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
In case the guarantee is provided in form of an undertaking by a guarantor, indicate the full name and address details of the guarantor.
The element shall be filled in if the Form of the guarantee is an Undertaking by a guarantor already applicable at the moment of the decision is granted and only if the data element is used by the issuing Member State. Otherwise, it shall not be filled in.
The ‘Amount to be Guaranteed’ is a computed element, it shall be computed as follows: Sum (Reference amount for existing debts) × (Level of guarantee for existing debts) + Sum (Reference amount for potential debts) × (Level of guarantee for potential debts). The decision taking customs authority might decide to edit the computed value in the decision.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | DPO (4b) |
|---|---|---|---|---|---|
| 47 01 000 000 | VII/1 | Type of deferment of payment | A | ||
| 47 01 000 002 | VII/1 | Type | A | ||
| 47 02 000 000 | NEW | Aggregation period | B+ | ||
| 47 02 000 298 | NEW | MS | A+ | ||
| 47 02 000 002 | NEW | Type | A+ | ||
| 47 02 000 009 | NEW | Text | A+ |
Indicate the way how the applicant wishes to apply the deferment of payment of the duty payable.
Article 110 , point (b), of the Code, i.e. globally in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1) during a fixed period that does not exceed 31 days.
Article 110 , point (c), of the Code, i.e. globally in respect of all amounts of import or export duty forming a single entry in accordance with Article 105(1), second subparagraph, of the Code.
Insert data element for the aggregation period of all amounts of import or export duty entered in the accounts (the calendar week, calendar month or the calendar days.
When the number of days in the periods referred to in Article 111(3) and (4) of the Code is an odd number provide the number of days of the periods.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | RRM (4c) |
|---|---|---|---|---|---|
| 48 01 000 000 | VIII/1 | Title for recovery | A | ||
| 48 01 000 300 | VIII/1 | Title | A | ||
| 48 02 000 000 | VIII/2 | Customs office where the customs debt was notified | A | ||
| 48 02 000 301 | VIII/2 | Customs office code | A | ||
| 48 03 000 000 | VIII/3 | Customs office responsible for the place where the goods are located | A | ||
| 48 03 000 301 | VIII/3 | Customs office code | A | ||
| 48 04 000 000 | VIII/4 | Comments of the customs office responsible for the place where the goods are located | A+ | ||
| 48 04 000 009 | VIII/4 | Text | A+ | ||
| 48 05 000 000 | VIII/5 | Customs procedure (request for prior completion of formalities) | A | ||
| 48 05 000 257 | VIII/5 | Procedure code | A | ||
| 48 05 000 213 | VIII/5 | Indicator | A | ||
| 48 05 010 000 | VIII/5 | Decision reference number | A | ||
| 48 05 010 020 | VIII/5 | Country code | A | ||
| 48 05 010 205 | VIII/5 | Decision code type | A | ||
| 48 05 010 001 | VIII/5 | Reference number | A | ||
| 48 06 000 000 | VIII/6 | Customs value | A | ||
| 48 06 000 012 | VIII/6 | Currency | A | ||
| 48 06 000 014 | VIII/6 | Amount | A | ||
| 48 07 000 000 | VIII/7 | Amount of import or export duty to be repaid or remitted of | A | ||
| 48 07 000 012 | VIII/7 | Currency | A | ||
| 48 07 000 014 | VIII/7 | Amount | A | ||
| 48 08 000 000 | VIII/8 | Type of import or export duty | A | ||
| 48 08 000 302 | VIII/8 | Union codes | A | ||
| 48 08 000 303 | VIII/8 | National codes | A | ||
| 48 09 000 000 | VIII/9 | Legal basis | A | ||
| 48 09 000 304 | VIII/9 | Legal basis code | A | ||
| 48 10 000 000 | VIII/10 | Use or destination of goods | A+ | ||
| 48 10 000 009 | VIII/10 | Text | A+ | ||
| 48 11 000 000 | VIII/11 | Time-limit for completion of formalities | A+ | ||
| 48 11 000 305 | VIII/11 | Number of days | A+ | ||
| 48 12 000 000 | VIII/12 | Statement of the decision-taking customs authority | A+ | ||
| 48 12 000 009 | VIII/12 | Text | A+ | ||
| 48 13 000 000 | VIII/13 | Description of the grounds for repayment or remission | A | ||
| 48 13 000 009 | VIII/13 | Text | A | ||
| 48 14 000 000 | VIII/14 | Bank and account details | A* | ||
| 48 14 000 009 | VIII/14 | Text | A* |
Enter the MRN of the customs declaration or reference to any other document which gave rise to notification of the import or export duty, the repayment or remission of which is requested.
Enter the identifier of the customs office where the import or export duty to which the application refers, was notified.
In case of a paper-based application, enter the name and full address, including postal code, if any, of the customs office concerned.
This information shall only be provided if it is different than the customs office indicated in D.E. 48 02 … (Customs office where the customs debt was notified).
Enter the identifier of the customs office concerned.
In case of a paper-based application, enter the name and full address, including postal code, if any, of the customs office concerned.
This data element shall be completed in cases, where repayment or remission is subject to destruction, abandonment to the State, or placement under a special procedure or the export procedure of an article, but the corresponding formalities are completed only for one or more parts or components of that article.
In this case, enter the quantity, nature and value of the goods which are to remain in the customs territory of the Union.
Where the goods are for delivery to a charity, enter the name and full address, including postal code, if any, of the entity concerned.
Except in the cases referred to in Article 116(1), first subparagraph, point (a), enter the relevant code of the customs procedure under which the applicant wishes to place the goods.
Where the customs procedure is subject to an authorisation, enter the identifier of the authorisation concerned.
Indicate, if prior completion of formalities is requested.
Indicate the customs value of the goods.
Using the relevant code for the national currency, enter the amount of the import or export duty to be repaid or remitted.
Using the relevant codes, enter the type of the import or export duty to be repaid or remitted.
Using the relevant code, enter the legal basis of the application or of the decision for the repayment or remission of the import or export duty.
Enter information on the use to which the goods may be put or the destination to which they may be sent, depending on the possibilities available in the particular case under the Code and where appropriate on the basis of a specific authorisation by the decision-taking customs authority.
Indicate in days the time-limit for completion of the formalities to which repayment or remission of the import or export duty is subject.
If applicable, the decision taking customs authority shall indicate that the import or export duty will not be repaid or remitted until the implementing customs office has informed the decision-taking customs authority that the formalities to which repayment or remission is subject have been completed.
Detailed description of the justification that forms the basis of the request for remission or repayment of the import or export duty.
This data element needs to be completed in all cases where the information cannot be derived from elsewhere in the application.
Where the grounds for the repayment or remission of the import or export duty are different for the decision from those of the application, detailed description of the justification that forms the basis of the decision.
If applicable, enter the bank-account details where the import or export duty shall be repaid or remitted.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | TST (5) |
|---|---|---|---|---|---|
| 49 01 000 000 | IX/1 | Movement of goods | A | ||
| 49 01 000 306 | IX/1 | Legal base code | A | ||
| 49 01 000 229 | IX/1 | EORI number | A | ||
| 49 01 000 020 | IX/1 | Country code | A | ||
| 49 01 000 240 | IX/1 | Type of location code | A | ||
| 49 01 000 046 | IX/1 | Qualifier of identification | A | ||
| 49 01 010 000 | IX/1 | Coded identification | A | ||
| 49 01 010 242 | IX/1 | Identification of location | A | ||
| 49 01 010 053 | IX/1 | Additional identifier | A | ||
| 49 01 020 000 | IX/1 | Address | A | ||
| 49 01 020 016 | IX/1 | Name | A | ||
| 49 01 020 019 | IX/1 | Street and number | A | ||
| 49 01 020 020 | IX/1 | Country code | A | ||
| 49 01 020 021 | IX/1 | Postcode | A | ||
| 49 01 020 022 | IX/1 | City | A |
Indicate the legal basis for the movement of the goods.
Indicate the address of the destination temporary storage facility or facilities.
If the movement of goods is planned to take place pursuant to Article 148(5), point (c), of the Code, enter the EORI number of the holder of the authorisation to operate the destination temporary storage facility or facilities.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | RSS (6a) |
|---|---|---|---|---|---|
| 50 01 000 000 | X/1 | Member State(s) concerned by the regular shipping service | A | ||
| 50 01 000 307 | X/1 | Qualifier | A | ||
| 50 01 000 020 | X/1 | Country code | A | ||
| 50 02 000 000 | X/2 | Name of vessels | C* B+ | ||
| 50 02 000 308 | X/2 | Name of vessel | C* B+ | ||
| 50 02 000 309 | X/2 | IMO number of vessel | C* B+ | ||
| 50 03 000 000 | X/3 | Ports of call | C* B+ | ||
| 50 03 000 301 | X/3 | Customs office code | C* B+ | ||
| 50 04 000 000 | X/4 | Undertaking | A* | ||
| 50 04 000 213 | X/4 | Indicator | A* | ||
| 50 05 000 000 | NEW | Customs office of the port | C* | ||
| 50 05 000 301 | NEW | Customs office code | C* |
Indicate the involved and the potentially involved Member State(s) concerned.
Enter the relevant information on the vessels assigned to the regular shipping service.
Enter the reference to the customs offices responsible for the ports of call of the vessels assigned or foreseen to be assigned to the regular shipping service.
Indicate whether the applicant undertakes:
— to communicate to the decision-taking customs authority the information referred to in Article 121(1), and
— that on the routes of the regular shipping services, no calls will be made at any port in a territory outside the customs territory of the Union or at any free zone in a Union port, and that no transhipments of goods will be made at sea.
Enter the reference to the customs office responsible for the first port of call of the vessels foreseen to start the regular shipping service.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | ACP (6b) |
|---|---|---|---|---|---|
| 51 01 000 000 | XI/1 | Customs office(s) responsible for the registration of the proof of the customs status of Union goods | A+ | ||
| 51 01 000 301 | XI/1 | Customs office code | A+ |
Indicate the customs office(s) to which the authorised issuer shall transmit the proof of the customs status of Union goods for the purpose of its registration, only in the cases where both of the following are applicable:
— Article 128(1), point (a), and
— Article 128(2).
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | SDE (7a) |
|---|---|---|---|---|---|
| 52 01 000 000 | XII/1 | Time-limit for the submission of a supplementary declaration | A+ | ||
| 52 01 000 305 | XII/1 | Number of days | A+ | ||
| 52 02 000 000 | XII/2 | Subcontractor | A [22] [23] | ||
| 52 02 000 016 | XII/2 | Name | A [22] [23] | ||
| 52 02 000 019 | XII/2 | Street and number | A [22] [23] | ||
| 52 02 000 020 | XII/2 | Country code | A [22] [23] | ||
| 52 02 000 021 | XII/2 | Postcode | A [22] [23] | ||
| 52 02 000 022 | XII/2 | City | A [22] [23] | ||
| 52 03 000 000 | XII/3 | Subcontractor identification | A [2] | ||
| 52 03 000 229 | XII/3 | EORI number | A [2] |
If applicable, the authorising customs authority shall determine the respective time-limit expressed in days.
If applicable, enter the name and address of the subcontractor.
Enter the EORI number of the person concerned.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | CCL (7b) |
|---|---|---|---|---|---|
| 53 01 000 000 | XIII/1 | Companies involved in the authorisation in other Member States | A [24] | ||
| 53 01 000 016 | XIII/1 | Name | A [24] | ||
| 53 01 000 019 | XIII/1 | Street and number | A [24] | ||
| 53 01 000 020 | XIII/1 | Country code | A [24] | ||
| 53 01 000 021 | XIII/1 | Postcode | A [24] | ||
| 53 01 000 022 | XIII/1 | City | A [24] | ||
| 53 02 000 000 | XIII/2 | Companies involved in the authorisation in other Member States identification | A | ||
| 53 02 000 229 | XIII/2 | EORI number | A | ||
| 53 03 000 000 | XIII/3 | Customs office(s) of presentation | A | ||
| 53 03 000 301 | XIII/3 | Customs office code | A | ||
| 53 04 000 000 | XIII/4 | Identification of the VAT, excise and statistical authorities | C* A+ | ||
| 53 04 000 016 | XIII/4 | Name | C* A+ | ||
| 53 04 000 019 | XIII/4 | Street and number | C* A+ | ||
| 53 04 000 020 | XIII/4 | Country code | C* A+ | ||
| 53 04 000 021 | XIII/4 | Postcode | C* A+ | ||
| 53 04 000 022 | XIII/4 | City | C* A+ | ||
| 53 05 000 000 | XIII/5 | Method of VAT payment | A+ | ||
| 53 05 000 310 | XIII/5 | Method indicator | A+ | ||
| 53 05 000 298 | XIII/5 | MS | A+ | ||
| 53 06 000 000 | XIII/6 | Tax representative | A | ||
| 53 06 000 016 | XIII/6 | Name | A | ||
| 53 06 010 000 | XIII/7 | Identification | A | ||
| 53 06 010 230 | XIII/7 | VAT number | A | ||
| 53 06 020 000 | XIII/6 | Address | A | ||
| 53 06 020 019 | XIII/6 | Street and number | A | ||
| 53 06 020 020 | XIII/6 | Country code | A | ||
| 53 06 020 021 | XIII/6 | Postcode | A | ||
| 53 06 020 022 | XIII/6 | City | A | ||
| 53 08 000 000 | XIII/8 | Tax representative status code | A | ||
| 53 08 000 002 | XIII/8 | Type | A | ||
| 53 09 000 000 | XIII/9 | Person responsible for excise formalities | A [24] | ||
| 53 09 000 016 | XIII/9 | Name | A [24] | ||
| 53 09 010 000 | XIII/9 | Particulars | A [24] | ||
| 53 09 010 019 | XIII/9 | Street and number | A [24] | ||
| 53 09 010 020 | XIII/9 | Country code | A [24] | ||
| 53 09 010 021 | XIII/9 | Postcode | A [24] | ||
| 53 09 010 022 | XIII/9 | City | A [24] | ||
| 53 09 020 000 | XIII/10 | Identification | A | ||
| 53 09 020 229 | XIII/10 | EORI number | A |
If applicable, enter the name and address of the companies concerned.
If applicable, enter the EORI number of the companies concerned.
Indicate the customs office(s) concerned.
Enter the name and address of the VAT, excise and statistical authorities in the Member States involved in the authorisation and indicated under D.E. 31 04 … (Geographical validity – Union).
The participating Member States’ shall specify their respective requirements regarding the submission of the import VAT data, indicating the applicable method for the payment of VAT.
Enter the name and address of the tax representative of the applicant in the Member State of presentation.
Enter the VAT number of the tax representative of the applicant in the Member State of presentation. If no tax representative is appointed, the VAT number of the applicant shall be provided.
Indicate whether the applicant will act on his own behalf in fiscal matters or will appoint a tax representative in the Member State of presentation.
Enter the name and address of the person liable for the payment or submission of guarantee of excise duties.
Enter the EORI number of the person concerned, if that person has a valid EORI number and it is available to the applicant.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | EIR (7c) |
|---|---|---|---|---|---|
| 54 01 000 000 | XIV/1 | Waiver of the presentation notification | A | ||
| 54 01 000 213 | XIV/1 | Indicator | A | ||
| 54 01 000 009 | XIV/1 | Text | A | ||
| 54 02 000 000 | XIV/2 | Waiver of pre-departure declaration | A | ||
| 54 02 000 009 | XIV/2 | Text | A | ||
| 54 03 000 000 | XIV/3 | Customs office responsible for the place where the goods are available for controls | C* A+ | ||
| 54 03 000 301 | XIV/3 | Customs office code | C* A+ | ||
| 54 04 000 000 | XIV/4 | Deadline for submitting the particulars of the complete customs declaration | A+ | ||
| 54 04 000 305 | XIV/4 | Number of days | A+ |
Indicate (yes/no) whether the trader wishes to benefit from a notification waiver of the availability of the goods for customs controls. If yes, specify the reasons.
In case the authorisation does not provide for the notification waiver, the authorising customs authority shall determine the time limit between the receipt of the notification and the release of the goods.
If the application concerns export or re-export, provide evidence that the conditions laid down in Article 263(2) of the Code are met.
If the authorisation concerns export or re-export, state reasons why a waiver should apply in accordance with Article 263(2) of the Code.
Enter the identifier of the customs office concerned.
The decision-taking customs authority shall set out, in the authorisation, a time-limit for the holder of the authorisation to send the particulars of the supplementary declaration to the supervising customs office.
The time-limit shall be expressed in days.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | SAS (7d) |
|---|---|---|---|---|---|
| 55 01 000 000 | XV/1 | Identification of formalities and controls to be delegated to the economic operator | A+ | ||
| 55 01 000 009 | XV/1 | Text | A+ |
Indicate the conditions under which the controlling of the compliance with prohibitions and restrictions, as specified in D.E. 6/1 Prohibitions and restrictions may be carried out by the holder of the authorisations.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | AWB (7e) |
|---|---|---|---|---|---|
| 56 01 000 000 | XVI/1 | Economic activity | A | ||
| 56 01 000 002 | XVI/1 | Type | A | ||
| 56 02 000 000 | XVI/2 | Weighing equipment | A | ||
| 56 02 000 009 | XVI/2 | Text | A | ||
| 56 03 000 000 | XVI/3 | Additional guarantees | A | ||
| 56 03 000 009 | XVI/3 | Text | A | ||
| 56 04 000 000 | XVI/4 | Advanced notification to customs authorities | A | ||
| 56 04 000 009 | XVI/4 | Text | A |
Indicate the economic activity related to the trade of fresh bananas.
Provide the description of the weighing equipment.
Appropriate proof as recognised in accordance with the applicable national law that:
— only machines that are properly calibrated and conform to the relevant technical standards ensuring precise establishment of the net weight of bananas,
— weighing of bananas is performed only by authorised weighers at places supervised by the customs authorities,
— the net weight of bananas, the origin and packaging of bananas as well as the time of weighing and the place of unloading are immediately reflected in the banana weighing certificate upon weighing,
— bananas have been weighed in accordance with the procedure set out in Annex 61-03 to Implementing Regulation (EU) 2015/2447,
— the results of weighing are immediately put in the weighing certificate as required by the customs legislation of the Union.
Provide the type of notification and copy of a notification.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | IPO (8a) |
|---|---|---|---|---|---|
| 57 01 000 000 | XVII/1 | Prior exportation (IP EX/IM) | A | ||
| 57 01 000 213 | XVII/1 | Indicator | A | ||
| 57 01 000 311 | XVII/1 | Time limit | A | ||
| 57 02 000 000 | XVII/2 | Release for free circulation by use of bill of discharge | A | ||
| 57 02 000 213 | XVII/2 | Indicator | A |
Indicate (‘yes/no’) whether it is planned to export processed products obtained from equivalent goods before the import of the goods they are replacing (IP EX/IM). If yes, indicate the suggested period expressed in months within which the non-Union goods should be declared for inward processing taking account of the time required for procurement of the goods and their transport to the Union.
Indicate (‘yes/no’) whether the processed products or goods placed under the inward processing IM/EX procedure are deemed to have been released for free circulation if they have not been placed under a subsequent customs procedure or re-exported on expiry of the period for discharge, and the customs declaration for release for free circulation shall be deemed to have been lodged and accepted and release granted on the date of expiry of the period for discharge.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | OPO (8b) |
|---|---|---|---|---|---|
| 58 01 000 000 | XVIII/1 | Standard exchange system | A | ||
| 58 01 000 213 | XVIII/1 | Indicator | A | ||
| 58 01 000 312 | XVIII/1 | Type of standard exchange system | A | ||
| 58 01 000 009 | XVIII/1 | Text | A | ||
| 58 02 000 000 | XVIII/2 | Replacement products | A | ||
| 58 02 000 106 | XVIII/2 | Commodity code | A | ||
| 58 02 000 121 | XVIII/2 | Description | A | ||
| 58 02 000 008 | XVIII/2 | Code | A | ||
| 58 02 000 009 | [NEW] | Text | A | ||
| 58 03 000 000 | XVIII/3 | Prior import of replacement products | A [30] | ||
| 58 03 000 213 | XVIII/3 | Indicator | A [30] | ||
| 58 03 000 311 | XVIII/3 | Time limit | A [30] | ||
| 58 04 000 000 | XVIII/4 | Prior import of processed products (OP IM/EX) | A [31] | ||
| 58 04 000 213 | XVIII/4 | Indicator | A [31] | ||
| 58 04 000 311 | XVIII/4 | Time limit | A [31] |
In case of repair of goods, an imported product (replacement product) may replace a processed product (so-called standard exchange system).
Indicate (‘yes/no’) whether it is intended to use the standard exchange system. If yes, enter the relevant code(s).
Specify the measures to establish that the conditions for the standard exchange system are met.
Where it is planned to use the standard exchange system (only possible in case of repair), state the 8-digit Combined Nomenclature code, commercial quality and technical characteristics of the replacement products to enable the customs authorities to make the necessary comparison between temporary export goods and the replacement products. For this comparison, use at least one of the relevant codes provided for in relation with D.E. 58 02 000 008. For any textual information use D.E. 58 02 000 009 to specify that information.
Indicate (‘yes/no’) whether it is planned to import replacement products prior to the export of the defective products. If yes, indicate the period in months within which the Union goods should be declared for outward processing.
Indicate (‘yes/no’) whether it is planned to import processed products obtained from equivalent goods prior to the placement of Union goods under outward processing. If yes, indicate the period in months within which the Union goods should be declared for outward processing taking account of the time required for procurement of the Union goods and their transport of the office of export.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | CWx (8e) |
|---|---|---|---|---|---|
| 59 01 000 000 | XIX/1 | Temporary removal | A | ||
| 59 01 000 213 | XIX/1 | Indicator | A | ||
| 59 01 000 009 | XIX/1 | Text | A | ||
| 59 02 000 000 | XIX/2 | Loss rate | A | ||
| 59 02 000 009 | XIX/2 | Text | A |
Indicate (‘yes/no’) whether it is planned to remove temporarily goods placed under the customs warehousing procedure from the customs warehouse. Provide all the necessary details deemed relevant for the temporary removal of goods.
A request for temporary removal may also be submitted to the decision-taking customs authority at a later stage once the application was accepted and the authorisation for the operation of storage facilities was granted.
Specify the conditions under which the removal of the goods placed under the customs warehousing procedure can be carried out. If the request is rejected, specify the grounds for rejection.
Give details, where appropriate, of loss rate(s).
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | ACR (9b) |
|---|---|---|---|---|---|
| 60 01 000 000 | XX/1 | Identification measures | A+ | ||
| 60 01 000 009 | XX/1 | Text | A+ | ||
| 60 01 010 000 | XX/1 | Decision reference number | A+ | ||
| 60 01 010 020 | XX/1 | Country code | A+ | ||
| 60 01 010 205 | XX/1 | Decision code type | A+ | ||
| 60 01 010 001 | XX/1 | Reference number | A+ | ||
| 60 02 000 000 | XX/2 | Comprehensive guarantee | A | ||
| 60 02 000 213 | XX/2 | Indicator | A | ||
| 60 02 010 000 | XX/2 | Decision reference number | A | ||
| 60 02 010 020 | XX/2 | Country code | A | ||
| 60 02 010 205 | XX/2 | Decision code type | A | ||
| 60 02 010 001 | XX/2 | Reference number | A | ||
| 60 02 020 000 | NEW | Application reference number | A* | ||
| 60 02 020 020 | NEW | Country code | A* | ||
| 60 02 020 205 | NEW | Decision code type | A* | ||
| 60 02 020 001 | NEW | Reference number | A* |
Details of the identification measures to be applied by the authorised consignor. Where the authorised consignor has been granted an authorisation for use of seals of a special type in accordance with Article 233(4), point (c), of the Code, the decision-taking customs authority may prescribe the use of such seals as the identification measure. The reference number of the decision for use of seals of special type shall be indicated.
Indicate the reference number of the decision on the provision of a comprehensive guarantee or on a guarantee waiver. If the respective authorisation has not yet been granted, indicate the registration number of the application.
Indicate the reference number of the decision on the provision of a comprehensive guarantee or on a guarantee waiver.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | SSE (9d) |
|---|---|---|---|---|---|
| 61 01 000 000 | XXI/1 | Type of seal | A | ||
| 61 01 000 009 | XXI/1 | Text | A |
Enter all the details on the seal (e.g. model, manufacturer, proof of certification by a competent body in accordance with ISO International Standard No 17712:2013 ‘Freight containers’ Mechanical Seals’).
Confirmation by the decision taking customs authority that the seal meets the essential characteristics and complies with the required technical specifications and that the use of the seals of a special type is documented, i.e. that an audit trail is established and has been approved by the competent authorities.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | ETD (9f) |
|---|---|---|---|---|---|
| 62 01 000 000 | NEW | Involved (handling) agent | A | ||
| 62 01 000 318 | NEW | Name of port or airport | A | ||
| 62 01 000 319 | NEW | Customs Office involved | A | ||
| 62 01 010 000 | NEW | Handling Agent | A | ||
| 62 01 010 016 | NEW | Name | A | ||
| 62 01 010 134 | NEW | Identification | A | ||
| 62 01 020 000 | NEW | Handling Agent Address | A | ||
| 62 01 020 019 | NEW | Street and number | A | ||
| 62 01 020 020 | NEW | Country code | A | ||
| 62 01 020 021 | NEW | Postcode | A | ||
| 62 01 020 022 | NEW | City | A |
Enter all the details on the involved (handling) agent, including the name of port or airport and the reference of the customs office involved.
ANNEX B
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 unit (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 tables of Chapter 3, Section 1 to 12 below.
(5)If the Member State of acceptance of the customs declaration allows, a customs declaration (columns series B and H) or a simplified declaration (columns series C and I) 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 and belong to the same column of the matrix as defined in Chapter 2. However, the possibility to have different requested procedure codes, shall not be used for customs declarations lodged in the context of centralised clearance where more than one Member State is involved 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)The exit or entry summary declaration that must be lodged for goods leaving or entering the customs territory of the Union contains the information detailed in columns A1 and A2 and F10 to F51 of the data requirement table of Chapter 3 below, for each of the situations or modes of transport concerned.
(8)The use within this annex of the words entry and exit summary declarations refer respectively to the entry and exit summary declarations provided for under Articles 5(9) and 5(10) of the Code.
(9)Columns A2, F30, F31, F32, F33 and F34 of the data requirements Table of Chapter 3 below cover the required data which is provided to customs authorities primarily for safety and security risk-analysis purposes prior to departure, arrival or loading of express consignments.
(10)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.
(11)Where column F50 of the data requirements Table of Chapter 3, Section 9 below applies to road transport, it also covers cases of multimodal transport, unless otherwise provided in Title II.
(12)The simplified declarations referred to in Article 166 of the Code contain the information detailed in columns C1 and I1.
(13)The reduced list of data elements provided for procedures in columns C1 and 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.
(14)The formats, codes and, if applicable, the structure of the data requirements described in this Annex are specified in the Implementing Regulation (EU) 2015/2447.
(15)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.
(16)Where an EORI number was assigned to a party it shall be declared. Parties shall make their EORI number available to the declarant.
(17)For the application of the entry formalities, when a straight bill of lading was issued, the goods item and goods shipment information shall be deemed to be declared at the house consignment level.
CHAPTER 2
Table legend
| Columns | Declarations/notifications/proof of the customs status of Union goods | Legal Basis |
|---|---|---|
| D.E. No. | Order number allocated to the data element concerned | |
| Old D.E. No. | Data element number in Annex B as amended by Commission Delegated Regulation (EU) 2019/1143 (1) | |
| Data element/class name | Name of the data element/class concerned | |
| Data sub-element/sub-class name | Name of the data sub-element/sub-class concerned | |
| Data sub-element name | Name of the data sub-element concerned | |
| A1 | Exit summary declaration | Articles 5(10) and 271 of the Code |
| A2 | Exit summary declaration – Express consignments | Articles 5(10) and 271 of the Code |
| A3 | Re-export notification | Articles 5(14) and 274 of the Code |
| B1 | Export declaration and re-export declaration | Export declaration: Articles 5(12), 162 and 269 of the Code Re-export declaration: Articles 5(13) and 270 of the Code |
| B2 | Special procedure – Processing – Declaration for outward processing | Articles 5(12), 162, 210 and 259 of the Code |
| B3 | Declaration for Customs warehousing of Union goods | Articles 5(12), 162, 210 and 237(2) of the Code |
| B4 | Declaration for dispatch of goods in the context of trade with special fiscal territories | Article 1(3) of the Code |
| C1 | Export Simplified declaration | Articles 5(12) and 166 of the Code |
| 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 | Articles 5(33), 171 and 182 of the Code |
| D1 | Special procedure – Transit declaration | Articles 5(12), 162, 210, 226 and 227 of the Code |
| D2 | Special procedure – Transit declaration with reduced dataset – (Transport by rail, air and maritime transport) | Articles 5(12), 162, 210 and 233(4), point (d) of the Code |
| D3 | Special procedure – Transit – Use of an electronic transport document as customs declaration – (Transport by air and maritime transport) | Articles 5(12), 162, 210 and 233(4), point (e) of the Code |
| D4 | Presentation Notification in relation to the pre-lodged transit declaration | Article 171 of the Code |
| E1 | Proof of the customs status of Union goods (T2L/T2LF) | Articles 5(23) and 153(2) and 155 of the Code |
| E2 | Customs goods manifest | Articles 5(23) and 153(2) and 155 of the Code |
| F10 | Entry summary declaration – Sea and inland waterways – Complete dataset – Straight bill of lading containing the necessary information from consignee | Articles 5(9) and 127 of the Code |
| F11 | Entry summary declaration – 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 | Articles 5(9) and 127 of the Code |
| F12 | Entry summary declaration – Sea and inland waterways – Partial dataset – Master bill of lading only | Articles 5(9) and 127 of the Code |
| F13 | Entry summary declaration – Sea and inland waterways – Partial dataset – Straight bill of lading only | Articles 5(9) and 127 of the Code |
| F14 | Entry summary declaration – Sea and inland waterways – Partial dataset – House bill of lading only | Articles 5(9) and 127 of the Code |
| F15 | Entry summary declaration – Sea and inland waterways – Partial dataset – House bill of lading with the necessary information from consignee | Articles 5(9) and 127 of the Code |
| F16 | Entry summary declaration – 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) | Articles 5(9) and 127 of the Code |
| F20 | Entry summary declaration – Air cargo (general) – Complete dataset lodged pre-loading | Articles 5(9) and 127 of the Code |
| F21 | Entry summary declaration – Air cargo (general) – Partial dataset – Master air waybill lodged pre-arrival | Articles 5(9) and 127 of the Code |
| F22 | Entry summary declaration – 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) | Articles 5(9) and 127 of the Code |
| F23 | Entry summary declaration – Air cargo (general) – Partial dataset – Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph without master air waybill reference number | Articles 5(9) and 127 of the Code |
| F24 | Entry summary declaration – Air cargo (general) – Partial dataset – Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph with master air waybill reference number | Articles 5(9) and 127 of the Code |
| F25 | Entry summary declaration – Air cargo (general) – Partial dataset – Master air waybill reference number lodged pre-loading in accordance with Article 106(1) second subparagraph | Articles 5(9) and 127 of the Code |
| F26 | Entry summary declaration – 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 | Articles 5(9) and 127 of the Code |
| F27 | Entry summary declaration – Air cargo (general) – Complete dataset lodged pre-arrival | Articles 5(9) and 127 of the Code |
| F28 | Entry summary declaration – Air cargo (general) – Complete dataset lodged pre-loading – Direct air waybill | Articles 5(9) and 127 of the Code |
| F29 | Entry summary declaration – Air cargo (general) – Complete dataset lodged pre-arrival – Direct air waybill | Articles 5(9) and 127 of the Code |
| F30 | Entry summary declaration – Express consignments – Complete dataset lodged pre-arrival | Articles 5(9) and 127 of the Code |
| F31 | Entry summary declaration – Express consignments on Air cargo (general) – Complete dataset lodged pre-arrival by the express carrier | Articles 5(9) and 127 of the Code |
| F32 | Entry summary declaration – Express consignments – Minimum dataset to be lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph | Articles 5(9) and 127 of the Code |
| 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) | Articles 5(9) and 127 of the Code |
| F34 | Entry summary declaration – Express consignments on road – Complete dataset lodged pre-arrival | Articles 5(9) and 127 of the Code |
| F40 | Entry summary declaration – Postal consignments – Partial dataset – Road master transport document information | Articles 5(9) and 127 of the Code |
| F41 | Entry summary declaration – Postal consignments – Partial dataset – Rail master transport document information | Articles 5(9) and 127 of the Code |
| F42 | Entry summary declaration – 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 | Articles 5(9) and 127 of the Code |
| F43 | Entry summary declaration – Postal consignments – Partial dataset – Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2) | Articles 5(9) and 127 of the Code |
| F44 | Entry summary declaration – Postal consignments – Partial dataset – Receptacle identification number lodged pre-loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2) | Articles 5(9) and 127 of the Code |
| F45 | Entry summary declaration – Postal consignments – Partial dataset – Master bill of lading only | Articles 5(9) and 127 of the Code |
| F50 | Entry summary declaration – Road mode of transport | Articles 5(9) and 127 of the Code |
| F51 | Entry summary declaration – Rail mode of transport | Articles 5(9) and 127 of the Code |
| G2 | Notification of arrival | Article 133 of the Code |
| G3 | Presentation of goods to customs | Articles 5(33) and 139 of the Code |
| G4 | Temporary storage declaration | Articles 5(17) and 145 of the Code |
| G5 | Arrival notification in case of movement of goods under temporary storage | Article 148(5), points (b) and (c) of the Code |
| 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 |
| 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 | Articles 5(12), 162 and 201 of the Code |
| H8 | Customs declaration for release for free circulation relating to goods brought by a trusted trader into Northern Ireland from another part of the United Kingdom by direct transport that are considered to be not at risk of subsequently being moved into the Union within the meaning of Article 5(1) and (2) of the Protocol | 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 |
| (1) Commission Delegated Regulation (EU) 2019/1143 of 14 March 2019 amending Delegated Regulation (EU) 2015/2446 as regards the declaration of certain low-value consignments (OJ L 181, 5.7.2019, p. 2). | ||
| Group | Title of the group | |
| --- | --- | |
| Group 11 | Message information (including procedure codes) | |
| Group 12 | References of messages, documents, certificates, authorisations | |
| Group 13 | Parties | |
| Group 14 | Valuation information/Taxes | |
| Group 15 | Dates/Times/Periods | |
| Group 16 | Places/Countries/Regions | |
| Group 17 | Customs offices | |
| Group 18 | Goods identification | |
| Group 19 | Transport information (modes, means and equipment) | |
| Group 99 | Other data elements (statistical data, guarantees, tariff related data) | |
| Symbol | Symbol description | |
| --- | --- | |
| A | Mandatory: data required by every Member State without prejudice to introductory note 3. | |
| 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. Where an economic operator decides to supply the information, all required sub elements have to be declared. Where ‘C’ is used for a data element/data class all the data sub-elements/data sub-class that belongs to this data element/data class are mandatory where declarant decides to supply the information unless this is specified differently in Title I, Chapter 3. | |
| D | Data element required at the level of the declaration header. The data elements of the declaration level contain information that applies to the entire declaration. | |
| MC | Data element required at the Master Consignment level. The data elements of the Master consignment level contain information that applies to a transport contract issued by a carrier and direct contracting party. This header information is applicable for every Master Consignment Item in case of declarations and notifications referred to in columns A, D, E2, F and G. | |
| MI | Data element required at the Master Consignment Goods Item level. The master consignment goods item level is a sub-level to the Master consignment level. The data elements of the Master consignment item level contain information about the different positions in the transport document referred to in the Master consignment. This Item information is applicable in case of declarations and notifications referred to columns A, E2, F and G. | |
| HC | Data element required at the House Consignment level. The data elements of the House consignment level contain information that applies to the lowest transport contract issued by a freight forwarder, non-vessel or aircraft operating common carrier or his agent or a postal operator. This header information is valid for every House Consignment Item in case of declarations and notifications referred to in columns D, E2, F and G. | |
| HI | Data element required at the House Consignment Goods Item level. The House consignment goods item level is a sub-level to the House consignment level. The data elements of the House consignment item level contain information that originate from different positions in the transport document referred to in the current House consignment. This Item information is applicable in case of declarations and notifications referred to in columns D, E2, F and G. | |
| GS | Data element required at the Goods Shipment level. The Goods Shipment level contains all information about goods that are subject to one standard or simplified customs declaration or one customs declaration in the form of an entry into the declarant’s records. In the case of a supplementary declaration the Goods Shipment level relates to the totality of goods which are subject to the same standard, simplified customs declaration or customs declaration in the form of an entry into the declarant’s records. The information at this level is applicable for every Goods Item in case of customs declarations and notifications referred to in columns B, C, E1, H and I. For columns F10, F11, F15, F16, F50 and F51 the information at this level is applicable for every House Consignment. | |
| SI | Data element required at the Goods Item level. The Goods Item level contains all detail information of one single Item in a Goods Shipment. The information at this level is applicable in case of customs declarations and notifications referred to in columns B, C, E1, H and I. |
The following symbols are used in Title I, Chapter 3 and in Title II where the applicability of a provision is deferred:
| Symbol | Symbol description |
|---|---|
| * | Applicable as from 21 January 2025 |
| *** | Shall apply as from 1 March 2027 |
| Shall apply as from 1 March 2028 | |
| ° | Shall be deleted as from 21 January 2025 |
| °°° | Shall be deleted as from 1 March 2027 |
| °°°° | Shall be deleted as from 1 March 2028 |
Where a provision in this Annex is marked with , **, , Annex B to Delegated Regulation (EU) 2015/2446 as amended by Commission Delegated Regulation (EU) 2021/234 (23) shall apply until the date set out in this table.
CHAPTER 3
Reading this document does not replace reading the official text published in the Official Journal of the European Union. We assume no responsibility for any inaccuracies arising from the conversion of the original to this format.
This text is published under EUR-Lex's own terms of reuse, not a Legalize or public-domain licence.
EUR-Lex
Creative Commons Attribution 4.0 International (CC BY 4.0)
© European Union, https://eur-lex.europa.eu — Source: EUR-Lex (Publications Office of the European Union). Reused under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence. Only EU legislation published in the printed Official Journal of the European Union is deemed authentic; consolidated texts are reproduced here for documentation purposes and have been reformatted to Markdown.