COMMISSION IMPLEMENTING REGULATION (EU) 2021/235

23.2.2021 | EN | Official Journal of the European Union | L 63/386 ---|---|---|--- * * * COMMISSION IMPLEMENTING REGULATION (EU) 2021/235 of 8 February 2021 amending Implementing Regulation (EU) 2015/2447 as regards formats and codes of common data requirements, certain rules on surveillance and the competent customs office for placing goods under a customs procedure THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (1), and in particular Articles 8, 58 and 161 thereof, Whereas: (1) | The practical implementation of Regulation (EU) No 952/2013 (the Code) in combination with Commission Implementing Regulation (EU) 2015/2447 (2) as regards formats and codes of common data requirements, certain rules on surveillance and the competent customs office for placing goods under a customs procedure has shown that the Implementing Regulation requires amendment in order to better harmonise the formats and codes of the common data requirements for the storage of information and for its exchange between customs authorities, as well as between customs authorities and economic operators. The common data requirements need to be harmonised to ensure that the electronic customs systems used for the various types of declarations, notifications and proof of the customs status of Union goods are inter-operable once the common data requirements have been harmonised. ---|--- (2) | Implementing Regulation (EU) 2015/2447 needs to be amended in such a way that the formats and codes as set out in Commission Delegated Regulation (EU) 2016/341 (3) apply where Member States use the transitional data requirements for declarations, notifications and proof of Union status laid down in that Delegated Regulation. ---|--- (3) | It is also necessary to amend Implementing Regulation (EU) 2015/2447 to provide the Member States that have already updated their national import systems in accordance with the formats and codes therein with some time to adapt them to the new formats and codes requirements set out in this Regulation. More specifically, they should be given time until the deployment of Phase 1 of the Centralised Clearance for Import project listed in the Annex to Commission Implementing Decision (EU) 2019/2151 (4). ---|--- (4) | It is also necessary to amend Implementing Regulation (EU) 2015/2447 to require Member States to send data to the electronic surveillance system in a format corresponding to the format used for the relevant customs declarations and that can be processed by the Commission’s existing surveillance system. ---|--- (5) | The rule in paragraph 4 of Article 221of Implementing Regulation (EU) 2015/2447, indicating which is the competent customs office for declaring for release for free circulation low-value consignments under a VAT scheme other than the special scheme for distance sales of goods set out in Title XII, Chapter 6, Section 4, of Council Directive 2006/112/EC (5), should be amended to clarify that it is to apply from the date of application of that VAT scheme. That date is set out in the fourth subparagraph of Article 4(1) of Council Directive (EU) 2017/2455 (6). ---|--- (6) | Annex B to Implementing Regulation (EU) 2015/2447 sets out the formats and codes for the common data requirements for the exchange and storage of information required for declarations, notifications and proof of the customs status of Union goods. In order to achieve the harmonisation, that Annex should be amended. Considering the extent of the required changes, the text of Annex B to Implementing Regulation (EU) 2015/2447 should be replaced in its entirety. ---|--- (7) | The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, ---|--- HAS ADOPTED THIS REGULATION: Article 1 Implementing Regulation (EU) 2015/2447 is amended as follows: (1) | Article 2 is amended as follows: | (a) | paragraphs 1 and 2 are replaced by the following: ‘1. The formats and codes for the common data requirements referred to in Article 2(1) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for applications and decisions are set out in Annex A to this Regulation. 2\. The formats and codes for the common data requirements referred to in Article 2(2) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex B to this Regulation.’; ---|--- (b) | paragraph 3 is deleted. ---|--- (c) | paragraph 4 is replaced by the following text: ‘4. The formats and codes for the common data requirements referred to in Article 2(4) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex 9 to Commission Delegated Regulation (EU) 2016/341 (*1). (*1) Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446 (OJ L 69, 15.3.2016, p. 1).’ " ---|--- (d) | the following paragraph 4a is inserted: ‘4a. The formats and codes for the common data requirements referred to in Article 2(4a) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex C to this Regulation.’; ---|--- (2) | Article 55 is amended as follows: | (a) | in paragraph 1, the second subparagraph is replaced by the following: ‘From the date set out in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, the list of data which may be required by the Commission is laid down in Annex 21-03 to this Regulation.’; ---|--- (b) | paragraph 6 is replaced by the following: ‘6. By way of derogation from paragraph 1, the Commission may require the following lists of data for purpose of surveillance at release for free circulation: | (a) | the list of data laid down in Annex 21-02 to this Regulation, until the date of deployment of the upgrading of the national import systems referred to in the Annex to Commission Implementing Decision (EU) 2019/2151 (*2); ---|--- (b) | the list of data laid down in Annex 21-01 to this Regulation, until the last date of the deployment window of the first phase of UCC Centralised Clearance for Import, referred to in the Annex to Implementing Decision (EU) 2019/2151. ---|--- By way of derogation from paragraph 1, the Commission may require the list of data laid down in Annex 21-01 or Annex 21-02 to this Regulation for purpose of surveillance at export, until the last date of the deployment window of the automated export system referred to in the Annex to Implementing Decision (EU) 2019/2151. (*2) Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 325, 16.12.2019, p. 168).’;" (3) | in Article 221, paragraph 4 is replaced by the following text: ‘4. From the date referred to in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, the customs office competent for the release for free circulation of goods in a consignment benefiting from relief from import duty under Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009, under a VAT scheme other than the special scheme for distance sales of goods imported from third territories or third countries referred to in Title XII, Chapter 6, Section 4, of Directive 2006/112/EC, shall be a customs office situated in the Member State where the dispatch or the transport of the goods ends.’; ---|--- (4) | in the Table of Contents, after Article 350, Title I (General Provisions) is amended as follows: | (a) | the title of Annex B is replaced by the following: ‘Formats and codes of the common data requirements for declarations, notifications and proof of the customs status of Union goods (Article 2(2))’; ---|--- (b) | the following row is inserted after the row corresponding to ‘Annex B’: ‘Annex C – Formats and codes of the common data requirements for declarations, notifications and proof of the customs status of Union goods (Article 2(4a))’; ---|--- (5) | Annex B is replaced by the text set out in Annex I to this Regulation; ---|--- (6) | a new Annex C as set out in Annex II to this Regulation is inserted after Annex B; ---|--- (7) | a new Annex 21-03 as set out in Annex III to this Regulation is inserted after Annex 21-02. ---|--- Article 2 This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Article 1(3) shall apply from 20 July 2020. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 8 February 2021. For the Commission The President Ursula VON DER LEYEN * * * (1) OJ L 269, 10.10.2013, p. 1. (2) 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 (OJ L 343, 29.12.2015, p. 558). (3) Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446 (OJ L 69, 15.3.2016, p. 1). (4) Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 325, 16.12.2019, p. 168). (5) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1). (6) Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348, 29.12.2017, p. 7). * * * ANNEX I ‘ANNEX B FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS (ARTICLE 2(2)) 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. ---|---|--- | (3) | The cardinality at the level of the declaration header (D) included in the table in Title I of this Annex indicates how many times the data element may be used at the level of the declaration header within a declaration, notification or proof of the customs status of Union goods. ---|---|--- | (4) | The cardinality at Master Consignment level (MC) included in the table in Title I of this Annex indicates how many times the data element may be used at the Master Consignment level. ---|---|--- | (5) | The cardinality at Master Consignment Goods Item level (MI) included in the table in Title I of this Annex indicates how many times the data element may be used at the Master Consignment Goods Item level. ---|---|--- | (6) | The cardinality at House Consignment level (HC) included in the table in Title I of this Annex indicates how many times the data element may be used at the House Consignment level. ---|---|--- | (7) | The cardinality at House Consignment Goods Item level (HI) included in the table in Title I of this Annex indicates how many times the data element may be used at House Consignment Goods Item level. ---|---|--- | (8) | The cardinality at Goods Shipment level (GS) included in the table in Title I of this Annex indicates how many times the data element may be used at Goods Shipment level. ---|---|--- | (9) | The cardinality at Government Agency Goods Item level (SI) included in the table in Title I of this Annex indicates how many times the data element may be used at Government Agency Item level. ---|---|--- | (10) | 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 or national codes, where foreseen, shall be applied. ---|---|--- | (11) | National codes can be used by Member States for data elements 11 10 000 000 Additional procedure, 12 01 000 000 Previous document (sub-element 12 01 005 000 Measurement unit and qualifier), 12 02 000 000 Additional information (sub-element 12 02 008 000 Code), 12 03 000 000 Supporting document (sub-elements 12 03 002 000 Type and 12 03 005 000), 12 04 000 000 Additional reference (sub-element 12 04 002 000 Type), 14 03 000 000 Duties and taxes (sub-element 14 03 039 000 Tax type and sub-element 14 03 040 005 Measurement unit and qualifier), 18 09 000 000 Commodity code (sub-element 18 09 060 000 National additional code), 16 04 000 000 Region of destination and 16 10 000 000 Region of dispatch. 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. ---|---|--- | (12) | 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, 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 | (13) | The following references to codelists defined in international standards or in EU-legal acts are used: | | Short name | Source | Definition ---|---|---|--- 1. | Package Type Code | UN/ECE Recommendation 21 | Package Type Code as defined in the latest version of Annex IV to UN/ECE Recommendation 21 2. | Currency Code | ISO 4217 | Three-letter alphabetic code defined by International Standard ISO 4217 3. | GEONOM Code | Commission Regulation (EU) No | 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 Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2 - 21). In the context of transit operations, the ISO 3166- alpha-2 country code shall be used and the code “XI” shall be used for Northern Ireland. 4. | UN/LOCODE | UNECE Recommendation No. 16 | UN/LOCODE as defined in UNECE Recommendation No. 16 5. | UN Number | ADR agreement | UN Number as set out in Annex A, Part 3, Table A (Dangerous Goods List) to the European Agreement Concerning the International Carriage of Dangerous Goods by Road 6. | Code for Types of Means of Transport | UNECE Recommendation No. 28 | Code for types of means of transport as defined in UNECE Recommendation No. 28 7. | Code for nature of transaction | Commission Regulation (EU) No. 113/2010 | Code for nature of transaction as defined in Annex II to Commission Regulation (EU) No. 113/2010 8. | UPU item nature indication codes | UPU code-list 136 | UPU (Universal Postal Union) item nature indication codes as specified in UPU code list 136 9. | CUS codes | ECICS (European Customs Inventory of Chemical Substances) | Customs Union and Statistics (CUS) number assigned within the European Customs Inventory of Chemical Substances (ECICS) to mainly chemical substances and preparations. TITLE I Formats and cardinality of the common data requirements for declarations and notifications CHAPTER 1 Formats Data element/class Data sub-element/sub-class Data sub-element number | Data element/class name | Data sub-element/ sub-class name | Data sub-element name | Format | Code-list in Title II (Y/N) | Notes ---|---|---|---|---|---|--- 11 01 000 000 | Declaration type | | | an..5 | Y | 11 02 000 000 | Additional declaration type | | | a1 | Y | 11 03 000 000 | Goods item number | | | n..5 | N | 11 04 00 0000 | Specific circumstance indicator | | | an3 | Y | 11 05 000 000 | Re-entry indicator | | | n1 | Y | 11 06 000 000 | Split Consignment | | | | N | 11 06 001 000 | | Split consignment indicator | | n1 | Y | 11 06 002 000 | | Previous MRN | | an18 | N | 11 07 000 000 | Security | | | n1 | Y | 11 08 000 000 | Reduced dataset indicator | | | n1 | Y | 11 09 000 000 | Procedure | | | | N | 11 09 001 000 | | Requested procedure | | an2 | Y | 11 09 002 000 | | Previous procedure | | an2 | Y | 11 10 000 000 | Additional procedure | | | an3 | Y | The Union codes are further specified in Title II. Member States may define national codes. National codes must have the format n1an2. 12 01 000 000 | Previous document | | | | N | 12 01 001 000 | | Reference number | | an..70 | N | 12 01 002 000 | | Type | | an4 | N | The codes can be found in the TARIC database. 12 01 003 000 | | Type of packages | | an..2 | N | Package type code as referred to in introductory note 13 number 1. 12 01 004 000 | | Number of packages | | n..8 | N | 12 01 005 000 | | Measurement unit and qualifier | | an..4 | N | The 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. 12 01 006 000 | | Quantity | | n..16,6 | N | 12 01 079 000 | | Complement of information | | an..35 | N | 12 01 007 000 | | Goods item identifier | | n..5 | N | 12 02 000 000 | Additional information | | | | N | 12 02 008 000 | | Code | | an5 | Y | The Union codes are further specified in Title II. Member States may define national codes. National codes must have the format a1an4. 12 02 009 000 | | Text | | an..512 | N | 12 03 000 000 | Supporting document | | | | N | 12 03 001 000 | | Reference number | | an..70 | N | 12 03 002 000 | | Type | | an4 | N | The codes for Union or international documents, certificates and authorisations can be found in the TARIC database. Their format is a1an3. For national documents, certificates and authorisations, Member States may define national codes. National codes must have the format n1an3. 12 03 010 000 | | Issuing Authority name | | an..70 | N | 12 03 005 000 | | Measurement unit and qualifier | — | an..4 | N | The 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. 12 03 006 000 | | Quantity | — | n..16,6 | N | 12 03 011 000 | | Date of validity | | an..19 | N | 12 03 012 000 | | Currency | | a3 | N | Currency code as referred to in introductory note 13 number 2. 12 03 013 000 | | Document Line Item Number | | n..5 | N | 12 03 014 000 | | Amount | | n..16,2 | N | 12 03 079 000 | | Complement of information | | an..35 | N | 12 04 000 000 | Additional reference | | | | N | 12 04 001 000 | | Reference number | | an..70 | N | 12 04 002 000 | | Type | | an4 | N | Union codes can be found in the TARIC database. Their format is a1an3. Member States may define national codes. National codes must have the format n1an3. 12 05 000 000 | Transport document | | | | N | 12 05 001 000 | | Reference number | | an..70 | N | 12 05 002 000 | | Type | | an4 | N | The codes can be found in the TARIC database. 12 06 000 000 | TIR Carnet number | | | an..12 | N | 12 07 000 000 | Referral request reference | | | an..17 | N | 12 08 000 000 | Reference number/UCR | | | an..35 | N | 12 09 000 000 | LRN | | | an..22 | N | 12 10 000 000 | Deferred payment | | | an..35 | N | 12 11 000 000 | Warehouse | | | | N | 12 11 002 000 | | Type | | a1 | Y | 12 11 015 000 | | Identifier | | an..35 | N | 12 12 000 000 | Authorisation | | | | N | 12 12 002 000 | | Type | | an..4 | N | The codes can be found in the TARIC database. 12 12 001 000 | | Reference Number | | an..35 | N | 12 12 080 000 | | Holder of authorisation | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. 13 01 000 000 | Exporter | | | | N | 13 01 016 000 | | Name | | an..70 | N | 13 01 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II. 13 01 018 000 | | Address | | | N | 13 01 018 019 | | | Street and number | an..70 | N | 13 01 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 13 01 018 021 | | | Postcode | an..17 | N | 13 01 018 022 | | | City | an..35 | N | 13 02 000 000 | Consignor | | | | N | 13 02 016 000 | | Name | | an..70 | N | 13 02 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1 301 017 000 Identification number. 13 02 028 000 | | Type of person | | n1 | Y | 13 02 018 000 | | Address | | | N | 13 02 018 019 | | | Street and number | an..70 | N | 13 02 018 023 | | | Street | an..70 | N | 13 02 018 024 | | | Street additional line | an..70 | N | 13 02 018 025 | | | Number | an..35 | N | 13 02 018 026 | | | P.O. box | an..70 | N | 13 02 018 027 | | | Sub-division | an..35 | N | 13 02 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 13 02 018 021 | | | Postcode | an..17 | N | 13 02 018 022 | | | City | an..35 | N | 13 02 029 000 | | Communication | | | N | 13 02 029 015 | | | Identifier | an..512 | N | 13 02 029 002 | | | Type | an..3 | Y | 13 02 074 000 | | Contact person | | | | 13 02 074 016 | | | Name | an..70 | N | 13 02 074 075 | | | Phone number | an..35 | N | 13 02 074 076 | | | E-mail address | an..256 | N | 13 03 000 000 | Consignee | | | | N | 13 03 016 000 | | Name | | an..70 | N | 13 03 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1 301 017 000 Identification number. 13 03 028 000 | | Type of person | | n1 | Y | The Type of person code as defined in Title II for D.E. 13 02 028 000 (Consignor Type of Person) shall be used. 13 03 018 000 | | Address | | | N | 13 03 018 019 | | | Street and number | an..70 | N | 13 03 018 023 | | | Street | an..70 | N | 13 03 018 024 | | | Street additional line | an..70 | N | 13 03 018 025 | | | Number | an..35 | N | 13 03 018 026 | | | P.O. box | an..70 | N | 13 03 018 027 | | | Sub-division | an..35 | N | 13 03 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 13 03 018 021 | | | Postcode | an..17 | N | 13 03 018 022 | | | City | an..35 | N | 13 03 029 000 | | Communication | | | N | 13 03 029 015 | | | Identifier | an..512 | N | 13 03 029 002 | | | Type | an..3 | Y | The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor- Communication- Type) shall be used. 13 04 000 000 | Importer | | | | N | 13 04 016 000 | | Name | | an..70 | N | 13 04 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. 13 04 018 000 | | Address | | | N | 13 04 018 019 | | | Street and number | an..70 | N | 13 04 018 029 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 13 04 018 021 | | | Postcode | an..17 | N | 13 04 018 022 | | | City | an..35 | N | 13 05 000 000 | Declarant | | | | N | 13 05 016 000 | | Name | | an..70 | N | 13 05 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. 13 05 018 000 | | Address | | | N | 13 05 018 019 | | | Street and number | an..70 | N | 13 05 018 023 | | | Street | an..70 | N | 13 05 018 024 | | | Street additional line | an..70 | N | 13 05 018 025 | | | Number | an..35 | N | 13 05 018 026 | | | P.O. box | an..70 | N | 13 05 018 027 | | | Sub-division | an..35 | N | 13 05 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 13 05 018 021 | | | Postcode | an..17 | N | 13 05 018 022 | | | City | an..35 | N | 13 05 029 000 | | Communication | | | N | 13 05 029 015 | | | Identifier | an..512 | N | 13 05 029 002 | | | Type | an..3 | Y | The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor- Communication- Type) shall be used. 13 05 074 000 | | Contact person | | | N | 13 05 074 016 | | | Name | an..70 | N | 13 05 074 075 | | | Phone number | an..35 | N | 13 05 074 076 | | | E-mail address | an..256 | N | 13 06 000 000 | Representative | | | | N | 13 06 016 000 | | Name | | an..70 | N | 13 06 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1 301 017 000 Identification number 13 06 030 000 | | Status | | n1 | Y | 13 06 018 000 | | Address | | | N | | | | | | | 13 06 018 023 | | | Street | an..70 | N | 13 06 018 024 | | | Street additional line | an..70 | N | 13 06 018 025 | | | Number | an..35 | N | 13 06 018 026 | | | P.O. box | an..70 | N | 13 06 018 027 | | | Sub-division | an..35 | N | 13 06 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 13 06 018 021 | | | Postcode | an..17 | N | 13 06 018 022 | | | City | an..35 | N | 13 06 029028 | | Communication | | | N | 13 06 029 015 | | | Identifier | an..512 | N | 13 06 029 002 | | | Type | an..3 | Y | The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor- Communication- Type) shall be used. 13 06 074 000 | | Contact person | | | N | 13 06 074 016 | | | Name | an..70 | N | 13 06 074 075 | | | Phone number | an..35 | N | 13 06 074 076 | | | E-mail address | an..256 | N | 13 07 000 000 | Holder of the transit procedure | | | | N | 13 07 016 000 | | Name | | an..70 | N | 13 07 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. 13 07 078 000 | | TIR Holder identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. 13 07 018 000 | | Address | | | N | 13 07 019 019 | | | Street and number | an..70 | N | 13 07 020 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 13 07 021 021 | | | Postcode | an..17 | N | 13 07 022 022 | | | City | an..35 | N | 13 07 074 000 | | Contact person | | | N | 13 07 074 016 | | | Name | an..70 | N | 13 07 074 075 | | | Phone number | an..35 | N | 13 07 074 076 | | | E-mail address | an..256 | N | 13 08 000 000 | Seller | | | | N | 13 08 016 000 | | Name | | an..70 | N | 13 08 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number. 13 08 028 000 | | Type of person | | n1 | Y | The Type of person code as defined in Title II for D.E. 13 02 028 000 (Consignor- Type of Person) shall be used. 13 08 018 000 | | Address | | | N | 13 08 018 019 | | | Street and number | an..70 | N | 13 08 018 023 | | | Street | an..70 | N | 13 08 018 024 | | | Street additional line | an..70 | N | 13 08 018 025 | | | Number | an..35 | N | 13 08 018 026 | | | P.O. box | an..70 | N | 13 08 018 027 | | | Sub-division | an..35 | N | 13 08 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 13 08 018 021 | | | Postcode | an..17 | N | 13 08 018 022 | | | City | an..35 | N | 13 08 029 000 | | Communication | | | N | 13 08 029 015 | | | Identifier | an..512 | N | 13 08 029 002 | | | Type | an..3 | Y | The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor- Communication- Type) shall be used. 13 09 000 000 | Buyer | | | | N | 13 09 016 000 | | Name | | an..70 | N | 13 09 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number. 13 09 028 000 | | Type of person | | n1 | Y | The Type of person code as defined in Title II for D.E. 13 02 028 000 (Consignor - Type of Person) shall be used. 13 09 018 000 | | Address | | | N | 13 09 018 019 | | | Street and number | an..70 | N | 13 09 018 023 | | | Street | an..70 | N | 13 09 018 024 | | | Street additional line | an..70 | N | 13 09 018 025 | | | Number | an..35 | N | 13 09 018 026 | | | P.O. box | an..70 | N | 13 09 018 027 | | | Sub-division | an..35 | N | 13 09 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 13 09 018 021 | | | Postcode | an..17 | N | 13 09 018 022 | | | City | an..35 | N | 13 09 029 000 | | Communication | | | N | 13 09 029 015 | | | Identifier | an..512 | N | 13 09 029 002 | | | Type | an..3 | Y | The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor – Communication- Type) shall be used. 13 10 000 000 | Person notifying the arrival | | | | N | 13 10 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. 13 10 029 000 | | Communication | | | N | 13 10 029 015 | | | Identifier | an..512 | N | 13 10 029 002 | | | Type | an..3 | Y | The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor- Communication-Type) shall be used. 13 11 000 000 | Person presenting the goods | | | | N | 13 11 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. 13 12 000 000 | Carrier | | | | N | 13 12 016 000 | | Name | | an..70 | N | 13 12 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number. 13 12 018 000 | | Address | | | N | 13 12 018 023 | | | Street | an..70 | N | 13 12 018 024 | | | Street additional line | an..70 | N | 13 12 018 025 | | | Number | an..35 | N | 13 12 018 026 | | | P.O. box | an..70 | N | 13 12 018 027 | | | Sub-division | an..35 | N | 13 12 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 13 12 018 021 | | | Postcode | an..17 | N | 13 12 018 022 | | | City | an..35 | N | 13 12 029 000 | | Communication | | | N | 13 12 029 015 | | | Identifier | an..512 | N | 13 12 029 002 | | | Type | an..3 | Y | The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor- Communication- Type) shall be used. 13 12 074 000 | | Contact person | | | N | 13 12 074 016 | | | Name | an..70 | N | 13 12 074 075 | | | Phone number | an..35 | N | 13 12 074 076 | | | E-mail address | an..256 | N | 13 13 000 000 | Notify party | | | | N | 13 13 016 000 | | Name | | an..70 | N | 13 13 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1 301 017 000 Identification number. 13 13 028 000 | | Type of person | | n1 | Y | The Type of person code as defined in Title II for D.E. 13 02 028 000 (Consignor - Type of Person) shall be used. 13 13 018 000 | | Address | | | N | 13 13 018 023 | | | Street | an..70 | N | 13 13 018 024 | | | Street additional line | an..70 | N | 13 13 018 025 | | | Number | an..35 | N | 13 13 018 026 | | | P.O. box | an..70 | N | 13 13 018 027 | | | Sub-division | an..35 | N | 13 13 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 13 13 018 021 | | | Postcode | an..17 | N | 13 13 018 022 | | | City | an..35 | N | 13 13 029 000 | | Communication | | | N | 13 13 029 015 | | | Identifier | an..512 | N | 13 13 029 002 | | | Type | an..3 | N | 13 14 000 000 | Additional supply chain actor | | | | N | 13 14 031 000 | | Role | | a..3 | Y | 13 14 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number. 13 15 000 000 | Supplementary declarant | | | | N | 13 15 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. 13 15 032 000 | | Supplementary filing type | | an..3 | Y | 13 16 000 000 | Additional fiscal reference | | | | N | 13 16 031 000 | | Role | | an3 | Y | 13 16 034 000 | | VAT identification number | | an..17 | N | 13 17 000 000 | Person lodging the customs goods manifest | | | | N | 13 17 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01 13 18 000 000 | Person requesting a proof of the customs status of Union goods | | | | N | . 13 18 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01 13 19 000 000 | Person notifying the arrival of goods following movement under temporary storage | | | | N | 13 19 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01 13 20 000 000 | Person providing a guarantee | | | | N | 13 20 017 000 | | Identification number | | an..17 | | The structure of the EORI number is defined in Title II of Annex 12-01 13 21 000 000 | Person paying the customs duty | | | | N | 13 21 017 000 | | Identification number | | an..17 | | The structure of the EORI number is defined in Title II of Annex 12-01 14 01 000 000 | Delivery terms | | | | N | 14 01 035 000 | | INCOTERM code | | a3 | Y | The codes and headings describing the commercial contract are defined in Title II. 14 01 036 000 | | UN/LOCODE | | an..17 | N | UN/LOCODE as referred to in introductory note 13 number 4. 14 01 020 000 | | Country | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 14 01 037 000 | | Location | | an..35 | N | 14 02 000 000 | Transport charges | | | | N | 14 02 038 000 | | Method of payment | | a1 | Y | 14 03 000 000 | Duties and taxes | | | | N | 14 03 039 000 | | Tax type | | an3 | Y | The Union codes are further specified in Title II Member States may define national codes. National codes must have the format n1an2. 14 03 038 000 | | Method of payment | | a1 | Y | 14 03 042 000 | | Payable tax amount | | n..16,2 | N | 14 03 040 000 | | Tax base | | | N | 14 03 040 041 | | | Tax rate | n..17,3 | N | 14 03 040 005 | | | Measurement unit and qualifier | an..4 | N | The 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. 14 03 040 006 | | | Quantity | n..16,6 | N | 14 03 040 014 | | | Amount | n..16,2 | N | 14 03 040 043 | | | Tax amount | n..16,6 | N | 14 16 000 000 | Total duties and taxes amount | | | n..16,2 | N | 14 17 000 000 | Internal currency unit | | | a3 | N | Currency code as referred to in introductory note 13 number 2. 14 04 000 000 | Additions and deductions | | | | N | 14 04 008 000 | | Code | | a2 | Y | 14 04 014 000 | | Amount | | n..16,2 | N | 14 05 000 000 | Invoice currency | | | a3 | N | Currency code as referred to in introductory note 13 number 2. 14 06 000 000 | Total amount invoiced | | | n..16,2 | N | 14 07 000 000 | Valuation indicators | | | an4 | Y | 14 08 000 000 | Item amount invoiced | | | n..16,2 | N | 14 09 000 000 | Exchange rate | | | n..12,5 | N | 14 10 000 000 | Valuation method | | | n1 | Y | 14 11 000 000 | Preference | | | n3 | Y | 14 12 000 000 | Postal value | | | | N | 14 12 012 000 | | Currency code | | a3 | N | Currency code as referred to in introductory note 13 number 2. 14 12 0140 00 | | Amount | | n..16,2 | N | 14 13 000 000 | Postal charges | | | | N | 14 13 012 000 | | Currency code | | a3 | N | Currency code as referred to in introductory note 13 number 2. 14 13 014 000 | | Amount | | n..16,2 | N | 14 14 000 000 | Intrinsic value | | | | N | 14 14 012 000 | | Currency code | | a3 | N | Currency code as referred to in introductory note 13 number 2. 14 14 014 000 | | Amount | | n..16,2 | N | 14 15 000 000 | Transport and insurance costs to the destination | | | | N | 14 15 012 000 | | Currency code | | a3 | N | Currency code as referred to in introductory note 13 number 2. 14 15 014 000 | | Amount | | n..16,2 | N | 15 01 000 000 | Estimated date and time of departure | | | an..19 | N | 15 02 000 000 | Actual date and time of departure | | | an..19 | N | 15 03 000 000 | Estimated date and time of arrival | | | an..19 | N | 15 04 000 000 | Estimated date and time of arrival at the port of unloading | | | an..19 | N | 15 05 000 000 | Actual date and time of arrival | | | an..19 | N | 15 06 000 000 | Declaration date | | | an..19 | N | 15 07 000 000 | Requested validity of the proof | | | n..3 | N | 15 08 000 000 | Date and time of presentation of the goods | | | an..19 | N | 15 09 000 000 | Date of acceptance | | | an..19 | N | 16 02 000 000 | Addressed Member State | | | | N | 16 02 020 000 | | Country | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 16 03 000 000 | Country of destination | | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. In the context of transit operations, The ISO 3166- alpha-2 country code shall be used 16 04 000 000 | Region of destination | | | an..35 | N | Codes are defined by the Member State concerned. 16 05 000 000 | Place of delivery | | | | N | 16 05 036 000 | | UN/LOCODE | | an..17 | N | UN/LOCODE as referred to in introductory note 13 number 4. 16 05 020 000 | | Country | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 16 05 037 000 | | Location | | an..35 | N | 16 06 000 000 | Country of dispatch | | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 16 07 000 000 | Country of export | | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 16 08 000 000 | Country of origin | | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 16 09 000 000 | Country of preferential origin | | | an..4 | N | GEONOM code as referred to in introductory note 13 number 3. Where the proof of origin refers to a region/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. 16 10 000 000 | Region of dispatch | | | an..9 | N | Codes are defined by the Member State concerned. 16 11 000 000 | Countries of routing of means of transport | | | | N | 16 11 020 000 | | Country | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 16 12 000 000 | Country of routing of consignment | | | | N | 16 12 020 000 | | Country | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 16 13 000 000 | Place of loading | | | | N | 16 13 036 000 | | UN/LOCODE | | an..17 | N | UN/LOCODE as referred to in introductory note 13 number 4. 16 13 020 000 | | Country | | a2 | N | 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 GEONOM code as referred to in introductory note 13 number 3. 16 13 037 000 | | Location | | an..35 | N | 16 14 000 000 | Place of unloading | | | | N | 16 14 036 000 | | UN/LOCODE | | an..17 | N | UN/LOCODE as referred to in introductory note 13 number 4. 16 14 020 000 | | Country | | a2 | N | 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 GEONOM code as referred to in introductory note 13 number 3. 16 14 037 000 | | Location | | an..35 | N | 16 15 000 000 | Location of goods | | | | N | Only one type for location of goods can be used. 16 15 045 000 | | Type of location | | a1 | Y | 16 15 046 000 | | Qualifier of identification | | a1 | Y | 16 15 036 000 | | UN/LOCODE | | an..17 | N | UN/LOCODE as referred to in introductory note 13 number 4. 16 15 047 000 | | Customs office | | | N | 16 15 047 001 | | | Reference number | an8 | N | The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 16 15 048 000 | | GNSS | | | N | 16 15 048 049 | | | Latitude | an..17 | N | 16 15 048 050 | | | Longitude | an..17 | N | 16 15 051 000 | | Economic operator | | | N | 16 15 051 017 | | | Identification number | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. 16 15 052 000 | | Authorisation number | | an..35 | N | 16 15 053 000 | | Additional identifier | | an..4 | N | 16 15 018 000 | | Address | | | N | 16 15 018 019 | | | Street and number | an..70 | N | 16 15 018 021 | | | Postcode | an..17 | N | 16 15 018 022 | | | City | an..35 | N | GEONOM code as referred to in introductory note 13 number 3. 16 15 018 020 | | | Country | a2 | N | 16 15 081 000 | | Postcode Address | | | | 16 15 081 021 | | | Postcode | an..17 | N | 16 15 081 025 | | | House Number | an..35 | N | 16 15 081 020 | | | Country | a2 | N | 16 15 074 000 | | Contact person | | | N | 16 15 074 016 | | | Name | an..70 | N | 16 15 074 075 | | | Phone number | an..35 | N | 16 15 074 076 | | | E-mail address | an..256 | N | 16 16 000 000 | Place of acceptance | | | | N | 16 16 036 000 | | UN/LOCODE | | an..17 | N | UN/LOCODE as referred to in introductory note 13 number 4. 16 16 020 000 | | Country | | a2 | N | 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 GEONOM code as referred to in introductory note 13 number 3. 16 16 037 000 | | Location | | an..35 | N | 16 17 000 000 | Binding itinerary | | | n1 | Y | 17 01 000 000 | Customs office of exit | | | | N | 17 01 001 000 | | Reference number | | an8 | N | The structure of the customs office identifier is defined in Title II. 17 02 000 000 | Customs office of export | | | | N | 17 02 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 17 03 000 000 | Customs office of departure | | | | N | 17 03 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 17 04 000 000 | Customs office of transit | | | | N | 17 04 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 17 05 000 000 | Customs office of destination | | | | N | 17 05 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 17 06 000 000 | Customs office of exit for transit | | | | N | 17 06 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 17 07 000 000 | Customs office of first entry | | | | N | 17 07 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 17 08 000 000 | Actual Customs office of first entry | | | | N | 17 08 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 17 09 000 000 | Customs office of presentation | | | | N | 17 09 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 17 10 000 000 | Supervising customs office | | | | N | 17 10 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 18 01 000 000 | Net mass | | | n..16,6 | N | 18 02 000 000 | Supplementary units | | | n..16,6 | N | 18 03 000 000 | Total gross mass | | | n..16,6 | N | 18 04 000 000 | Gross mass | | | n..16,6 | N | 18 05 000 000 | Description of goods | | | an..512 | N | 18 06 000 000 | Packaging | | | | N | 18 06 003 000 | | Type of packages | | an2 | N | Package type code as referred to in introductory note 13 number 1. 18 06 004 000 | | Number of packages | | n..8 | N | 18 06 054 000 | | Shipping marks | | an..512 | N | 18 07 000 000 | Dangerous goods | | | | N | 18 07 055 000 | | UN number | | an4 | N | UN number as referred to in introductory note 13 number 5.

18 08 000 000 | CUS code | | | an9 | N | CUS Code as referred to in introductory note 13 number 9 18 09 000 000 | Commodity code | | | | N | 18 09 056 000 | | Harmonized System sub-heading code | | an6 | N | 18 09 057 000 | | Combined nomenclature code | | an2 | N | 18 09 058 000 | | TARIC code | | an2 | N | 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) 18 09 059 000 | | TARIC additional code | | an4 | N | To be completed in accordance with the TARIC codes (additional codes). 18 09 060 000 | | National additional code | | an..4 | N | Codes to be adopted by the Member States concerned 18 10 000 000 | Type of goods | | | a..3 | N | UPU Item nature indication codes as referred to in introductory note 13 number 8 19 01 000 000 | Container indicator | | | n1 | Y | 19 02 000 000 | Conveyance reference number | | | an..17 | N | 19 03 000 000 | Mode of transport at the border | | | n1 | Y | 19 04 000 000 | Inland mode of transport | | | n1 | Y | The codes provided for in Title II as regards D.E.19 03 000 000 Mode of transport at the border shall be used. 19 05 000 000 | Departure transport means | | | | N | 19 05 061 000 | | Type of identification | | n2 | Y | 19 05 017 000 | | Identification number | | an..35 | N | 19 05 062 000 | | Nationality | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 19 06 000 000 | Arrival transport means | | | | - | 19 06 061 000 | | Type of identification | | n2 | Y | The codes defined in Title II for D.E. 19 05 061 000 Type of identification shall be used for the type of identification. 19 06 017 000 | | Identification number | | an..35 | N | 19 07 000 000 | Transport Equipment | | | | N | 19 07 063 000 | | Container identification number | | an..17 | N | 19 07 044 000 | | Goods reference | | n..5 | N | 19 07 064 000 | | Container size and type identification | | an..10 | Y | 19 07 065 000 | | Container packed status | | an..3 | Y | 19 07 066 000 | | Container supplier type code | | an..3 | Y | 19 08 000 000 | Active border transport means | | | | N | 19 08 061 000 | | Type of identification | | n2 | Y | The codes defined in Title II for D.E. 19 05 061 000 Type of identification shall be used for the type of identification. 19 08 017 000 | | Identification number | | an..35 | N | 19 08 062 000 | | Nationality | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 19 08 067 000 | | Type of means of transport | | an..4 | N | Code for type of means of transport as referred to in introductory note 13 number 6. 19 09 000 000 | Passive border transport means | | | | N | 19 09 061 000 | | Type of identification | | n2 | Y | The codes defined in Title II for D.E. 1 905 061 000 Type of identification shall be used for the type of identification 19 09 017 000 | | Identification number | | an..35 | N | 19 09 062 000 | | Nationality | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 19 09 067 000 | | Type of means of transport | | an..4 | N | Code for type of means of transport as referred to in introductory note 13 number 6. 19 10 000 000 | Seal | | | | N | 19 10 068 000 | | Number of seals | | n..4 | N | 19 10 015 000 | | Identifier | | an..20 | N | 19 11 000 000 | Receptacle identification number | | | an..35 | N | 99 01 000 000 | Quota order number | | | an6 | N | 99 02 000 000 | Guarantee type | | | an1 | Y | 99 03 000 000 | Guarantee reference | | | | N | 99 03 069 000 | | GRN | | an..24 | N | 99 03 070 000 | | Access code | | an..4 | N | 99 03 012 000 | | Currency | | a3 | N | Currency code as referred to in introductory note 13 number 2. 99 03 071 000 | | Amount to be covered | | n..16,2 | N | 99 03 072 000 | | Customs office of guarantee | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 99 03 073 000 | | Other guarantee reference | | an..35 | N | 99 04 000 000 | Guarantee not valid in | | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. 99 05 000 000 | Nature of transaction | | | n..2 | N | Code for nature of transaction as referred to in introductory note 13 number 7. 99 06 000 000 | Statistical value | | | n..16,2 | N | CHAPTER 2 Cardinalities Cardinalities for Declaration levels MC | 1x (per declaration) ---|--- MI | 9,999x (per MC) HC | 99,999x (per MC for entry) HC | 999x (per MC for transit) HI | 9,999x (per HC) GS | 1x (per declaration in export and import) GS | 9,999x (per recapitulative supplementary declaration) GS | 1x (per HC) SI | 9,999x (per GS) Cardinalities for data classes Data element/class Data sub-element/sub-class | Data element/class name | Data sub-element/ sub-class name | Cardinality Declaration | Cardinality MC | Cardinality MI | Cardinality HC | Cardinality HI | Cardinality GS | Cardinality SI ---|---|---|---|---|---|---|---|---|--- 11 01 000 000 | Declaration type | | 1x | | | | 1x | | 11 02 000 000 | Additional declaration type | | 1x | | | | | | 11 03 000 000 | Goods item number | | | | 1x | | 1x | | 1x 11 04 000 000 | Specific circumstance indicator | | 1x | | | | | | 11 05 000 000 | Re-entry indicator | | 1x | | | | | | 11 06 000 000 | Split Consignment | | 1x | | | | | | 11 06 001 000 | | Split consignment indicator | 1x | | | | | | 11 06 002 000 | | Previous MRN | 1x | | | | | | 11 07 000 000 | Security | | 1x | | | | | | 11 08 000 000 | Reduced dataset indicator | | 1x | | | | | | 11 09 000 000 | Procedure | | | | | | | | 1x 11 09 001 000 | | Requested procedure | | | | | | | 1x 11 09 002 000 | | Previous procedure | | | | | | | 1x 11 10 000 000 | Additional procedure | | | | | | | | 99x 12 01 000 000 | Previous document | | 9,999x | 9,999x | 99x | 99x | 99x | 99x | 99x 12 01 001 000 | | Reference number | 1x | 1x | 1x | 1x | 1x | 1x | 1x 12 01 002 000 | | Type | 1x | 1x | 1x | 1x | 1x | 1x | 1x 12 01 003 000 | | Type of packages | | | 1x | | 1x | | 1x 12 01 004 000 | | Number of packages | | | 1x | | 1x | | 1x 12 01 005 000 | | Measurement unit and qualifier | | | 1x | | 1x | | 1x 12 01 006 000 | | Quantity | | | 1x | | 1x | | 1x 12 01 079 000 | | Complement of information | | 1x | | 1x | 1x | | 12 01 007 000 | | Goods item identifier | | 1x | 1x | 1x | 1x | | 1x 12 02 000 000 | Additional information | | | 99x | 99x | 99x | 99x | 99x | 99x 12 02 008 000 | | Code | | 1x | 1x | 1x | 1x | 1x | 1x 12 02 009 000 | | Text | | 1x | 1x | 1x | 1x | 1x | 1x 12 03 000 000 | Supporting document | | | 99x | 99x | 99x | 99x | 99x | 99x 12 03 001 000 | | Reference number | | 1x | 1x | 1x | 1x | 1x | 1x 12 03 002 000 | | Type | | 1x | 1x | 1x | 1x | 1x | 1x 12 03 010 000 | | Issuing Authority name | | | | | | 1x | 1x 12 03 005 000 | | Measurement unit and qualifier | | | | | | | 1x 12 03 006 000 | | Quantity | | | | | | | 1x 12 03 011 000 | | Date of validity | | | | | | 1x | 1x 12 03 012 000 | | Currency | | | | | | | 1x 12 03 013 000 | | Document Line Item Number | | 1x | | | 1x | 1x | 1x 12 03 014 000 | | Amount | | | | | | | 1x 12 03 079 000 | | Complement of information | | 1x | | | 1x | | 12 04 000 000 | Additional reference | | | 99x | 99x | 99x | 99x | 99x | 99x 12 04 001 000 | | Reference number | | 1x | | 1x | 1x | 1x | 1x 12 04 002 000 | | Type | | 1x | 1x | 1x | 1x | 1x | 1x 12 05 000 000 | Transport document | | 9,999x | 99x | | 99x | | 99x | 99x 12 05 001 000 | | Reference number | 1x | 1x | | 1x | | 1x | 1x 12 05 002 000 | | Type | 1x | 1x | | 1x | | 1x | 1x 12 06 000 000 | TIR Carnet number | | 1x | | | | | | 12 07 000 000 | Referral request reference | | 1x | | | | | | 12 08 000 000 | Reference number/UCR | | | 1x | 1x | 1x | 1x | 1x | 1x 12 09 000 000 | LRN | | 1x | | | | | | 12 10 000 000 | Deferred payment | | 9x | | | | | | 12 11 000 000 | Warehouse | | | 1x | | | | 1x | 12 11 002 000 | | Type | | 1x | | | | 1x | 12 11 015 000 | | Identifier | | 1x | | | | 1x | 12 12 000 000 | Authorisation | | 99x | | | | | | 99x 12 12 002 000 | | Type | 1x | | | | | | 1x 12 12 001 000 | | Reference Number | 1x | | | | | | 1x 12 12 080 000 | | Holder of authorisation | 1x | | | | | | 1x 13 01 000 000 | Exporter | | 1x | | | | | 1x | 1x 13 01 016 000 | | Name | 1x | | | | | 1x | 1x 13 01 017 000 | | Identification number | 1x | | | | | 1x | 1x 13 01 018 000 | | Address | 1x | | | | | 1x | 1x 13 02 000 000 | Consignor | | | 1x | 1x | 1x | | 1x | 1x 13 02 016 000 | | Name | | 1x | 1x | 1x | | 1x | 1x 13 02 017 000 | | Identification number | | 1x | 1x | 1x | | 1x | 1x 13 02 028 000 | | Type of person | | 1x | 1x | 1x | | 1x | 1x 13 02 018 000 | | Address | | 1x | 1x | 1x | | 1x | 1x 13 02 029 000 | | Communication | | 9x | | 9x | | | 13 02 074 000 | | Contact person | | 9x | | 9x | 9x | | 13 03 000 000 | Consignee | | 1x | 1x | 1x | 1x | 1x | 1x | 1x 13 03 016 000 | | Name | 1x | 1x | 1x | 1x | 1x | 1x | 1x 13 03 017 000 | | Identification number | 1x | 1x | 1x | 1x | 1x | 1x | 1x 13 03 028 000 | | Type of person | | 1x | | 1x | | | 13 03 018 000 | | Address | 1x | 1x | 1x | 1x | 1x | 1x | 1x 13 03 029 000 | | Communication | | 9x | | 9x | | | 13 04 000 000 | Importer | | 1x | | | | | | 13 04 016 000 | | Name | 1x | | | | | | 13 04 017 000 | | Identification number | 1x | | | | | | 13 04 018 000 | | Address | 1x | | | | | | 13 05 000 000 | Declarant | | 1x | | | | | | 13 05 016 000 | | Name | 1x | | | | | | 13 05 017 000 | | Identification number | 1x | | | | | | 13 05 018 000 | | Address | 1x | | | | | | 13 05 029 000 | | Communication | 9x | | | | | | 13 05 074 000 | | Contact person | 9x | | | | | | 13 06 000 000 | Representative | | 1x | | | | | | 13 06 016 000 | | Name | 1x | | | | | | 13 06 017 000 | | Identification number | 1x | | | | | | 13 06 030 000 | | Status | 1x | | | | | | 13 06 018 000 | | Address | 1x | | | | | | 13 06 029 028 | | Communication | 9x | | | | | | 13 06 074 000 | | Contact person | 9x | | | | | | 13 07 000 000 | Holder of the transit procedure | | 1x | | | | | | 13 07 016 000 | | Name | 1x | | | | | | 13 07 017 000 | | Identification number | 1x | | | | | | 13 07 078 000 | | TIR Holder identification number | 1x | | | | | | 13 07 018 000 | | Address | 1x | | | | | | 13 07 074 000 | | Contact person | 1x | | | | | | 13 08 000 000 | Seller | | | | | | | 1x | 1x 13 08 016 000 | | Name | | | | | | 1x | 1x 13 08 017 000 | | Identification number | | | | | | 1x | 1x 13 08 028 000 | | Type of person | | | | | | 1x | 1x 13 08 018 000 | | Address | | | | | | 1x | 1x 13 08 029 000 | | Communication | | | | | | 9x | 13 09 000 000 | Buyer | | | | | | | 1x | 1x 13 09 016 000 | | Name | | | | | | 1x | 1x 13 09 017 000 | | Identification number | | | | | | 1x | 1x 13 09 028 000 | | Type of person | | | | | | 1x | 1x 13 09 018 000 | | Address | | | | | | 1x | 1x 13 09 029 000 | | Communication | | | | | | 9x | 13 10 000 000 | Person notifying the arrival | | 1x | | | | | | 13 10 017 000 | | Identification number | 1x | | | | | | 13 10 029 000 | | Communication | 9x | | | | | | 13 11 000 000 | Person presenting the goods | | 1x | | | | | | 13 11 017 000 | | Identification number | 1x | | | | | | 13 12 000 000 | Carrier | | | 1x | | 1x | | | 13 12 016 000 | | Name | | 1x | | | | | 13 12 017 000 | | Identification number | | 1x | | 1x | | | 13 12 018 000 | | Address | | 1x | | | | | 13 12 029 000 | | Communication | | 9x | | | | | 13 12 074 000 | | Contact person | | 9x | | | | | 13 13 000 000 | Notify party | | | 1x | | 1x | | | 13 13 016 000 | | Name | | 1x | | 1x | | | 13 13 017 000 | | Identification number | | 1x | | 1x | | | 13 13 028 000 | | Type of person | | 1x | | 1x | | | 13 13 018 000 | | Address | | 1x | | 1x | | | 13 13 029 000 | | Communication | | 9x | | 9x | | | 13 14 000 000 | Additional supply chain actor | | | 99x | 99x | 99x | 99x | 99x | 99x 13 14 031 000 | | Role | | 1x | 1x | 1x | 1x | 1x | 1x 13 14 017 000 | | Identification number | | 1x | 1x | 1x | 1x | 1x | 1x 13 15 000 000 | Supplementary declarant | | | 1x | | 1x | | | 13 15 017 000 | | Identification number | | 1x | | 1x | | | 13 15 032 000 | | Supplementary filing type | | 1x | | 1x | | | 13 16 000 000 | Additional fiscal reference | | | | | | | 99x | 99x 13 16 031 000 | | Role | | | | | | 1x | 1x 13 16 034 000 | | VAT identification number | | | | | | 1x | 1x 13 17 000 000 | Person lodging the customs goods manifest | | 1x | | | | | | 13 17 017 000 | | Identification number | 1x | | | | | | 13 18 000 000 | Person requesting a proof of the customs status of Union goods | | 1x | | | | | | 13 18 017 000 | | Identification number | 1x | | | | | | 13 19 000 000 | Person notifyng the arrival of goods following movement under temporary storage | | 1x | | | | | | 13 19 017 000 | | Identification number | 1x | | | | | | 13 20 000 000 | Person providing a guarantee | | 1x | | | | | | 13 20 017 000 | | Identification number | 1x | | | | | | 13 21 000 000 | Person paying the customs duty | | 1x | | | | | | 13 21 017 000 | | Identification number | 1x | | | | | | 14 01 000 000 | Delivery terms | | | | | | | 1x | 14 01 035 000 | | INCOTERM code | | | | | | 1x | 14 01 036 000 | | UN/LOCODE | | | | | | 1x | 14 01 020 000 | | Country | | | | | | 1x | 14 01 037 000 | | Location | | | | | | 1x | 14 02 000 000 | Transport charges | | | 1x | 1x | 1x | | | 14 02 038 000 | | Method of payment | | 1x | 1x | 1x | | | 14 03 000 000 | Duties and taxes | | | | | | | | 99x 14 03 039 000 | | Tax type | | | | | | | 1x 14 03 038 000 | | Method of payment | | | | | | | 99x 14 03 042 000 | | Payable tax amount | | | | | | | 1x 14 03 040 000 | | Tax base | | | | | | | 99x 14 16 000 000 | | Total duties and taxes amount | | | | | | | 1x 14 17 000 000 | Internal currency unit | | 1x | | | | | | 14 04 000 000 | Additions and deductions | | | | | | | 99x | 99x 14 04 008 000 | | Code | | | | | | 1x | 1x 14 04 014 000 | | Amount | | | | | | 1x | 1x 14 05 000 000 | Invoice currency | | 1x | | | | | 1x | 14 06 000 000 | Total amount invoiced | | 1x | | | | | 1x | 14 07 000 000 | Valuation indicators | | | | | | | | 1x 14 08 000 000 | Item amount invoiced | | | | | | | | 1x 14 09 000 000 | Exchange rate | | 1x | | | | | | 14 10 000 000 | Valuation method | | | | | | | | 1x 14 11 000 000 | Preference | | | | | | | | 1x 14 12 000 000 | Postal value | | | | | | 1x | | 1x 14 12 012 000 | | Currency code | | | | | 1x | | 1x 14 12 014 000 | | Amount | | | | | 1x | | 1x 14 13 000 000 | Postal charges | | 1x | | | 1x | | | 14 13 012 000 | | Currency code | 1x | | | 1x | | | 14 13 014 000 | | Amount | 1x | | | 1x | | | 14 14 000 000 | Intrinsic value | | | | | | | | 1x 14 14 012 000 | | Currency code | | | | | | | 1x 14 14 014 000 | | Amount | | | | | | | 1x 14 15 000 000 | Transport and insurance costs to the destination | | | | | | | 1x | 1x 14 15 012 000 | | Currency code | | | | | | 1x | 1x 14 15 014 000 | | Amount | | | | | | 1x | 1x 15 01 000 000 | Estimated date and time of departure | | 1x | | | | | | 15 02 000 000 | Actual date and time of departure | | 1x | | | | | | 15 03 000 000 | Estimated date and time of arrival | | 1x | | | | | | 15 04 000 000 | Estimated date and time of arrival at the port of unloading | | 1x | 1x | | | | | 15 05 000 000 | Actual date and time of arrival | | 1x | | | | | | 15 06 000 000 | Declaration date | | 1x | | | | | | 15 07 000 000 | Requested validity of the proof | | 1x | | | | | | 15 08 000 000 | Date and time of presentation of the goods | | 1x | | | | | | 15 09 000 000 | Date of acceptance | | | | | | | 1x | 1x 16 02 000 000 | Addressed Member State | | 1x | | | | | | 16 02 020 000 | | Country | 1x | | | | | | 16 03 000 000 | Country of destination | | | 1x | | | 1x | 1x | 1x 16 04 000 000 | Region of destination | | | | | | | 1x | 1x 16 05 000 000 | Place of delivery | | | 1x | | 1x | | | 16 05 036 000 | | UN/LOCODE | | 1x | | 1x | | | 16 05 020 000 | | Country | | 1x | | 1x | | | 16 05 037 000 | | Location | | 1x | | 1x | | | 16 06 000 000 | Country of dispatch | | | 1x | | 1x | 1x | 1x | 1x 16 07 000 000 | Country of export | | | | | | | 1x | 1x 16 08 000 000 | Country of origin | | | | | | 1x | | 1x 16 09 000 000 | Country of preferential origin | | | | | | | | 1x 16 10 000 000 | Region of dispatch | | | | | | | | 1x 16 11 000 000 | Countries of routing of means of transport | | 99x | | | | | | 16 11 020 000 | | Country | 1x | | | | | | 16 12 000 000 | Country of routing of consignment | | | 99x | | 99x | | | 16 12 020 000 | | Country | | 1x | | 1x | | | 16 13 000 000 | Place of loading | | | 1x | | | | | 16 13 036 000 | | UN/LOCODE | | 1x | | | | | 16 13 020 000 | | Country | | 1x | | | | | 16 13 037 000 | | Location | | 1x | | | | | 16 14 000 000 | Place of unloading | | | 1x | | | | | 16 14 036 000 | | UN/LOCODE | | 1x | | | | | 16 14 020 000 | | Country | | 1x | | | | | 16 14 037 000 | | Location | | 1x | | | | | 16 15 000 000 | Location of goods | | | 1x | | | | 1x | 16 15 045 000 | | Type of location | | 1x | | | | 1x | 16 15 046 000 | | Qualifier of identification | | 1x | | | | 1x | 16 15 036 000 | | UN/LOCODE | | 1x | | | | 1x | 16 15 047 000 | | Customs office | | 1x | | | | 1x | 16 15 048 000 | | GNSS | | 1x | | | | 1x | 16 15 051 000 | | Economic operator | | 1x | | | | 1x | 16 15 052 000 | | Authorisation number | | 1x | | | | 1x | 16 15 053 000 | | Additional identifier | | 1x | | | | 1x | 16 15 018 000 | | Address | | 1x | | | | 1x | 16 15 081 000 | | Postcode Address | | 1x | | | | 1x | 16 15 074 000 | | Contact person | | 9x | | | | 9x | 16 16 000 000 | Place of acceptance | | | 1x | | 1x | | | 16 16 036 000 | | UN/LOCODE | | 1x | | 1x | | | 16 16 020 000 | | Country | | 1x | | 1x | | | 16 16 037 000 | | Location | | 1x | | 1x | | | 16 17 000 000 | Binding itinerary | | 1x | | | | | | 17 01 000 000 | Customs office of exit | | 1x | | | | | | 17 01 001 000 | | Reference number | 1x | | | | | | 17 02 000 000 | Customs office of export | | 1x | | | | | | 17 02 001 000 | | Reference number | 1x | | | | | | 17 03 000 000 | Customs office of departure | | 1x | | | | | | 17 03 001 000 | | Reference number | 1x | | | | | | 17 04 000 000 | Customs office of transit | | 9x | | | | | | 17 04 001 000 | | Reference number | 1x | | | | | | 17 05 000 000 | Customs office of destination | | 1x | | | | | | 17 05 001 000 | | Reference number | 1x | | | | | | 17 06 000 000 | Customs office of exit for transit | | 9x | | | | | | 17 06 001 000 | | Reference number | 1x | | | | | | 17 07 000 000 | Customs office of first entry | | 1x | | | | | | 17 07 001 000 | | Reference number | 1x | | | | | | 17 08 000 000 | Actual Customs office of first entry | | 1x | | | | | | 17 08 001 000 | | Reference number | 1x | | | | | | 17 09 000 000 | Customs office of presentation | | 1x | | | | | | 17 09 001 000 | | Reference number | 1x | | | | | | 17 10 000 000 | Supervising customs office | | 1x | | | | | | 17 10 001 000 | | Reference number | 1x | | | | | | 18 01 000 000 | Net mass | | | | | | 1x | | 1x 18 02 000 000 | Supplementary units | | | | | | | | 1x 18 03 000 000 | Total gross mass | | 1x | 1x | | 1x | | | 18 04 000 000 | Gross mass | | | 1x | 1x | 1x | 1x | 1x | 1x 18 05 000 000 | Description of goods | | | | 1x | | 1x | | 1x 18 06 000 000 | Packaging | | | | 99x | | 99x | | 99x 18 06 003 000 | | Type of packages | | | 1x | | 1x | | 1x 18 06 004 000 | | Number of packages | | | 1x | | 1x | | 1x 18 06 054 000 | | Shipping marks | | | 1x | | 1x | | 1x 18 07 000 000 | Dangerous goods | | | | 99x | | 99x | | 18 07 055 000 | | UN number | | | 1x | | 1x | | 18 08 000 000 | CUS code | | | | 1x | | 1x | | 1x 18 09 000 000 | Commodity code | | | | 1x | | 1x | | 1x 18 09 056 000 | | Harmonized System sub-heading code | | | 1x | | 1x | | 1x 18 09 057 000 | | Combined nomenclature code | | | 1x | | 1x | | 1x 18 09 058 000 | | TARIC code | | | | | | | 1x 18 09 059 000 | | TARIC additional code | | | | | | | 99x 18 09 060 000 | | National additional code | | | | | | | 99x 18 10 000 000 | Type of goods | | | | | | 1x | | 1x 19 01 000 000 | Container indicator | | | 1x | | 1x | | 1x | 19 02 000 000 | Conveyance reference number | | 9x | | | | | | 19 03 000 000 | Mode of transport at the border | | 1x | 1x | | | | 1x | 19 04 000 000 | Inland mode of transport | | | 1x | | | | 1x | 19 05 000 000 | Departure transport means | | | 999x | | 999x | | 999x | 19 05 061 000 | | Type of identification | | 1x | | | | 1x | 19 05 017 000 | | Identification number | | 1x | | | | 1x | 19 05 062 000 | | Nationality | | 1x | | | | 1x | 19 06 000 000 | Arrival transport means | | | 1x | | | | 1x | 19 06 061 000 | | Type of identification | | 1x | | | | 1x | 19 06 017 000 | | Identification number | | 1x | | | | 1x | 19 07 000 000 | Transport Equipment | | | 9,999x | 9,999x | 9,999x | 9,999x | 9,999x | 19 07 063 000 | | Container identification number | | 1x | 1x | 1x | 1x | 1x | 19 07 044 000 | | Goods reference | | 9,999x | | | | 9,999x | 19 07 064 000 | | Container size and type identification | | 1x | 1x | 1x | 1x | | 19 07 065 000 | | Container packed status | | 1x | 1x | 1x | 1x | | 19 07 066 000 | | Container supplier type code | | 1x | 1x | 1x | 1x | | 19 08 000 000 | Active border transport means | | 1x | 9x | | | | 1x | 19 08 061 000 | | Type of identification | 1x | 1x | | | | 1x | 19 08 017 000 | | Identification number | 1x | 1x | | | | 1x | 19 08 062 000 | | Nationality | 1x | 1x | | | | 1x | 19 08 067 000 | | Type of means of transport | 1x | | | | | | 19 09 000 000 | Passive border transport means | | | 999x | | 999x | 999x | | 19 09 061 000 | | Type of identification | | 1x | | 1x | 1x | | 19 09 017 000 | | Identification number | | 1x | | 1x | 1x | | 19 09 062 000 | | Nationality | | 1x | | 1x | 1x | | 19 09 067 000 | | Type of means of transport | | 1x | | 1x | 1x | | 19 10 000 000 | Seal | | | 99x | 99x | 99x | 99x | | 19 10 068 000 | | Number of seals | | 1x (*1) | 1x (*1) | 1x (*1) | 1x (*1) | | 19 10 015 000 | | Identifier | | 1x | 1x | 1x | 1x | | 19 11 000 000 | Receptacle identification number | | | 9,999x | | 9,999x | | | 99 01 000 000 | Quota order number | | | | | | | | 1x 99 02 000 000 | Guarantee type | | 9x | | | | | | 99 03 000 000 | Guarantee reference | | 99x | | | | | | 99 03 069 000 | | GRN | 1x | | | | | | 99 03 070 000 | | Access code | 1x | | | | | | 99 03 012 000 | | Currency | 1x | | | | | | 99 03 071 000 | | Amount to be covered | 1x | | | | | | 99 03 072 000 | | Customs office of guarantee | 1x | | | | | | 99 03 073 000 | | Other guarantee reference | 1x | | | | | | 99 04 000 000 | Guarantee not valid in | | 99x | | | | | | 99 05 000 000 | Nature of transaction | | | | | | | 1x | 1x 99 06 000 000 | Statistical value | | | | | | | | 1x TITLE II Codes in relation with the common data requirements for declarations and notifications | (1) | Introduction: This Title contains the codes to be used on electronic declarations and notifications. ---|---|--- | (2) | Codes: ---|---|--- 11 01 000 000 Declaration type Code | Description | Dataset in the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446 ---|---|--- C | Union goods not placed under a transit procedure | D3 CO | Union goods subject to specific measures during the transitional period following the accession of new Member States. Placing of Union goods under the customs warehousing procedure referred to in column B3 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446 in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds. Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC (1) or Council Directive 2008/118/EC (2) are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply as referred to in columns B4 and H5 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446. | B3, B4, H1, H5, I1 EX | For 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. | B1, B2, C1 IM | For 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. | H1, H2, H3, H4, H5, H6, H7, I1 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 | D1, D2, D3 T1 | Goods placed under the external Union transit procedure | D1, D2, D3 T2 | Goods placed under the internal Union transit procedure in accordance with Article 227 of the Code, unless Article 293(2) applies | D1, D2, D3 T2F | Goods placed under the internal Union transit procedure, in accordance with Article 188 of Delegated Regulation (EU) 2015/2446 | D1, D2, D3 T2L | Proof establishing the customs status of Union goods | E1, E2 T2LF | Proof establishing the customs status of Union goods consigned to, from or between special fiscal territories | E1, E2 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 | E1 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 | D1, D2 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) of the Code | D3 TIR | Goods placed under the TIR (Transport Internationaux Routiers) procedure | D1, D2 X | Union goods to be exported, not placed under a transit procedure in the context of the application of Article 233(4) (e) of the Code | D3 11 02 000 000 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 R | Retrospective lodgement of an export or re-export declaration in accordance with Article 249 of Delegated Regulation (EU) 2015/2446 and Article 337 of Implementing Regulation (EU) 2015/2447) X | for a supplementary declaration of simplified declarations covered by B and E Y | for a supplementary declaration of general or periodic nature of simplified declarations covered by C and F Z | for a supplementary declaration of general or periodic nature under the procedure covered under Article 182 of the Code U | for a supplementary recapitulative declaration of simplified declarations covered by C and F V | for a supplementary recapitulative declaration under the procedure covered under Article 182 of the Code 11 04 000 000 Specific circumstance indicator The following codes shall be used: Codes | Description ---|--- A20 | Exit summary declaration – Express consignments F10 | Sea and inland waterways – Complete dataset – Straight bill of lading containing the necessary information from consignee 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 F12 | Sea and inland waterways – Partial dataset – Master bill of lading only F13 | Sea and inland waterways – Partial dataset – Straight bill of lading only F14 | Sea and inland waterways – Partial dataset – House bill of lading only F15 | Sea and inland waterways – Partial dataset – House bill of lading with the necessary information from consignee F16 | Sea and inland waterways – Partial dataset – Necessary information required to be provided by consignee at the lowest level of transport contract (Lowest house bill of lading where the master bill of lading is no straight bill of lading) F20 | Air cargo (general) – Complete dataset lodged pre-loading F21 | Air cargo (general) – Partial dataset – Master air waybill lodged pre-arrival F22 | Air cargo (general) – Partial dataset – House air waybill lodged pre-arrival – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) of Delegated Regulation (EU) 2015/2446 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 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 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 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 F27 | Air cargo (general) — Complete dataset lodged pre-arrival F28 | Air cargo (general) — Complete dataset lodged pre-loading – Direct air waybill F29 | Air cargo (general) — Complete dataset lodged pre-arrival – Direct air waybill F30 | Express consignments — Complete dataset lodged pre-arrival F31 | Express consignments on air cargo general – Complete dataset lodged pre-arrival by the express operator F32 | Entry summary declaration – Express consignments – Minimum dataset to be lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph F33 | Express consignment on air cargo general – Partial dataset – House air waybill lodged pre-arrival – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) of Delegated Regulation (EU) 2015/2446 F40 | Postal consignments – Partial dataset – Road master transport document information F41 | Postal consignments – Partial dataset – Rail master transport document information 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 F43 | Postal consignments — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2) of Delegated Regulation (EU) 2015/2446 F44 | Postal consignment — Partial dataset — Receptacle identification number lodged pre-loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2) of Delegated Regulation (EU) 2015/2446 F45 | Postal consignment – Partial dataset – Master bill of lading only F50 | Road mode of transport F51 | Rail mode of transport G4 | Temporary storage declaration G5 | Arrival notification in case of movement of goods under temporary storage 11 05 000 000 Re-entry indicator The relevant codes are given below: 0 | No (Entry summary declaration lodged for goods which enter into the customs territory of the Union for the first time) ---|--- 1 | Yes (Entry summary declaration lodged for goods which re-enter into the customs territory of the Union after having exited it) 11 06 001 000 Split consignment indicator The relevant codes are given below: 0 | No (Entry summary declaration lodged for full Master consignment) ---|--- 1 | Yes (Entry summary declaration lodged for split Master consignment) 11 07 000 000 Security The relevant codes are given below: Code | Description | Explanation ---|---|--- 0 | No | Declaration is not combined with Exit summary declaration or Entry summary declaration 1 | ENS | Declaration is combined with Entry summary declaration 2 | EXS | Declaration is combined with Exit summary declaration 3 | ENS and EXS | Declaration is combined with Exit summary declaration and Entry summary declaration 11 08 000 000 Reduced dataset indicator The relevant codes are given below: 0 | No (Goods are not declared using a reduced data set) ---|--- 1 | Yes (Goods are declared using a reduced data set) 11 09 000 000 Procedure The codes to be entered in this subdivision are four-digit codes, composed of a two-digit code representing the procedure requested, followed by a second two-digit code representing the previous procedure. The list of two-digit codes is given below. “Previous procedure” means the procedure under which the goods were placed before being placed under the procedure requested. It should be noted that where the previous procedure is customs warehousing or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under inward or outward processing or end-use. For example: re-export of goods imported under inward processing and subsequently placed under customs warehousing = 3151 (not 3171). (First operation = 5100; second operation = 7151: third operation re-export = 3151). Similarly, where goods previously temporarily exported are re-imported and released for free circulation after having been placed under customs warehousing, temporary admission or in a free zone this is regarded as simple re-importation after temporary export. For example: entry for home use with simultaneous entry for free circulation of goods exported under outward processing and placed under customs warehousing upon re-importation = 6121 (not 6171). (First operation: temporary export under outward processing = 2100; second operation: storage in a customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121). The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure. For example: 4054 = entry for free circulation and home use of goods previously placed under inward processing in another Member State. List of procedures for coding purposes Two of these basic elements must be combined to produce a four-digit code. 00 | This code is used to indicate that there is no previous procedure (a) ---|--- 01 | Release for free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC or Directive 2008/118/EC are applicable and parts of that territory in which 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 Germany and sent on to the Canary Islands. ---|---|--- 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 | : | Export of Union goods to a third country, but also dispatch of Union goods to parts of the customs territory of the Union to which the provisions of Directive 2006/112/EC or Directive 2008/118/EC do not apply. ---|---|--- 11 | Export of processed products obtained from equivalent goods under inward processing before placing non-Union goods under inward processing. | Explanation | : | Prior export (EX-IM) in accordance with Art. 223(2)c) of the Code. ---|---|--- Example | : | Export of cigarettes manufactured from Union tobacco leaves before placing of non-Union tobacco leaves under inward processing. 21 | Temporary export under the outward processing procedure, if not covered by code 22. | Example | : | Outward processing procedure under Articles 259 to 262 of the Code. The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94) 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 (Council Regulation (EC) No 3036/94 (3)) ---|--- — | 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.13 16 034 000 VAT identification number. ---|---|--- 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 re-importation 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. 13 16 034 000 VAT identification number. ---|---|--- Examples | : | Re-importation 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 re-importation 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. | Explanation | : | 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. 76 | Placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the Code. | Example | : | Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 (1) of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (OJ L 329, 25.11.2006, p. 7)). 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. | Example | : | Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products (OJ L 325, 24.11.2006, p. 12)). ---|---|--- 78 | Placing 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 H7 | Customs declaration for release for free circulation in respect of a consignment which benefits from a 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 11 10 000 000 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: Axx | Inward processing (Article 256 of the Code) ---|--- Bxx | Outward processing (Article 259 of the Code) Cxx | Relief (Council Regulation (EC) No 1186/2009 (4)) Dxx | Temporary admission (Delegated Regulation (EU) 2015/2446) Exx | Agricultural products Fxx | Other Inward processing (Article 256 of the Code) Code | Description ---|--- | Import A04 | Goods which are placed under an inward processing procedure (VAT only) A10 | Destruction of goods under inward processing Outward processing (Article 259 of the Code) Code | Description ---|--- | Import B02 | Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge). B03 | Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system) B06 | Processed products returning – VAT only | Export B51 | Goods imported for IP exported for repair under OP B52 | Goods imported for IP exported for replacement under guarantee B53 | OP under agreements with third countries, possibly combined with VAT OP B54 | VAT outward processing only Relief from import duties (Council Regulation (EC) No 1186/2009) (*2) Code | Description | Article No ---|---|--- C01 | Personal property imported by natural persons transferring their normal place of residence to the customs territory of the Union | 3 C02 | Trousseaux and household effects imported on the occasion of a marriage | 12(1) C03 | Presents customarily given on the occasion of a marriage | 12(2) C04 | Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union | 17 C06 | School outfits, educational materials and related household effects | 21 C07 | Consignments of negligible value | 23 C08 | Consignments sent from one private individual to another | 25 C09 | Capital goods and other equipment imported on the transfer of activities from a third country into the Union | 28 C10 | 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 C11 | Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009) | 42 C12 | Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009 | 43 C13 | Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools) | 44-45 C14 | Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union | 51 C15 | Laboratory animals and biological or chemical substances intended for research | 53 C16 | Therapeutic substances of human origin and blood-grouping and tissue-typing reagents | 54 C17 | Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment | 57 C18 | Reference substances for the quality control of medicinal products | 59 C19 | Pharmaceutical products used at international sports events | 60 C20 | Goods for charitable or philanthropic organisations - basic necessities imported by State organisations or other approved organisations | 61 (1)(a) C21 | Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind | 66 C22 | 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)(a) and 67(2) C23 | 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) (b) and 67(2) C24 | 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)(a) and 68(2) C25 | 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)(b) and 68(2) C26 | Goods imported for the benefit of disaster victims | 74 C27 | Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union | 81(a) C28 | 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(a) C29 | Goods to be used by monarchs or heads of state | 85 C30 | Samples of goods of negligible value imported for trade promotion purposes | 86 C31 | Printed advertising matter | 87 C32 | Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event | 90(a) C33 | Goods imported for examination, analysis or test purposes | 95 C34 | Consignments sent to organisations protecting copyrights or industrial and commercial patent rights | 102 C35 | Tourist information literature | 103 C36 | Miscellaneous documents and articles | 104 C37 | Ancillary materials for the stowage and protection of goods during their transport | 105 C38 | Litter, fodder and feeding stuffs for animals during their transport | 106 C39 | Fuel and lubricants present in land motor vehicles and special containers | 107 C40 | Materials for the construction, upkeep, or ornamentation of memorials to, or cemeteries for, war victims | 112 C41 | Coffins, funerary urns and ornamental funerary articles | 113 C42 | 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) C43 | Personal 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 C44 | 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 C45 | Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union | 35 C46 | 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 C47 | Seeds, fertilizers 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 C48 | Goods contained in the personal luggage and exempted from VAT | 41 C49 | 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)(b) C50 | Goods for charitable or philanthropic organisations - equipment and office materials sent free of charge | 61 (1)(c) C51 | 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(b) C52 | 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(c) C53 | 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(d) C54 | 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(b) C55 | 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(c) C56 | 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 C57 | 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)(b) C58 | 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)(c) C59 | 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)(d) C60 | Trousseaux 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) C61 | Presents 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) | Relief from export duties | C71 | Domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country | 115 C72 | Fodder and feeding stuffs accompanying animals during their exportation | 121 C73 | Consignments of negligible value | 114 C74 | 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 C75 | 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 Temporary admission Code | Description | Article No ---|---|--- D01 | Pallets (including pallet spare parts, accessories and equipment) | 208 and 209 D02 | Containers (including container spare parts, accessories and equipment) | 210 and 211 D03 | Means of road, rail, air, sea and inland waterway transport | 212 D04 | Personal effects and goods for sports purposes imported by travelers | 219 D05 | Welfare material for seafarers | 220 D06 | Disaster relief material | 221 D07 | Medical, surgical and laboratory equipment | 222 D08 | Animals (twelve months or more) | 223 D09 | Goods for use in frontier zone | 224 D10 | Sound, image or data carrying media | 225 D11 | Publicity material | 225 D12 | Professional equipment | 226 D13 | Pedagogic material and scientific equipment | 227 D14 | Packings, full | 228 D15 | Packings, empty | 228 D16 | Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles | 229 D17 | Special tools and instruments | 230 D18 | Goods subject to tests, experiments or demonstrations. | 231(a) D19 | Goods, subject to satisfactory acceptance tests, provided for in a sales contract | 231(b) D20 | Goods used to carry out tests, experiments or demonstrations without financial gain (six months). | 231(c) D21 | Samples | 232 D22 | Replacement means of production (six months) | 233 D23 | Goods for events or for sale | 234(1) D24 | Goods for approval (six months) | 234(2) D25 | Works of art, collectors' items and antiques | 234(3)(a) D26 | Goods other than newly manufactured ones imported with a view to their sale by auction | 234(3)(b) D27 | Spare parts, accessories and equipment | 235 D28 | Goods imported in particular situations having no economic effect | 236(b) D29 | Goods imported for a period not exceeding three months | 236(a) D30 | 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 D51 | Temporary admission with partial relief from import duty | 206 Agricultural products Code | Description ---|--- | Import E01 | 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)) E02 | Standard import values (for example: Regulation (EU) No 543/2011) (*3) | Export E51 | 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 E52 | 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 E53 | 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 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, subject to 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, not requiring a refund certificate E63 | 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 E64 | Victualing of goods eligible for refunds (Article 33 Regulation (EC) No 612/2009 (*4) E65 | Entry in victualing warehouse (Article 37 Regulation (EC) No 612/2009) E71 | Agricultural products for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks. Other Code | Description ---|--- | Import F01 | Relief from import duties for returned goods (Article 203 of the Code) F02 | Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods) F03 | Relief from import duties for returned goods (Special circumstances provided for in Article 158(3) of Delegated Regulation (EU) 2015/2446 repair or restoration) F04 | 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) F05 | 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) F06 | 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. F07 | 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) F15 | Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code) F16 | Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union. F21 | 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 F22 | 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 F44 | Release for free circulation of processed products when Article 86(3) of Code) is to be applied F45 | Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC (*5)) F46 | Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the Code F47 | Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code F48 | Import under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC. F49 | Import under the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of Directive 2006/112/EC. | Export F61 | Victualing and bunkering F65 | Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code F75 | Goods dispatched in the context of trade with special fiscal territories (Article 1 (3) of the Code) 12 01 000 000 Previous document 12 01 001 000 Reference number 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 | 21 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 | an 12 | 9876AB889012 4 | Procedure identifier | a1 | B 5 | Check digit | an1 | 1 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 ---|--- A | Export only B | Export and exit summary declaration C | Exit summary declaration only D | Re-export notification E | Dispatch of goods in relation with special fiscal territories J | Transit declaration only K | Transit declaration and exit summary declaration L | Transit declaration and entry summary declaration M | Transit declaration and exit summary declaration and entry summary declaration P | Proof of the customs status of Union goods/Customs goods manifest R | Import declaration only S | Import declaration and entry summary declaration T | Entry summary declaration only U | Temporary storage declaration V | Introduction of goods in relation with special fiscal territories W | Temporary storage declaration and entry summary declaration Z | Arrival notification 12 01 002 000 Type Previous documents must be entered in the form of a code defined in Title I. The list of documents and their respective codes can be found in the TARIC database. 12 02 000 000 Additional information 12 02 008 000 Code A five-digit code is used to encode additional information of a customs nature: Code 0xxxx – General category Code 1xxxx – On import Code 2xxxx – On transit Code 3xxxx – On Export Code 4xxxx – Other Code | Legal basis | Subject | Additional information ---|---|---|--- 00100 | Article 163 of Delegated Regulation (EU) 2015/2446 | Application for the authorisation of the use of a special procedure other than transit based on the customs declaration | “Simplified authorisation”’ 00700 | Article 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 00800 | Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446 | Discharge of inward processing (specific commercial policy measures) | “IP CPM” 00900 | Article 238 of Delegated Regulation (EU) 2015/2446 | Discharge of temporary admission | “TA” and the relevant authorisation number 01000 | Article 36 (2) of the Vienna Convention on Diplomatic Relations of 1961 | The personal baggage of a diplomatic agent shall be exempt from inspection | “Diplomatic Goods - Exempt from inspection” 10600 | 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” 20100 | Article 18 of the “common transit procedure” (*6) | Export from one common transit country subject to restriction or export from the Union subject to restriction | 20200 | Article 18 of the “common transit procedure” (*6) | Export from one common transit country subject to duties or export from the Union subject to duties | 20300 | Article 18 of the "common transit procedure" | Export | “Export” 30300 | Article 254(4)(b) of the Code | Export of goods subject to end-use | “E-U” 30500 | Article 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 30600 | 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” 30700 | Article 160 Delegated Regulation (EU) 2015/2446 | The request to have an information sheet INF3 | “INF3” 40100 | 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” 12 03 000 000 Supporting document 12 03 002 000 Type (a) | Union or international documents, certificates and authorisations produced in support of the declaration, 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 their respective codes can be found in the TARIC database. ---|--- (b) | National documents, certificates and authorisations produced in support of the declaration, 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. ---|--- 12 04 000 000 Additional reference 12 04 002 000 Type (a) | Additional references must be entered in the form of a code defined in Title I. The list of additional references and their respective codes can be found in the TARIC database. ---|--- (b) | Additional references must be entered in the form of a code as defined in Title I, possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State's own nomenclature. ---|--- 12 05 000 000 Transport document 12 05 002 000 Type Transport documents must be entered in the form of a code defined in Title I. The list of transport documents and their respective codes can be found in the TARIC database. 12 11 000 000 Warehouse 12 11 002 000 Type 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 13 01 000 000 Exporter 13 01 017 000 Identification number 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 for D.E. 1 301 018 020 (Exporter Address Country) shall be used. 13 02 000 000 Consignor 13 02 028 000 Type 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. 13 02 029 000 Communication 13 02 029 002 Type The following codes shall be used: EM | Electronic mail ---|--- TE | Telephone 13 06 000 000 Representative 13 06 030 000 Status Insert one of the following codes 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). 13 14 000 000 Additional supply chain actor 13 14 031 000 Role 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 FW | Freight Forwarder | Party undertaking forwarding of goods MF | Manufacturer | Party which manufactures goods WH | Warehouse Keeper | Party taking responsibility for goods entered into a warehouse 13 15 000 000 Supplementary declarant 13 15 032 000 Supplementary filing type The following filing types can be used: Type | Description ---|--- 1 | House level filing 2 | Sub-house level filing 13 16 000 000 Additional fiscal reference 13 16 031 000 Role The following parties can be declared: Role Code | Party | Description ---|---|--- FR1 | Importer | Person or persons designated or recognised as liable for the payment of value added tax by the Member State of importation in accordance with Article 201 of Directive 2006/112/EC FR2 | Customer | Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in 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 FR5 | Vendor (IOSS) | Taxable person making use of the special scheme for distance sales of goods imported from third countries or third 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. 13 16 034 000 VAT identification number 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 When the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC the special VAT number attributed for the use of this scheme shall be provided. 14 01 000 000 Delivery terms 14 01 035 000 INCOTERM code The codes and statements to be entered are as follows: Incoterms code | Incoterms — ICC/ECE Meaning | Place to be specified ---|---|--- Codes applicable for all modes of transport EXW (Incoterms 2020) | Ex works | Named place of delivery FCA (Incoterms 2020) | Free carrier | Named place of delivery CPT (Incoterms 2020) | Carriage paid to | Named place of destination CIP (Incoterms 2020) | Carriage and insurance paid to | Named place of destination DPU (Incoterms 2020) | Delivered at place unloaded | Named place of destination DAP (Incoterms 2020) | Delivered at place | Named place of destination DDP (Incoterms 2020) | Delivered duty paid | Named place of destination DAT (Incoterms 2010) | Delivered at terminal | Named terminal at port or place of destination Codes applicable for sea and inland waterway transport FAS (Incoterms 2020) | Free along ship | Named port of shipment FOB (Incoterms 2020) | Free on board | Named port of shipment CFR (Incoterms 2020) | Cost and freight | Named port of destination CIF (Incoterms 2020) | Cost, insurance and freight | Named port of destination XXX | Delivery terms other than those listed above | Narrative description of delivery terms given in the contract 14 02 000 000 Transport charges 14 02 038 000 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 14 03 000 000 Duties and taxes 14 03 039 000 Tax type The codes applicable are given below: A00 | Import duty ---|--- A30 | Definitive antidumping duties A35 | Provisional antidumping duties A40 | Definitive countervailing duties A45 | Provisional countervailing duties B00 | VAT C00 | Export duty E00 | Duties collected on behalf of other countries 14 03 038 000 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 O | Guarantee lodged with Intervention Agency 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 14 04 000 000 Additions and deductions 14 04 008 000 Code 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 Articles 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 14 07 000 000 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. 1st digit: Party relationship, whether there is price influence or not 2nd digit: Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code 3rd digit: Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code. 4th 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 2nd, 3rd and 4th digits would entail the use of code combination " 1 000." 14 10 000 000 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 14 11 000 000 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 ---|--- (2) | Next two digits of the code | 00 | None of the following ---|--- 10 | Tariff suspension ---|--- 18 | Tariff suspension with certificate confirming the special nature of the product ---|--- 19 | Temporary suspension for products imported with an authorised release certificate EASA Form 1 or an equivalent certificate ---|--- 20 | Tariff quota (*7) ---|--- 25 | Tariff quota with certificate confirming the special nature of the product (*7) ---|--- 28 | Tariff quota following outward processing (*7) ---|--- 50 | Certificate confirming the special nature of the product ---|--- 16 15 000 000 Location of goods Use the GEONOM code as referred to in introductory note 13 number 3. 16 15 045 000 Type of Location For the type of location, use the codes specified below: A | Designated location ---|--- B | Authorised place ---|--- C | Approved place ---|--- D | Other ---|--- 16 15 046 000 Qualifier of identification For the identification of the location use one of the identifiers below: Qualifier | Identifier | Description ---|---|--- T | Postcode address | Use the postal code with or without house number for the location concerned. U | UN/LOCODE | UN/LOCODE as referred to in introductory note 13 number 4. V | Customs office identifier | Use the codes specified under D.E. 1 701 000 000 Customs office of exit W | GNSS coordinates | Decimal degrees with negative numbers for South and West. Examples: 44.424896o/8.774792o or 50.838068o/ 4.381508o X | EORI number | Use the identification number as specified in the description for D.E. 13 01 017 000 Exporter identification no. In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned. Y | Authorisation number | Enter the authorisation number of the location concerned, i.e. of the warehouse where the goods can be examined. In case the authorisation concerns more than one premises, the authorisation number shall be completed by an identifier unique for the location concerned. Z | Address | 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. 16 17 000 000 Binding itinerary The relevant codes are given below: 0 | Goods are not moved from the Customs Office of Departure to the Customs Office of Destination along an economically justified itinerary ---|--- 1 | Goods shall be moved from the Customs Office of Departure to the Customs Office of Destination along an economically justified itinerary 17 01 000 000 Customs office of exit 17 01 001 000 Reference number Use (an8) codes structured as follows: — | the first two characters (a2) serve to identify the country by means of the GEONOM code as referred to in introductory note 13 number 3., ---|--- — | the next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted: The first three characters (an3) would be taken up by the UN/LOCODE location name and the last three by a national alphanumericsubdivision (an3). If this subdivision is not used, the characters “000” should be inserted. ---|--- 19 01 000 000 Container indicator The relevant codes are given below: 0 | Goods not transported in containers ---|--- 1 | Goods transported in containers 19 03 000 000 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 | Other mode of transport (i.e. own propulsion) 19 05 000 000 Departure transport means 19 05 061 000 Type of identification The codes applicable are given below: Code | Description ---|--- 10 | IMO ship identification number 11 | Name of the sea-going vessel 20 | Wagon number 21 | Train number 30 | Registration number of the road vehicle 31 | Registration number of the road trailer 40 | IATA flight number 41 | Registration number of the aircraft 80 | European Vessel Identification Number (ENI code) 81 | Name of the inland waterways vessel 19 07 000 000 Transport Equipment 19 07 064 000 Container size and type identification 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 x 120 cm 13 | Scandinavian pallet – 100 x 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) 19 07 065 000 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. 19 07 066 000 Container supplier type code The following codes shall be used: Code | Description ---|--- 1 | Shipper supplied 2 | Carrier supplied 99 02 000 000 Guarantee type The codes applicable are given below:

Code | Description ---|--- 0 | For guarantee waiver (Article 95(2) of the Code) 1 | For comprehensive guarantee (Article 89(5) of the Code) 2 | For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code) 3 | 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) 4 | For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160) 5 | 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 Council (*8) (Article 89(9) of the Code) 8 | For guarantee not required for certain public bodies (Article 89(7) of the Code) B | For guarantee furnished for goods dispatched under TIR procedure R | For guarantee not required for goods carried on the Rhine, the Rhine waterways, the Danube or the Danube waterways (Article 89(8)(a) of the Code) C | For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code) D | 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) E | 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) F | For guarantee not required for goods placed under the temporary admission procedure in accordance with Article81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) G | 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) H | For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code I | 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) J | Guarantee not required for the journey between customs office of departure and customs office of transit - Article 10(2)(b) of the Convention of 20 May 1987 on a common transit procedure TITLE III 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) …… (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 aange- bracht …… (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 piir- anguid 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, nustatyti Reglamentu/ Direktyva/Sprendimu Nr.…, ---|--- — | HU A kilépés …………… területéről a … rendelet/ir¬ ányelv /határozat szerinti korlátozás vagy teher megfize- ésénekkötelezettsége 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 impo- zitelor 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/direktii¬ vin/ päätöksen N:o … mukaisia rajoituksia tai maksuja ---|--- — | 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 siuntėjas ---|--- — | 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 ZABEZPIECZENIA GENERALNEGO ---|--- — | 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 * * * (*1) The cardinality for the Number of seals has to be understood in relation to the transport equipment, i.e. 1x per container. (1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1). (2) Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12). (3) Council Regulation (EC) No 3036/94 of 8 December 1994 establishing economic outward processing arrangements applicable to certain textiles and clothing products reimported into the Community after working or processing in certain third countries (OJ L 322, 15.12.1994, p. 1) (4) 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) (*2) 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) (*3) 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). (*4) 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). (*5) 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). (*6) Convention on a common transit procedure of 20 May 1987 (OJ L 226, 13.8.1987, p. 2). (*7) Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other preference (*8) 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). * * * ANNEX II ‘ANNEX C FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS (ARTICLE 2(4a)) 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 D 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 D 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. 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, 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) and 6/17 Commodity code (national additional codes). 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 | | 1/6 | Goods item number | n..5 | N | | 1x | 1/8 | Signature/ authentication | an..35 | 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 | Previous 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 | 9,999x | 99x | The 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 | 99x | 99x | The Union codes are further specified in Title II 2/3 | Documents produced, certificates and authorisations, additional references | Document 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 | 99x | 99x | The 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 Implementing Regulation (EU) No 2020/1470 of 12 October 2020 on the nomenclature of countries and territories (1) for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2 - 21). 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 D to Delegated Regulation (EU) 2015/2446. 3/2 | Exporter identification no | 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. 3/15 | 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 no | an..17 | N | 1x | | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 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 no | an..17 | N | 1x | | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no 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 no | an..17 | N | 1x | | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 3/21 | Representative status code | n1 | Y | 1x | | 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 no | an..17 | N | 1x | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 3/26 | 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 no | an..17 | N | 1x | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 3/37 | Additional supply chain actor(s) identification no | 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 no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 3/39 | Holder of the authorisation identification no | 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 no. 3/40 | Additional fiscal references identification no | 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 no | an..17 | N | 1x | | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 3/45 | Person providing a guarantee identification no | an..17 | N | 1x | | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 3/46 | Person paying the customs duty identification no | an..17 | N | 1x | | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 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. 4/3 | 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 OR 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 | Value | 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 | Transport 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. 5/8 | Country of destination code | a2 | N | 1x | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. In 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. 5/14 | 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. 5/23 | 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. 5/26 | 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). 5/31 | 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 | 6/5 | Gross mass (kg) | n..16,6 | N | 1x | 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 Recommendation 21. 6/10 | Number of packages | n..8 | N | | 99x | 6/11 | Shipping marks | an..512 | N | | 99x | 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 | an..3 | N | | 1x | UPU code-list 136 shall be used. 7/2 | Container | n1 | Y | 1x | | 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. 7/9 | Identity of means of transport on arrival | Type of identification: n2 + Identification number: an..35 | N | 1x | | The 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 | 9,999x | 9,999x | 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. 8/1 | Quota order number | an6 | N | | 1x | 8/2 | Guarantee type | Guarantee type: an 1 | Y | 9x | | 8/3 | Guarantee reference | GRN: 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). 8/5 | 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 113/2010 (2) 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 | TITLE II Codes 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 IM | : | For 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 D 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. ---|--- — | Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC (3) or Council Directive 2008/118/EC (4) 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 column H5 of the data requirements table in Title I of Annex D 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 R | Retrospective lodgement of an export or re-export declaration in accordance with Article 249 of Delegated Regulation (EU) 2015/2446 and Article 337 of Implementing Regulation (EU) 2015/2447) 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 1/10. 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. Similarly, where goods previously temporarily exported are re-imported and released for free circulation after having been placed under customs warehousing, temporary admission or in a free zone this is regarded as simple re-importation after temporary export. For example: entry for home use with simultaneous entry for free circulation of goods exported under outward processing and placed under customs warehousing upon re-importation = 6121 (not 6171). (First operation: temporary export under outward processing = 2100; second operation: storage in a customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121). The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure. For example: 4054 = entry for free circulation and home use of goods previously placed under inward processing in another Member State. List of procedures for coding purposes Two of these basic elements must be combined to produce a four-digit code. 00 | This code is used to indicate that there is no previous procedure (a) ---|--- 01 | Release for free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC or Directive 2008/118/EC are applicable and parts of that territory in which 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 Germany and sent on to the Canary Islands. ---|---|--- 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. 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 no. ---|---|--- 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 re-importation 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 no. ---|---|--- Examples | : | Re-importation 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 re-importation 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. | Explanation | : | 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. 76 | Placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the Code. | Example | : | Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 (1) of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (OJ L 329, 25.11.2006, p. 7)). 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. | Example | : | Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products (OJ L 325, 24.11.2006, p. 12)). ---|---|--- 78 | Placing 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 D to Delegated Regulation (EU) 2015/2446) | Declarations | Union procedure codes, where appropriate ---|---|--- H1 | Declaration for release for free circulation and special procedure — specific use — declaration for end-use | 01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68 H2 | Special procedure — storage — declaration for customs warehousing | 71 H3 | Special procedure — specific use — declaration for temporary admission | 53 H4 | Special procedure — processing — declaration for inward processing | 51 H5 | Declaration for the introduction of goods in the context of trade with special fiscal territories | 40, 42, 61, 63, 95, 96 H6 | Customs declaration in postal traffic for release for free circulation | 01, 07, 40 I1 | Import Simplified declaration | 01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68 1/11. Additional procedure Where this data element is used to specify a Union procedure, the first character of the code identifies a category of measures in the following manner: Inward processing | Axx ---|--- Outward processing | Bxx Relief | Cxx Temporary admission | Dxx Agricultural products | Exx Other | Fxx Inward processing (Article 256 of the Code) Code | Description ---|--- | Import A04 | Goods which are placed under an inward processing procedure (VAT only) A10 | Destruction of goods under inward processing Outward processing (Article 259 of the Code) Code | Description ---|--- | Import B02 | Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge). B03 | Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system) B06 | Processed products returning – VAT only Relief from import duties (Council Regulation (EC) No 1186/2009) (*1) Code | Description | Article No ---|---|--- C01 | Personal property imported by natural persons transferring their normal place of residence to the customs territory of the Union | 3 C02 | Trousseaux and household effects imported on the occasion of a marriage | 12(1) C03 | Presents customarily given on the occasion of a marriage | 12(2) C04 | Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union | 17 C06 | School outfits, educational materials and related household effects | 21 C07 | Consignments of negligible value | 23 C08 | Consignments sent from one private individual to another | 25 C09 | Capital goods and other equipment imported on the transfer of activities from a third country into the Union | 28 C10 | 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 C11 | Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009) | 42 C12 | Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009 | 43 C13 | Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools) | 44-45 C14 | Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union | 51 C15 | Laboratory animals and biological or chemical substances intended for research | 53 C16 | Therapeutic substances of human origin and blood-grouping and tissue-typing reagents | 54 C17 | Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment | 57 C18 | Reference substances for the quality control of medicinal products | 59 C19 | Pharmaceutical products used at international sports events | 60 C20 | Goods for charitable or philanthropic organisations - basic necessities imported by State organisations or other approved organisations | 61 (1)(a) C21 | Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind | 66 C22 | 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)(a) and 67(2) C23 | 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)(b) and 67(2) C24 | 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)(a) and 68(2) C25 | 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)(b) and 68(2) C26 | Goods imported for the benefit of disaster victims | 74 C27 | Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union | 81(a) C28 | 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(a) C29 | Goods to be used by monarchs or heads of state | 85 C30 | Samples of goods of negligible value imported for trade promotion purposes | 86 C31 | Printed advertising matter | 87 C32 | Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event | 90(a) C33 | Goods imported for examination, analysis or test purposes | 95 C34 | Consignments sent to organisations protecting copyrights or industrial and commercial patent rights | 102 C35 | Tourist information literature | 103 C36 | Miscellaneous documents and articles | 104 C37 | Ancillary materials for the stowage and protection of goods during their transport | 105 C38 | Litter, fodder and feeding stuffs for animals during their transport | 106 C39 | Fuel and lubricants present in land motor vehicles and special containers | 107 C40 | Materials for the construction, upkeep, or ornamentation of memorials to, or cemeteries for, war victims | 112 C41 | Coffins, funerary urns and ornamental funerary articles | 113 C42 | 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) C43 | Personal 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 C44 | 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 C45 | Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union | 35 C46 | 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 C47 | Seeds, fertilizers 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 C48 | Goods contained in the personal luggage and exempted from VAT | 41 C49 | 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)(b) C50 | Goods for charitable or philanthropic organisations - equipment and office materials sent free of charge | 61 (1)(c) C51 | 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(b) C52 | 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(c) C53 | 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(d) C54 | 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(b) C55 | 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(c) C56 | 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 C57 | 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)(b) C58 | 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)(c) C59 | 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)(d) C60 | Trousseaux 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) C61 | Presents 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) Temporary admission Code | Description | Article No ---|---|--- D01 | Pallets (including pallet spare parts, accessories and equipment) | 208 and 209 D02 | Containers (including container spare parts, accessories and equipment) | 210 and 211 D03 | Means of road, rail, air, sea and inland waterway transport | 212 D04 | Personal effects and goods for sports purposes imported by travelers | 219 D05 | Welfare material for seafarers | 220 D06 | Disaster relief material | 221 D07 | Medical, surgical and laboratory equipment | 222 D08 | Animals (twelve months or more) | 223 D09 | Goods for use in frontier zone | 224 D10 | Sound, image or data carrying media | 225 D11 | Publicity material | 225 D12 | Professional equipment | 226 D13 | Pedagogic material and scientific equipment | 227 D14 | Packings, full | 228 D15 | Packings, empty | 228 D16 | Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles | 229 D17 | Special tools and instruments | 230 D18 | Goods subject to tests, experiments or demonstrations. | 231(a) D19 | Goods, subject to satisfactory acceptance tests, provided for in a sales contract | 231(b) D20 | Goods used to carry out tests, experiments or demonstrations without financial gain (six months). | 231(c) D21 | Samples | 232 D22 | Replacement means of production (six months) | 233 D23 | Goods for events or for sale | 234(1) D24 | Goods for approval (six months) | 234(2) D25 | Works of art, collectors' items and antiques | 234(3)(a) D26 | Goods other than newly manufactured ones imported with a view to their sale by auction | 234(3)(b) D27 | Spare parts, accessories and equipment | 235 D28 | Goods imported in particular situations having no economic effect | 236(b) D29 | Goods imported for a period not exceeding three months | 236(a) D30 | 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 D51 | Temporary admission with partial relief from import duty | 206 Agricultural products Code | Description ---|--- Import | E01 | 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)) E02 | Standard import values (for example: Regulation (EU) No 543/2011) (*2) (*3) Other Code | Description ---|--- | Import F01 | Relief from import duties for returned goods (Article 203 of the Code) F02 | Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods) F03 | Relief from import duties for returned goods (Special circumstances provided for in Article 158(3) of Delegated Regulation (EU) 2015/2446 repair or restoration) F04 | 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) F05 | 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) F06 | 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. F07 | 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) F15 | Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code) F16 | Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union. F21 | 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 F22 | 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 F44 | Release for free circulation of processed products when Article 86(3) of Code) is to be applied F45 | Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC (*4)) F46 | Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the Code F47 | Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code F48 | Import under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC. F49 | Import under the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of Directive 2006/112/EC. 2/1. Simplified declaration/Previous document This 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 (-). 1\. 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. 2\. 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 | an 12 | 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 2 to Delegated Regulation (EU) 2015/2446 ---|---|--- 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, H7 (*5) or I1 S | Import declaration and entry summary declaration | Combinations of H1, H2, H3, H4, H6, H7 (*5) 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 V | Introduction of goods in relation with special fiscal territories | H5 3\. 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: — | The 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, 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 D to Delegated Regulation (EU) 2015/2446 | Several occurrences of documents or parties. | ‘Various’ | 00200 Title II of Annex D to Delegated Regulation (EU) 2015/2446 | Identity between declarant and consignor | ‘Consignor’ | 00300 Title II of Annex D to Delegated Regulation (EU) 2015/2446 | Identity between declarant and exporter | ‘Exporter’ | 00400 Title II of Annex D to Delegated Regulation (EU) 2015/2446 | Identity between declarant and importer | ‘Importer’ | 00500 Article 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 ---|---|---|--- Title II of Annex D 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 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 no 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 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 no 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 FW | Freight Forwarder | Party undertaking forwarding of goods MF | Manufacturer | Party which manufactures goods WH | Warehouse Keeper | Party taking responsibility for goods entered into a warehouse 2\. Identification no of the party The structure of that number corresponds to the structure as specified for D.E. 3/2 Exporter identification no. 3/40. Additional fiscal references identification no This data element consists of two components: 1\. Role code The following parties can be declared: Role Code | Party | Description ---|---|--- FR1 | Importer | Person or persons designated or recognised as liable for the payment of value added tax by the Member State of importation in accordance with Article 201 of Directive 2006/112/EC FR2 | Customer | Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in 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 FR5 | Vendor (IOSS) | Taxable person making use of the special scheme for distance sales of goods imported from third countries or third 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 Codes applicable for all modes of transport EXW (Incoterms 2010 or Incoterms 2020) | Ex works | Named place of delivery FCA (Incoterms 2010 or Incoterms 2020) | Free carrier | Named place of delivery CPT (Incoterms 2010 or Incoterms 2020) | Carriage paid to | Named place of destination CIP (Incoterms 2010 or Incoterms 2020) | Carriage and insurance paid to | Named place of destination DAT (Incoterms 2010) | Delivered at terminal | Named terminal at port or place of destination DPU (Incoterms 2020) | Delivered at place unloaded | Named place of destination DAP (Incoterms 2010 or Incoterms 2020) | Delivered at place | Named place of destination DDP (Incoterms 2010 or Incoterms 2020) | Delivered duty paid | Named place of destination Codes applicable for sea and inland waterway transport FAS (Incoterms 2010 or Incoterms 2020) | Free along ship | Named port of shipment FOB (Incoterms 2010 or Incoterms 2020) | Free on board | Named port of shipment CFR (Incoterms 2010 or Incoterms 2020) | Cost and freight | Named port of destination CIF (Incoterms 2010 or Incoterms 2020) | Cost, insurance and freight | Named port of destination XXX | Delivery terms other than those listed above | Narrative description of delivery terms given in the contract 4/3. Calculation of taxes — Tax type The codes applicable are given below: A00 | Import duty ---|--- A30 | Definitive antidumping duties A35 | Provisional antidumping duties A40 | Definitive countervailing duties A45 | Provisional countervailing duties B00 | VAT C00 | Export duty E00 | Duties collected on behalf of other countries 4/8. 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 Articles 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. 1st digit | : | Party relationship, whether there is price influence or not ---|---|--- 2nd digit | : | Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code 3rd digit | : | Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code. 4th 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 2nd, 3rd and 4th 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 ---|--- (2) Next two digits of the code 00 | None of the following ---|--- 10 | Tariff suspension ---|--- 18 | Tariff suspension with certificate confirming the special nature of the product ---|--- 19 | Temporary suspension for products imported with an authorised release certificate EASA Form 1 or an equivalent certificate ---|--- 20 | Tariff quota (*6) ---|--- 25 | Tariff quota with certificate confirming the special nature of the product (*6) ---|--- 28 | Tariff quota following outward processing (*6) ---|--- 50 | Certificate confirming the special nature of the product ---|--- 5/23. 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 with or without house number for the location concerned. U | UN/LOCODE | UN/LOCODE as referred to in introductory note 13 number 4. V | Customs office identifier | Use the codes specified under D.E. 1701000000 Customs office of exit W | GNSS coordinates | Decimal degrees with negative numbers for South and West. Examples: 44.424896o/8.774792o or 50.838068o/ 4.381508o X | EORI number | Use the identification number as specified in the description for D.E. 3/2 Exporter identification no. In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned. Y | Authorisation number | Enter the authorisation number of the location concerned, i.e. of the warehouse where the goods can be examined. In case the authorisation concerns more than one premises, the authorisation number shall be completed by an identifier unique for the location concerned. Z | Address | 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) 8/2. Guarantee type Guarantee codes The codes applicable are given below:

Code | Description ---|--- 0 | For guarantee waiver (Article 95(2) of the Code) 1 | For comprehensive guarantee (Article 89(5) of the Code) 2 | For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code) 3 | 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 4 | For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160) 5 | 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 Council (*7) (Article 89(9) of the Code) I | 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) 8 | For guarantee not required for certain public bodies (Article 89(7) of the Code) B | For guarantee furnished for goods dispatched under TIR procedure C | For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code) D | 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) E | 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) F | 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) G | 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) H | For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code TITLE III Linguistic 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) …… (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 aange- bracht …… (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 piir- anguid 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, nustatyti Reglamentu/ Direktyva/Sprendimu Nr.…, ---|--- — | HU A kilépés …………… területéről a … rendelet/ir¬ ányelv /határozat szerinti korlátozás vagy teher megfize- ésénekkötelezettsége 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 impo- zitelor 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/direktii¬ vin/ 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 siuntėjas ---|--- — | 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 ZABEZPIECZENIA GENERALNEGO ---|--- — | 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 * * * (1) OJ L 328, 28.11.2012, p. 7-15. (2) 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). (3) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1). (4) Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12). (*1) 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) (*2) 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). (*3) 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). (*4) 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). (*5) H7 as defined in Annex B Title I, Chapter 3 of Commission Delegated Regulation (EU) 2015/2446. Shall be limited to situations where the import declaration is referred to as previous document in a subsequent declaration. (*6) Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other preference (*7) 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). * * * ANNEX III ‘ANNEX 21-03 List of surveillance data elements referred to in Article 55(1) D.E. No. (1) | Data element/class name (2) | Data sub-element/sub-class name | Data sub-element name ---|---|---|--- 11 01 000 000 | Declaration type | | 11 02 000 000 | Additional declaration type | | 11 03 000 000 | Goods item number | | 11 09 001 000 | Procedure | Requested procedure | 11 09 002 000 | Procedure | Previous procedure | 11 10 000 000 | Additional procedure | | 12 03 001 000 | Supporting document | Reference number | 12 03 002 000 | Supporting document | Type | 12 03 010 000 | Supporting document | Issuing Authority name | 12 04 001 000 | Additional reference | Reference number | 12 04 002 000 | Additional reference | Type | 12 05 001 000 | Transport document | Reference number | 12 05 002 000 | Transport document | Type | 12 12 001 000 | Authorisation | Reference number | 12 12 002 000 | Authorisation | Type | 12 12 080 000 | Authorisation | Holder of the authorisation | 13 01 017 000 | Exporter | Identification number | 13 01 018 020 | Exporter | | Country 13 03 017 000 | Consignee | Identification number | 13 04 017 000 | Importer | Identification number | 13 04 018 020 | Importer | | Country 13 05 017 000 | Declarant | Identification number | 13 16 031 000 | Additional fiscal references | Role | 13 16 034 000 | Additional fiscal references | VAT identification number | 14 03 039 000 | Duties and taxes | Tax type | 14 03 038 000 | Duties and taxes | Method of payment | 14 03 042 000 | Duties and taxes | Payable tax amount | 14 03 040 000 | Duties and taxes | Tax base | 14 03 040 041 | Duties and taxes | | Tax rate 14 03 040 005 | Duties and taxes | | Measurement unit and qualifier 14 03 040 006 | Duties and taxes | | Quantity 14 03 040 014 | Duties and taxes | | Amount 14 10 000 000 | Valuation method | | 14 11 000 000 | Preference | | 16 03 000 000 | Country of destination | | 16 06 000 000 | Country of dispatch | | 16 08 000 000 | Country of origin | | 16 09 000 000 | Country of preferential origin | | 18 01 000 000 | Net mass | | 18 02 000 000 | Supplementary units | | 18 04 000 000 | Gross mass | | 18 05 000 000 | Description of goods | | 18 06 004 000 | Packaging | Number of packages | 18 09 056 000 | Commodity code | Harmonized System sub-heading code | 18 09 057 000 | Commodity code | Combined nomenclature code | 18 09 058 000 | Commodity code | TARIC code | 18 09 059 000 | Commodity code | TARIC additional code | 18 09 060 000 | Commodity code | National additional code | 19 01 000 000 | Container indicator | | 19 03 000 000 | Mode of transport at the border | | 19 04 000 000 | Inland mode of transport | | 19 07 063 000 | Transport equipment | Container identification number | 99 01 000 000 | Quota order number | | 99 06 000 000 | Statistical value | | \- - | Date of acceptance of the declaration (3) | | \- - | Declaration number (unique reference) (4) | | \- - | Issuer (5) | | * * * (1) Formats and cardinalities of the data requirements from the column “D.E. No” are the same as those indicated in Annex B. (2) For the data class which are printed in italics only the indicated attributes are subject to surveillance. (3) The format of this information should be “yyyymmdd”. The cardinality of this information should be “1x” at declaration level. (4) The format of this information should be provided in compliance with the format of the MRN as defined in data sub-element number 12 01 001 000. The cardinality of this information should be “1x” at declaration level. (5) The format of this information should be provided in compliance with the format of data element number 16 03 000 000. The GEONOM code, as referred to in introductory note 13 number 3 of Annex B, should be used. The cardinality of this element should be “1x” at declaration level.’ * * *