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
| Code | Description |
|---|---|
| A20 | Exit summary declaration – Express consignments |
| F10 | Sea and inland waterways – Complete dataset – Straight bill of lading containing the necessary information from consignee |
| F11 | Sea and inland waterways – Complete dataset – Master bill of lading with underlying house bill(s) of lading containing the necessary information from consignee at the level of the lowest house bill of lading |
| F12 | Sea and inland waterways – Partial dataset – Master bill of lading only |
| F13 | Sea and inland waterways – Partial dataset – Straight bill of lading only |
| F14 | Sea and inland waterways – Partial dataset – House bill of lading only |
| F15 | Sea and inland waterways – Partial dataset – House bill of lading with the necessary information from consignee |
| F16 | Sea and inland waterways – Partial dataset – Necessary information required to be provided by consignee at the lowest level of transport contract (Lowest house bill of lading where the master bill of lading is no straight bill of lading) |
| F20 | Air cargo (general) – Complete dataset lodged pre-loading |
| F21 | Air cargo (general) – Partial dataset – Master air waybill lodged pre-arrival |
| F22 | Air cargo (general) – Partial dataset – House air waybill lodged pre-arrival – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) of Delegated Regulation (EU) 2015/2446 |
| F23 | Air cargo (general) – Partial dataset – Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 without master air waybill reference number |
| F24 | Air cargo (general) – Partial dataset – Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 with master air waybill reference number |
| F25 | Air cargo (general) – Partial dataset – Master air waybill reference number lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 |
| F26 | Air cargo (general) – Partial dataset –Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 and containing additional house air waybill information |
| F27 | Air cargo (general) – Complete dataset lodged pre-arrival |
| F28 | Air cargo (general) – Complete dataset lodged pre-loading – Direct air waybill |
| F29 | Air cargo (general) – Complete dataset lodged pre-arrival – Direct air waybill |
| F30 | Express consignments – Complete dataset lodged pre-arrival |
| F31 | Express consignments on air cargo general – Complete dataset lodged pre-arrival by the express operator |
| F32 | Entry summary declaration – Express consignments – Minimum dataset to belodged pre-loading in relation with situations defined in Article 106(1) second subparagraph |
| F33 | Express consignment on air cargo general – Partial dataset – House air waybill lodged pre-arrival – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) of Delegated Regulation (EU) 2015/2446 |
| F34 | Entry summary declaration – Express consignments on road – Complete dataset lodged pre-arrival |
| F40 | Goods conveyed under the responsibility of a postal operator – Partial dataset – Road master transport document information |
| F41 | Goods conveyed under the responsibility of a postal operator – Partial dataset – Rail master transport document information |
| F42 | Goods conveyed under the responsibility of a postal operator – Partial dataset – Master air waybill containing necessary postal air waybill information lodged in accordance with the time-limits applicable for the mode of transport concerned |
| F43 | Goods conveyed under the responsibility of a postal operator – Partial dataset – Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2) of Delegated Regulation (EU) 2015/2446 |
| F44 | Goods conveyed under the responsibility of a postal operator – Partial dataset – Receptacle identification number lodged pre-loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2) of Delegated Regulation (EU) 2015/2446 |
| F45 | Goods conveyed under the responsibility of a postal operator – Partial dataset – Master bill of lading only |
| F50 | Road mode of transport |
| F51 | Rail mode of transport |
| G4 | Temporary storage declaration |
| G5 | Arrival notification in case of movement of goods under temporary storage |
11 05 000 000
Re-entry indicator
The relevant codes are given below:
| Code | Description |
|---|---|
| 0 | No (Entry summary declaration lodged for goods which enter into the customs territory of the Union for the first time) |
| 1 | Yes (Entry summary declaration lodged for goods which re-enter into the customs territory of the Union after having exited it) |
11 06 001 000
Split consignment indicator
The relevant codes are given below:
| Code | Description |
|---|---|
| 0 | No (Entry summary declaration lodged for full Master consignment) |
| 1 | Yes (Entry summary declaration lodged for split Master consignment) |
11 07 000 000
Security
The relevant codes are given below:
| Code | Description | Explanation |
|---|---|---|
| 0 | No | Declaration is not combined with Exit summary declaration or Entry summary declaration |
| 1 | ENS | Declaration is combined with Entry summary declaration |
| 2 | EXS | Declaration is combined with Exit summary declaration |
| 3 | ENS and EXS | Declaration is combined with Exit summary declaration and Entry summary declaration |
11 08 000 000
Reduced dataset indicator
The relevant codes are given below:
| Code | Description |
|---|---|
| 0 | No (Goods are not declared using a reduced data set) |
| 1 | Yes (Goods are declared using a reduced data set) |
11 09 000 000
Procedure
The codes to be entered in this subdivision are four-digit codes, composed of a two-digit code representing the procedure requested, followed by a second two-digit code representing the previous procedure. The list of two-digit codes is given below.
‘Previous procedure’ means the procedure under which the goods were placed before being placed under the procedure requested.
It should be noted that where the previous procedure is customs warehousing or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under inward or outward processing or end-use.
For example: re-export of goods imported under inward processing and subsequently placed under customs warehousing = 3151 (not 3171). (First operation = 5100; second operation = 7151: third operation re-export = 3151).
Similarly, where goods previously temporarily exported are re-imported and released for free circulation after having been placed under customs warehousing, temporary admission or in a free zone this is regarded as simple re-importation after temporary export.
For example: entry for home use with simultaneous entry for free circulation of goods exported under outward processing and placed under customs warehousing upon re-importation = 6121 (not 6171). (First operation: temporary export under outward processing = 2100; second operation: storage in a customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121).
The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure.
For example: 4054 = entry for free circulation and home use of goods previously placed under inward processing in another Member State.
List of procedures for coding purposes
Two of these basic elements must be combined to produce a four-digit code.
- 00This code is used to indicate that there is no previous procedure (a)
- 01Release 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 (EU) 2020/262 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.
- Example: Non-Union goods arriving from a third country released for free circulation in Germany and sent on to the Canary Islands.
- 07Release 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.
- Explanation: This code is to be used where the goods are released for free circulation but where VAT and excise duties have not been paid.
- Examples: Imported raw sugar is released for free circulation but VAT has not been paid. While the goods are placed in a warehouse or approved area other than customs warehouse, payment of the VAT is suspended.
- Imported mineral oils are released for free circulation and no VAT has been paid. While the goods are stored in a tax warehouse, payment of VAT and excise duties is suspended.
- 10Permanent export.
- Example: Export of Union goods to a third country, but also dispatch of Union goods to parts of the customs territory of the Union to which the provisions of Directive 2006/112/EC or Directive (EU) 2020/262 do not apply.
- 11Export of processed products obtained from equivalent goods under inward processing before placing non-Union goods under inward processing.
- Explanation: Prior export (EX-IM) in accordance with Article 223(2)c) of the Code.
- Example: Export of cigarettes manufactured from Union tobacco leaves before placing of non-Union tobacco leaves under inward processing.
- 21Temporary export under the outward processing procedure, if not covered by code 22.
- Example: Outward processing procedure under Articles 259 to 262 of the Code. The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94) is not covered by this code.
- 22Temporary export other than that referred to under code 21 and 23.
- This code covers the following situations:
- — The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94 (52))
- — Temporary export of goods from the Union for repair, processing, adaptation, making up or re-working where no customs duties will be due at re-importation.
- 23Temporary export for return in the unaltered state.
- Example: Temporary export for exhibitions of articles such as samples, professional equipment, etc.
- 31Re-export.
- Explanation: Re-export of non-Union goods following a special procedure.
- Example: Goods are placed under customs warehousing and subsequently declared for re-export.
- 40Simultaneous 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.
- Examples:
- — Goods coming from Japan with payment of customs duty, VAT and when applicable excise duties.
- — Goods coming from Andorra and entered for home use in Germany.
- — Goods arriving from Martinique and entered for home use in Belgium.
- 42Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to a Member State other than the Member State where the goods are presented to customs 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 (EU) 2020/262are 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.
- Explanation: Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by intra-Union supply or transfer of the goods to a Member State other than the Member State where the goods are presented to customs. In that case the VAT and, where applicable, the excise duty will be due in the Member State of final destination. In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 16(1), point (b) of Directive (EU) 2020/262. The information required by Article 143(2) of Directive 2006/112/EC shall be entered in D.E.13 16 034 000 Fiscal reference identification number.
- Examples: Non-Union goods are released for free circulation in one Member State and are the subject of a VAT-exempt supply to a Member State other than the Member State where the goods are presented to customs. The VAT formalities are dealt with by a customs agent who is a tax representative using the intra-Union VAT system.
- Non-Union goods subject to excise duties imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to a Member State other than the Member State where the goods are presented to customs. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 16(1), point (b) of Directive (EU) 2020/262.
- 43Simultaneous 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.
- Example: Release for free circulation of agricultural products subject, during a special transitional period following the accession of new Member States, to a special customs procedure or special measures between the new Member States and the rest of the Union.
- 44End-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.
- Example: Release for free circulation of non-Union engines for integration into a civil aircraft built in the European Union.
- Non-union goods for integration in certain categories of ships, boats and other vessels and for drilling or production platforms.
- 45Release 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.
- Explanation: This code is to be used for goods which are subjected to both VAT and excise duties and where only one of these categories of taxes are paid when the goods are released for free circulation.
- Examples: Non-Union cigarettes are released for free circulation and VAT has been paid. While the goods are in the tax warehouse, the payment of excise duties is suspended.
- Excise goods imported from a third country or from a third territory referred to in Article 4(3) of Directive (EU) 2020/262 are released for free circulation. The release for free circulation is immediately followed by a movement under excise duty suspension initiated by a registered consignor at the place of importation, in accordance with Article 16(1), point (b) of Directive (EU) 2020/262, to a tax warehouse in the same Member State.
- 46Import of processed products obtained from equivalent goods under the outward- processing procedure before exportation of goods they are replacing.
- Explanation: Prior import in accordance with Article 223(2)d) of the Code.
- Example: Import of tables manufactured from non-Union wood before placing Union wood under outward processing.
- 48Entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods.
- Explanation: Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.
- 51Placing goods under inward processing procedure.
- Explanation: Inward processing in accordance with Article 256 of the Code.
- 53Placing of goods under temporary admission.
- Explanation: Placing of non-Union goods intended for re-export under the temporary admission procedure.
- May be used in the customs territory of the Union, with total or partial relief from import duties in accordance with Article 250 of the Code.
- Example: Temporary admission, e.g. for an exhibition.
- 54Inward processing in another Member State (without their being released for free circulation in that Member State) (a).
- Explanation: This code is used to record the operation for the purposes of statistics on intra-Union trade.
- Example: Non-Union goods are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154).
- 61Re-importation with simultaneous release for free circulation and home use of goods.
- Explanation: Goods re-imported from a third country with payment of the customs duties and VAT.
- 63Re-importation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to a Member State other than the Member State where the goods are presented to customs and, when applicable, an excise duty suspension.
- Explanation: Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because that the re-importation is followed by intra-Union supply or transfer of the goods to a Member State other than the Member State where the goods are presented to customs. In such a case the VAT and, where applicable, the excise duty, will be due in the Member State of final destination. In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 16(1), point (b) of Directive (EU) 2020/262. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 13 16 034 000 Fiscal reference identification number.
- Examples: Re-importation after outward processing or temporary export, with any VAT debt being charged to a tax representative.
- Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT- exempt supply to a Member State other than the Member State where the goods are presented to customs. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of re-importation initiated by a registered consignor in accordance with Article 16(1), point (b)of Directive (EU) 2020/262.
- 68Re-importation with partial entry for home use and simultaneous release for free circulation and placing of goods under warehousing other than customs warehousing procedure.
- Explanation: This code is to be used for goods which are subject to both VAT and excise duties and where only one of those categories of taxes is paid when the goods are released for free circulation.
- Example: Processed alcoholic beverages are re-imported and placed in a tax warehouse.
- 71Placing of goods under the customs warehousing procedure.
- 76Placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the Code.
- Example: Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 (1) of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (OJ L 329, 25.11.2006, p. 7)).
- Following the release for free circulation, application for repayment or remission of import duty based on the goods being defective or not complying with the terms of the contract (Article 118 of the Code).
- In accordance with Article 118 (4) of the Code the goods in question may be placed under the customs warehousing procedure instead of having to be taken out of the customs territory of Union in order for the repayment or remission to be granted.
- 77Manufacturing of Union goods under customs supervision by the customs authorities and under customs control (within the meaning of Article 5(27) and (3) of Code) prior to exportation and payment of export refunds.
- Example: Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products (OJ L 325, 24.11.2006, p. 12)).
- 78Placing of goods under free-zone. (a)
- 95Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.
- Explanation: This code is to be used in the context of trade referred to in Article 1 (3) of the Code where neither VAT nor excise duties have been paid.
- Example: Cigarettes from the Canary Islands are brought to Belgium and stored in a tax warehouse; payment of VAT and excise duties is suspended.
- 96Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where either VAT or, when applicable, excise duties have been paid and the payment of the other tax is suspended.
- Explanation: This code is to be used in the context of trade referred to in Article 1 (3) of the Code where either VAT or excise duties have been paid and the payment of the other tax is suspended.
- Example: Cigarettes from the Canary Islands are brought to France and stored in a tax warehouse; VAT has been paid and the payment of excise duties is suspended.
Procedure codes used in the context of customs declarations
| Columns (table heading in Annex B to Delegated Regulation (EU) 2015/2446) | Declarations | Union procedure codes, where appropriate |
|---|---|---|
| B1 | Export declaration and re-export declaration | 10, 11, 23, 31 |
| B2 | Special procedure – processing – declaration for outward processing | 21, 22 |
| B3 | Declaration for Customs warehousing of Union goods | 76, 77 |
| B4 | Declaration for dispatch of goods in the context of trade with special fiscal territories | 10 |
| C1 | Export Simplified declaration | 10, 11, 21, 22, 23, 31, 76 and 77 |
| H1 | Declaration for release for free circulation and special procedure – Specific use – Declaration for end-use | 01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68 |
| H2 | Special procedure – storage – declaration for customs warehousing | 71 |
| H3 | Special procedure – specific use – declaration for temporary admission | 53 |
| H4 | Special procedure – processing – declaration for inward processing | 51 |
| H5 | Declaration for the introduction of goods in the context of trade with special fiscal territories | 40, 42, 61, 63, 95, 96 |
| H6 | Customs declaration for release for free circulation of goods conveyed under the responsibility of a postal operator | 01, 07, 40 |
| H7 | Customs declaration for release for free circulation of goods in a consignment of an intrinsic value not exceeding EUR 150 | 4000 |
| I1 | Import Simplified declaration | 01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68, 71, 95 and 96 |
11 10 000 000
Additional procedure
Where this data element is used to specify a Union procedure, the first character of the code identifies a category of measures in the following manner:
| Axx | Inward processing (Article 256 of the Code) |
| Bxx | Outward processing (Article 259 of the Code) |
| Cxx | Relief (Council Regulation (EC) No 1186/2009) |
| Dxx | Temporary admission (Delegated Regulation (EU) 2015/2446) |
| Exx | Agricultural products |
| Fxx | Other |
For customs declarations for release for free circulation referred to in column H7, only additional procedure codes C07, C08, F48 and F49 that are specifically allowed for this column may be used.
Inward processing (Article 256 of the Code)
| Code | Description |
|---|---|
| Import | |
| A04 | Goods which are placed under an inward processing procedure in situations where only VAT has to be paid. |
| A10 | Destruction of goods under inward processing |
Outward processing (Article 259 of the Code)
| Code | Description |
|---|---|
| Import | |
| B01 | Re-import after outward processing according to Article 260a of the Code. |
| B02 | Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge). |
| B03 | Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system) |
| B06 | Processed products returning – VAT only |
| Export | |
| B51 | Goods imported for IP, re-exported for repair and/or further processing in accordance with Article 258 of the Code. |
| B52 | Goods imported for IP exported for replacement under guarantee.° Goods exported for replacement under guarantee in accordance with Articles 261 and 262 of the Code.* |
| B53 | OP under agreements with third countries, possibly combined with VAT OP |
| B54 | VAT outward processing only |
Relief from import duties (Council Regulation (EC) No 1186/2009)
| Code | Description | Article (Regulation (EU) No 1186/2009) |
|---|---|---|
| C01 | Personal property imported by natural persons transferring their normal place of residence to the customs territory of the Union | 3 |
| C02 | Trousseaux and household effects imported on the occasion of a marriage | 12(1) |
| C03 | Presents customarily given on the occasion of a marriage | 12(2) |
| C04 | Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union | 17 |
| C06 | School outfits, educational materials and related household effects | 21 |
| ————— | ————— | ————— |
| C08 | Consignments sent from one private individual to another | 25 |
| C09 | Capital goods and other equipment imported on the transfer of activities from a third country into the Union | 28 |
| C10 | Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity | 34 |
| C11 | Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009) | 42 |
| C12 | Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009 | 43 |
| C13 | Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools) | 44-45 |
| C14 | Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union | 51 |
| C15 | Laboratory animals and biological or chemical substances intended for research | 53 |
| C16 | Therapeutic substances of human origin and blood-grouping and tissue-typing reagents | 54 |
| C17 | Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment | 57 |
| C18 | Reference substances for the quality control of medicinal products | 59 |
| C19 | Pharmaceutical products used at international sports events | 60 |
| C20 | Goods for charitable or philanthropic organisations – basic necessities imported by State organisations or other approved organisations | 61 (1), point (a) |
| C21 | Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind | 66 |
| C22 | Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools) | 67(1), point (a) and 67(2) |
| C23 | Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools) | 67(1), point (b) and 67(2) |
| C24 | Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools) | 68(1), point (a) and 68(2) |
| C25 | Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools) | 68(1), point (b) and 68(2) |
| C26 | Goods imported for the benefit of disaster victims | 74 |
| C27 | Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union | 81(a) |
| C28 | Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities | 82(a) |
| C29 | Goods to be used by monarchs or heads of state | 85 |
| C30 | Samples of goods of negligible value imported for trade promotion purposes | 86 |
| C31 | Printed advertising matter | 87 |
| C32 | Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event | 90(a) |
| C33 | Goods imported for examination, analysis or test purposes | 95 |
| C34 | Consignments sent to organisations protecting copyrights or industrial and commercial patent rights | 102 |
| C35 | Tourist information literature | 103 |
| C36 | Miscellaneous documents and articles | 104 |
| C37 | Ancillary materials for the stowage and protection of goods during their transport | 105 |
| C38 | Litter, fodder and feeding stuffs for animals during their transport | 106 |
| C39 | Fuel and lubricants present in land motor vehicles and special containers | 107 |
| C40 | Materials for the construction, upkeep, or ornamentation of memorials to, or cemeteries for, war victims | 112 |
| C41 | Coffins, funerary urns and ornamental funerary articles | 113 |
| C42 | Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking) | 9(1) |
| C43 | Personal property entered for free circulation by a natural person having intention to establish his normal place of residence in the customs territory of the Union (duty-free admission subject to an undertaking) | 10 |
| C44 | Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union | 20 |
| C45 | Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union | 35 |
| C46 | Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen | 38 |
| C47 | Seeds, fertilizers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country | 39 |
| C48 | Goods contained in the personal luggage and exempted from VAT | 41 |
| C49 | Goods for charitable or philanthropic organisations – goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons | 61 (1), point (b) |
| C50 | Goods for charitable or philanthropic organisations – equipment and office materials sent free of charge | 61 (1), point (c) |
| C51 | Cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union | 81(b) |
| C52 | Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the Union | 81(c) |
| C53 | Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events | 81(d) |
| C54 | Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities | 82(b) |
| C55 | Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty | 82(c) |
| C56 | Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise | 89 |
| C57 | Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event | 90 (1), point (b) |
| C58 | Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used | 90 (1), point (c) |
| C59 | Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event | 90 (1), point (d) |
| C60 | Trousseaux and household effects imported on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee) | 12(1), 15(1), point (a) |
| C61 | Presents customarily given on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee) | 12(2), 15(1), point (a) |
| Relief from export duties | ||
| C71 | Domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country | 115 |
| C72 | Fodder and feeding stuffs accompanying animals during their exportation | 121 |
| C73 | Consignments of negligible value | 114 |
| C74 | Agricultural or stock-farming products obtained in the customs territory of the Union from properties adjacent to a third country, operated, in the capacity of owner or lessee, by persons having their principal undertaking in a third country adjoining the customs territory of the Union. | 116 |
| C75 | Seeds for use on properties located in a third country adjacent to the customs territory of the Union and operated, in the capacity of owner or lessee, by persons having their principal undertaking in the said customs territory in the immediate proximity of the third country in question. | 119 |
Temporary admission (Articles 250 to 252 of the Code)
| Code | Description | Article (Regulation (EU) No 2015/2446) |
|---|---|---|
| D01 | Pallets (including pallet spare parts, accessories and equipment) | 208 and 209 |
| D02 | Containers (including container spare parts, accessories and equipment) | 210 and 211 |
| D03 | Means of road, rail, air, sea and inland waterway transport | 212 |
| D04 | Personal effects and goods for sports purposes imported by travelers | 219 |
| D05 | Welfare material for seafarers | 220 |
| D06 | Disaster relief material | 221 |
| D07 | Medical, surgical and laboratory equipment | 222 |
| D08 | Animals (twelve months or more) | 223 |
| D09 | Goods for use in frontier zone | 224 |
| D10 | Sound, image or data carrying media | 225 |
| D11 | Publicity material | 225 |
| D12 | Professional equipment | 226 |
| D13 | Pedagogic material and scientific equipment | 227 |
| D14 | Packings, full | 228 |
| D15 | Packings, empty | 228 |
| D16 | Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles | 229 |
| D17 | Special tools and instruments | 230 |
| D18 | Goods subject to tests, experiments or demonstrations | 231(a) |
| D19 | Goods, subject to satisfactory acceptance tests, provided for in a sales contract | 231(b) |
| D20 | Goods used to carry out tests, experiments or demonstrations without financial gain (six months) | 231(c) |
| D21 | Samples | 232 |
| D22 | Replacement means of production (six months) | 233 |
| D23 | Goods for events or for sale | 234(1) |
| D24 | Goods for approval (six months) | 234(2) |
| D25 | Works of art, collectors’ items and antiques | 234(3), point (a) |
| D26 | Goods other than newly manufactured ones imported with a view to their sale by auction | 234(3), point (b) |
| D27 | Spare parts, accessories and equipment | 235 |
| D28 | Goods imported in particular situations having no economic effect | 236(b) |
| D29 | Goods imported for a period not exceeding three months | 236(a) |
| D30 | Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory. | 216 |
| D51 | Temporary admission with partial relief from import duty | 206 |
Agricultural products
| Code | Description |
|---|---|
| Import | |
| E01 | Use of the unit price for the determination of the customs value for certain perishable goods (Article 74(2), point (c) of the Code and Article 142(6)) |
| E02 | Standard import values (for example: Regulation (EU) No 543/2011) 5 |
| Export | |
| E51 | Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, subject to an export certificate |
| E52 | Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, not requiring an export certificate |
| E53 | Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, exported in small quantities, not requiring an export certificate |
| E61 | Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, subject to a refund certificate |
| E62 | Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, not requiring a refund certificate |
| E63 | Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, exported in small quantities, without a refund certificate |
| E64 | Victualing of goods eligible for refunds (Article 33 of Regulation (EC) No 612/2009 6) |
| E65 | Entry in victualing warehouse (Article 37 of Regulation (EC) No 612/2009) |
| E71 | Agricultural products for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks. |
(1)
Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors (OJ L 157, 15.6.2011, p. 1).
(2)
Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ L 186, 17.7.2009, p. 1).
Other
| Code | Description |
|---|---|
| Import | |
| F01 | Relief from import duties for returned goods (Article 203 of the Code) |
| F02 | Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods) |
| F03 | Relief from import duties for returned goods (Special circumstances provided for in Article 158(3) of Delegated Regulation (EU) 2015/2446 repair or restoration) |
| F04 | Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205(1) of the Code) |
| F05 | Relief from import duties and from VAT and/or excise duties for returned goods (Article 203 of the Code and Article 143(1), point (e) of Directive 2006/112/EC) |
| F06 | A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 16(1), point (b) of Directive (EU) 2020/262 |
| F07 | Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the Code (Article 205(2) of the Code) |
| F15 | Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code) |
| F16 | Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union |
| F21 | Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that state |
| F22 | Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union on board factory-ships registered or recorded in a Member State and flying the flag of the state |
| F44 | Release for free circulation of processed products when Article 86(3) of Code) is to be applied |
| F45 | Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC 7) |
| F46 | Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the Code |
| F47 | Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code |
| F48 | Import under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC |
| F49 | Import under the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of Directive 2006/112/EC |
| F50 | Import of goods contained in consignments, for which the standard 2,5 % flat rate ad valorem customs duty is applicable set out in Part one, Section II, letter D (1) and (2) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff |
| F51 | Import of goods contained in consignments, for which the person concerned requests to apply the customs duties appropriate to specific goods instead of the standard 2,5 % flat rate ad valorem customs duty set out in Part one, Section II, letter D (3) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff. |
| F52 | Relief from import duty for returned goods that have been exported from Turkey (Article 30 of the Decision No 1/2006 of the EC-Turkey Customs Cooperation Committee of 26 September 2006 laying down detailed rules for the application of Decision No 1/95 of the EC-Turkey Association Council (OJ L 265, 26.9.2006, p. 18)). |
| F53 | Goods the intrinsic value of which does not exceed a total of EUR 150 per consignment, sold in distance sales of imported goods as defined in Article 14(4), point (2), of Directive 2006/112/EC, excluding goods the importation of which is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC and goods where the VAT is declared under the special arrangements laid down in Title XII, Chapter 7, of Directive 2006/112/EC |
| Export | |
| F61 | Victualing and bunkering |
| F65 | Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code |
| F75 | Goods dispatched in the context of trade with special fiscal territories (Article 1 (3) of the Code) |
| F76 | Equivalent goods which are exported from a customs warehouse. |
(1)
Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (OJ L 292, 10.11.2009, p. 5).
12 01 000 000
Previous document
12 01 001 000 Reference number
The identification number or another recognisable reference of the document is inserted here.
In case the MRN is referred to as previous document, the reference number shall have the following structure:
| Field | Content | Format | Examples |
|---|---|---|---|
| 1 | Last two digits of year of formal acceptance of the declaration (YY) | n2 | 21 |
| 2 | Identifier of the country where the declaration / proof of the customs status of Union goods / notification is lodged (alpha 2 country code) | a2 | RO |
| 3 | Unique identifier for message per year and country | an 12 | 9876AB889012 |
| 4 | Procedure identifier | a1 | B |
| 5 | Check digit | an1 | 1 |
Fields 1 and 2 as explained above.
Field 3 shall be filled in with an identifier for the message concerned. The way that field is used is under the responsibility of national administrations but each message handled during one year within the given country must have a unique number in relation to the procedure concerned.
National administrations that want to have the reference number of the competent customs office included in the MRN, may use up to the first 6 characters to represent it.
Field 4 shall be filled in with an identifier of the procedure as defined in the table below.
Field 5 shall be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN.
Codes to be used in field 4 Procedure identifier:
| Code | Procedure |
|---|---|
| A | Export only |
| B | Export and exit summary declaration |
| C | Exit summary declaration only |
| D | Re-export notification |
| E | Dispatch of goods in relation with special fiscal territories |
| J | Transit declaration only |
| K | Transit declaration and exit summary declaration |
| L | Transit declaration and entry summary declaration |
| M | Transit declaration and exit summary declaration and entry summary declaration |
| P | Proof of the customs status of Union goods / Customs goods manifest |
| R | Import declaration only |
| S | Import declaration and entry summary declaration |
| T | Entry summary declaration only |
| U | Temporary storage declaration |
| V | Introduction of goods in relation with special fiscal territories |
| W | Temporary storage declaration and entry summary declaration |
| Z | Arrival notification |
12 01 002 000 Type
Previous documents must be entered in the form of a code defined in Title I. The list of documents and their respective codes can be found in the TARIC database.
12 02 000 000
Additional information
12 02 008 000 Code
A five-digit code is used to encode additional information of a customs nature:
Code 0xxxx – General category
Code 1xxxx – On import
Code 2xxxx – On transit
Code 3xxxx – On Export
Code 9xxxx – Other
| Code | Legal basis | Subject | Additional information |
|---|---|---|---|
| 00100 | Article 163 of Delegated Regulation (EU) 2015/2446 | Application for the authorisation of the use of a special procedure other than transit based on the customs declaration | ‘Simplified authorisation’ |
| 00700 | Article 176(1), point (c) and Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446 | Discharge of inward processing | ‘IP’ and the relevant authorisation number or INF number |
| 00800 | Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446 | Discharge of inward processing (specific commercial policy measures) | ‘IP CPM’ |
| 00900 | Article 238 of Delegated Regulation (EU) 2015/2446 | Discharge of temporary admission | ‘TA’ and the relevant authorisation number |
| 01000 | Article 36 (2) of the Vienna Convention on Diplomatic Relations of 1961 | The personal baggage of a diplomatic agent shall be exempt from inspection | ‘Diplomatic Goods – Exempt from inspection’ |
| 10600 | Title II of Annex B to Delegated Regulation(EU) 2015/2446 | Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of entry summary declarations, where the consignee details are unknown. | ‘Consignee unknown’ |
| 20100 | Article 18 of the ‘common transit procedure’ 8 | Export from one common transit country subject to restriction or export from the Union subject to restriction | |
| 20200 | Article 18 of the ‘common transit procedure’ | Export from one common transit country subject to duties or export from the Union subject to duties | |
| 20300 | Article 18 of the ‘common transit procedure’ | Export | ‘Export’ |
| 30300 | Article 254(4), point (b) of the Code | Export of goods subject to end-use | ‘E-U’ |
| 30500 | Article 329 | Request for the customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Union to be the customs office of exit. | Customs office of exit |
| 30600 | Title II of Annex B to Delegated Regulation (EU) 2015/2446 | Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of exit summary declarations, where the consignee details are unknown. | ‘Consignee unknown’ |
| 30700 | Article 160 Delegated Regulation (EU) 2015/2446 | The request to have an information sheet INF3 | ‘INF3’ |
| 98200 | Article 199(4) | When the means of proof is used for goods with the customs status of Union goods with a packaging not having the customs status of Union goods | ‘N packaging’ |
| 99210 | Article 199(5) | When T2L or T2LF, customs goods manifest and the invoice or transport document used as means of proof of the customs status of Union goods are issued retrospectively. | ‘Issued retrospectively’ |
(1)
Convention on a common transit procedure of 20 May 1987 (OJ L 226, 13.8.1987, p. 2).
12 03 000 000
Supporting document
12 03 002 000 Type
- (a) Union or international documents, certificates and authorisations produced in support of the declaration, must be entered in the form of a code defined in Title I, followed either by an identification number or another recognisable reference. The list of documents, certificates and authorisations, and their respective codes can be found in the TARIC database.
- (b) National documents, certificates and authorisations produced in support of the declaration, must be entered in the form of a code as defined in Title I, possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State’s own nomenclature.
12 04 000 000
Additional reference
12 04 002 000 Type
- (a) Additional references must be entered in the form of a code defined in Title I. The list of additional references and their respective codes can be found in the TARIC database.
- (b) Additional references must be entered in the form of a code as defined in Title I, possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State's own nomenclature.
12 05 000 000 Transport
document
12 05 002 000 Type
Transport documents must be entered in the form of a code defined in Title I. The list of transport documents and their respective codes can be found in the TARIC database.
12 11 000 000
Warehouse
12 11 002 000 Type
The character identifying the type of warehouse:
| Code | Description |
|---|---|
| R | Public customs warehouse type I |
| S | Public customs warehouse type II |
| T | Public customs warehouse type III |
| U | Private customs warehouse |
| V | Storage facilities for the temporary storage of goods |
| Y | Non-customs warehouse |
| Z | Free zone |
12 13 000 000 Proof request type
| Code | Description |
|---|---|
| 1 | Endorsement request |
| 2 | Registration request |
13 01 000 000
Exporter
13 01 017 000 Identification number
The structure of a third country unique identification number which has been made available to the Union is as follows:
| Field | Content | Format |
|---|---|---|
| 1 | Country code | a2 |
| 2 | Unique identification number in a third country | an..15 |
Country code: The country code as defined in Title I for D.E. 1301 018 020 (Exporter Address Country) shall be used.
13 02 000 000
Consignor
13 02 028 000 Type of person
The following codes shall be used:
| Code | Description |
|---|---|
| 1 | Natural person |
| 2 | Legal person |
| 3 | Association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts. |
13 02 029 000
Communication
13 02 029 002 Type
The following codes shall be used:
| Code | Description |
|---|---|
| EM | Electronic mail |
| TE | Telephone |
13 06 000 000
Representative
13 06 030 000 Status
Insert one of the following codes to designate the status of the representative:
| Code | Description |
|---|---|
| 2 | Representative (direct representation within the meaning of Article 18(1) of the Code) |
| 3 | Representative (indirect representation within the meaning of Article 18(1) of the Code). |
13 14 000 000
Additional supply chain actor
13 14 031 000 Role
The following parties can be declared:
| Role Code | Party | Description |
|---|---|---|
| CS | Consolidator | Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator’s activity by dividing the consolidated consignment into its original components |
| FW | Freight Forwarder | Party undertaking forwarding of goods |
| MF | Manufacturer | Party which manufactures goods |
| WH | Warehouse Keeper | Party taking responsibility for goods entered into a warehouse |
13 15 000 000
Supplementary declarant
13 15 032 000 Supplementary filing type
The following filing types can be used:
| Type | Description |
|---|---|
| 1 | House level filing |
| 2 | Sub-house level filing |
13 16 000 000
Additional fiscal reference
13 16 031 000 Role
The following parties can be declared:
| Role Code | Party | Description |
|---|---|---|
| FR1 | Importer | Person or persons designated or recognised as liable for the payment of value added tax by the Member State of importation in accordance with Article 201 of Directive 2006/112/EC |
| FR2 | Customer | Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in accordance with Article 200 of Directive 2006/112/EC |
| FR3 | Tax representative | Tax representative liable for the payment of value added tax in the Member State of importation appointed by the importer |
| FR4 | Holder of the deferred payment authorisation | The taxable person or the person liable for payment or another person that has received deferment of payment in accordance with Article 211 of Directive 2006/112/EC |
| FR5 | Vendor (IOSS) | Taxable person making use of the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC and holder of the VAT identification number referred to in Article 369q therein. |
| FR7 | Taxable person or of the person liable for payment of VAT | VAT identification number of the taxable person or of the person liable for payment of VAT where the payment of VAT is postponed in accordance with Article 211 second subparagraph of Directive 2006/112/EC. |
| EC1 | Authorised warehouse keeper | Unique excise no. under point (a) of Art 19(2) of Council Regulation No 389/2012 identifying the authorised warehouse keeper to whom the goods under suspension of excise duties are dispatched. |
| EC2 | Registered consignee | Unique excise no. under point (a) of Article 19(2) of Regulation No 389/2012 identifying the registered consignee to whom the goods under suspension of excise duties are dispatched. |
| EC3 | Registered consignor | Unique excise no. under point (a) of Article 19(2) of Regulation No 389/2012 identifying the registered consignor for the movement under suspension of excise duties. |
The third digit of the Role Code is identical with the Operator Type Code as defined in the Annex to Regulation (EU) No 612/2013.
13 16 034 000 Fiscal reference identification number
The value added tax identification number is structured as follows:
| Field | Content | Format |
|---|---|---|
| 1 | Identifier of the Member State of issue (ISO code 3166 – alpha 2; Greece may use EL) | a2 |
| 2 | Individual number attributed by Member States for the identification of taxable persons referred to in Article 214 of Directive 2006/112/EC | an..15 |
When the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC the special VAT number attributed for the use of this scheme shall be provided.
The IOSS VAT identification number must have the following format: IMxxxyyyyyyz where:
- — xxx is the 3-digit ISO numeric code of the Member State of identification;
- — yyyyyy is the 6-digit number assigned by this Member State; and
- — z is a check digit.
The SEED number is structured as defined in Commission Implementing Regulation (EU) 612/2013, Annex II, Code List 1, which is as follows:
| Field | Content | Format |
|---|---|---|
| 1 | Country code Identifier according to COMMISSION IMPLEMENTING REGULATION (EU) 2020/1470 except for Greece which may use EL | a2 |
| 2 | Nationally assigned unique code | an11 |
14 01 000 000
Delivery terms
14 01 035 000 INCOTERM code
The codes and statements to be entered are as follows:
| Incoterms code | Incoterms – ICC/ECE Meaning | Place to be specified |
|---|---|---|
| Codes applicable for all modes of transport | ||
| EXW (Incoterms 2020) | Ex works | Named place of delivery |
| FCA (Incoterms 2020) | Free carrier | Named place of delivery |
| CPT (Incoterms 2020) | Carriage paid to | Named place of destination |
| CIP (Incoterms 2020) | Carriage and insurance paid to | Named place of destination |
| DPU (Incoterms 2020) | Delivered at place unloaded | Named place of destination |
| DAP (Incoterms 2020) | Delivered at place | Named place of destination |
| DDP (Incoterms 2020) | Delivered duty paid | Named place of destination |
| DAT (Incoterms 2010) | Delivered at terminal | Named terminal at port or place of destination |
| Codes applicable for sea and inland waterway transport | ||
| FAS (Incoterms 2020) | Free along ship | Named port of shipment |
| FOB (Incoterms 2020) | Free on board | Named port of shipment |
| CFR (Incoterms 2020) | Cost and freight | Named port of destination |
| CIF (Incoterms 2020) | Cost, insurance and freight | Named port of destination |
| XXX | Delivery terms other than those listed above | Narrative description of delivery terms given in the contract |
14 02 000 000
Transport charges
14 02 038 000 Method of payment
The following codes shall be used:
| Code | Description |
|---|---|
| A | Payment in cash |
| B | Payment by credit card |
| C | Payment by cheque |
| D | Other (e.g. direct debit to cash account) |
| H | Electronic funds transfer |
| Y | Account holder with carrier |
| Z | Not pre-paid |
14 03 000 000
Duties and taxes
14 03 039 000 Tax type
The codes applicable are given below:
| Code | Description |
|---|---|
| A00 | Import duty |
| A30 | Definitive antidumping duties |
| A35 | Provisional antidumping duties |
| A40 | Definitive countervailing duties |
| A45 | Provisional countervailing duties |
| B00 | VAT |
| C00 | Export duty |
| E00 | Duties collected on behalf of other countries |
14 03 038 000 Method of payment
The following codes may be used by the Member States:
| Code | Description |
|---|---|
| A | Payment in cash |
| B | Payment by credit card |
| C | Payment by cheque |
| D | Other (e. g. direct debit to agent's cash account) |
| E | Deferred or postponed payment |
| G | Postponed payment – VAT system (Article 211 of Directive 2006/112/EC) |
| H | Electronic credit transfer |
| J | Payment through post office administration (postal consignments) or other public sector or government department |
| K | Excise credit or rebate |
| O | Guarantee lodged with Intervention Agency |
| P | From agent’s cash account |
| R | Guarantee of the amount payable |
| S | Individual guarantee account |
| T | From agent’s guarantee account |
| U | From agent’s guarantee – standing authority |
| V | From agent’s guarantee – individual authority |
14 04 000 000
Additions and deductions
14 04 008 000 Code
Additions for determining the customs value (as defined under Articles 70 and 71 of the Code)
| Code | Description |
|---|---|
| AB | Commissions and brokerage, except buying commissions |
| AD | Containers and packing |
| AE | Materials, components, parts and similar items incorporated in the imported goods |
| AF | Tools, dies, moulds and similar items used in the production of the imported goods |
| AG | Materials consumed in the production of the imported goods |
| AH | 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 |
| AI | Royalties and license fees |
| AJ | Proceeds of any subsequent resale, disposal or use accruing to the seller |
| AK | Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union |
| AL | Indirect payments and other payments (Article 70 of the code) |
| AN | Additions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446 |
Deductions for determining the customs value (as defined under Articles 72 of the Code) and discounts (as defined in Article 130 UCC IA)
| Code | Description |
|---|---|
| BA | Costs of transport after arrival at the place of introduction |
| BB | Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation |
| BC | Import duties or other charges payable in the Union for reason of the import or sale of goods |
| BD | Interest charges |
| BE | Charges for the right to reproduce the imported goods in the European Union |
| BF | Buying commissions |
| BG | Deductions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446 |
| BH | Discounts that sales contract provides for their application and their amount at the time of acceptance of the customs declaration (as defined in Article 130(1)) |
| BI | Discounts for early payment with regards to goods for which the price has not been paid at the time of acceptance of the customs declaration (as defined in Article 130 (2)). |
Additions for determining the VAT base (Article 86 of the Council Directive 2006/112/EC on the common system of value added tax)
| Code | Description |
|---|---|
| CA | Incidental expenses, such as commission, packing, transport and insurance costs incurred from the first place of entry of the EU customs territory to the final place of destination within the territory of the Member State of importation in accordance with Article 86 (1), point (b) of the VAT Directive. |
Additions for determining the statistical value (Annex V Chapter II section 10 (4) Commission Implementing Regulation (EU) 2020/1197)
| Code | Description |
|---|---|
| EA | The costs of transport and insurance incurred to deliver the goods from the place of their departure to the border of the Member State where the goods are located at the time of release into the customs procedure |
Deductions for determining the statistical value
| Code | Description |
|---|---|
| FA | The costs incurred to deliver the goods from the place of the border of the Member State where the goods are located at the time of release into the customs procedure and the place where the goods are delivered. |
14 07 000 000
Valuation indicators
The code comprises four digits, each of which being either a ‘0’ or a ‘1’.
Each ‘1’ or ‘0’ digit reflects whether or not a valuation indicator is relevant to the valuation of the goods concerned.
| 1st digit: | Party relationship, whether there is price influence or not |
| 2nd digit: | Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3), point (a) of the Code |
| 3rd digit: | Sale or price is subject to some condition or consideration in accordance with Article 70(3), point (b) of the Code |
| 4th digit: | The sale is subject to an arrangement under which part of the proceeds of any subsequent resale, disposal or use accrues directly or indirectly to the seller |
Example: Goods subject to party relationship, but not to any of the other situations defined under 2nd, 3rd and 4th digits would entail the use of code combination ‘1000’.
14 10 000 000
Valuation method
The provisions used to determine the customs value of imported goods are to be coded as follows:
| Code | Relevant Article of the Code | Method |
|---|---|---|
| 1 | 70 | Transaction value of the imported goods |
| 2 | 74(2)a) | Transaction value of identical goods |
| 3 | 74(2)b) | Transaction value of similar goods |
| 4 | 74(2)c) | Deductive value method |
| 5 | 74(2)d) | Computed value method |
| 6 | 74(3) | Value based on the data available (‘fall-back’ method) |
14 11 000 000
Preference
This information includes three-digit codes comprising a single-digit component from (1) and a two-digit component from (2).
The relevant codes are given below:
- (1) First digit of the code: Code Description 1 Tariff arrangement erga omnes 2 Generalised System of Preferences (GSP) 3 Tariff preferences other than those mentioned under code 2 4 Customs duties under the provisions of customs union agreements concluded by the European Union 5 Goods subject to the EUR 3 customs duty pursuant to Regulation (EU) 2026/382
- (2) Next two digits of the code Code Description 00 None of the following 10 Tariff suspension 19 Temporary suspension for products imported with an authorised release certificate EASA Form 1 or an equivalent certificate 20 Tariff quota [^E0042] (1) Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other preference
16 15 000 000
Location of goods
Use the GEONOM code as referred to in introductory note 13 number 3.
16 15 045 000 Type of Location
For the type of location, use the codes specified below:
| Code | Description |
|---|---|
| A | Designated location |
| B | Authorised place |
| C | Approved place |
| D | Other |
16 15 046 000 Qualifier of identification
For the identification of the location use one of the identifiers below:
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