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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

Type Implementing Regulation
Publication 2015-12-29
Last updated 2026-07-01
State In force
Department European Commission
Source EUR-Lex
articles 355
Reform history JSON API
Data element/ class Data sub-element/ sub-class Data sub-element number Data element/class name Data sub-element/sub-class name Data sub-element name Format Code-list in Title II (Y/N) Notes
11 01 000 000 Declaration type an..5 Y
11 02 000 000 Additional declaration type a1 Y
11 03 000 000 Goods item number n..5 N
11 04 00 0000 Specific circumstance indicator an..3*** Y
11 05 000 000 Re-entry indicator n1 Y
11 06 000 000 Split Consignment N
11 06 001 000 Split consignment indicator n1 Y
11 06 002 000 Previous MRN an18 N
11 07 000 000 Security n1 Y
11 08 000 000 Reduced dataset indicator n1 Y
11 09 000 000 Procedure N
11 09 001 000 Requested procedure an2 Y
11 09 002 000 Previous procedure an2 Y
11 10 000 000 Additional procedure an3 Y The Union codes are further specified in Title II. Member States may define national codes. National codes must have the format n1an2.
11 11 000 000 Declaration goods item number n..5 N
12 01 000 000 Previous document N
12 01 001 000 Reference number an..70 Y
12 01 002 000 Type an4 N The codes can be found in the TARIC database format of a1an3. If no such codes are available in TARIC, Member States may define national codes. National codes must have the format n1an3.
12 01 003 000 Type of packages an2 N Package type code as referred to in introductory note 13 number 1.
12 01 004 000 Number of packages n..8 N
12 01 005 000 Measurement unit and qualifier an..4 N The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.
12 01 006 000 Quantity n..16,6 N
12 01 079 000 Complement of information an..35 N
12 01 007 000 Goods item number*** n..5 N
12 02 000 000 Additional information N
12 02 008 000 Code an5 Y The Union codes are further specified in Title II. Member States may define national codes. National codes must have the format a1an4.
12 02 009 000 Text an..512 N
12 03 000 000 Supporting document N
12 03 001 000 Reference number an..70 N
12 03 002 000 Type an4 N The codes for Union or international documents, certificates and authorisations can be found in the TARIC database. Their format is a1an3. For national documents, certificates and authorisations, Member States may define national codes. National codes must have the format n1an3.
12 03 010 000 Issuing Authority name an..70 N
12 03 005 000 Measurement unit and qualifier an..4 N The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.
12 03 006 000 Quantity n..16,6 N
12 03 011 000 Date of validity an..19 N
12 03 012 000 Currency a3 N Currency code as referred to in introductory note 13 number 2.
12 03 013 000 Document Line Item Number n..5 N
12 03 014 000 Amount n..16,2 N
12 03 079 000 Complement of information an..35 N
12 04 000 000 Additional reference N
12 04 001 000 Reference number an..70 N
12 04 002 000 Type an4 N Union codes can be found in the TARIC database. Their format is a1an3. Member States may define national codes. National codes must have the format n1an3.
12 05 000 000 Transport document N
12 05 001 000 Reference number an..70 N
12 05 002 000 Type an4 N The codes can be found in the TARIC database.
12 06 000 000 TIR Carnet number an..12 N
12 07 000 000 Referral request reference an..17 N
12 08 000 000 Reference number/UCR an..35 N
12 09 000 000 LRN an..22 N
12 10 000 000 Deferred payment an..35 N
12 11 000 000 Warehouse N
12 11 002 000 Type a1 Y
12 11 015 000 Identifier an..35 N
12 12 000 000 Authorisation N
12 12 002 000 Type an..4 N The codes can be found in the TARIC database.
12 12 001 000 Reference Number an..35 N
12 12 080 000 Holder of authorisation an..17 N The structure of the EORI number is defined in Title II of Annex 12-01.
12 13 000 000 Proof request type n1 Y
13 01 000 000 Exporter N
13 01 016 000 Name an..70 N
13 01 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II.
13 01 018 000 Address N
13 01 018 019 Street and number an..70 N
13 01 018 020 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
13 01 018 021 Postcode an..17 N
13 01 018 022 City an..35 N
13 02 000 000 Consignor N
13 02 016 000 Name an..70 N
13 02 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number.
13 02 028 000 Type of person n1 Y
13 02 018 000 Address N
13 02 018 019 Street and number an..70 N
13 02 018 023 Street an..70 N
13 02 018 024 Street additional line an..70 N
13 02 018 025 Number an..35 N
13 02 018 026 P.O. box an..70 N
13 02 018 027 Sub-division an..35 N
13 02 018 020 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
13 02 018 021 Postcode an..17 N
13 02 018 022 City an..35 N
13 02 029 000 Communication N
13 02 029 015 Identifier an..512 N
13 02 029 002 Type an..3 Y
13 02 074 000 Contact person
13 02 074 016 Name an..70 N
13 02 074 075 Phone number an..35 N
13 02 074 076 E-mail address an..256 N
13 03 000 000 Consignee N
13 03 016 000 Name an..70 N
13 03 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number.
13 03 028 000 Type of person n1 Y The Type of person code as defined in Title II for D.E. 13 02 028 000 (Consignor Type of Person) shall be used.
13 03 018 000 Address N
13 03 018 019 Street and number an..70 N
13 03 018 023 Street an..70 N
13 03 018 024 Street additional line an..70 N
13 03 018 025 Number an..35 N
13 03 018 026 P.O. box an..70 N
13 03 018 027 Sub-division an..35 N
13 03 018 020 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
13 03 018 021 Postcode an..17 N
13 03 018 022 City an..35 N
13 03 029 000 Communication N
13 03 029 015 Identifier an..512 N
13 03 029 002 Type an..3 Y The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor CommunicationType) shall be used.
13 04 000 000 Importer N
13 04 016 000 Name an..70 N
13 04 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01.
13 04 018 000 Address N
13 04 018 019 Street and number an..70 N
13 04 018 020 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
13 04 018 021 Postcode an..17 N
13 04 018 022 City an..35 N
13 05 000 000 Declarant N
13 05 016 000 Name an..70 N
13 05 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01.
13 05 018 000 Address N
13 05 018 019 Street and number an..70 N
13 05 018 023 Street an..70 N
13 05 018 024 Street additional line an..70 N
13 05 018 025 Number an..35 N
13 05 018 026 P.O. box an..70 N
13 05 018 027 Sub-division an..35 N
13 05 018 020 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
13 05 018 021 Postcode an..17 N
13 05 018 022 City an..35 N
13 05 029 000 Communication N
13 05 029 015 Identifier an..512 N
13 05 029 002 Type an..3 Y The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor CommunicationType) shall be used.
13 05 074 000 Contact person N
13 05 074 016 Name an..70 N
13 05 074 075 Phone number an..35 N
13 05 074 076 E-mail address an..256 N
13 06 000 000 Representative N
13 06 016 000 Name an..70 N
13 06 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number
13 06 030 000 Status n1 Y
13 06 018 000 Address N
13 06 018 023 Street an..70 N
13 06 018 024 Street additional line an..70 N
13 06 018 025 Number an..35 N
13 06 018 026 P.O. box an..70 N
13 06 018 027 Sub-division an..35 N
13 06 018 020 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
13 06 018 021 Postcode an..17 N
13 06 018 022 City an..35 N
13 06 029028 Communication N
13 06 029 015 Identifier an..512 N
13 06 029 002 Type an..3 Y The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor CommunicationType) shall be used.
13 06 074 000 Contact person N
13 06 074 016 Name an..70 N
13 06 074 075 Phone number an..35 N
13 06 074 076 E-mail address an..256 N
13 07 000 000 Holder of the transit procedure N
13 07 016 000 Name an..70 N
13 07 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01.
13 07 078 000 TIR Holder identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number
13 07 018 000 Address N
13 07 018 019 Street and number an..70 N
13 07 018 020 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
13 07 018 021 Postcode an..17 N
13 07 018 022 City an..35 N
13 07 074 000 Contact person N
13 07 074 016 Name an..70 N
13 07 074 075 Phone number an..35 N
13 07 074 076 E-mail address an..256 N
13 08 000 000 Seller N
13 08 016 000 Name an..70 N
13 08 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number.
13 08 028 000 Type of person n1 Y The Type of person code as defined in Title II for D.E. 13 02 028 000 (Consignor Type of Person) shall be used.
13 08 018 000 Address N
13 08 018 019 Street and number an..70 N
13 08 018 023 Street an..70 N
13 08 018 024 Street additional line an..70 N
13 08 018 025 Number an..35 N
13 08 018 026 P.O. box an..70 N
13 08 018 027 Sub-division an..35 N
13 08 018 020 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
13 08 018 021 Postcode an..17 N
13 08 018 022 City an..35 N
13 08 029 000 Communication N
13 08 029 015 Identifier an..512 N
13 08 029 002 Type an..3 Y The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor CommunicationType) shall be used.
13 09 000 000 Buyer N
13 09 016 000 Name an..70 N
13 09 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number.
13 09 028 000 Type of person n1 Y The Type of person code as defined in Title II for D.E. 13 02 028 000 (Consignor Type of Person) shall be used.
13 09 018 000 Address N
13 09 018 019 Street and number an..70 N
13 09 018 023 Street an..70 N
13 09 018 024 Street additional line an..70 N
13 09 018 025 Number an..35 N
13 09 018 026 P.O. box an..70 N
13 09 018 027 Sub-division an..35 N
13 09 018 020 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
13 09 018 021 Postcode an..17 N
13 09 018 022 City an..35 N
13 09 029 000 Communication N
13 09 029 015 Identifier an..512 N
13 09 029 002 Type an..3 Y The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor CommunicationType) shall be used.
13 10 000 000 Person notifying the arrival N
13 10 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01.
13 10 029 000 Communication N
13 10 029 015 Identifier an..512 N
13 10 029 002 Type an..3 Y The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor- Communication-Type) shall be used.
13 11 000 000 Person presenting the goods N
13 11 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01.
13 12 000 000 Carrier N
13 12 016 000 Name an..70 N
13 12 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number.
13 12 018 000 Address N
13 12 018 023 Street an..70 N
13 12 018 024 Street additional line an..70 N
13 12 018 025 Number an..35 N
13 12 018 026 P.O. box an..70 N
13 12 018 027 Sub-division an..35 N
13 12 018 020 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
13 12 018 021 Postcode an..17 N
13 12 018 022 City an..35 N
13 12 029 000 Communication N
13 12 029 015 Identifier an..512 N
13 12 029 002 Type an..3 Y The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor- Communication- Type) shall be used.
13 12 074 000 Contact person N
13 12 074 016 Name an..70 N
13 12 074 075 Phone number an..35 N
13 12 074 076 E-mail address an..256 N
13 13 000 000 Notify party N
13 13 016 000 Name an..70 N
13 13 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number.
13 13 028 000 Type of person n1 Y The Type of person code as defined in Title II for D.E. 13 02 028 000 (Consignor Type of Person) shall be used.
13 13 018 000 Address N
13 13 018 023 Street an..70 N
13 13 018 024 Street additional line an..70 N
13 13 018 025 Number an..35 N
13 13 018 026 P.O. box an..70 N
13 13 018 027 Sub-division an..35 N
13 13 018 020 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
13 13 018 021 Postcode an..17 N
13 13 018 022 City an..35 N
13 13 029 000 Communication N
13 13 029 015 Identifier an..512 N
13 13 029 002 Type an..3 Y The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor CommunicationType) shall be used.
13 14 000 000 Additional supply chain actor N
13 14 031 000 Role a..3 Y
13 14 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number.
13 15 000 000 Supplementary declarant N
13 15 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01.
13 15 032 000 Supplementary filing type an..3 Y
13 16 000 000 Additional fiscal reference N
13 16 031 000 Role an3 Y
13 16 034 000 Fiscal reference identification number an..17 N
13 17 000 000 Person lodging the customs goods manifest N
13 17 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01
13 18 000 000 Person requesting a proof of the customs status of Union goods N
13 18 016 000 Name an..70 N
13 18 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01
13 18 018 000 Address N
13 18 018 019 Street and number an..70 N
13 18 018 020 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
13 18 018 021 Postcode an..17 N
13 18 018 022 City an..35 N
13 18 074 000 Contact person N
13 18 074 016 Name an..70 N
13 18 074 075 Phone number an..35 N
13 18 074 076 E-mail address an..256 N
13 19 000 000 Person notifying the arrival of goods following movement under temporary storage N
13 19 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01
13 20 000 000 Person providing a guarantee N
13 20 017 000 Identification number an..17 The structure of the EORI number is defined in Title II of Annex 12-01
13 21 000 000 Person paying the customs duty N
13 21 017 000 Identification number an..17 The structure of the EORI number is defined in Title II of Annex 12-01
13 22 000 000 NEW Person presenting the goods to customs
13 22 016 000 Name an..70 N
13 22 017 000 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number.
13 22 018 000 Address N
13 22 018 019 Street and number an..70 N
13 22 018 020 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
13 22 018 021 Postcode an..17 N
13 22 018 022 City an..35 N
13 22 074 000 Contact person N
13 22 074 016 Name an..70 N
13 22 074 075 Phone number an..35 N
13 22 074 076 E-mail address an..256 N
14 01 000 000 Delivery terms N
14 01 035 000 INCOTERM code a3 Y The codes and headings describing the commercial contract are defined in Title II.
14 01 009 000 Text an..512 N
14 01 036 000 UN/LOCODE an..17 N UN/LOCODE as referred to in introductory note 13 number 4.
14 01 020 000 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
14 01 037 000 Location an..35 N
14 02 000 000 Transport charges N
14 02 038 000 Method of payment a1 Y
14 03 000 000 Duties and taxes N
14 03 039 000 Tax type an3 Y The Union codes are further specified in Title II. Member States may define national codes. National codes must have the format n1an2.
14 03 038 000 Method of payment a1 Y
14 03 042 000 Payable tax amount n..16,2 N
14 03 040 000 Tax base N
14 03 040 041 Tax rate n..17,3 N
14 03 040 005 Measurement unit and qualifier an..4 N The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.
14 03 040 006 Quantity n..16,6 N
14 03 040 012 Currency a3 N Currency code as referred to in introductory note 13 number 2.
14 03 040 014 Amount n..16,2 N
14 03 040 043 Tax amount n..16,6 N
14 16 000 000 Total duties and taxes amount n..16,2 N
14 17 000 000 Internal currency unit a3 N Currency code as referred to in introductory note 13 number 2.
14 04 000 000 Additions and deductions N
14 04 008 000 Code a2 Y
14 04 012 000 Currency a3 N Currency code as referred to in introductory note 13 number 2
14 04 014 000 Amount n..16,2 N
14 05 000 000 Invoice currency a3 N Currency code as referred to in introductory note 13 number 2.
14 06 000 000 Total amount invoiced n..16,2 N
14 07 000 000 Valuation indicators an4 Y
14 08 000 000 Item amount invoiced n..16,2 N
14 09 000 000 Exchange rate n..12,5 N
14 10 000 000 Valuation method n1 Y
14 11 000 000 Preference n3 Y
14 12 000 000 Postal value N
14 12 012 000 Currency a3 N Currency code as referred to in introductory note 13 number 2.
14 12 0140 00 Amount n..16,2 N
14 13 000 000 Postal charges N
14 13 012 000 Currency a3 N Currency code as referred to in introductory note 13 number 2.
14 13 014 000 Amount n..16,2 N
14 14 000 000 Intrinsic value N
14 14 012 000 Currency a3 N Currency code as referred to in introductory note 13 number 2.
14 14 014 000 Amount n..16,2 N
14 15 000 000 Transport and insurance costs to the destination N
14 15 012 000 Currency a3 N Currency code as referred to in introductory note 13 number 2.
14 15 014 000 Amount n..16,2 N
15 01 000 000 Estimated date and time of departure an..19 N
15 02 000 000 Actual date and time of departure an..19 N
15 03 000 000 Estimated date and time of arrival an..19 N
15 04 000 000 Estimated date and time of arrival at the port of unloading an..19 N
15 05 000 000 Actual date and time of arrival an..19 N
15 06 000 000 Declaration date an..19 N
15 07 000 000 Requested validity of the proof N
15 07 082 000 Number of days n..3 N
15 07 083 000 Justification an..512 N
15 08 000 000 Date and time of presentation of the goods an..19 N
15 09 000 000 Date of acceptance an..19 N
15 10 000 000*** Actual date of export*** an..19*** N***
15 11 000 000 Limit date an..19 N
16 02 000 000 Addressed Member State N
16 02 020 000 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
16 03 000 000 Country of destination a2 N GEONOM code as referred to in introductory note 13 number 3. In the context of transit operations, The ISO 3166- alpha-2 country code shall be used
16 04 000 000 Region of destination an..35 N Codes are defined by the Member State concerned.
16 05 000 000 Place of delivery N
16 05 036 000 UN/LOCODE an..17 N UN/LOCODE as referred to in introductory note 13 number 4.
16 05 020 000 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
16 05 037 000 Location an..35 N
16 06 000 000 Country of dispatch a2 N GEONOM code as referred to in introductory note 13 number 3.
16 07 000 000 Country of export a2 N GEONOM code as referred to in introductory note 13 number 3.
16 08 000 000 Country of origin a2 N GEONOM code as referred to in introductory note 13 number 3.
16 09 000 000 Region or country of preferential origin/status an..4 N GEONOM code as referred to in introductory note 13 number 3. Where the proof of origin refers to a region/group of countries, use the numeric identifier codes specified in the integrated tariff established in accordance with Article 2 of Council (EEC) Regulation No 2658/87.
16 10 000 000 Region of dispatch an..9 N Codes are defined by the Member State concerned.
16 11 000 000 Countries of routing of means of transport N
16 11 020 000 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
16 12 000 000 Country of routing of consignment N
16 12 020 000 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
16 13 000 000 Place of loading N
16 13 036 000 UN/LOCODE an..17 N UN/LOCODE as referred to in introductory note 13 number 4.
16 13 020 000 Country a2 N Where the place of loading is not coded according to the UN/LOCODE, the country where the place of loading is located is identified by the GEONOM code as referred to in introductory note 13 number 3.
16 13 037 000 Location an..35 N
16 14 000 000 Place of unloading N
16 14 036 000 UN/LOCODE an..17 N UN/LOCODE as referred to in introductory note 13 number 4.
16 14 020 000 Country a2 N Where the place of unloading is not coded according to the UN/LOCODE, the country where the place of unloading is located is identified by the GEONOM code as referred to in introductory note 13 number 3.
16 14 037 000 Location an..35 N
16 15 000 000 Location of goods N Only one type for location of goods can be used.
16 15 045 000 Type of location a1 Y
16 15 046 000 Qualifier of identification a1 Y
16 15 036 000 UN/LOCODE an..17 N UN/LOCODE as referred to in introductory note 13 number 4.
16 15 047 000 Customs office N
16 15 047 001 Reference number an8 N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number
16 15 048 000 GNSS N
16 15 048 049 Latitude an..17 N
16 15 048 050 Longitude an..17 N
16 15 051 000 Economic operator N
16 15 051 017 Identification number an..17 N The structure of the EORI number is defined in Title II of Annex 12-01.
16 15 052 000 Authorisation number an..35 N
16 15 053 000 Additional identifier an..8*** N
16 15 018 000 Address N
16 15 018 019 Street and number an..70 N
16 15 018 021 Postcode an..17 N
16 15 018 022 City an..35 N
16 15 018 020 Country a2 N GEONOM code as referred to in introductory note 13 number 3.
16 15 081 000 Postcode Address
16 15 081 021 Postcode an..17 N
16 15 081 025 House number an..35 N
16 15 081 020 Country a2 N
16 15 074 000 Contact person N
16 15 074 016 Name an..70 N
16 15 074 075 Phone number an..35 N
16 15 074 076 E-mail address an..256 N
16 16 000 000 Place of acceptance N
16 16 036 000 UN/LOCODE an..17 N UN/LOCODE as referred to in introductory note 13 number 4.
16 16 020 000 Country a2 N Where the place of acceptance is not coded according to the UN/LOCODE, the country where the place of acceptance is located is identified by the GEONOM code as referred to in introductory note 13 number 3.
16 16 037 000 Location an..35 N
16 17 000 000 Prescribed itinerary *** n1 Y
17 01 000 000 Customs office of exit N
17 01 001 000 Reference number an8 N The structure of the customs office identifier is defined in Title II.
17 02 000 000 Customs office of export N
17 02 001 000 Reference number an8 N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number
17 03 000 000 Customs office of departure N
17 03 001 000 Reference number an8 N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number
17 04 000 000 Customs office of transit N
17 04 001 000 Reference number an8 N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number
17 05 000 000 Customs office of destination N
17 05 001 000 Reference number an8 N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number
17 06 000 000 Customs office of exit for transit N
17 06 001 000 Reference number an8 N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number
17 07 000 000 Customs office of first entry N
17 07 001 000 Reference number an8 N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number
17 08 000 000 Actual Customs office of first entry N
17 08 001 000 Reference number an8 N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number
17 09 000 000 Customs office of presentation N
17 09 001 000 Reference number an8 N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number
17 10 000 000 Supervising customs office N
17 10 001 000 Reference number an8 N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number
18 01 000 000 Net mass n..16,6 N
18 02 000 000 Supplementary unit*** n..16,6 N
18 03 000 000 Total gross mass n..16,6 N
18 04 000 000 Gross mass n..16,6 N
18 05 000 000 Description of goods an..512 N
18 06 000 000 Packaging N
18 06 003 000 Type of packages an2 N Package type code as referred to in introductory note 13 number 1.
18 06 004 000 Number of packages n..8 N
18 06 054 000 Shipping marks an..512 N
18 07 000 000 Dangerous goods N
18 07 055 000 UN number an4 N UN number as referred to in introductory note 13 number 5.
18 08 000 000 CUS code an9 N CUS Code as referred to in introductory note 13 number 9
18 09 000 000 Commodity code N
18 09 056 000 Harmonized System sub-heading code an6 N
18 09 057 000 Combined nomenclature code an2 N
18 09 058 000 TARIC code an2 N To be completed in accordance with the TARIC code (two characters for the application of specific Union measures in respect of formalities to be completed at destination)
18 09 059 000 TARIC additional code an4 N To be completed in accordance with the TARIC codes (additional codes).
18 09 060 000 National additional code an..4 N Codes to be adopted by the Member States concerned
18 10 000 000 Type of goods a..3 N UPU Item nature indication codes as referred to in introductory note 13 number 8
19 01 000 000 Container indicator n1 Y
19 02 000 000 Conveyance reference number an..17 N
19 03 000 000 Mode of transport at the border n1 Y
19 04 000 000 Inland mode of transport n1 Y The codes provided for in Title II as regards D.E.19 03 000 000 Mode of transport at the border shall be used.
19 05 000 000 Departure transport means N
19 05 061 000 Type of identification n2 Y
19 05 017 000 Identification number an..35 N
19 05 062 000 Nationality a2 N GEONOM code as referred to in introductory note 13 number 3.
19 06 000 000 Arrival transport means —
19 06 061 000 Type of identification n2 Y The codes defined in Title II for D.E. 19 05 061 000 Type of identification shall be used for the type of identification.
19 06 017 000 Identification number an..35 N
19 07 000 000 Transport Equipment N
19 07 044 000 Goods reference n..5 N
19 07 063 000 Container identification number an..17 N
19 07 064 000 Container size and type identification an..10 Y
19 07 065 000 Container packed status an..3 Y
19 07 066 000 Container supplier type code an..3 Y
19 08 000 000 Active border transport means N
19 08 061 000 Type of identification n2 Y The codes defined in Title II for D.E. 19 05 061 000 Type of identification shall be used for the type of identification.
19 08 017 000 Identification number an..35 N
19 08 062 000 Nationality a2 N GEONOM code as referred to in introductory note 13 number 3.
19 08 067 000 Type of means of transport an..4 N Code for type of means of transport as referred to in introductory note 13 number 6.
19 08 084 000 Customs office at border an8 N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number
19 09 000 000 Passive border transport means N
19 09 061 000 Type of identification n2 Y The codes defined in Title II for D.E. 1905061000 Type of identification shall be used for the type of identification
19 09 017 000 Identification number an..35 N
19 09 062 000 Nationality a2 N GEONOM code as referred to in introductory note 13 number 3.
19 09 067 000 Type of means of transport an..4 N Code for type of means of transport as referred to in introductory note 13 number 6.
19 10 000 000 Seal N
19 10 068 000 Number of seals n..4 N
19 10 015 000 Identifier an..20 N
19 11 000 000 Receptacle identification number an..35 N
99 01 000 000 Quota order number an6 N
99 02 000 000 Guarantee type an1 Y
99 03 000 000 Guarantee reference N
99 03 069 000 GRN an..24 N
99 03 070 000 Access code an..4 N
99 03 012 000 Currency a3 N Currency code as referred to in introductory note 13 number 2.
99 03 071 000 Amount to be covered n..16,2 N
99 03 072 000 Customs office of guarantee an8 N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number
99 03 073 000 Other guarantee reference an..35 N
99 04 000 000 Specific guarantee reference an..35 N
99 05 000 000 Nature of transaction n..2 N Code for nature of transaction as referred to in introductory note 13 number 7.
99 06 000 000 Statistical value n..16,2 N

CHAPTER 2

CARDINALITIES

Cardinalities for Declaration levels
  • MC 1x (per declaration)
  • MI 9 999x (per MC)
  • HC 99 999x (per MC for entry)
  • HC 999x (per MC for transit)
  • HI 9 999x (per HC)
  • GS 1x (per declaration in export and import)
  • GS 9 999x (per recapitulative supplementary declaration)
  • GS 1x (per HC)
  • SI 9 999x (per GS)

Cardinalities for data classes

Data element/ class Data sub-element/ sub-class Data element/class name Data sub-element/ sub-class name Cardinality Declaration Cardinality MC Cardinality MI Cardinality HC Cardinality HI Cardinality GS Cardinality SI
11 01 000 000 Declaration type 1x 1x
11 02 000 000 Additional declaration type 1x
11 03 000 000 Goods item number 1x 1x 1x
11 04 000 000 Specific circumstance indicator 1x
11 05 000 000 Re-entry indicator 1x
11 06 000 000 Split Consignment 1x
11 06 001 000 Split consignment indicator 1x
11 06 002 000 Previous MRN 1x
11 07 000 000 Security 1x
11 08 000 000 Reduced dataset indicator 1x
11 09 000 000 Procedure 1x
11 09 001 000 Requested procedure 1x
11 09 002 000 Previous procedure 1x
11 10 000 000 Additional procedure 99x
11 11 000 000 Declaration goods item number 1x
12 01 000 000 Previous document 9 999x 9 999x 99x 99x 99x 99x 99x
12 01 001 000 Reference number 1x 1x 1x 1x 1x 1x 1x
12 01 002 000 Type 1x 1x 1x 1x 1x 1x 1x
12 01 003 000 Type of packages 1x 1x 1x
12 01 004 000 Number of packages 1x 1x 1x
12 01 005 000 Measurement unit and qualifier 1x 1x 1x
12 01 006 000 Quantity 1x 1x 1x
12 01 079 000 Complement of information 1x 1x 1x
12 01 007 000 Goods item number*** 1x 1x 1x 1x 1x
12 02 000 000 Additional information 99x 99x 99x 99x 99x 99x
12 02 008 000 Code 1x 1x 1x 1x 1x 1x
12 02 009 000 Text 1x 1x 1x 1x 1x 1x
12 03 000 000 Supporting document 99x 99x 99x 99x 99x 99x
12 03 001 000 Reference number 1x 1x 1x 1x 1x 1x
12 03 002 000 Type 1x 1x 1x 1x 1x 1x
12 03 010 000 Issuing Authority name 1x 1x
12 03 005 000 Measurement unit and qualifier 1x
12 03 006 000 Quantity 1x
12 03 011 000 Date of validity 1x 1x
12 03 012 000 Currency 1x
12 03 013 000 Document Line Item Number 1x 1x 1x 1x
12 03 014 000 Amount 1x
12 03 079 000 Complement of information 1x 1x
12 04 000 000 Additional reference 99x 99x 99x 99x 99x 99x
12 04 001 000 Reference number 1x 1x 1x 1x 1x
12 04 002 000 Type 1x 1x 1x 1x 1x 1x
12 05 000 000 Transport document 9 999x 99x 99x 99x 99x
12 05 001 000 Reference number 1x 1x 1x 1x 1x
12 05 002 000 Type 1x 1x 1x 1x 1x
12 06 000 000 TIR Carnet number 1x
12 07 000 000 Referral request reference 1x
12 08 000 000 Reference number/UCR 1x 1x 1x 1x 1x 1x
12 09 000 000 LRN 1x
12 10 000 000 Deferred payment 9x
12 11 000 000 Warehouse 1x 1x
12 11 002 000 Type 1x 1x
12 11 015 000 Identifier 1x 1x
12 12 000 000 Authorisation 99x 99x
12 12 002 000 Type 1x 1x
12 12 001 000 Reference Number 1x 1x
12 12 080 000 Holder of authorisation 1x 1x
12 13 000 000 Proof request type 1x
13 01 000 000 Exporter 1x 1x 1x
13 01 016 000 Name 1x 1x 1x
13 01 017 000 Identification number 1x 1x 1x
13 01 018 000 Address 1x 1x 1x
13 02 000 000 Consignor 1x 1x 1x 1x 1x
13 02 016 000 Name 1x 1x 1x 1x 1x
13 02 017 000 Identification number 1x 1x 1x 1x 1x
13 02 028 000 Type of person 1x 1x
13 02 018 000 Address 1x 1x 1x 1x 1x
13 02 029 000 Communication 9x 9x
13 02 074 000 Contact person 9x 9x
13 03 000 000 Consignee 1x 1x 1x 1x 1x 1x
13 03 016 000 Name 1x 1x 1x 1x 1x 1x
13 03 017 000 Identification number 1x 1x 1x 1x 1x 1x
13 03 028 000 Type of person 1x 1x
13 03 018 000 Address 1x 1x 1x 1x 1x 1x
13 03 029 000 Communication 9x 9x
13 04 000 000 Importer 1x
13 04 016 000 Name 1x
13 04 017 000 Identification number 1x
13 04 018 000 Address 1x
13 05 000 000 Declarant 1x
13 05 016 000 Name 1x
13 05 017 000 Identification number 1x
13 05 018 000 Address 1x
13 05 029 000 Communication 9x
13 05 074 000 Contact person 9x
13 06 000 000 Representative 1x
13 06 016 000 Name 1x
13 06 017 000 Identification number 1x
13 06 030 000 Status 1x
13 06 018 000 Address 1x
13 06 029 028 Communication 9x
13 06 074 000 Contact person 9x
13 07 000 000 Holder of the transit procedure 1x
13 07 016 000 Name 1x
13 07 017 000 Identification number 1x
13 07 078 000 TIR Holder identification number 1x
13 07 018 000 Address 1x
13 07 074 000 Contact person 1x
13 08 000 000 Seller 1x 1x
13 08 016 000 Name 1x 1x
13 08 017 000 Identification number 1x 1x
13 08 028 000 Type of person 1x 1x
13 08 018 000 Address 1x 1x
13 08 029 000 Communication 9x
13 09 000 000 Buyer 1x 1x
13 09 016 000 Name 1x 1x
13 09 017 000 Identification number 1x 1x
13 09 028 000 Type of person 1x 1x
13 09 018 000 Address 1x 1x
13 09 029 000 Communication 9x
13 10 000 000 Person notifying the arrival 1x
13 10 017 000 Identification number 1x
13 10 029 000 Communication 9x
13 11 000 000 Person presenting the goods 1x
13 11 017 000 Identification number 1x
13 12 000 000 Carrier 1x 1x
13 12 016 000 Name 1x
13 12 017 000 Identification number 1x 1x
13 12 018 000 Address 1x
13 12 029 000 Communication 9x
13 12 074 000 Contact person 9x
13 13 000 000 Notify party 1x 1x
13 13 016 000 Name 1x 1x
13 13 017 000 Identification number 1x 1x
13 13 028 000 Type of person 1x 1x
13 13 018 000 Address 1x 1x
13 13 029 000 Communication 9x 9x
13 14 000 000 Additional supply chain actor 99x 99x 99x 99x 99x 99x
13 14 031 000 Role 1x 1x 1x 1x 1x 1x
13 14 017 000 Identification number 1x 1x 1x 1x 1x 1x
13 15 000 000 Supplementary declarant 1x 1x
13 15 017 000 Identification number 1x 1x
13 15 032 000 Supplementary filing type 1x 1x
13 16 000 000 Additional fiscal reference 99x 99x
13 16 031 000 Role 1x 1x
13 16 034 000 Fiscal reference identification number 1x 1x
13 17 000 000 Person lodging the customs goods manifest 1x
13 17 017 000 Identification number 1x
13 18 000 000 Person requesting a proof of the customs status of Union goods 1x
13 18 016 000 Name 1x
13 18 017 000 Identification number 1x
13 18 018 000 Address 1x
13 18 074 000 Contact person 9x
13 19 000 000 Person notifyng the arrival of goods following movement under temporary storage 1x
13 19 017 000 Identification number 1x
13 20 000 000 Person providing a guarantee 1x
13 20 017 000 Identification number 1x
13 21 000 000 Person paying the customs duty 1x
13 21 017 000 Identification number 1x
13 22 000 000 NEW Person presenting the goods to customs 1x
13 22 016 000 Name 1x
13 22 017 000 Identification number 1x
13 22 018 000 Address 1x
13 22 074 000 Contact person 9x
14 01 000 000 Delivery terms 1x
14 01 035 000 INCOTERM code 1x
14 01 009 000 Text 1x
14 01 036 000 UN/LOCODE 1x
14 01 020 000 Country 1x
14 01 037 000 Location 1x
14 02 000 000 Transport charges 1x 1x 1x
14 02 038 000 Method of payment 1x 1x 1x
14 03 000 000 Duties and taxes 99x
14 03 039 000 Tax type 1x
14 03 038 000 Method of payment 1x
14 03 042 000 Payable tax amount 1x
14 03 040 000 Tax base 99x
14 16 000 000 Total duties and taxes amount 1x
14 17 000 000 Internal currency unit 1x
14 04 000 000 Additions and deductions 99x 99x
14 04 008 000 Code 1x 1x
14 04 012 000 Currency 1x 1x
14 04 014 000 Amount 1x 1x
14 05 000 000 Invoice currency 1x
14 06 000 000 Total amount invoiced 1x
14 07 000 000 Valuation indicators 1x
14 08 000 000 Item amount invoiced 1x
14 09 000 000 Exchange rate 1x°°° 1x***
14 10 000 000 Valuation method 1x
14 11 000 000 Preference 1x
14 12 000 000 Postal value 1x 1x
14 12 012 000 Currency 1x 1x
14 12 014 000 Amount 1x 1x
14 13 000 000 Postal charges 1x 1x
14 13 012 000 Currency 1x 1x
14 13 014 000 Amount 1x 1x
14 14 000 000 Intrinsic value 1x
14 14 012 000 Currency 1x
14 14 014 000 Amount 1x
14 15 000 000 Transport and insurance costs to the destination 1x 1x
14 15 012 000 Currency 1x 1x
14 15 014 000 Amount 1x 1x
15 01 000 000 Estimated date and time of departure 1x
15 02 000 000 Actual date and time of departure 1x
15 03 000 000 Estimated date and time of arrival 1x
15 04 000 000 Estimated date and time of arrival at the port of unloading 1x 1x
15 05 000 000 Actual date and time of arrival 1x
15 06 000 000 Declaration date 1x
15 07 000 000 Requested validity of the proof 1x
15 07 082 000 Number of days 1x
15 07 083 000 Justification 1x
15 08 000 000 Date and time of presentation of the goods 1x
15 09 000 000 Date of acceptance 1x
15 10 000 000*** Actual date of export*** 1x***
15 11 000 000 Limit date 1x
16 02 000 000 Addressed Member State 1x
16 02 020 000 Country 1x
16 03 000 000 Country of destination 1x 1x* 1x 1x 1x
16 04 000 000 Region of destination 1x 1x
16 05 000 000 Place of delivery 1x 1x
16 05 036 000 UN/LOCODE 1x 1x
16 05 020 000 Country 1x 1x
16 05 037 000 Location 1x 1x
16 06 000 000 Country of dispatch 1x 1x 1x 1x 1x
16 07 000 000 Country of export 1x 1x
16 08 000 000 Country of origin 1x 1x
16 09 000 000 Region or country of preferential origin/status 1x
16 10 000 000 Region of dispatch 1x
16 11 000 000 Countries of routing of means of transport 99x
16 11 020 000 Country 1x
16 12 000 000 Country of routing of consignment 99x 99x
16 12 020 000 Country 1x 1x
16 13 000 000 Place of loading 1x
16 13 036 000 UN/LOCODE 1x
16 13 020 000 Country 1x
16 13 037 000 Location 1x
16 14 000 000 Place of unloading 1x
16 14 036 000 UN/LOCODE 1x
16 14 020 000 Country 1x
16 14 037 000 Location 1x
16 15 000 000 Location of goods 1x 1x
16 15 045 000 Type of location 1x 1x
16 15 046 000 Qualifier of identification 1x 1x
16 15 036 000 UN/LOCODE 1x 1x
16 15 047 000 Customs office 1x 1x
16 15 048 000 GNSS 1x 1x
16 15 051 000 Economic operator 1x 1x
16 15 052 000 Authorisation number 1x 1x
16 15 053 000 Additional identifier 1x 1x
16 15 018 000 Address 1x 1x
16 15 081 000 Postcode Address 1x 1x
16 15 074 000 Contact person 9x 9x
16 16 000 000 Place of acceptance 1x 1x
16 16 036 000 UN/LOCODE 1x 1x
16 16 020 000 Country 1x 1x
16 16 037 000 Location 1x 1x
16 17 000 000 Prescribed itinerary*** 1x
17 01 000 000 Customs office of exit 1x
17 01 001 000 Reference number 1x
17 02 000 000 Customs office of export 1x
17 02 001 000 Reference number 1x
17 03 000 000 Customs office of departure 1x
17 03 001 000 Reference number 1x
17 04 000 000 Customs office of transit 9x
17 04 001 000 Reference number 1x
17 05 000 000 Customs office of destination 1x
17 05 001 000 Reference number 1x
17 06 000 000 Customs office of exit for transit 9x
17 06 001 000 Reference number 1x
17 07 000 000 Customs office of first entry 1x
17 07 001 000 Reference number 1x
17 08 000 000 Actual Customs office of first entry 1x
17 08 001 000 Reference number 1x
17 09 000 000 Customs office of presentation 1x
17 09 001 000 Reference number 1x
17 10 000 000 Supervising customs office 1x
17 10 001 000 Reference number 1x
18 01 000 000 Net mass 1x 1x
18 02 000 000 Supplementary unit*** 1x 1x
18 03 000 000 Total gross mass 1x 1x 1x
18 04 000 000 Gross mass 1x 1x 1x 1x 1x 1x
18 05 000 000 Description of goods 1x 1x 1x
18 06 000 000 Packaging 99x 99x 99x
18 06 003 000 Type of packages 1x 1x 1x
18 06 004 000 Number of packages 1x 1x 1x
18 06 054 000 Shipping marks 1x 1x 1x
18 07 000 000 Dangerous goods 99x 99x
18 07 055 000 UN number 1x 1x
18 08 000 000 CUS code 1x 1x 1x
18 09 000 000 Commodity code 1x 1x 1x
18 09 056 000 Harmonized System sub-heading code 1x 1x 1x
18 09 057 000 Combined nomenclature code 1x 1x 1x
18 09 058 000 TARIC code 1x
18 09 059 000 TARIC additional code 99x
18 09 060 000 National additional code 99x
18 10 000 000 Type of goods 1x 1x
19 01 000 000 Container indicator 1x 1x 1x
19 02 000 000 Conveyance reference number 9x 9x
19 03 000 000 Mode of transport at the border 1x 1x 1x
19 04 000 000 Inland mode of transport 1x 1x
19 05 000 000 Departure transport means 999x 999x 999x
19 05 061 000 Type of identification 1x 1x 1x
19 05 017 000 Identification number 1x 1x 1x
19 05 062 000 Nationality 1x 1x 1x
19 06 000 000 Arrival transport means 1x 1x
19 06 061 000 Type of identification 1x 1x
19 06 017 000 Identification number 1x 1x
19 07 000 000 Transport Equipment 9 999x 9 999x 9 999x 9 999x 9 999x 9 999x
19 07 044 000 Goods reference 9 999x 9 999x 9 999x
19 07 063 000 Container identification number 1x 1x 1x 1x 1x 1x
19 07 064 000 Container size and type identification 1x 1x 1x 1x
19 07 065 000 Container packed status 1x 1x 1x 1x
19 07 066 000 Container supplier type code 1x 1x 1x 1x
19 08 000 000 Active border transport means 1x 9x 1x
19 08 061 000 Type of identification 1x 1x 1x
19 08 017 000 Identification number 1x 1x 1x
19 08 062 000 Nationality 1x 1x 1x
19 08 067 000 Type of means of transport 1x
19 08 084 000 Customs office at border 1x
19 09 000 000 Passive border transport means 999x 999x 999x
19 09 061 000 Type of identification 1x 1x 1x
19 09 017 000 Identification number 1x 1x 1x
19 09 062 000 Nationality 1x 1x 1x
19 09 067 000 Type of means of transport 1x 1x 1x
19 10 000 000 Seal 99x 99x 99x 99x
19 10 068 000 Number of seals 1x [^E0034] 1x [^E0034] 1x [^E0034] 1x [^E0034]
19 10 015 000 Identifier 1x 1x 1x 1x
19 11 000 000 Receptacle identification number 9 999x 9 999x
99 01 000 000 Quota order number 1x
99 02 000 000 Guarantee type 9x
99 03 000 000 Guarantee reference 99x
99 03 069 000 GRN 1x
99 03 070 000 Access code 1x
99 03 012 000 Currency 1x
99 03 071 000 Amount to be covered 1x
99 03 072 000 Customs office of guarantee 1x
99 03 073 000 Other guarantee reference 1x
99 04 000 000 Specific guarantee reference 1x
99 05 000 000 Nature of transaction 1x 1x
99 06 000 000 Statistical value 1x

The cardinality for the Number of seals has to be understood in relation to the transport equipment, i.e. 1x per container.

TITLE II

CODES IN RELATION WITH THE COMMON DATA REQUIREMENTS FOR DECLARATONS AND NOTIFICATIONS

(1) Introduction:

This Title contains the codes to be used on electronic declarations and notifications.

(2) Codes:

11 01 000 000

Declaration type

Code Description Dataset in the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446
C Union goods not placed under a transit procedure D3
CGM Customs goods manifest establishing the customs status of Union goods E2
CGMF Customs goods manifest establishing the customs status of Union goods consigned to, from or between special fiscal territories E2
CO Union goods subject to specific measures during the transitional period following the accession of new Member States. Placing of Union goods under the customs warehousing procedure referred to in column B3 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446 in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds. Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC [^E0035] or Council Directive (EU) 2020/262 [^E0036] are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply as referred to in columns B4 and H5 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446. B3, B4, H1, H5, I1
EX For trade with countries and territories situated outside of the customs territory of the Union. For placing goods under a customs procedure referred to in columns B1, B2 and C1 and for re-export referred to in column B1 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446. For export customs declarations lodged in accordance with Article 269(3) of the Code B1, B2, C1
IM For trade with countries and territories situated outside of the customs territory of the Union. For placing goods under a customs procedure referred to in columns H1 to H4, H6, H7 and I1 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446. For placing non-Union goods under a customs procedure in the context of trade between Member States. H1, H2, H3, H4, H6, H7, I1
T Mixed consignments comprising both goods which are to be placed under the external Union transit procedure and goods which are to be placed under the internal Union transit procedure, covered by Article 294 of this Regulation D1, D2
T1 Goods placed under the external Union transit procedure D1, D2, D3
T2 Goods placed under the internal Union transit procedure in accordance with Article 227 of the Code, unless Article 293(2) applies D1, D2, D3
T2F Goods placed under the internal Union transit procedure, in accordance with Article 188 of Delegated Regulation (EU) 2015/2446 D1, D2, D3
T2L Proof establishing the customs status of Union goods E1
T2LF Proof establishing the customs status of Union goods consigned to, from or between special fiscal territories E1
T2LSM Proof establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92 of the EEC-San Marino Cooperation Committee of 22 December 1992 E1
T2SM Goods placed under the internal Union transit procedure, in application of Article 2 of Decision 4/92 of the EEC-San Marino Co-operation Committee of 22 December 1992 D1, D2
TD Goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure in the context of the application of Article 233(4) of the Code D3
TIR Goods placed under the TIR (Transport Internationaux Routiers) procedure D1, D2
X Union goods for which the export was ended and exit confirmed and which are not placed under a transit procedure in the context of the application of Article 233(4), point (e) of the Code D3

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (OJ L 58, 27.2.2020, p. 4).

11 02 000 000

Additional declaration type

Code Description
A for a standard customs declaration (under Article 162 of the Code)
B for a simplified declaration on occasional basis (under Article 166(1) of the Code
C for a simplified customs declaration with regular use (under Article 166(2) of the Code)
D for lodging a standard customs declaration (such as referred to under code A) in accordance with Article 171 of the Code
E for lodging a simplified declaration (such as referred to under code B) in accordance with Article 171 of the Code
F for lodging a simplified declaration (such as referred to under code C) in accordance with Article 171 of the Code
R Retrospective lodgement of an export or re-export declaration in accordance with Article 249 of Delegated Regulation (EU) 2015/2446 and Article 337 of Implementing Regulation (EU) 2015/2447)
X for a supplementary declaration of simplified declarations covered by B and E
Y for a supplementary declaration of general or periodic nature of simplified declarations covered by C and F
Z for a supplementary declaration of general or periodic nature under the procedure covered under Article 182 of the Code
U for a supplementary recapitulative declaration of simplified declarations covered by C and F
V for a supplementary recapitulative declaration under the procedure covered under Article 182 of the Code
11 04 000 000 Specific circumstance

indicator

The following codes shall be used:

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