall bear the designation ‘copy’ next to the title of the document. The customs authorities in the Union shall accept as valid only the original of the certificate of origin.
3.
Certificates of origin shall measure 210 × 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used shall be white, not containing mechanical pulp, and shall weigh not less than 40 g/m². The face of the original shall have a printed yellow guilloche pattern background making any falsification by mechanical or chemical means apparent.
4.
Certificates of origin shall be printed and completed in typescript in one of the official languages of the Union. Entries must not be erased or overwritten. Any changes shall be made by crossing out the wrong entry and, if necessary, adding the correct particulars. Such changes shall be initialled by the person making them and endorsed by the issuing authorities.
All the additional particulars required for implementation of the Union legislation governing the special import arrangements shall be entered in box 5 of the certificate of origin.
Unused spaces in boxes 5, 6 and 7 shall be struck through in such a way that nothing can be added at a later stage.
5.
Each certificate of origin shall bear a serial number, whether or not printed, by which it can be identified, and shall be stamped by the issuing authority and signed by the person or persons empowered to do so.
6.
Certificates of origin issued retrospectively shall bear in Box 5 the following indication in one of the official languages of the European Union:
- Expedido a posteriori,
- Udstedt efterfølgende,
- Nachträglich ausgestellt,
- Εκδοθέν εκ των υστέρων,
- Issued retrospectively,
- Délivré a posteriori,
- Rilasciato a posteriori,
- Afgegeven a posteriori,
- Emitido a posteriori,
- Annettu jälkikäteen/utfärdat i efterhand,
- Utfärdat i efterhand,
- Vystaveno dodatečně,
- Välja antud tagasiulatuvalt,
- Izsniegts retrospektīvi,
- Retrospektyvusis išdavimas,
- Kiadva visszamenőleges hatállyal,
- Maħruġ retrospettivament,
- Wystawione retrospektywnie,
- Vyhotovené dodatočne,
- издаден впоследствие,
- Eliberat ulterior,
- Izdano naknadno.
7.
F4Certificates bearing in the top right box the text of the old version ‘CERTIFICATE OF ORIGIN for imports of agricultural products into the European Economic Community’ and in the box ‘Notes’ the text of the old version, may also be used until existing stocks are exhausted or until 1 May 2019, whichever is the earliest.

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ANNEX 22-15

Supplier’s declaration for products having preferential origin status

The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

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ANNEX 22-16

Long-term supplier’s declaration for products having preferential origin status

The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

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ANNEX 22-17

Supplier’s declaration for products not having preferential origin status

The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

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ANNEX 22-18

Long-term supplier’s declaration for products not having preferential origin status

The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

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ANNEX 22-19

Requirements for drawing up replacement certificates of origin Form A

1.

The top right-hand box of the replacement certificate of origin FORM A (replacement certificate) shall indicate the name of the intermediary country where it is issued.

2.

Box 4 of the replacement certificate shall contain the words ‘Replacement certificate’ or ‘Certificat de remplacement’, as well as the date of issue of the initial proof of origin and its serial number.

3.

The name of the re-exporter shall be given in box 1 of the replacement certificate.

4.

The name of the final consignee may be given in box 2 of the replacement certificate.

5.

All particulars of the re-exported products appearing on the initial proof of origin shall be transferred to boxes 3 to 9 of the replacement certificate and references to the re-exporter’s invoice may be given in box 10 of the replacement certificate.

6.

The endorsement made by the customs office issuing the replacement certificate shall be placed in box 11 of the replacement certificate.

7.

The particulars in box 12 of the replacement certificate concerning the country of origin shall be identical to those particulars in the initial proof of origin. This box shall be signed by the re-exporter.

ANNEX 22-20

Requirements for drawing up replacement statements on origin

1.Where a statement on origin is replaced, the re-consignor shall indicate the following on the initial statement on origin:

(a)
the particulars of the replacement statement(s);
(b)
his name and address;
(c)
the consignee or consignees in the Union or, where applicable, in Norway or Switzerland.

2.

The initial statement on origin shall be marked ‘Replaced’, ‘Remplacée’ or‘Sustituida’.

3.The re-consignor shall indicate the following on the replacement statement on origin:

(a)
all particulars of the re-consigned products taken from the initial proof;
(b)
the date on which the initial statement on origin was made out;
(c)
the particulars of the initial statement on origin as set out in Annex 22-07, including — where appropriate — information about cumulation applied;
(d)
his name and address and, where applicable, his number of registered exporter;
(e)
the name and address of the consignee or consignees in the Union or, where applicable, in Norway or Switzerland;
(f)
the date and place of the replacement.

4.

The replacement statement on origin shall be marked ‘Replacement statement’, ‘Attestation de remplacement’ or ‘Comunicación de sustitución’.

ANNEX 23-01

Air transport costs to be included in the customs value

1.The following table shows:

(a)
third countries listed by continents and zones (column 1);
(b)
the percentages which represent the part of the air transport costs to be included in the customs value (column 2).

2.

When goods are shipped from countries or airports not included in the following table, other than the airports referred to in paragraph 3, the percentage given for the airport nearest to that of departure shall be taken.

3.As regards the French overseas departments which are part of the customs territory of the Union, the following rules shall apply:

(a)
for goods shipped directly from third countries to these departments, the whole of the air transport costs shall be included in the customs value;
(b)
for goods shipped from third countries to the European part of the Union after being transhipped or unloaded in one of those departments, only the air transport costs which would be incurred if the goods were destined to those departments shall be included in the customs value;
(c)
for goods shipped from third countries to those departments after being transhipped or unloaded in an airport of the European part of the Union, the air transport costs to be included in the customs value shall be the result of the application of the percentage given in the following table with reference to the flight from the airport of departure to the airport of transhipment or unloading.

The transhipment or unloading shall be certified by an appropriate endorsement by the customs authorities on the air waybill or other air transport document. Failing this certification, the provisions of Article 137 apply.

1	2
Country of dispatch	Percentage of total air transport costs to be included in the customs value
AMERICA
Zone A Canada: Gander, Halifax, Moncton, Montreal, Ottawa, Quebec, Toronto United States of America: Akron, Albany, Atlanta, Baltimore, Boston, Buffalo, Charleston, Chicago, Cincinnati, Columbus, Detroit, Indianapolis, Jacksonville, Kansas City, Lexington, Louisville, Memphis, Milwaukee, Minneapolis, Nashville, New Orleans, New York, Philadelphia, Pittsburgh, St Louis, Washington DC. Greenland	70
Zone B Canada: Edmonton, Vancouver, Winnipeg United States of America: Albuquerque, Austin, Billings, Dallas, Denver, Houston, Las Vegas, Los Angeles, Miami, Oklahoma, Phoenix, Portland, Puerto Rico, Salt Lake City, San Francisco, Seattle Central America: all Countries South America: all Countries	78
Zone C United States of America: Anchorage, Fairbanks, Honolulu, Juneau	89
AFRICA
Zone D Algeria, Egypt, Libya, Morocco, Tunisia	33
Zone E Benin, Burkina Faso, Cameroon, Cape Verde, Central African Republic, Chad, Ivory Coast, Djibouti, Ethiopia, Gambia, Ghana, Guinea, Guinea-Bissau, Liberia, Mali, Mauritania, Niger, Nigeria, Senegal, Sierra Leone, Sudan, Togo	50
Zone F Burundi, Democratic Republic of Congo, Congo, Equatorial Guinea, Gabon, Kenya, Rwanda, Sao Tomé and Principe, Seychelles, Somalia, St. Helena, Tanzania, Uganda	61
Zone G Angola, Botswana, Comoros, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, Namibia, Republic of South Africa, Swaziland, Zambia, Zimbabwe	74
ASIA
Zone H Armenia, Azerbaijan, Georgia, Iran, Iraq, Israel, Jordan, Kuwait, Lebanon, Syria	27
Zone I Bahrain, Muscat and Oman, Qatar, Saudi Arabia, United Arab Emirates, Yemen	43
Zone J Afghanistan, Bangladesh, Bhutan, India, Nepal, Pakistan	46
Zone K Russia: Novosibirsk, Omsk, Perm, Sverdlovsk Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, Uzbekistan	57
Zone L Russia: Irkutsk, Kirensk, Krasnoyarsk Brunei, China, Indonesia, Hong Kong, Kampuchea, Laos, Macao, Malaysia, Maldives, Mongolia, Myanmar, Philippines, Singapore, Sri Lanka, Taiwan, Thailand, Vietnam	70
Zone M Russia: Khabarovsk, Vladivostok Japan, Korea (North), Korea (South)	83
AUSTRALIA and OCEANIA
Zone N Australia and Oceania: all Countries	79
EUROPE
Zone O Russia: Gorky, Samara, Moscow, Orel, Rostov, Volgograd, Voronej Iceland, Ukraine	30
Zone P Albania, Belarus, Bosnia-Herzegovina, Faroe Islands, ~~F8former Yugoslav Republic of Macedonia~~, Kosovo, Moldova, Montenegro, F3North Macedonia, Norway, Serbia, Turkey	15
Zone Q Switzerland	5

ANNEX 23-02

LIST OF GOODS REFERRED TO IN ARTICLE 142(6)Valuation of certain perishable goods imported on consignment in accordance with Article 74(2)(c) of the Code

1.

The following table shows the list of products and the respective periods for which the Commission will make available a Unit price to be used as the basis for the determination of the customs value of whole fruit and vegetables, of a single kind, imported on consignment only. In such a case, the customs declaration is definitive, as far as the determination of the customs value is concerned.

2.

For the purpose of determining the customs value of products referred to in the present annex and imported on consignment, a unit price per 100 kg net is established for each product. Such price is considered representative with respect to the importation of such products in the Union.

3.

The unit prices are used to determine the customs value of the imported goods for periods of 14 days, each period beginning on a Friday. The reference period for determining the unit prices is the preceding period of 14 days ending on the Thursday preceding the week during which new unit prices are to be established. In particular circumstances, the Commission may decide to extend the period of validity period for further 14 days. Member States will be promptly informed of such decision.

4.The unit prices which the Member states supply to the Commission shall be calculated on the basis of the gross proceeds of sales recorded at the first commercial level after importation, and deducting the following elements from these figures:

a marketing margin for the marketing centres,
the costs of transport, insurance and associated costs within the customs territory,
import duties and other charges which are not to be included in the customs value.

The Unit prices will be notified in Euro. If applicable, the rate of conversion to be used is that specified in Article 146.

5.

Member States may fix standard amounts for deduction in respect of transport, insurance and associated costs in accordance with point 4. Such standard amounts and the methods for calculating them shall be made known to the Commission.

6.

The prices are notified to the Commission (DG TAXUD) not later 12 noon on the Monday during the week in which the unit prices are made available. If that day is a non-working day, the notification will take place on the working day immediately preceding that day. The communication to the Commission will include also the indication of the approximate quantities of product on which the unit prices were calculated.

7.

Following receipt of the unit prices by the Commission, these figures are reviewed and subsequently disseminated via TARIC. Unit prices only apply if they are disseminated by the Commission.

8.

The Commission may decide not to accept, and consequently not to disseminate, the unit prices for one or more products where these prices would be significantly different in relation to the previous published prices, taking in particular account factors such as quantity and seasonality. Where necessary, the Commission will make enquiries with the relevant customs authorities to solve such cases.

9.

To assist this process, Member States shall supply annual import statistics, for the products listed in the following table before 30 September in the current year, with reference to the preceding year. These statistics will concern the total imported quantities of each product, and will also indicate the proportion of products imported on consignment.

10.

Based on such statistics, the Commission will establish which Member States will be in charge of notifying Unit prices for each product for the following year, informing them by 30 November at the latest.

F1LIST OF GOODS REFERRED TO IN ARTICLE 142(6)

CN (TARIC) Code	Description of Goods	Period of validity
0701 90 50	New potatoes	1.1 to 30.6
0703 10 19	Onions	1.1 to 31.12
0703 20 00	Garlic	1.1 to 31.12
0708 20 00	Beans	1.1 to 31.12
0709 20 00 10	Asparagus green	1.1 to 31.12
0709 20 00 90	Asparagus other	1.1 to 31.12
0709 60 10	Sweet peppers	1.1 to 31.12
0714 20 10	Sweet potatoes, fresh, whole, intended for human consumption	1.1 to 31.12
0804 30 00 90	Pineapples other than dried	1.1 to 31.12
0804 40 00 10	Avocados fresh	1.1 to 31.12
0805 10 20	Sweet oranges, fresh	1.6 to 30.11
0805 20 10 05	Clementines fresh	1.3 to 31.10
0805 20 30 05	Monreales and satsumas fresh	1.3 to 31.10
0805 20 50 07 0805 20 50 37	Mandarins and wilkings fresh	1.3 to 31.10
0805 20 70 05 0805 20 90 05 0805 20 90 09	Tangerines and other fresh	1.3 to 31.10
0805 40 00 11 0805 40 00 31	Grapefruit and Pomelos, fresh: white	1.1 to 31.12
0805 40 00 19 0805 40 00 39	Grapefruit and Pomelos, fresh:: pink	1.1 to 31.12
0805 50 90 11 0805 50 90 19	Limes (Citrus aurantifolia, Citrus latifolia) fresh	1.1 to 31.12
0806 10 10	Table grapes	21.11 to 20.7
0807 11 00	Watermelons	1.1 to 31.12
0807 19 00 50	Amarillo, Cuper, Honey dew (including Cantalene), Onteniente, Piel de Sapo (including Verde Liso), Rochet, Tendral, Futuro	1.1 to 31.12
0807 19 00 90	Other melons	1.1 to 31.12
0808 30 90 10	Pears Nashi (Pyrus pyrifolia),Ya (Pyrus bretscheideri)	1.5 to 30.6
0808 30 90 90	Pears Other	1.5 to 30.6
0809 10 00	Apricots	1.1 to 31.5 1.8 to 31.12
0809 30 10	Nectarines	1.1 to 10.6 1.10 to 31.12
0809 30 90	Peaches	1.1 to 10.6 1.10 to 31.12
0809 40 05	Plums	1.10 to 10.6
0810 10 00	Strawberries	1.1 to 31.12
0810 20 10	Raspberries	1.1 to 31.12
0810 50 00	Kiwifruit	1.1 to 31.12

F1ANNEX 32-01

GUARANTOR'S UNDERTAKING — INDIVIDUAL GUARANTEE

I.Undertaking by the guarantor

1.The undersigned67 …

Resident68 at …

hereby jointly and severally guarantees, at the office of guarantee of …

up to a maximum amount of …

in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Republic of Croatia, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland), and the Republic of Iceland, F2the Republic of North Macedonia, the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the Republic of Turkey69, the Principality of Andorra and the Republic of San Marino70, any amount for which the person providing this guarantee71: …

may be or become liable to the abovementioned countries for debt in the form of duty and other charges72 with respect to the goods described below covered by the following customs operation73: …

Goods description: …

2.The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the customs authorities, that the special procedure other than the end-use procedure has been discharged, the customs supervision of end-use goods or the temporary storage has ended correctly or, in case of the operations other than special procedures and temporary storage, that the situation of goods has been regularised.

At the request of the undersigned and for any reasons recognized as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.

3.

This undertaking shall be valid from the day of its approval by the office of guarantee. The undersigned shall remain liable for payment of any debt incurred during the customs operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date.

4.For the purpose of this undertaking, the undersigned gives his or her address for service in each of the other countries referred to in point 1 as74

Country	Surname and forenames, or name of firm, and full address

The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for services shall be accepted as duly delivered to him or her.

The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.

The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.

Done at …

on …

…

(Signature)75

II.Approval by the office of guarantee

Office of guarantee …

Guarantor's undertaking approved on …to cover the customs operation effected under customs declaration/temporary storage declaration No …of …76

…

(Stamp and Signature)

F1ANNEX 32-02

GUARANTOR'S UNDERTAKING — INDIVIDUAL GUARANTEE IN THE FORM OF VOUCHERS

COMMON/UNION TRANSIT PROCEDURE

I.Undertaking by the guarantor

1.The undersigned77 …

Resident at78 …

hereby jointly and severally guarantees, at the office of guarantee of …

in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Republic of Croatia, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland), and the Republic of Iceland, F2the Republic of North Macedonia, the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the Republic of Turkey, the Principality of Andorra and the Republic of San Marino79, any amount for which the holder of the procedure may be or become liable to the abovementioned countries for debt in the form of duty and other charges due in connection with the import or export of the goods placed under the Union or common transit procedure, in respect of which the undersigned has undertaken to issue individual guarantee vouchers up to a maximum of EUR 10 000 per voucher.

2.The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested, up to EUR 10 000 per individual guarantee voucher, unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the competent authorities, that the operation has been discharged.

At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.

3.

This undertaking shall be valid from the day of its approval by the office of guarantee. The undersigned shall remain liable for payment of any debt incurred during the Union or common transit operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date.

4.For the purpose of this undertaking, the undersigned gives his or her address for service80 in each of the other countries referred to in point 1 as

Country	Surname and forenames, or name of firm, and full address

The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.

The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.

Done at …

on …

…

(Signature)81

II.Approval by the office of guarantee

Office of guarantee …

Guarantor's undertaking approved on …

…

(Stamp and Signature)

F1ANNEX 32-03

GUARANTOR'S UNDERTAKING — COMPREHENSIVE GUARANTEE

I.Undertaking by the guarantor

1.The undersigned82 …

Resident at83 …

hereby jointly and severally guarantees, at the office of guarantee of …

up to a maximum amount of …

in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Swedenand the United Kingdom of Great Britain and Northern Ireland), and the Republic of Iceland, F2the Republic of North Macedonia, the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the Republic of Turkey84, the Principality of Andorra and the Republic of San Marino85,

any amount for which the person providing this guarantee86: …may be or become liable to the abovementioned countries for debt in the form of duty and other charges87 which may be or have been incurred with respect to the goods covered by the customs operations indicated in point 1a and/or point 1b.

The maximum amount of the guarantee is composed of an amount of:

…

(a)
being 100/50/30 %88 of the part of the reference amount corresponding to an amount of customs debts and other charges which may be incurred, equivalent to the sum of the amounts listed in point 1a,
and
…
(b)
being 100/30 %89 of the part of the reference amount corresponding to an amount of customs debts and other charges which have been incurred, equivalent to the sum of the amounts listed in point 1b,

1a.The amounts forming the part of the reference amount corresponding to an amount of customs debts and, where applicable, other charges which may be incurred are following for each of the purposes listed below90:

(a)
temporary storage — …,
(b)
Union transit procedure/common transit procedure — …,
(c)
customs warehousing procedure — …,
(d)
temporary admission procedure with total relief from import duty — …,
(e)
inward processing procedure — …,
(f)
end-use procedure — …
(g)
if another — indicate the other kind of operation — ….

1b.The amounts forming the part of the reference amount corresponding to an amount of customs debts and, where applicable, other charges which have been incurred are following for each of the purposes listed below91:

(a)
release for free circulation under normal customs declaration without deferred payment — …,
(b)
release for free circulation under normal customs declaration with deferred payment — …,
(c)
release for free circulation under a customs declaration lodged in accordance with Article 166 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code — …,
(d)
release for free circulation under a customs declaration lodged in accordance with Article 182 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code — …,
(e)
temporary admission procedure with partial relief from import duty — …,
(f)
end-use procedure — …92
(g)
if another — indicate the other kind of operation — ….

2.The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested up to the limit of the abovementioned maximum amount, unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the customs authorities, that the special procedure other than the end-use procedure has been discharged, the customs supervision of end-use goods or the temporary storage has ended correctly or, in case of the operations other than special procedures, that the situation of goods has been regularised.

This amount may not be reduced by any sums already paid under the terms of this undertaking unless the undersigned is called upon to pay a debt incurred during a customs operation commenced before the preceding demand for payment was received or within 30 days thereafter.

3.

This undertaking shall be valid from the day of its approval by the office of guarantee. The undersigned shall remain liable for payment of any debt arising during the customs operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date.

4.For the purpose of this undertaking, the undersigned gives his or her address for service93 in each of the other countries referred to in point 1 as

Country	Surname and forenames, or name of firm, and full address

The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.

The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.

Done at …

on …

…

(Signature)94

II.Approval by the office of guarantee

Office of guarantee …

Guarantor's undertaking accepted on …

…

(Stamp and Signature)

ANNEX 32-06

INDIVIDUAL GUARANTEE VOUCHER

Union/common transit

Image_r00024

Image_r00025

Technical requirements for voucher.

The voucher shall be printed on paper free of mechanical pulp, dressed for writing purposes and weighing at least 55 g/m². It shall have a printed guilloche pattern background in red so as to reveal any falsification by mechanical or chemical means. The paper shall be white.

The format shall be 148 by 105 millimetres.

The voucher shall show the name and address of the printer, or a mark by which it may be identified, and an identification number.

ANNEX 33-03

Model of the information memo on the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet

Letter heading of the coordination office initiating the dispute

Addressee: coordinating office covering the offices of temporary importation, or other coordinating office

SUBJECT: ATA CARNET — SUBMISSION OF CLAIM

Be informed that a claim for payment of duties and taxes under the ATA Convention/the Istanbul Convention95 was sent on …96 to our guaranteeing association in respect of:

1.
ATA carnet No:
2.
Issued by the Chamber of Commerce of:
City:
Country:
3.
On behalf of:
Holder:
Address:
4.
Expiry date of carnet:
5.
Date set for re-exportation97:
6.
Number of transit/import voucher98:
7.
Date of endorsement of voucher:
Signature and stamp of the issuing coordinating office.

…

ANNEX 33-04

Taxation form for calculation of duties and taxes resulting from the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet

TAXATION FORM

Of… No…

The following particulars must be given in the order shown:

1.
ATA carnet No:
…
2.
Number of transit/import voucher99:
…
…
3.
Date of endorsement of voucher:
…
4.
Holder and address:
…
5.
Chamber of commerce:
…
6.
Country of origin:
…
7.
Date of expiry of carnet:
…
8.
Date set for the re-exportation of the goods:
…
9.
Customs office of entry:
…
10.
Customs office of temporary admission:
…
11.
Trade description of goods:
…
…
…
12.
CN code:
…
13.
Number of pieces:
…
14.
Weight or volume:
…
15.
Value:
…
16.
Breakdown of duties and taxes:
…
Type Taxable amount Rate Amount Exchange rate
Total:
(Total in words:…)
17.
Customs office:
…
Place and date:
…
SignatureStamp

ANNEX 33-05

Model of discharge indicating that claim proceedings have been initiated with respect to the guaranteeing association in the Member State where the customs debt is incurred in transit procedure under ATA/e-ATA carnet

Letter heading of the coordinating office of the second Member State submitting the claim

Addressee: coordinating office of the first Member State submitting the original claim.

SUBJECT: ATA CARNET — DISCHARGE

Be informed that a claim for payment of duties and taxes under the ATA Convention/Istanbul Convention100 was sent on …101 to our guaranteeing association in respect of:

1.
ATA carnet No:
2.
Issued by the Chamber of Commerce of:
City:
Country:
3.
On behalf of:
Holder:
Address:
4.
Expiry date of the carnet:
5.
Date set for re-exportation102:
6.
Number of transit/import voucher103:
7.
Date of endorsement of voucher:

The present note discharges your responsibility in this file.

Signature and stamp of issuing coordinating office.

ANNEX 33-06

Request for supplementary information where goods are situated in another Member State

Image_r00026

Image_r00027

Image_r00028

Image_r00029

ANNEX 33-07

EUROPEAN UNION REPAYMENT OR REMISSION OF DUTY

Image_r00030

Image_r00031

ANNEX 51-01

STATUS REGISTRATION DOCUMENT

Image_r00032

ANNEX 61-02

Banana weighing certificates — specimen

Image_r00033

ANNEX 61-03

Banana weighing certificate — procedure

F1For the purposes of Article 252, the net weight of each consignment of fresh bananas shall be determined by authorised weighers at any place of unloading in accordance with the procedure laid down below.

For the purposes of this Annex and of Article 252, the following definitions shall apply:

(a)
‘net weight of fresh bananas’ means the weight of the bananas themselves without packing materials and packing containers of any kind;
(b)
‘consignment of fresh bananas’ means the consignment comprising the total quantity of fresh bananas loaded on a single means of transport and shipped by a single exporter to one or more consignees;
(c)
‘place of unloading’ means any place where a consignment of fresh bananas can be unloaded or removed to under a customs procedure, or in the case of containerised traffic, where the container is offloaded from the ship, or aircraft, or other principal means of transport or where the container is unpacked.

A sample of units of packed bananas shall be selected for each type of packaging and for each origin. The sample of units of packed bananas to be weighed shall constitute a representative sample of the consignment of fresh bananas. It shall contain at least the quantities indicated below:

Number of units of packed bananas (by type of packaging and origin)	Number of units of packed bananas to be inspected
— up to 400	3
— from 401 to 700	4
— from 701 to 1 100	6
— from 1 101 to 2 200	8
— from 2 201 to 4 400	10
— from 4 401 to 6 600	12
— more than 6 600	14

2.
The net weight shall be determined as follows:
1. (a)
  by weighing each unit of packed bananas to be inspected (gross weight);
2. (b)
  by opening at least one unit of packed bananas, then calculating the weight of the packaging;
3. (c)
  the weight of that packaging shall be accepted for all packaging of the same type and origin, and shall be deducted from the weight of all the units of packed bananas weighed;
4. (d)
  the average net weight per unit of packed bananas thus established for each type and origin, based on the weight of the samples checked, shall be accepted as the basis for determining the net weight of the consignment of fresh bananas.
3.
Where the customs authority does not check the banana weighing certificates contemporaneously, the net weight declared on such certificates shall be acceptable to customs authorities provided that the difference is not more or less than 1 % between the declared net weight and the average net weight established by customs authorities.
4.
The banana weighing certificate shall be presented to the customs office at which the declaration for release for free circulation is submitted. The customs authorities shall apply the results of the sampling shown on the banana weighing certificate to the whole consignment of fresh bananas to which that certificate relates.

ANNEX 62-02

F1INF 3 — Returned goods information sheet

Image_r00034

Image_r00035

Image_r00036

Image_r00037

NOTE CONCERNING INFORMATION SHEET INF 3

1.

The forms shall be printed on white paper, free of mechanical pulp, dressed for writing purposes and shall weigh at least 40 g/m².

2.

The size of the forms shall be 210 × 297 mm, a maximum tolerance in the length of between – 5 and 8 mm being allowed; the layout of the forms must be strictly observed, except in respect of the size of boxes 6 and 7.

3.

Member States shall be responsible for taking the necessary steps to have the forms printed. Each form shall bear an individual serial number, which may be pre-printed.

4.

The forms shall be printed in one of the official languages of the Union accepted by the competent authorities of the Member State of export. They shall be completed in the same language as that in which they are printed. Where necessary, the competent authorities of the customs office of re-import in which information sheet INF 3 is required to be produced may request its translation into its official language or one of its official languages.

ANNEX 72-01

YELLOW LABEL

Image_r00038

Colour: black letters on a yellow background

ANNEX 72-02

YELLOW LABEL

Image_r00039

Colour: black letters on a yellow background

ANNEX 72-03

Image_r00040

ANNEX 72-04

BUSINESS CONTINUITY PROCEDURE FOR UNION TRANSIT

PART I

CHAPTER IGeneral provisions

1.This Annex lays down specific provisions for use of the business continuity procedure, under Article 291 of this Regulation, for the holders of the procedure, including authorised consignors, in the event of a temporary failure of:

the electronic transit system,
the computerised system used by the holders of the procedure for lodging the Union transit declaration by means of electronic data-processing techniques, or
the electronic connection between the computerised system used by the holders of the procedure for lodging the Union transit declaration by means of electronic data-processing techniques and the electronic transit system.

2.

Transit declarations.

2.1.The transit declaration used in a business continuity procedure shall be recognisable by all parties involved in the transit operation in order to avoid problems at the customs office of transit, at the customs office of destination and upon arrival at the authorised consignee. For this reason the used documents are limited to the following:

a Single Administrative Document (SAD), or
a SAD printed out on plain paper by the computerised system of the economic operator, as foreseen in F1Annex B-01 to Delegated Regulation (EU) 2015/2446, or
a Transit Accompanying Document (TAD)/Transit/security Accompanying Document (TSAD), supplemented, if necessary by List of items (LoI) or Transit/Security List of items (TSLoI).

2.2.

The transit declaration may be supplemented by one or more continuation sheets using the form set out in F1Annex B-01 to Delegated Regulation (EU) 2015/2446. The forms shall be an integral part of the declaration. Loading lists complying with Part II, Chapter IV of this Annex and drawn up using the form set out in Part II, Chapter III of this Annex may be used instead of continuation sheets as the descriptive part of a written transit declaration, of which they shall be an integral part.

2.3.

For the implementation of point 2.1 of this Annex, the transit declaration shall be completed in accordance with Annexes B to Delegated Regulation (EU) 2015/2446 and B to this Regulation.

CHAPTER IIImplementing rules

3.

Unavailability of the electronic transit system.

3.1.The rules shall be applied as follows:

the transit declaration shall be completed and submitted to the customs office of departure in copies 1, 4 and 5 of the SAD in accordance with F1Annex B-01 to Delegated Regulation (EU) 2015/2446 or in two copies of the TAD/TSAD, supplemented, if necessary, by LoI or TSLoI, in accordance with Annexes B-02, B-03, B-04 and B-05,
the transit declaration shall be registered in box C using a system of numbering different from that used in the electronic transit system,
the business continuity procedure shall be indicated on the copies of the transit declaration with one of the stamps using the forms set out in Part II, Chapter I of this Annex, in box A of the SAD or instead of the MRN and the barcode on the TAD/TSAD,
the authorised consignor shall fulfil all the obligations and conditions regarding the entries to be made in the declaration and the use of the special stamp referred to in points 22 to 25 of this Annex using respectively boxes C and D,
the transit declaration shall be stamped either by the customs office of departure in case of the standard procedure or by the authorised consignor where Article 233(4)(a) of the Code applies.

3.2.

Where the decision to apply the business continuity procedure is taken, any transit data with LRN or MRN allocated to the transit operation shall be withdrawn from the electronic transit system on the basis of information provided by a person who lodged that transit data into the electronic transit system.

3.3.

The customs authority shall monitor the use of the business continuity procedure in order to avoid its misuse.

4.Unavailability of the computerised system used by the holders of the procedure for lodging the Union transit declaration data by means of electronic data-processing techniques or of the electronic connection between that computerised system and the electronic transit system:

the provisions set out in point 3 of this Annex shall be applied,
the holder of the procedure shall inform the customs authority when his computerised system or the electronic connection between that computerised system and the electronic transit system are available again.

5.Unavailability of the authorised consignor’s computerised system or the electronic connection between that computerised system and the electronic transit system.

Where the authorised consignor’s computerised system or the electronic connection between that computerised system and the electronic transit system are unavailable the following procedure shall apply:

the provisions set out in point 4 of this Annex shall be applied,
when the authorised consignor makes more than 2 % of his declarations in a year under the business continuity procedure, the authorisation shall be reviewed in order to assess whether its conditions are still met.

6.Data-capture by the customs authority.

However, in the cases referred to in points 4 and 5 of this Annex, the customs authority may allow the holder of the procedure to submit the transit declaration in one copy (making use of the SAD or the TAD/TSAD) to the customs office of departure in order to have it processed by the electronic transit system.

CHAPTER IIIOperation of the procedure

7.Furnishing of an individual guarantee by a guarantor.

Where the customs office of guarantee is not the customs office of departure for the transit operation, it shall keep a copy of the guarantor’s undertaking. The holder of the procedure shall present the original to the customs office of departure, where it shall be retained. If necessary the customs office of departure may request a translation into the official language, or one of the official languages, of the country concerned.

8.Signing of the transit declaration and undertaking of the holder of the procedure.

By signing the transit declaration the holder of the procedure assumes responsibility for:

the accuracy of the information given in the declaration,
the authenticity of the documents presented,
compliance with all the obligations relating to the entry of the goods under the transit procedure.

9.Identification measures.

Where F1Article 302 of this Regulation applies, the customs office of departure shall enter the following phrase against the ‘seals affixed’ heading in box ‘D. Control by office of departure’ of the transit declaration:

Waiver — 99201.

10.Entries in the transit declaration and release of the goods.

The customs office of departure shall record the results of the verification on each copy of the transit declaration.
Where the findings of the verification are consistent with the declaration the customs office of departure shall release the goods and record the date on the copies of the transit declaration.

11.

Goods placed under the transit procedure shall be carried under cover of copies 4 and 5 of the SAD or under cover of one copy of the TAD/TSAD given to the holder of the procedure by the customs office of departure. Copy 1 of the SAD and the copy of TAD/TSAD shall remain at the customs office of departure.

12.

Customs office of transit.

12.1.

The carrier shall present a transit advice note made out on a form set out in Part II, Chapter V of this Annex to each customs office of transit, which shall retain it. Instead of the transit advice note a photocopy of copy 4 of the SAD or a photocopy of the copy of the TAD/TSAD may be presented and retained by the customs office of transit.

12.2.

Where goods are carried via the customs office of transit other than that declared, the actual customs office of transit shall inform the customs office of departure.

13.

Presentation at the customs office of destination.

13.1.

The customs office of destination shall register the copies of the transit declaration, record on them the date of arrival and enter the details of controls carried out.

13.2.A transit operation may end at an office other than the customs office declared in the transit declaration. That office shall then become the actual customs office of destination.

Where the actual customs office of destination comes under the jurisdiction of a Member State other than the one having jurisdiction over the customs office declared, the actual customs office shall enter in box ‘I. Control by office of destination’ of the transit declaration the following endorsement in addition to the usual observations it is required to make:

Differences: customs office where goods were presented …… (customs office reference number) —99 203.

13.3.Where the second paragraph of point 13.2 of this Annex applies and where the transit declaration bears the following statement, the actual customs office of destination shall keep the goods under its control and not allow their removal other than to the Member State having jurisdiction over the customs office of departure, unless specifically authorised by the latter:

Exit from the Union subject to restrictions or charges under Regulation/Directive/Decision No ... —99 204.

14.Receipt.

The receipt may be made out on the back of copy 5 of the SAD, in the space provided or in the form set out in Annex 72-03.

15.Return of copy 5 of the SAD or the copy of the TAD//TSAD.

The competent customs authority of the Member State of destination shall return copy 5 of the SAD to the customs authority in the Member State of departure without delay and at most within 8 days of the date when the operation ended. Where the TAD/TSAD is used it is the copy of the TAD/TSAD presented which is returned under the same conditions as copy 5.

16.Informing the holder of the procedure and alternative proof of the end of the procedure.

Where the copies referred to in point 15 of this Annex are not returned to the customs authority of the Member State of departure within 30 days of the time limit for presentation of the goods at the customs office of destination, that authority shall inform the holder of the procedure and ask him to furnish proof that the procedure has ended correctly.

17.

Enquiry procedure.

17.1.Where the customs office of departure has not received proof within 60 days of time-limit for presentation of the goods at the customs office of destination that the procedure was ended correctly, the customs authority of the Member State of departure shall immediately request the information needed to discharge the procedure. Where during the steps of an enquiry procedure it is established that the Union transit procedure cannot be discharged, the customs authority of the Member State of departure shall establish whether a customs debt has been incurred.

If a customs debt has been incurred, the customs authority of the Member State of departure shall take the following measures:

identify the debtor,
determine the customs authorities responsible for notification of the customs debt in accordance with Article 102(1) of the Code.

17.2.

If, before the expiry of those time-limits, the customs authority of the Member State of departure receives information that the Union transit procedure has not been ended correctly, or suspects that to be the case, it shall send the request without delay.

17.3.

The enquiry procedure shall likewise be initiated when it is discovered subsequently that proof of the end of the transit procedure has been forged and that the enquiry procedure is necessary to meet the objectives of point 17.1 of this Annex.

18.

Guarantee — Reference amount.

18.1.

For the application of Article 156 the holder of the procedure shall ensure that the amount at stake does not exceed the reference amount, taking into account also any operations for which the procedure is not yet ended.

18.2.

The holder of the procedure shall inform the customs office of guarantee when the reference amount falls below a level sufficient to cover his transit operations.

19.

Comprehensive guarantees certificates, guarantee waiver certificates and individual guarantee vouchers.

19.1.The following shall be presented to the customs office of departure:

comprehensive guarantee certificate, in the form set out in Chapter VI,
guarantee waiver certificates, in the form set out in Chapter VII,
individual guarantee voucher, in the form set out in Annex 32-06.

19.2.

Particulars of the certificates and the voucher shall be entered on transit declarations.

F419.3.

The period of validity of a comprehensive guarantee certificate or a guarantee waiver certificate shall not exceed two years. However, that period may be extended by the customs office of guarantee for one further period not exceeding two years.

19.4.From the effective date of revocation of an authorisation to use a comprehensive guarantee or revocation and cancellation of an undertaking provided in case of a comprehensive guarantee, any issued certificates may not be used to place goods under the Union transit procedure and shall be returned by the holder of the procedure to the customs office of guarantee without delay.

Each Member State shall provide to the Commission information about the means by which certificates that remain valid and have not yet been returned or that have been declared as stolen, lost or falsified may be identified. The Commission shall inform the other Member States accordingly.

20.

Special loading lists.

20.1.The customs authority can accept the transit declaration supplemented by loading lists which do not comply with all the requirements set out in Part II, Chapter III of this Annex.

Such lists can be used only where:

they are produced by the companies which use an electronic data-processing system to keep their records,
they are designed and completed in such a way that they can be used without difficulty by the customs authority,
they include, for each item, the information required in Part II, Chapter IV of this Annex.

20.2.

Descriptive lists drawn up for the purposes of carrying out dispatch/export formalities may also be allowed for use as loading lists under point 20.1 of this Annex, even where such lists are produced by the companies not using an electronic data-processing system to keep their records.

20.3.

The holder of the procedure which uses an electronic data-processing system to keep his records and already uses special loading lists, may also use them for Union transit operations involving only one type of goods if this facility is made necessary by the system of the holder of the procedure.

21.Use of seals of a special type.

The holder of the procedure shall enter, against the heading ‘seals affixed’ in box ‘D. Control by office of departure’ of the transit declaration, the number and the individual seal identifiers of the seals affixed.

22.

Authorised consignor — Pre-authentication and formalities at departure.

22.1.For the application of points 3 and 5 of this Annex the authorisation shall stipulate that box ‘C. Office of departure’ of the transit declaration shall:

be stamped in advance with the stamp of the customs office of departure and signed by an official of that office, or
be stamped by the authorised consignor with a special stamp approved by the competent authority and using the form set out in Part II, Chapter II of this Annex. The stamp may be pre-printed on the forms where a printer approved for that purpose is used.

The authorised consignor shall complete the box by entering the date on which the goods are consigned and shall allocate a number to the transit declaration in accordance with the rules laid down in the authorisation.

22.2.

The customs authority may prescribe the use of forms bearing a distinctive mark as a means of identification.

23.Authorised consignor — Security measures for the stamp.

The authorised consignor shall take all necessary measures to ensure the safekeeping of the special stamps or forms bearing the stamp of the customs office of departure or a special stamp.

He shall inform the customs authority of the security measures he is taking to apply in accordance with the first subparagraph.

23.1.

In the event of the misuse by any person of forms stamped in advance with the stamp of the customs office of departure or with a special stamp, the authorised consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges payable in a particular country in respect of goods carried under cover of such forms unless he can satisfy the customs authority by whom he was authorised that he took the measures requested of him under point 23.

24.

Authorised consignor — Information to be entered on declarations.

24.1.Not later than on consignment of the goods, the authorised consignor shall complete the transit declaration and, where necessary, enter in box 44 the itinerary prescribed in accordance with Article 298 of this Regulation and, in box ‘D. Control by office of departure’, the period prescribed in accordance with Article 297 of this Regulation within which the goods shall be presented at the customs office of destination, the identification measures applied and the following endorsement:

Authorised consignor — 99206

24.2.

Where the competent authority of the Member State of departure checks a consignment before its departure, it shall record the fact on the declaration, in box ‘D. Control by office of departure’.

24.3.

Following consignment, copy 1 of the SAD or the copy of the TAD/TSAD shall be delivered without delay to the customs office of departure according to the rules laid down in the authorisation. The other copies shall accompany the goods in accordance with point 11 of this Annex.

25.

Authorised consignor — Waiver of signature.

25.1.

The authorised consignor may be allowed by the customs authority not to sign transit declarations bearing the special stamp referred to in Chapter II of Part II of this Annex which are made out by the electronic data-processing system. This waiver shall be subject to the condition that the authorised consignor has previously given the customs authority a written undertaking acknowledging that he is the holder of the procedure for all transit operations carried out under cover of transit declarations bearing the special stamp.

25.2.Transit declarations made out in accordance with point 25.1 of this Annex shall contain, in the box reserved for the signature of the holder of the procedure, the following phrase:

Signature waived — 99207.

26.

Authorised consignee — Obligations.

26.1.

When the goods arrive at a place specified in the authorisation the authorised consignee shall without delay inform the customs office of destination about such arrival. He shall indicate the date of arrival, the condition of any seals affixed and any irregularity on copies 4 and 5 of the SAD or on the copy of the TAD/TSAD, which accompanied the goods, and deliver them to the customs office of destination according to the rules laid down in the authorisation.

26.2.

The customs office of destination shall make the entries provided for in point 13 of this Annex on copies 4 and 5 of the SAD or on the copy of the TAD/TSAD.

PART II

CHAPTER ISpecimens of stamps used for business continuity procedure

1.Stamp No 1

Image_r00041

(dimensions: 26 × 59 mm)

2.Stamp No 2

Image_r00042

(dimensions: 26 × 59 mm)

CHAPTER IISpecimen of a special stamp used by authorised consignor

Image_r00043

(dimensions: 55 × 25 mm)

1.

Coat of arms or any other signs or letter characterising the country

2.

Reference number of the customs office of departure

3.

Declaration number

4.

Date

5.

Authorised consignor

6.

Authorisation number

CHAPTER III

Loading list

Image_r00044

CHAPTER IVExplanatory note on the loading list

Section 1 1.Definition

1.1.

The loading list means a document having the characteristics described in this Annex.

1.2.

It can be used with the transit declaration within the framework of the application of point 2.2 of this Annex.

2.Loading list form

2.1.

Only the front of the form may be used as a loading list.

2.2.The features of a loading list are:

(a)
the heading ‘Loading list’;
(b)
a 70 × 55 mm box divided into an upper part of 70 by 15 mm and a lower part of 70 by 40 mm;
(c)
columns with the following headings in the following order:
- serial number,
- marks, numbers, number and kind of packages, goods description,
- country of dispatch/export,
- gross mass (kg),
- reserved for the administration.

Users may adjust the width of the columns to their needs. However, the column headed ‘reserved for the administration’ must always be at least 30 mm wide. Users may also decide for themselves how to use the spaces other than those referred to in points (a), (b) and (c).

2.3.

A horizontal line must be drawn immediately under the last entry and any spaces not used must be scored through to prevent later additions.

Section 2 Particulars to be entered in the different headings

1.Box

1.1.Upper part

Where a loading list accompanies a transit declaration, the holder of the procedure shall enter ‘T1’, ‘T2’ or ‘T2F’ in the upper part of the box.

1.2.Bottom part

The particulars listed in paragraph 4 of Section III below must be entered in this part of the box.

2.Columns

2.1.Serial number

Every item shown on the loading list shall be preceded by a serial number.

2.2.Marks, numbers, number and kind of packages, goods description

The particulars required shall be given in accordance with Annex B to Delegated Regulation (EU) 2015/2446.

Where a loading list accompanies a transit declaration, the list must include the information entered in boxes 31 (Packages and description of goods), 40 (Summary declaration/previous document), 44 (Additional information, documents produced, certificates and authorisations) and, where appropriate, 33 (Commodity code) and 38 (Net mass (kg)) of the transit declaration.

2.3.Country of dispatch/export

Enter the name of the Member State from which the goods are being consigned or exported.

2.4.Gross mass (kg)

Enter the details entered in box 35 of the SAD (see Annex B to Delegated Regulation (EU) 2015/2446).

Section 3 Use of loading lists

1.

A transit declaration may not have both a loading list and one or more continuation sheets attached to it.

2.

Where a loading list is used, boxes 15 (Country of dispatch/export), 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and, where appropriate, 44 (Additional information, documents produced, certificates and authorisations) of the transit declaration form shall be struck through and box 31 (Packages and description of goods) may not be used to enter the marks, numbers, number and kind of packages or goods description. A reference to the serial number and the symbol of the different loading lists shall be entered in box 31 (Packages and goods description) of the transit declaration.

3.

The loading list must be produced in the same number of copies as the copies of a transit declaration to which it relates.

4.When a transit declaration is registered the loading list must be given the same registration number as the copies of the transit declaration to which it relates. This number must be entered by using a stamp which includes the name of the customs office of departure, or by hand. If entered by hand, it shall be endorsed by the official stamp of the customs office of departure.

It is not obligatory for an official of the customs office of departure to sign the forms.

5.

Where several loading lists are attached to one transit declaration, the lists shall bear a serial number allocated by the holder of the procedure, and the number of loading lists attached shall be entered in box 4 (Loading lists).

6.

The forms of the loading list shall be printed on paper dressed for writing purposes, weighing at least 40 g/m² and sufficiently strong to prevent easy tearing or creasing in normal use. The colour may be decided by those concerned. The format of the forms shall be 210 by 297 mm, with a maximum tolerance of 5 mm less and 8 mm more on the length.

CHAPTER VTransit advice note

Image_r00045

CHAPTER VIComprehensive guarantee certificate

Image_r00046

Image_r00047

CHAPTER VIIGuarantee waiver certificate

Image_r00048

Image_r00049

CHAPTER VIIIExplanatory note on comprehensive guarantee certificates and guarantee waiver certificates

1.Particulars to be entered on the front of a certificate

Once issued, there shall be no amendment, addition or deletion to the remarks in boxes 1 to 8 of the comprehensive guarantee certificate and boxes 1 to 7 of the guarantee waiver certificate.

1.1.Currency code

Member States shall enter in box 6 of the comprehensive guarantee certificate and in box 5 of the guarantee waiver certificate the ISO ALPHA3 (ISO 4217) code of the currency used.

1.2.Endorsements

Where the holder of the procedure has undertaken to lodge all his transit declarations at a specific customs office of departure, the name of the office must be entered in capitals in box 8 of the comprehensive guarantee certificate or box 7 of the guarantee waiver certificate, as appropriate.

1.3.Endorsement of certificates in the event of their validity being extended

Where the period of validity of a certificate is extended, the customs office of guarantee must endorse box 9 of the comprehensive guarantee certificate or box 8 of the guarantee waiver certificate, as appropriate.

2.Particulars to be entered on the back of a certificate — persons authorised to sign transit declarations

2.1.

When a certificate is issued, or at any time during its period of validity, the holder of the procedure must enter on the back the names of the persons he authorises to sign transit declarations. Each of these entries must comprise the surname and first name of the authorised person and a specimen of his signature and each must be countersigned by the holder of the procedure. The holder of the procedure has the option of striking through any boxes he does not wish to use.

2.2.

The holder of the procedure may revoke such authorisations at any time.

2.3.

Any person whose name has been entered on the back of a certificate of this kind which is presented at the customs office of departure is the authorised representative of the holder of the procedure.

3.Technical requirements

3.1.The forms for comprehensive guarantee certificates and guarantee waiver certificates shall be printed on white paper free of mechanical pulp and weighing at least 100 g/m². Both sides shall have a printed guilloche pattern background so as to reveal any falsification by mechanical or chemical means. The printing shall be:

in green for comprehensive guarantee certificates,
in pale blue for guarantee waiver certificates.

3.2.

The format of the forms shall be 210 by 148 mm.

3.3.

The Member States shall be responsible for printing the forms or having them printed. Each certificate shall bear a serial identification number.

3.4.

No erasures or alterations shall be made. Amendments shall be made by striking out the incorrect particulars and, where appropriate, adding those required. Any such amendment shall be signed by the person making the amendment and endorsed by the customs authority.

FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONSGENERAL PROVISIONS

1.

2.

3.

4.

5.

6.

7.The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:

8.The abbreviations and acronyms used in the Annex shall be interpreted the following way:

9.

TITLE IFormats of the common data requirements for applications and decisions

TITLE IICodes in relation with the common data requirements for applications and decisions

1.INTRODUCTION

2.CODES

1/1.Application/Decision code type

1/3.Type of application

1/4Geographical validity — Union

1/6.Decision reference number

1/7.Decision taking customs authority

5/8.Identification of goods

6/2.Economic conditions

7/3.Type of declaration

8/6.Guarantee

II/9.Invalidation reason

IV/3.Role(s) of the applicant in the international supply chain

VI/3.Level of guarantee

VI/4.Form of the guarantee

VI/6.Time-limit for payment

VII/1.Type of deferment of payment

VIII/9.Legal basis

IX/1.Movement of goods

X/1.Member State(s) concerned by the regular shipping service

XIII/8.Tax representative status code

XVI/1.Economic activity

XVIII/1.Standard exchange system

XVIII/2.Replacement products

FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS

INTRODUCTORY NOTES

1.

2.

3.

4.

5.The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:

6.

7.

8.

TITLE I

TITLE IICodes in relation with the common data requirements for declarations and notifications

CODES

1.INTRODUCTION

2.CODES

1/1.Declaration type

1/2.Additional Declaration type

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

Codes to be used in the context of transit

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

Codes to be used in the context of customs goods manifest

1/7.Specific circumstance indicator

1/10.Procedure

List of procedures for coding purposes

1/11.Additional procedure

2/1.Simplified declaration/Previous document

F71.The first component (a1):

F11.The first component (an..3)

List of abbreviations for documents

F12.The second component (an..35)

F13.The third component (n..5)

Examples:

2/2.Additional information

Additional information — code XXXXX

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

2/7.Identification of warehouse

3/1.Exporter

3/2.Exporter identification no

3/9.Consignee

3/21.Representative status code

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

1.Role code

2.Identification no of the party

3/40.Additional fiscal references identification no

3/2.Exporter identification n^o

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

2.Identification n^o of the party

3/40.Additional fiscal references identification n^o