Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446

(a) the name and full address of the shipping company; (b) the name of the vessel; (c) the place and date of loading; (d) the place of unloading. The manifest shall further include, for each consignment: - (e) the reference for the bill of lading or other commercial document; - (f) the number, description, marks and reference numbers of the packages; - (g) the normal trade description of the goods including sufficient detail to permit their identification; - (h) the gross mass in kilograms; - (i) the container identification numbers, where applicable; and - (j) the following entries for the status of the goods: - — the letter ‘C’ (equivalent to ‘T2L’) for goods whose customs status of Union goods can be demonstrated, - — the letter ‘F’ (equivalent to ‘T2LF’) for goods whose customs status of Union goods can be demonstrated, consigned to or originating in a part of the customs territory of the Union where the provisions of Directive 2006/112/EC do not apply, - — the letter ‘N’ for all other goods.

• (12) Article 128 is amended as follows
• (a) the title is replaced by the following: ‘Facilitation for issuing a means of proof by an authorised issuer’
• (b) paragraph 2 is replaced by the following: ‘2. Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the customs authorities of any Member State may authorise any person, established in the customs territory of the Union, who applies to be authorised to establish the customs status of Union goods by means of an invoice or a transport document relating to goods having the customs status of Union goods which value exceeds EUR 15 000 , of a ‘T2L’ or a ‘T2LF’ document or of a shipping company's manifest, to use such documents without having to present them for endorsement to the competent customs office.’
• (c) the following paragraphs are added: ‘3. The authorisations referred to in paragraphs 1 and 2 shall be issued by the competent customs office at the request of the person concerned.

(a) the person concerned has not committed any serious or repeated offences against customs or tax legislation; (b) the competent customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned; (c) the person concerned keeps records which enable the customs authorities to carry out effective controls; and (d) the person concerned regularly issues the proof of the customs status of Union goods, or whose competent customs authorities know that he can meet the legal obligations for the use of those proofs.

• (13) the following Articles 128a to Article 128d are inserted in Subsection 3 (‘Proof of the customs status of Union goods issued by an authorised issuer’): ‘Article 128a Formalities when issuing a “T2L” or “T2LF” document, an invoice or transport document by an authorised issuer (Articles 6(2) and 6(3)(a) of the Code)

(a) the customs office assigned responsibility for pre-authenticating the “T2L” or “T2LF” forms used for drawing up the documents concerned, for the purposes of Article 128b(1); (b) the manner in which the authorised issuer shall establish that the forms have been properly used; (c) the excluded categories or movements of goods; (d) the period within which and the manner in which the authorised issuer shall notify the competent customs office in order to enable it to carry out any necessary controls before departure of the goods. (e) that the front of the commercial documents concerned or box “C”. Office of departure' on the front of the forms used for the purposes of compiling the “T2L” or “T2LF” document and, where appropriate, the continuation sheets, shall be stamped in advance with the stamp of the customs office referred to in paragraph 2(a) and signed by an official of that office; or (i) stamped in advance with the stamp of the customs office referred to in paragraph 2(a) and signed by an official of that office; or (ii) stamped by the authorised issuer with a special stamp. The stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose. Boxes 1 and 2 and 4 to 6 of the special stamp have to be completed with the following information: — Coat of arms or any other signs or letter characterising the country; — Competent customs office; — Date; — Authorised issuer; and — Authorisation number. (f) Not later than on consignment of the goods, the authorised issuer shall complete and sign the form. He shall also enter in box “D”. Control by “office of departure” of the “T2L” or “T2LF” document, or in a clearly identifiable space on the commercial document used, the name of the competent customs office, the date of completion of the document, and one of the following endorsements: — Expedidor autorizado — Godkendt afsender — Zugelassener Versender — Εγκεκριμένος αποστολέας — Authorised consignor — Expéditeur agréé — Speditore autorizzato — Toegelaten afzender — Expedidor autorizado — Hyväksytty lähettäjä — Godkänd avsändare — Schválený odesílatel — Volitatud kaubasaatja — Atzītais nosūtītājs — Įgaliotas siuntėjas — Engedélyezett feladó — Awtorizzat li jibgħat — Upoważniony nadawca — Pooblaščeni pošiljatelj — Schválený odosielateľ — Одобрен изпращач — Expeditor agreat — Ovlašteni pošiljatelj

Article 128b

Facilitations for an authorised issuer (Article 6(3)(a) of the Code)

— Dispensa de firma — Fritaget for underskrift — Freistellung von der Unterschriftsleistung — Δεν απαιτείται υπογραφή — Signature waived — Dispense de signature — Dispensa dalla firma — Van ondertekening vrijgesteld — Dispensada a assinatura — Vapautettu allekirjoituksesta — Befriad från underskrift — Podpis se nevyžaduje — Allkirjanõudest loobutud — Derīgs bez paraksta — Leista nepasirašyti — Aláírás alól mentesítve — Firma mhux meħtieġa — Zwolniony ze składania podpisu — Opustitev podpisa — Oslobodenie od podpisu — Освободен от подпис — Dispensă de semnătură — Oslobođeno potpisa.

Article 128c

Authorisation to draw up the shipping company's manifest after departure (Article 153(2) of the Code) Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the customs authorities of the Member States may authorise shipping companies not to draw up the shipping company's manifest referred to in Article 199(2) of Implementing Regulation (EU) 2015/2447 serving to demonstrate the customs status of Union goods until, at the latest, the day after the departure of the vessel and, in any case, before its arrival at the port of destination.

Article 128d

Conditions to be authorised to draw up the shipping company's manifest after departure (Articles 6(3)(a) and 153(2) of the Code)

(a) they are established in the Union; (b) they regularly issue the proof of the customs status of Union goods, or whose customs authorities know that they can meet the legal obligations for the use of those proofs; (c) they have not committed any serious or repeated offences against customs or tax legislation; (d) they use electronic data interchange systems to transmit information between the ports of departure and destination in the customs territory of the Union; (e) they operate a significant number of voyages between the Member States on recognised routes.

(a) the customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned, and (b) the persons concerned keep records which enable the customs authorities to carry out effective controls.

If no objection is received within 60 days of the date of notification, the customs authorities shall authorise use of the simplified procedure described in in Article 128c. This authorisation shall be valid in the Member States concerned and shall apply only to transport operations between the ports to which it refers.

(a) the manifest for the port of departure shall be transmitted by electronic data interchange system to the port of destination; (b) the shipping company shall enter in the manifest the information indicated in Article 126a; (c) the manifest transmitted by electronic data exchange (data exchange manifest) shall be presented to the customs authorities at the port of departure at the latest on the working day following the departure of the vessel and in any case before it arrives at the port of destination. The customs authorities may require a printout of the data exchange manifest to be presented when they do not have access to an information system as approved by the customs authorities containing the data exchange manifest; (d) the data exchange manifest shall be presented to the customs authorities at the port of destination. The customs authorities may require a printout of the data exchange manifest to be presented when they do not have access to an information system as approved by the customs authorities containing the data exchange manifest.

(a) the shipping company shall notify all offences and irregularities to the customs authorities; (b) the customs authorities at the port of destination shall notify the customs authorities at the port of departure and the authority which issued the authorisation of all offences and irregularities at the earliest opportunity.’;

• (14) in Article 138, the following paragraph is added: ‘However, the dates of the upgrading of the National Import Systems for the Member State where the goods are deemed to be declared, as referred to in the Annex to Implementing Decision 2014/255/EU, the following shall apply:
• (a) point (f) of the first paragraph shall only apply where the goods in question also benefit from relief from other charges, and
• (b) goods the intrinsic value of which does not exceed EUR 22 shall be deemed to be declared for release for free circulation in accordance with Article 141.’;

• (15) in Article 141, the following paragraph is added: ‘5. Until the dates of the upgrading of the National Import Systems for the Member State where the goods are deemed to be declared, as referred to in the Annex to Implementing Decision 2014/255/EU, goods the intrinsic value of which does not exceed EUR 22 shall be deemed to be declared for release for free circulation by their presentation to customs pursuant to Article 139 of the Code provided that the data required are accepted by the customs authorities.’

• (16) in Article 144, the following paragraphs are added: ‘Until the dates of the upgrading of the relevant National Import Systems necessary for the submission of presentation notifications, as referred to in the Annex to Implementing Decision 2014/255/EU, the customs declaration for release for free circulation of goods in postal consignments referred to in the first paragraph shall be considered to have been lodged and accepted by the act of their presentation to customs, provided the goods are accompanied by a CN22 declaration/or a CN23 declaration or both. In the cases referred to in the first subparagraph of Article 141, paragraph 2 and in paragraph 3 of that Article, the consignee shall be considered to be the declarant and, where applicable, the debtor. In the cases referred to in the second subparagraph of Article 141, paragraph 2 and in paragraph 4 of that Article, the consignor shall be considered to be the declarant and, where applicable, the debtor. The customs authorities may provide that the postal oeprators shall be considered as the declarant, and, where applicable, as the debtor.’;

• (17) in Article 146, the following paragraph is added: ‘4. Until the respective dates of deployment of the AES and the upgrading of the relevant National Import Systems referred to in the Annex to Implementing Decision 2014/255/EU and without prejudice to Article 105(1) of the Code, customs authorities may allow for deadlines other than those specified in paragraphs 1 and 3 of this Article.’;

• (18) in Article 181, the following paragraph is added: ‘5. Until the dates of deployment of the UCC Information Sheets (INF) for Special Procedures system referred to in the Annex to Implementing Decision 2014/255/EU, by derogation from paragraph 1 of this Article, means other than electronic data processing techniques may be used.’

• (19) in Article 184, the following paragraph is added: ‘Until the dates of the upgrading of the New Computerised Transit System referred to in the Annex to Implementing Decision 2014/255/EU, the MRN of a transit declaration shall be submitted to the customs authorities by the means referred to in points (b) and (c) of the first paragraph.’

Article 56

Dates of the upgrading or deployment of the electronic systems concerned

Article 57

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.

ANNEX 2

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ANNEX 3

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ANNEX 4

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ANNEX 5

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ANNEX 6

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EXPLANATORY NOTES

1. Applicant:

Enter the full name of the applicant economic operator as recorded in the EORI system.

2. Legal status of applicant:

Enter the legal status as mentioned in the document of establishment.

3. Date of establishment

Enter — with numbers — the day, month and year of establishment.

4. Address of establishment

Enter the full address of the place where your entity was established, including the country.

5. Location of main place of business:

Enter the full address of the place of your business where the main activities are carried out.

6. Contact person:

Indicate the full name, phone and fax numbers, and e-mail address of the contact person designated by you within your company to be contacted by the customs authorities when examining the application.

7. Correspondence address:

Fill in only in if this differs from your address of establishment.

8.9. and 10.   VAT, Trader Identification and Legal registration numbers:

Enter the required numbers

The Trader identification Number(s) is (are) the identification number(s) registered by the customs authority(es)

The legal registration number is the registration number given by the company registration office.

If the numbers are the same, enter only the VAT ID number

If the applicant has no Trader Identification Number because e.g. in the applicant's Member State this number does not exist, leave the box blank.

11. Requested type of authorisation:

Make a cross in the relevant box.

12. Economic sector of activity:

Describe your activity.

13. Member States, where customs related activities are carried out:

Enter the relevant ISO alpha-2 country code(s).

14. Border crossing information:

Indicate the names of customs offices regularly used for border crossing.

15. Simplifications or facilitations already granted, certificates mentioned in Article 28(2) of Commission Implementing Regulation (EU) 2015/2447, and/or status of regulated agent or known consignor obtained as mentioned in Article 28(3) of Implementing Regulation (EU) 2015/2447:

In case of simplifications already granted, indicate the type of simplification, the relevant customs procedure, and the authorisation number. The relevant customs procedure shall be entered in the form of the codes used in the second or third subdivision of Box 1 of the single administrative document.

In case the applicant is the holder of one or more authorisations/certificates mentioned above indicate the type and the number of the authorisation/certificate(s).

16, 17 and 18.   Offices for documentations/main accounts:

Enter the full addresses of the relevant offices. If the offices have the same address, fill in only box 16.

19. Name, date and signature of the applicant:

Signature : the signatory should add his capacity. The signatory should always be the person who represents the applicant as a whole.

Name : name of the applicant and the stamp of the applicant.

Number of annexes :

the applicant shall give the following general information:

• 1. Overview of the principal owners/shareholders, stating names and addresses and their proportional interests. Overview of the members of the board of directors. Are owners known by the customs authorities for previous non-compliant behaviour?

• 1. The person responsible in the applicant's administration for customs matters.

• 1. Description of the economic activities of the applicant.

• 1. Specification of the location details of the various sites of the applicant and brief descriptions of the activities in each site. Specification of whether the applicant and each site acts within the supply chain in its own name and its own behalf, or acts in its own name and on behalf on another person, or acts in name of and on behalf of another person.

• 1. Specification of whether the goods are bought from and/or supplied to companies which are affiliated with the applicant.

• 1. Description of the internal structure of the organisation of the applicant. Please attach, if it exists, documentation on the functions/competencies for each department and/or function.

• 1. The number of the employees in total and for each division.

• 1. The names of the key office-holders (managing directors, divisional heads, accounting managers, head of customs division etc.). Description of the adopted routines in situation when the competent employee is not present, temporarily or permanently.

• 1. The names and the position within the organisation of the applicant who have specific customs expertise. Assessment of the level of knowledge of these persons in regards of the use of IT technology in customs and commercial processes and general commercial matters.

• 1. Agreement or disagreement with the publication of the information in the AEO authorisation in the list of authorised economic operator referred to in Article 14x(4).

ANNEX 7

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EXPLANATORY NOTES

Authorisation number

The Authorisation number shall always begin with the ISO alpha-2 country code of the issuing Member State, followed by one of the following letters:

AEOC for AEO Authorisation — Customs Simplifications

AEOS for AEO Authorisation — Security and Safety

AEOF for AEO Authorisation — Customs Simplifications/Security and Safety

The letters as described above should be followed by the national authorisation number.

1. Holder of the AEO Authorisation

The full name of the Holder shall be mentioned, as indicated in Box 1 of the Application form in Annex 1C, as well as the VAT ID number(s) as indicated in Box 8 of the Application form, if relevant the Trader Identification Number(s) as indicated in Box 9 of the Application form, and the Legal registration number as indicated in Box 10 of the Application form.

2. Issuing authority

Signature, the name of the Member State's customs administration and the stamp.

The name of the Member State's customs administration can be mentioned on a regional level, if the customs administration organisational structure requires it.

Reference to the type of the Authorisation

Make a cross in the relevant box.

3. Date from which the Authorisation is effective

Indicate the day, the month and the year, in accordance with Article 29 of Commission Delegated Regulation (EU) 2015/2446.

ANNEX 8

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ANNEX 9

Appendix A

1. Introductory notes to the tables

Generalities

• 1.1. The summary declaration that must be lodged for goods entering or leaving the customs territory of the Union contains the information detailed in Tables 1 to 5 for each of the situations or modes of transport concerned. The diversion request that needs to be made where an active means of transport entering the customs territory of the Union is to arrive first at a customs office located in a Member State that was not declared in the entry summary declaration contains the information detailed in Table 6.

• 1.2. Tables 1 to 7 include all data elements necessary for the procedures, declarations and diversion requests concerned. They provide comprehensive views of the requirements necessary for the various procedures, declarations and diversion requests.

• 1.3. The headings of the columns are self-explanatory and refer to these procedures and declarations.

• 1.4. An ‘X’ in a given cell of the tables indicates that the data element concerned is requested for the procedure or declaration described in the title of the relevant column at the declaration item of goods level. A ‘Y’ in a given cell of the tables indicates that the data element concerned is requested for the procedure or declaration described in the title of the relevant column at declaration header level. A ‘Z’ in a given cell of the tables indicates that the data element concerned is requested for the procedure or declaration described in the title of the relevant column at the conveyance report level. Any combination of these symbols ‘X’, ‘Y’ and ‘Z’ means that the data element concerned can be requested for the procedure or declaration described in the title of the relevant column at any of the levels concerned.

• 1.5. The descriptions and notes contained in Section 4 in respect of entry and exit summary declaration, of simplified procedures and of diversion requests apply to the data elements referred to in Tables 1 to 7.

Customs declaration used as an entry summary declaration

• 2.1. Where a customs declaration, as referred to in Article 162 of the Code, is used as a summary declaration, in accordance with Article 130(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure under Appendix C1 or Appendix C2, include the particulars set out in column ‘Entry summary declaration’ of Tables 1 to 4. Where a customs declaration, as referred to in Article 166 of the Code, is used as a summary declaration, in accordance with Article 130(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure in Table 7, include the particulars set out in column ‘Entry summary declaration’ of Tables 1 to 4.

• 2.2. Where a customs declaration, as referred to in Article 162 of the Code is presented by an AEO under article 38, 2, b of the code and is used as a summary declaration, in accordance with Article 130(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure under Appendix C1 or Appendix C2, include the particulars set out in column ‘AEO Entry summary declaration’ of Table 5. Where a customs declaration, as referred to in Article 166 of the Code is presented by an AEO under article 38, 2, b of the code and is used as a summary declaration, in accordance with Article 130(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure in Table 7, include the particulars set out in column ‘AEO Entry summary declaration’ of Table 5.

Customs declaration at export

• 3.1. Where a customs declaration, as referred to in Article 162 of the Code, is required, in accordance with Article 263(3)(a) of the Code, that declaration must, in addition to the particulars required for the specific procedure under Appendix C1 or Appendix C2, include the particulars set out in column ‘Exit summary declaration’ of Tables 1 and 2. Where a customs declaration, as referred to in Article 166 of the Code, is required, in accordance with Article 263(3)(a) of the Code, that declaration must, in addition to the particulars required for the specific procedure in Table 7, include the particulars set out in column ‘Exit summary declaration’ of Tables 1 and 2.

Other specific circumstances in respect of exit and entry summary declarations and particular types of goods traffic. Note to Tables 2 to 4

• 4.1. The columns ‘Exit summary declaration — Express consignments’ and ‘Entry summary declaration — Express consignments’ of Table 2 cover the required data which shall be provided electronically to customs authorities for risk-analysis purposes prior to departure or arrival of express consignments. Postal services may choose to provide electronically the data contained in those columns of Table 2 to customs authorities for risk-analysis purposes prior to departure or arrival of postal consignments.

• 4.5. Tables 3 and 4 contain the information necessary for entry summary declarations in the context of road and rail modes of transport.

• 4.6. Table 3 for road mode of transport applies also in case of multimodal transport, unless otherwise provided in Section 4.

Simplified procedures

• 5.1. The declarations for simplified procedures referred to in Article 166 of the Code contain the information detailed in Table 7.

• 5.2. The reduced format for certain data elements provided for simplified procedures does not limit or influence the requirements set out in Appendices C1 and D1, notably in respect of the information to be provided in supplementary declarations.

2. Requirements for entry and exit summary declarations

2.1.   Situation for air, sea, inland waterways and other modes of transport or situations not referred to under Tables 2 to 4 — Table 1

Name	Exit summary declaration (See note 3.1)	Entry summary declaration (See note 2.1)
Number of items	Y	Y
Unique consignment reference number	X/Y	X/Y
Transport document number	X/Y	X/Y
Consignor	X/Y	X/Y
Person lodging the summary declaration	Y	Y
Consignee	X/Y	X/Y
Carrier		Z
Notify party		X/Y
Identity and nationality of active means of transport crossing the border		Z
Conveyance reference number		Z
First place of arrival code		Z
Date and time of arrival at first place of arrival in Customs territory		Z
Country(ies) of routing codes	Y	Y
Mode of transport at the border		Z
Customs office of exit	Y
Location of goods	Y
Place of loading		X/Y
Place of unloading code		X/Y
Goods description	X	X
Type of packages (code)	X	X
Number of packages	X	X
Shipping marks	X/Y	X/Y
Equipment identification number, if containerised	X/Y	X/Y
Goods item number	X	X
Commodity code	X	X
Gross mass (kg)	X/Y	X/Y
UN Dangerous Goods code	X	X
Seal number	X/Y	X/Y
Transport charges method of payment code	X/Y	X/Y
Declaration date	Y	Y
Signature/Authentication	Y	Y
Other specific circumstance indicator	Y	Y
Subsequent customs office(-s) of entry code		Z

2.2.   Express consignments — Table 2

Name	Exit summary declaration — Express consignments (See notes 3.1 and 4.1 to 4.3)	Entry summary declaration — Express consignments (See notes 2.1 and 4.1 to 4.3)
Unique consignment reference number
Transport document number
Consignor	X/Y	X/Y
Person lodging the summary declaration	Y	Y
Consignee	X/Y	X/Y
Carrier		Z
Conveyance reference number		Z
Date and time of arrival at first place of arrival in customs territory		Z
Country(ies) of routing codes	Y	Y
Mode of transport at the border		Z
Customs office of exit	Y
Location of goods	Y
Place of loading		Y
Place of unloading code		X/Y
Goods description	X	X
Equipment identification number, if containerised
Goods item number	X	X
Commodity code	X	X
Gross mass (kg)	X/Y	X/Y
UN Dangerous Goods Code	X	X
Transport charges method of payment code	X/Y	X/Y
Declaration date	Y	Y
Signature/Authentication	Y	Y
Other specific circumstance indicator	Y	Y
Subsequent customs office(-s) of entry code		Z

2.3.   Road mode of transport — Entry summary declaration information — Table 3

Name	Road — Entry summary declaration (See note 2.1)
Number of items	Y
Unique consignment reference number	X/Y
Transport document number	X/Y
Consignor	X/Y
Person lodging the summary declaration	Y
Consignee	X/Y
Carrier	Z
Identity and nationality of active means of transport crossing the border	Z
First place of arrival code	Z
Date and time of arrival at first place of arrival in Customs territory	Z
Countries of routing codes	Y
Mode of transport at the border	Z
Place of loading	X/Y
Place of unloading code	X/Y
Goods description	X
Type of packages code	X
Number of packages	X
Equipment identification number if containerised	X/Y
Goods item number	X
Commodity code	X
Gross mass (kg)	X/Y
Transport charges method of payment code	X/Y
UN Dangerous Goods Code	X
Seal number	X/Y
Declaration date	Y
Signature/Authentication	Y
Other specific circumstance indicator	Y

2.4.   Rail mode of transport — Entry summary declaration information — Table 4

Name	Rail — Entry summary declaration (See note 2.1)
Number of items	Y
Unique consignment reference number	X/Y
Transport document number	X/Y
Consignor	X/Y
Person lodging the entry summary declaration	Y
Consignee	X/Y
Carrier	Z
Identity and nationality of active means of transport crossing the border	Z
Conveyance reference number	Z
First place of arrival code	Z
Date and time of arrival at first place of arrival in Customs territory	Z
Countries of routing codes	Y
Mode of transport at the border	Z
Place of loading	X/Y
Place of unloading code	X/Y
Goods description	X
Type of packages code	X
Number of packages	X
Equipment identification number, if containerised	X/Y
Goods item number	X
Commodity code	X
Gross mass (kg)	X/Y
Transport charges method of payment code	X/Y
UN Dangerous Goods Code	X
Seal number	X/Y
Declaration date	Y
Signature/Authentication	Y
Other specific circumstance indicator	Y

2.5.   Authorised economic operators — reduced data requirements for entry summary declarations — Table 5

Name	Entry summary declaration (See note 2.2)
Unique consignment reference number	X/Y
Transport document number	X/Y
Consignor	X/Y
Person lodging the summary declaration	Y
Consignee	X/Y
Carrier	Z
Notify party	X/Y
Identity and nationality of active means of transport crossing the border	Z
Conveyance reference number	Z
First place of arrival code	Z
Date and time of arrival at first place of arrival in Customs territory	Z
Country(ies) of routing codes	Y
Mode of transport at the border	Z
Customs office of exit
Place of loading	X/Y
Goods description	X
Number of packages	X
Equipment identification number, if containerised	X/Y
Goods item number	X
Commodity code	X
Declaration date	Y
Signature/Authentication	Y
Other specific circumstance indicator	Y
Subsequent customs office(-s) of entry code	Z

2.6.   Requirements for diversion requests — Table 6

Name
Mode of transport at the border	Z
Identification of means of transport crossing the border	Z
Date and time of arrival at first place of arrival in Customs territory	Z
Country code of the declared first office of entry	Z
Person requesting the diversion	Z
MRN	X
Goods item number	X
First place of arrival code	Z
Actual first place of arrival code	Z

3. Requirements for simplified declaration — Table 7

Name	Simplified declaration export (See note 3.1)	Simplified declaration import (See note 2.1)
Declaration	Y	Y
Number of items	Y	Y
Unique consignment reference number	X	X
Transport document number	X/Y	X/Y
Consignor/exporter	X/Y
Consignee		X/Y
Declarant/representative	Y	Y
Declarant/representative status code	Y	Y
Currency code		X
Customs office of exit	Y
Goods description	X	X
Type of packages (code)	X	X
Number of packages	X	X
Shipping marks	X/Y	X/Y
Equipment identification number, if containerised		X/Y
Goods item number	X	X
Commodity code	X	X
Gross mass (kg)		X
Procedure	X	X
Net mass (kg)	X	X
Item amount		X
Reference number for entry into the declarant's records	X	X
Number of the authorisation	X	X
Additional information		X
Declaration date	Y	Y
Signature/Authentication	Y	Y

4. Data elements explanatory notes.

MRN

Diversion request: The Movement Reference Number is an alternative to the following two data elements:

• — Identification of the means of transport crossing the border,

• — Date and time of arrival at first place of arrival in customs territory.

Declaration

Enter the codes provided for in Appendix D1 for SAD Box 1, 1st and 2nd subdivisions.

Number of items ([^E0004])

Total number of items declared in the declaration or in the summary declaration.

[Ref.: SAD Box 5]

Unique consignment reference number

Unique number assigned to goods, for entry, import, exit and export.

WCO (ISO15459) codes or equivalent shall be used.

Summary declarations: it is an alternative to the transport document number when the latter is not available.

Simplified procedures: the information can be provided where available.

This element provides a link to other useful sources of information.

[Ref.: SAD Box 7]

Transport document number

Reference of the transport document that covers the transport of goods into or out of the customs territory. Where the person lodging the entry summary declaration is different from the carrier, the transport document number of the carrier shall also be provided.

This includes the code for the type of transport document as provided for in Appendix D1, followed by the identification number of the document concerned.

This element is an alternative to the unique consignment reference number [UCR] when the latter is not available. It provides a link to other useful sources of information.)

Exit ship and aircraft supplies summary declarations: invoice or loading list number.

Entry road mode of transport summary declarations: this information shall be provided to the extent available and may include both references to TIR carnet and to CMR.

Consignor

Party consigning goods as stipulated in the transport contract by the party ordering transport.

Exit summary declarations: This information must be provided when it is different from the person lodging the summary declaration. This information takes the form of the consignor EORI number whenever that number is available to the person lodging the summary declaration. If the consignor EORI number is not available, the full name and address of the consignor shall be provided. Where the particulars required for an exit summary declaration are included in a customs declaration in accordance with Article 263(3)(a) of the Code and with Article 162 of the Code, this information corresponds to the ‘Consignor/Exporter’ of that customs declaration.

Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration.

The structure of the number is as follows:

Field	Content	Field type	Format	Examples
1	Identifier of the third country (ISO alpha 2 country code)	Alphabetic 2	a2	US JP CH
2	Unique identification number in a third country	Alphanumeric up to 15	An..15	1234567890ABCDE AbCd9875F pt20130101aa

Examples: ‘US1234567890ABCDE’ for a consignor in the US (country code: US) whose unique identification number is 1234567890ABCDE. ‘JPAbCd9875F’ for a consignor in Japan (country code: JP) whose unique identification number is AbCd9875F. ‘CHpt20130101aa’ for a consignor in Switzerland (country code: CH) whose unique identification number is pt20130101aa.

Identifier of the third country: the European Union's alphabetical codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the country codes laid down in accordance with Article 5(2) of Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 ([^E0005]).

When a consignor EORI number or a consignor third country unique identification number is provided, his name and address shall not be provided.

Entry summary declarations: This information takes the form of the consignor EORI number whenever that number is available to the person lodging the summary declaration. If the consignor EORI number is not available, the full name and address of the consignor shall be provided.

Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration. The structure of that number corresponds to the structure as specified in the ‘Exit summary declarations’ part of this data element explanatory note.

When a consignor EORI number or a consignor third country unique identification number is provided, his name and address shall not be provided.

Consignor/exporter

Party who makes or on whose behalf the export declaration is made and who is the owner of the goods or has similar right of disposal over them at the time when the declaration is accepted.

Enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the consignor/exporter does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

[Ref.: SAD Box 2]

Person lodging the summary declaration

This information takes the form of the EORI number of the person lodging the summary declaration; his name and address shall not be provided.

Entry summary declarations: one of the persons mentioned in Article 127(4) of the Code.

Exit summary declarations: party defined in Article 271(2) of the Code. This information shall not be provided where, in accordance with Article 263(1) of the Code, the goods are covered by a customs declaration.

Note: This information is necessary to identify the person responsible for presenting the declaration.

Person requesting the diversion:

Diversion request: the person making the request for a diversion at entry. This information takes the form of the EORI number of the person requesting the diversion; his name and address shall not be provided.

Consignee:

Party to whom goods are actually consigned.

Exit summary declarations: In cases referred to in Article 215(2) third subparagraph of Implementing Regulation (EU) 2015/2447, this information in the form of the full name and address of the consignee shall be provided where available. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, the consignee is unknown, his particulars shall be replaced by the following code in Box 44 of an export declaration:

Legal basis	Subject	Box	Code
Appendix A	Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of exit summary declarations, where the consignee particulars are unknown.	44	30600

It takes the form of the consignee EORI number whenever that number is available to the person lodging the summary declaration. If the consignee EORI number is not available, the full name and address of the consignee shall be provided.

Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration. The structure of that number corresponds to the structure as specified in ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.

Where a consignee EORI number or a consignee third country unique identification number is provided, his name and address shall not be provided.

Entry summary declarations: This information must be provided when different from the person lodging the summary declaration. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, the consignee is unknown and his particulars shall be replaced by the following code 10600 :

Legal basis	Subject		Code
Appendix A	Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of entry summary declarations, where the consignee particulars are unknown		10600

Where this information must be provided, it takes the form of the consignee EORI number whenever that number is available to the person lodging the summary declaration. If the consignee EORI number is not available, the full name and address of the consignee shall be provided.

Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration. The structure of that number corresponds to the structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.

Where a consignee EORI number or a consignee third country unique identification number is provided, his name and address shall not be provided.

Declarant/representative

To be required if different from the consignor/exporter at export/the consignee at import.

This information takes the form of the declarant/representative EORI number.

[Ref.: SAD Box 14]

Declarant/representative status code

Code representing the declarant or the status of the representative. The codes to be used are those provided for in Appendix D1 for Box 14 of the SAD.

Carrier

This information shall not be provided where it is identical with the person lodging the entry summary declaration except where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union. In this case, this information may be provided and will take the form of a third country unique identification number which has been made available to the Union by the third country concerned. The structure of that number corresponds to the structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.

Where this information is different from the person lodging the entry summary declaration, this information takes the form of the full name and address of the carrier.

It takes the form of the carrier EORI number or a carrier third country unique identification number:

• — whenever available to the person lodging the summary declaration,

and/or

• — where sea, inland waterway or air transport is concerned.

It takes the form of the carrier EORI number, if the carrier is connected to the customs system and he wishes to receive any of notifications laid down in Article 185(3) or in Article 187(2) of Implementing Regulation (EU) 2015/2447.

Where a carrier EORI number or a carrier third country unique identification number is provided, his name and address shall not be provided.

Notify party

Party to be notified at entry of the arrival of the goods. This information needs to be provided where applicable. It takes the form of the notify party EORI number whenever this number is available to the person lodging the summary declaration. If the notify party EORI number is not available, the full name and address of the notify party shall be provided.

Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration. The structure of that number corresponds to the structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.

Where the notify party EORI number or the notify party third country unique identification number is provided, his name and address shall not be provided.

Entry summary declaration: where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, in which case the consignee is not mentioned and code 10600 is entered, the notify party shall always be provided.

Exit summary declaration: where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, in which case the consignee is not mentioned, the particulars of notify party shall always be provided in the field for ‘consignee’ instead of the ‘consignee’ particulars. When an export declaration contains the particulars for the exit summary declaration, code 30600 is entered in Box 44 of the export declaration concerned.

Identity and nationality of active means of transport crossing the border

Identity and nationality of active means of transport crossing the border of the customs territory of the Union. The definitions provided for in Appendix C1 for SAD box 18 shall be used for identity. Where sea and inland waterways transport is concerned, the IMO ship identification number or unique European Vessel Identification Number (ENI) shall be declared. Where air transport is concerned, no information should be provided

The codes provided for in Appendix D1 for SAD box 21 shall be used for nationality where this information is not yet included in the identity.

Rail mode of transport: the wagon number shall be provided.

Identification of means of transport crossing the border

Diversion request: This information shall take the form of the IMO ship identification number, the ENI code or the IATA flight number for sea, inland waterways or air transport respectively.

For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the code-share partners' flight numbers shall be used.

Conveyance reference number ([^E0006])(1)

Identification of the journey of the means of transport, for example voyage number, flight number, trip number, if applicable.

For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the code-share partners' flight numbers shall be used.

Rail mode of transport: the train number shall be provided. This data element shall be provided in case of multimodal transport, where applicable.

First place of arrival code

Identification of the first arrival location in the Customs territory. This would be a port for sea, airport for air and border post for land crossing.

The code shall adhere to the following pattern: UN/LOCODE (an..5) + national code (an..6).

Road and rail modes of transport: the code shall follow the pattern provided for customs offices in Appendix D1.

Diversion request: the code of the declared customs office of first entry must be provided.

Actual first place of arrival code

Diversion request: the code of the actual customs office of first entry must be provided.

Country code of the declared first office of entry

Diversion request: Codes provided for in Appendix D1 for SAD box 2 shall be used.

Date and time of arrival at first place of arrival in Customs territory

Date and time/scheduled date and time of arrival of means of transport at (for air) first airport, (land) arrival at first border post and (sea) arrival at first port, code. n12 (CCYYMMDDHHMM) shall be used. Local time of first place of arrival shall be provided.

Diversion request: This information shall be limited to the date; code n8 (CCYYMMDD) shall be used.

Country(ies) of routing codes

Identification in a chronological order of the countries through which goods are routed between the country of original departure and final destination. This comprises the countries of original departure and of final destination of the goods. Codes provided for in Appendix D1 for SAD Box 2 shall be used. This information is to be provided to the extent known.

Exit express consignments summary declarations — postal consignments: only the country of final destination of the goods shall be provided.

Entry express consignments summary declarations — postal consignments: only the country of original departure of the goods shall be provided.

Currency code

Code provided for in Appendix D1 for SAD Box 22 for the currency in which the commercial invoice was drawn up.

This information is used in conjunction with ‘Item amount’ where it is necessary for the calculation of import duties.

Member States may waive this requirement for simplified declarations at import where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

[Ref.: SAD Boxes 22 and 44]

Mode of transport at the border

Entry summary declaration: Mode of transport corresponding to the active means of transport in which the goods are expected to enter the customs territory of the Union. In the case of combined transportation, the rules set out in Appendix C1 explanatory note for box 21 shall apply.

Where air cargo is transported on modes of transport other than air, the other mode of transport shall be declared.

Codes 1, 2, 3, 4, 7, 8 or 9 as provided for in Appendix D1 for SAD box 25 shall be used.

[Ref.: SAD box 25].

Customs office of exit

Code provided for in Appendix D1 for SAD box 29 for the intended customs office of exit.

Exit express consignments summary declarations — postal consignments:

this element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader.

Location of goods ([^E0007])

Precise location where the goods may be examined.

[Ref.: SAD Box 30]

Place of loading ([^E0008])

Name of a seaport, airport, freight terminal, rail station or other place at which goods are loaded onto the means of transport being used for their carriage, including the country where it is located.

Entry express consignments summary declarations — postal consignments:

This element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader

Road and rail modes of transport: this can be the place where goods were taken over according to the transport contract or the TIR customs office of departure.

Place of unloading (6)

Name of the seaport, airport, freight terminal, rail station or other place at which the goods are unloaded from the means of transport having been used for their carriage, including the country where it is located.

Road and rail modes of transport: where the code is not available, the name of the place shall be provided, with the maximum level of precision available.

Note: This element provides useful information for procedure management.

Goods description

Summary declarations: it is a plain language description that is precise enough for Customs services to be able to identify the goods. General terms (i.e. ‘consolidated’, ‘general cargo’ or ‘parts’) cannot be accepted. A list of such general terms will be published by the Commission. It is not necessary to provide this information where the Commodity code is provided.

Simplified procedures: it is a description for tariff purposes.

[Ref.: SAD Box 31]

Type of packages (code)

Code provided for in Appendix D1 for SAD box 31 for the intended customs office of exit.

Number of packages

Number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or number of pieces, if unpackaged. This information shall not be provided where goods are in bulk.

[Ref.: SAD Box 31]

Shipping marks

Free form description of the marks and numbers on transport units or packages.

This information shall only be provided for packaged goods where applicable. Where goods are containerised, the container number can replace the shipping marks, which can however be provided by the trader where available. A UCR or the references in the transport document that allows for the unambiguous identification of all packages in the consignment may replace the shipping marks.

Note: This element helps to identify consignments.

[Ref.: SAD Box 31]

Equipment identification number, if containerised

Marks (letters and/or numbers) which identify the container.

[Ref.: SAD Box 31]

Goods item number ([^E0009])

Number of the item in relation to the total number of items contained in the declaration, the summary declaration or the diversion request.

Diversion request: where the MRN is provided and the diversion request does not concern all items of goods of an entry summary declaration, the person requesting the diversion shall provide the relevant item numbers attributed to the goods in the original entry summary declaration.

To be used only where there is more than one item of goods.

Note: This element, which is automatically generated by computer systems, helps to identify the item of goods concerned within the declaration.

[Ref.: SAD Box 32]

Commodity code

Code number corresponding to the item in question;

Entry summary declarations: first four digits of the CN code; It is not necessary to provide this information where the goods description is provided.

Simplified declaration import: 10-digit TARIC code. Traders may supplement this information, where appropriate, with additional TARIC codes. Member States may waive this requirement for simplified declarations at import where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

Exit summary declarations: first four digits of the CN code. It is not necessary to provide this information where the goods description is provided.

Simplified declaration export: 8-digit CN code. Traders may complement this information, where appropriate, with additional TARIC codes. Member States may waive this requirement for simplified declarations at export where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

[Ref.: SAD Box 33]

Gross mass (kg)

Weight (mass) of goods including packaging but excluding the carrier's equipment for the declaration.

Where possible, the trader can provide that weight at declaration item level.

Simplified declaration import: this information shall be provided only where it is necessary for the calculation of import duties.

Member States may waive this requirement for simplified declarations at import where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

[Ref.: SAD Box 35]

Procedure

Procedure code as provided for in Appendix D1 for SAD Box 37, 1st and 2nd subdivisions.

Member States may waive the obligation to provide the codes as defined in Appendix D1 for Box 37, 2nd subdivision of the SAD for simplified declarations at import and export where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

Net mass (kg)

Weight (mass) of the goods themselves without any packing.

Member States may waive this requirement for simplified declarations at import and export where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

[Ref.: SAD Box 38]

Item amount

Price of the goods for the declaration item concerned. This information is used in conjunction with ‘Currency code’ where it is necessary for the calculation of import duties.

Member States may waive this requirement for simplified declarations at import where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

[Ref.: SAD Box 42]

Reference number for

entry into the declarant's records

It is the reference number of entry into the records for the procedure described in Article 182 of the Code. Member States may waive this requirement where other satisfactory consignments tracing systems are in place.

Additional information

Enter code 10100 where Article 2 paragraph 1 of Regulation (EC) No 1147/2002 ([^E0010]) applies (goods imported with airworthiness certificates).

[Ref.: SAD Box 44]

Number of the authorisation

Number of the authorisation for simplifications. Member States may waive this requirement where they are satisfied that their computer systems are able to derive this information without ambiguity from other elements of the declaration, such as the trader identification.

UN Dangerous Goods code

The United Nations Dangerous Goods Identifier (UNDG) is the unique serial number (n4) assigned within the United Nations to substances and articles contained in a list of the dangerous goods most commonly carried.

This element shall only be provided where it is relevant.

Seal number ([^E0011])

The identification numbers of the seals affixed to the transport equipment, where applicable.

Transport charges method of payment code

The following codes shall be used:

• A Payment in cash

• B Payment by credit card

• C Payment by cheque

• D Other (e.g. direct debit to cash account)

• H Electronic credit transfer

• Y Account holder with carrier

• Z Not pre-paid

This information is to be provided only where available.

Declaration date ([^E0012])

Date at which the respective declarations were issued and when appropriate, signed or otherwise authenticated.

For entry into the declarant's records pursuant to Article 182 of the Code, this is the date of entry into the records.

[Ref.: SAD Box 54]

Signature/Authentication (10)

[Ref.: SAD Box 54]

Other specific circumstance indicator

Coded element that indicates the special circumstance the benefit of which is claimed by the trader concerned.

• A Postal and express consignments

• C Road mode of transport

• D Rail mode of transport

• E Authorised economic operators

This element needs to be provided only where the benefit of a special circumstance other than those referred to under Table 1 is requested by the person lodging the summary declaration.

This element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader.

Subsequent customs office(-s) of entry code

Identification of the subsequent customs offices of entry in the customs territory of the Union.

This code needs to be provided when the code for the mode of transport at the border is 1, 4 or 8.

The code shall adhere to the pattern provided in Appendix D1 for SAD Box 29 for the customs office of entry.

Appendix B1

MODEL OF SINGLE ADMINISTRATIVE DOCUMENT

(eight-copy set)

• (1)The technical provisions in respect of the forms and notably their size and colours are detailed in Appendix C1, Title I,A.

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Appendix B2

MODEL OF SINGLE ADMINISTRATIVE DOCUMENT FOR PRINTING BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS

• (1)The technical provisions in respect of the forms and notably their size and colours are detailed in Appendix C1, Title I, A.

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Appendix B3

MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM

(eight-copy set)

• (1)The technical provisions in respect of the forms and notably their size and colours are detailed in Appendix C1, Title I, A.

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