LegalizeCommission 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
However, as from 1 January 2019 the procedure for customs warehousing of Type D shall be discharged in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation.
3.
Goods placed in a free zone of control type II as referred to in Article 799 of Regulation (EEC) No 2454/93 or in a free warehouse which have not been assigned to a customs approved treatment or use in accordance with Regulation (EEC) No 2913/92 shall, from 1 May 2016, be considered to be placed under a customs warehousing procedure in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation.
4.
Where goods have been released for a transit operation before 1 May 2016 and that operation has not been discharged by that date, it shall be discharged in accordance with the relevant provisions of Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93.
Article 350
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 May 2016.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
TABLE OF CONTENTS
| TITLE I | TITLE I |
| GENERAL PROVISIONS | GENERAL PROVISIONS |
| ANNEX A | Formats and codes of the common data requirements for applications and decisions (article 2(1)) |
| ANNEX B | Formats and codes of the common data requirements for declarations, notifications and proof of the customs status of union goods referred to in article 2(2) |
| ANNEX C | Formats and codes of the common data requirements for declarations, notifications and proof of the customs status of Union goods (Article 2(4a)) |
| ANNEX 12-01 | Formats and codes of the common data requirements for the registration of economic operators and other persons |
| ANNEX 12-02 | Binding origin information decisions |
| ANNEX 12-03 | Tag to be affixed on hold baggage checked in a Union airport (Article 44) |
| TITLE II | TITLE II |
| FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED | FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED |
| ANNEX 21-01 | List of surveillance data elements referred to in Article 55(1) |
| ANNEX 21-02 | List of surveillance data elements referred to in Article 55(6) and correlation with box declaration and/or format |
| ANNEX 21-03: | List of surveillance data elements referred to in Article 55(1) |
| ANNEX 22-02 | Information certificate INF 4 and application for an information certificate INF 4 |
| ANNEX 22-06 | Application to become a registered exporter for the purpose of schemes of generalised tariff preferences of the European Union, Norway, Switzerland and Turkey |
| ANNEX 22-06A | Application to become a registered exporter for the purpose of the registration of exporters of the member states |
| ANNEX 22-07 | Statement on origin |
| ANNEX 22-08 | Certificate of origin Form A |
| ANNEX 22-09 | Invoice declaration |
| ANNEX 22-10 | Movement certificate EUR.1 and relevant applications |
| ANNEX 22-13 | Invoice declaration |
| ANNEX 22-14 | Certificate of origin for certain products subject to special non-preferential import arrangements |
| ANNEX 22-15 | Supplier’s declaration for products having preferential origin status |
| ANNEX 22-16 | Long-term supplier’s declaration for products having preferential origin status |
| ANNEX 22-17 | Supplier’s declaration for products not having preferential origin status |
| ANNEX 22-18 | Long-term supplier’s declaration for products not having preferential origin status |
| ANNEX 22-19 | Requirements for drawing up replacement certificates of origin Form A |
| ANNEX 22-20 | Requirements for drawing up replacement statements on origin |
| ANNEX 23-01 | Air transport costs to be included in the customs value |
| ANNEX 23-02 | List of goods referred to in Article 142(6) |
| TITLE III | TITLE III |
| CUSTOMS DEBT AND GUARANTEES | CUSTOMS DEBT AND GUARANTEES |
| ANNEX 32-01 | Guarantor's undertaking — Individual guarantee |
| ANNEX 32-02 | Guarantor's undertaking — Individual guarantee in the form of vouchers |
| ANNEX 32-03 | Guarantor's undertaking — Comprehensive guarantee |
| ANNEX 32-06 | Individual guarantee voucher |
| ANNEX 33-03 | Model of the information memo on the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet |
| ANNEX 33-04 | Taxation form for calculation of duties and taxes resulting from the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet |
| ANNEX 33-05 | Model of discharge indicating that claim proceedings have been initiated with respect to the guaranteeing association in the Member State where the customs debt is incurred in transit procedure under ATA/e-ATA carnet |
| ANNEX 33-06 | Request for supplementary information where goods are situated in another Member State |
| ANNEX 33-07 | European Union repayment or remission of duty |
| TITLE IV | TITLE IV |
| GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION | GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION |
| No Annex | |
| TITLE V | TITLE V |
| GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS | GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS |
| ANNEX 51-01 | Status registration document |
| TITLE VI | TITLE VI |
| RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY | RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY |
| ANNEX 61-02 | Banana weighing certificates — specimen |
| ANNEX 61-03 | Banana weighing certificate — procedure |
| ANNEX 62-02 | INF 3 — Returned goods information sheet |
| TITLE VII | TITLE VII |
| SPECIAL PROCEDURES | SPECIAL PROCEDURES |
| ANNEX 72-01 | Yellow label |
| ANNEX 72-02 | Yellow label |
| ANNEX 72-03 | TC 11 — Receipt |
| ANNEX 72-04 | Business continuity procedure for Union transit |
| TITLE VIII | TITLE VIII |
| GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION | GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION |
| No Annex |
ANNEX A
FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS (ARTICLE 2(1))
TITLE I
GENERAL PROVISIONS
SECTION 1
General interpretation notes
- (1)The provisions included in these notes are applicable to all Titles of this Annex.
- (2)The formats, codes and if applicable, the structure of the data requirements included in this Annex are applicable in relation with the data requirements for applications and decisions as provided for in Annex A to Delegated Regulation (EU) 2015/2446.
- (3)The formats and the codes defined in this Annex shall apply to applications and decisions made by using an electronic data processing technique as well as to paper-based applications and decisions.
- (4)Title II includes the formats, cardinalities and, where applicable, reference to code-lists for applications and decisions of the data elements.
- (5)Whenever the information in an application or decision dealt with in Annex A to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title III of this Annex shall be applied.
- (6)The size of a data element shall not prevent the applicant from providing sufficient information. Where the necessary details cannot fit within a given data element format, attachments shall be used.
- (7)The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:
- a alphabetic;
- n numeric;
- an alphanumeric.
- The number following the code indicates the admissible data length. The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.
- Examples of field lengths and formats:
- a1 1 alphabetic character, fixed length;
- n2 2 numeric characters, fixed length;
- an3 3 alphanumeric characters, fixed length;
- a..4 up to 4 alphabetic characters;
- n..5 up to 5 numeric characters;
- an..6 up to 6 alphanumeric characters;
- n..7,2 up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float.
- (8)The abbreviations and acronyms used in this Annex shall be interpreted the following way:
| Abbreviation/acronym | Meaning |
|---|---|
| D.E. | Data element |
| Card. | Cardinality |
| n.a. | Not applicable |
| Art. | Article |
| par. | Paragraph |
| UCC | Union Customs Code – Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code |
| UCC DA | Union Customs Code Delegated Act – Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code |
| UCC IA | Union Customs Code Implementing Act – 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 |
- (9)The cardinality refers to the maximum possible number of recurrences of a given data element within the application or decision concerned.
- (10)The following references to code-lists defined in international standards, in international norms or Union legal acts are used:
| Short name | Source | Definition | |
|---|---|---|---|
| 1. | Currency Code | ISO 4217 | Three-letter alphabetic code defined by International Standard ISO 4217 |
| 2. | GEONOM Code | Commission Regulation (EU) 2020/1470 | The Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics [^E0031]. In the context of transit operations or applications and decisions concerning other than Union Member State involved partner countries of mutual recognition agreements, the ISO 3166 – alpha2 country code shall be used and the code ‘XI’ shall be used for Northern Ireland. |
| 3. | UN/LOCODE | UNECE Recommendation 16. | UN/LOCODE as defined in United Nations Economic Commission for Europe Recommendation No. 16 |
| 4. | Language code | ISO 639-1 | ISO alpha2 codes as defined in ISO 639-1 of 2002 |
| 5. | HS code | Council Regulation (EEC) No 2658/87 | As defined by Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, Article 3(1), point (a). The available codes are published in Annex I to Council Regulation (EEC) No 2658/87. |
| 6. | CN code | Council Regulation (EEC) No 2658/87 | As defined by Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, Art. 3, (1) point (b). The available codes are published in Annex I to Council Regulation (EEC) No 2658/87. |
| 7. | TARIC code | Council Regulation (EEC) No 2658/87 | As defined by Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, Art. 3(2). The codes can be consulted via the TARIC publications on the website of DG TAXUD. |
| 8. | TARIC additional code | Council Regulation (EEC) No 2658/87 | As defined by Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, Art. 3(3). The codes can be consulted via the TARIC publications on the website of DG TAXUD (for Union codes) and via EU Member States customs administrations on their respective websites (for national codes) |
| 9. | TARIC measure type | Council regulation (EEC) 2658/87 | As defined by Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, Art. 6 The TARIC measure types can be consulted via the TARIC publications on the website of DG TAXUD. |
OJ L 334, 13.10.2020, p. 2.
- (11)The data requirements, together with the various formats, cardinalities and available codes for the use in the specific columns (data-sets related to specific applications or decisions) will enter into force in different phases, depending on the planned availability of the IT systems upgrades or IT system developments. The corresponding phase is indicated in Title I, Section 2 (Table legend) of Annex A to the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1).
TITLE II
FORMATS, CARDINALITIES AND REFERENCE TO APPLICABLE CODE-LISTS OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS
SECTION 1
Introduction
This Title contains the data element table with formats, cardinalities and, where applicable, reference to code-lists for applications and decisions.
SECTION 2
Data element table
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