Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

TITLE III

CODES IN RELATION WITH THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS

SECTION 1

Introduction

This Title contains the available codes in the form of code-lists to be used on applications and/or decisions.

SECTION 2

Codes in code-lists

CL-3101

The available codes for

• — D.E. 31 01 000 002 (Application/Decision code type / Type);

• — D.E. 31 03 010 205 (Type of application / Decision reference number / Decision code type)

• — D.E. 31 06 000 205 (Decision reference number / Decision code type);

• — D.E. 32 01 030 205 (Other applications and decisions relating to binding information held / Decision reference number / Decision code type);

• — D.E. 32 02 010 205 (Decisions relating to binding information issued to other Holders / Decision reference number / Decision code type);

• — D.E. 37 02 010 205 (Type of customs procedures / Decision reference number / Decision code type);

• — D.E. 37 02 020 205 (Type of customs procedures / Application reference number / Decision code type);

• — D.E. 37 03 010 205 (Type of declaration / Decision reference number / Decision code type);

• — D.E. 37 03 020 205 (Type of declaration / Application reference number / Decision code type);

• — D.E. 42 01 010 205 (Reissue of a BTI decision / BTI Decision reference number / Decision code type);

• — D.E. 42 10 000 205 (Registration number of the application / Decision code type);

• — D.E. 43 16 000 205 (Registration number of the application / Decision code type);

• — D.E. 63 09 000 205 (Registration number of the application / Decision code type);

• — D.E. 44 14 000 205 (Application reference number / Decision code type);

• — D.E. 46 02 011 205 (Reference amount per customs procedure / Decision reference number / Decision code type);

• — D.E. 46 02 012 205 (Reference amount per customs procedure / Application reference number / Decision code type);

• — D.E. 48 05 010 205 (Customs procedure (request for prior completion of formalities) / Decision reference number / Decision code type);

• — D.E. 60 01 010 205 (Identification measures / Decision reference number / Decision code type);

• — D.E. 60 02 010 205 (Comprehensive guarantee / Decision reference number / Decision code type);

• — D.E. 60 02 020 205 (Comprehensive guarantee / Application reference number / Decision code type): Code Application/Decision type Former table column heading in Annex A to Delegated Regulation (EU) 2015/2446 BTI Application or decision relating to Binding Tariff Information 1a BOI Application or decision relating to Binding Origin Information 1b BVI Application or decision relating to Binding Valuation Information [NEW] AEOC Application or authorisation for the status of Authorised Economic Operator – Customs simplifications 2 AEOS Application or authorisation for the status of Authorised Economic Operator – Security and safety 2 AEOF Application or authorisation for the status of Authorised Economic Operator – Customs simplifications/Security and safety 2 CVA Application or authorisation for the simplification of the determination of amounts being part of the customs value of goods 3 CGU Application or authorisation for the provision of a comprehensive guarantee, including possible reduction or waiver 4a DPO Application or authorisation for the deferment of payment 4b REP Application or decision for the repayment of the amounts of import or export duty 4c REM Application or decision for the remission of the amounts of import or export duty 4c TST Application or authorisation for the operation of storage facilities for the temporary storage of goods 5 RSS Application or authorisation to establish regular shipping services 6a ACP Application or authorisation for the status of authorised issuer to establish the proof of the customs status of Union goods 6b SDE Application or authorisation to use simplified declaration 7a CCL Application or authorisation for centralised clearance 7b EIR Application or authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure 7c SAS Application or authorisation for self-assessment 7d AWB Application or authorisation for the status of authorised weigher of bananas 7e IPO Application or authorisation for the use of inward processing procedure 8a OPO Application or authorisation for the use of outward processing procedure 8b EUS Application or authorisation for the use of end use 8c TEA Application or authorisation for the use of temporary admission 8d CWP Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a private customs warehouse 8e CW1 Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a public customs warehouse type I 8e CW2 Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a public customs warehouse type II 8e ACT Application or authorisation for the status of authorised consignee for TIR procedure 9a ACR Application or authorisation for the status of authorised consignor for Union transit 9b ACE Application or authorisation for the status of authorised consignee for Union transit 9c SSE Application or authorisation for the use of seals of a special type 9d TRD Application or authorisation to use transit declaration with a reduced dataset 9e ETD Authorisation for the use of an electronic transport document as customs declaration 9f

CL-3103

The available codes for D.E. 31 03 000 008 (Type of application / Code):

Code	Description
1	first application
2	application for amendment of the decision
3	application for renewal of the authorisation
4	application for revocation of the decision

CL-3104

The available codes for D.E. 31 04 000 008 (Geographical validity – Union / Code):

Code	Description
1	application or authorisation valid in all Member States
2	application or authorisation limited to certain Member States
3	application or authorisation limited to one Member State

DEF-3106

The structure of the decision reference number is defined as the following

• — The first two characters (a2) contains the issuing country GEONOM code, as defined by the codes specified in Title I, Section 1, par. (10)2

• — The next three or four characters (an..4) contains the code for the decision type, as defined in the code-list CL-3101 in Title III of this Annex

• — The next set of characters (an..29) contains the unique reference number of the decision, assigned by the decision taking customs authority.

• — The total length of an individual decision reference number cannot exceed the maximum of 35 characters.

DEF-3107

The structure of the codes in

• — D.E. 31 07 000 301 (Decision taking customs authority / Customs office code);

• — D.E. 34 05 020 001 (First place of use or processing / Customs office / Reference number);

• — D.E. 34 08 020 001 (Location of goods / Customs office / Reference number);

• — D.E. 34 09 020 001 (Place(s) of processing or use / Customs office / Reference number);

• — D.E. 34 10 000 301 (Customs office(s) of placement / Customs office code);

• — D.E. 34 11 000 301 (Customs office(s) of discharge / Customs office code);

• — D.E. 34 12 000 301 (Customs office of guarantee / Customs office code);

• — D.E. 34 13 000 301 (Supervising customs office / Customs office code);

• — D.E. 34 14 000 301 (Customs office(s) of destination / Customs office code);

• — D.E. 34 15 000 301 (Customs office(s) of departure / Customs office code);

• — D.E. 44 05 000 301 (Border crossing information / Customs office code);

• — D.E. 48 02 000 301 (Customs office where the customs debt was notified / Customs office code);

• — D.E. 48 03 000 301 (Customs office responsible for the place where the goods are located / Customs office code);

• — D.E. 50 03 000 301 (Ports of call / Customs office code);

• — D.E. 50 05 000 301 (Customs office of the port / Customs office code);

• — D.E. 51 01 000 301 (Customs office(s) responsible for the registration of the proof of the customs status of Union goods / Customs office code);

• — D.E. 53 03 000 301 (Customs office(s) of presentation / Customs office code);

• — D.E. 54 03 000 301 (Customs office responsible for the place where the goods are available for controls / Customs office code);

• — D.E. 62 01 000 319 (Involved (handling) agent / Customs Office involved) is the following:

• — the first two characters (a2) serve to identify the country by means of the country code as defined in Commission Regulation (EU) No 2020/1470 (GEONOM Code – Title I, Section 1, par. (10)2),

• — the next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted: — The first three characters (an3) would be taken up by the UN/LOCODE (Title I, Section 1, par. (1) 3.) location name and the last three by a national alphanumeric subdivision (an3). If this subdivision is not used, the characters ‘000’ should be inserted.

Example: BEBRU000: BE = GEONOM code for Belgium, BRU = UN/LOCODE location name for the city of Brussels, 000 for the unused subdivision.

CL-3405

Available codes for

• — D.E. 34 05 010 046 (First place of use or processing / Location particulars / Qualifier of identification);

• — D.E. 34 08 010 046 (Location of goods / Location particulars / Qualifier of identification);

• — D.E. 34 09 010 046 (Place(s) of processing or use / Location particulars / Qualifier of identification)

• — D.E. 49 01 000 046 (Movement of goods / Qualifier of identification): Qualifier code Identifier Description T Postcode address Use the postal code with or without house number for the location concerned. U UN/LOCODE UN/LOCODE as referred to in Title I. Section 1. par. (10)3. V Customs office identifier Use the codes specified under D.E. 34 05 020 001 (First place of use or processing / Customs office / Reference number) W GNSS coordinates Decimal degrees with negative numbers for South and West. Examples: 44.424896^o /8.774792^o or 50.838068^o / 4.381508^o X EORI number [^E0032] Use the identification number as specified in the description for D.E. 33 02 000 229 (Applicant/Holder of the authorisation or decision identification / EORI number). In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned. Y Authorisation number [^E0032] Enter the authorisation number of the location concerned, i.e. of the storage facility where the goods can be examined. In case the authorisation concerns more than one premises, the authorisation number shall be completed by an identifier unique for the location concerned. Z Address Enter the address of the location concerned. (^*1) In case code ‘X’ (EORI number) or ‘Y’ (authorisation number) is used for the identification of the location, and there are several locations associated with the EORI number or the authorisation number concerned, an additional identifier can be used to enable the unambiguous identification of the location.

CL-3417

Available codes for D.E. 34 17 000 008 (Period for discharge / Code)

Code	Description
1	No application of Article 257 (2) UCC
2	Application of Article 257 (2) UCC – Single period for discharge is set for all customs declarations lodged in the course of a month
3	Application of Article 257 (2) UCC – Single period for discharge is set for all customs declarations lodged in the course of a quarter
4	Application of Article 257 (2) UCC – Single period for discharge is set for all customs declarations lodged in the course of a semester

The period is expressed in months in case of the codes 1 or 2; in quarters in case of code 3 and in semesters in case of code 4.

CL-3501-1

Available codes for

• — D.E. 35 01 060 008 (Goods information / Equivalent goods / Code) and

• — D.E. 35 01 080 008 (Goods information / Identification of goods / Code): Code Description 1 serial or manufacturer’s number 2 affixing of plumbs, seals, clip-marks or other distinctive marks 4 taking of samples, illustrations or technical descriptions 5 carrying out of analyses 6 information document to facilitate the temporary exportation of goods sent from one country for manufacture, processing or repair in another (only suitable for outward processing) 7 other means of identification (provide an explanation on the means of identification to be used) 8 without identification measures according to Article 250(2)(b) of the Code (only suitable for temporary admission)

CL-3501-2

Available codes for D.E. 35 01 090 008 (Goods information / Economic conditions / Code) to be used for the cases in which the economic conditions are deemed to be fulfilled for inward processing:

Code	Description
1	the processing of goods not listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446
2	repair
3	processing of goods directly or indirectly put at the disposal of the holder of the authorisation, carried out according to specifications on behalf of a person established outside of the customs territory of the Union, generally against payment of processing costs alone
4	the processing of durum wheat into pasta
5	the placing of goods under inward processing within the limits of the quantity determined on the basis of a balance in accordance with Article 18 of Regulation (EU) No 510/2014 of the European Parliament and of the Council of 16 April 2014 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products and repealing Council Regulations (EC) No 1216/2009 and (EC) No 614/2009 (OJ L 150, 20.5.2014, p. 1).
6	the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, in case of unavailability of goods produced in the Union sharing the same 8-digit Combined Nomenclature code, the same commercial quality and technical characteristics as the goods intended to be imported for the processing operations envisaged
7	the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided there are differences in price between goods produced in the Union and those intended to be imported, where comparable goods cannot be used because their price would not make the proposed commercial operation economically viable
8	the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided there are contractual obligations, where comparable goods do not conform to the contractual requirements of the third-country purchaser of the processed products, or where, in accordance with the contract, the processed products must be obtained from the goods intended to be placed under inward processing in order to comply with provisions concerning the protection of industrial or commercial property rights
9	the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided the aggregate value of the goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit Combined Nomenclature code does not exceed EUR 150 000
10	the processing of goods to ensure their compliance with technical requirements for their release for free circulation
11	the processing of goods of a non-commercial nature
12	the processing of goods obtained under a previous authorisation, the issuing of which was subject to an examination of the economic conditions
13	the processing of solid and fluid fractions of palm oil, coconut oil, fluid fractions of coconut oil, palm kernel oil, fluid fractions of palm kernel oil, babassu oil or castor oil into products which are not destined for the food sector
14	the processing into products to be incorporated in or used for aircraft for which an authorised release certificate EASA Form 1 or an equivalent certificate has been issued
15	the processing into products benefitting from the autonomous suspension of import duty on certain weapons and military equipment in accordance with Council Regulation (EC) No 150/2003 of 21 January 2003 suspending import duties on certain weapons and military equipment (OJ L 25, 30.1.2003, p. 1)
16	the processing of goods into samples
17	the processing of any electronic type of components, parts, assemblies or any other materials into information technology products
18	the processing of goods falling within Combined Nomenclature codes 2707 or 2710 into products falling within Combined Nomenclature codes 2707 , 2710 or 2902
19	the reduction to waste and scrap, destruction, recovery of parts or components
20	denaturing
21	usual forms of handling referred to in Article 220 of the Code
22	the aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit Combined Nomenclature code does not exceed EUR 150 000 with regard to goods which are covered by Annex 71-02 to Delegated Regulation (EU) 2015/2446 and EUR 300 000 for other goods, except where the goods intended to be placed under the inward-processing procedure would be subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation

CL-3604

Available codes for D.E. 36 04 000 002 (Standardised exchange of information (INF) / Type) are the following:

Code	Description
0	Standardized exchange of information (INF) is not used
1	Standardized exchange of information (INF) is used
2	Other means of electronic exchange of information is used

CL-3701

Available codes for D.E. 37 01 000 213 (Type of transaction / Indicator)

Code	Description
1	Release for free circulation
2	Special procedure
3	Export

CL-3703

The available codes for D.E. 37 03 000 008 (Type of declaration / Code) for the declaration types:

Code	Description
1	Standard declaration (in accordance with Article 162 of the Code)
2	Simplified declaration (in accordance with Article 166 of the Code)
3	Entry in the declarant’s records (in accordance with Article 182 of the Code)

CL-4202

The available codes for D.E. 42 02 000 008 (Customs nomenclature / Code):

Code	Description
CN	Combined Nomenclature
TC	TARIC

CL-3813

The available codes for D.E. 38 13 000 008 (Calculation of the amount of the import duty in accordance with Article 86(3) of the Code / Code):

Code	Description
1	The applicant wishes only to calculate the import duty in accordance with Article 85 of the Code when Article 76 UCC DA does not apply
2	The applicant wishes only to calculate the import duty in accordance with Article 86(3) of the Code
3	In very specific cases when Article 76 UCC DA does not apply, either Article 85 or Article 86(3) of the Code may be applied to calculate the import duty (to be detailed in the free text description)

CL-4209

The available codes for D.E. 42 09 000 008 (Invalidation reason / Code) for the invalidation reason:

Code	Description
55	Annulled
61	Invalidated due to customs nomenclature code changes
62	Invalidated due to a Union measure
63	Invalidated due to national legal measure
64	Revocation due to incorrect classification
65	Revocation for reasons other than classification
66	Invalidated due to limited validity of nomenclature code at the time of issue
68	Invalidated due to EORI number changes
98	Invalidated due to Brexit

CL-4315

The available codes for D.E. 43 15 000 008 (Invalidation reason / Code) for the invalidation reason:

Code	Description
60	Annulled
61	Invalidated because the BOI decision no longer conforms to the law
62	Invalidated for other reasons
63	Revocation where the BOI decision no longer conforms to the customs legislation
64	Revocation where the conditions for taking that decision are no longer fulfilled
65	Revocation where they are no longer compatible with a judgment of the Court of Justice of the European Union
66	Revocation in other cases

CL-4317

The available codes for D.E. 43 17 000 008 (Type of transaction (BOI) / Code):

Code	Description
IM	Import transaction
EX	Export transaction

CL-6301

The available codes for D.E. 63 01 000 008 (Legal basis for determining the customs value / Code):

Code	Description	Legal reference
10	Sale for transaction value purposes	Article 70 (1) UCC, Article 128 UCC IA
11	Price actually paid or payable, indirect payments and other payments	Article 70 (1) and (2) UCC, Article 129 UCC IA
12	Discounts and price adjustments (partial delivery, defective goods)	Article 70 (1) and (2) UCC, Article 130 UCC IA, Article 131 UCC IA, Article 132 UCC IA
13	Valuation of conditions and considerations	Article 70 (3)(b) UCC, Article 133 UCC IA
14	Related party transaction	Article 70 (3)(d) UCC, Article 134 UCC IA
15	Commissions and brokerage, except buying commissions	Article 71 (1)(a)(i) UCC
16	Containers and packing	Article 71 (1)(a)(ii) and (iii) UCC
17	Materials, components, parts and similar items incorporated in the imported goods	Article 71 (1)(b)(i) UCC, Article 135 UCC IA
18	Tools, dies, moulds and similar items used in the production of the imported goods	Article 71 (1)(b)(ii) UCC, Article 135 UCC IA
19	Materials consumed in the production of the imported goods	Article 71 (1)(b)(iii) UCC, Article 135 UCC IA
20	Engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the European Union and necessary for the production of the imported goods	Article 71 (1)(b)(iv) UCC, Article 135 UCC IA
21	Royalties and license fees	Article 71 (1)(c) UCC, Article 136 UCC IA
22	Proceeds of any subsequent resale, disposal or use accruing to the seller	Article 71 (1)(d) UCC
23	Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union	Article 71 (1)(e) UCC, Article 138 UCC IA
24	Costs of transport after arrival at the place of introduction	Article 72 (a) UCC
25	Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation	Article 72 (b) UCC
26	Interest charges	Article 72 (c) UCC
27	Charges for the right to reproduce the imported goods in the European Union	Article 72 (d) UCC
28	Buying commissions	Article 72 (e) UCC
29	Import duties or other charges payable in the Union for reason of the import or sale of goods	Article 72 (f) UCC
30	Payments made by the buyer for the right to distribute or resale the imported goods	Article 72 (g) UCC
31	Transaction value of identical goods method	Article 74 (2)(a) UCC, Article 141 UCC IA
32	Transaction value of similar goods method	Article 74 (2)(b) UCC, Article 141 UCC IA
33	Deductive value method	Article 74 (2)(c) UCC, Article 142 UCC IA
34	Computed value method	Article 74 (2)(d) UCC, Article 143 UCC IA
35	Fall-back method	Article 74 (3) UCC, Article 144 UCC IA
36	Others than those covered by the BVI legal basis codes 10-35

CL-6302

The available codes for D.E. 63 02 000 008 (BVI scope / Code):

Code	Description	Legal reference
CA	Sale for transaction value purposes	Article 70 (1) UCC, Article 128 UCC IA
CB	Price actually paid or payable, indirect payments and other payments	Article 70 (1) and (2) UCC, Article 129 UCC IA
CC	Discounts and price adjustments (partial delivery, defective goods)	Article 70 (1) and (2) UCC, Article 130 UCC IA, Article 131 UCC IA, Article 132 UCC IA
CD	Valuation of conditions and considerations	Article 70 (3)(b) UCC, Article 133 UCC IA
CE	Related party transaction	Article 70 (3)(d) UCC, Article 134 UCC IA
CF	Commissions and brokerage, except buying commissions	Article 71 (1)(a)(i) UCC
CG	Containers and packing	Article 71 (1)(a)(ii) and (iii) UCC
CH	Materials, components, parts and similar items incorporated in the imported goods	Article 71 (1)(b)(i) UCC, Article 135 UCC IA
CI	Tools, dies, moulds and similar items used in the production of the imported goods	Article 71 (1)(b)(ii) UCC, Article 135 UCC IA
CJ	Materials consumed in the production of the imported goods	Article 71 (1)(b)(iii) UCC, Article 135 UCC IA
CK	Engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the European Union and necessary for the production of the imported goods	Article 71 (1)(b)(iv) UCC, Article 135 UCC IA
CL	Royalties and license fees	Article 71 (1)(c) UCC, Article 136 UCC IA
CM	Proceeds of any subsequent resale, disposal or use accruing to the seller	Article 71 (1)(d) UCC
CN	Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union	Article 71 (1)(e) UCC, Article 138 UCC IA
DA	Costs of transport after arrival at the place of introduction	Article 72 (a) UCC
DB	Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation	Article 72 (b) UCC
DC	Interest charges	Article 72 (c) UCC
DD	Charges for the right to reproduce the imported goods in the European Union	Article 72 (d) UCC
DE	Buying commissions	Article 72 (e) UCC
DF	Import duties or other charges payable in the Union for reason of the import or sale of goods	Article 72 (f) UCC
DG	Payments made by the buyer for the right to distribute or resale the imported goods	Article 72 (g) UCC
EA	Transaction value of identical goods method	Article 74 (2)(a) UCC, Article 141 UCC IA
EB	Transaction value of similar goods method	Article 74 (2)(b) UCC, Article 141 UCC IA
EC	Deductive value method	Article 74 (2)(c) UCC, Article 142 UCC IA
ED	Computed value method	Article 74 (2)(d) UCC, Article 143 UCC IA
EE	Fall-back method	Article 74 (3) UCC, Article 144 UCC IA
FA	Others than those covered by the BVI scope codes CA-EE

CL-6308

The available codes for D.E. 63 08 000 008 (Invalidation reason / Code):

Code	Description
67	Annulled
68	Invalidated due to a Union measure
69	Revocation due to providing the inappropriate method of customs valuation or criteria, and application thereof, to be used for determining the customs value of goods
70	Revocation for reasons other than providing the appropriate method of customs valuation or criteria, and application thereof, to be used for determining the customs value of goods
71	Invalidation due to non-compliance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade, or with the decisions adopted for the interpretation of that Agreement by the Committee on Customs Valuation

CL-4403

The available codes for D.E. 44 03 000 008 (Role(s) of the applicant in the international supply chain / Code):

Code	Role	Description
CA	Carrier	Party undertaking or arranging transport of goods between named points.
CB	Customs broker	Agent or representative or a professional Customs clearing agent who deals directly with Customs on behalf of the importer or exporter. The code can be used also for economic operators who acts as agents/representatives also for other purposes (e.g. carrier’s agent).
CF	Container operator	Party to whom the possession of specified property (e.g. container) has been conveyed for a period of time in return for rental payments.
CS	Consolidator	Party consolidating various consignments, payments, services, etc.
DEP	Stevedore	A party which handles the loading and unloading of marine vessels from one or several terminals.
EX	Exporter	Party who makes, or on whose behalf the export declaration is made, and who is the owner of the goods or has similar rights of disposal over them at the time when the declaration is accepted.
FW	Freight forwarder	Party arranging forwarding of goods.
HR	Shipping line service	Identifies the shipping line service organisation.
IM	Importer	Party who makes, or on whose behalf a Customs clearing agent or other authorised person makes an import declaration. This may include a person who has possession of the goods or to whom the goods are consigned.
MF	Manufacturer of goods	Party who manufactures goods. This code should be used only if the economic operator manufacturers the goods. It does not cover cases where the economic operator is only involved in trading with the goods (e.g. exporting, importing).
TR	Terminal operator	A party which handles the loading and unloading of marine vessels.
WH	Warehouse keeper	Party taking responsibility for goods entered into a warehouse. This code should be used also by economic operators who operate other type of storage facilities (e.g. temporary storage, free zone, etc.).
999	Others	Other than the above specified.

CL-4412

The available codes for D.E. 44 12 000 288 (Applicant size code / Size code):

Code	Description
1	Micro
2	Small
3	Medium
4	Large
5	Natural person

Small and medium-sized enterprises (SMEs) are defined in the EU recommendation 2003/361 (Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (notified under document number C(2003) 1422)).

CL-4602-1

The available codes for D.E. 46 02 000 257 (Reference amount per customs procedure / Procedure code):

Code	Description
01	The authorisation is intended to be used in the context of release for free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC or Directive 2008/118/EC are applicable and parts of that territory in which those provisions do not apply, or in the context of trade between the parts of that territory where those provisions do not apply
07	The authorisation is intended to be used in the context of release of goods for free circulation simultaneously placed under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid
40	The authorisation is intended to be used in the context of — Simultaneous release for free circulation and home use of goods. — Entry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union. — Entry for home use of goods in the context of trade referred to in Article 1(3) of the code, Official Journal of the European Union L 63, 23.2.2021, p. 450.
42	The authorisation is intended to be used in the context of — Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise-duty suspension. — Entry for home use of Union goods, in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC and Directive 2008/118/EC are not applicable and parts of that territory in which those provisions are applicable, which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.
43	The authorisation is intended to be used in the context of simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States.
44	The authorisation is intended to be used in the context of — End-use — Release for free circulation and home use under a duty exemption or at a reduced rate of duty on account of their specific use.
45	The authorisation is intended to be used in the context of release of goods for free circulation and partial entry for home use for either VAT or excise duties and their placing in a warehouse other than customs warehouses.
46	The authorisation is intended to be used in the context of import of processed products obtained from equivalent goods under the outward- processing procedure before exportation of goods they are replacing.
48	The authorisation is intended to be used in the context of entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods.
51	The authorisation is intended to be used in the context of placing goods under inward processing procedure.
53	The authorisation is intended to be used in the context of placing of goods under temporary admission.
61	The authorisation is intended to be used in the context of re-importation with simultaneous release for free circulation and home use of goods.
63	The authorisation is intended to be used in the context of re-importation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension
68	The authorisation is intended to be used in the context of re-importation with partial entry for home use and simultaneous release for free circulation and placing of goods under warehousing other than customs warehousing procedure.
80	The authorisation is intended to be used in the context of transit procedure
XX	The authorisation is intended to be used for the operation of a temporary storage facility
XR	The authorisation is intended to be used for the operation of customs warehouses, for a public customs warehouse type I
XS	The authorisation is intended to be used for the operation of customs warehouses, for a public customs warehouse type II
XU	The authorisation is intended to be used for the operation of customs warehouses, for a private customs warehouse

CL-4602-2

The available codes for D.E. 46 02 030 289 (Reference amount per customs procedure / Average period between placing under and discharge of the procedure / Type of average period):

Code	Description
1	Days
2	Months
3	Weeks

CL-4603

The following codes are available for D.E. 46 03 000 299 (Time-limit for payment / Time-limit code):

Code	Description
1	Normal period before payment, i.e. maximum 10 days following the notification to the debtor of the customs debt in accordance with Article 108 of the Code
2	Deferred payment (Article 110 of the Code)
3	Both (normal and deferred payment)

CL-4604

The available codes for D.E. 46 04 000 291 (Level of guarantee / Level of guarantee code):

Code	Description
To cover existing customs debts and, where applicable, other charges (Ax):	To cover existing customs debts and, where applicable, other charges (Ax):
AA	100 % of the relevant part of the reference amount
AB	30 % of the relevant part of the reference amount
To cover potential customs debts and, where applicable, other charges (Bx):	To cover potential customs debts and, where applicable, other charges (Bx):
BA	100 % of the relevant part of the reference amount
BB	50 % of the relevant part of the reference amount
BC	30 % of the relevant part of the reference amount
BD	0 % of the relevant part of the reference amount

CL-4605

The available codes for D.E. 46 05 010 292 (Form of the guarantee / Guarantee form / Guarantee form):

Code	Description
1	Cash deposit
2	Undertaking given by a guarantor
Other forms as specified in Article 83 of Delegated Regulation (EU) 2015/2446 (3)*	Other forms as specified in Article 83 of Delegated Regulation (EU) 2015/2446 (3)*
31	The creation of a mortgage, a charge on land, an antichresis or other right deemed equivalent to a right pertaining to immovable property;
32	The cession of a claim, the pledging, with or without surrendering possession, of goods, securities or claims or a savings bank book or entry in the national debt register;
33	The assumption of joint contractual liability for the full amount of the debt by a third party approved for that purpose by the customs authorities or the lodging of a bill of exchange the payment of which is guaranteed by such third party;
34	A cash deposit or means of payment deemed equivalent thereto other than in euro or the currency of the Member State in which the guarantee is required;
35	Participation, subject to payment of a contribution, in a general guarantee scheme administered by the customs authorities.

CL-4701

The available codes for D.E. 47 01 000 002 (Type of deferment of payment / Type):

Code	Description
1	Article 110(b) of the Code, i.e. globally in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1) during a fixed period that does not exceed 31 days
2	Article 110(c) of the Code, i.e. globally in respect of all amounts of import or export duty forming a single entry in accordance with the second subparagraph of Article 105(1)

CL-4702

The available codes for D.E. 47 02 000 002 (Aggregation period / Type):

Code	Description
1	Calendar month (Article 111 (6) second subparagraph of the Code)
2	Calendar week (Article 111 (6) first subparagraph of the Code)
3	Calendar days (Article 111 (5) of the Code)

CL-4809

The available codes for D.E. 48 09 000 304 (Legal basis / Legal basis code):

Code	Description	Legal basis
A	Overcharged amounts of import or export duty	Article 117 of the Code
B	Defective goods or goods not complying with the terms of the contract	Article 118 of the Code
C	Error by the competent authorities	Article 119 of the Code
D	Equity	Article 120 of the Code
E	Amount of import or export duty paid in relation with a customs declaration invalidated in accordance with Article 174 of the Code	Article 116(1) of the Code

CL-4901

The available codes for D.E. 49 01 000 306 (Movement of goods / Legal base code), for goods under temporary storage:

Code	Description (Legal basis)
A	Article 148(5)(a) of the Code
B	Article 148(5)(b) of the Code
C	Article 148(5)(c) of the Code

CL-5001

The available codes for D.E. 50 01 000 307 (Member State(s) concerned by the regular shipping service / Qualifier):

Code	Description
0	involved Member States;
1	potentially involved Member States.

CL-5308

The available codes for D.E. 53 08 000 002 (Tax representative status code / Type):

Code	Description
1	the applicant is acting in his own name and on his own behalf;
2	a tax representative is acting on behalf of the applicant.

CL-5601

The available codes for D.E. 56 01 000 002 (Economic activity / Type):

Code	Description
1	Importation
2	Carriage
3	Storage
4	Handling

CL-5801

The available codes for D.E. 58 01 000 312 (Standard exchange system / Type of standard exchange system):

Code	Description
1	Standard exchange system without prior importation of replacement products
2	Standard exchange system with prior importation of replacement products

CL-5802

The available codes for D.E. 58 02 000 008 (Replacement products / Code):

Code	Description
4	Taking of samples, illustrations or technical descriptions
5	Carrying out of analyses
7	Other means of identification (provide an explanation on the means of identification to be used)

ANNEX B

FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS REFERRED TO IN ARTICLE 2(2)

INTRODUCTORY NOTES

• (1)The formats, codes and, if applicable, the structure of the data elements included in this Annex are applicable in relation with the data requirements for declarations, notifications and proof of the customs status of Union goods as provided for in Annex B to Delegated Regulation (EU) 2015/2446.

• (2)The formats, codes and, if applicable, the structure of the data elements defined in this Annex shall apply to declarations, notifications and proof of the customs status of Union goods made by using an electronic data processing technique.

• (3)The cardinality at the level of the declaration header (D) included in the table in Title I of this Annex indicates how many times the data element may be used at the level of the declaration header within a declaration, notification or proof of the customs status of Union goods.

• (4)The cardinality at Master Consignment level (MC) included in the table in Title I of this Annex indicates how many times the data element may be used at the Master Consignment level.

• (5)The cardinality at Master Consignment Goods Item level (MI) included in the table in Title I of this Annex indicates how many times the data element may be used at the Master Consignment Goods Item level.

• (6)The cardinality at House Consignment level (HC) included in the table in Title I of this Annex indicates how many times the data element may be used at the House Consignment level.

• (7)The cardinality at House Consignment Goods Item level (HI) included in the table in Title I of this Annex indicates how many times the data element may be used at House Consignment Goods Item level.

• (8)The cardinality at Goods Shipment level (GS) included in the table in Title I of this Annex indicates how many times the data element may be used at Goods Shipment level.

• (9)The cardinality at Goods Item level (SI) included in the table in Title I of this Annex indicates how many times the data element may be used at Goods Item level.

• (10)Whenever the information in a declaration, notification or proof of the customs status of Union goods dealt with in Annex B to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title II or national codes, where foreseen, shall be applied.

• (11)National codes can be used by Member States for data elements 11 10 000 000 Additional procedure, 12 01 000 000 Previous document (sub-element 12 01 002 000 Type and sub-element 12 01 005 000 Measurement unit and qualifier), 12 02 000 000 Additional information (sub-element 12 02 008 000 Code), 12 03 000 000 Supporting document (sub-elements 12 03 002 000 Type and 12 03 005 000 Measurement unit and qualifier), 12 04 000 000 Additional reference (sub-element 12 04 002 000 Type), 14 03 000 000 Duties and taxes (sub-element 14 03 039 000 Tax type and sub-element 14 03 040 005 Measurement unit and qualifier), 18 09 000 000 Commodity code (sub-element 18 09 060 000 National additional code), 16 04 000 000 Region of destination and 16 10 000 000 Region of dispatch. Member States shall notify the Commission of the list of national codes used for these data elements. The Commission shall publish the list of those codes.

• (12)The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:

• a alphabetic

• n numeric

• an alphanumeric

• The number following the code indicates the admissible data length.

• The following applies:

• The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.

• Examples of field lengths and formats:

• a1 1 alphabetic character, fixed length

• n2 2 numeric characters, fixed length

• an3 3 alphanumeric, fixed length

• a..4 up to 4 alphabetic characters

• n..5 up to 5 numeric characters

• an..6 up to 6 alphanumeric characters

• n..7,2 up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float

• (13)The following references to codelists defined in international standards or in EU-legal acts are used:

No.	Short name	Source	Definition
1	Package Type Code	UN/ECE Recommendation 21	Package Type Code as defined in the latest version of Annex IV to UN/ECE Recommendation 21
2	Currency Code	ISO 4217	Three-letter alphabetic code defined by International Standard ISO 4217
3	GEONOM Code	Commission Implementing Regulation (EU) 2020/1470 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics	The Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2). In the context of transit operations and Entry Summary Declaration, the ISO 3166- alpha-2 country code shall be used and the code ‘XI’ shall be used for Northern Ireland, where applicable.
4	UN/LOCODE	UNECE Recommendation No. 16	UN/LOCODE as defined in UNECE Recommendation No. 16
5	UN Number	ADR agreement	UN Number as set out in Annex A, Part 3, Table A (Dangerous Goods List) to the European Agreement Concerning the International Carriage of Dangerous Goods by Road
6	Code for Types of Means of Transport	UNECE Recommendation No. 28	Code for types of means of transport as defined in UNECE Recommendation No. 28
7	Code for nature of transaction	Commission Implementing Regulation (EU) 2020/1197 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics	Code for nature of transaction as defined in Table 1 of Part C to Annex I, Part C, to the Commission Implementing Regulation (EU) 2020/1197 (OJ L 271, 18.8.2020, p. 1).
8	UPU item nature indication codes	UPU standards code-list 136	UPU (Universal Postal Union) item nature indication codes as specified in UPU standards code list 136
9	CUS codes	ECICS (European Customs Inventory of Chemical Substances)	Customs Union and Statistics (CUS) number assigned within the European Customs Inventory of Chemical Substances (ECICS) to mainly chemical substances and preparations.

• (14)The following symbols are used in Titles I and II where the applicability of a provision is deferred:

Symbol	Symbol description
*	Shall apply from 22 January 2025
***	Shall apply from 1 March 2027
	Shall apply from 1 March 2028
°	Shall be deleted as from 22 January 2025
°°°	Shall be deleted as from 1 March 2027
°°°°	Shall be deleted as from 1 March 2028

• Where a provision in this Annex is marked with , **, , Annex B to Commission Implementing Regulation (EU) 2015/2447 as amended by Commission Implementing Regulation 2021/235 ([^E0033]) shall apply until the date set out in this table.

TITLE I

FORMATS AND CARDINALITY OF THE COMMON DATA REQUIREMENTS FOR DECLARATIONS AND NOTIFICATIONS

CHAPTER 1

FORMATS