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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

Type Delegated Regulation
Publication 2015-07-28
Last updated 2025-02-25
State In force
Department European Commission
Source EUR-Lex
articles 273
Reform history JSON API
D.E. No. Old D.E. No. Data element/class name Data sub-element/sub-class name Data sub-element name A1 A2 A3
11 03 000 000 1/6 Goods item number A A A
MI MI MI
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D
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MC MI MC MI MC MI
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MC MI MC MI MC MI
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MC MI MC MI MC MI
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MI*** MI*** MI
12 01 004 000 Number of packages A*** A*** A
MI*** MI*** MI
12 01 005 000 Measurement unit and qualifier A*** A*** A
MI*** MI*** MI
12 01 006 000 Quantity A*** A*** A
MI*** MI*** MI
12 01 007 000 Goods item number*** A*** A*** A
MI*** MI*** MI
12 02 000 000 2/2 Additional information A A A
MC MI MC MI MC MI
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MC MI MC MI MC MI
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MC MI MC MI MC MI
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MC MI MC MI
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MC MC MC
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D D D
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MC MI MC MI
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MC MI MC MI
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MC MI MC MI
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MC MI MC MI
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MC MI MC MI
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MC MI MC MI
13 02 018 022 City A A
MC MI MC MI
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MC MI MC MI
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MC MI MC MI
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MC MI MC MI
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MC MI MC MI
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MC MI MC MI
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MC MI MC MI
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13 06 074 016 Name A A A
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D D D
13 12 000 000 3/31 Carrier A A A
MC MC MC
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MC MC MC
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MC MC MC
13 12 074 076 E-mail address A A A
MC MC MC
13 14 000 000 3/37 Additional supply chain actor C C C
MC MI MC MI MC MI
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MC MI MC MI MC MI
13 14 017 000 Identification number A A A
MC MI MC MI MC MI
14 02 000 000 NEW Transport charges A [8] A [8]
MC MI MC MI
14 02 038 000 4/2 Method of payment A A
MC MI MC MI
16 12 000 000 5/20 Country of routing of consignment A A
MC MC
16 12 020 000 Country A A
MC MC
16 15 000 000 5/23 Location of goods A A A
MC MC MC
16 15 045 000 Type of location A A A
MC MC MC
16 15 046 000 Qualifier of identification A A A
MC MC MC
16 15 036 000 UN/LOCODE A A A
MC MC MC
16 15 047 000 Customs office A A A
MC MC MC
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MC MC MC
16 15 048 000 GNSS A A A
MC MC MC
16 15 048 049 Latitude A A A
MC MC MC
16 15 048 050 Longitude A A A
MC MC MC
16 15 051 000 Economic operator A A A
MC MC MC
16 15 051 017 Identification number A A A
MC MC MC
16 15 052 000 Authorisation number A A A
MC MC MC
16 15 053 000 Additional identifier A A A
MC MC MC
16 15 018 000 Address A A A
MC MC MC
16 15 018 019 Street and number A A A
MC MC MC
16 15 018 021 Postcode A A A
MC MC MC
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MC MC MC
16 15 018 020 Country A A A
MC MC MC
16 15 081 000 Postcode address A A A
MC MC MC
16 15 081 021 Postcode A A A
MC MC MC
16 15 081 025 House number A A A
MC MC MC
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MC MC MC
16 15 074 000 Contact person C C C
MC MC MC
16 15 074 016 Name A A A
MC MC MC
16 15 074 075 Phone number A A A
MC MC MC
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MC MC MC
17 01 000 000 5/12 Customs office of exit A A A
D D D
17 01 001 000 Reference number A A A
D D D
18 04 000 000 6/5 Gross mass A A
MC MI MC MI
18 05 000 000 6/8 Description of goods A [26] A [26]
MI MI
18 06 000 000 NEW Packaging A A
MI MI
18 06 003 000 6/9 Type of packages A
MI
18 06 004 000 6/10 Number of packages A
MI
18 06 054 000 6/11 Shipping marks A [8] A [8] [27]
MI MI
18 07 000 000 6/12 Dangerous goods A A
MI MI
18 07 055 000 UN number A A
MI MI
18 08 000 000 6/13 CUS code C C
MI MI
18 09 000 000 NEW Commodity code A [28] A [28]
MI MI
18 09 056 000 NEW Harmonized System sub-heading code A A
MI MI
18 09 057 000 6/14 Combined nomenclature code C C
MI MI
19 01 000 000 7/2 Container indicator A A
MC MC
19 03 000 000*** 7/4*** Mode of transport at the border*** A*** A***
MC*** MC***
19 07 000 000 NEW Transport equipment A [62] A [27] [62]
MC MC
19 07 044 000 Goods reference A A
MC MC
19 07 063 000 7/10 Container identification number A A
MC MC
19 08 000 000*** NEW*** Active border transport means*** A*** A***
MC*** MC***
19 08 061 000*** Type of identification*** A*** A***
MC*** MC***
19 08 017 000*** 7/14*** Identification number*** A*** A***
MC*** MC***
19 10 000 000 7/18 Seal A
MC
19 10 068 000 Number of seals A
MC
19 10 015 000 Identifier A
MC
D.E. No. Old D.E. No. Data element/class name Data sub-element/sub-class name Data sub-element name B1 B2 B3
--- --- --- --- --- --- --- ---
11 01 000 000 1/1 Declaration type A A A
D D D D D
11 02 000 000 1/2 Additional declaration type A A A
D D D D D
11 03 000 000 1/6 Goods item number A A A
SI SI SI SI SI SI
11 07 000 000 NEW Security A A
D D D
11 09 000 000 1/10 Procedure A A A
SI SI SI SI
11 09 001 000 Requested procedure A A A
SI SI SI SI SI SI
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SI SI SI SI SI SI
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SI SI SI SI SI
12 01 000 000 2/1 Previous document A A A
GS SI GS SI GS SI GS SI GS SI GS SI
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GS SI GS SI GS SI GS SI GS SI GS SI
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GS SI GS SI GS SI GS SI GS SI GS SI
12 01 003 000 Type of packages A A A
SI SI SI SI SI SI
12 01 004 000 Number of packages A A A
SI SI SI SI SI SI
12 01 005 000 Measurement unit and qualifier A A A
SI SI SI SI SI SI
12 01 006 000 Quantity A A A
SI SI SI SI SI SI
12 01 007 000 Goods item number A A A
SI SI SI SI
12 02 000 000 2/2 Additional information A A A
GS SI GS SI GS SI GS SI GS SI
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GS SI GS SI GS SI GS SI GS SI
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GS SI GS SI GS SI GS SI GS SI
12 03 002 000 Type A A A
GS SI GS SI GS SI GS SI GS SI
12 03 010 000 Issuing Authority name A A A
GS SI GS SI GS SI GS SI GS SI
12 03 005 000 Measurement unit and qualifier A A A
SI SI SI SI SI
12 03 006 000 Quantity A A A
SI SI SI SI SI
12 03 011 000 Date of validity A A A
GS SI GS SI GS SI GS SI GS SI
12 03 012 000 Currency A A A
SI SI SI SI SI
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GS SI GS SI GS SI GS SI GS SI
12 03 014 000 Amount A A A
SI SI SI SI SI
12 04 000 000 NEW Additional reference A A
GS SI GS SI GS SI
12 04 001 000 Reference number A A
GS SI GS SI GS SI
12 04 002 000 Type A A
GS SI GS SI GS SI
12 05 000 000 NEW Transport document C C
GS GS GS GS
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GS GS GS GS
12 05 002 000 Type A A
GS GS GS GS
12 08 000 000 2/4 Reference number/UCR C C C
GS SI GS SI GS SI GS SI GS SI
12 09 000 000 2/5 LRN A A A
D D D
12 10 000 000 2/6 Deferred payment B B
D D D
12 11 000 000 2/7 Warehouse B [5] B [5] A
GS GS GS GS
12 11 002 000 Type B B A
GS GS GS GS
12 11 015 000 Identifier B B A
GS GS GS GS
12 12 000 000 NEW Authorisation A [60] A [60] A [60]
D SI D SI D SI D SI D SI D SI
12 12 002 000 Type A [63] A [63] A [63]
D SI D SI D SI
12 12 001 000 Reference number A [60] A [60] A [60]
D SI D SI D SI D SI D SI D SI
12 12 080 000 Holder of the authorisation A [63] A [63] A [63]
D SI D SI D SI D SI D SI D SI
13 01 000 000 3/1 Exporter A A C
D D D D D
13 01 016 000 Name A [6] A [6] A [6]
D D D D D
13 01 017 000 3/2 Identification number A A A
D D D D D
13 01 018 000 Address A [6] A [6] A [6]
D D D D D
13 01 018 019 Street and number A A A
D D D D D
13 01 018 020 Country A A A
D D D D D
13 01 018 021 Postcode A A A
D D D D D
13 01 018 022 City A A A
D D D D D
13 02 000 000 3/7 Consignor C
GS SI GS SI
13 02 016 000 Name A
GS SI
13 02 017 000 3/8 Identification number A
GS SI GS SI
13 02 018 000 Address A
GS SI GS SI
13 02 018 019 Street and number A
GS SI GS SI
13 02 018 020 Country A
GS SI GS SI
13 02 018 021 Postcode A
GS SI GS SI
13 02 018 022 City A
GS SI
13 03 000 000 3/9 Consignee C B B
GS SI GS SI GS SI GS SI GS SI
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GS SI GS SI GS SI GS SI GS SI
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GS SI GS SI GS SI GS SI GS SI
13 03 018 000 Address A [6] B B
GS SI GS SI GS SI GS SI GS SI
13 03 018 019 Street and number A B B
GS SI GS SI GS SI GS SI GS SI
13 03 018 020 Country A B B
GS SI GS SI GS SI GS SI GS SI
13 03 018 021 Postcode A B B
GS SI GS SI GS SI GS SI GS SI
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GS SI GS SI GS SI GS SI GS SI
13 05 000 000 3/17 Declarant A A A
D D D D D D
13 05 016 000 Name A [6] A [6] A [6]
D D D D D D
13 05 017 000 3/18 Identification number A A A
D D D D D D
13 05 018 000 Address A [6] A [6] A [6]
D D D D D D
13 05 018 019 Street and number A A A
D D D D D D
13 05 018 020 Country A A A
D D D D D D
13 05 018 021 Postcode A A A
D D D D D D
13 05 018 022 City A A A
D D D D D D
13 05 074 000 Contact person C C C
D D D D D D
13 05 074 016 Name A A A
D D D D D D
13 05 074 075 Phone number A A A
D D D D D D
13 05 074 076 E-mail address A A A
D D D D D D
13 06 000 000 3/19 Representative A A A
D D D D D D
13 06 017 000 3/20 Identification number A A A
D D D D D D
13 06 030 000 3/21 Status A A A
D D D D D D
13 06 074 000 Contact person C C C
D D D D D D
13 06 074 016 Name A A A
D D D D D D
13 06 074 075 Phone number A A A
D D D D D D
13 06 074 076 E-mail address A A A
D D D D D D
13 14 000 000 3/37 Additional supply chain actor C C C
GS SI GS SI GS SI GS SI GS SI
13 14 031 000 Role A A A
GS SI GS SI GS SI GS SI GS SI
13 14 017 000 Identification number A A A
GS SI GS SI GS SI GS SI GS SI
14 01 000 000 4/1 Delivery terms B B
GS GS GS
14 01 035 000 INCOTERM code B B
GS GS
14 01 009 000 Text B B
GS GS GS
14 01 036 000 UN/LOCODE B B
GS GS GS
14 01 020 000 Country B B
GS GS GS
14 01 037 000 Location B B
GS GS GS
14 03 000 000 NEW Duties and taxes B [11] B [11] B
SI SI SI
14 03 039 000 4/3 Tax type B B
SI SI
14 03 038 000 4/8 Method of payment B B
SI SI
14 03 042 000 4/6 Payable tax amount B [11] B [11]
SI SI
14 03 040 000 4/4 Tax base B B B
SI SI SI
14 03 040 041 4/5 Tax rate B [11] B [11]
SI SI
14 03 040 005 Measurement unit and qualifier B [89]*** B [89]*** B [89]***
SI SI SI
14 03 040 006 Quantity B [89]*** B [89]*** B [89]***
SI SI SI
14 03 040 012 Currency B [89] B [89] B [89]
SI SI SI
14 03 040 014 Amount B [89]*** B [89]*** B [89]***
SI SI SI
14 03 040 043 Tax amount B B B
SI SI SI
14 04 000 000 4/9 Additions and deductions A [10] [14] [80] A [10] [14] [80] B
GS SI GS SI GS SI GS SI
14 04 008 000 Code A A A
GS SI GS SI GS SI GS SI
14 04 012 000*** NEW Currency A A A
GS SI GS SI GS SI GS SI
14 04 014 000 Amount A A A
GS SI GS SI GS SI GS SI
14 16 000 000 4/7 Total duties and taxes amount B [11] B [11]
SI SI
14 17 000 000 4/12 Internal currency unit B B
D D
14 05 000 000 4/10 Invoice currency B B
D°°° GS*** D°°° GS*** D°°° GS*** GS***
14 06 000 000 4/11 Total amount invoiced B B
D°°° GS*** D°°° GS*** D°°° GS*** GS***
14 09 000 000 4/15 Exchange rate B [15] B [15]
D°°° GS*** D°°° GS***
15 08 000 000 5/29 Date and time of presentation of the goods C C C
D D D D D
15 09 000 000 5/31 Date of acceptance A [41] A [41]
GS GS GS GS
NEW Actual date of export A***
GS***
16 03 000 000 5/8 Country of destination A A A
GS SI GS SI GS SI GS SI GS SI
16 07 000 000 NEW Country of export A A A
GS SI GS SI GS SI GS SI GS SI
16 08 000 000 5/15 Country of origin C [18] [67] A [18] A
SI SI SI SI SI
16 10 000 000 5/17 Region of dispatch B B
SI SI SI
16 15 000 000 5/23 Location of goods A [61] A [61] A [61]
GS GS GS GS GS GS
16 15 045 000 Type of location A A A
GS GS GS GS GS GS
16 15 046 000 Qualifier of identification A A A
GS GS GS GS GS GS
16 15 036 000 UN/LOCODE A A A
GS GS GS GS GS GS
16 15 047 000 Customs office A A A
GS GS GS GS GS GS
16 15 047 001 Reference number A A A
GS GS GS GS GS GS
16 15 048 000 GNSS A A A
GS GS GS GS GS GS
16 15 048 049 Latitude A A A
GS GS GS GS GS GS
16 15 048 050 Longitude A A A
GS GS GS GS GS GS
16 15 051 000 Economic operator A A A
GS GS GS GS GS GS
16 15 051 017 Identification number A A A
GS GS GS GS GS GS
16 15 052 000 Authorisation number A A A
GS GS GS GS GS GS
16 15 053 000 Additional identifier A A A
GS GS GS GS GS GS
16 15 018 000 Address A A A
GS GS GS GS GS GS
16 15 018 019 Street and number A A A
GS GS GS GS GS GS
16 15 018 021 Postcode A A A
GS GS GS GS GS GS
16 15 018 022 City A A A
GS GS GS GS GS GS
16 15 018 020 Country A A A
GS GS GS GS GS GS
16 15 081 000 Postcode address A A A
GS GS GS GS GS GS
16 15 081 021 Postcode A A A
GS GS GS GS GS GS
16 15 081 025 House number A A A
GS GS GS GS GS GS
16 15 081 020 Country A A A
GS GS GS GS GS GS
16 15 074 000 Contact person C C C
GS GS GS GS GS GS
16 15 074 016 Name A A A
GS GS GS GS GS GS
16 15 074 075 Phone number A A A
GS GS GS GS GS GS
16 15 074 076 E-mail address A A A
GS GS GS GS GS GS
17 01 000 000 5/12 Customs office of exit A A A°°°
D D D°°° D D
17 01 001 000 Reference number A A A°°°
D D D°°° D D
17 02 000 000 NEW Customs office of export A A A
D D D D D D
17 02 001 000 Reference number A A A
D D D D D D
17 09 000 000 5/26 Customs office of presentation A [22] A [22] A [22]
D D D D D D
17 09 001 000 Reference number A A A
D D D D D D
17 10 000 000 5/27 Supervising customs office A [23] A [23] A [23]
D D D D
17 10 001 000 Reference number A A A
D D D D
18 01 000 000 6/1 Net mass A A A
SI SI SI SI SI
18 02 000 000 6/2 Supplementary unit*** A A A
SI SI SI SI SI***
18 04 000 000 6/5 Gross mass A A A
GS SI GS SI GS SI GS SI GS SI
18 05 000 000 6/8 Description of goods A A A
SI SI SI SI SI SI
18 06 000 000 NEW Packaging A A A
SI SI SI SI SI
18 06 003 000 6/9 Type of packages A A A
SI SI SI SI SI
18 06 004 000 6/10 Number of packages A A A
SI SI SI SI SI
18 06 054 000 6/11 Shipping marks A [8] A [8] A [8]
SI SI SI SI SI
18 08 000 000 6/13 CUS code A [78]*** C C
SI SI SI SI SI
18 09 000 000 NEW Commodity code A A A
SI SI SI SI SI
18 09 056 000 NEW Harmonized System sub-heading code A A A
SI SI SI SI SI
18 09 057 000 6/14 Combined nomenclature code A A A
SI SI SI SI SI
18 09 059 000 6/16 TARIC additional code A A A
SI SI SI SI
18 09 060 000 6/17 National additional code B B B
SI SI SI SI
19 01 000 000 7/2 Container indicator A A A
GS GS GS GS GS
19 03 000 000 7/4 Mode of transport at the border A A B
GS GS GS GS
19 04 000 000 7/5 Inland mode of transport A [31] A [31] B [31]
GS GS GS GS
19 05 000 000 7/7 Departure transport means A [31] [34] B [31] [34] A [31] [34]
GS GS GS GS
19 05 061 000 Type of identification A B A
GS GS GS GS
19 05 017 000 Identification number A B A
GS GS GS GS
19 05 062 000 7/8 Nationality A B A
GS GS GS GS
19 07 000 000 NEW Transport equipment A [62] A [62] A [62]
GS GS GS GS GS
19 07 044 000 Goods reference A A A
GS GS GS GS
19 07 063 000 7/10 Container identification number A A A
GS GS GS GS GS
19 08 000 000 NEW Active border transport means A [37]°°° [34]*** A°°° [34]°°°
GS GS°°°
19 08 061 000 Type of identification A A°°°
GS GS°°°
19 08 017 000 Identification number A A°°°
GS GS°°°
19 08 062 000 7/15 Nationality A [34] A°°°
GS GS°°°
99 05 000 000 8/5 Nature of transaction A A
GS SI GS SI GS SI
99 06 000 000 8/6 Statistical value A [40] A [40] B [40]
SI SI SI SI
D.E. No. Old D.E. No. Data element/class name Data sub-element/sub-class name Data sub-element name D1 D2 D3
--- --- --- --- --- --- --- ---
11 01 000 000 1/1 Declaration type A A A
D HI D HI D HI
11 02 000 000 1/2 Additional declaration type A A A
D D D
11 03 000 000 1/6 Goods item number A A
HI HI
11 07 000 000 NEW Security A A
D D
11 08 000 000 NEW Reduced dataset indicator A A
D D D
11 11 000 000 NEW Declaration goods item number A A
HI HI
12 01 000 000 2/1 Previous document A A A
MC HC HI MC HC HI MC HC HI
12 01 001 000 Reference number A A A
MC HC HI MC HC HI MC HC HI
12 01 002 000 Type A A A
MC HC HI MC HC HI MC HC HI
12 01 003 000 Type of packages A A A
HI HI HI
12 01 004 000 Number of packages A A A
HI HI HI
12 01 005 000 Measurement unit and qualifier A A A
HI HI HI
12 01 006 000 Quantity A A A
HI HI HI
12 01 079 000 Complement of information C C
MC HC HI MC HC HI
12 01 007 000 Goods item identifier°°° Goods item number*** A A A
HI HI HI
12 02 000 000 2/2 Additional information C C C
MC HI MC HI MC HI
12 02 008 000 Code A A A
MC HI MC HI MC HI
12 02 009 000 Text A A A
MC HI MC HI MC HI
12 03 000 000 2/3 Supporting document A A A
MC HI MC HI MC HI
12 03 001 000 Reference number A A A
MC HI MC HI MC HI
12 03 002 000 Type A A A
MC HI MC HI MC HI
12 03 013 000 Document line item number C C C
MC HI MC HI MC HI
12 03 079 000 Complement of information C
MC HI
12 04 000 000 NEW Additional reference A A A
MC HC HI MC HC HI MC HC HI
12 04 001 000 Reference number C C C
MC HC HI MC HC HI MC HC HI
12 04 002 000 Type A A A
MC HC HI MC HC HI MC HC HI
12 05 000 000 NEW Transport document A [8] A [8] A [8]
MC HC MC HC MC HC
12 05 001 000 Reference number A A A
MC HC MC HC MC HC
12 05 002 000 Type A A A
MC HC MC HC MC HC
12 06 000 000 NEW TIR Carnet number A [42]
D
12 08 000 000 2/4 Reference number/UCR C C C
MC HC HI MC HC HI MC HC HI
12 09 000 000 2/5 LRN A A A
D D D D
12 12 000 000 NEW Authorisation A [60] A [60] A [60]
D D D
12 12 002 000 Type A A A
D D D
12 12 001 000 Reference number A A A
D D D
13 02 000 000 3/7 Consignor C
MC HC
13 02 016 000 Name A [6]
MC HC
13 02 017 000 3/8 Identification number A
MC HC
13 02 018 000 Address A [6]
MC HC
13 02 018 019 Street and number A
MC HC
13 02 018 020 Country A
MC HC
13 02 018 021 Postcode A
MC HC
13 02 018 022 City A
MC HC
13 02 074 000 Contact person C
MC HC
13 02 074 016 Name A
MC HC
13 02 074 075 Phone number A
MC HC
13 02 074 076 E-mail address C
MC HC
13 03 000 000 3/9 Consignee A A A
MC HC HI° MC HC HI° MC HC HI°
13 03 016 000 Name A [6] A [6] A [6]
MC HC HI° MC HC HI° MC HC HI°
13 03 017 000 3/10 Identification number A [8] A [8] A [8]
MC HC HI° MC HC HI° MC HC HI°
13 03 018 000 Address A [6] A [6] A [6]
MC HC HI° MC HC HI° MC HC HI°
13 03 018 019 Street and number A A A
MC HC HI° MC HC HI° MC HC HI°
13 03 018 020 Country A A A
MC HC HI° MC HC HI° MC HC HI°
13 03 018 021 Postcode A A A
MC HC HI° MC HC HI° MC HC HI°
13 03 018 022 City A A A
MC HC HI° MC HC HI° MC HC HI°
13 06 000 000 3/19 Representative A A A
D D D D
13 06 017 000 3/20 Identification number A A A
D D D D
13 06 030 000 3/21 Status A A A
D D D D
13 06 074 000 Contact person C C C
D D D D
13 06 074 016 Name A A A
D D D D
13 06 074 075 Phone number A A A
D D D D
13 06 074 076 E-mail address C C C
D D D D
13 07 000 000 3/22 Holder of the transit procedure A A A
D D D D
13 07 016 000 Name A [6] [7] A [6] [7] A [6] [7]
D D D
13 07 017 000 3/23 Identification number A A A
D D D D
13 07 078 000 NEW TIR Holder identification number A [7]
D D
13 07 018 000 Address A [6] [7] A [6] [7] A [6] [7]
D D D
13 07 018 019 Street and number A A A
D D D
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D D D
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D D D
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D D D
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D D D
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MC HC HI MC HC HI MC HC HI
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D D
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MC HC* HI MC HC* HI MC HI
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MC HC HI MC HC HI
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MC MC
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MC MC
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MC MC MC MC
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D D D D
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D D
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D D
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D D D
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D D D
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D D
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D D
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HI
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HI
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HI HI
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HI HI HI
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MC MC
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MC MC
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MC MC
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D D
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--- --- --- --- --- --- ---
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SI
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GS
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GS
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MC HC HI
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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D
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MC
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D
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D D
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D
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D
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GS
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GS
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GS
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GS
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GS
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GS
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GS
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GS
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GS
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GS
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GS
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GS
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GS
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GS
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GS
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GS
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GS
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GS
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GS
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GS
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GS
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SI
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D
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SI MC MI
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SI MI
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SI HI
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SI MI
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SI MI
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SI MI
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SI MI
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SI HI
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SI HI
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GS
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--- --- --- --- --- --- --- ---
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D D D D
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D D D D
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D D D D
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D D D D
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HC HI MC MI HC HI MC MI HC HI MC HC HI MC HC HI HC
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HC HI MC MI HC HI MC MI HC HI HC HI HC HI HC
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HC HI MC MI HC HI MC MI HC HI HC HI HC HI HC
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HC HI MC MI HC HI MC MI HC HI HC HI HC HI HC
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MC MC HC MC MC HC HC HC
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MC MC HC MC MC HC HC HC
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MC MC HC MC MC HC HC HC
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D D D D D D D
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HC MC HC MC HC HC HC HC
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D D D D D D D
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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D D D D D D D
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
13 09 018 021 Postcode A A
GS GS GS GS
13 09 018 022 City A A
GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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GS GS GS GS
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MC MC MC MC HC HC HC
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MC MC MC MC
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MC MC MC MC HC HC HC
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MC MC MC MC
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MC MC MC MC
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MC MC MC MC
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MC MC MC MC
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MC MC MC MC
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MC MC MC MC
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MC MC MC MC
13 12 018 021 Postcode A A A
MC MC MC MC
13 12 018 022 City A A A
MC MC MC MC
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MC MC MC MC
13 12 029 015 Identifier A A A
MC MC MC MC
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MC MC MC MC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
13 13 018 000 Address A A A
HC MC HC MC HC HC HC
13 13 018 023 Street A [49] A [49] A [49]
HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
13 13 018 020 Country A A A
HC MC HC MC HC HC HC
13 13 018 021 Postcode A A A
HC MC HC MC HC HC HC
13 13 018 022 City A A A
HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
13 13 029 015 Identifier A A A
HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC HI MC MI HC HI MC MI HC HI HC HI HC HI HC
13 14 031 000 Role A A A
HC HI MC MI HC HI MC MI HC HI HC HI HC HI HC
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HC HI MC MI HC HI MC MI HC HI HC HI HC HI HC
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MC HC HC HC
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MC HC HC HC
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MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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D D D D
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D D D D
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D D D D
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D D D D D D D
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D D D
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D D D
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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D D D D
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D D D D
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HC HC HC
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HC HC HC
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MC MC MC MC
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MC MC MC MC
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MC MC MC MC
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MC MC MC MC
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MC MC MC MC
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MC MC MC MC
16 14 020 000 Country A A A
MC MC MC MC
16 14 037 000 Location A A A
MC MC MC MC
16 16 000 000 NEW Place of acceptance A A A
HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
16 16 020 000 Country A A A
HC MC HC MC HC HC HC
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HC MC HC MC HC HC HC
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D D D D
17 07 001 000 Reference number A A A
D D D D
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HC MC HC MC HC HC HC
18 04 000 000 6/5 Gross mass A A A
HI MI HI MI HI HI HI
18 05 000 000 6/8 Description of goods A A A
HI MI HI MI HI HI HI
18 06 000 000 NEW Packaging A A A
HI MI HI MI HI HI HI
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HI MI HI MI HI HI HI
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HI MI HI MI HI HI HI
18 06 054 000 6/11 Shipping marks A [8] A [8] A [8]
HI MI HI MI HI HI HI
18 07 000 000 6/12 Dangerous goods A A A
HI MI HI MI HI HI HI
18 07 055 000 UN number A A A
HI MI HI MI HI HI HI
18 08 000 000 6/13 CUS code C C C
HI MI HI MI HI HI HI
18 09 000 000 NEW Commodity code A A A
HI MI HI MI HI HI HI
18 09 056 000 NEW Harmonized System sub-heading code A A A
HI MI HI MI HI HI HI
18 09 057 000 6/14 Combined nomenclature code C C C
HI MI HI MI HI HI HI
19 01 000 000 7/2 Container indicator A A A
HC MC HC MC HC HC HC
19 03 000 000 7/4 Mode of transport at the border A A A
D D D D D D
19 07 000 000 NEW Transport equipment A [45] [62] A [45] [62] A [45] [62]
HC HI MC MI HC HI MC MI HC HI HC HI HC HI
19 07 063 000 7/10 Container identification number A A A
HC HI MC MI HC HI MC MI HC HI HC HI HC HI
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D D D D
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D D D D
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HC HI HC HC HC
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HC HI HC HI HC HC
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HC HI MC MI HC HI MC MI HC HI HC HI HC HI
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--- --- --- --- --- --- --- ---
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MI HI MI HI HI HI HI MI HI
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MC MI HC HI MC MI HC HI HC HI MC MI HC HI
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D
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D D D D D
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HC HC HC HC
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D D D
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D D D
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MC HC MC HC HC HC HC MC HC
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MI HI MI HI HI HI HI MI HI
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MI HI MI HI HI HI HI MI HI
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MI HI MI HI HI MI HI
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MI HI MI HI HI HI HI MI HI
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MI HI MI HI HI MI HI
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MI HI MI HI HI MI HI
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MI HI MI HI HI MI HI
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MI HI MI HI HI MI HI
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MI HI MI HI HI HI HI MI HI
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MI HI MI HI HI HI HI MI HI
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MI HI MI HI HI HI HI MI HI
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MC HC MC HC HC MC HC
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D D D
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D D D D D
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MC MI HC HI MC MI HC HI HC HI MC MI HC HI
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MC MI HC HI MC MI HC HI HC HI MC MI HC HI
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D D D
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D D D
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D D D
D.E. No Old D.E. No Data element/class name Data sub-element/sub-class name Data sub-element name F30 F31 F32
--- --- --- --- --- --- --- ---
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HI MI HI HI HI HI
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D D D D D
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D D D
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D D D
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D D D
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D D
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HC HI MC MI HC HI HC HI HC HI HC HI
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HC HI MC MI HC HI HC HI HC HI HC HI
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HC HI MC MI HC HI HC HI HC HI HC HI
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HC HI MC MI HC HI HC HI HC HI MC HC HI
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HC HI MC MI HC HI HC HI HC HI MC HC HI
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HC HI MC MI HC HI HC HI HC HI MC HC HI
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HC MC HC HC HC HC
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HC MC HC HC HC HC
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HC MC HC HC HC HC
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D D D D D
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MC HC MC HC HC HC HC
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D D D D D
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HC MC HC HC HC HC
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HC MC HC HC HC HC
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HC MC HC HC HC HC
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HC MC HC HC HC HC
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HC MC HC HC HC HC
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HC MC HC HC HC HC
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HC MC HC HC HC HC
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HC MC HC HC HC HC
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HC MC HC HC HC HC
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HC MC HC HC HC HC
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HC MC HC HC HC HC
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HC MC HC HC HC HC
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HC MC HC HC HC HC
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D D D D D
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D D D D D
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D D D D D
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D D D D D
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D D D D D
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D D D D D
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D D D D D
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D D D D D
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D D D D D
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D D D D D
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D D D D D
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D D D D D
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MC MC MC
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MC HC HC
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MC HC HC
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MC HC HI MC MI HC HI HC HI HC HI MC HC HI
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D
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D D D
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D D D
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HC MC HC HC HC HC
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MI HI HI HI
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HI MI HI HI HI HI
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MI HI HI HI
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HI MI HI HI HI
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HI MI HI HI HI
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HI MI HI HI HI HI
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HI MI HI HI HI HI
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HI MI HI HI HI HI
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MC HC HC HC
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D D
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D D D D
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MC MI HC HI HC HI HC
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MC MI HC HI HC HI HC
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HC
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HC
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HC
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D D
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D
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HC
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HC
19 09 017 000 Identification number
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--- --- --- --- --- --- --- ---
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HI
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D D D D D D
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D D
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D
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HC HC
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HC HC
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MC MC MC HC MC
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MC MC MC HC MC
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MC MC MC HC HC MC
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MC MC MC HC HC MC
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MC MC MC HC HC MC
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D
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MC MC MC HC MC
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D D D D D D
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MC MC MC HC MC
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MC MC MC HC MC
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MC MC MC HC MC
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MC MC MC HC MC
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MC MC MC HC MC
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MC MC MC HC MC
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MC MC MC HC MC
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MC MC MC HC MC
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MC MC MC HC MC
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MC MC MC HC MC
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MC MC MC HC MC
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MC MC MC HC MC
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MC MC MC HC MC
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MC MC MC HC MC
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MC MC MC HC MC
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MC MC MC MC
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MC MC MC HC MC
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HI
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HI
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HC
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HC
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HC
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D D
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D D
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HI
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D D D D
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MC MC MC MC
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D D D D
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HI
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HC
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HI
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HI
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HI
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HI
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HI
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HI
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HI
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HI
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MC MC MC
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D D
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D D D D
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MC MC MC
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MC MC MC
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D D
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D D
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D D
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D D
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D D D
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MC MC MC
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MC MC MC
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MC MC MC
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MC MC MC
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MC MC MC HC MC
D.E. No Old D.E. No Data element/class name Data sub-element/sub-class name Data sub-element name F50 F51
--- --- --- --- --- --- ---
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HI HI
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D D
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D D
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HC HI HC HI
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HC HI HC HI
12 02 009 000 Text A A
HC HI HC HI
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MC HC HI MC HC HI
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MC HC HI MC HC HI
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MC HC HI MC HC HI
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MC HC MC
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MC HC MC
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MC HC MC
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D D
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MC HC MC HC
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D D
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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GS GS
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GS GS
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GS GS
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GS GS
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GS GS
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GS GS
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GS GS
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC MC
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MC HC HI MC HC HI
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MC HC MC HC
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MC HC MC HC
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D D
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D D
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D D
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D D
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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D D
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D D
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HC HC
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HC HC
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MC MC
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MC MC
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MC MC
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MC MC
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MC HC MC HC
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D D
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D D
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HC HC
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HI HI
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HI HI
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HI HI
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HI HI
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HI HI
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HI HI
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HI HI
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HI HI
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HI HI
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HI HI
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MC HC MC HC
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D
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D D
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HC HI HC HI
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HC HI HC HI
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HC HI HC HI
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HC HI HC HI
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HC HI HC HI
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D
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D
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D
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D
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D D
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HC HI HC HI
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HC HI HC HI
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HC HI HC HI
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HC HI
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HC HI HC HI
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HC HI HC HI
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HC HI HC HI
19 10 015 000 Identifier A A
HC HI HC HI
D.E. No Old D.E. No Data element/class name Data sub-element/sub-class name Data sub-element name G2 G3 G4
--- --- --- --- --- --- --- ---
11 03 000 000 1/6 Goods item number A [43] [44]
MI HI MI HI
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D D
12 01 000 000 2/1 Previous document A [48] A A
D MC HC MC MI HC HI MC MI HC HI
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D MC HC MC MI HC HI MC MI HC HI
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D MC HC MC MI HC HI MC MI HC HI
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MC HC MC MI HC HI MC MI HC HI
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MC MI HC HI MC MI HC HI
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MC MI HC HI MC MI HC HI
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MC MI HC HI MC MI HC HI
12 03 000 000 2/3 Supporting document A [45]
MC MI HC HI MC MI HC HI
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MC MI HC HI MC MI HC HI
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MC MI HC HI MC MI HC HI
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MI HC HI MI HC HI
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MI HC HI MI HC HI
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D MC HC MC HC MC HC
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D MC HC MC HC MC HC
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D MC HC MC HC MC HC
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MC HC MC HC
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D D D D
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MC MC
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MC MC
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MC MC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
13 02 018 022 City A [52]
MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
13 03 018 023 Street A [49]
MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
13 03 018 020 Country A
MC HC MC HC
13 03 018 021 Postcode A
MC HC MC HC
13 03 018 022 City A
MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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D D D
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D D D
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D D D
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D D D
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D D D
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D D D
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D D D
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D D D
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D D D
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D D D
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D D D
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D D D
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D D D
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D D D
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D D D
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D D D
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D D
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D D D
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D D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D
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D D D
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D D D
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D D D
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D
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D
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D
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D
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D
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D
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D
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
13 13 018 000 Address A
MC HC MC HC
13 13 018 023 Street A
MC HC MC HC
13 13 018 024 Street additional line A
MC HC MC HC
13 13 018 025 Number A
MC HC MC HC
13 13 018 026 P.O. box A
MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC HC MC HC
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MC MI HC HI MC MI HC HI
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MC MI HC HI MC MI HC HI
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MC MI HC HI MC MI HC HI
13 19 000 000 3/44 Person notifying the arrival of goods following movement under temporary storage
D
13 19 017 000 Identification number
D
15 03 000 000 5/1 Estimated date and time of arrival A [48]
D
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D
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D
15 06 000 000 5/4 Declaration date A A
D D
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D
16 13 000 000 5/21 Place of loading B
MC
16 13 036 000 UN/LOCODE A
MC
16 13 020 000 Country A
MC
16 13 037 000 Location A
MC
16 14 000 000 5/22 Place of unloading A
MC MC
16 14 036 000 UN/LOCODE A
MC MC
16 14 020 000 Country A
MC MC
16 14 037 000 Location A
MC MC
16 15 000 000 5/23 Location of goods A A
MC MC MC
16 15 045 000 Type of location A A
MC MC MC
16 15 046 000 Qualifier of identification A A
MC MC MC
16 15 036 000 UN/LOCODE A A
MC MC MC
16 15 047 000 Customs office A A
MC MC MC
16 15 047 001 Reference number A A
MC MC MC
16 15 048 000 GNSS A A
MC MC MC
16 15 048 049 Latitude A A
MC MC MC
16 15 048 050 Longitude A A
MC MC MC
16 15 051 000 Economic operator A A
MC MC MC
16 15 051 017 Identification number A A
MC MC MC
16 15 052 000 Authorisation number A A
MC MC MC
16 15 053 000 Additional identifier A A
MC MC MC
16 15 018 000 Address A A
MC MC MC
16 15 018 019 Street and number A A
MC MC MC
16 15 018 021 Postcode A A
MC MC MC
16 15 018 022 City A A
MC MC MC
16 15 018 020 Country A A
MC MC MC
16 15 081 000 Postcode address A A
MC MC MC
16 15 081 021 Postcode A A
MC MC
16 15 081 025 House number A A
MC MC MC
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MC MC MC
17 08 000 000 5/25 Actual Customs office of first entry A
D
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D
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D
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D
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D D
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D D
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MC HC MC HC
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MI HI MI HI
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MI HI MI HI
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MI HI MI HI
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MI HI MI HI
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MI HI MI HI
18 06 054 000 6/11 Shipping marks A [8]
MI HI MI HI
18 08 000 000 6/13 CUS code C [53]
MI HI MI HI
18 09 000 000 NEW Commodity code A [53]
MI HI MI HI
18 09 056 000 NEW Harmonized System sub-heading code A
MI HI MI HI
18 09 057 000 6/14 Combined nomenclature code C
MI HI MI HI
19 02 000 000 7/3 Conveyance reference number A
D
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D
19 06 000 000 7/9 Arrival transport means A
MC MC
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MC MC
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MC MC
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MC MC MI HC HI MC MI HC HI
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MC MC MI HC HI MC MI HC HI
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MC MI HC HI MC MI HC HI
19 08 000 000 NEW Active border transport means A
D
19 08 061 000 Type of identification A
D
19 08 017 000 Identification number A
D
19 10 000 000 7/18 Seal A
MC MI HC HI MC MI HC HI
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MC MI HC HI MC MI HC HI
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MC MI HC HI MC MI HC HI
19 11 000 000 7/20 Receptacle identification number A A
MC MC MC
D.E. No Old D.E. No Data element/class name Data sub-element/sub-class name Data sub-element name H1 H2 H3
--- --- --- --- --- --- --- ---
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D D D D D D
11 02 000 000 1/2 Additional declaration type A A A
D D D D D D D
11 03 000 000 1/6 Goods item number A A A
SI SI SI SI SI SI SI SI
11 09 000 000 1/10 Procedure A A A
SI SI SI SI SI SI
11 09 001 000 Requested procedure A A A
SI SI SI SI SI SI
11 09 002 000 Previous procedure A A A
SI SI SI SI SI SI
11 10 000 000 1/11 Additional procedure A [58] A [58] A [58]
SI SI SI SI SI SI SI
12 01 000 000 2/1 Previous document A A A
GS SI GS SI GS SI GS SI GS SI GS SI GS SI GS SI
12 01 001 000 Reference number A A A
GS SI GS SI GS SI GS SI GS SI GS SI GS SI GS SI
12 01 002 000 Type A [58] A [58] A [58]
GS SI GS SI GS SI GS SI GS SI GS SI GS SI GS SI
12 01 003 000 Type of packages A A A
SI SI SI SI SI SI
12 01 004 000 Number of packages A A A
SI SI SI SI SI SI
12 01 005 000 Measurement unit and qualifier A A A
SI SI SI SI SI SI
12 01 006 000 Quantity A A A
SI SI SI SI SI SI
12 01 007 000 Goods item number A A A
SI SI SI SI SI
12 02 000 000 2/2 Additional information A A A
GS SI GS SI GS SI GS SI GS SI GS SI GS SI
12 02 008 000 Code A [58] A [58] A [58]
GS SI GS SI GS SI GS SI GS SI GS SI GS SI
12 02 009 000 Text A A A
GS SI GS SI GS SI GS SI GS SI GS SI GS SI
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GS SI GS SI GS SI GS SI GS SI GS SI GS SI GS SI
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GS SI GS SI GS SI GS SI GS SI GS SI GS SI GS SI
12 03 002 000 Type A [58] A [58] A [58]
GS SI GS SI GS SI GS SI GS SI GS SI GS SI GS SI
12 03 010 000 Issuing Authority name A
GS SI
12 03 005 000 Measurement unit and qualifier A A A
SI SI SI SI SI SI
12 03 006 000 Quantity A A A
SI SI SI SI SI SI
12 03 011 000 Date of validity A A A
GS SI GS SI GS SI GS SI GS SI GS SI
12 03 012 000 Currency A A A
SI SI SI SI SI SI
12 03 013 000 Document line item number A A A
GS SI GS SI GS SI GS SI GS SI GS SI
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SI SI SI SI SI SI
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GS SI GS SI GS SI GS SI GS SI GS SI GS SI GS SI
12 04 001 000 Reference number A A A
GS SI GS SI GS SI GS SI
12 04 002 000 Type A [58] A [58] A [58]
GS SI GS SI GS SI GS SI GS SI GS SI GS SI GS SI
12 05 000 000 NEW Transport document A A A
GS SI GS SI GS SI GS SI GS SI GS SI GS SI GS SI
12 05 001 000 Reference number A A A
GS SI GS SI GS SI GS SI GS SI GS SI GS SI GS SI
12 05 002 000 Type A A A
GS SI GS SI GS SI GS SI GS SI GS SI GS SI GS SI
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GS SI GS SI GS SI GS SI GS SI GS SI GS SI
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D D D D D D D D
12 10 000 000 2/6 Deferred payment B B
D D D D D
12 11 000 000 2/7 Warehouse B [5] A B [5]
GS GS GS GS GS
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GS GS GS GS GS
12 11 015 000 Identifier B A A
GS GS GS GS GS
12 12 000 000 NEW Authorisation A [60] A [60] A [60]
D SI D SI D SI D SI
12 12 002 000 Type A [63] [73] A [63] A [63]
D SI D SI D SI
12 12 001 000 Reference Number A [60] A [60] A [60]
D SI D SI D SI D SI D SI D SI D
12 12 080 000 Holder of the authorisation A [63] A [63] A [63]
D SI D SI D SI D SI D SI D SI D
13 01 000 000 3/1 Exporter A A
GS SI GS SI GS SI GS SI GS SI GS SI GS SI
13 01 016 000 Name A [6] A [6]
GS SI GS SI GS SI GS SI GS SI GS SI GS SI
13 01 017 000 3/2 Identification number A [66] A [66]
GS SI GS SI GS SI GS SI GS SI GS SI
13 01 018 000 Address A [6] A [6]
GS SI GS SI GS SI GS SI GS SI GS SI GS SI
13 01 018 019 Street and number A A
GS SI GS SI GS SI GS SI GS SI GS SI GS SI
13 01 018 020 Country A A
GS SI GS SI GS SI GS SI GS SI GS SI GS SI
13 01 018 021 Postcode A A
GS SI GS SI GS SI GS SI GS SI GS SI GS SI
13 01 018 022 City A A
GS SI GS SI GS SI GS SI GS SI GS SI GS SI
13 03 000 000 3/9 Consignee A
GS SI***
13 03 016 000 Name A [6]
GS SI
13 03 017 000 3/10 Identification number A
GS SI
13 03 018 000 Address A [6]
GS SI
13 03 018 019 Street and number A
GS SI
13 03 018 020 Country A
GS SI
13 03 018 021 Postcode A
GS SI
13 03 018 022 City A
GS SI
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D D D D D D D D
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D D D D D D D D
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D D D D D D D D
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D D D D D D D D
13 04 018 019 Street and number A A A
D D D D D D D D
13 04 018 020 Country A A A
D D D D D D D D
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D D D D D D D D
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D D D D D D D D
13 05 000 000 3/17 Declarant A A A
D D D D D D D D
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D D D D D D D D
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D D D D D D D D
13 05 018 000 Address A [6] A [6] A [6]
D D D D D D D D
13 05 018 019 Street and number A A A
D D D D D D D D
13 05 018 020 Country A A A
D D D D D D D D
13 05 018 021 Postcode A A A
D D D D D D D D
13 05 018 022 City A A A
D D D D D D D D
13 05 074 000 Contact person C C C
D D D D D D D D
13 05 074 016 Name A A A
D D D D D D D D
13 05 074 075 Phone number A A A
D D D D D D D D
13 05 074 076 E-mail address A A A
D D D D D D D D
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D D D D D D D D
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D D D D D D D D
13 06 030 000 3/21 Status A A A
D D D D D D D D
13 06 074 000 Contact person C C C
D D D D D D D
13 06 074 016 Name A A A
D D D D D D D
13 06 074 075 Phone number A A A
D D D D D D D
13 06 074 076 E-mail address A A A
D D D D D D D
13 08 000 000 3/24 Seller A
GS SI
13 08 016 000 Name A [6]
GS SI
13 08 017 000 3/25 Identification number A
GS SI
13 08 018 000 Address A [6]
GS SI
13 08 018 019 Street and number A
GS SI
13 08 018 020 Country A
GS SI
13 08 018 021 Postcode A
GS SI
13 08 018 022 City A
GS SI
13 09 000 000 3/26 Buyer A
GS SI
13 09 016 000 Name A [6]
GS SI
13 09 017 000 3/27 Identification number A
GS SI
13 09 018 000 Address A [6]
GS SI
13 09 018 019 Street and number A
GS SI
13 09 018 020 Country A
GS SI
13 09 018 021 Postcode A
GS SI
13 09 018 022 City A
GS SI
13 14 000 000 3/37 Additional supply chain actor C C C
GS SI GS SI GS SI GS SI GS SI GS SI
13 14 031 000 Role A A A
GS SI GS SI GS SI GS SI GS SI GS SI
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GS SI GS SI GS SI GS SI GS SI GS SI
13 16 000 000 3/40 Additional fiscal reference A
GS SI GS SI GS GS
13 16 031 000 Role A
GS SI GS SI GS GS
13 16 034 000 Fiscal reference identification number A
GS SI GS SI GS GS
13 20 000 000 3/45 Person providing a guarantee A A
D D D D
13 20 017 000 Identification number A A
D D D D
13 21 000 000 3/46 Person paying the customs duty A A
D D D D
13 21 017 000 Identification number A A
D D D D
14 01 000 000 4/1 Delivery terms A [10] B B
GS GS GS GS GS
14 01 035 000 INCOTERM code A B A
GS GS GS GS GS
14 01 009 000 NEW Text A [76] B [76] A [76]
GS GS GS GS GS
14 01 036 000 UN/LOCODE A B A
GS GS GS GS GS
14 01 020 000 Country A B A
GS GS GS GS GS
14 01 037 000 Location A B A
GS GS GS GS GS
14 03 000 000 NEW Duties and taxes A [12] [13]°°°° B [12] [13]°°°° A [12] [13]°°°°
SI SI SI SI SI SI SI
14 03 039 000 4/3 Tax type A [12] [13] [58] B [12] [13] [58] A [12] [13] [58]
SI SI SI SI SI
14 03 038 000 4/8 Method of payment B [12] [79] B [11] [79] B [11] [79]
SI SI SI SI SI SI SI
14 03 042 000 4/6 Payable tax amount B [11] [12] B [11] B [11]
SI SI SI SI SI
14 03 040 000 4/4 Tax base A [12] [13] B [12] [13] A [12] [13]
SI SI SI SI SI
14 03 040 041 4/5 Tax rate B [11] [12] B [11] B [11]
SI SI SI SI SI
14 03 040 005 Measurement unit and qualifier A [58] [89]*** B [58] [89]*** A [58] [89]***
SI SI SI SI SI
14 03 040 006 Quantity A [89]*** B [89]*** A [89]***
SI SI SI SI SI
14 03 040 012 Currency A [89] B [89] A [89]
SI SI SI SI
14 03 040 014 Amount A [89]*** B [89]*** A [89]***
SI SI SI SI SI
14 03 040 043 Tax amount A [11] B [11] A [11]
SI SI SI SI SI
14 16 000 000 4/7 Total duties and taxes amount B [11] [12] B [11] B [11]
SI SI SI SI SI
14 17 000 000 4/12 Internal currency unit A B A
D D D D
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GS SI GS SI GS SI GS SI GS SI
14 04 008 000 Code A A A
GS SI GS SI GS SI GS SI GS SI
14 04 012 000 NEW Currency A A A
GS SI GS SI GS SI GS SI GS SI
14 04 014 000 Amount A
GS SI GS SI
14 05 000 000 4/10 Invoice currency A A
GS GS GS GS
14 06 000 000 4/11 Total amount invoiced C C
GS GS GS GS
14 07 000 000 4/13 Valuation indicators A [10] [14]
SI SI SI
14 08 000 000 4/14 Item amount invoiced A [83] A
SI SI SI SI
14 09 000 000 4/15 Exchange rate B [15] B [15]
D°°° GS*** D°°° GS*** D°°° GS***
14 10 000 000 4/16 Valuation method A B
SI SI SI SI
14 11 000 000 4/17 Preference A C A [16]
SI SI SI SI SI
14 12 000 000 4/18 Postal value
SI
14 12 012 000 Currency
SI
14 12 014 000 Amount
SI
14 13 000 000 4/19 Postal charges
D
14 13 012 000 Currency
D
14 13 014 000 Amount
D
14 14 000 000 NEW Intrinsic value
SI
14 14 012 000 Currency
SI
14 14 014 000 Amount
SI
14 15 000 000 NEW Transport and insurance costs to the destination
GS SI
14 15 012 000 Currency
GS SI
14 15 014 000 Amount
GS SI
15 09 000 000 5/31 Date of acceptance A [41] A [41]
GS GS GS GS
16 03 000 000 5/8 Country of destination A A A
GS SI GS SI GS SI GS SI GS SI GS
16 04 000 000 5/9 Region of destination A [58] [69] A [58] [69] A [58] [69]
GS SI GS SI GS SI GS SI GS SI GS
16 06 000 000 5/14 Country of dispatch A B A
GS SI GS SI GS SI GS SI GS SI
16 08 000 000 5/15 Country of origin A [20]°°° A A [20]°°°
SI SI SI SI SI SI SI
16 09 000 000 5/16 Region or Country of preferential origin/status A [21] C A [21]
SI SI SI SI SI
16 15 000 000 5/23 Location of goods A [61] A [61] A [61]
GS GS GS GS GS GS GS
16 15 045 000 Type of location A A A
GS GS GS GS GS GS GS
16 15 046 000 Qualifier of identification A A A
GS GS GS GS GS GS GS
16 15 036 000 UN/LOCODE A A A
GS GS GS GS GS GS GS
16 15 047 000 Customs office A A A
GS GS GS GS GS GS GS
16 15 047 001 Reference number A A A
GS GS GS GS GS GS GS
16 15 048 000 GNSS A A A
GS GS GS GS GS GS GS
16 15 048 049 Latitude A A A
GS GS GS GS GS GS GS
16 15 048 050 Longitude A A A
GS GS GS GS GS GS GS
16 15 051 000 Economic operator A A A
GS GS GS GS GS GS GS
16 15 051 017 Identification number A A A
GS GS GS GS GS GS
16 15 052 000 Authorisation number A A A
GS GS GS GS GS GS GS
16 15 053 000 Additional identifier A A A
GS GS GS GS GS GS GS
16 15 018 000 Address A A A
GS GS GS GS GS GS GS
16 15 018 019 Street and number A A A
GS GS GS GS GS GS GS
16 15 018 021 Postcode A A A
GS GS GS GS GS GS GS
16 15 018 022 City A A A
GS GS GS GS GS GS GS
16 15 018 020 Country A A A
GS GS GS GS GS GS GS
16 15 081 000 Postcode address A A A
GS GS GS GS GS GS
16 15 081 021 Postcode A A A
GS GS GS GS GS GS
16 15 081 025 House number A A A
GS GS GS GS GS GS
16 15 081 020 Country A A A
GS GS GS GS GS GS
17 09 000 000 5/26 Customs office of presentation A [22] A [22] A [22]
D D D D D
17 09 001 000 Reference number A A A
D D D D D
17 10 000 000 5/27 Supervising customs office A [23] A [23] A [23]
D D D D
17 10 001 000 Reference number A A A
D D D D
18 01 000 000 6/1 Net mass A C***
SI SI*** SI SI SI
18 02 000 000 6/2 Supplementary unit*** A A A
SI SI SI SI SI SI SI
18 04 000 000 6/5 Gross mass A A A
GS SI GS SI GS SI GS SI GS SI GS GS SI GS SI
18 05 000 000 6/8 Description of goods A A A
SI SI SI SI SI SI SI SI
18 06 000 000 NEW Packaging A A A
SI SI SI SI SI SI SI SI
18 06 003 000 6/9 Type of packages A A A
SI SI SI SI SI
18 06 004 000 6/10 Number of packages A A A
SI SI SI SI SI SI SI SI
18 06 054 000 6/11 Shipping marks A A A
SI SI SI SI SI
18 08 000 000 6/13 CUS code A [78]*** C°°° A [78] C°°° A [78]
SI SI SI SI SI
18 09 000 000 NEW Commodity code A B A
SI SI SI SI SI SI SI SI
18 09 056 000 NEW Harmonized System sub-heading code A A A
SI SI SI SI SI SI SI SI
18 09 057 000 6/14 Combined nomenclature code A A A
SI SI SI SI SI SI SI
18 09 058 000 6/15 TARIC code A A A
SI SI SI SI SI SI
18 09 059 000 6/16 TARIC additional code A A A
SI SI SI SI SI
18 09 060 000 6/17 National additional code B [58] B [58] B [58]
SI SI SI SI SI
18 10 000 000 6/19 Type of goods
SI
19 01 000 000 7/2 Container indicator A A A
GS GS GS GS
19 03 000 000 7/4 Mode of transport at the border A B A
GS GS GS GS GS
19 04 000 000 7/5 Inland mode of transport A [32] B [32] A [32]
GS GS GS GS GS
19 06 000 000 7/9 Arrival transport means B [32] [34] [61] B [32] [34] [61]
GS GS GS GS
19 06 061 000 Type of identification A A
GS GS GS GS
19 06 017 000 Identification number A A
GS GS GS GS
19 07 000 000 NEW Transport equipment A [62] A [62] A [62]
GS GS GS GS GS
19 07 044 000 Goods reference A A A
GS GS GS GS GS
19 07 063 000 7/10 Container identification number A A A
GS GS GS GS GS
19 08 000 000 NEW Active border transport means A [37] A [37]
GS GS GS GS
19 08 062 000 7/15 Nationality A A
GS GS GS GS
99 01 000 000 8/1 Quota order number A
SI
99 02 000 000 8/2 Guarantee type A [39] A
D D D D
99 03 000 000 8/3 Guarantee reference A [39] A
D D D D
99 03 069 000 GRN A A
D D D D
99 03 070 000 Access code A [74]*** A [74]***
D D D D
99 03 012 000 Currency A A
D D D D
99 03 071 000 Amount to be covered A A
D D D D
99 03 072 000 Customs office of guarantee A A
D D D D
99 03 073 000 Other guarantee reference A A
D D D D
99 05 000 000 8/5 Nature of transaction A B B
GS SI GS SI GS SI GS SI GS SI
99 06 000 000 8/6 Statistical value A [40] B [40] A [40]
SI SI SI SI SI
D.E. No Old D.E. No Data element/class name Data sub-element/sub-class name Data sub-element name I1 I2
--- --- --- --- --- --- ---
11 01 000 000 1/1 Declaration type A
D
11 02 000 000 1/2 Additional declaration type A
D
11 03 000 000 1/6 Goods item number A A [1]
SI SI
11 09 000 000 1/10 Procedure A A [1] [85] [86]
SI SI
11 09 001 000 Requested procedure A A [85]
SI SI
11 09 002 000 Previous procedure A A [85]
SI SI
11 10 000 000 1/11 Additional procedure A [2] [58] A
SI SI
12 01 000 000 2/1 Previous document A [2] A [1]
GS SI GS SI
12 01 001 000 Reference number A A
GS SI GS SI
12 01 002 000 Type A [58] A [58]
GS SI GS SI
12 01 003 000 Type of packages A A [85] [86]
SI SI
12 01 004 000 Number of packages A A [85] [86]
SI SI
12 01 005 000 Measurement unit and qualifier A A [85] [86]
SI SI
12 01 006 000 Quantity A A [85] [86]
SI SI
12 01 007 000 Goods item number*** A A [84] [85] [86]
SI SI
12 02 000 000 2/2 Additional information A
GS SI
12 02 008 000 Code A [58]
GS SI
12 02 009 000 Text A
GS SI
12 03 000 000 2/3 Supporting document A
GS SI
12 03 001 000 Reference number A
GS SI
12 03 002 000 Type A [58]
GS SI
12 03 010 000 Issuing Authority name A
GS SI
12 03 005 000 Measurement unit and qualifier A
SI
12 03 006 000 Quantity A
SI
12 03 011 000 Date of validity A
GS SI
12 03 012 000 Currency A
SI
12 03 013 000 Document line item number A
GS SI
12 03 014 000 Amount A
SI
12 04 000 000 NEW Additional reference A
GS SI
12 04 001 000 Reference number A
GS SI
12 04 002 000 Type A [58]
GS SI
12 05 000 000 NEW Transport document A
GS SI
12 05 001 000 Reference number A
GS SI
12 05 002 000 Type A
GS SI
12 08 000 000 2/4 Reference number/UCR C
GS SI
12 09 000 000 2/5 LRN A A
D D
12 12 000 000 NEW Authorisation A [60] A [1] [60]
D SI D SI
12 12 002 000 Type A [63] [73] A [1] [63] [73]
D SI D SI
12 12 001 000 Reference number A [60] A [1] [60]
D SI D SI
12 12 080 000 Holder of the authorisation A [63] A [1] [63]
D SI D SI
13 01 000 000 3/1 Exporter A
GS SI
13 01 016 000 Name A [6]
GS SI
13 01 017 000 3/2 Identification number A [66]
GS SI
13 01 018 000 Address A [6]
GS SI
13 01 018 019 Street and number A
GS SI
13 01 018 020 Country A
GS SI
13 01 018 021 Postcode A
GS SI
13 01 018 022 City A
GS SI
13 04 000 000 3/15 Importer A
D
13 04 016 000 Name A [6]
D
13 04 017 000 3/16 Identification number A
D
13 04 018 000 Address A [6]
D
13 04 018 019 Street and number A
D
13 04 018 020 Country A
D
13 04 018 021 Postcode A
D
13 04 018 022 City A
D
13 05 000 000 3/17 Declarant A A
D D
13 05 016 000 Name A [6] A [6]
D D
13 05 017 000 3/18 Identification number A A
D D
13 05 018 000 Address A [6] A [6]
D D
13 05 018 019 Street and number A A
D D
13 05 018 020 Country A A
D D
13 05 018 021 Postcode A A
D D
13 05 018 022 City A A
D D
13 05 074 000 Contact person C
D
13 05 074 016 Name A
D
13 05 074 075 Phone number A
D
13 05 074 076 E-mail address A
D
13 06 000 000 3/19 Representative A A
D D
13 06 017 000 3/20 Identification number A A
D D
13 06 030 000 3/21 Status A A
D D
13 06 074 000 Contact person C
D
13 06 074 016 Name A
D
13 06 074 075 Phone number A
D
13 06 074 076 E-mail address A
D
13 14 000 000 3/37 Additional supply chain actor C
GS SI
13 14 031 000 Role A
GS SI
13 14 017 000 Identification number A
GS SI
13 16 000 000 3/40 Additional fiscal reference A
GS SI
13 16 031 000 Role A
GS SI
13 16 034 000 Fiscal reference identification number A
GS SI
13 21 000 000 3/46 Person paying the customs duty A
D
13 21 017 000 Identification number A
D
14 05 000 000 4/10 Invoice currency A [2]
GS
14 06 000 000 4/11 Total amount invoiced C
GS
14 08 000 000 4/14 Item amount invoiced A [2]
SI
14 11 000 000 4/17 Preference A [2]
SI
16 06 000 000 5/14 Country of dispatch A [2]
GS SI
16 08 000 000 5/15 Country of origin A [2] [20°°°]
SI
16 09 000 000 5/16 Region or Country of preferential origin/status A [2] [21]
SI
16 15 000 000 5/23 Location of goods A [61] A [84]
GS GS
16 15 045 000 Type of location A A [84]
GS GS
16 15 046 000 Qualifier of identification A A [84]
GS GS
16 15 036 000 UN/LOCODE A A [84]
GS GS
16 15 047 000 Customs office A A [84]
GS GS
16 15 047 001 Reference number A A [84]
GS GS
16 15 048 000 GNSS A A [84]
GS GS
16 15 048 049 Latitude A A [84]
GS GS
16 15 048 050 Longitude A A [84]
GS GS
16 15 051 000 Economic operator A A [84]
GS GS
16 15 051 017 Identification number A A [84]
GS GS
16 15 052 000 Authorisation number A A [84]
GS GS
16 15 053 000 Additional identifier A A [84]
GS GS
16 15 018 000 Address A A [84]
GS GS
16 15 018 019 Street and number A A [84]
GS GS
16 15 018 021 Postcode A A [84]
GS GS
16 15 018 022 City A A [84]
GS GS
16 15 018 020 Country A A [84]
GS GS
16 15 081 000 Postcode address A A [84]
GS GS
16 15 081 021 Postcode A A [84]
GS GS
16 15 081 025 House number A A [84]
GS GS
16 15 081 020 Country A A [84]
GS GS
17 09 000 000 5/26 Customs office of presentation A [22] A [22] [84] [85]
D D
17 09 001 000 Reference number A A [84] [85]
D D
17 10 000 000 5/27 Supervising customs office A [23]
D
17 10 001 000 Reference number A
D
18 01 000 000 6/1 Net mass A [2]
SI
18 02 000 000 6/2 Supplementary unit*** A [2]
SI
18 04 000 000 6/5 Gross mass A A [25]
GS SI GS SI
18 05 000 000 6/8 Description of goods A A [1]
SI SI
18 06 000 000 NEW Packaging A A [25]
SI SI
18 06 003 000 6/9 Type of packages A A [25] [84] [85] [86]
SI SI
18 06 004 000 6/10 Number of packages A A [25]
SI SI
18 06 054 000 6/11 Shipping marks A
SI
18 08 000 000 6/13 CUS code C
SI
18 09 000 000 NEW Commodity code A
SI
18 09 056 000 NEW Harmonized System sub-heading code A
SI
18 09 057 000 6/14 Combined nomenclature code A
SI
18 09 058 000 6/15 TARIC code A
SI
18 09 059 000 6/16 TARIC additional code A
SI
18 09 060 000 6/17 National additional code B [58]
SI
19 07 000 000 NEW Transport equipment A [62] A [62] [84] [85] [86]
GS GS
19 07 044 000 Goods reference A A [84] [85]
GS GS
19 07 063 000 7/10 Container identification number A A [84] [85]
GS GS
99 01 000 000 8/1 Quota order number A [2]
SI
Note number Note description
--- ---
[1] This information shall not be required in case a customs declaration has been lodged prior to the presentation of the goods pursuant to Article 171 of the Code.
[2] In the cases where Article 166(2) of the Code (simplified declarations based on authorisations) is applicable, Member States may waive the obligation to provide this information where the conditions prescribed in the authorisations associated with the procedures concerned allow them to defer the collection of this data element in the supplementary declaration.
[3] This element is an alternative to the unique consignment reference number [UCR] when the latter is not available. It provides a link to other useful sources of information.
[4] Not used
[5] This information is only required where the declaration of placing of goods under a customs procedure or the re-export declaration is used to discharge a customs warehousing procedure.
[6] Where the EORI number or a third country unique identification number recognised by the Union is provided, the name and address shall not be provided.
[7] The Holder of the transit procedure Identification number is mandatory only in the cases where the EORI number or a third country unique identification number recognised by the Union of the person concerned is not provided. Where the EORI number or a third country unique identification number recognised by the Union is provided, the name and address shall not be provided. The TIR Holder identification number is mandatory in case the Declaration type is TIR; otherwise, it cannot be used.
[8] This information shall only be provided where available.
[9] This information shall not be provided in respect of cargo remaining on board (FROB) or transhipped cargo for which the destination is located outside the Customs territory of the Union.
[10] Member States may waive this information as far as it relates to the customs value, in situations where the customs value of the goods in question cannot be determined under the provisions of Article 70 of the Code.***
[11] This information is not to be provided when customs administrations calculate duties on behalf of economic operators on the basis of information elsewhere in the declaration. It is otherwise optional for the Member States.
[12] This information is not required for goods eligible for relief from import duties, unless the customs authorities consider it necessary for the application of the provisions governing the release for free circulation of the goods concerned.
[13] This information is not to be provided when customs administrations calculate duties on behalf of economic operators on the basis of information elsewhere in the declaration.
[14] Except where it is essential for the correct determination of the customs value, the Member State of acceptance of the declaration shall waive the obligation to provide this information, — where the customs value of the imported goods in a consignment does not exceed EUR 20 000 provided that they do not constitute split or multiple consignments from the same consignor to the same consignee, — or — where the importation is of a non-commercial nature, — or — in case of continuing traffic in goods supplied by the same seller to the same buyer under the same commercial conditions.
[15] Member States may require this information only in cases when the rate of exchange is fixed in advance by a contract between the parties concerned.
[16] For completion only where Union legislation so provides.
[17] This information shall only be required where the simplified declaration is not lodged together with an exit summary declaration.
[18] This data element is mandatory for agricultural products with export refunds.
[19] This data element is mandatory for agricultural products subject to refunds and for those goods which Union legislation requires the origin of the goods in the context of trade with special fiscal territories.
[20]°°° This information is required where (a) no preferential treatment is applied; or (b) the country of non-preferential origin is different to the country of preferential origin.°°°
[21] This information is required where a preferential treatment is applied using the appropriate code in D.E. 14 11 000 000 Preference.
[22] This information shall only be used in case of centralised clearance.
[23] This information shall only be used in case the declaration for temporary storage or the customs declaration to place the goods under a special procedure other than transit is lodged at a customs office different to the supervising customs office as indicated in the respective authorisation.
[24] This information shall only be required in case of commercial transactions involving at least two Member States.
[25] This information shall only be provided for entry into the declarants records and only if the discharge of the goods under temporary storage concerns only parts of the declaration for temporary storage lodged previously in relation with the goods concerned.
[26] This data element is an alternative to the Commodity code when it is not provided.
[27] This data element can be provided to identify goods covered by a notification for re-exportation of goods under temporary storage where part of the goods covered by the declaration for temporary storage concerned are not re-exported.
[28] This data element is an alternative to the description of goods when it is not provided.
[29] This data element is not mandatory in case the declaration type is TIR.
[30] Member States may waive this requirement for modes of transport other than rail in case the transit movement doesn’t cross the external border of the Union.
[31] This information does not have to be provided when export formalities are carried out at the point of exit from the customs territory of the Union.
[32] This data element does not have to be provided where the import formalities are carried out at the point of entry into the customs territory of the Union.
[33] Not used
[34] Not for use in the case of postal consignments or carriage by fixed transport installations.
[35] 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 and such numbers are indicated in D.E. 19 07 063 000 Container identification number.
[36] In the following cases, Member States shall waive the obligation to enter this information on a transit declaration lodged at the office of departure in relation with the means of transport on which the goods are directly loaded: — where the logistical pattern does not allow this data element to be provided and the holder of the transit procedure has the AEOC status, and — where the relevant information may be traced where needed by the customs authorities via the records of the holder of the transit procedure.
[37] Not for use in the case of postal consignments or carriage by fixed transport installations or rail.
[38] Not used
[39] This information shall only be required where the release of the goods is subject to the provision of a guarantee.
[40] The Member State of acceptance of the declaration may waive the obligation to provide this information where it is in the position to assess it correctly and has implemented calculation routines to provide a result compatible with statistical requirements.
[41] This data element shall only be used in the context of a supplementary declaration for Entry into the declarant’s records.
[42] This data element shall only be used in the context of TIR Carnet.
[43] Each goods item number must be unique throughout the consignment (master level). The items shall be numbered in a sequential fashion, starting from 1 for the first item and incrementing the numbering by 1 for each following item.
[44] Each goods item number must be unique throughout the consignment (house level). The items shall be numbered in a sequential fashion, starting from 1 for the first item and incrementing the numbering by 1 for each following item.
[45] This information shall be provided either at consignment or consignment/goods item level. Where the same information is applicable to all goods items of the same consignment it shall be provided at consignment level only.
[46] EORI number shall be declared.
[47] Where an EORI number or third country unique identification number (TCUIN) was assigned, it shall be declared.
[48] At least one of the following shall be declared: Estimated date and time of arrival (D.E. 15 03 000 000); transport document (D.E. 12 05 000 000) or previous document (D.E. 12 01 000 000). In maritime traffic in addition the entry key may be used.
[49] In the address either street and number or P.O.box is to be declared.
[50] This data element does not need to be provided where the declaration is lodged prior to departure.
[51] This information shall only be provided when the declaration is amended.
[52] This information can be provided on master consignment and/or on house consignment level upon referral request.
[53] This information can be provided alternatively on master consignment item or on house consignment item level.
[54] This information is not required: (a) when the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC; or (b) when the goods are of a non-commercial character sent from a third country by private persons to other private persons in a Member State and exempt from VAT pursuant to Article 1 of Council Directive 2006/79/EC (1).
[55] This information is only required when the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.
[56] This information is only required if the declaration concerns goods referred to in Article 27 of Council Regulation (EC) No 1186/2009 (2).
[57] This information is not required in cases of multiple goods packed together and for postal consignments.
[58] For Centralised Clearance at Import where more than one MS is involved, the information relating to the national codes shall be provided for the Authorising and Presentation MS.
[59] When this data element is used at least either the code or text shall be provided.
[60] This data element is to be provided when an authorisation exists according to the relevant section of Annex A to this Regulation, Title I Chapter 1.
[61] This data element is optional when the declaration is submitted prior to presentation of goods.
[62] This information shall relate to the situation at the moment when the declaration is made.
[63] This information shall be provided for decisions relating to binding information.
[64] The gross mass on item level does not need to be declared if the total gross mass is declared on ‘MC’ or ‘HC’ level.
[65] This information shall only be provided when customs authority decided to seal the goods.
[66] EORI number or third country unique identification number (TCUIN) shall be declared, where available.
[67] This information shall be required when Region of dispatch is provided.
[68] This information shall not be provided in the case of a pre-lodged declaration.
[69] This information shall only be provided when codes are defined by the Member State concerned.
[70] Not for use in the case there is no Customs office of transit (17 04 000 000) declared.
[71] This information shall not be provided if it is the same as the Departure transport means (19 05 000 000).
[72] Member States may waive this obligation if their systems allow them to deduce this information automatically and unambiguously from information elsewhere in the declaration.
[73] This information shall be provided in the case of end-use authorisation.
[74]*** Access code is mandatory if the guarantee may be used in more than one Member State (Article 154 of the UCC IA).***
[75]*** Not used***
[76] This information shall be provided only where the Incoterm code XXX is used.
[77] This information shall be provided only in case if validity longer than 90 days is requested.
[78]*** This information shall be provided only for chemicals, including e.g. pharmaceuticals, pesticides, dyes, etc. They cover mainly isolated substances but these substances can be pure, impure, so called ‘Unknown or variable composition, complex reaction products or biological materials’, or in solution. They are classified mainly in the Chapters or Headings 28, 29, 3002 , 3201 to 3206 , 3301 , 3507 , 38. They do not cover however preparations and retail packagings except those of subheadings 3808 52 to 3808 69 and 3824 81 to 3824 92 .***
[79] The relevant ‘Method of payment’ code provided in the declaration at ‘SI’ level should be one and the same per Tax type for all the items.
[80] Member States may waive this information as far as it relates to the VAT base or ‘Statistical value’.
[81] This information shall not be provided, when proof is issued retrospectively.
[82] This information shall be provided only when the consignor is an authorised consignor.
[83] In case of a low value consignment the ‘Intrinsic value’ shall be declared.
[84] This information shall not be provided where it relates to a customs declaration in postal traffic for release for free circulation (column H6).
[85] This information shall not be provided where it relates to a 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 (column H7).
[86] This information shall not be provided where it relates to a customs declaration for release for free circulation relating to goods brought 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 (column H8).
[87] The customs authority of the United Kingdom may waive this requirement where they are satisfied that their computer systems are able to derive this information without ambiguity from other elements of the declaration, such as the trusted trader identification number (column H8).
[88] This data element shall only be required in relation to goods referred to as ‘category 2 goods’ in Annex IV to Decision No 1/2023 (column H8).
[89]*** If in an occurrence of data group ‘Tax base’ data sub-elements ‘Amount’ and ‘Currency’ are present, then the data sub-element ‘Quantity’ shall not be provided. If the data sub-element ‘Quantity’ is present, then the data sub-elements ‘Amount’ and ‘Currency’ shall not be provided. Exceptionally, if the measurement unit requires an amount for calculation, then the content of the data sub-element ‘Amount’ can be provided in ‘Quantity’ in the currency as mentioned in the applicable measurement unit and qualifier.
(1) Council Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (OJ L 286, 17.10.2006, p. 15). (2) Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23).

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