LegalizeCommission 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
Where a decision or an authorisation remains valid after 1 May 2016 in accordance with Articles 251 to 253, the conditions under which that decision or authorisation is applied shall, from 1 May 2016, be those laid down in the corresponding provisions of the Code, Commission Implementing Regulation 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 925/2013 ([^E0022]) and this Regulation as set out in the table of correspondence laid down in Annex 90.
Article 255
Transitional provisions on the use of seals
Customs seals and seals of a special type compliant with Annex 46a to Regulation (EEC) No 2454/93 may continue to be used until stocks run out or 1 May 2019, whichever is the earlier.
Article 256
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 May 2016.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
TABLE OF CONTENTS
| TITLE I | TITLE I |
| GENERAL PROVISIONS | GENERAL PROVISIONS |
| ANNEX A | Common data requirements for applications and decisions referred to in article 2(1) |
| ANNEX B | Common data requirements for declarations, notifications and proof of the customs status of union goods referred to in article 2(2) |
| ANNEX B-01 | Paper-based standard declarations — Notes and forms to be used |
| ANNEX B-02 | Transit accompanying document as referred to in article 185 |
| ANNEX B-03 | List of items referred to in article 185 |
| ANNEX C | Declarations, notifications and proof of the customs status of Union goods and related projects in Implementing Decision (EU) 2019/2151 UCC Work Program |
| ANNEX D | Common Data Requirements for Declarations, Notifications and Customs Status of Union goods (Article 2(4a)) |
| ANNEX 12-01 | Common data requirements for the registration of economic operators and other persons |
| TITLE II | TITLE II |
| FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED | FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED |
| ANNEX 22-01 | Introductory notes and list of substantial processing or working operations conferring non-preferential origin |
| ANNEX 22-03 | Application for an information certificate INF 4 and information certificate INF 4 |
| ANNEX 22-03 | Introductory notes and list of working or processing operations which confer originating status |
| ANNEX 22-04 | Materials excluded from regional cumulation |
| ANNEX 22-05 | Working excluded from GSP regional cumulation (textile products) |
| ANNEX 22-11 | Introductory notes and list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status |
| TITLE III | TITLE III |
| CUSTOMS DEBT AND GUARANTEES | CUSTOMS DEBT AND GUARANTEES |
| ANNEX 32-01 | Guarantor’s undertaking — Individual guarantee |
| ANNEX 32-02 | Guarantor’s undertaking — Individual guarantee in the form of vouchers |
| ANNEX 32-03 | Guarantor’s undertaking — Comprehensive guarantee |
| ANNEX 32-04 | Notification to guarantor of non-discharge of Union transit procedure |
| ANNEX 32-05 | Notification to guarantor of liability for debt in Union transit procedure |
| ANNEX 33-01 | Claim for payment to the guaranteeing association of debt in transit procedure under ATA/e-ATA carnet |
| ANNEX 33-02 | Notification to guarantor of liability for debt in transit procedure under CPD carnet |
| ANNEX 33-03 | Model of the information memo on the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet |
| ANNEX 33-04 | Taxation form for calculation of duties and taxes resulting from the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet |
| ANNEX 33-05 | Model of discharge indicating that claim proceedings have been initiated with respect to the guaranteeing association in the Member State where the customs debt is incurred in transit procedure under ATA/e-ATA carnet |
| ANNEX 33-06 | Request for supplementary information where goods are situated in another Member State |
| ANNEX 33-07 | Remission/repayment |
| TITLE IV | TITLE IV |
| GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION | GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION |
| No Annex | |
| TITLE V | TITLE V |
| GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS | GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS |
| ANNEX 52-01 | EU form 302 |
| ANNEX 52-02 | Information to be provided by the carrier in accordance with Article 141(1)(d)(vi) |
| ANNEX 52-03 | Data elements to be provided by the carrier in accordance with the first subparagraph in Article 141(1)(d)(vii) and (viii) |
| TITLE VI | TITLE VI |
| RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY | RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY |
| ANNEX 61-01 | Banana weighing certificates — data requirements |
| ANNEX 62-01 | Information sheet INF 3 — data requirements |
| TITLE VII | TITLE VII |
| SPECIAL PROCEDURES | SPECIAL PROCEDURES |
| ANNEX 71-01 | Supporting document where goods are declared orally for temporary admission |
| ANNEX 71-02 | Sensitive goods and products |
| ANNEX 71-03 | List of permitted usual forms of handling |
| ANNEX 71-04 | Special provisions concerning equivalent goods |
| ANNEX 71-05 | Standardised exchange of information (INF) |
| ANNEX 71-06 | Information to be provided in the bill of discharge |
| ANNEX 72-03 | TC 11 receipt |
| TITLE VIII | TITLE VIII |
| GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION | GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION |
| No Annex | |
| TITLE IX | TITLE IX |
| ANNEX 90 | Table of correspondence referred to in Article 254 |
ANNEX A
COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS REFERRED TO IN ARTICLE 2(1)
TITLE I
GENERAL PROVISIONS
Section 1
General interpretation notes
- (1)The provisions included in these notes are applicable to all Titles of this Annex.
- (2)The data requirement tables in Title II include all the data elements necessary for the applications and decisions dealt with in this Annex.
- (3)The formats, codes and, if applicable, the structure of the data requirements described in this Annex are specified in Implementing Regulation (EU) 2015/2447.
- (4)The data requirements defined in this Annex shall apply to applications and decisions made by using an electronic data processing technique as well as to paper-based applications and decisions.
- (5)The data elements which may be provided for several types of applications and decisions are set out in Title II, Section 1, Group 31-38 of this Annex.
- (6)The data elements specific to certain types of applications and decisions are set out in the data requirements section for Group 42-63 of Title II of this Annex.
- (7)The specific provisions concerning each data element as they are described in the data requirements section of Title II of this Annex apply without prejudice to the status of the data element as defined in the data requirements tables. For example, D.E. 35 01 080 Identification of goods is marked as mandatory (status ‘A’) in the data requirements table in Title II, Group 35 of this Annex for the authorisations of inward processing (column IPO) and outward processing (column OPO); however that information shall not be completed in case of inward or outward processing with equivalent goods and outward processing with standard exchange system, as described in Title II, Group 35 notes of this Annex.
- (8)The status markings (‘A’, ‘B’ or ‘C’) pertaining to the data element concerned in the respective data requirement table indicate that they may be used for the purposes of the applications (marked with ‘*’), the decisions (marked with ‘+’) or for both (no specific mark).
- (9)The status listed in the data requirement table below is not affected by the fact that certain data is provided only where circumstances warrant it. For example, the D.E. 35 01 060 Equivalent goods shall only be used, if the use of equivalent goods in accordance with Article 223 of the Code is requested.
- (10)The status markings (‘A’, ‘B’ or ‘C’) applied at data element (class) level need to be considered together with the indicated, possible modifications at data sub-element (sub-class or attribute) level and with the provisions of the indicated numbered footnote(s) in the requirements table in Title II Section 2. In case the status and or footnote is provided at class level it is applicable for all data sub-classes or data sub-elements unless different statuses or footnotes applied at a data sub-class or data sub-element. For example, status ‘A’ is indicated at class level for D.E. 33 02… (Applicant/Holder of the authorisation or decision identification) for most of the columns, but D.E. 33 02 000 230 (VAT number) is only required for the AEO column.
- (11)If the application for the use of a special procedure other than transit is made in accordance with Article 163, the dataset defined in column A163 of the data requirement table in Title II of this Annex shall be provided in addition to the data requirements of the customs declaration, as provided for in Title I, Chapter 3, Sections 1, 2 and 11, of Annex B in relation with the procedure concerned.
- (12)Member States shall provide to the Commission a list of data elements marked as status ‘B’ in the data requirements tables they require and they shall inform the Commission of any changes to that list. The Commission shall publish the list of those particulars.
- (13)In the data requirements tables in Title II (Data Requirements with notes) Section 2 (Data requirements table for data group 31-38) only those data elements are shown which have actual requirement status indicated.
- (14)The data requirements for the specific columns (datasets related to specific applications or decisions) shall be applicable in different phases. The corresponding phase is indicated in Title I, Section 2 (Table legend) of this Annex. The date of applicability for the various phases are the following:
Phase 0 – from 3 March 2024
Phase 1 – from 11 March 2024
Phase 2 – from 13 March 2025
Phase 3 – from 1 December 2026
Section 2
Table legend
| Columns | Former column reference | Application/Decision type | Legal reference | Group of the specific data requirements | Phase indication referred to in Title I, Section 1, point (14) |
|---|---|---|---|---|---|
| Decisions relating to binding information | Decisions relating to binding information | Decisions relating to binding information | Decisions relating to binding information | Decisions relating to binding information | |
| BTI | 1a | Application and decision relating to binding tariff information (BTI decision) | Article 33 of the Code | 42… | Phase 0 |
| BOI | 1b | Application and decision relating to binding origin information (BOI decision) | Article 33 of the Code | 43… | Phase 3 |
| BVI | [NEW] | Application and decision relating to binding valuation information (BVI) | Article 35 of the Code | 63… | Phase 3 |
| Authorised economic operator | Authorised economic operator | Authorised economic operator | Authorised economic operator | Authorised economic operator | |
| AEO | 2 | Application and authorisation for the status of authorised economic operator | Article 38 of the Code | 44… | Phase 2 |
| Customs valuation | Customs valuation | Customs valuation | Customs valuation | Customs valuation | |
| CVA | 3 | Application and authorisation for the simplification of the determination of amounts being part of the customs value of goods | Article 73 of the Code | 45… | Phase 2 |
| Comprehensive guarantee and deferred payment | Comprehensive guarantee and deferred payment | Comprehensive guarantee and deferred payment | Comprehensive guarantee and deferred payment | Comprehensive guarantee and deferred payment | |
| CGU | 4a | Application and authorisation for the provision of a comprehensive guarantee, including possible reduction or waiver | Article 95 of the Code | 46… | Phase 1 |
| DPO | 4b | Application and authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation | Article 110 of the Code | 47… | Phase 2 |
| RRM | 4c | Application and decision on the repayment or remission of amounts of import or export duty | Article 116 of the Code | 48… | Phase 2 |
| Formalities related to the arrival of goods | Formalities related to the arrival of goods | Formalities related to the arrival of goods | Formalities related to the arrival of goods | Formalities related to the arrival of goods | |
| TST | 5 | Application and authorisation for the operation of temporary storage facilities | Article 148 of the Code | 49… | Phase 2 |
| Customs status of goods | Customs status of goods | Customs status of goods | Customs status of goods | Customs status of goods | |
| RSS | 6a | Application and authorisation to establish regular shipping services | Article 120 | 50… | Phase 2 |
| ACP | 6b | Application and authorisation for the status of authorised issuer | Article 128 | 51… | Phase 2 |
| Customs formalities | Customs formalities | Customs formalities | Customs formalities | Customs formalities | |
| SDE | 7a | Application and authorisation to use simplified declaration | Article 166(2) of the Code | 52… | Phase 2 |
| CCL | 7b | Application and authorisation for centralised clearance | Article 179 of the Code | 53… | Phase 2 |
| EIR | 7c | Application and authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure | Article 182 of the Code | 54… | Phase 2 |
| SAS | 7d | Application and authorisation for self-assessment | Article 185 of the Code | 55… | Phase 2 |
| AWB | 7e | Application and authorisation for the status of authorised weigher of bananas | Article 155 | 56… | Phase 2 |
| Special procedures | Special procedures | Special procedures | Special procedures | Special procedures | |
| IPO | 8a | Application and authorisation for the use of inward processing procedure | Article 211(1), point (a), of the Code | 57… | Phase 2 |
| OPO | 8b | Application and authorisation for the use of outward processing procedure | Article 211(1) point (a), of the Code | 58… | Phase 2 |
| EUS | 8c | Application and authorisation for the use of end use procedure | Article 211(1) point (a), of the Code | No specific data required | Phase 2 |
| TEA | 8d | Application and authorisation for the use of temporary admission procedure | Article 211(1) point (a), of the Code | No specific data required | Phase 2 |
| CWP | 8e | Application and authorisation for the operation of storage facilities for customs warehousing of goods | Article 211(1) point (b), of the Code | 59… | Phase 2 |
| A163 | 8f | Application and authorisation for the use of temporary admission, end-use, inward processing or outward processing in situations where Article 163 applies | Article 211(1) point (a), of the Code and Article 163 | No specific data required | Phase 0 |
| Transit | Transit | Transit | Transit | Transit | |
| ACT | 9a | Application and authorisation for the status of authorised consignee for TIR operation | Article 230 of the Code | No specific data required | Phase 2 |
| ACR | 9b | Application and authorisation for the status of authorised consignor for Union transit | Article 233(4) point (a), of the Code | 60… | Phase 2 |
| ACE | 9c | Application and authorisation for the status of authorised consignee for Union transit | Article 233(4) point (b), of the Code | No specific data required | Phase 2 |
| SSE | 9d | Application and authorisation to use of seals of a special type | Article 233(4) point (c), of the Code | 61… | Phase 2 |
| TRD | 9e | Application and authorisation to use transit declaration with a reduced dataset | Article 233(4) point (d), of the Code | No specific data required | Phase 2 |
| ETD | 9f | Application and authorisation for the use of an electronic transport document as customs declaration | Article 233(4) point (e), of the Code | 62… | Phase 2 |
Section 3
Symbols in the cells in Title II
| 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 the applicant: data which the applicant may decide to supply but which cannot be demanded by the Member States. |
| * | This data element is used only for the application concerned. |
| + | This data element is used only for the decision concerned. |
In case neither [*] nor [+] is specified, the requirement concerns both the application and the decision.
In case no requirement is specified for a specific data element, that element is not required.
Section 4
Data groups
| Group | Title of the group | Abbreviation used | Former Title reference |
|---|---|---|---|
| 31… | Application/Decision information | ALL | Title I |
| 32… | References of supporting documents, certificates and authorisations | ALL | Title I |
| 33… | Parties | ALL | Title I |
| 34… | Dates, times, periods and places | ALL | Title I |
| 35… | Identification of goods | ALL | Title I |
| 36… | Conditions and terms | ALL | Title I |
| 37… | Activities and procedures | ALL | Title I |
| 38… | Others | ALL | Title I |
| 42… | Specific data requirements for the application and the decision relating to binding tariff information | BTI | Title II |
| 43… | Specific data requirements for the application and decision relating to binding origin information | BOI | Title III |
| 63… | Specific data requirements for the application and decision relating to binding valuation information | BVI | [NEW] |
| 44… | Specific data requirements for the application and authorisation for the status of authorised economic operator | AEO | Title IV |
| 45… | Specific data requirements for the application and authorisation for the simplification of the determination of amounts being part of the customs value of goods | CVA | Title V |
| 46… | Specific data requirements for the application and authorisation for the provision of a comprehensive guarantee, including a possible reduction or waiver | CGU | Title VI |
| 47… | Specific data requirements for the application and authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation | DPO | Title VII |
| 48… | Specific data requirements for the application and decision for the repayment or remission of the amounts of import or export duty | RRM | Title VIII |
| 49… | Specific data requirements for the application and authorisation for the operation of temporary storage facilities | TST | Title IX |
| 50… | Specific data requirements for the application and authorisation of regular shipping service | RSS | Title X |
| 51… | Specific data requirements for the application and authorisation for the status of authorised issuer | ACP | Title XI |
| 52… | Specific data requirements for the application and authorisation to use simplified declaration | SDE | Title XII |
| 53… | Specific data requirements for the application and authorisation for centralised clearance | CCL | Title XIII |
| 54… | Specific data requirements for the application and authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure | EIR | Title XIV |
| 55… | Specific data requirements for the application and authorisation for self-assessment | SAS | Title XV |
| 56… | Specific data requirements for the application and authorisation for the status of authorised weigher of bananas | AWB | Title XVI |
| 57… | Specific data requirements for the application and authorisation for the use of inward processing procedure | IPO | Title XVII |
| 58… | Specific data requirements for the application and authorisation for the use of outward processing procedure | OPO | Title XVIII |
| 59… | Specific data requirements for the application and authorisation for the operation of storage facilities for the customs warehousing of goods | CWP | Title XIX |
| 60… | Specific data requirements for the application and authorisation for the status of authorised consignor for Union transit | ACR | Title XX |
| 61… | Specific data requirements for the application and authorisation to use of seals of a special type | SSE | Title XXI |
| 62… | Specific data requirements for the application and authorisation for the use of an electronic transport document as customs declaration | ETD | [NEW] |
Section 5
Numbered footnotes
| Footnote number | Footnote description |
|---|---|
| [1] | This data element shall be completed only in cases where: — the authorisation to provide a comprehensive guarantee will be used for the placing of goods under transit procedure in common transit countries; — the authorisation to use an electronic transport document as customs declaration will be used in common transit countries. |
| [2] | This data element shall be used in the application only in case of an application for the amendment, renewal or revocation of the decision. |
| [3] | Without prejudice to any specific provisions adopted under the common agricultural policy, an application relating to goods in respect of which an import or export licence was produced when the relevant customs declaration was lodged, shall be supported by certification by the authorities responsible for issuing such licence attesting that the necessary steps have been taken to cancel its effects. The above certification shall not be required, where: (a) the customs authority to which the application is submitted issued the licence itself; (b) the ground for the application is an error that has no effect on the attribution of the licence. The above provisions shall also apply in the case of re-exportation, placing of goods in a customs warehouse or free zone, or destruction of the goods. |
| [4] | This information is mandatory only in the cases where the EORI number of the person is not required. Where the EORI number is provided, the name and address should not be provided, unless a paper-based application or decision is used. |
| [5] | This information shall not be provided if the applicant is an authorised economic operator. |
| [6] | This information shall only be provided if the application relates to the use of temporary admission, and the information is required under the customs law. |
| [7] | This information shall only be used in case of a paper-based application or decision. |
| [8] | If it is intended to use a public customs warehouse type II, this data element shall not be used. |
| [9] | This information shall not be required in case Article 162 applies. |
| [10] | This information shall only be provided for the purposes of the following applications: (a) applications for an authorisation for the use of inward processing or end-use procedures where the applicant is established outside the customs territory of the Union as referred to in Article 162; (b) applications for an authorisation for temporary admission as referred to in Article 205. |
| [11] | This information may not be provided in the cases where the Union customs legislation waives the obligation to present the goods. |
| [12] | For an inward processing application and decision and only for the use of the processing EX/IM, this data shall not be used unless export duties are applicable. For an outward processing application and decision and only for the use of the processing IM/EX and the standard exchange system with prior importation of replacement products the data shall be mandatory. |
| [13] | This information shall only be provided in the decision, in case the holder of the authorisation is not exempted from the obligation to present the goods and the goods are released without any action by a customs office. |
| [14] | This information shall be provided in case of an authorisation for the use of inward processing EX/IM without the use of standardised exchange of information as referred to in Article 176, and in case of an authorisation for the use of inward processing IM/EX. |
| [15] | This information shall only be provided in case of an authorisation relating to the use of inward processing IM/EX or end-use. |
| [16] | This information shall only be provided in case the application relates to the use of inward or outward processing or end-use, and the end-use involves processing of goods. |
| [17] | This information shall only be used in case the application relates to the use of inward or outward processing. |
| [18] | The footnote [18] is deleted. Footnote [12] applies wherever the footnote [18] was used. |
| [19] | This information shall only be used in case the application relates to the use of inward processing. |
| [20] | If the person in charge of the applicant’s customs matters is not a natural person, then the ‘National identification number’ and ‘Date of birth’ is not required, the EORI number of the person in charge of the applicant’s customs matters shall be required if available. |
| [21] | When the records are not kept at the holder of the procedure’s premises, the name shall be provided. |
| [22] | This information is mandatory only in the cases where the EORI number of the subcontractor is not available. Where the EORI number is provided, the name and address should not be provided. |
| [23] | This information may only be used for export procedures when the customs declaration will be lodged by the subcontractor. |
| [24] | This information is mandatory only in the cases, where the EORI number of the person concerned is not available. If the EORI number is provided, the name and address should not be provided. |
| [25] | This information shall only be provided in case of inward processing, outward processing and end use. |
| [26] | At least one element (location identifier or qualifier) shall be provided. In the case of an authorisation involving more than only one Member State, customs office shall be provided (with the exception of OPO column) also. The customs office information is optionally provided in the case of an authorisation involving only one Member State. |
| [27] | Mandatory only in case of an application for the use of the outward processing procedure, when Article. 223 (1) second subparagraph of the Code applies. |
| [28] | Cardinality for this data element is 1x. |
| [29] | This data element shall be completed only if required by the customs authorities. |
| [30] | This information is mandatory only in the cases where in D.E. 58 01 000 312 code ‘2’ is provided. |
| [31] | This information shall only be provided if in D.E 35 01 060… (Equivalent goods) is indicated that equivalent goods will be used. D.E. 34 17… (Period of discharge) needs to be specified for EX/IM and D.E. 58 04… (Prior import of processed products (OP IM/EX)) for IM/EX cases, in case used. |
| [32] | This information shall not be provided if the processing operation is destruction and there are no processed products. If the processing operation is destruction, there are no main processed products but only secondary processed products. |
| [33] | For extended use of the decision only (based on Article 34 (9) of the Code). |
| [34] | This information shall not be mandatory if the Combined Nomenclature code suffices to determine the complete classification of the goods to be placed under end-use. |
TITLE II
DATA REQUIREMENTS WITH NOTES
Section 1
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Title II Section 2.
The descriptions and notes in this Title apply to all the data elements or data sub-elements unless otherwise marked.
Data elements which have no specific requirements for a specific application or decision dataset (column) are not shown in the tables below.
Section 2
Data requirements table for data group 31-38
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