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
Type/Length: n ..5
The attribute shall be used.
Total number of packages
(box 6)
Type/Length: n ..7
The use of the attribute is optional. The total number of packages is equal to the sum of all ‘Number of packages’, all ‘Number of pieces’ and a value of ‘1’ for each declared ‘bulk’.
Country of dispatch
(box 15a)
Type/Length: a2
The attribute shall be used, if only one country of dispatch is declared. The country codes presented in Appendix D2 shall be used. In this case the attribute ‘Country of dispatch’ of the data group ‘GOODS ITEM’ cannot be used. If more than one country of dispatch is declared, this attribute of the data group ‘TRANSIT OPERATION’ cannot be used. In this case the attribute ‘Country of dispatch’ of the data group ‘GOODS ITEM’ shall be used.
Destination country
(box 17a)
Type/Length: a2
The attribute shall be used, if only one country of destination is declared. The country codes presented in Appendix D2 shall be used. In this case the attribute ‘Destination country’ of the data group ‘GOODS ITEM’ cannot be used. If more than one country of destination is declared, this attribute of the data group ‘TRANSIT OPERATION’ cannot be used. In this case the attribute ‘Destination country’ of the data group ‘GOODS ITEM’ shall be used.
Identity at departure
(box 18)
Type/Length: an ..27
The attribute shall be used according to Appendix C1.
Identity at departure LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
Nationality at departure
(box 18)
Type/Length: a2
The country code presented in Appendix D2 shall be used according to Appendix C1.
Container
(box 19)
Type/Length: n1
The following codes shall be used
| 0 | : | no |
| --- | --- | --- |
| 1 | : | yes. |
Nationality crossing border
(box 21)
Type/Length: a2
The country code presented in Appendix D2 shall be used according to Appendix C1.
Identity crossing border
(box 21)
Type/Length: an ..27
The use of this attribute is optional for Member States in accordance with Appendix C1.
Identity crossing border LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
Type of transport crossing border
(box 21)
Type/Length: n ..2
The use of the attribute is optional for the Member States according to Appendix C1.
Transport mode at border
(box 25)
Type/Length: n ..2
The use of the attribute is optional for the Member States according to Appendix C1.
Inland transport mode
(box 26)
Type/Length: n ..2
The use of the attribute is optional for the Member States. It has to be used according to the explanatory note concerning box 25 presented in Appendix D1.
Loading place
(box 27)
Type/Length: an ..17
The use of the attribute is optional for the Member States.
Agreed location code
(box 30)
Type/Length: an ..17
The attribute cannot be used, if the data group ‘CONTROL RESULT’ is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place in coded form where the goods can be examined is necessary. The attributes ‘Agreed location of goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be used at the same time.
Agreed location of goods
(box 30)
Type/Length: an ..35
The attribute cannot be used, if the data group ‘CONTROL RESULT’ is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place where the goods can be examined is necessary. The attributes ‘Agreed location of goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be used at the same time.
Agreed location of goods LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
Authorised location of goods
(box 30)
Type/Length: an ..17
The attribute is optional, if the data group ‘CONTROL RESULT’ is used. If the attribute is used the precise indication of the place where the goods can be examined is necessary. If the data group ‘CONTROL RESULT’ is not used the attribute cannot be used. The attributes ‘Agreed location of goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be used at the same time.
Customs subplace
(box 30)
Type/Length: an ..17
The attribute cannot be used, if the data group ‘CONTROL RESULT’ is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place where the goods can be examined is necessary. The attributes ‘Agreed location of goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be used at the same time.
Total gross mass
(box 35)
Type/Length: n ..11,3
The attribute shall be used.
NCTS accompanying document language code
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language of the transit accompanying document (NCTS accompanying document).
Dialogue language indicator at departure
Type/Length: a2
The use of the language code presented in Appendix D2 is optional. If this attribute is not used the system will use the default language of the office of departure.
Declaration date
(box 50)
Type/Length: n8
The attribute shall be used.
Declaration place
(box 50)
Type/Length: an ..35
The attribute shall be used.
Declaration place LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) of the corresponding free text field.
TRADER consignor
(box 2)
Number: 1
This data group is used, when there is only one consignor declared. In this case the data group ‘TRADER consignor’ of the data group ‘GOODS ITEM’ cannot be used.
Name
(box 2)
Type/Length: an ..35
The attribute shall be used.
Street and number
(box 2)
Type/Length: an ..35
The attribute shall be used.
Country
(box 2)
Type/Length: a2
The country code presented in Appendix D2 shall be used.
Postcode
(box 2)
Type/Length: an ..9
The attribute shall be used.
City
(box 2)
Type/Length: an ..35
The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG).
TIN
(box 2)
Type/Length: an ..17
The use of the attribute to insert the trader identification number (TIN) is optional for the Member States.
TRADER Consignee
(box 8)
Number: 1
The data group shall be used, when there is only one consignee declared and the attribute ‘Destination country’ of the data group ‘TRANSIT OPERATION’ contains a Member State or a common transit country. In this case the data group ‘TRADER consignee’ of the data group ‘GOODS ITEM’ cannot be used.
Name
(box 8)
Type/Length: an ..35
The attribute shall be used.
Street and number
(box 8)
Type/Length: an ..35
The attribute shall be used.
Country
(box 8)
Type/Length: a2
The country code presented in Appendix D2 shall be used.
Postcode
(box 8)
Type/Length: an ..9
The attribute shall be used.
City
(box 8)
Type/Length: an ..35
The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG).
TIN
(box 8)
Type/Length: an ..17
The use of this attribute to insert the trader identification number (TIN) is optional for the Member States.
GOODS ITEM
Number: 999
The data group shall be used.
Declaration type
(ex box 1)
Type/Length: an ..5
The attribute shall be used, if the code ‘T-’ was used for the attribute ‘Declaration type’ of the data group ‘TRANSIT OPERATION’. In other cases this attribute cannot be used.
Country of dispatch
(ex box 15a)
Type/Length: a2
The attribute shall be used, if more than one country of dispatch is declared. The country codes presented in Appendix D2 shall be used. The attribute ‘Country of dispatch’ of the data group ‘TRANSIT OPERATION’ cannot be used. If only one country of dispatch is declared the corresponding attribute of the data group ‘TRANSIT OPERATION’ shall be used.
Destination country
(ex box 17a)
Type/Length: a2
The attribute shall be used, if more than one country of destination is declared. The country codes presented in Appendix D2 shall be used. The attribute ‘Destination country’ of the data group ‘TRANSIT OPERATION’ cannot be used. If only one country of destination is declared the corresponding attribute of the data group ‘TRANSIT OPERATION’ shall be used.
Textual description
(box 31)
Type/Length: an ..140
The attribute shall be used.
Textual description LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) of the corresponding free text field.
Item number
(box 32)
Type/Length: n ..5
The attribute shall be used, even if a number ‘1’ was used for the attribute ‘Total number of items’ of the data group ‘TRANSIT OPERATION’. In this case the number ‘1’ shall be used for this attribute. Each item number is unique throughout the declaration.
Commodity code
(box 33)
Type/Length: n ..8
The attribute shall be used with at least four and up to eight digits according to Appendix C1.
Gross mass
(box 35)
Type/Length: n ..11,3
This attribute is optional when goods of different type covered by the same declaration are packed together in such a way that it is impossible to determine the gross mass of each type of goods.
Net mass
(box 38)
Type/Length: n ..11,3
The use of the attribute is optional according to Appendix C1.
TRADER consignor
(ex box 2)
Number: 1
The data group ‘TRADER consignor’ cannot be used when there is only one consignor declared. In this case the data group ‘TRADER consignor’ on ‘TRANSIT OPERATION’ level is used.
Name
(ex box 2)
Type/Length: an ..35
The attribute shall be used.
Street and number
(ex box 2)
Type/Length: an ..35
The attribute shall be used.
Country
(ex box 2)
Type/Length: a2
The country code presented in Appendix D2 shall be used.
Postcode
(ex box 2)
Type/Length: an ..9
The attribute shall be used.
City
(ex box 2)
Type/Length: an ..35
The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG).
TIN
(ex box 2)
Type/Length: an ..17
The use of this attribute to insert the trader identification number (TIN) is optional for the Member States.
TRADER consignee
(ex box 8)
Number: 1
The data group shall be used when more than one consignee is declared and the attribute ‘Destination country’ of the data group ‘GOODS ITEM’ contains a Member State or a common transit country. When only one consignee is declared, the data group ‘TRADER consignee’ of the data group ‘GOODS ITEM’ cannot be used.
Name
(ex box 8)
Type/Length: an ..35
The attribute shall be used.
Street and number
(ex box 8)
Type/Length: an ..35
The attribute shall be used.
Country
(ex box 8)
Type/Length: a2
The country code presented in Appendix D2 shall be used.
Postcode
(ex box 8)
Type/Length: an ..9
The attribute shall be used.
City
(ex box 8)
Type/Length: an ..35
The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG).
TIN
(ex box 8)
Type/Length: an ..17
The use of this attribute to insert the trader identification number (TIN) is optional for the Member States.
CONTAINERS
(box 31)
Number: 99
If the attribute ‘Container’ of the data group ‘TRANSIT OPERATION’ contains the code ‘1’ the data group shall be used.
Container numbers
(box 31)
Type/Length: an ..11
The attribute shall be used.
PACKAGES
(box 31)
Number: 99
The data group shall be used.
Marks and numbers of packages
(box 31)
Type/Length: an ..42
The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG).
Marks and numbers of packages LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
Kind of packages
(box 31)
Type/Length: an2
The packaging codes listed under Box 31 of Appendix D1 shall be used.
Number of packages
(box 31)
Type/length: n ..5
The attribute shall be used if the attribute ‘Kind of packages’ contains other codes shown in Appendix D1 than those for bulk (VQ, VG, VL, VY, VR or VO) or for ‘unpacked’ (NE, NF, NG). It may not be used if the attribute ‘Kind of packages’ contains one of the previously mentioned codes.
Number of pieces
(box 31)
Type/Length: n ..5
The attribute shall be used if the attribute ‘Kind of packages’ contains a code presented in Appendix D2 for ‘Unpacked’ (NE). In other cases this attribute cannot be used.
PREVIOUS ADMINISTRATIVE REFERENCES
(box 40)
Number: 9
The data group shall be used according to Appendix C1.
Previous document type
(box 40)
Type/Length: an ..6
If the data group shall be used at least one previous document type shall be used.
Previous document reference
(box 40)
Type/Length: an ..20
The reference of the previous document shall be used.
Previous document reference LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) of the corresponding free text field.
Complement of information
(box 40)
Type/Length: an ..26
The use of the attribute is optional for the Member States.
Complement of information LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
PRODUCED DOCUMENTS/CERTIFICATES
(box 44)
Number: 99
The data group shall be used for TIR messages. In other cases, it shall be used according to Appendix C1. If the data group is used, at least one of the following attributes shall be used.
Document type
(box 44)
Type/Length: an ..3
The code presented in Appendix D2 shall be used.
Document reference
(box 44)
Type/Length: an ..20
Document reference LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
Complement of information
(box 44)
Type/Length: an ..26
Complement of information LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
SPECIAL MENTIONS
(box 44)
Number: 99
The data group shall be used according to Appendix C1. If the data group is used either the attribute ‘Additional information id’ or ‘Text’ shall be used.
Additional information id
(box 44)
Type/Length: an ..3
The code presented in Appendix D2 shall be used to insert the identification (id) of the additional information.
Export from EU
(box 44)
Type/Length: n1
If the attribute ‘Additional information id’ contains the code ‘DG0’ or ‘DG1’ the attribute ‘Export from EU’ or ‘Export from country’ shall be used. Both attributes cannot be used at the same time. In other cases the attribute cannot be used. If this attribute is used the following codes are to be used:
| 0 | = | no |
| --- | --- | --- |
| 1 | = | yes. |
Export from country
(box 44)
Type/Length: a2
If the attribute ‘Additional information id’ contains the code ‘DG0’ or ‘DG1’ the attribute ‘Export from EU’ or ‘Export from country’ shall be used. Both attributes cannot be used at the same time. In other cases the attribute cannot be used. If this attribute is used the country code presented in Appendix D2 shall be used.
Text
(box 44)
Type/Length: an ..70
Text LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
CUSTOMS OFFICE of departure
(box C)
Number: 1
The data group shall be used.
Reference number
(box C)
Type/Length: an8
The code presented in Appendix D2 shall be used.
TRADER holder of the procedure
(box 50)
Number: 1
The data group shall be used.
TIN
(box 50)
Type/Length: an ..17
The attribute shall be used where the data group ‘CONTROL RESULT’ contains the code A3 or where the attribute ‘GRN’ is used.
Name
(box 50)
Type/Length: an ..35
The attribute shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.
Street and number
(box 50)
Type/Length: an ..35
The attribute shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.
Country
(box 50)
Type/Length: a2
The country code presented in Appendix D2 shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.
Postcode
(box 50)
Type/Length: an ..9
The attribute shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.
City
(box 50)
Type/Length: an ..35
The attribute shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.
NAD LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG) if the corresponding free text fields are used.
REPRESENTATIVE
(box 50)
Number: 1
The data group shall be used if the holder of the procedure makes use of an authorised representative.
Name
(box 50)
Type/Length: an ..35
The attribute shall be used.
Representative capacity
(box 50)
Type/Length: a ..35
The use of this attribute is optional.
Representative capacity LNG
Type/Length: a2
The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.
CUSTOMS OFFICE of transit
(box 51)
Number: 9
The data group shall be used according to Appendix C1.
Reference number
(box 51)
Type/Length: an8
The code presented in Appendix D2 shall be used.
CUSTOMS OFFICE of destination
(box 53)
Number: 1
The data group shall be used.
Reference number
(box 53)
Type/Length: an8
The code presented in Appendix D2 shall be used.
TRADER authorised consignee
(box 53)
Number: 1
The data group can be used to indicate that the goods will be delivered to an authorised consignee.
TIN authorised consignee
(box 53)
Type/Length: an ..17
The attribute shall be used to insert the trader identification number (TIN).
CONTROL RESULT
(box D)
Number: 1
The data group shall be used if an authorised consignor lodges the declaration.
Control result code
(box D)
Type/Length: an2
The code A3 shall be used.
Date limit
(box D)
Type/Length: n8
The attribute shall be used.
SEALS INFORMATION
(box D)
Number: 1
The data group shall be used if an authorised consignor lodges a declaration for which his authorisation requires the use of seals or a holder of the procedure is granted the use of seals of a special type.
Seals number
(box D)
Type/Length: n ..4
The attribute shall be used.
SEALS ID
(box D)
Number: 99
The data group shall be used for the identification (id) of seals.
Seals identity
(box D)
Type/Length: an ..20
The attribute shall be used.
Seals identity LNG
Type/Length: a2
The language code (LNG) presented in Appendix D2 shall be used.
GUARANTEE
Number: 9
The data group shall be used.
Guarantee type
(box 52)
Type/Length: an ..1
The code presented in Appendix D1 shall be used.
GUARANTEE REFERENCE
(box 52)
Number: 99
The data group shall be used if the attribute ‘Guarantee type’ contains the code ‘0’, ‘1’, ‘2’, ‘4’ or ‘9’.
GRN
(box 52)
Type/Length: an ..24
The attribute shall be used to insert the guarantee reference number (GRN) if the attribute ‘Guarantee type’ contains the code contains the code ‘0’, ‘1’, ‘2’, ‘4’ or ‘9’. In this case the attribute ‘Other guarantee reference’ can not be used.
The ‘Guarantee Reference’ number (GRN) is allocated by the office of guarantee to identify each single guarantee and it is structured as follows:
| Field | Content | Field type | Examples |
|---|---|---|---|
| 1 | Last two digits of the year at which the guarantee was accepted (YY) | Numeric 2 | 97 |
| 2 | Identifier of the country where the guarantee is lodged (ISO alpha 2 country code) | Alphabetic 2 | IT |
| 3 | Unique identifier for the acceptance given by the office of guarantee per year and country | Alphanumeric 12 | 1234AB788966 |
| 4 | Check digit | Alphanumeric 1 | 8 |
| 5 | Identifier of the individual guarantee by means of voucher (1 letter + 6 digits) or NULL for other guarantee types | Alphanumeric 7 | A001017 |
Field 1 and 2 as explained above.
Field 3 has to be filled with a unique identifier per year and country for the acceptance of the guarantee given by the office of guarantee. National administrations which want to have the Customs Office Reference Number of the office of guarantee included in the GRN, could use up to the first six characters to insert the national number of the office of guarantee.
Field 4 has to be filled with a value that is a check digit for the fields 1 to 3 of the GRN. This field allows to detect an error when capturing the first four fields of the GRN.
Field 5 is only used when the GRN is related to an individual guarantee by means of vouchers registered in the computerised transit system. In that case, this field has to be filled with the identifier of the voucher.
Other guarantee reference
(box 52)
Type/Length: an ..35
This attribute shall be used if the attribute ‘Guarantee type’ contains other codes than ‘0’, ‘1’, ‘2’, ‘4’ or ‘9’. In this case the attribute ‘GRN’ can not be used.
Access code
Type/length: an4
The attribute shall be used when the attribute ‘GRN’ is used, otherwise this attribute is optional for the Member States. Depending on the type of guarantee, it is issued by the office of guarantee, the guarantor or the holder of the procedure and used to secure a specific guarantee.
VALIDITY LIMITATION (EU)
Number: 1
Not valid for EU
(box 52)
Type/Length: n1
The code 0 = no shall be used for Union transit.
VALIDITY LIMITATION (NON-EU)
Number: 99
Not valid for other contracting parties
(box 52)
Type/Length: a2
The country code presented in Appendix D2 shall be used to indicate the common transit country concerned.
Appendix D1
CODES TO BE USED IN THE FORMS ([^E0018])
TITLE I
GENERAL REMARKS
This Appendix contains only the specific basic requirements applicable when using paper forms. Where transit formalities are completed by the exchange of EDI messages, the instructions contained in this Appendix apply unless appendices C2 and D2 provide otherwise.
In some cases, the requirements for the type and length of entries are specified.
The codes for the different types of data are:
- a alphabetic
- n numeric
- an alphanumeric
The number after the code indicates the authorised length of the data entry. Two points before the indication of the length means that the data entry is not of a determined length, but that it may include a number of characters up to the number indicated.
TITLE II
CODES
Box 1: Declaration
First subdivision
The codes applicable (a2) are given below:
- EX. For trade with countries and territories situated outside of the customs territory of the Union other than the contracting parties to the Convention of formalities in simplification in trade in goods.
For placing goods under a customs procedure referred to in columns A and E of the table in Appendix C1, Title I, B)
To confer on goods a customs-approved treatment or use referred to in columns C and D of the table in Appendix C1, Title I, B)
For dispatch of non-Union goods in the context of trade between Member States
- IM. For trade with countries and territories situated outside of the customs territory of the Union other than the contracting parties to the Convention of formalities in simplification in trade in goods.
For placing goods under a customs procedure referred to in columns H to J of the table in Appendix C1, Title I, B)
For placing non-Union goods under a customs procedure in the context of trade between Member States
- EU. In the context of trade with contracting parties to the Convention of formalities in simplification in trade in goods.
For placing goods under a customs procedure referred to in columns A, E and H to J of the table in Appendix C1, Title I, B)
To confer on goods a customs-approved treatment or use referred to in columns C and D of the table in Appendix C1, Title I, B)
- CO. In respect of Union goods subject to specific measures during the transitional period following the accession of new Member States
Placing of goods under the customs warehousing procedure in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds.
In respect of Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Directive 2006/112/EC are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply.
Second subdivision
The codes applicable (a1) are given below:
- A for a normal declaration (normal procedure under Article 162 of the Code)
- B or C for a simplified declaration (simplified procedure under Article 166 of the Code
- D For lodging a normal declaration (such as referred to under code A) before the declarant is in a position to present the goods.
- E or F For lodging a simplified declaration (such as referred to under code B or C) before the declarant is in a position to present the goods.
- X or Y for a supplementary declaration under a simplified procedure covered by B or C and E or F.
- Z for a supplementary declaration under a simplified procedure under Articles 166 and 182 of the Code.
Codes D and F can only be used in the framework of the procedure provided for in Article 171 of the Code where a declaration is lodged before the declarant is in a position to present the goods.
Third subdivision
The codes applicable (an..5) are given below:
- T1. Goods required to move under the external Union transit procedure
- T2. Goods required to move under the internal Union transit procedure in accordance with Article 227 of the Code, unless article 286(2) of Implementing Regulation (EU) 2015/2447 applies
- T2F. Goods required to move under the internal Union transit procedure, in accordance with Article 188 of Delegated Regulation (EU) 2015/2446
- T2SM. Goods placed under the internal Union transit procedure, in application of Article 2 of Decision 4/92/EC of the EEC-San Marino Cooperation Committee of 22 December 1992.
- T. Mixed consignments covered by Article 286 of Implementing Regulation (EU) 2015/2447, in which case the space following the ‘T’ must be scored through
- T2L. Form establishing the customs status of Union goods
- T2LF. Form establishing the customs status of Union goods consigned to, or from, a part of the customs territory of the Union where the provisions of Directive 2006/112/EC do not apply
- T2LSM. Form establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92/EC of the EEC-San Marino Cooperation Committee of 22 December 1992.
Box 2: Consignor/Exporter
Where an identification number is required, the EORI number shall be used. It is structured as follows:
| Field | Content | Field type | Format | Examples |
|---|---|---|---|---|
| 1 | Identifier of the Member State assigning the number (ISO alpha 2 country code) | Alphabetic 2 | a2 | PL |
| 2 | Unique identifier in a Member State | Alphanumeric 15 | an..15 | 1234567890ABCDE |
Example:‘PL1234567890ABCDE’ for a Polish exporter (country code: PL) whose unique national EORI number is ‘1234567890ABCDE’.
Country code: the Union's alphabetical codes for countries and territories are based on the current ISO alpha 2 codes (a2) insofar 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 Union statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 ([^E0019]).
Box 8: Consignee
Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.
Where an identification number is required and the declaration includes the particulars for an exit summary declaration as set out in Appendix A, a third country unique identification number which has been made available to the Union by the third country concerned may be used.
Box 14: Declarant/Representative
- (a) Insert one of the following codes (n1) before the full name and address to designate the declarant or the status of the representative:
Declarant
Representative (direct representation within the meaning of the first subparagraph of Article 18(1) of the Code
Representative (indirect representation within the meaning of the first subparagraph of Article 18(1) of the Code.
Where this data element is printed on a paper document, it will be in square brackets (Ex: [1], [2] or [3])
- (b) Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.
Box 15a: Country of dispatch/export code
Use the country codes entered in box 2.
Box 17a: Country-of-destination code
Use the country codes entered in box 2.
Box 17b: Region-of-destination code
Use the codes to be adopted by the Member States.
Box 18: Nationality of means of transport at departure
Use the country codes entered in box 2.
Box 19: Container (Ctr)
The relevant codes (n1) are given below:
- 0 Goods not transported in containers
- 1 Goods transported in containers.
Box 20: Delivery terms
The codes and statements to be entered, as appropriate, in the first two subdivisions of this box are as follows:
| First subdivision | Meaning | Second subdivision |
|---|---|---|
| Incoterms code | Incoterms – ICC/ECE | Place to be specified |
| Codes applicable for all modes of transport | Codes applicable for all modes of transport | 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 | Codes applicable for sea and inland waterway transport | 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 |
The Member States may require the following coded particulars (n1) in the third subdivision:
- 1 Place situated in the territory of the Member State concerned
- 2 Place situated in the territory of another Member State
- 3 Other (place situated outside the Union).
Box 21: Nationality of active means of transport crossing the border
Use the country codes entered in box 2.
Box 22: Invoice currency
The invoice currency is to be entered by means of the ISO alpha-3 currency code (Codes ISO 4217 for the representation of currencies and funds).
Box 24: Nature of the transaction
The Member States which require this item of information must use the single digit codes listed in column A of the table provided for in Article 10(2) of Commission Regulation (EU) No 113/2010 ([^E0020]), this digit being entered in the left-hand side of the box. They may also provide for a second digit from the list in column B of that table to be entered in the right-hand side of the box.
Box 25: Mode of transport at the border
The codes applicable (n1) are given below:
| Code | Description |
|---|---|
| 1 | Sea transport |
| 2 | Rail transport |
| 3 | Road transport |
| 4 | Air transport |
| 5 | Postal consignment |
| 7 | Fixed transport installations |
| 8 | Inland waterway transport |
| 9 | Own propulsion |
Box 26: Inland mode of transport
The codes listed for box 25 are applicable.
Box 29: Office of exit/entry
Use (an8) codes structured as follows:
- — the first two characters (a2) serve to identify the country by means of the country code entered in box 2,
- — the next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted: The first three characters (a3) would be taken up by the UN/LOCODE and the last three by a national alphanumeric subdivision (an3). If this subdivision is not used, the characters ‘000’ should be inserted.
Example: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE for the city of Brussels, 000 for the unused subdivision.
Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind
Kind of packages
Use the following codes.
(UN/ECE Recommendation No 21/Rev. 8.1 of 12 July 2010).
PACKAGING CODES
| Aerosol | AE |
| Ampoule, non-protected | AM |
| Ampoule, protected | AP |
| Atomizer | AT |
| Bag | BG |
| Bag, flexible container | FX |
| Bag, gunny | GY |
| Bag, jumbo | JB |
| Bag large | ZB |
| Bag, multiply | MB |
| Bag, paper | 5M |
| Bag, paper, multi-wall | XJ |
| Bag, paper, multi-wall, water resistant | XK |
| Bag, plastic | EC |
| Bag, plastic film | XD |
| Bag, polybag | 44 |
| Bag, super bulk | 43 |
| Bag, textile | 5L |
| Bag, textile, sift proof | XG |
| Bag, textile, water resistant | XH |
| Bag, textile, without inner coat/liner | XF |
| Bag, tote | TT |
| Bag, woven plastic | 5H |
| Bag, woven plastic, sift proof | XB |
| Bag, woven plastic, water resistant | XC |
| Bag, woven plastic, without inner coat/liner | XA |
| Bale, compressed | BL |
| Bale, non-compressed | BN |
| Ball | AL |
| Balloon, non-protected | BF |
| Balloon, protected | BP |
| Bar | BR |
| Barrel | BA |
| Barrel, wooden | 2C |
| Barrel, wooden, bung type | QH |
| Bars, in bundle/bunch/truss | BZ |
| Basin | BM |
| Basket | BK |
| Basket, with handle, cardboard | HC |
| Basket, with handle, plastic | HA |
| Basket, with handle, wooden | HB |
| Belt | B4 |
| Bin | BI |
| Block | OK |
| Boards, in bundle/bunch/truss | BY |
| Bobbin | BB |
| Bolt | BT |
| Bottle, gas | GB |
| Bottle, non-protected, bulbous | BS |
| Bottle, non-protected, cylindrical | BO |
| Bottle, protected, bulbous | BV |
| Bottle, protected, cylindrical | BQ |
| Bottlecrate/bottlerack | BC |
| Box | BX |
| Box, aluminium | 4B |
| Box, Commonwealth Handling Equipment Pool (CHEP), Eurobox | DH |
| Box, fibreboard | 4G |
| Box, for liquids | BW |
| Box, natural wood | 4C |
| Box, plastic | 4H |
| Box, plastic, expanded | QR |
| Box, plastic, solid | QS |
| Box, plywood | 4D |
| Box, reconstituted wood | 4F |
| Box, steel | 4A |
| Box, wooden, natural wood, ordinary | QP |
| Bucket | BJ |
| Bulk, gas (at 1 031 mbar and 15 °C) | VG |
| Bulk, liquefied gas (at abnormal temperature/pressure) | VQ |
| Bulk, liquid | VL |
| Bulk, solid, fine particles (‘powders’) | VY |
| Bulk, solid, granular particles (‘grains’) | VR |
| Bulk, solid, large particles (‘nodules’) | VO |
| Bunch | BH |
| Bundle | BE |
| Bundle, wooden | 8C |
| Butt | BU |
| Cage | CG |
| Cage, Commonwealth Handling Equipment Pool (CHEP) | DG |
| Cage, roll | CW |
| Can, cylindrical | CX |
| Can, rectangular | CA |
| Canister | CI |
| Canvas | CZ |
| Carboy, non-protected | CO |
| Carboy, protected | CP |
| Card | CM |
| Cart, flatbed | FW |
| Carton | CT |
| Cartridge | CQ |
| Case | CS |
| Case, car | 7A |
| Case, isothermic | EI |
| Case, skeleton | SK |
| Case, steel | SS |
| Case, with pallet base | ED |
| Case, with pallet base, cardboard | EF |
| Case, with pallet base, metal | EH |
| Case, with pallet base, plastic | EG |
| Case, with pallet base, wooden | EE |
| Case, wooden | 7B |
| Cask | CK |
| Chest | CH |
| Churn | CC |
| Clamshell | AI |
| Coffer | CF |
| Coffin | CJ |
| Coil | CL |
| Composite packaging, glass receptacle | 6P |
| Composite packaging, glass receptacle in aluminium crate | YR |
| Composite packaging, glass receptacle in aluminium drum | YQ |
| Composite packaging, glass receptacle in expandable plastic pack | YY |
| Composite packaging, glass receptacle in fibre drum | YW |
| Composite packaging, glass receptacle in fibreboard box | YX |
| Composite packaging, glass receptacle in plywood drum | YT |
| Composite packaging, glass receptacle in solid plastic pack | YZ |
| Composite packaging, glass receptacle in steel crate box | YP |
| Composite packaging, glass receptacle in steel drum | YN |
| Composite packaging, glass receptacle in wickerwork hamper | YV |
| Composite packaging, glass receptacle in wooden box | YS |
| Composite packaging, plastic receptacle | 6H |
| Composite packaging, plastic receptacle in aluminium crate | YD |
| Composite packaging, plastic receptacle in aluminium drum | YC |
| Composite packaging, plastic receptacle in fibre drum | YJ |
| Composite packaging, plastic receptacle in fibreboard box | YK |
| Composite packaging, plastic receptacle in plastic drum | YL |
| Composite packaging, plastic receptacle in plywood box | YH |
| Composite packaging, plastic receptacle in plywood drum | YG |
| Composite packaging, plastic receptacle in solid plastic box | YM |
| Composite packaging, plastic receptacle in steel crate box | YB |
| Composite packaging, plastic receptacle in steel drum | YA |
| Composite packaging, plastic receptacle in wooden box | YF |
| Cone | AJ |
| Container, flexible | IF |
| Container, gallon | GL |
| Container, metal | ME |
| Container, not otherwise specified as transport equipment | CN |
| Container, outer | OU |
| Cover | CV |
| Crate | CR |
| Crate, beer | CB |
| Crate, bulk, cardboard | DK |
| Crate, bulk, plastic | DL |
| Crate, bulk, wooden | DM |
| Crate, framed | FD |
| Crate, fruit | FC |
| Crate, metal | MA |
| Crate, milk | MC |
| Crate, multiple layer, cardboard | DC |
| Crate, multiple layer, plastic | DA |
| Crate, multiple layer, wooden | DB |
| Crate, shallow | SC |
| Crate, wooden | 8B |
| Creel | CE |
| Cup | CU |
| Cylinder | CY |
| Demijohn, non-protected | DJ |
| Demijohn, protected | DP |
| Dispenser | DN |
| Drum | DR |
| Drum, aluminium | 1B |
| Drum, aluminium, non-removable head | GC |
| Drum, aluminium, removable head | QD |
| Drum, fibre | IG |
| Drum, iron | DI |
| Drum, plastic | IH |
| Drum, plastic, non-removable head | QF |
| Drum, plastic, removable head | QG |
| Drum, plywood | 1D |
| Drum, steel | 1A |
| Drum, steel, non-removable head | QA |
| Drum, steel, removable head | QB |
| Drum, wooden | 1W |
| Envelope | EN |
| Envelope, steel | SV |
| Filmpack | FP |
| Firkin | FI |
| Flask | FL |
| Flexibag | FB |
| Flexitank | FE |
| Foodtainer | FT |
| Footlocker | FO |
| Frame | FR |
| Girder | GI |
| Girders, in bundle/bunch/truss | GZ |
| Hamper | HR |
| Hogshead | HG |
| Ingot | IN |
| Ingots, in bundle/bunch/truss | IZ |
| Intermediate bulk container | WA |
| Intermediate bulk container aluminium | WD |
| Intermediate bulk container, aluminium, liquid | WL |
| Intermediate bulk container, aluminium, pressurised > 10 kpa | WH |
| Intermediate bulk container, composite | ZS |
| Intermediate bulk container, composite, flexible plastic, liquids | ZR |
| Intermediate bulk container, composite, flexible plastic, pressurised | ZP |
| Intermediate bulk container, composite, flexible plastics, solids | ZM |
| Intermediate bulk container, composite, rigid plastic, liquids | ZQ |
| Intermediate bulk container, composite, rigid plastic, pressurised | ZN |
| Intermediate bulk container, composite, rigid plastic, solids | PLN |
| Intermediate bulk container, fibreboard | |
| Intermediate bulk container, flexible | ZU |
| Intermediate bulk container, metal | WF |
| Intermediate bulk container, metal, liquid | WM |
| Intermediate bulk container, metal, other than steel | ZV |
| Intermediate bulk container, metal, pressure 10 kpa | WJ |
| Intermediate bulk container, natural wood | ZW |
| Intermediate bulk container, natural wood, with inner liner | WU |
| Intermediate bulk container, paper multi-wall | ZA |
| Intermediate bulk container, paper multi-wall, water resistant | ZC |
| Intermediate bulk container, plastic film | WS |
| Intermediate bulk container, plywood | ZX |
| Intermediate bulk container, plywood, with inner liner | WY |
| Intermediate bulk container, reconstituted wood | ZY |
| Intermediate bulk container, reconstituted wood, with inner liner | WZ |
| Intermediate bulk container, rigid plastic | AA |
| Intermediate bulk container, rigid plastic, freestanding, liquids | ZK |
| Intermediate bulk container, rigid plastic, freestanding, pressurised | ZH |
| Intermediate bulk container, rigid plastic, freestanding, solids | ZF |
| Intermediate bulk container, rigid plastic, with structural equipment, liquids | ZJ |
| Intermediate bulk container, rigid plastic, with structural equipment, pressurised | ZG |
| Intermediate bulk container, rigid plastic, with structural equipment, solids | ZD |
| Intermediate bulk container, steel | WC |
| Intermediate bulk container, steel, liquid | WK |
| Intermediate bulk container, steel pressurised > 10 kpa | WG |
| Intermediate bulk container, textile without coat/liner | WT |
| Intermediate bulk container, textile, coated | WV |
| Intermediate bulk container, textile, coated and liner | WX |
| Intermediate bulk container, textile, with liner | WW |
| Intermediate bulk container, woven plastic, coated | WP |
| Intermediate bulk container, woven plastic, coated and liner | WR |
| Intermediate bulk container, woven plastic, coated, with liner | WQ |
| Intermediate bulk container, woven plastic, coated, without coat/liner | WN |
| Jar | JR |
| Jerrican, cylindrical | JY |
| Jerrican, plastic | 3H |
| Jerrican, plastic, non-removable head | QM |
| Jerrican, plastic, removable head | QN |
| Jerrican, rectangular | JC |
| Jerrican, steel | 3A |
| Jerrican, steel, non-removable head | QK |
| Jerrican, steel, removable head | QL |
| Jug | JG |
| Jutebag | JT |
| Keg | KG |
| Kit | KI |
| Liftvan | LV |
| Log | LG |
| Logs, in bundle/bunch/truss | LZ |
| Lot | LT |
| Lug | LU |
| Luggage | LE |
| Mat | MT |
| Matchbox | MX |
| Mutually defined | ZZ |
| Nest | NS |
| Net | NT |
| Net, tube, plastic | NU |
| Net, tube, textile | NV |
| Not available | NA |
| Octabin | OT |
| Package | PK |
| Package, cardboard, with bottle grip-holes | IK |
| Package, display, metal | IB |
| Package, display, plastic | ID |
| Package, display, wooden | IC |
| Package, flow | IA |
| Package, paper wrapped | IF |
| Package, show | IE |
| Packet | PA |
| Pail | PL |
| Pallet | PX |
| Pallet, 100 cm × 110 cm | AH |
| Pallet, AS 4068-1993 | OD |
| Pallet, box Combined open-ended box and pallet | PB |
| Pallet, CHEP 100 cm × 120 cm | OC |
| Pallet, CHEP 40 cm × 60 cm | OA |
| Pallet, CHEP 80 cm × 120 cm | OB |
| Pallet, ISO T11 | OE |
| Pallet, modular, collars 80 cm × 100 cm | PD |
| Pallet, modular, collars 80 cm × 120 cm | PE |
| Pallet, modular, collars 80 cm × 60 cm | AF |
| Pallet, shrinkwrapped | AG |
| Pallet, triwall | TW |
| Pallet, wooden | 8A |
| Pan | P2 |
| Parcel | PC |
| Pen | PF |
| Piece | PP |
| Pipe | PI |
| Pipes, in bundle/bunch/truss | PV |
| Pitcher | PH |
| Plank | PN |
| Planks, in bundle/bunch/truss | PZ |
| Plateform, unspecified weight or dimension | OF |
| Pot | PT |
| Pouch | PO |
| Punnet | PJ |
| Rack | RK |
| Rack, clothing hanger | RJ |
| Receptacle, fibre | AB |
| Receptacle, glass | GR |
| Receptacle, metal | MR |
| Receptacle, paper | AC |
| Receptacle, plastic | PR |
| Receptacle, plastic wrapped | MW |
| Receptacle, wooden | AD |
| Rednet | RT |
| Reel | RL |
| Ring | RG |
| Rod | RD |
| Rods, in bundle/bunch/truss | RZ |
| Roll | RO |
| Sachet | SH |
| Sack | SA |
| Sack, multiwall | MS |
| Sea-chest | SE |
| Sheet | ST |
| Sheet, plastic, wrapping | SP |
| Sheetmetal | SM |
| Sheets, in bundle/bunch/truss | SZ |
| Shrinkwrapped | SW |
| Skid | SI |
| Slab | SB |
| Sleeve | SY |
| Slipsheet | SL |
| Spindle | SD |
| Spool | SO |
| Suitcase | SU |
| Tablet | T1 |
| Tank container, generic | TG |
| Tank, cylindrical | TY |
| Tank, rectangular | TK |
| Tea-chest | TC |
| Tierce | ST |
| Tin | T1 |
| Tray | PU |
| Tray, containing horizontally stacked flat items | GU |
| Tray, one layer no cover, cardboard | DV |
| Tray, one layer no cover, plastic | DS |
| Tray, one layer no cover, polystyrene | DU |
| Tray, one layer no cover, wooden | DT |
| Tray, rigid, lidded stackable (CEN TS 14482:2002) | IL |
| Tray, two layers no cover, cardboard | DY |
| Tray, two layers no cover, plastic tray | DW |
| Tray, two layers no cover, wooden | DX |
| Trunk | TR |
| Truss | TS |
| Tub | TB |
| Tub, with lid | TL |
| Tube | TU |
| Tube, collapsible | TD |
| Tube, with nozzle | TV |
| Tubes, in bundle/bunch/truss | TZ |
| Tun | TE |
| Tyre | TU |
| Uncaged | UC |
| Unit | UN |
| Unpacked or unpackaged | NE |
| Unpacked or unpackaged, multiple units | NG |
| Unpacked or unpackaged, single unit | NF |
| Vacuum-packed | VP |
| Vanpack | VK |
| Vat | VA |
| Unpacked or unpackaged | NE |
| Vehicle | VN |
| Wickerbottle | WB |
Box 33: Commodity Code
First subdivision (8 digits)
To be completed using the headings of the Combined Nomenclature.
Where the form is used for Union transit procedure purposes, the commodity code made up of at least the six digits of the Harmonised Commodity Description and Coding System shall be entered in this subdivision. However, where Union legislation so requires, the Combined Nomenclature heading shall be used.
Second subdivision (two characters)
To be completed in accordance with the Taric code (two characters for the application of specific Union measures in respect of formalities to be completed at destination).
Third subdivision (four characters)
To be completed in accordance with the Taric code (first additional code).
Fourth subdivision (four characters)
To be completed in accordance with the Taric code (second additional code).
Fifth subdivision (four characters)
Codes to be adopted by the Member States concerned.
Box 34a: Country-of-origin code
Use the country codes entered in box 2.
Box 34b: Region-of-origin/-production code
Codes to be adopted by the Member States.
Box 36: Preference
This box is for three-digit codes comprising a single-digit component from 1) and a two-digit component from 2).
The relevant codes are given below:
-
- First digit of the code 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
-
- Next two digits 00 None of the following 10 Tariff suspension 15 Tariff suspension with specified end-use 18 Tariff suspension with certificate confirming the special nature of the product 19 Temporary suspension for products imported with a certificate of airworthiness 20 Tariff quota ([^E0021]) 23 Tariff quota with specified end-use (*2) 25 Tariff quota with certificate confirming the special nature of the product (*2) 28 Tariff quota following outward processing (*2) 40 Special end-use resulting from the Common Customs Tariff 50 Certificate confirming the special nature of the product
Box 37: Procedure
A. First subdivision
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 a warehousing procedure 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 a special procedure (inward processing, outward processing).
For example: re-export of goods imported under the customs inward processing procedure and subsequently placed under the customs warehousing procedure = 3151 (not 3171). (First operation = 5100; second operation = 7151: re-export = 3151).
Similarly, where goods previously temporarily exported are re-imported, placing under one of the abovementioned suspensive procedures is to be regarded as simple importation under that procedure. Indication of the ‘re-importation’ aspect is to be given only when the goods are released for free circulation.
For example: entry for home use with simultaneous entry for free circulation of goods exported under the customs outward processing procedure and placed under a customs warehousing procedure on re-importation = 6121 (not 6171). (First operation: temporary export for outward processing = 2100; second operation: storage in 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 the 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.
-
- This code is used to indicate that there is no previous procedure (a)
-
- 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 are applicable and parts of that territory in which these provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply.
Free circulation of goods simultaneously redispatched in the context of trade between the Union and the countries with which it has formed a customs union.
Example: Goods arriving from a third country, released for free circulation in France and sent on to the Channel Islands.
-
- Free circulation of goods with a view to applying the inward processing procedure (drawback system). (a)
Explanation: Inward processing (drawback system) in accordance with Article 256 of the Code.
-
- Free circulation with simultaneous placing of goods under a warehousing procedure other than a customs warehousing procedure.
Explanation: This code is to be used where the goods are released for free circulation but where VAT and possibly excise duties have not been paid.
Examples: Imported machines are released for free circulation but VAT has not been paid. While the goods are placed in a tax warehouse or approved area, payment of the VAT is suspended.
Imported cigarettes are released for free circulation but VAT and excise duties have not been paid. While the goods are stored in a tax warehouse or approved area, payment of the VAT and excise duties is suspended.
-
- Permanent export.
Example: Normal export of Union goods to a third country, but also export of Union goods to parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC do not apply (OJ L 347, 11.12.2006, p. 1).
-
- Export of compensating products obtained from equivalent goods under the inward processing procedure before entering import goods for the procedure.
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 tobacco leaves from a third country under the inward processing procedure.
-
- Temporary export under the outward processing procedure.
Example: Explanation: Outward processing procedure under Article 259 to 262 of the Code. See also code 22.
-
- Temporary export other than that referred to under code 21.
Example: The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94).
-
- Temporary export for return in the unaltered state.
Example: Temporary export for exhibitions of articles such as samples, professional equipment, etc.
-
- Re-export.
Explanation: Re-export of non-Union goods following a suspensive arrangement.
Example: Goods are placed under a customs warehousing procedure and subsequently declared for re-export.
-
- Simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt supply.
Example: Goods coming from a third country with payment of the customs duties and VAT.
-
- Simultaneous release for free circulation and home use of goods placed under the inward processing procedure (drawback system). (a)
Example: Inward processing procedure with payment of customs duties and national taxes on import.
-
- Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.
Explanation: Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by an intra-Union supply or transfer of the goods to another Member State. 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 the conditions listed in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC.
Example 1: Import of goods with exemption from VAT through a tax representative.
Example 2: Excise goods imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State. 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 17(1)(b) of Directive 2008/118/EC.
-
- Simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States.
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 of the kind applied in their time to ES and PT.
-
- Release of goods for free circulation and home use for either VAT or excise duties and their placing under the tax warehouse procedure.
Explanation: VAT or excise exemption by placing the goods under a fiscal warehouse procedure.
Examples: Cigarettes imported from a third country are released for free circulation and VAT has been paid. While the goods are in the tax warehouse or approved area, the payment of excise duties is suspended.
Cigarettes imported from a third country are released for free circulation and excise duties are paid. While the goods are in the tax warehouse or approved area the payment of VAT is suspended.
-
- Entry for home use with simultaneous release for free circulation of replacement goods under the customs outward processing procedure prior to the export of the temporary export goods.
Explanation: Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.
-
- 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 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 these provisions do not apply.
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.
Explanation: Import with entry for home use of goods from parts of the Union to which the Directive 2006/112/EC does not apply. The use of the customs declaration is laid down in Article 134 of Delegated Regulation (EU) 2015/2446.
Examples: Goods arriving from Martinique and entered for home use in Belgium.
Goods coming from Andorra and entered for home use in Germany.
-
- Inward processing procedure.
Explanation: Inward processing in accordance with Article 256 of the Code.
-
- Import under temporary admission procedure.
Example: Temporary admission, e.g. for an exhibition.
-
- Inward 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: Goods from a third country 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).
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- Re-importation with simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt supply.
-
- Reimportation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.
Explanation: Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the reimportation is followed by an intra-Union supply or transfer of the goods to another Member State. 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 the conditions listed in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC.
Example 1: Reimportation after outward processing or temporary export, with any VAT debt being charged to a tax representative.
Example 2: Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of reimportation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.
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- Re-importation with partial entry for home use and simultaneous entry for free circulation and placing of goods under a warehousing procedure other than a customs warehousing procedure.
Example: Processed alcoholic beverages are re-imported and placed in an excise warehouse.
-
- Placing of goods under the customs warehousing procedure.
Explanation: Placing of goods under the customs warehousing procedure. This in no way precludes the simultaneous placement of goods in, say, an excise or VAT warehouse.
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- Placing of goods under the customs warehousing procedure in order to obtain payment of special export refunds prior to exportation.
Example: Boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 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 ([^E0022])).
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- Manufacturing of goods under supervision by the customs authorities and under customs control (within the meaning of Article 5(27) of the 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 ([^E0023])).
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- Entry of goods for a free zone (a)
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- Placing of goods under processing under customs control. (a)
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- Processing under customs control in another Member State (without release 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: Goods from a third country were processed under customs control in Belgium (9100). After undergoing processing, they are dispatched to Germany for release for free circulation (4092).
B. Second subdivision
- 1.Where this box is used to specify a Union procedure, a code composed of an alphabetic character followed by two alpha-numeric characters must be used, the first character of which identifies a category of measures in the following manner:
| Inward processing | Axx |
| Outward processing | Bxx |
| Relief | Cxx |
| Temporary admission | Dxx |
| Agricultural products | Exx |
| Other | Fxx |
Inward processing (IP)
Article 256 of the Code
| Procedure | Code |
|---|---|
| Import | Import |
| Goods entered for an IP procedure after prior export of processed products obtained from milk and milk products | A01 |
| Goods placed under an IP procedure and intended for military use abroad | A02 |
| Goods placed under an IP procedure and intended for re-export to the continental shelf | A03 |
| Goods placed under an IP procedure (VAT only) | A04 |
| Goods placed under an IP procedure (VAT only) and intended for re-export to the continental shelf | A05 |
| Goods which are placed under an IP procedure without suspension of excise duties. | A08 |
| Export | Export |
| Processed products obtained from milk and milk products | A51 |
| Processed products placed under an IP procedure (VAT only) | A52 |
| Processed products placed under an IP procedure and intended for military use abroad | A53 |
Outward processing (OP)
Article 259 of the Code
| Procedure | Code |
|---|---|
| Import | Import |
| Processed products returning to the Member State in which duties were paid | B01 |
| Processed products returning after repair under guarantee | B02 |
| Processed products returning after replacement under guarantee | B03 |
| Processed products returning after outward processing and VAT suspension in case of end-use. | B04 |
| Prior import of processed products under outward processing. | B07 |
| Export | Export |
| Goods imported for IP exported for repair under OP | B51 |
| Goods imported for IP exported for replacement under guarantee | B52 |
| OP under agreements with third countries, possibly combined with VAT OP | B53 |
| VAT OP only | B54 |
Relief
(Regulation (EC) No 1186/2009)
| Article No | Code | |
|---|---|---|
| Relief from import duties | Relief from import duties | Relief from import duties |
| Personal property belonging to natural persons transferring their normal place of residence to the Union | 3 | C01 |
| Trousseaux and household effects imported on the occasion of a marriage | 12(1) | C02 |
| Presents customarily given on the occasion of a marriage | 12(2) | C03 |
| Personal property acquired by inheritance | 17 | C04 |
| School outfits, educational materials and related household effects | 21 | C06 |
| Consignments of negligible value | 23 | C07 |
| Consignments sent from one private individual to another | 25 | C08 |
| Capital goods and other equipment imported on the transfer of activities from a third country into the Union | 28 | C09 |
| 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 | C10 |
| Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I | 42 | C11 |
| Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II | 43 | C12 |
| Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non commercial purposes (including spare parts, components, accessories and tools) | 44-45 | C13 |
| Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union | 51 | C14 |
| Laboratory animals and biological or chemical substances intended for research | 53 | C15 |
| Therapeutic substances of human origin and blood-grouping and tissue-typing reagents | 54 | C16 |
| Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment | 57 | C17 |
| Reference substances for the quality control of medicinal products | 59 | C18 |
| Pharmaceutical products used at international sports events | 60 | C19 |
| Goods for charitable or philanthropic organisations | 61 | C20 |
| Articles in Annex III intended for the blind | 66 | C21 |
| Articles in Annex IV intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools) | 67(1)(a) and 67(2) | C22 |
| Articles in Annex IV intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools) | 67(1)(b) and 67(2) | C23 |
| Articles in Annex IV intended for the 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)(a) and 68(2) | C24 |
| Articles in Annex IV intended for the other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools | 68(1)(b) and 68(2) | C25 |
| Goods imported for the benefit of disaster victims | 74 | C26 |
| Honorary decorations or awards | 81 | C27 |
| Presents received in the context of international relations | 82 | C28 |
| Goods to be used by monarchs or heads of state | 85 | C29 |
| Samples of goods of negligible value imported for trade promotion purposes | 86 | C30 |
| Printed matter and advertising material imported for trade promotion purposes | 87-89 | C31 |
| Products used or consumed at a trade fair or similar event | 90 | C32 |
| Goods imported for examination, analysis or test purposes | 95 | C33 |
| Consignments sent to organisations protecting copyrights or industrial and commercial patent rights | 102 | C34 |
| Tourist information literature | 103 | C35 |
| Miscellaneous documents and articles | 104 | C36 |
| Ancillary materials for the stowage and protection of goods during their transport | 105 | C37 |
| Litter, fodder and feeding stuffs for animals during their transport | 106 | C38 |
| Fuel and lubricants present in land motor vehicles and special containers | 107 | C39 |
| Materials for cemeteries for, and memorials to, war victims | 112 | C40 |
| Coffins, funerary urns and ornamental funerary articles | 113 | C41 |
| Relief from export duties | Relief from export duties | Relief from export duties |
| Domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country | 115 | C51 |
| Fodder and feeding stuffs accompanying animals during their exportation | 121 | C52 |
Temporary admission
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