Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code

The forms contain a number of boxes only some of which will be used, depending on the customs procedure(s) in question.

Without prejudice to the application of simplified procedures, the boxes that correspond to the data elements which may be completed for each procedure are set out in the data requirements table of Annex B, Title I. The specific provisions concerning each box that corresponds to the data elements as they are described in Annex B, Title II apply without prejudice to the status to the data elements concerned.

FORMALITIES EN ROUTE

Between the time when the goods leave the office of export and/or departure, and the time when they arrive at the office of destination, certain data may have to be entered on the copies of the Single Administrative Document accompanying the goods. These data elements concern the transport operation and are to be entered on the document in the course of the operation by the carrier responsible for the means of transport on which the goods are directly loaded. The data may be added legibly by hand; in this case, the form should be completed in ink in block capitals. These data elements, which only appear on copies 4 and 5, concern the following boxes:

• — Transhipments (55)

• — Other incidents during carriage (56)

CHAPTER 3

Instructions for use of the forms

Whenever a particular subset contains one or more copies which may be used in a Member State other than the one in which it was first completed, the forms must be completed by typewriter or by a mechanographical or similar process. For ease of completion by typewriter the form should be inserted in the machine in such a way that the first letter of the data to be entered in box 2 is placed in the position box in the top left-hand corner.

Where all the copies of a subset are intended for use in the same Member State, they may be filled in legibly by hand, in ink and in block capitals, provided that this is allowed in that Member State. The same applies to the data to be given on the copies used for the purposes of the Union transit procedure.

The form must contain no erasures or overwriting. Any alterations must be made by crossing out the incorrect data and adding those required. Any alterations made in this way must be initialled by the person making them and expressly endorsed by the competent authorities. The latter may, where necessary, require a new declaration to be lodged.

In addition, the forms may be completed using an automatic reproduction process instead of any of the procedures mentioned above. They may also be produced and completed by this means on condition that the provisions concerning the specimen forms, format, language used, legibility, absence of erasures and overwriting, and amendments are strictly observed.

Only numbered boxes are to be completed, as appropriate, by operators. The other boxes, identified by a capital letter, are for administrative use.

Without prejudice to Article 1(3) of the Code, the copies which are to remain at the office of export/dispatch or departure must bear the original signature of the persons concerned.

The lodging with a customs office of a declaration signed by the declarant or his representative shall indicate that the person concerned is declaring the goods in question for the procedure applied for and, without prejudice to the possible application of sanctions, shall be held responsible, in accordance with the provisions in force in the Member States, in respect of:

• — the accuracy of the information given in the declaration,

• — the authenticity of the documents attached,

• — the observance of all the obligations inherent in the placement of the goods in question under the procedure concerned.

The signature of the holder of the transit procedure or, where applicable, his authorised representative commits him in respect of all data relating to the Union transit operation pursuant to the provisions on Union transit laid down in the Union Customs Code and in this Regulation and as listed in Annex B Title I.

Unless Chapter 4 provides otherwise, a box that is not to be used should be left completely blank.

CHAPTER 4

Remarks concerning the continuation forms

• A.Continuation forms should only be used where the declaration covers more than one item (cf. box 5). They must be presented together with an IM, EX, EU or CO form.

• B.The instructions in this title also apply to the continuation forms.

• However:

• — the symbols ‘IM/c’, ‘EX/c’ or ‘EU/c’ (or ‘CO/c’ where applicable) must be entered in the first subdivision of box 1, that subdivision being left blank only where: — the form is used for Union transit only, in which case, depending on the Union transit procedure applicable to the goods concerned, ‘T1bis’, ‘T2bis’, ‘T2Fbis’ or ‘T2SMbis’ will be entered in the third subdivision of box 1, — the form is used solely to furnish proof of the customs status of Union goods, in which case, depending on the status of the goods concerned, ‘T2Lbis’, ‘T2LFbis’ or ‘T2LSMbis’ will be entered in the third subdivision of the box,

• — box 2/8 is for optional use by the Member States and should show only the identification number and/or name, if any, of the person concerned,

• — the ‘summary’ part of box 47 concerns the final summary of all the items covered by the IM and IM/c, EX and EX/c, EU and EU/c or CO and CO/c forms used. It should therefore be used only on the last of the IM/c, EX/c, EU/c or CO/c forms attached to an IM, EX, EU or CO document in order to show the total payable by type of tax.

• C.If continuation forms are used,

• — any boxes 31 (Packages and description of goods) which have not been used must be struck out to prevent later use,

• — when the third subdivision of box 1 contains the symbol T, boxes 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and 44 (Additional information, documents produced, certificates and authorisations) of the first item of goods of the transit declaration used must be struck through and the first box 31 (Packages and description of goods) of the declaration may not be used to enter the marks, numbers, number and kind of packages or goods description. In the first box 31 of the declaration, reference will be made, as appropriate, to the number of continuation forms bearing the respective symbols T1bis, T2bis or T2Fbis.

TITLE III

Model of Single Administrative Document (eight-copy set)

Image omitted; see official source

Text of image

A OFFICE OF DISPATCH/EXPORT

1 DECLARATION

2 Consignor/Exporter

No

3 Forms

4 Loading lists

5 Items

6 Total packages

7 Reference number

8 Consignee

No

9 Person responsible for financial settlement

No

10 Country first destin.

11 Trading country

13 C.A.P.

14 Declarant/Representative

No

15 Country of dispatch/export

15 C. disp./exp. Code

17 Country destin. Code

16 Country of origin

17 Country of destination

18 Identity and nationality of means of transport at departure

19 Ctr.

20 Delivery terms

21 Identity and nationality of active means of transport crossing the border

22 Currency and total amount invoiced

23 Exchange rate

24 Nature of transaction

25 Mode of transport at the border

26 Inland mode of transport

27 Place of loading

28 Financial and banking data

29 Office of exit

30 Location of goods

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

No

34 Country origin Code

35 Gross mass (kg)

a

b

37 PROCEDURE

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

46 Statistical value

47 Calculation of taxes

Type

Tax base

Rate

Amount

MP

48 Deferred payment

49 Identification of warehouse

B ACCOUNTING DETAILS

Total:

50 Principal

No

Signature:

C OFFICE OF DEPARTURE

51 Intended offices of transit (and country)

represented by

Place and date:

52 Guarantee

Code

53 Office of destination (and country)

not valid for

D CONTROL BY OFFICE OF DEPARTURE

Stamp:

Result:

Seals affixed: Number:

identity:

Time limit (date):

Signature:

54 Place and date:

Signature and name of declarant/representative:

a

b

a

b

1

Copy for the consignor/exporter

1

EUROPEAN UNION

33 Commodity Code

Image omitted; see official source

Text of image

E CONTROL BY OFFICE OF DISPATCH/EXPORT

Image omitted; see official source

Text of image

A OFFICE OF DISPATCH/EXPORT

1 DECLARATION

2 Consignor/Exporter

No

3 Forms

4 Loading lists

5 Items

6 Total packages

7 Reference number

8 Consignee

No

9 Person responsible for financial settlement

No

10 Country first destin.

11 Trading country

13 C.A.P.

14 Declarant/Representative

No

15 Country of dispatch/export

15 C. disp./exp. Code

17 Country destin. Code

16 Country of origin

17 Country of destination

18 Identity and nationality of means of transport at departure

19 Ctr.

20 Delivery terms

21 Identity and nationality of active means of transport crossing the border

22 Currency and total amount invoiced

23 Exchange rate

24 Nature of transaction

25 Mode of transport at the border

26 Inland mode of transport

27 Place of loading

28 Financial and banking data

29 Office of exit

30 Location of goods

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item No

33 Commodity Code

34 Country origin Code

35 Gross mass (kg)

a

b

37 PROCEDURE

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

46 Statistical value

47 Calculation of taxes

Type

Tax base

Rate

Amount

MP

48 Deferred payment

49 Identification of warehouse

B ACCOUNTING DETAILS

Total:

50 Principal

No

Signature:

C OFFICE OF DEPARTURE

51 Intended offices of transit (and country)

represented by

Place and date:

52 Guarantee

Code

53 Office of destination (and country)

not valid for

D CONTROL BY OFFICE OF DEPARTURE

Stamp:

Result:

Seals affixed: Number:

identity:

Time limit (date):

Signature:

54 Place and date:

Signature and name of declarant/representative:

a

b

a

b

2

Statistical copy – Country of dispatch/export

2

EUROPEAN UNION

Image omitted; see official source

Text of image

A OFFICE OF DISPATCH/EXPORT

1 DECLARATION

2 Consignor/Exporter

No

3 Forms

4 Loding lists

5 Items

6 Total packages

7 Reference number

8 Consignee

No

9 Person responsible for financial settlement

No

10 Country first destin.

11 Trading country

13 C.A.P.

14 Declarant/Representative

No

15 Country of dispatch/export

15 C. disp./exp. Code

17 Country destin. Code

16 Country of origin

17 Country of destination

18 Identity and nationality of means of transport at departure

19 Ctr.

20 Delivery terms

21 Identity and nationality of active means of transport crossing the border

22 Currency and total amount invoiced

23 Exchange rate

24 Nature of transaction

25 Mode of transport at the border

26 Inland mode of transport

27 Place of loading

28 Financial and banking data

29 Office of exit

30 Location of goods

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item No

33 Commodity Code

34 Country origin Code

35 Gross mass (kg)

a

b

37 PROCEDURE

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

46 Statistical value

47 Calculation of taxes

Type

Tax base

Rate

Amount

MP

48 Deferred payment

49 Identification of warehouse

B ACCOUNTING DETAILS

Total:

50 Principal

No

Signature:

C OFFICE OF DEPARTURE

51 Intended offices of transit (and country)

represented by

Place and date:

52 Guarantee

Code

53 Office of destination (and country)

not valid for

D CONTROL BY OFFICE OF DEPARTURE

Stamp:

Result:

Seals affixed: Number:

identity:

Time limit (date):

Signature:

54 Place and date:

Signature and name of declarant/representative:

a

b

a

b

3

Copy for the consignor/exporter

3

EUROPEAN UNION

Image omitted; see official source Image omitted; see official source

Text of image

A OFFICE OF DISPATCH/EXPORT

1 DECLARATION

2 Consignor/Exporter No

3 Forms

4 Loading lists

5 items

6 Total packages

8 Consignee No

IMPORTANT NOTE

Where this copy is used exclusively for establishing the CUSTOMS STATUS OF UNION GOODS NOT MOVING UNDER THE UNION TRANSIT PROCEDURE, only the information in boxes 1, 2, 3, 5, 14, 31, 32, 35, 54 and, where appropriate, 4, 33, 38, 40 and 44 is needed for that purpose.

14 Declarant/Representative No

15 Country of dispatch/export

17 Country of destination

18 Identity and nationality of means of transport at departure

19 Ctr.

21 Identity and nationality of active means of transport crossing the border

25 Mode of transportat the border

27 Place of loading

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item No

33 Commodity Code

35 Gross mass (kg)

38 Net mass (kg)

40 Summary declaration/Previous document

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

55 Transhipments

Place and country:

Place and country:

Ident. and nat. new means transp.:

Ident. and nat. new means transp.:

Ctr. (1) Identity of new container

Ctr. (1) Identity of new container

(1) Enter 1 if YES and 0 if NO.

(1) Enter 1 if YES and 0 if NO.

F CERTICATION BY COMPETENT AUTHORITIES

New seals: Number:

identity:

New seals: Number:

identity:

Signature:

Stamp:

Signature:

Stamp:

50 Principal

No

Signature:

C OFFICE OF DEPARTURE

51 Intended offices of transit (and country)

represented by

Place and date:

52 Guarantee

Code

53 office of destination (and country)

not valid for

D CONTROL BY OFFICE OF DEPARTURE

Stamp:

Result:

Seals affixed: Number:

identity:

Time limit (date):

Signature:

54 Place and date:

Signature and name of declarant/representative:

4

Copy for the office of destination

4

EUROPEAN UNION

Image omitted; see official source

Text of image

56 Other incidents during carriage

Details and measures taken

G CERTIFICATION BY COMPETENT AUTHORITIES

H A POSTERIORI CONTROL (Where this copy is used for establishing the Customs status of Union goods)

REQUEST FOR VERIFICATION

Verification of the authenticity of this document and the accuracy of the information contained therein is requested

Place and date:

Signature:

Stamp:

RESULT OF VERIFICATION

This document (1)

was certified by the Customs office indicated and the information contained therein is accurate.

does not meet the requirements as to authenticity and regularity (see remarks below).

Place and date:

Signature:

Stamp:

Remarks:

(1) Enter X where applicable.

I CONTROL BY OFFICE OF DESTINATION (UNION TRANSIT)

Date of arrival:

Examination of seals:

Remarks:

Copy No 5 returned

on

after registration under

No

Signature:

Stamp:

Image omitted; see official source

Text of image

1 D E C L A R A T I O N

2 Consignor/Exporter No

3 Forms

4 Loding lists

5 items

6 Total packages

8 Consignee No

15 Country of dispatch/export

RETURN TO:

17 Country of destination

18 Identity and nationality of means of transport at departure

19 Ctr.

21 Identity and nationality of active means of transport crossing the border

25 Mode of transport at the border

27 Place of loading

29 Office of exit

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item No

35 Gross mass (kg)

38 Net mass (kg)

40 Summary declaration/Previous document

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

55 Transhipments

Place and country:

Place and country:

Ident. and nat. new means transp.:

Ident. and nat. new means transp.:

Ctr. (1) Identity of new container

Ctr. (1) Identity of new container

(1) Enter 1 if YES and 0 if NO.

(1) Enter 1 if YES and 0 if NO.

F CERTICATION BY COMPETENT AUTHORITIES

New seals: Number:

identity:

New seals: Number:

identity:

Signature:

Stamp:

Signature:

Stamp:

50 Principal

No

Signature:

C OFFICE OF DEPARTURE

51 Intended offices of transit (and country)

represented by

Place and date:

52 Guarantee

Code

53 office of destination (and country)

not valid for

D CONTROL BY OFFICE OF DEPARTURE

Stamp:

Result:

Seals affixed: Number:

identity:

Time limit (date):

Signature:

5

Copy for return - Union transit

5

EUROPEAN UNION

33 Commodity Code

Image omitted; see official source

Text of image

56 Other incidents during carriage

Details and measures taken

G CERTIFICATION BY COMPETENT AUTHORITIES

I CONTROL BY OFFICE OF DESTINATION (UNION TRANSIT)

Date of arrival:

Examination of seals:

Remarks:

Copy No 5 returned

on

after registration under

No

Signature: Stamp:

UNION TRANSIT - RECEIPT (To be completed by the person concerned before presentation to the office of destination)

This is to certify that the document … issued by the Customs office at

… (name and country) under No…

has been lodged and that no irregularity has been observed to date concerning the consignment to which this document refers.

Date: Signature:

Stamp of

office of destination:

Image omitted; see official source

Text of image

A OFFICE OF DESTINATION

1 D E C L A R A T I O N

2 Consignor/Exporter No

3 Forms

4 Loding lists

5 items

6 Total packages

7 Reference number

8 Consignee No

9 Person responsible for financial settlementNo

10 Country last con Signed

11 Trad./Prod. country

12 Value details

13 C.A.P.

14 Declarant/Representative No

15 Country of dispatch/export

15 C. disp./exp. Code

17 Country destin. Code

16 Country of origin

17 Country of destination

18 Identity and nationality of means of transport on arrival

19 Ctr.

20 Delivery terms

21 Identity and nationality of active means of transport crossing the border

22 Currency and total amount invoiced

23 Exchange rate

24 Nature of transaction

25 Mode of transport at the border

26 I nland mode of transport

27 Place of unloading

28 Financial and banking data

29 Office of entry

30 Location of goods

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item No

33 Commodity Code

34 Country origin Code

35 Gross mass (kg)

36 Preference

a

b

37 PROCEDURNoE

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

42 Item price

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

45 Adjustment

46 Statistical value

47 Calculation of taxes

Type

Tax base

Rate

Amount

MP

48 Deferred payment

49 Identification of warehouse

B ACCOUNTING DETAILS

Total:

50 Principal

No

Signature:

C OFFICE OF DEPARTURE

51 Intended offices of transit (and country)

represented by

Place and date:

52 Guarantee

Code

53 Office of destination (and country)

not valid for

J CONTROL BY OFFICE OF DESTINATION

54 Place and date:

Signature and name of declarant/representative:

a

b

a

b

6

Copy for the country of destination

6

EUROPEAN UNION

43 V.M. Code

Image omitted; see official source

Text of image

J CONTROL BY OFFICE OF DESTINATION

Image omitted; see official source

Text of image

A OFFICE OF DESTINATION

1 DECLARATION

2 Consignor/Exporter No

3 Forms

4 Loading lists

5 items

6 Total packages

7 Reference number

8 Consignee No

9 Person responsible for financial settlementNo

10 Country last consigned

11 Trad./Prod. country

12 Value details

13 C.A.P.

14 Declarant/Representative No

15 Country of dispatch/export

15 C. disp./exp. Code

17 Country destin. Code

16 Country of origin

17 Country of destination

18 Identity and nationality of means of transport on arrival

19 Ctr.

20 Delivery terms

21 Identity and nationality of active means of transport crossing the border

22 Currency and total amount invoiced

23 Exchange rate

24 Nature of transaction

25 Mode of transport at the border

26 Inland mode of transport

27 Place of unloading

28 Financial and banking data

29 Office of entry

30 Location of goods

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item No

34 Country origin Code

35 Gross mass (kg)

36 Preference

a

b

37 PROCEDURE

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

42 Item price

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

45 Adjustment

46 Statistical value

47 Calculation of taxes

Type

Tax base

Rate

Amount

MP

48 Deferred payment

49 Identification of warehouse

B ACCOUNTING DETAILS

Total:

50 Principal

No

Signature:

C OFFICE OF DEPARTURE

51 Intended offices of transit (and country)

represented by

Place and date:

52 Guarantee

Code

53 Office of destination (and country)

not valid for

J CONTROL BY OFFICE OF DESTINATION

54 Place and date:

Signature and name of declarant/representative:

a

b

a

b

7

Statistical copy – Country of destination

7

EUROPEAN UNION

43 V.M. Code

33 Commodity Code

Image omitted; see official source Image omitted; see official source

Text of image

A OFFICE OF DESTINATION

1 DECLARATION

2 Consignor/Exporter No

3 Forms

4 Loading lists

5 Items

6 Total packages

7 Reference number

8 Consignee No

9 Person responsible for financial settlementNo

10 Country last consigned

11 Trad./Prod. country

12 Value details

13 C.A.P.

14 Declarant/Representative No

15 Country of dispatch/export

15 C. disp./exp. Code

17 Country destin. Code

16 Country of origin

17 Country of destination

18 Identity and nationality of means of transport on arrival

19 Ctr.

20 Delivery terms

21 Identity and nationality of active means of transport crossing the border

22 Currency and total amount invoiced

23 Exchange rate

24 Nature of transaction

25 Mode of transport at the border

26 Inland mode of transport

27 Place of unloading

28 Financial and banking data

29 Office of entry

30 Location of goods

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item No

33 Commodity Code

34 Country origin Code

35 Gross mass (kg)

36 Preference

a

b

37 PROCEDURE

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

42 Item price

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

45 Adjustment

46 Statistical value

47 Calculation of taxes

Type

Tax base

Rate

Amount

MP

48 Deferred payment

49 Identification of warehouse

B ACCOUNTING DETAILS

Total:

50 Principal

No

Signature:

C OFFICE OF DEPARTURE

51 Intended offices of transit (and country)

represented by

Place and date:

52 Guarantee

Code

53 Office of destination (and country)

not valid for

J CONTROL BY OFFICE OF DESTINATION

54 Place and date:

Signature and name of declarant/representative:

a

b

a

b

8

Copy for the consignee

8

EUROPEAN UNION

43 V.M. Code

Image omitted; see official source

TITLE IV

Model of Single Administrative Document continuation form (eight-copy set)

Image omitted; see official source

Text of image

A OFFICE OF DISPATCH/EXPORT

EUROPEAN UNION

1 D E C L A R A T I O N

2 Consignor/Exporter No

C

BIS

3 Forms

1

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

No

34 Country origin Code

35 Gross mass (kg)

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

46 Statistical value

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

No

34 Country origin Code

35 Gross mass (kg)

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

46 Statistical value

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

No

34 Country origin Code

35 Gross mass (kg)

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

46 Statistical value

47 Calculation of taxes

Type

Tax base

Rate

Amount

MP

Type

Tax base

Rate

Amount

MP

Total first item:

Total second item:

Type

Tax base

Rate

Amount

MP

Type

Amount

MP

SUMMARY

Copy for the country of

dispatch/export

Total third item:

G.T

1

C OFFICE OF DEPARTURE

33 Commodity Code

33 Commodity Code

33 Commodity Code

Image omitted; see official source Image omitted; see official source

Text of image

A OFFICE OF DISPATCH/EXPORT

EUROPEAN UNION

1 D E C L A R A T I O N

2 Consignor/Exporter No

C

BIS

3 Forms

2

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

34 Country origin Code

35 Gross mass (kg)

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

46 Statistical value

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

34 Country origin Code

35 Gross mass (kg)

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

46 Statistical value

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

34 Country origin Code

35 Gross mass (kg)

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

46 Statistical value

47 Calculation of taxes

Type

Tax base

Rate

Amount

MP

Type

Tax base

Rate

Amount

MP

Total first item:

Total second item:

Type

Tax base

Rate

Amount

MP

Type

Amount

MP

SUMMARY

Statistical copy -

Country consignor/exporter

Total third item:

G.T

2

C OFFICE OF DEPARTURE

Image omitted; see official source Image omitted; see official source

Text of image

A OFFICE OF DISPATCH/EXPORT

EUROPEAN UNION

1 D E C L A R A T I O N

2 Consignor/Exporter No

C

BIS

3 Forms

3

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

34 Country origin Code

35 Gross mass (kg)

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

46 Statistical value

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

34 Country origin Code

35 Gross mass (kg)

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

46 Statistical value

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

34 Country origin Code

35 Gross mass (kg)

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

46 Statistical value

47 Calculation of taxes

Type

Tax base

Rate

Amount

MP

Type

Tax base

Rate

Amount

MP

Total first item:

Total second item:

Type

Tax base

Rate

Amount

MP

Type

Amount

MP

SUMMARY

Copy for the

consignor/exporter

Total third item:

G.T

3

C OFFICE OF DEPARTURE

Image omitted; see official source Image omitted; see official source

Text of image

A OFFICE OF DISPATCH/EXPORT

EUROPEAN UNION

1 D E C L A R A T I O N

2 Consignor/Exporter No

C

BIS

3 Forms

4

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

35 Gross mass (kg)

38 Net mass (kg)

40 Summary declaration/Previous document

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

35 Gross mass (kg)

38 Net mass (kg)

40 Summary declaration/Previous document

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

35 Gross mass (kg)

38 Net mass (kg)

40 Summary declaration/Previous document

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

Copy for the office

of destination

4

C OFFICE OF DEPARTURE

Image omitted; see official source Image omitted; see official source

Text of image

A OFFICE OF DISPATCH/EXPORT

EUROPEAN UNION

1 D E C L A R A T I O N

2 Consignor/Exporter No

C

BIS

3 Forms

5

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

35 Gross mass (kg)

38 Net mass (kg)

40 Summary declaration/Previous document

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

35 Gross mass (kg)

38 Net mass (kg)

40 Summary declaration/Previous document

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

35 Gross mass (kg)

38 Net mass (kg)

40 Summary declaration/Previous document

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

Copy for return -

Union transit

5

C OFFICE OF DEPARTURE

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Text of image

A OFFICE OF DESTINATION

EUROPEAN UNION

1 D E C L A R A T I O N

8 Consignee No

C

BIS

3 Forms

6

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

34 Country origin Code

35 Gross mass (kg)

36 Preference

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

42 Item price

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

45 Adjustmen

46 Statistical value

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

34 Country origin Code

35 Gross mass (kg)

36 Preference

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

42 Item price

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

45 Adjustmen

46 Statistical value

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

34 Country origin Code

35 Gross mass (kg)

36 Preference

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

42 Item price

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

45 Adjustmen

46 Statistical value

47 Calculation of taxes

Type

Tax base

Rate

Amount

MP

Type

Tax base

Rate

Amount

MP

Total first item:

Total second item:

Type

Tax base

Rate

Amount

MP

Type

Amount

MP

SUMMARY

Copy for the country of

destination

Total third item:

G.T

6

C OFFICE OF DEPARTURE

43 V.M.

Code

43 V.M.

Code

43 V.M.

Code

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Text of image

A OFFICE OF DISPATCH/EXPORT

EUROPEAN UNION

1 D E C L A R A T I O N

2 Consignor/Exporter No

C

BIS

3 Forms

7

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

No

34 Country origin Code

35 Gross mass (kg)

36 Preference

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

42 Item price

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

45 Adjustmen

46 Statistical value

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

No

34 Country origin Code

35 Gross mass (kg)

36 Preference

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

42 Item price

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

45 Adjustmen

46 Statistical value

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

No

34 Country origin Code

35 Gross mass (kg)

36 Preference

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

42 Item price

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

45 Adjustmen

46 Statistical value

47 Calculation of taxes

Type

Tax base

Rate

Amount

MP

Type

Tax base

Rate

Amount

MP

Total first item:

Total second item:

Type

Tax base

Rate

Amount

MP

Type

Amount

MP

SUMMARY

Copy for the country of

dispatch/export

Total third item:

G.T

7

C OFFICE OF DEPARTURE

33 Commodity Code

33 Commodity Code

33 Commodity Code

43 V.M.

Code

43 V.M.

Code

43 V.M.

Code

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Text of image

A OFFICE OF DESTINATION

EUROPEAN UNION

1 D E C L A R A T I O N

8 Consignee No

C

BIS

3 Forms

8

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

34 Country origin Code

35 Gross mass (kg)

36 Preference

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

42 Item price

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

45 Adjustmen

46 Statistical value

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

34 Country origin Code

35 Gross mass (kg)

36 Preference

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

42 Item price

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

45 Adjustmen

46 Statistical value

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

34 Country origin Code

35 Gross mass (kg)

36 Preference

a

b

37 P R O C E D U R E

38 Net mass (kg)

39 Quota

40 Summary declaration/Previous document

41 Supplementary units

42 Item price

44 Additional information/ Documents produced/Certificates and authorizations

A.I. Code

45 Adjustmen

46 Statistical value

47 Calculation of taxes

Type

Tax base

Rate

Amount

MP

Type

Tax base

Rate

Amount

MP

Total first item:

Total second item:

Type

Tax base

Rate

Amount

MP

Type

Amount

MP

SUMMARY

Copy for the

consignee

Total third item:

G.T

8

C OFFICE OF DEPARTURE

43 V.M.

Code

43 V.M.

Code

43 V.M.

Code

Image omitted; see official source

TITLE V

Indication of the copies of the forms shown in Titles III and IV on which data should appear by a self copying process

(Counting copy 1)

Box number	Copies
I. BOXES FOR OPERATORS	I. BOXES FOR OPERATORS
1	1 to 8
	except middle subdivision:
	1 to 3
2	1 to 5 [^E0029]
3	1 to 8
4	1 to 8
5	1 to 8
6	1 to 8
7	1 to 3
8	1 to 5 [^E0029]
9	1 to 3
10	1 to 3
11	1 to 3
12	—
13	1 to 3
14	1 to 4
15	1 to 8
15a	1 to 3
15b	1 to 3
16	1, 2, 3, 6, 7 and 8
17	1 to 8
17a	1 to 3
17b	1 to 3
18	1 to 5 [^E0029]
19	1 to 5 [^E0029]
20	1 to 3
21	1 to 5 [^E0029]
22	1 to 3
23	1 to 3
24	1 to 3
25	1 to 5 [^E0029]
26	1 to 3
27	1 to 5 [^E0029]
28	1 to 3
29	1 to 3
30	1 to 3
31	1 to 8
32	1 to 8
33	first subdivision on the left: 1 to 8
	remainder: 1 to 3
34a	1 to 3
34b	1 to 3
35	1 to 8
36	—
37	1 to 3
38	1 to 8
39	1 to 3
40	1 to 5 [^E0029]
41	1 to 3
42	—
43	—
44	1 to 5 [^E0029]
45	—
46	1 to 3
47	1 to 3
48	1 to 3
49	1 to 3
50	1 to 8
51	1 to 8
52	1 to 8
53	1 to 8
54	1 to 4
55	—
56	—
II.  ADMINISTRATIVE BOXES	II.  ADMINISTRATIVE BOXES
A	1 to 4 [^E0030]
B	1 to 3
C	1 to 8 [^E0030]
D	1 to 4

Under no circumstances may users be required to complete these boxes on copy No 5 for the purposes of transit.

The Member State of dispatch may choose whether these particulars appear on the copies indicated.

ANNEX B-02

TRANSIT ACCOMPANYING DOCUMENT AS REFERRED TO IN ARTICLE 185

CHAPTER I

Specimen of transit accompanying document

Image omitted; see official source

CHAPTER II

Notes and particulars (data) for the transit accompanying document

The acronym ‘BCP’ (‘Business continuity plan’) used in this Chapter refers to situations in which the fallback procedure defined in the Implementing Regulation (EU) 2015/2447 of the Code and described in Annex 72-04 of the same regulation applies.

If the Transit Accompanying Document is printed, the paper to be used may be plain paper.

The transit accompanying document shall be produced on the basis of the data derived from the transit declaration, where appropriate, amended by the holder of the transit procedure and/or verified by the office of departure.

1. Box MRN

The MRN shall be entered on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated.

The ‘MRN’ shall also be produced in bar code mode using the standard ‘code 128’, character set ‘B’.

2. Box Forms

• — first subdivision: serial number of the current produced sheet,

• — second subdivision: total number of sheets produced (incl. list of items).

3. Box Security [11 07]

Where this Document does not contain security information, the box shall be left blank.

4. Box Total items

The sum of all goods items contained in one declaration.

5. Box Total packages

The sum of all packages contained in one declaration.

6. Box ‘BCP – Return copy to be sent to the office’

Name, address, and identification number of the customs office to which a copy of the transit accompanying document has to be returned where BCP is used.

7. Box Guarantee not valid in

In case BCP is used, the country codes where the provided guarantee cannot be used shall be indicated.

8. Incidents during transport (BCP)

This section shall be used when BCP is used and incidents occurred during a transport.

Between the time when the goods leave the office of departure and the time they arrive at the office of destination, certain details may have to be added on the transit accompanying document accompanying the goods. The details relate to the transport operation and must be entered by the carrier responsible for the means of transport on which the goods are loaded as and when the corresponding activities are carried out. The particulars may be added legibly by hand, in which case the entries should be made in ink and in block letters.

Carriers are reminded that goods can be transshipped only under an authorisation of the customs authorities of the country in whose territory the transshipment is made, without prejudice to the exceptions foreseen/defined in Article 305 in the Implementing Regulation (EU) 2015/2447.

Where goods are carried in intermodal transport units, such as, but not limited to, containers, swap bodies and semi-trailers, the holder of the transit procedure does not have to provide this information where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time the goods are released for transit. The intermodal transport units shall bear unique ID numbers, such numbers are indicated in D.E. 19 07 063 000 (Container identification number) and without handling the goods themselves when changing modes.

Where those authorities consider that the Union transit operation concerned may continue in the normal way they shall, once they have taken steps that may be necessary, endorse the transit accompanying documents.

The boxes and activities involved are:

• — Box Customs office of incident registration: Customs office reference number where the incident is registered.

• — Box Incident code: Indicate the nature of the occurred incident set in art. 305 (1) and (8) of the UCC-IA.

9. Box Customs office of departure [17 03]

The name and the authorisation number of the authorised consignor (if any) shall also be provided in this box.

The transit accompanying document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation.

ANNEX B-03

LIST OF ITEMS REFERRED TO IN ARTICLE 185

CHAPTER I

Specimen of the list of items

Image omitted; see official source

CHAPTER II

Notes and the particulars (data) for the list of items

The acronym ‘BCP’ (‘Business continuity plan’) used in this Chapter refers to situations in which the fallback procedure defined in the Implementing Regulation (EU) 2015/2447 of the Code and described in Annex 72-04 of the same regulation applies. The transit List of Items shall contain the data specific to items of goods within the declaration.

The boxes of the list of items are vertically expandable. In addition to the provisions in the explanatory notes of Annex B, data has to be printed as follows, if appropriate using codes:

• 1. Box MRN – as defined in Annex B-02. The MRN shall be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated.

• 1. The data of the different boxes at item level shall be printed as follows:
• (a) Box Type [11 01] – This box is only used in case of mixed consignments. Indicate the actual status of each item (T1, T2 or T2F).
• (b) Box Forms:
• — First subdivision: serial number of the current printed sheet,
• — Second subdivision: total number of sheets printed (List of Items).

ANNEX C

Column in Annex B	Declarations/ notifications/ proof of the customs status of Union goods	Transitional data requirements in Delegated Regulation (EU) 2016/341 (TDA)	Column in Annex D	Project in Implementing Decision (EU) 2019/2151 UCC Work Program
A1	Exit summary declaration	Annex 9 – Appendix A	N/A	10. UCC Automated Export System (AES)
A2	Exit summary declaration — Express consignments	Annex 9 – Appendix A	N/A	10. UCC Automated Export System (AES)
A3	Re-export notification	N/A	N/A	10. UCC Automated Export System (AES)
B1	Export declaration and re-export declaration	Annex 9 – Appendix C1	N/A	10. UCC Automated Export System (AES)
B2	Special procedure — processing — declaration for outward processing	Annex 9 – Appendix C1	N/A	12. UCC Special Procedures – Component 1 National SP EXP
B3	Declaration for Customs warehousing of Union goods	Annex 9 – Appendix C1	N/A	12. UCC Special Procedures – Component 1 National SP EXP
B4	Declaration for dispatch of goods in the context of trade with special fiscal territories	N/A	B4	10. UCC Automated Export System (AES)
C1	Export Simplified declaration	Annex 9 – Appendix A	N/A	10. UCC Automated Export System (AES)
C2	Presentation of goods to customs in case of entry in the declarant's records or in the context of customs declarations lodged prior to the presentation of the goods at export	N/A	C2	12. UCC Special Procedures – Component 1 National SP EXP
D1	Special procedure — transit declaration	Annex 9 – Appendix C1 and C2	N/A	9. UCC New Computerised Transit System (NCTS) upgrade – Phase 5
D2	Special procedure – Transit declaration with reduced dataset – (transport by rail, air and maritime transport)	N/A	N/A	9. UCC New Computerised Transit System (NCTS) upgrade – Phase 5
D3	Special procedure – Transit – Use of an electronic transport document as customs declaration – (transport by air and maritime transport)		D3	National System not covered by Implementing Decision 2019/2151
D4	Presentation Notification in relation to the pre-lodged transit declaration	N/A	N/A	9. UCC New Computerised Transit System (NCTS) upgrade – Phase 5
E1	Proof of the customs status of Union goods (T2L/T2LF)	Annex 9 – Appendix C1	N/A	8. UCC Proof of Union Status (PoUS) – Phase 1
E2	Customs goods manifest	N/A	N/A	8. UCC Proof of Union Status (PoUS) – Phase 2
F10	Sea and inland waterways – Complete dataset – Straight bill of lading containing the necessary information from consignee	Annex 9 – Appendix A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
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	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F12	Sea and inland waterways – Partial dataset – Master bill of lading only	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F13	Sea and inland waterways – Partial dataset – Straight bill of lading only	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F14	Sea and inland waterways – Partial dataset – House bill of lading only	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F15	Sea and inland waterways – Partial dataset – House bill of lading with the necessary information from consignee	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
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)	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F20	Air cargo (general) – Complete dataset lodged pre-loading	Annex 9 – Appendix A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F21	Air cargo (general) – Partial dataset – Master air waybill lodged pre-arrival	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
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)	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F23	Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph without master air waybill reference number	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F24	Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph with master air waybill reference number	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F25	Air cargo (general) — Partial dataset — Master air waybill reference number lodged pre-loading in accordance with Article 106(1) second subparagraph	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F26	Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph and containing additional house air waybill information	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F27	Air cargo (general) — Complete dataset lodged pre-arrival	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F28	Air cargo (general) — Complete dataset lodged pre-loading – Direct air waybill	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F29	Air cargo (general) — Complete dataset lodged pre-arrival – Direct air waybill	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F30	Express consignments — Complete dataset lodged pre-arrival	Annex 9 – Appendix A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F31	Entry summary declaration – Express consignments on air cargo general – Complete dataset lodged pre-arrival by the express carrier	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F32	Entry summary declaration — Express consignments — Minimum dataset to be lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 1
F33	Entry summary declaration – Express consignments on air cargo general – Partial dataset – House air waybill lodged pre-arrival by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1)	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F40	Postal consignments – Partial dataset – Road master transport document information	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F41	Postal consignments – Partial datasse – Rail master transport document information	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
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	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
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)	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 1
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)	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 1
F45	Postal consignment – Partial dataset – Master bill of lading only	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F50	Road mode of transport	Annex 9 – Appendix A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F51	Rail mode of transport	Annex 9 – Appendix A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
G2	Notification of arrival	N/A	N/A	13. UCC Notification of Arrival, Presentation Notification and Temporary Storage
G3	Presentation of goods to customs	N/A	N/A	13. UCC Notification of Arrival, Presentation Notification and Temporary Storage
G4	Temporary storage declaration	N/A	N/A	13. UCC Notification of Arrival, Presentation Notification and Temporary Storage
G5	Arrival notification in case of movement of goods under temporary storage	N/A	N/A	13. UCC Notification of Arrival, Presentation Notification and Temporary Storage
H1	Declaration for release for free circulation and Special procedure — specific use — declaration for end-use	Annex 9 – Appendix C1	H1	14. UCC National Import Systems Upgrade
H2	Special procedure — storage — declaration for customs warehousing	Annex 9 – Appendix C1	H2	14. UCC National Import Systems Upgrade
H3	Special procedure — specific use — declaration for temporary admission	Annex 9 – Appendix C1	H3	14. UCC National Import Systems Upgrade
H4	Special procedure — processing — declaration for inward processing	Annex 9 – Appendix C1	H4	14. UCC National Import Systems Upgrade
H5	Declaration for the introduction of goods in the context of trade with special fiscal territories	N/A	H5	14. UCC National Import Systems Upgrade
H6	Customs declaration in postal traffic for release for free circulation	N/A	H6	14. UCC National Import Systems Upgrade
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	N/A	H7
I1	Import simplified declaration	Annex 9 – Appendix A	I1	14. UCC National Import Systems Upgrade
I2	Presentation of goods to customs in case of entry in the declarant's records or in the context of customs declarations lodged prior to the presentation of the goods at import	N/A	I2	14. UCC National Import Systems Upgrade

ANNEX D

COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS (ARTICLE 2(4a))

TITLE I

Data requirements

CHAPTER 1

Introductory notes to the data requirements table

• (1)The declaration messages contain a number of data elements only some of which will be used, depending on the customs procedure(s) in question.

• (2)The data elements which may be provided for each procedure are set out in the data requirements table. The specific provisions concerning each data element as they are described in Title II apply without prejudice to the status of the data elements as defined in the data requirements table. The provisions that apply to all situations where the data element concerned is requested are included in the heading ‘All relevant data requirements table columns used’. In addition, the provisions that apply to specific table columns are included in specific sections that refer precisely to those columns. Both sets of provisions need to be combined to reflect the situation of each table column.

• (3)The ‘A’, ‘B’ or ‘C’ symbols listed in Chapter 2, section 3 below have no bearing on the fact that certain data is collected only where circumstances warrant it. For example, the supplementary units (status ‘A’) will only be collected where required by the Union legislation, as published in TARIC.

• (4)The ‘A’, ‘B’ or ‘C’ symbols defined in Chapter 2, section 3 may be complemented by conditions or clarifications listed in the footnotes attached to the data requirements table of Chapter 3, section 1 below.

• (5)If the Member State of acceptance of the customs declaration allows, a Customs declaration (columns H1 to H6) or a simplified declaration (column I1) can include items of goods which are subject to different procedure codes, providing that these procedure codes all use the same dataset as defined in chapter 3, section 1 and belong to the same column of the matrix as defined in Chapter 2. However, this possibility shall not be used for customs declarations lodged in the context of centralised clearance pursuant to Article 179 of the Code.

• (6)Without affecting in any way the obligations to provide data according to this Annex and without prejudice to Article 15 of the Code, the content of the data provided to customs for a given requirement will be based on the information as it is known by the economic operator that provides it at the time it is provided to Customs.

• (7)For the purposes of this Annex, an express consignment means an individual item carried via an integrated service of expedited/time-definite collection, transport, customs clearance and delivery of parcels whilst tracking the location of, and maintaining control over such items throughout the supply of the service.

• (8)The use within this annex of the words entry summary declarations refer respectively to the entry summary declarations provided for under Articles 5(9) of the Code.

• (9)The simplified declarations referred to in Article 166 of the Code contain the information detailed in column I1.

• (10)The reduced list of data elements provided for procedures in column I1 does not limit or influence the requirements set out for the procedures in the other columns of the data requirements table, notably in respect of the information to be provided in supplementary declarations.

• (11)The formats, codes and, if applicable, the structure of the data requirements described in this Annex are specified in Implementing Regulation (EU) 2015/2447.

• (12)Member States shall notify the Commission of the list of particulars they require for each of the procedures referred to in this Annex. The Commission shall publish the list of those particulars.

CHAPTER 2

Table legend

Section 1

Column headings

Columns	Declarations/notifications/proof of the customs status of Union goods	Legal basis
Data element number	Order number allocated to the data element concerned
Data element name	Name of the data element concerned
Box No	Reference given to the box that contains the data element concerned in paper-based customs declarations.
H1	Declaration for release for free circulation and Special procedure — Specific use — Declaration for end-use	Declaration for release for free circulation: Articles 5(12), 162 and 201 of the Code Declaration for end-use: Articles 5(12), 162, 210 and 254 of the Code
H2	Special procedure — Storage — Declaration for customs warehousing	Articles 5(12), 162, 210 and 240 of the Code
H3	Special procedure — Specific use — Declaration for temporary admission	Articles 5(12), 162, 210 and 250 of the Code
H4	Special procedure — Processing — Declaration for inward processing	Articles 5(12), 162, 210 and 256 of the Code
H5	Declaration for the introduction of goods in the context of trade with special fiscal territories	Article 1(3) of the Code
H6	Customs declaration in postal traffic for release for free circulation	Articles 5(12), 162 and 201 of the Code
I1	Import Simplified declaration	Articles 5(12) and 166 of the Code
I2	Presentation of goods to customs in case of entry in the declarant’s records or in the context of customs declarations lodged prior to the presentation of the goods at import	Articles 5(33), 171 and 182 of the Code

Section 2

Data groups

Group	Title of the group
Group 1	Message information (including procedure codes)
Group 2	References of messages, documents, certificates, authorisations
Group 3	Parties
Group 4	Valuation information/Taxes
Group 5	Dates/Times/Periods/Places/Countries/Regions
Group 6	Goods identification
Group 7	Transport information (modes, means and equipment)
Group 8	Other data elements (statistical data, guarantees, tariff related data)

Section 3

Symbols in the cells

Symbol	Symbol description
A	Mandatory: data required by every Member State.
B	Optional for the Member States: data that Member States may decide to waive.
C	Optional for economic operators: data which economic operators may decide to supply but which cannot be demanded by the Member States.
X	Data element required at the item level of the declaration of goods. The information entered at the item level of goods is valid only for the items of goods concerned.
Y	Data element required at the header level of the declaration of goods. The information entered at the header level is valid for all declared item of goods.

Any combination of the symbols ‘X’ and ‘Y’ means that the given data element can be provided by the declarant at any of the levels concerned.

CHAPTER 3

Section 1

Data Requirements Table

(The footnotes to this table are included just after the table)

Group 1 – Message information (including procedure codes)

			H						I
D.E No	D.E. name	Box No	1	2	3	4	5	6	1	2
1/1	Declaration type	1/1	A Y	A Y	A Y	A Y	A Y	A Y	A Y
1/2	Additional Declaration type	1/2	A Y	A Y	A Y	A Y		A Y	A Y
1/6	Goods item number	32	A X	A X	A X	A X	A X	A X	A X	A [3] X
1/8	Signature/ Authentication	54	A Y	A Y	A Y	A Y	A Y	A Y	A Y	A Y
1/10	Procedure	37 (1)	A X	A X	A X	A X	A X	A X	A X
1/11	Additional Procedure	37 (2)	A X	A X	A X	A X	A X	A X	A [5] X

Group 2 – References of messages, documents, certificates, authorisations

			H						I
D.E No	D.E. name	Box No	1	2	3	4	5	6	1	2
2/1	Simplified declaration /Previous documents	40	A XY	A XY	A XY	A XY	A XY		A [5] XY	A XY
2/2	Additional information	44	A XY	A XY	A XY	A XY	A XY	A XY	A XY
2/3	Documents produced, certificates and authorizations, additional references	44	A [7] XY	A [7] XY	A [7] XY	A [7] XY	A [7] XY	A X	A [7] [9] XY
2/4	Reference number/UCR	7	C XY	C XY	C XY	C XY	C XY	C XY	C XY
2/5	LRN		A Y	A Y	A Y	A Y	A Y	A Y	A Y	A Y
2/6	Deferred payment	48	B Y		B Y	B Y
2/7	Identification of warehouse	49	B [11] Y	A Y	B [11] Y	B [11] Y	B [11] Y

Group 3 – Parties

			H						I
D.E No	D.E. name	Box No	1	2	3	4	5	6	1	2
3/1	Exporter	2	A [12] A XY		A [12] A XY	A [12] A XY	A [12] A XY	A [12] A XY	A [12] A XY
3/2	Exporter identification no	2 (no)	A [14] A XY		A [14] A XY	A [14] A XY	A [14] A XY	A [14] A XY
3/15	Importer	8	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y
3/16	Importer identification no	8 (no)	A Y	A Y	A Y	A Y	A Y	A Y	A Y
3/17	Declarant	14	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y
3/18	Declarant identification no	14 (no)	A Y	A Y	A Y	A Y	A Y	A Y	A Y
3/19	Representative	14	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y
3/20	Representative identification no	14 (no)	A Y	A Y	A Y	A Y	A Y	A Y	A Y	A Y
3/21	Representative status code	14	A Y	A Y	A Y	A Y	A Y	A Y	A Y	A Y
3/24	Seller	2	A [12] XY
3/25	Seller identification no	2 (no)	A XY
3/26	Buyer	8	A [12] XY
3/27	Buyer identification no	8 (no)	A XY
3/37	Additional supply chain actor(s) identification no	44	C XY	C XY	C XY	C XY	C XY	C XY	C XY
3/39	Holder of the authorisation identification no	44	A Y	A Y	A Y	A Y	A Y	A Y	A Y	A [3] Y
3/40	Additional fiscal references identification no	44	A XY					A XY
3/41	Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification no									A Y
3/45	Person providing a guarantee identification no		A Y		A Y	A Y
3/46	Person paying the customs duty identification no		A Y				A Y	A Y	A Y

Group 4 – Valuation information/Taxes

			H						I
D.E No	D.E. name	Box No	1	2	3	4	5	6	1	2
4/1	Delivery terms	20	A [16] Y		B Y	B Y	A Y
4/3	Calculation of taxes – Tax type	47 (Type)	A [18] [19] X		A [18] [19] X	A [18] [19] X	A [18] [19] X
4/4	Calculation of taxes – Tax base	47 (Tax base)	A [18] [19] X	B X	A [18] [19] X	A [18] [19] X	A [18] [19] X
4/5	Calculation of taxes – Tax rate	47 (Rate)	B [18] [17] X		B [17] X	B [17] X	B [18] [17] X
4/6	Calculation of taxes – Payable tax amount	47 (Amount)	B [18] [17] X		B [17] X	B [17] X	B [18] [17] X
4/7	Calculation of taxes – Total	47 (Total)	B [18] [17] X		B [17] X	B [17] X	B [18] [17] X
4/8	Calculation of taxes – Method of payment	47 (MP)	B [18] X		B X	B X	B [18] [17] X
4/9	Additions and deductions	45	A [20] [16] XY				B XY
4/10	Invoice currency	22 (1)	A Y		A Y	A Y	A Y		A [5] Y
4/11	Total amount invoiced	22 (2)	C Y		C Y	C Y	C Y		C Y
4/12	Internal currency unit	44	A Y		A Y	A Y
4/13	Valuation indicators	45	A [20] [16] X			A [21] X	B X
4/14	Item price/amount	42	A X		A X	A X	A X		A [5] X
4/15	Exchange rate	23	B [22] Y		B [22] Y	B [22] Y
4/16	Valuation method	43	A X		B X	B X	B X
4/17	Preference	36	A X	C X	A [23] X	A [23] X	B X		A [5] X
4/18	Value							A X
4/19	Transport costs to the final destination							A Y

Group 5 – Dates/Times/Periods/Places/Countries/Regions

			H						I
D.E No	D.E. name	Box No	1	2	3	4	5	6	1	2
5/8	Country of destination code	17a	A XY	A XY	A XY	A XY	B XY
5/9	Region of destination code	17b	B XY	B XY	B XY	B XY	B XY
5/14	Country of dispatch/export code	15a	A XY	B XY	A XY	A XY	A XY		A [5] XY
5/15	Country of origin code	34a	A [28] X	A X	A [28] X	A [28] X	B [28] X	C X	A [5] [28] X
5/16	Country of preferential origin code	34b	A [29] X	C X	A [29] X	A [29] X	B [29] X		A [5] [29] X
5/23	Location of goods	30	A Y	A Y	A Y	A Y	B Y		A Y	A Y
5/26	Customs office of presentation	44	A [30] Y	A [30] Y	A [30] Y	A [30] Y	A [30] Y		A [30]Y	A [30] Y
5/27	Supervising customs office	44	A [31] Y	A [31] Y	A [31] Y	A [31] Y			A [31] Y
5/31	Date of acceptance		A XY [51]		A XY [51]	A XY [51]	A XY [51]

Group 6 – Goods identification