# L_2021063EN.01038601.xml

| 23.2.2021 | EN | Official Journal of the European Union | L 63/386 |
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23.2.2021

EN

Official Journal of the European Union

L 63/386

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COMMISSION IMPLEMENTING REGULATION (EU) 2021/235

of 8 February 2021

amending Implementing Regulation (EU) 2015/2447 as regards formats and codes of common data requirements, certain rules on surveillance and the competent customs office for placing goods under a customs procedure

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (1), and in particular Articles 8, 58 and 161 thereof,

Whereas:

| (1) | The practical implementation of Regulation (EU) No 952/2013 (the Code) in combination with Commission Implementing Regulation (EU) 2015/2447 (2) as regards formats and codes of common data requirements, certain rules on surveillance and the competent customs office for placing goods under a customs procedure has shown that the Implementing Regulation requires amendment in order to better harmonise the formats and codes of the common data requirements for the storage of information and for its exchange between customs authorities, as well as between customs authorities and economic operators. The common data requirements need to be harmonised to ensure that the electronic customs systems used for the various types of declarations, notifications and proof of the customs status of Union goods are inter-operable once the common data requirements have been harmonised. |
| --- | --- |

(1)

The practical implementation of Regulation (EU) No 952/2013 (the Code) in combination with Commission Implementing Regulation (EU) 2015/2447 (2) as regards formats and codes of common data requirements, certain rules on surveillance and the competent customs office for placing goods under a customs procedure has shown that the Implementing Regulation requires amendment in order to better harmonise the formats and codes of the common data requirements for the storage of information and for its exchange between customs authorities, as well as between customs authorities and economic operators. The common data requirements need to be harmonised to ensure that the electronic customs systems used for the various types of declarations, notifications and proof of the customs status of Union goods are inter-operable once the common data requirements have been harmonised.

| (2) | Implementing Regulation (EU) 2015/2447 needs to be amended in such a way that the formats and codes as set out in Commission Delegated Regulation (EU) 2016/341 (3) apply where Member States use the transitional data requirements for declarations, notifications and proof of Union status laid down in that Delegated Regulation. |
| --- | --- |

(2)

Implementing Regulation (EU) 2015/2447 needs to be amended in such a way that the formats and codes as set out in Commission Delegated Regulation (EU) 2016/341 (3) apply where Member States use the transitional data requirements for declarations, notifications and proof of Union status laid down in that Delegated Regulation.

| (3) | It is also necessary to amend Implementing Regulation (EU) 2015/2447 to provide the Member States that have already updated their national import systems in accordance with the formats and codes therein with some time to adapt them to the new formats and codes requirements set out in this Regulation. More specifically, they should be given time until the deployment of Phase 1 of the Centralised Clearance for Import project listed in the Annex to Commission Implementing Decision (EU) 2019/2151 (4). |
| --- | --- |

(3)

It is also necessary to amend Implementing Regulation (EU) 2015/2447 to provide the Member States that have already updated their national import systems in accordance with the formats and codes therein with some time to adapt them to the new formats and codes requirements set out in this Regulation. More specifically, they should be given time until the deployment of Phase 1 of the Centralised Clearance for Import project listed in the Annex to Commission Implementing Decision (EU) 2019/2151 (4).

| (4) | It is also necessary to amend Implementing Regulation (EU) 2015/2447 to require Member States to send data to the electronic surveillance system in a format corresponding to the format used for the relevant customs declarations and that can be processed by the Commission’s existing surveillance system. |
| --- | --- |

(4)

It is also necessary to amend Implementing Regulation (EU) 2015/2447 to require Member States to send data to the electronic surveillance system in a format corresponding to the format used for the relevant customs declarations and that can be processed by the Commission’s existing surveillance system.

| (5) | The rule in paragraph 4 of Article 221of Implementing Regulation (EU) 2015/2447, indicating which is the competent customs office for declaring for release for free circulation low-value consignments under a VAT scheme other than the special scheme for distance sales of goods set out in Title XII, Chapter 6, Section 4, of Council Directive 2006/112/EC (5), should be amended to clarify that it is to apply from the date of application of that VAT scheme. That date is set out in the fourth subparagraph of Article 4(1) of Council Directive (EU) 2017/2455 (6). |
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(5)

The rule in paragraph 4 of Article 221of Implementing Regulation (EU) 2015/2447, indicating which is the competent customs office for declaring for release for free circulation low-value consignments under a VAT scheme other than the special scheme for distance sales of goods set out in Title XII, Chapter 6, Section 4, of Council Directive 2006/112/EC (5), should be amended to clarify that it is to apply from the date of application of that VAT scheme. That date is set out in the fourth subparagraph of Article 4(1) of Council Directive (EU) 2017/2455 (6).

| (6) | Annex B to Implementing Regulation (EU) 2015/2447 sets out the formats and codes for the common data requirements for the exchange and storage of information required for declarations, notifications and proof of the customs status of Union goods. In order to achieve the harmonisation, that Annex should be amended. Considering the extent of the required changes, the text of Annex B to Implementing Regulation (EU) 2015/2447 should be replaced in its entirety. |
| --- | --- |

(6)

Annex B to Implementing Regulation (EU) 2015/2447 sets out the formats and codes for the common data requirements for the exchange and storage of information required for declarations, notifications and proof of the customs status of Union goods. In order to achieve the harmonisation, that Annex should be amended. Considering the extent of the required changes, the text of Annex B to Implementing Regulation (EU) 2015/2447 should be replaced in its entirety.

| (7) | The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, |
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(7)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Implementing Regulation (EU) 2015/2447 is amended as follows:

| (1) | Article 2 is amended as follows:






  (a) | paragraphs 1 and 2 are replaced by the following:

  ‘1.   The formats and codes for the common data requirements referred to in Article 2(1) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for applications and decisions are set out in Annex A to this Regulation.


  2.   The formats and codes for the common data requirements referred to in Article 2(2) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex B to this Regulation.’; |
| --- | --- | --- |

(1)

Article 2 is amended as follows:

(a)

paragraphs 1 and 2 are replaced by the following:

‘1.   The formats and codes for the common data requirements referred to in Article 2(1) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for applications and decisions are set out in Annex A to this Regulation.

2.   The formats and codes for the common data requirements referred to in Article 2(2) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex B to this Regulation.’;

| (b) | paragraph 3 is deleted. |
| --- | --- |

(b)

paragraph 3 is deleted.

| (c) | paragraph 4 is replaced by the following text:

  ‘4.   The formats and codes for the common data requirements referred to in Article 2(4) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex 9 to Commission Delegated Regulation (EU) 2016/341 (*1).


  (*1)  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 (OJ L 69, 15.3.2016, p. 1).’
  " |
| --- | --- |

(c)

paragraph 4 is replaced by the following text:

‘4.   The formats and codes for the common data requirements referred to in Article 2(4) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex 9 to Commission Delegated Regulation (EU) 2016/341 (*1).

(*1)  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 (OJ L 69, 15.3.2016, p. 1).’
  "

*1

| (d) | the following paragraph 4a is inserted:

  ‘4a.   The formats and codes for the common data requirements referred to in Article 2(4a) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex C to this Regulation.’; |
| --- | --- |

(d)

the following paragraph 4a is inserted:

‘4a.   The formats and codes for the common data requirements referred to in Article 2(4a) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex C to this Regulation.’;

| (2) | Article 55 is amended as follows:






  (a) | in paragraph 1, the second subparagraph is replaced by the following:

  ‘From the date set out in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, the list of data which may be required by the Commission is laid down in Annex 21-03 to this Regulation.’; |
| --- | --- | --- |

(2)

Article 55 is amended as follows:

(a)

in paragraph 1, the second subparagraph is replaced by the following:

‘From the date set out in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, the list of data which may be required by the Commission is laid down in Annex 21-03 to this Regulation.’;

| (b) | paragraph 6 is replaced by the following:

  ‘6.   By way of derogation from paragraph 1, the Commission may require the following lists of data for purpose of surveillance at release for free circulation:






  (a) | the list of data laid down in Annex 21-02 to this Regulation, until the date of deployment of the upgrading of the national import systems referred to in the Annex to Commission Implementing Decision (EU) 2019/2151 (*2); |
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(b)

paragraph 6 is replaced by the following:

‘6.   By way of derogation from paragraph 1, the Commission may require the following lists of data for purpose of surveillance at release for free circulation:

(a)

the list of data laid down in Annex 21-02 to this Regulation, until the date of deployment of the upgrading of the national import systems referred to in the Annex to Commission Implementing Decision (EU) 2019/2151 (*2);

| (b) | the list of data laid down in Annex 21-01 to this Regulation, until the last date of the deployment window of the first phase of UCC Centralised Clearance for Import, referred to in the Annex to Implementing Decision (EU) 2019/2151. |
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(b)

the list of data laid down in Annex 21-01 to this Regulation, until the last date of the deployment window of the first phase of UCC Centralised Clearance for Import, referred to in the Annex to Implementing Decision (EU) 2019/2151.

By way of derogation from paragraph 1, the Commission may require the list of data laid down in Annex 21-01 or Annex 21-02 to this Regulation for purpose of surveillance at export, until the last date of the deployment window of the automated export system referred to in the Annex to Implementing Decision (EU) 2019/2151.

(*2)  Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 325, 16.12.2019, p. 168).’;"

*2

| (3) | in Article 221, paragraph 4 is replaced by the following text:

  ‘4.   From the date referred to in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, the customs office competent for the release for free circulation of goods in a consignment benefiting from relief from import duty under Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009, under a VAT scheme other than the special scheme for distance sales of goods imported from third territories or third countries referred to in Title XII, Chapter 6, Section 4, of Directive 2006/112/EC, shall be a customs office situated in the Member State where the dispatch or the transport of the goods ends.’; |
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(3)

in Article 221, paragraph 4 is replaced by the following text:

‘4.   From the date referred to in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, the customs office competent for the release for free circulation of goods in a consignment benefiting from relief from import duty under Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009, under a VAT scheme other than the special scheme for distance sales of goods imported from third territories or third countries referred to in Title XII, Chapter 6, Section 4, of Directive 2006/112/EC, shall be a customs office situated in the Member State where the dispatch or the transport of the goods ends.’;

| (4) | in the Table of Contents, after Article 350, Title I (General Provisions) is amended as follows:






  (a) | the title of Annex B is replaced by the following:

  ‘Formats and codes of the common data requirements for declarations, notifications and proof of the customs status of Union goods (Article 2(2))’; |
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(4)

in the Table of Contents, after Article 350, Title I (General Provisions) is amended as follows:

(a)

the title of Annex B is replaced by the following:

‘Formats and codes of the common data requirements for declarations, notifications and proof of the customs status of Union goods (Article 2(2))’;

| (b) | the following row is inserted after the row corresponding to ‘Annex B’:

  ‘Annex C – Formats and codes of the common data requirements for declarations, notifications and proof of the customs status of Union goods (Article 2(4a))’; |
| --- | --- |

(b)

the following row is inserted after the row corresponding to ‘Annex B’:

‘Annex C – Formats and codes of the common data requirements for declarations, notifications and proof of the customs status of Union goods (Article 2(4a))’;

| (5) | Annex B is replaced by the text set out in Annex I to this Regulation; |
| --- | --- |

(5)

Annex B is replaced by the text set out in Annex I to this Regulation;

| (6) | a new Annex C as set out in Annex II to this Regulation is inserted after Annex B; |
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(6)

a new Annex C as set out in Annex II to this Regulation is inserted after Annex B;

| (7) | a new Annex 21-03 as set out in Annex III to this Regulation is inserted after Annex 21-02. |
| --- | --- |

(7)

a new Annex 21-03 as set out in Annex III to this Regulation is inserted after Annex 21-02.

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Article 1(3) shall apply from 20 July 2020.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 8 February 2021.

For the Commission

The President

Ursula VON DER LEYEN

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(1)  
  OJ L 269, 10.10.2013, p. 1.

1

(2)  Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558).

2

(3)  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 (OJ L 69, 15.3.2016, p. 1).

3

(4)  Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 325, 16.12.2019, p. 168).

4

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

5

(6)  Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348, 29.12.2017, p. 7).

6

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ANNEX I

‘ANNEX B

FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS (ARTICLE 2(2))

INTRODUCTORY NOTES

| (1) | The formats, codes and, if applicable, the structure of the data elements included in this Annex are applicable in relation with the data requirements for declarations, notifications and proof of the customs status of Union goods as provided for in Annex B to Delegated Regulation (EU) 2015/2446. |
| --- | --- |

(1)

| (2) | The formats, codes and, if applicable, the structure of the data elements defined in this Annex shall apply to declarations, notifications and proof of the customs status of Union goods made by using an electronic data processing technique. |
| --- | --- |

(2)

| (3) | The cardinality at the level of the declaration header (D) included in the table in Title I of this Annex indicates how many times the data element may be used at the level of the declaration header within a declaration, notification or proof of the customs status of Union goods. |
| --- | --- |

(3)

| (4) | The cardinality at Master Consignment level (MC) included in the table in Title I of this Annex indicates how many times the data element may be used at the Master Consignment level. |
| --- | --- |

(4)

| (5) | The cardinality at Master Consignment Goods Item level (MI) included in the table in Title I of this Annex indicates how many times the data element may be used at the Master Consignment Goods Item level. |
| --- | --- |

(5)

| (6) | The cardinality at House Consignment level (HC) included in the table in Title I of this Annex indicates how many times the data element may be used at the House Consignment level. |
| --- | --- |

(6)

| (7) | The cardinality at House Consignment Goods Item level (HI) included in the table in Title I of this Annex indicates how many times the data element may be used at House Consignment Goods Item level. |
| --- | --- |

(7)

| (8) | The cardinality at Goods Shipment level (GS) included in the table in Title I of this Annex indicates how many times the data element may be used at Goods Shipment level. |
| --- | --- |

(8)

| (9) | The cardinality at Government Agency Goods Item level (SI) included in the table in Title I of this Annex indicates how many times the data element may be used at Government Agency Item level. |
| --- | --- |

(9)

| (10) | Whenever the information in a declaration, notification or proof of the customs status of Union goods dealt with in Annex B to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title II or national codes, where foreseen, shall be applied. |
| --- | --- |

(10)

| (11) | National codes can be used by Member States for data elements 11 10 000 000 Additional procedure, 12 01 000 000 Previous document (sub-element 12 01 005 000 Measurement unit and qualifier), 12 02 000 000 Additional information (sub-element 12 02 008 000 Code), 12 03 000 000 Supporting document (sub-elements 12 03 002 000 Type and 12 03 005 000), 12 04 000 000 Additional reference (sub-element 12 04 002 000 Type), 14 03 000 000 Duties and taxes (sub-element 14 03 039 000 Tax type and sub-element 14 03 040 005 Measurement unit and qualifier), 18 09 000 000 Commodity code (sub-element 18 09 060 000 National additional code), 16 04 000 000 Region of destination and 16 10 000 000 Region of dispatch. Member States shall notify the Commission of the list of national codes used for these data elements. The Commission shall publish the list of those codes. |
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(11)

| (12) | The term “type/length” in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:






  a | alphabetic |
| --- | --- | --- |

(12)

a

alphabetic

| n | numeric |
| --- | --- |

n

numeric

| an | alphanumeric |
| --- | --- |

an

alphanumeric

The number following the code indicates the admissible data length.

The following applies:

The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.

Examples of field lengths and formats:

| a1 | 1 alphabetic character, fixed length |
| --- | --- |
| n2 | 2 numeric characters, fixed length |
| an3 | 3 alphanumeric, fixed length |
| a..4 | up to 4 alphabetic characters |
| n..5 | up to 5 numeric characters |
| an..6 | up to 6 alphanumeric characters |
| n..7,2 | up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float |

a1

1 alphabetic character, fixed length

n2

2 numeric characters, fixed length

an3

3 alphanumeric, fixed length

a..4

up to 4 alphabetic characters

n..5

up to 5 numeric characters

an..6

up to 6 alphanumeric characters

n..7,2

up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float

| (13) | The following references to codelists defined in international standards or in EU-legal acts are used: | Short name | Source | Definition |
| --- | --- | --- | --- | --- |
| 1. | Package Type Code | UN/ECE Recommendation 21 | Package Type Code as defined in the latest version of Annex IV to UN/ECE Recommendation 21 |
| 2. | Currency Code | ISO 4217 | Three-letter alphabetic code defined by International Standard ISO 4217 |
| 3. | GEONOM Code | Commission Regulation (EU) No | The Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2 - 21).
  In the context of transit operations, the ISO 3166- alpha-2 country code shall be used and the code “XI” shall be used for Northern Ireland. |
| 4. | UN/LOCODE | UNECE Recommendation No. 16 | UN/LOCODE as defined in UNECE Recommendation No. 16 |
| 5. | UN Number | ADR agreement | UN Number as set out in Annex A, Part 3, Table A (Dangerous Goods List) to the European Agreement Concerning the International Carriage of Dangerous Goods by Road |
| 6. | Code for Types of Means of Transport | UNECE Recommendation No. 28 | Code for types of means of transport as defined in UNECE Recommendation No. 28 |
| 7. | Code for nature of transaction | Commission Regulation (EU) No. 113/2010 | Code for nature of transaction as defined in Annex II to Commission Regulation (EU) No. 113/2010 |
| 8. | UPU item nature indication codes | UPU code-list 136 | UPU (Universal Postal Union) item nature indication codes as specified in UPU code list 136 |
| 9. | CUS codes | ECICS (European Customs Inventory of Chemical Substances) | Customs Union and Statistics (CUS) number assigned within the European Customs Inventory of Chemical Substances (ECICS) to mainly chemical substances and preparations. |

(13)

Short name

Source

Definition

1.

Package Type Code

UN/ECE Recommendation 21

Package Type Code as defined in the latest version of Annex IV to UN/ECE Recommendation 21

2.

Currency Code

ISO 4217

Three-letter alphabetic code defined by International Standard ISO 4217

3.

GEONOM Code

Commission Regulation (EU) No

The Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2 - 21).

In the context of transit operations, the ISO 3166- alpha-2 country code shall be used and the code “XI” shall be used for Northern Ireland.

4.

UN/LOCODE

UNECE Recommendation No. 16

UN/LOCODE as defined in UNECE Recommendation No. 16

5.

UN Number

ADR agreement

UN Number as set out in Annex A, Part 3, Table A (Dangerous Goods List) to the European Agreement Concerning the International Carriage of Dangerous Goods by Road

6.

Code for Types of Means of Transport

UNECE Recommendation No. 28

Code for types of means of transport as defined in UNECE Recommendation No. 28

7.

Code for nature of transaction

Commission Regulation (EU) No. 113/2010

Code for nature of transaction as defined in Annex II to Commission Regulation (EU) No. 113/2010

8.

UPU item nature indication codes

UPU code-list 136

UPU (Universal Postal Union) item nature indication codes as specified in UPU code list 136

9.

CUS codes

ECICS (European Customs Inventory of Chemical Substances)

Customs Union and Statistics (CUS) number assigned within the European Customs Inventory of Chemical Substances (ECICS) to mainly chemical substances and preparations.

TITLE I

Formats and cardinality of the common data requirements for declarations and notifications

CHAPTER 1

Formats

| Data element/class Data sub-element/sub-class Data sub-element number | Data element/class name | Data sub-element/ sub-class name | Data sub-element name | Format | Code-list in Title II (Y/N) | Notes |
| --- | --- | --- | --- | --- | --- | --- |
| 11 01 000 000 | Declaration type | | | an..5 | Y | |
| 11 02 000 000 | Additional declaration type | | | a1 | Y | |
| 11 03 000 000 | Goods item number | | | n..5 | N | |
| 11 04 00 0000 | Specific circumstance indicator | | | an3 | Y | |
| 11 05 000 000 | Re-entry indicator | | | n1 | Y | |
| 11 06 000 000 | Split Consignment | | | | N | |
| 11 06 001 000 | | Split consignment indicator | | n1 | Y | |
| 11 06 002 000 | | Previous MRN | | an18 | N | |
| 11 07 000 000 | Security | | | n1 | Y | |
| 11 08 000 000 | Reduced dataset indicator | | | n1 | Y | |
| 11 09 000 000 | Procedure | | | | N | |
| 11 09 001 000 | | Requested procedure | | an2 | Y | |
| 11 09 002 000 | | Previous procedure | | an2 | Y | |
| 11 10 000 000 | Additional procedure | | | an3 | Y | The Union codes are further specified in Title II.
  Member States may define national codes. National codes must have the format n1an2. |
| 12 01 000 000 | Previous document | | | | N | |
| 12 01 001 000 | | Reference number | | an..70 | N | |
| 12 01 002 000 | | Type | | an4 | N | The codes can be found in the TARIC database. |
| 12 01 003 000 | | Type of packages | | an..2 | N | Package type code as referred to in introductory note 13 number 1. |
| 12 01 004 000 | | Number of packages | | n..8 | N | |
| 12 01 005 000 | | Measurement unit and qualifier | | an..4 | N | The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers.
  If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4. |
| 12 01 006 000 | | Quantity | | n..16,6 | N | |
| 12 01 079 000 | | Complement of information | | an..35 | N | |
| 12 01 007 000 | | Goods item identifier | | n..5 | N | |
| 12 02 000 000 | Additional information | | | | N | |
| 12 02 008 000 | | Code | | an5 | Y | The Union codes are further specified in Title II.
  Member States may define national codes. National codes must have the format a1an4. |
| 12 02 009 000 | | Text | | an..512 | N | |
| 12 03 000 000 | Supporting document | | | | N | |
| 12 03 001 000 | | Reference number | | an..70 | N | |
| 12 03 002 000 | | Type | | an4 | N | The codes for Union or international documents, certificates and authorisations can be found in the TARIC database. Their format is a1an3.
  For national documents, certificates and authorisations, Member States may define national codes. National codes must have the format n1an3. |
| 12 03 010 000 | | Issuing Authority name | | an..70 | N | |
| 12 03 005 000 | | Measurement unit and qualifier | — | an..4 | N | The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4. |
| 12 03 006 000 | | Quantity | — | n..16,6 | N | |
| 12 03 011 000 | | Date of validity | | an..19 | N | |
| 12 03 012 000 | | Currency | | a3 | N | Currency code as referred to in introductory note 13 number 2. |
| 12 03 013 000 | | Document Line Item Number | | n..5 | N | |
| 12 03 014 000 | | Amount | | n..16,2 | N | |
| 12 03 079 000 | | Complement of information | | an..35 | N | |
| 12 04 000 000 | Additional reference | | | | N | |
| 12 04 001 000 | | Reference number | | an..70 | N | |
| 12 04 002 000 | | Type | | an4 | N | Union codes can be found in the TARIC database. Their format is a1an3.
  Member States may define national codes. National codes must have the format n1an3. |
| 12 05 000 000 | Transport document | | | | N | |
| 12 05 001 000 | | Reference number | | an..70 | N | |
| 12 05 002 000 | | Type | | an4 | N | The codes can be found in the TARIC database. |
| 12 06 000 000 | TIR Carnet number | | | an..12 | N | |
| 12 07 000 000 | Referral request reference | | | an..17 | N | |
| 12 08 000 000 | Reference number/UCR | | | an..35 | N | |
| 12 09 000 000 | LRN | | | an..22 | N | |
| 12 10 000 000 | Deferred payment | | | an..35 | N | |
| 12 11 000 000 | Warehouse | | | | N | |
| 12 11 002 000 | | Type | | a1 | Y | |
| 12 11 015 000 | | Identifier | | an..35 | N | |
| 12 12 000 000 | Authorisation | | | | N | |
| 12 12 002 000 | | Type | | an..4 | N | The codes can be found in the TARIC database. |
| 12 12 001 000 | | Reference Number | | an..35 | N | |
| 12 12 080 000 | | Holder of authorisation | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. |
| 13 01 000 000 | Exporter | | | | N | |
| 13 01 016 000 | | Name | | an..70 | N | |
| 13 01 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01.
  The structure of a third country unique identification number recognised by the Union is defined in Title II. |
| 13 01 018 000 | | Address | | | N | |
| 13 01 018 019 | | | Street and number | an..70 | N | |
| 13 01 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 13 01 018 021 | | | Postcode | an..17 | N | |
| 13 01 018 022 | | | City | an..35 | N | |
| 13 02 000 000 | Consignor | | | | N | |
| 13 02 016 000 | | Name | | an..70 | N | |
| 13 02 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01.
  The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1 301 017 000 Identification number. |
| 13 02 028 000 | | Type of person | | n1 | Y | |
| 13 02 018 000 | | Address | | | N | |
| 13 02 018 019 | | | Street and number | an..70 | N | |
| 13 02 018 023 | | | Street | an..70 | N | |
| 13 02 018 024 | | | Street additional line | an..70 | N | |
| 13 02 018 025 | | | Number | an..35 | N | |
| 13 02 018 026 | | | P.O. box | an..70 | N | |
| 13 02 018 027 | | | Sub-division | an..35 | N | |
| 13 02 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 13 02 018 021 | | | Postcode | an..17 | N | |
| 13 02 018 022 | | | City | an..35 | N | |
| 13 02 029 000 | | Communication | | | N | |
| 13 02 029 015 | | | Identifier | an..512 | N | |
| 13 02 029 002 | | | Type | an..3 | Y | |
| 13 02 074 000 | | Contact person | | | | |
| 13 02 074 016 | | | Name | an..70 | N | |
| 13 02 074 075 | | | Phone number | an..35 | N | |
| 13 02 074 076 | | | E-mail address | an..256 | N | |
| 13 03 000 000 | Consignee | | | | N | |
| 13 03 016 000 | | Name | | an..70 | N | |
| 13 03 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01.
  The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1 301 017 000 Identification number. |
| 13 03 028 000 | | Type of person | | n1 | Y | The Type of person code as defined in Title II for D.E.
  13 02 028 000 (Consignor Type of Person) shall be used. |
| 13 03 018 000 | | Address | | | N | |
| 13 03 018 019 | | | Street and number | an..70 | N | |
| 13 03 018 023 | | | Street | an..70 | N | |
| 13 03 018 024 | | | Street additional line | an..70 | N | |
| 13 03 018 025 | | | Number | an..35 | N | |
| 13 03 018 026 | | | P.O. box | an..70 | N | |
| 13 03 018 027 | | | Sub-division | an..35 | N | |
| 13 03 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 13 03 018 021 | | | Postcode | an..17 | N | |
| 13 03 018 022 | | | City | an..35 | N | |
| 13 03 029 000 | | Communication | | | N | |
| 13 03 029 015 | | | Identifier | an..512 | N | |
| 13 03 029 002 | | | Type | an..3 | Y | The Communication Type code as defined in Title II for D.E.
  13 02 029 002 (Consignor- Communication- Type) shall be used. |
| 13 04 000 000 | Importer | | | | N | |
| 13 04 016 000 | | Name | | an..70 | N | |
| 13 04 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. |
| 13 04 018 000 | | Address | | | N | |
| 13 04 018 019 | | | Street and number | an..70 | N | |
| 13 04 018 029 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 13 04 018 021 | | | Postcode | an..17 | N | |
| 13 04 018 022 | | | City | an..35 | N | |
| 13 05 000 000 | Declarant | | | | N | |
| 13 05 016 000 | | Name | | an..70 | N | |
| 13 05 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. |
| 13 05 018 000 | | Address | | | N | |
| 13 05 018 019 | | | Street and number | an..70 | N | |
| 13 05 018 023 | | | Street | an..70 | N | |
| 13 05 018 024 | | | Street additional line | an..70 | N | |
| 13 05 018 025 | | | Number | an..35 | N | |
| 13 05 018 026 | | | P.O. box | an..70 | N | |
| 13 05 018 027 | | | Sub-division | an..35 | N | |
| 13 05 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 13 05 018 021 | | | Postcode | an..17 | N | |
| 13 05 018 022 | | | City | an..35 | N | |
| 13 05 029 000 | | Communication | | | N | |
| 13 05 029 015 | | | Identifier | an..512 | N | |
| 13 05 029 002 | | | Type | an..3 | Y | The Communication Type code as defined in Title II for D.E.
  13 02 029 002 (Consignor- Communication- Type) shall be used. |
| 13 05 074 000 | | Contact person | | | N | |
| 13 05 074 016 | | | Name | an..70 | N | |
| 13 05 074 075 | | | Phone number | an..35 | N | |
| 13 05 074 076 | | | E-mail address | an..256 | N | |
| 13 06 000 000 | Representative | | | | N | |
| 13 06 016 000 | | Name | | an..70 | N | |
| 13 06 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01.
  The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1 301 017 000 Identification number |
| 13 06 030 000 | | Status | | n1 | Y | |
| 13 06 018 000 | | Address | | | N | |
| | | | | | | |
| 13 06 018 023 | | | Street | an..70 | N | |
| 13 06 018 024 | | | Street additional line | an..70 | N | |
| 13 06 018 025 | | | Number | an..35 | N | |
| 13 06 018 026 | | | P.O. box | an..70 | N | |
| 13 06 018 027 | | | Sub-division | an..35 | N | |
| 13 06 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 13 06 018 021 | | | Postcode | an..17 | N | |
| 13 06 018 022 | | | City | an..35 | N | |
| 13 06 029028 | | Communication | | | N | |
| 13 06 029 015 | | | Identifier | an..512 | N | |
| 13 06 029 002 | | | Type | an..3 | Y | The Communication Type code as defined in Title II for D.E.
  13 02 029 002 (Consignor- Communication- Type) shall be used. |
| 13 06 074 000 | | Contact person | | | N | |
| 13 06 074 016 | | | Name | an..70 | N | |
| 13 06 074 075 | | | Phone number | an..35 | N | |
| 13 06 074 076 | | | E-mail address | an..256 | N | |
| 13 07 000 000 | Holder of the transit procedure | | | | N | |
| 13 07 016 000 | | Name | | an..70 | N | |
| 13 07 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. |
| 13 07 078 000 | | TIR Holder identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. |
| 13 07 018 000 | | Address | | | N | |
| 13 07 019 019 | | | Street and number | an..70 | N | |
| 13 07 020 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 13 07 021 021 | | | Postcode | an..17 | N | |
| 13 07 022 022 | | | City | an..35 | N | |
| 13 07 074 000 | | Contact person | | | N | |
| 13 07 074 016 | | | Name | an..70 | N | |
| 13 07 074 075 | | | Phone number | an..35 | N | |
| 13 07 074 076 | | | E-mail address | an..256 | N | |
| 13 08 000 000 | Seller | | | | N | |
| 13 08 016 000 | | Name | | an..70 | N | |
| 13 08 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01.
  The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E.
  13 01 017 000 Identification number. |
| 13 08 028 000 | | Type of person | | n1 | Y | The Type of person code as defined in Title II for D.E.
  13 02 028 000 (Consignor- Type of Person) shall be used. |
| 13 08 018 000 | | Address | | | N | |
| 13 08 018 019 | | | Street and number | an..70 | N | |
| 13 08 018 023 | | | Street | an..70 | N | |
| 13 08 018 024 | | | Street additional line | an..70 | N | |
| 13 08 018 025 | | | Number | an..35 | N | |
| 13 08 018 026 | | | P.O. box | an..70 | N | |
| 13 08 018 027 | | | Sub-division | an..35 | N | |
| 13 08 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 13 08 018 021 | | | Postcode | an..17 | N | |
| 13 08 018 022 | | | City | an..35 | N | |
| 13 08 029 000 | | Communication | | | N | |
| 13 08 029 015 | | | Identifier | an..512 | N | |
| 13 08 029 002 | | | Type | an..3 | Y | The Communication Type code as defined in Title II for D.E.
  13 02 029 002 (Consignor- Communication- Type) shall be used. |
| 13 09 000 000 | Buyer | | | | N | |
| 13 09 016 000 | | Name | | an..70 | N | |
| 13 09 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01.
  The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E.
  13 01 017 000 Identification number. |
| 13 09 028 000 | | Type of person | | n1 | Y | The Type of person code as defined in Title II for D.E.
  13 02 028 000 (Consignor - Type of Person) shall be used. |
| 13 09 018 000 | | Address | | | N | |
| 13 09 018 019 | | | Street and number | an..70 | N | |
| 13 09 018 023 | | | Street | an..70 | N | |
| 13 09 018 024 | | | Street additional line | an..70 | N | |
| 13 09 018 025 | | | Number | an..35 | N | |
| 13 09 018 026 | | | P.O. box | an..70 | N | |
| 13 09 018 027 | | | Sub-division | an..35 | N | |
| 13 09 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 13 09 018 021 | | | Postcode | an..17 | N | |
| 13 09 018 022 | | | City | an..35 | N | |
| 13 09 029 000 | | Communication | | | N | |
| 13 09 029 015 | | | Identifier | an..512 | N | |
| 13 09 029 002 | | | Type | an..3 | Y | The Communication Type code as defined in Title II for D.E.
  13 02 029 002 (Consignor – Communication- Type) shall be used. |
| 13 10 000 000 | Person notifying the arrival | | | | N | |
| 13 10 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. |
| 13 10 029 000 | | Communication | | | N | |
| 13 10 029 015 | | | Identifier | an..512 | N | |
| 13 10 029 002 | | | Type | an..3 | Y | The Communication Type code as defined in Title II for D.E.
  13 02 029 002 (Consignor- Communication-Type) shall be used. |
| 13 11 000 000 | Person presenting the goods | | | | N | |
| 13 11 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. |
| 13 12 000 000 | Carrier | | | | N | |
| 13 12 016 000 | | Name | | an..70 | N | |
| 13 12 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01.
  The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E.
  13 01 017 000 Identification number. |
| 13 12 018 000 | | Address | | | N | |
| 13 12 018 023 | | | Street | an..70 | N | |
| 13 12 018 024 | | | Street additional line | an..70 | N | |
| 13 12 018 025 | | | Number | an..35 | N | |
| 13 12 018 026 | | | P.O. box | an..70 | N | |
| 13 12 018 027 | | | Sub-division | an..35 | N | |
| 13 12 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 13 12 018 021 | | | Postcode | an..17 | N | |
| 13 12 018 022 | | | City | an..35 | N | |
| 13 12 029 000 | | Communication | | | N | |
| 13 12 029 015 | | | Identifier | an..512 | N | |
| 13 12 029 002 | | | Type | an..3 | Y | The Communication Type code as defined in Title II for D.E.
  13 02 029 002 (Consignor- Communication- Type) shall be used. |
| 13 12 074 000 | | Contact person | | | N | |
| 13 12 074 016 | | | Name | an..70 | N | |
| 13 12 074 075 | | | Phone number | an..35 | N | |
| 13 12 074 076 | | | E-mail address | an..256 | N | |
| 13 13 000 000 | Notify party | | | | N | |
| 13 13 016 000 | | Name | | an..70 | N | |
| 13 13 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01.
  The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1 301 017 000 Identification number. |
| 13 13 028 000 | | Type of person | | n1 | Y | The Type of person code as defined in Title II for D.E.
  13 02 028 000 (Consignor - Type of Person) shall be used. |
| 13 13 018 000 | | Address | | | N | |
| 13 13 018 023 | | | Street | an..70 | N | |
| 13 13 018 024 | | | Street additional line | an..70 | N | |
| 13 13 018 025 | | | Number | an..35 | N | |
| 13 13 018 026 | | | P.O. box | an..70 | N | |
| 13 13 018 027 | | | Sub-division | an..35 | N | |
| 13 13 018 020 | | | Country | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 13 13 018 021 | | | Postcode | an..17 | N | |
| 13 13 018 022 | | | City | an..35 | N | |
| 13 13 029 000 | | Communication | | | N | |
| 13 13 029 015 | | | Identifier | an..512 | N | |
| 13 13 029 002 | | | Type | an..3 | N | |
| 13 14 000 000 | Additional supply chain actor | | | | N | |
| 13 14 031 000 | | Role | | a..3 | Y | |
| 13 14 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01.
  The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E.
  13 01 017 000 Identification number. |
| 13 15 000 000 | Supplementary declarant | | | | N | |
| 13 15 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. |
| 13 15 032 000 | | Supplementary filing type | | an..3 | Y | |
| 13 16 000 000 | Additional fiscal reference | | | | N | |
| 13 16 031 000 | | Role | | an3 | Y | |
| 13 16 034 000 | | VAT identification number | | an..17 | N | |
| 13 17 000 000 | Person lodging the customs goods manifest | | | | N | |
| 13 17 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01 |
| 13 18 000 000 | Person requesting a proof of the customs status of Union goods | | | | N | . |
| 13 18 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01 |
| 13 19 000 000 | Person notifying the arrival of goods following movement under temporary storage | | | | N | |
| 13 19 017 000 | | Identification number | | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01 |
| 13 20 000 000 | Person providing a guarantee | | | | N | |
| 13 20 017 000 | | Identification number | | an..17 | | The structure of the EORI number is defined in Title II of Annex 12-01 |
| 13 21 000 000 | Person paying the customs duty | | | | N | |
| 13 21 017 000 | | Identification number | | an..17 | | The structure of the EORI number is defined in Title II of Annex 12-01 |
| 14 01 000 000 | Delivery terms | | | | N | |
| 14 01 035 000 | | INCOTERM code | | a3 | Y | The codes and headings describing the commercial contract are defined in Title II. |
| 14 01 036 000 | | UN/LOCODE | | an..17 | N | UN/LOCODE as referred to in introductory note 13 number 4. |
| 14 01 020 000 | | Country | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 14 01 037 000 | | Location | | an..35 | N | |
| 14 02 000 000 | Transport charges | | | | N | |
| 14 02 038 000 | | Method of payment | | a1 | Y | |
| 14 03 000 000 | Duties and taxes | | | | N | |
| 14 03 039 000 | | Tax type | | an3 | Y | The Union codes are further specified in Title II
  Member States may define national codes. National codes must have the format n1an2. |
| 14 03 038 000 | | Method of payment | | a1 | Y | |
| 14 03 042 000 | | Payable tax amount | | n..16,2 | N | |
| 14 03 040 000 | | Tax base | | | N | |
| 14 03 040 041 | | | Tax rate | n..17,3 | N | |
| 14 03 040 005 | | | Measurement unit and qualifier | an..4 | N | The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4. |
| 14 03 040 006 | | | Quantity | n..16,6 | N | |
| 14 03 040 014 | | | Amount | n..16,2 | N | |
| 14 03 040 043 | | | Tax amount | n..16,6 | N | |
| 14 16 000 000 | Total duties and taxes amount | | | n..16,2 | N | |
| 14 17 000 000 | Internal currency unit | | | a3 | N | Currency code as referred to in introductory note 13 number 2. |
| 14 04 000 000 | Additions and deductions | | | | N | |
| 14 04 008 000 | | Code | | a2 | Y | |
| 14 04 014 000 | | Amount | | n..16,2 | N | |
| 14 05 000 000 | Invoice currency | | | a3 | N | Currency code as referred to in introductory note 13 number 2. |
| 14 06 000 000 | Total amount invoiced | | | n..16,2 | N | |
| 14 07 000 000 | Valuation indicators | | | an4 | Y | |
| 14 08 000 000 | Item amount invoiced | | | n..16,2 | N | |
| 14 09 000 000 | Exchange rate | | | n..12,5 | N | |
| 14 10 000 000 | Valuation method | | | n1 | Y | |
| 14 11 000 000 | Preference | | | n3 | Y | |
| 14 12 000 000 | Postal value | | | | N | |
| 14 12 012 000 | | Currency code | | a3 | N | Currency code as referred to in introductory note 13 number 2. |
| 14 12 0140 00 | | Amount | | n..16,2 | N | |
| 14 13 000 000 | Postal charges | | | | N | |
| 14 13 012 000 | | Currency code | | a3 | N | Currency code as referred to in introductory note 13 number 2. |
| 14 13 014 000 | | Amount | | n..16,2 | N | |
| 14 14 000 000 | Intrinsic value | | | | N | |
| 14 14 012 000 | | Currency code | | a3 | N | Currency code as referred to in introductory note 13 number 2. |
| 14 14 014 000 | | Amount | | n..16,2 | N | |
| 14 15 000 000 | Transport and insurance costs to the destination | | | | N | |
| 14 15 012 000 | | Currency code | | a3 | N | Currency code as referred to in introductory note 13 number 2. |
| 14 15 014 000 | | Amount | | n..16,2 | N | |
| 15 01 000 000 | Estimated date and time of departure | | | an..19 | N | |
| 15 02 000 000 | Actual date and time of departure | | | an..19 | N | |
| 15 03 000 000 | Estimated date and time of arrival | | | an..19 | N | |
| 15 04 000 000 | Estimated date and time of arrival at the port of unloading | | | an..19 | N | |
| 15 05 000 000 | Actual date and time of arrival | | | an..19 | N | |
| 15 06 000 000 | Declaration date | | | an..19 | N | |
| 15 07 000 000 | Requested validity of the proof | | | n..3 | N | |
| 15 08 000 000 | Date and time of presentation of the goods | | | an..19 | N | |
| 15 09 000 000 | Date of acceptance | | | an..19 | N | |
| 16 02 000 000 | Addressed Member State | | | | N | |
| 16 02 020 000 | | Country | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 16 03 000 000 | Country of destination | | | a2 | N | GEONOM code as referred to in introductory note 13 number 3.
  In the context of transit operations, The ISO 3166- alpha-2 country code shall be used |
| 16 04 000 000 | Region of destination | | | an..35 | N | Codes are defined by the Member State concerned. |
| 16 05 000 000 | Place of delivery | | | | N | |
| 16 05 036 000 | | UN/LOCODE | | an..17 | N | UN/LOCODE as referred to in introductory note 13 number 4. |
| 16 05 020 000 | | Country | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 16 05 037 000 | | Location | | an..35 | N | |
| 16 06 000 000 | Country of dispatch | | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 16 07 000 000 | Country of export | | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 16 08 000 000 | Country of origin | | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 16 09 000 000 | Country of preferential origin | | | an..4 | N | GEONOM code as referred to in introductory note 13 number 3.
  Where the proof of origin refers to a region/group of countries, use the numeric identifier codes specified in the integrated tariff established in accordance with Article 2 of Council (EEC) Regulation No 2658/87. |
| 16 10 000 000 | Region of dispatch | | | an..9 | N | Codes are defined by the Member State concerned. |
| 16 11 000 000 | Countries of routing of means of transport | | | | N | |
| 16 11 020 000 | | Country | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 16 12 000 000 | Country of routing of consignment | | | | N | |
| 16 12 020 000 | | Country | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 16 13 000 000 | Place of loading | | | | N | |
| 16 13 036 000 | | UN/LOCODE | | an..17 | N | UN/LOCODE as referred to in introductory note 13 number 4. |
| 16 13 020 000 | | Country | | a2 | N | Where the place of loading is not coded according to the UN/LOCODE, the country where the place of loading is located is identified by the GEONOM code as referred to in introductory note 13 number 3. |
| 16 13 037 000 | | Location | | an..35 | N | |
| 16 14 000 000 | Place of unloading | | | | N | |
| 16 14 036 000 | | UN/LOCODE | | an..17 | N | UN/LOCODE as referred to in introductory note 13 number 4. |
| 16 14 020 000 | | Country | | a2 | N | Where the place of unloading is not coded according to the UN/LOCODE, the country where the place of unloading is located is identified by the GEONOM code as referred to in introductory note 13 number 3. |
| 16 14 037 000 | | Location | | an..35 | N | |
| 16 15 000 000 | Location of goods | | | | N | Only one type for location of goods can be used. |
| 16 15 045 000 | | Type of location | | a1 | Y | |
| 16 15 046 000 | | Qualifier of identification | | a1 | Y | |
| 16 15 036 000 | | UN/LOCODE | | an..17 | N | UN/LOCODE as referred to in introductory note 13 number 4. |
| 16 15 047 000 | | Customs office | | | N | |
| 16 15 047 001 | | | Reference number | an8 | N | The identifier of the customs office shall follow the structure defined for D.E.
  17 01 001 000 Reference number |
| 16 15 048 000 | | GNSS | | | N | |
| 16 15 048 049 | | | Latitude | an..17 | N | |
| 16 15 048 050 | | | Longitude | an..17 | N | |
| 16 15 051 000 | | Economic operator | | | N | |
| 16 15 051 017 | | | Identification number | an..17 | N | The structure of the EORI number is defined in Title II of Annex 12-01. |
| 16 15 052 000 | | Authorisation number | | an..35 | N | |
| 16 15 053 000 | | Additional identifier | | an..4 | N | |
| 16 15 018 000 | | Address | | | N | |
| 16 15 018 019 | | | Street and number | an..70 | N | |
| 16 15 018 021 | | | Postcode | an..17 | N | |
| 16 15 018 022 | | | City | an..35 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 16 15 018 020 | | | Country | a2 | N | |
| 16 15 081 000 | | Postcode Address | | | | |
| 16 15 081 021 | | | Postcode | an..17 | N | |
| 16 15 081 025 | | | House Number | an..35 | N | |
| 16 15 081 020 | | | Country | a2 | N | |
| 16 15 074 000 | | Contact person | | | N | |
| 16 15 074 016 | | | Name | an..70 | N | |
| 16 15 074 075 | | | Phone number | an..35 | N | |
| 16 15 074 076 | | | E-mail address | an..256 | N | |
| 16 16 000 000 | Place of acceptance | | | | N | |
| 16 16 036 000 | | UN/LOCODE | | an..17 | N | UN/LOCODE as referred to in introductory note 13 number 4. |
| 16 16 020 000 | | Country | | a2 | N | Where the place of acceptance is not coded according to the UN/LOCODE, the country where the place of acceptance is located is identified by the GEONOM code as referred to in introductory note 13 number 3. |
| 16 16 037 000 | | Location | | an..35 | N | |
| 16 17 000 000 | Binding itinerary | | | n1 | Y | |
| 17 01 000 000 | Customs office of exit | | | | N | |
| 17 01 001 000 | | Reference number | | an8 | N | The structure of the customs office identifier is defined in Title II. |
| 17 02 000 000 | Customs office of export | | | | N | |
| 17 02 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E.
  17 01 001 000 Reference number |
| 17 03 000 000 | Customs office of departure | | | | N | |
| 17 03 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E.
  17 01 001 000 Reference number |
| 17 04 000 000 | Customs office of transit | | | | N | |
| 17 04 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E.
  17 01 001 000 Reference number |
| 17 05 000 000 | Customs office of destination | | | | N | |
| 17 05 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E.
  17 01 001 000 Reference number |
| 17 06 000 000 | Customs office of exit for transit | | | | N | |
| 17 06 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E.
  17 01 001 000 Reference number |
| 17 07 000 000 | Customs office of first entry | | | | N | |
| 17 07 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E.
  17 01 001 000 Reference number |
| 17 08 000 000 | Actual Customs office of first entry | | | | N | |
| 17 08 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E.
  17 01 001 000 Reference number |
| 17 09 000 000 | Customs office of presentation | | | | N | |
| 17 09 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E.
  17 01 001 000 Reference number |
| 17 10 000 000 | Supervising customs office | | | | N | |
| 17 10 001 000 | | Reference number | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E.
  17 01 001 000 Reference number |
| 18 01 000 000 | Net mass | | | n..16,6 | N | |
| 18 02 000 000 | Supplementary units | | | n..16,6 | N | |
| 18 03 000 000 | Total gross mass | | | n..16,6 | N | |
| 18 04 000 000 | Gross mass | | | n..16,6 | N | |
| 18 05 000 000 | Description of goods | | | an..512 | N | |
| 18 06 000 000 | Packaging | | | | N | |
| 18 06 003 000 | | Type of packages | | an2 | N | Package type code as referred to in introductory note 13 number 1. |
| 18 06 004 000 | | Number of packages | | n..8 | N | |
| 18 06 054 000 | | Shipping marks | | an..512 | N | |
| 18 07 000 000 | Dangerous goods | | | | N | |
| 18 07 055 000 | | UN number | | an4 | N | UN number as referred to in introductory note 13 number 5. |
| 18 08 000 000 | CUS code | | | an9 | N | CUS Code as referred to in introductory note 13 number 9 |
| 18 09 000 000 | Commodity code | | | | N | |
| 18 09 056 000 | | Harmonized System sub-heading code | | an6 | N | |
| 18 09 057 000 | | Combined nomenclature code | | an2 | N | |
| 18 09 058 000 | | TARIC code | | an2 | N | To be completed in accordance with the TARIC code (two characters for the application of specific Union measures in respect of formalities to be completed at destination) |
| 18 09 059 000 | | TARIC additional code | | an4 | N | To be completed in accordance with the TARIC codes (additional codes). |
| 18 09 060 000 | | National additional code | | an..4 | N | Codes to be adopted by the Member States concerned |
| 18 10 000 000 | Type of goods | | | a..3 | N | UPU Item nature indication codes as referred to in introductory note 13 number 8 |
| 19 01 000 000 | Container indicator | | | n1 | Y | |
| 19 02 000 000 | Conveyance reference number | | | an..17 | N | |
| 19 03 000 000 | Mode of transport at the border | | | n1 | Y | |
| 19 04 000 000 | Inland mode of transport | | | n1 | Y | The codes provided for in Title II as regards D.E.19 03 000 000 Mode of transport at the border shall be used. |
| 19 05 000 000 | Departure transport means | | | | N | |
| 19 05 061 000 | | Type of identification | | n2 | Y | |
| 19 05 017 000 | | Identification number | | an..35 | N | |
| 19 05 062 000 | | Nationality | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 19 06 000 000 | Arrival transport means | | | | - | |
| 19 06 061 000 | | Type of identification | | n2 | Y | The codes defined in Title II for D.E. 19 05 061 000 Type of identification shall be used for the type of identification. |
| 19 06 017 000 | | Identification number | | an..35 | N | |
| 19 07 000 000 | Transport Equipment | | | | N | |
| 19 07 063 000 | | Container identification number | | an..17 | N | |
| 19 07 044 000 | | Goods reference | | n..5 | N | |
| 19 07 064 000 | | Container size and type identification | | an..10 | Y | |
| 19 07 065 000 | | Container packed status | | an..3 | Y | |
| 19 07 066 000 | | Container supplier type code | | an..3 | Y | |
| 19 08 000 000 | Active border transport means | | | | N | |
| 19 08 061 000 | | Type of identification | | n2 | Y | The codes defined in Title II for D.E. 19 05 061 000 Type of identification shall be used for the type of identification. |
| 19 08 017 000 | | Identification number | | an..35 | N | |
| 19 08 062 000 | | Nationality | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 19 08 067 000 | | Type of means of transport | | an..4 | N | Code for type of means of transport as referred to in introductory note 13 number 6. |
| 19 09 000 000 | Passive border transport means | | | | N | |
| 19 09 061 000 | | Type of identification | | n2 | Y | The codes defined in Title II for D.E. 1 905 061 000 Type of identification shall be used for the type of identification |
| 19 09 017 000 | | Identification number | | an..35 | N | |
| 19 09 062 000 | | Nationality | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 19 09 067 000 | | Type of means of transport | | an..4 | N | Code for type of means of transport as referred to in introductory note 13 number 6. |
| 19 10 000 000 | Seal | | | | N | |
| 19 10 068 000 | | Number of seals | | n..4 | N | |
| 19 10 015 000 | | Identifier | | an..20 | N | |
| 19 11 000 000 | Receptacle identification number | | | an..35 | N | |
| 99 01 000 000 | Quota order number | | | an6 | N | |
| 99 02 000 000 | Guarantee type | | | an1 | Y | |
| 99 03 000 000 | Guarantee reference | | | | N | |
| 99 03 069 000 | | GRN | | an..24 | N | |
| 99 03 070 000 | | Access code | | an..4 | N | |
| 99 03 012 000 | | Currency | | a3 | N | Currency code as referred to in introductory note 13 number 2. |
| 99 03 071 000 | | Amount to be covered | | n..16,2 | N | |
| 99 03 072 000 | | Customs office of guarantee | | an8 | N | The identifier of the customs office shall follow the structure defined for D.E.
  17 01 001 000 Reference number |
| 99 03 073 000 | | Other guarantee reference | | an..35 | N | |
| 99 04 000 000 | Guarantee not valid in | | | a2 | N | GEONOM code as referred to in introductory note 13 number 3. |
| 99 05 000 000 | Nature of transaction | | | n..2 | N | Code for nature of transaction as referred to in introductory note 13 number 7. |
| 99 06 000 000 | Statistical value | | | n..16,2 | N | |

Data element/class Data sub-element/sub-class Data sub-element number

Data element/class name

Data sub-element/ sub-class name

Data sub-element name

Format

Code-list in Title II (Y/N)

Notes

11 01 000 000

Declaration type

an..5

Y

11 02 000 000

Additional declaration type

a1

Y

11 03 000 000

Goods item number

n..5

N

11 04 00 0000

Specific circumstance indicator

an3

Y

11 05 000 000

Re-entry indicator

n1

Y

11 06 000 000

Split Consignment

N

11 06 001 000

Split consignment indicator

n1

Y

11 06 002 000

Previous MRN

an18

N

11 07 000 000

Security

n1

Y

11 08 000 000

Reduced dataset indicator

n1

Y

11 09 000 000

Procedure

N

11 09 001 000

Requested procedure

an2

Y

11 09 002 000

Previous procedure

an2

Y

11 10 000 000

Additional procedure

an3

Y

The Union codes are further specified in Title II.

Member States may define national codes. National codes must have the format n1an2.

12 01 000 000

Previous document

N

12 01 001 000

Reference number

an..70

N

12 01 002 000

Type

an4

N

The codes can be found in the TARIC database.

12 01 003 000

Type of packages

an..2

N

Package type code as referred to in introductory note 13 number 1.

12 01 004 000

Number of packages

n..8

N

12 01 005 000

Measurement unit and qualifier

an..4

N

The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers.

If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.

12 01 006 000

Quantity

n..16,6

N

12 01 079 000

Complement of information

an..35

N

12 01 007 000

Goods item identifier

n..5

N

12 02 000 000

Additional information

N

12 02 008 000

Code

an5

Y

The Union codes are further specified in Title II.

Member States may define national codes. National codes must have the format a1an4.

12 02 009 000

Text

an..512

N

12 03 000 000

Supporting document

N

12 03 001 000

Reference number

an..70

N

12 03 002 000

Type

an4

N

The codes for Union or international documents, certificates and authorisations can be found in the TARIC database. Their format is a1an3.

For national documents, certificates and authorisations, Member States may define national codes. National codes must have the format n1an3.

12 03 010 000

Issuing Authority name

an..70

N

12 03 005 000

Measurement unit and qualifier

—

an..4

N

The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.

12 03 006 000

Quantity

—

n..16,6

N

12 03 011 000

Date of validity

an..19

N

12 03 012 000

Currency

a3

N

Currency code as referred to in introductory note 13 number 2.

12 03 013 000

Document Line Item Number

n..5

N

12 03 014 000

Amount

n..16,2

N

12 03 079 000

Complement of information

an..35

N

12 04 000 000

Additional reference

N

12 04 001 000

Reference number

an..70

N

12 04 002 000

Type

an4

N

Union codes can be found in the TARIC database. Their format is a1an3.

Member States may define national codes. National codes must have the format n1an3.

12 05 000 000

Transport document

N

12 05 001 000

Reference number

an..70

N

12 05 002 000

Type

an4

N

The codes can be found in the TARIC database.

12 06 000 000

TIR Carnet number

an..12

N

12 07 000 000

Referral request reference

an..17

N

12 08 000 000

Reference number/UCR

an..35

N

12 09 000 000

LRN

an..22

N

12 10 000 000

Deferred payment

an..35

N

12 11 000 000

Warehouse

N

12 11 002 000

Type

a1

Y

12 11 015 000

Identifier

an..35

N

12 12 000 000

Authorisation

N

12 12 002 000

Type

an..4

N

The codes can be found in the TARIC database.

12 12 001 000

Reference Number

an..35

N

12 12 080 000

Holder of authorisation

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

13 01 000 000

Exporter

N

13 01 016 000

Name

an..70

N

13 01 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

The structure of a third country unique identification number recognised by the Union is defined in Title II.

13 01 018 000

Address

N

13 01 018 019

Street and number

an..70

N

13 01 018 020

Country

a2

N

GEONOM code as referred to in introductory note 13 number 3.

13 01 018 021

Postcode

an..17

N

13 01 018 022

City

an..35

N

13 02 000 000

Consignor

N

13 02 016 000

Name

an..70

N

13 02 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1 301 017 000 Identification number.

13 02 028 000

Type of person

n1

Y

13 02 018 000

Address

N

13 02 018 019

Street and number

an..70

N

13 02 018 023

Street

an..70

N

13 02 018 024

Street additional line

an..70

N

13 02 018 025

Number

an..35

N

13 02 018 026

P.O. box

an..70

N

13 02 018 027

Sub-division

an..35

N

13 02 018 020

Country

a2

N

GEONOM code as referred to in introductory note 13 number 3.

13 02 018 021

Postcode

an..17

N

13 02 018 022

City

an..35

N

13 02 029 000

Communication

N

13 02 029 015

Identifier

an..512

N

13 02 029 002

Type

an..3

Y

13 02 074 000

Contact person

13 02 074 016

Name

an..70

N

13 02 074 075

Phone number

an..35

N

13 02 074 076

E-mail address

an..256

N

13 03 000 000

Consignee

N

13 03 016 000

Name

an..70

N

13 03 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1 301 017 000 Identification number.

13 03 028 000

Type of person

n1

Y

The Type of person code as defined in Title II for D.E.

13 02 028 000 (Consignor Type of Person) shall be used.

13 03 018 000

Address

N

13 03 018 019

Street and number

an..70

N

13 03 018 023

Street

an..70

N

13 03 018 024

Street additional line

an..70

N

13 03 018 025

Number

an..35

N

13 03 018 026

P.O. box

an..70

N

13 03 018 027

Sub-division

an..35

N

13 03 018 020

Country

a2

N

GEONOM code as referred to in introductory note 13 number 3.

13 03 018 021

Postcode

an..17

N

13 03 018 022

City

an..35

N

13 03 029 000

Communication

N

13 03 029 015

Identifier

an..512

N

13 03 029 002

Type

an..3

Y

The Communication Type code as defined in Title II for D.E.

13 02 029 002 (Consignor- Communication- Type) shall be used.

13 04 000 000

Importer

N

13 04 016 000

Name

an..70

N

13 04 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

13 04 018 000

Address

N

13 04 018 019

Street and number

an..70

N

13 04 018 029

Country

a2

N

GEONOM code as referred to in introductory note 13 number 3.

13 04 018 021

Postcode

an..17

N

13 04 018 022

City

an..35

N

13 05 000 000

Declarant

N

13 05 016 000

Name

an..70

N

13 05 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

13 05 018 000

Address

N

13 05 018 019

Street and number

an..70

N

13 05 018 023

Street

an..70

N

13 05 018 024

Street additional line

an..70

N

13 05 018 025

Number

an..35

N

13 05 018 026

P.O. box

an..70

N

13 05 018 027

Sub-division

an..35

N

13 05 018 020

Country

a2

N

GEONOM code as referred to in introductory note 13 number 3.

13 05 018 021

Postcode

an..17

N

13 05 018 022

City

an..35

N

13 05 029 000

Communication

N

13 05 029 015

Identifier

an..512

N

13 05 029 002

Type

an..3

Y

The Communication Type code as defined in Title II for D.E.

13 02 029 002 (Consignor- Communication- Type) shall be used.

13 05 074 000

Contact person

N

13 05 074 016

Name

an..70

N

13 05 074 075

Phone number

an..35

N

13 05 074 076

E-mail address

an..256

N

13 06 000 000

Representative

N

13 06 016 000

Name

an..70

N

13 06 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1 301 017 000 Identification number

13 06 030 000

Status

n1

Y

13 06 018 000

Address

N

13 06 018 023

Street

an..70

N

13 06 018 024

Street additional line

an..70

N

13 06 018 025

Number

an..35

N

13 06 018 026

P.O. box

an..70

N

13 06 018 027

Sub-division

an..35

N

13 06 018 020

Country

a2

N

GEONOM code as referred to in introductory note 13 number 3.

13 06 018 021

Postcode

an..17

N

13 06 018 022

City

an..35

N

13 06 029028

Communication

N

13 06 029 015

Identifier

an..512

N

13 06 029 002

Type

an..3

Y

The Communication Type code as defined in Title II for D.E.

13 02 029 002 (Consignor- Communication- Type) shall be used.

13 06 074 000

Contact person

N

13 06 074 016

Name

an..70

N

13 06 074 075

Phone number

an..35

N

13 06 074 076

E-mail address

an..256

N

13 07 000 000

Holder of the transit procedure

N

13 07 016 000

Name

an..70

N

13 07 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

13 07 078 000

TIR Holder identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

13 07 018 000

Address

N

13 07 019 019

Street and number

an..70

N

13 07 020 020

Country

a2

N

GEONOM code as referred to in introductory note 13 number 3.

13 07 021 021

Postcode

an..17

N

13 07 022 022

City

an..35

N

13 07 074 000

Contact person

N

13 07 074 016

Name

an..70

N

13 07 074 075

Phone number

an..35

N

13 07 074 076

E-mail address

an..256

N

13 08 000 000

Seller

N

13 08 016 000

Name

an..70

N

13 08 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E.

13 01 017 000 Identification number.

13 08 028 000

Type of person

n1

Y

The Type of person code as defined in Title II for D.E.

13 02 028 000 (Consignor- Type of Person) shall be used.

13 08 018 000

Address

N

13 08 018 019

Street and number

an..70

N

13 08 018 023

Street

an..70

N

13 08 018 024

Street additional line

an..70

N

13 08 018 025

Number

an..35

N

13 08 018 026

P.O. box

an..70

N

13 08 018 027

Sub-division

an..35

N

13 08 018 020

Country

a2

N

GEONOM code as referred to in introductory note 13 number 3.

13 08 018 021

Postcode

an..17

N

13 08 018 022

City

an..35

N

13 08 029 000

Communication

N

13 08 029 015

Identifier

an..512

N

13 08 029 002

Type

an..3

Y

The Communication Type code as defined in Title II for D.E.

13 02 029 002 (Consignor- Communication- Type) shall be used.

13 09 000 000

Buyer

N

13 09 016 000

Name

an..70

N

13 09 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E.

13 01 017 000 Identification number.

13 09 028 000

Type of person

n1

Y

The Type of person code as defined in Title II for D.E.

13 02 028 000 (Consignor - Type of Person) shall be used.

13 09 018 000

Address

N

13 09 018 019

Street and number

an..70

N

13 09 018 023

Street

an..70

N

13 09 018 024

Street additional line

an..70

N

13 09 018 025

Number

an..35

N

13 09 018 026

P.O. box

an..70

N

13 09 018 027

Sub-division

an..35

N

13 09 018 020

Country

a2

N

GEONOM code as referred to in introductory note 13 number 3.

13 09 018 021

Postcode

an..17

N

13 09 018 022

City

an..35

N

13 09 029 000

Communication

N

13 09 029 015

Identifier

an..512

N

13 09 029 002

Type

an..3

Y

The Communication Type code as defined in Title II for D.E.

13 02 029 002 (Consignor – Communication- Type) shall be used.

13 10 000 000

Person notifying the arrival

N

13 10 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

13 10 029 000

Communication

N

13 10 029 015

Identifier

an..512

N

13 10 029 002

Type

an..3

Y

The Communication Type code as defined in Title II for D.E.

13 02 029 002 (Consignor- Communication-Type) shall be used.

13 11 000 000

Person presenting the goods

N

13 11 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

13 12 000 000

Carrier

N

13 12 016 000

Name

an..70

N

13 12 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E.

13 01 017 000 Identification number.

13 12 018 000

Address

N

13 12 018 023

Street

an..70

N

13 12 018 024

Street additional line

an..70

N

13 12 018 025

Number

an..35

N

13 12 018 026

P.O. box

an..70

N

13 12 018 027

Sub-division

an..35

N

13 12 018 020

Country

a2

N

GEONOM code as referred to in introductory note 13 number 3.

13 12 018 021

Postcode

an..17

N

13 12 018 022

City

an..35

N

13 12 029 000

Communication

N

13 12 029 015

Identifier

an..512

N

13 12 029 002

Type

an..3

Y

The Communication Type code as defined in Title II for D.E.

13 02 029 002 (Consignor- Communication- Type) shall be used.

13 12 074 000

Contact person

N

13 12 074 016

Name

an..70

N

13 12 074 075

Phone number

an..35

N

13 12 074 076

E-mail address

an..256

N

13 13 000 000

Notify party

N

13 13 016 000

Name

an..70

N

13 13 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1 301 017 000 Identification number.

13 13 028 000

Type of person

n1

Y

The Type of person code as defined in Title II for D.E.

13 02 028 000 (Consignor - Type of Person) shall be used.

13 13 018 000

Address

N

13 13 018 023

Street

an..70

N

13 13 018 024

Street additional line

an..70

N

13 13 018 025

Number

an..35

N

13 13 018 026

P.O. box

an..70

N

13 13 018 027

Sub-division

an..35

N

13 13 018 020

Country

a2

N

GEONOM code as referred to in introductory note 13 number 3.

13 13 018 021

Postcode

an..17

N

13 13 018 022

City

an..35

N

13 13 029 000

Communication

N

13 13 029 015

Identifier

an..512

N

13 13 029 002

Type

an..3

N

13 14 000 000

Additional supply chain actor

N

13 14 031 000

Role

a..3

Y

13 14 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E.

13 01 017 000 Identification number.

13 15 000 000

Supplementary declarant

N

13 15 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

13 15 032 000

Supplementary filing type

an..3

Y

13 16 000 000

Additional fiscal reference

N

13 16 031 000

Role

an3

Y

13 16 034 000

VAT identification number

an..17

N

13 17 000 000

Person lodging the customs goods manifest

N

13 17 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01

13 18 000 000

Person requesting a proof of the customs status of Union goods

N

.

13 18 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01

13 19 000 000

Person notifying the arrival of goods following movement under temporary storage

N

13 19 017 000

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01

13 20 000 000

Person providing a guarantee

N

13 20 017 000

Identification number

an..17

The structure of the EORI number is defined in Title II of Annex 12-01

13 21 000 000

Person paying the customs duty

N

13 21 017 000

Identification number

an..17

The structure of the EORI number is defined in Title II of Annex 12-01

14 01 000 000

Delivery terms

N

14 01 035 000

INCOTERM code

a3

Y

The codes and headings describing the commercial contract are defined in Title II.

14 01 036 000

UN/LOCODE

an..17

N

UN/LOCODE as referred to in introductory note 13 number 4.

14 01 020 000

Country

a2

N

GEONOM code as referred to in introductory note 13 number 3.

14 01 037 000

Location

an..35

N

14 02 000 000

Transport charges

N

14 02 038 000

Method of payment

a1

Y

14 03 000 000

Duties and taxes

N

14 03 039 000

Tax type

an3

Y

The Union codes are further specified in Title II

Member States may define national codes. National codes must have the format n1an2.

14 03 038 000

Method of payment

a1

Y

14 03 042 000

Payable tax amount

n..16,2

N

14 03 040 000

Tax base

N

14 03 040 041

Tax rate

n..17,3

N

14 03 040 005

Measurement unit and qualifier

an..4

N

The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.

14 03 040 006

Quantity

n..16,6

N

14 03 040 014

Amount

n..16,2

N

14 03 040 043

Tax amount

n..16,6

N

14 16 000 000

Total duties and taxes amount

n..16,2

N

14 17 000 000

Internal currency unit

a3

N

Currency code as referred to in introductory note 13 number 2.

14 04 000 000

Additions and deductions

N

14 04 008 000

Code

a2

Y

14 04 014 000

Amount

n..16,2

N

14 05 000 000

Invoice currency

a3

N

Currency code as referred to in introductory note 13 number 2.

14 06 000 000

Total amount invoiced

n..16,2

N

14 07 000 000

Valuation indicators

an4

Y

14 08 000 000

Item amount invoiced

n..16,2

N

14 09 000 000

Exchange rate

n..12,5

N

14 10 000 000

Valuation method

n1

Y

14 11 000 000

Preference

n3

Y

14 12 000 000

Postal value

N

14 12 012 000

Currency code

a3

N

Currency code as referred to in introductory note 13 number 2.

14 12 0140 00

Amount

n..16,2

N

14 13 000 000

Postal charges

N

14 13 012 000

Currency code

a3

N

Currency code as referred to in introductory note 13 number 2.

14 13 014 000

Amount

n..16,2

N

14 14 000 000

Intrinsic value

N

14 14 012 000

Currency code

a3

N

Currency code as referred to in introductory note 13 number 2.

14 14 014 000

Amount

n..16,2

N

14 15 000 000

Transport and insurance costs to the destination

N

14 15 012 000

Currency code

a3

N

Currency code as referred to in introductory note 13 number 2.

14 15 014 000

Amount

n..16,2

N

15 01 000 000

Estimated date and time of departure

an..19

N

15 02 000 000

Actual date and time of departure

an..19

N

15 03 000 000

Estimated date and time of arrival

an..19

N

15 04 000 000

Estimated date and time of arrival at the port of unloading

an..19

N

15 05 000 000

Actual date and time of arrival

an..19

N

15 06 000 000

Declaration date

an..19

N

15 07 000 000

Requested validity of the proof

n..3

N

15 08 000 000

Date and time of presentation of the goods

an..19

N

15 09 000 000

Date of acceptance

an..19

N

16 02 000 000

Addressed Member State

N

16 02 020 000

Country

a2

N

GEONOM code as referred to in introductory note 13 number 3.

16 03 000 000

Country of destination

a2

N

GEONOM code as referred to in introductory note 13 number 3.

In the context of transit operations, The ISO 3166- alpha-2 country code shall be used

16 04 000 000

Region of destination

an..35

N

Codes are defined by the Member State concerned.

16 05 000 000

Place of delivery

N

16 05 036 000

UN/LOCODE

an..17

N

UN/LOCODE as referred to in introductory note 13 number 4.

16 05 020 000

Country

a2

N

GEONOM code as referred to in introductory note 13 number 3.

16 05 037 000

Location

an..35

N

16 06 000 000

Country of dispatch

a2

N

GEONOM code as referred to in introductory note 13 number 3.

16 07 000 000

Country of export

a2

N

GEONOM code as referred to in introductory note 13 number 3.

16 08 000 000

Country of origin

a2

N

GEONOM code as referred to in introductory note 13 number 3.

16 09 000 000

Country of preferential origin

an..4

N

GEONOM code as referred to in introductory note 13 number 3.

Where the proof of origin refers to a region/group of countries, use the numeric identifier codes specified in the integrated tariff established in accordance with Article 2 of Council (EEC) Regulation No 2658/87.

16 10 000 000

Region of dispatch

an..9

N

Codes are defined by the Member State concerned.

16 11 000 000

Countries of routing of means of transport

N

16 11 020 000

Country

a2

N

GEONOM code as referred to in introductory note 13 number 3.

16 12 000 000

Country of routing of consignment

N

16 12 020 000

Country

a2

N

GEONOM code as referred to in introductory note 13 number 3.

16 13 000 000

Place of loading

N

16 13 036 000

UN/LOCODE

an..17

N

UN/LOCODE as referred to in introductory note 13 number 4.

16 13 020 000

Country

a2

N

Where the place of loading is not coded according to the UN/LOCODE, the country where the place of loading is located is identified by the GEONOM code as referred to in introductory note 13 number 3.

16 13 037 000

Location

an..35

N

16 14 000 000

Place of unloading

N

16 14 036 000

UN/LOCODE

an..17

N

UN/LOCODE as referred to in introductory note 13 number 4.

16 14 020 000

Country

a2

N

Where the place of unloading is not coded according to the UN/LOCODE, the country where the place of unloading is located is identified by the GEONOM code as referred to in introductory note 13 number 3.

16 14 037 000

Location

an..35

N

16 15 000 000

Location of goods

N

Only one type for location of goods can be used.

16 15 045 000

Type of location

a1

Y

16 15 046 000

Qualifier of identification

a1

Y

16 15 036 000

UN/LOCODE

an..17

N

UN/LOCODE as referred to in introductory note 13 number 4.

16 15 047 000

Customs office

N

16 15 047 001

Reference number

an8

N

The identifier of the customs office shall follow the structure defined for D.E.

17 01 001 000 Reference number

16 15 048 000

GNSS

N

16 15 048 049

Latitude

an..17

N

16 15 048 050

Longitude

an..17

N

16 15 051 000

Economic operator

N

16 15 051 017

Identification number

an..17

N

The structure of the EORI number is defined in Title II of Annex 12-01.

16 15 052 000

Authorisation number

an..35

N

16 15 053 000

Additional identifier

an..4

N

16 15 018 000

Address

N

16 15 018 019

Street and number

an..70

N

16 15 018 021

Postcode

an..17

N

16 15 018 022

City

an..35

N

GEONOM code as referred to in introductory note 13 number 3.

16 15 018 020

Country

a2

N

16 15 081 000

Postcode Address

16 15 081 021

Postcode

an..17

N

16 15 081 025

House Number

an..35

N

16 15 081 020

Country

a2

N

16 15 074 000

Contact person

N

16 15 074 016

Name

an..70

N

16 15 074 075

Phone number

an..35

N

16 15 074 076

E-mail address

an..256

N

16 16 000 000

Place of acceptance

N

16 16 036 000

UN/LOCODE

an..17

N

UN/LOCODE as referred to in introductory note 13 number 4.

16 16 020 000

Country

a2

N

Where the place of acceptance is not coded according to the UN/LOCODE, the country where the place of acceptance is located is identified by the GEONOM code as referred to in introductory note 13 number 3.

16 16 037 000

Location

an..35

N

16 17 000 000

Binding itinerary

n1

Y

17 01 000 000

Customs office of exit

N

17 01 001 000

Reference number

an8

N

The structure of the customs office identifier is defined in Title II.

17 02 000 000

Customs office of export

N

17 02 001 000

Reference number

an8

N

The identifier of the customs office shall follow the structure defined for D.E.

17 01 001 000 Reference number

17 03 000 000

Customs office of departure

N

17 03 001 000

Reference number

an8

N

The identifier of the customs office shall follow the structure defined for D.E.

17 01 001 000 Reference number

17 04 000 000

Customs office of transit

N

17 04 001 000

Reference number

an8

N

The identifier of the customs office shall follow the structure defined for D.E.

17 01 001 000 Reference number

17 05 000 000

Customs office of destination

N

17 05 001 000

Reference number

an8

N

The identifier of the customs office shall follow the structure defined for D.E.

17 01 001 000 Reference number

17 06 000 000

Customs office of exit for transit

N

17 06 001 000

Reference number

an8

N

The identifier of the customs office shall follow the structure defined for D.E.

17 01 001 000 Reference number

17 07 000 000

Customs office of first entry

N

17 07 001 000

Reference number

an8

N

The identifier of the customs office shall follow the structure defined for D.E.

17 01 001 000 Reference number

17 08 000 000

Actual Customs office of first entry

N

17 08 001 000

Reference number

an8

N

The identifier of the customs office shall follow the structure defined for D.E.

17 01 001 000 Reference number

17 09 000 000

Customs office of presentation

N

17 09 001 000

Reference number

an8

N

The identifier of the customs office shall follow the structure defined for D.E.

17 01 001 000 Reference number

17 10 000 000

Supervising customs office

N

17 10 001 000

Reference number

an8

N

The identifier of the customs office shall follow the structure defined for D.E.

17 01 001 000 Reference number

18 01 000 000

Net mass

n..16,6

N

18 02 000 000

Supplementary units

n..16,6

N

18 03 000 000

Total gross mass

n..16,6

N

18 04 000 000

Gross mass

n..16,6

N

18 05 000 000

Description of goods

an..512

N

18 06 000 000

Packaging

N

18 06 003 000

Type of packages

an2

N

Package type code as referred to in introductory note 13 number 1.

18 06 004 000

Number of packages

n..8

N

18 06 054 000

Shipping marks

an..512

N

18 07 000 000

Dangerous goods

N

18 07 055 000

UN number

an4

N

UN number as referred to in introductory note 13 number 5.

18 08 000 000

CUS code

an9

N

CUS Code as referred to in introductory note 13 number 9

18 09 000 000

Commodity code

N

18 09 056 000

Harmonized System sub-heading code

an6

N

18 09 057 000

Combined nomenclature code

an2

N

18 09 058 000

TARIC code

an2

N

To be completed in accordance with the TARIC code (two characters for the application of specific Union measures in respect of formalities to be completed at destination)

18 09 059 000

TARIC additional code

an4

N

To be completed in accordance with the TARIC codes (additional codes).

18 09 060 000

National additional code

an..4

N

Codes to be adopted by the Member States concerned

18 10 000 000

Type of goods

a..3

N

UPU Item nature indication codes as referred to in introductory note 13 number 8

19 01 000 000

Container indicator

n1

Y

19 02 000 000

Conveyance reference number

an..17

N

19 03 000 000

Mode of transport at the border

n1

Y

19 04 000 000

Inland mode of transport

n1

Y

The codes provided for in Title II as regards D.E.19 03 000 000 Mode of transport at the border shall be used.

19 05 000 000

Departure transport means

N

19 05 061 000

Type of identification

n2

Y

19 05 017 000

Identification number

an..35

N

19 05 062 000

Nationality

a2

N

GEONOM code as referred to in introductory note 13 number 3.

19 06 000 000

Arrival transport means

-

19 06 061 000

Type of identification

n2

Y

The codes defined in Title II for D.E. 19 05 061 000 Type of identification shall be used for the type of identification.

19 06 017 000

Identification number

an..35

N

19 07 000 000

Transport Equipment

N

19 07 063 000

Container identification number

an..17

N

19 07 044 000

Goods reference

n..5

N

19 07 064 000

Container size and type identification

an..10

Y

19 07 065 000

Container packed status

an..3

Y

19 07 066 000

Container supplier type code

an..3

Y

19 08 000 000

Active border transport means

N

19 08 061 000

Type of identification

n2

Y

The codes defined in Title II for D.E. 19 05 061 000 Type of identification shall be used for the type of identification.

19 08 017 000

Identification number

an..35

N

19 08 062 000

Nationality

a2

N

GEONOM code as referred to in introductory note 13 number 3.

19 08 067 000

Type of means of transport

an..4

N

Code for type of means of transport as referred to in introductory note 13 number 6.

19 09 000 000

Passive border transport means

N

19 09 061 000

Type of identification

n2

Y

The codes defined in Title II for D.E. 1 905 061 000 Type of identification shall be used for the type of identification

19 09 017 000

Identification number

an..35

N

19 09 062 000

Nationality

a2

N

GEONOM code as referred to in introductory note 13 number 3.

19 09 067 000

Type of means of transport

an..4

N

Code for type of means of transport as referred to in introductory note 13 number 6.

19 10 000 000

Seal

N

19 10 068 000

Number of seals

n..4

N

19 10 015 000

Identifier

an..20

N

19 11 000 000

Receptacle identification number

an..35

N

99 01 000 000

Quota order number

an6

N

99 02 000 000

Guarantee type

an1

Y

99 03 000 000

Guarantee reference

N

99 03 069 000

GRN

an..24

N

99 03 070 000

Access code

an..4

N

99 03 012 000

Currency

a3

N

Currency code as referred to in introductory note 13 number 2.

99 03 071 000

Amount to be covered

n..16,2

N

99 03 072 000

Customs office of guarantee

an8

N

The identifier of the customs office shall follow the structure defined for D.E.

17 01 001 000 Reference number

99 03 073 000

Other guarantee reference

an..35

N

99 04 000 000

Guarantee not valid in

a2

N

GEONOM code as referred to in introductory note 13 number 3.

99 05 000 000

Nature of transaction

n..2

N

Code for nature of transaction as referred to in introductory note 13 number 7.

99 06 000 000

Statistical value

n..16,2

N

CHAPTER 2

Cardinalities

Cardinalities for Declaration levels

| MC | 1x (per declaration) |
| --- | --- |
| MI | 9,999x (per MC) |
| HC | 99,999x (per MC for entry) |
| HC | 999x (per MC for transit) |
| HI | 9,999x (per HC) |
| GS | 1x (per declaration in export and import) |
| GS | 9,999x (per recapitulative supplementary declaration) |
| GS | 1x (per HC) |
| SI | 9,999x (per GS) |

MC

1x (per declaration)

MI

9,999x (per MC)

HC

99,999x (per MC for entry)

HC

999x (per MC for transit)

HI

9,999x (per HC)

GS

1x (per declaration in export and import)

GS

9,999x (per recapitulative supplementary declaration)

GS

1x (per HC)

SI

9,999x (per GS)

Cardinalities for data classes

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

Data element/class Data sub-element/sub-class

Data element/class name

Data sub-element/ sub-class name

Cardinality Declaration

Cardinality MC

Cardinality MI

Cardinality HC

Cardinality HI

Cardinality GS

Cardinality SI

11 01 000 000

Declaration type

1x

1x

11 02 000 000

Additional declaration type

1x

11 03 000 000

Goods item number

1x

1x

1x

11 04 000 000

Specific circumstance indicator

1x

11 05 000 000

Re-entry indicator

1x

11 06 000 000

Split Consignment

1x

11 06 001 000

Split consignment indicator

1x

11 06 002 000

Previous MRN

1x

11 07 000 000

Security

1x

11 08 000 000

Reduced dataset indicator

1x

11 09 000 000

Procedure

1x

11 09 001 000

Requested procedure

1x

11 09 002 000

Previous procedure

1x

11 10 000 000

Additional procedure

99x

12 01 000 000

Previous document

9,999x

9,999x

99x

99x

99x

99x

99x

12 01 001 000

Reference number

1x

1x

1x

1x

1x

1x

1x

12 01 002 000

Type

1x

1x

1x

1x

1x

1x

1x

12 01 003 000

Type of packages

1x

1x

1x

12 01 004 000

Number of packages

1x

1x

1x

12 01 005 000

Measurement unit and qualifier

1x

1x

1x

12 01 006 000

Quantity

1x

1x

1x

12 01 079 000

Complement of information

1x

1x

1x

12 01 007 000

Goods item identifier

1x

1x

1x

1x

1x

12 02 000 000

Additional information

99x

99x

99x

99x

99x

99x

12 02 008 000

Code

1x

1x

1x

1x

1x

1x

12 02 009 000

Text

1x

1x

1x

1x

1x

1x

12 03 000 000

Supporting document

99x

99x

99x

99x

99x

99x

12 03 001 000

Reference number

1x

1x

1x

1x

1x

1x

12 03 002 000

Type

1x

1x

1x

1x

1x

1x

12 03 010 000

Issuing Authority name

1x

1x

12 03 005 000

Measurement unit and qualifier

1x

12 03 006 000

Quantity

1x

12 03 011 000

Date of validity

1x

1x

12 03 012 000

Currency

1x

12 03 013 000

Document Line Item Number

1x

1x

1x

1x

12 03 014 000

Amount

1x

12 03 079 000

Complement of information

1x

1x

12 04 000 000

Additional reference

99x

99x

99x

99x

99x

99x

12 04 001 000

Reference number

1x

1x

1x

1x

1x

12 04 002 000

Type

1x

1x

1x

1x

1x

1x

12 05 000 000

Transport document

9,999x

99x

99x

99x

99x

12 05 001 000

Reference number

1x

1x

1x

1x

1x

12 05 002 000

Type

1x

1x

1x

1x

1x

12 06 000 000

TIR Carnet number

1x

12 07 000 000

Referral request reference

1x

12 08 000 000

Reference number/UCR

1x

1x

1x

1x

1x

1x

12 09 000 000

LRN

1x

12 10 000 000

Deferred payment

9x

12 11 000 000

Warehouse

1x

1x

12 11 002 000

Type

1x

1x

12 11 015 000

Identifier

1x

1x

12 12 000 000

Authorisation

99x

99x

12 12 002 000

Type

1x

1x

12 12 001 000

Reference Number

1x

1x

12 12 080 000

Holder of authorisation

1x

1x

13 01 000 000

Exporter

1x

1x

1x

13 01 016 000

Name

1x

1x

1x

13 01 017 000

Identification number

1x

1x

1x

13 01 018 000

Address

1x

1x

1x

13 02 000 000

Consignor

1x

1x

1x

1x

1x

13 02 016 000

Name

1x

1x

1x

1x

1x

13 02 017 000

Identification number

1x

1x

1x

1x

1x

13 02 028 000

Type of person

1x

1x

1x

1x

1x

13 02 018 000

Address

1x

1x

1x

1x

1x

13 02 029 000

Communication

9x

9x

13 02 074 000

Contact person

9x

9x

9x

13 03 000 000

Consignee

1x

1x

1x

1x

1x

1x

1x

13 03 016 000

Name

1x

1x

1x

1x

1x

1x

1x

13 03 017 000

Identification number

1x

1x

1x

1x

1x

1x

1x

13 03 028 000

Type of person

1x

1x

13 03 018 000

Address

1x

1x

1x

1x

1x

1x

1x

13 03 029 000

Communication

9x

9x

13 04 000 000

Importer

1x

13 04 016 000

Name

1x

13 04 017 000

Identification number

1x

13 04 018 000

Address

1x

13 05 000 000

Declarant

1x

13 05 016 000

Name

1x

13 05 017 000

Identification number

1x

13 05 018 000

Address

1x

13 05 029 000

Communication

9x

13 05 074 000

Contact person

9x

13 06 000 000

Representative

1x

13 06 016 000

Name

1x

13 06 017 000

Identification number

1x

13 06 030 000

Status

1x

13 06 018 000

Address

1x

13 06 029 028

Communication

9x

13 06 074 000

Contact person

9x

13 07 000 000

Holder of the transit procedure

1x

13 07 016 000

Name

1x

13 07 017 000

Identification number

1x

13 07 078 000

TIR Holder identification number

1x

13 07 018 000

Address

1x

13 07 074 000

Contact person

1x

13 08 000 000

Seller

1x

1x

13 08 016 000

Name

1x

1x

13 08 017 000

Identification number

1x

1x

13 08 028 000

Type of person

1x

1x

13 08 018 000

Address

1x

1x

13 08 029 000

Communication

9x

13 09 000 000

Buyer

1x

1x

13 09 016 000

Name

1x

1x

13 09 017 000

Identification number

1x

1x

13 09 028 000

Type of person

1x

1x

13 09 018 000

Address

1x

1x

13 09 029 000

Communication

9x

13 10 000 000

Person notifying the arrival

1x

13 10 017 000

Identification number

1x

13 10 029 000

Communication

9x

13 11 000 000

Person presenting the goods

1x

13 11 017 000

Identification number

1x

13 12 000 000

Carrier

1x

1x

13 12 016 000

Name

1x

13 12 017 000

Identification number

1x

1x

13 12 018 000

Address

1x

13 12 029 000

Communication

9x

13 12 074 000

Contact person

9x

13 13 000 000

Notify party

1x

1x

13 13 016 000

Name

1x

1x

13 13 017 000

Identification number

1x

1x

13 13 028 000

Type of person

1x

1x

13 13 018 000

Address

1x

1x

13 13 029 000

Communication

9x

9x

13 14 000 000

Additional supply chain actor

99x

99x

99x

99x

99x

99x

13 14 031 000

Role

1x

1x

1x

1x

1x

1x

13 14 017 000

Identification number

1x

1x

1x

1x

1x

1x

13 15 000 000

Supplementary declarant

1x

1x

13 15 017 000

Identification number

1x

1x

13 15 032 000

Supplementary filing type

1x

1x

13 16 000 000

Additional fiscal reference

99x

99x

13 16 031 000

Role

1x

1x

13 16 034 000

VAT identification number

1x

1x

13 17 000 000

Person lodging the customs goods manifest

1x

13 17 017 000

Identification number

1x

13 18 000 000

Person requesting a proof of the customs status of Union goods

1x

13 18 017 000

Identification number

1x

13 19 000 000

Person notifyng the arrival of goods following movement under temporary storage

1x

13 19 017 000

Identification number

1x

13 20 000 000

Person providing a guarantee

1x

13 20 017 000

Identification number

1x

13 21 000 000

Person paying the customs duty

1x

13 21 017 000

Identification number

1x

14 01 000 000

Delivery terms

1x

14 01 035 000

INCOTERM code

1x

14 01 036 000

UN/LOCODE

1x

14 01 020 000

Country

1x

14 01 037 000

Location

1x

14 02 000 000

Transport charges

1x

1x

1x

14 02 038 000

Method of payment

1x

1x

1x

14 03 000 000

Duties and taxes

99x

14 03 039 000

Tax type

1x

14 03 038 000

Method of payment

99x

14 03 042 000

Payable tax amount

1x

14 03 040 000

Tax base

99x

14 16 000 000

Total duties and taxes amount

1x

14 17 000 000

Internal currency unit

1x

14 04 000 000

Additions and deductions

99x

99x

14 04 008 000

Code

1x

1x

14 04 014 000

Amount

1x

1x

14 05 000 000

Invoice currency

1x

1x

14 06 000 000

Total amount invoiced

1x

1x

14 07 000 000

Valuation indicators

1x

14 08 000 000

Item amount invoiced

1x

14 09 000 000

Exchange rate

1x

14 10 000 000

Valuation method

1x

14 11 000 000

Preference

1x

14 12 000 000

Postal value

1x

1x

14 12 012 000

Currency code

1x

1x

14 12 014 000

Amount

1x

1x

14 13 000 000

Postal charges

1x

1x

14 13 012 000

Currency code

1x

1x

14 13 014 000

Amount

1x

1x

14 14 000 000

Intrinsic value

1x

14 14 012 000

Currency code

1x

14 14 014 000

Amount

1x

14 15 000 000

Transport and insurance costs to the destination

1x

1x

14 15 012 000

Currency code

1x

1x

14 15 014 000

Amount

1x

1x

15 01 000 000

Estimated date and time of departure

1x

15 02 000 000

Actual date and time of departure

1x

15 03 000 000

Estimated date and time of arrival

1x

15 04 000 000

Estimated date and time of arrival at the port of unloading

1x

1x

15 05 000 000

Actual date and time of arrival

1x

15 06 000 000

Declaration date

1x

15 07 000 000

Requested validity of the proof

1x

15 08 000 000

Date and time of presentation of the goods

1x

15 09 000 000

Date of acceptance

1x

1x

16 02 000 000

Addressed Member State

1x

16 02 020 000

Country

1x

16 03 000 000

Country of destination

1x

1x

1x

1x

16 04 000 000

Region of destination

1x

1x

16 05 000 000

Place of delivery

1x

1x

16 05 036 000

UN/LOCODE

1x

1x

16 05 020 000

Country

1x

1x

16 05 037 000

Location

1x

1x

16 06 000 000

Country of dispatch

1x

1x

1x

1x

1x

16 07 000 000

Country of export

1x

1x

16 08 000 000

Country of origin

1x

1x

16 09 000 000

Country of preferential origin

1x

16 10 000 000

Region of dispatch

1x

16 11 000 000

Countries of routing of means of transport

99x

16 11 020 000

Country

1x

16 12 000 000

Country of routing of consignment

99x

99x

16 12 020 000

Country

1x

1x

16 13 000 000

Place of loading

1x

16 13 036 000

UN/LOCODE

1x

16 13 020 000

Country

1x

16 13 037 000

Location

1x

16 14 000 000

Place of unloading

1x

16 14 036 000

UN/LOCODE

1x

16 14 020 000

Country

1x

16 14 037 000

Location

1x

16 15 000 000

Location of goods

1x

1x

16 15 045 000

Type of location

1x

1x

16 15 046 000

Qualifier of identification

1x

1x

16 15 036 000

UN/LOCODE

1x

1x

16 15 047 000

Customs office

1x

1x

16 15 048 000

GNSS

1x

1x

16 15 051 000

Economic operator

1x

1x

16 15 052 000

Authorisation number

1x

1x

16 15 053 000

Additional identifier

1x

1x

16 15 018 000

Address

1x

1x

16 15 081 000

Postcode Address

1x

1x

16 15 074 000

Contact person

9x

9x

16 16 000 000

Place of acceptance

1x

1x

16 16 036 000

UN/LOCODE

1x

1x

16 16 020 000

Country

1x

1x

16 16 037 000

Location

1x

1x

16 17 000 000

Binding itinerary

1x

17 01 000 000

Customs office of exit

1x

17 01 001 000

Reference number

1x

17 02 000 000

Customs office of export

1x

17 02 001 000

Reference number

1x

17 03 000 000

Customs office of departure

1x

17 03 001 000

Reference number

1x

17 04 000 000

Customs office of transit

9x

17 04 001 000

Reference number

1x

17 05 000 000

Customs office of destination

1x

17 05 001 000

Reference number

1x

17 06 000 000

Customs office of exit for transit

9x

17 06 001 000

Reference number

1x

17 07 000 000

Customs office of first entry

1x

17 07 001 000

Reference number

1x

17 08 000 000

Actual Customs office of first entry

1x

17 08 001 000

Reference number

1x

17 09 000 000

Customs office of presentation

1x

17 09 001 000

Reference number

1x

17 10 000 000

Supervising customs office

1x

17 10 001 000

Reference number

1x

18 01 000 000

Net mass

1x

1x

18 02 000 000

Supplementary units

1x

18 03 000 000

Total gross mass

1x

1x

1x

18 04 000 000

Gross mass

1x

1x

1x

1x

1x

1x

18 05 000 000

Description of goods

1x

1x

1x

18 06 000 000

Packaging

99x

99x

99x

18 06 003 000

Type of packages

1x

1x

1x

18 06 004 000

Number of packages

1x

1x

1x

18 06 054 000

Shipping marks

1x

1x

1x

18 07 000 000

Dangerous goods

99x

99x

18 07 055 000

UN number

1x

1x

18 08 000 000

CUS code

1x

1x

1x

18 09 000 000

Commodity code

1x

1x

1x

18 09 056 000

Harmonized System sub-heading code

1x

1x

1x

18 09 057 000

Combined nomenclature code

1x

1x

1x

18 09 058 000

TARIC code

1x

18 09 059 000

TARIC additional code

99x

18 09 060 000

National additional code

99x

18 10 000 000

Type of goods

1x

1x

19 01 000 000

Container indicator

1x

1x

1x

19 02 000 000

Conveyance reference number

9x

19 03 000 000

Mode of transport at the border

1x

1x

1x

19 04 000 000

Inland mode of transport

1x

1x

19 05 000 000

Departure transport means

999x

999x

999x

19 05 061 000

Type of identification

1x

1x

19 05 017 000

Identification number

1x

1x

19 05 062 000

Nationality

1x

1x

19 06 000 000

Arrival transport means

1x

1x

19 06 061 000

Type of identification

1x

1x

19 06 017 000

Identification number

1x

1x

19 07 000 000

Transport Equipment

9,999x

9,999x

9,999x

9,999x

9,999x

19 07 063 000

Container identification number

1x

1x

1x

1x

1x

19 07 044 000

Goods reference

9,999x

9,999x

19 07 064 000

Container size and type identification

1x

1x

1x

1x

19 07 065 000

Container packed status

1x

1x

1x

1x

19 07 066 000

Container supplier type code

1x

1x

1x

1x

19 08 000 000

Active border transport means

1x

9x

1x

19 08 061 000

Type of identification

1x

1x

1x

19 08 017 000

Identification number

1x

1x

1x

19 08 062 000

Nationality

1x

1x

1x

19 08 067 000

Type of means of transport

1x

19 09 000 000

Passive border transport means

999x

999x

999x

19 09 061 000

Type of identification

1x

1x

1x

19 09 017 000

Identification number

1x

1x

1x

19 09 062 000

Nationality

1x

1x

1x

19 09 067 000

Type of means of transport

1x

1x

1x

19 10 000 000

Seal

99x

99x

99x

99x

19 10 068 000

Number of seals

1x (*1)

1x (*1)

1x (*1)

1x (*1)

19 10 015 000

Identifier

1x

1x

1x

1x

19 11 000 000

Receptacle identification number

9,999x

9,999x

99 01 000 000

Quota order number

1x

99 02 000 000

Guarantee type

9x

99 03 000 000

Guarantee reference

99x

99 03 069 000

GRN

1x

99 03 070 000

Access code

1x

99 03 012 000

Currency

1x

99 03 071 000

Amount to be covered

1x

99 03 072 000

Customs office of guarantee

1x

99 03 073 000

Other guarantee reference

1x

99 04 000 000

Guarantee not valid in

99x

99 05 000 000

Nature of transaction

1x

1x

99 06 000 000

Statistical value

1x

TITLE II

Codes in relation with the common data requirements for declarations and notifications

| (1) | Introduction:
  This Title contains the codes to be used on electronic declarations and notifications. |
| --- | --- |

(1)

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

| (2) | Codes: |
| --- | --- |

(2)

11 01 000 000 Declaration type

| Code | Description | Dataset in the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446 |
| --- | --- | --- |
| C | Union goods not placed under a transit procedure | D3 |
| CO | Union goods subject to specific measures during the transitional period following the accession of new Member States.
  Placing of Union goods under the customs warehousing procedure referred to in column B3 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446 in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds.
  Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC (1) or Council Directive 2008/118/EC (2) are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply as referred to in columns B4 and H5 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446. | B3, B4, H1, H5, I1 |
| EX | For trade with countries and territories situated outside of the customs territory of the Union.
  For placing goods under a customs procedure referred to in columns B1, B2 and C1 and for re-export referred to in column B1 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446. | B1, B2, C1 |
| IM | For trade with countries and territories situated outside of the customs territory of the Union.
  For placing goods under a customs procedure referred to in columns H1 to H4, H6 and I1 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446.
  For placing non-Union goods under a customs procedure in the context of trade between Member States. | H1, H2, H3, H4, H5, H6, H7, I1 |
| T | Mixed consignments comprising both goods which are to be placed under the external Union transit procedure and goods which are to be placed under the internal Union transit procedure, covered by Article 294 of this Regulation | D1, D2, D3 |
| T1 | Goods placed under the external Union transit procedure | D1, D2, D3 |
| T2 | Goods placed under the internal Union transit procedure in accordance with Article 227 of the Code, unless Article 293(2) applies | D1, D2, D3 |
| T2F | Goods placed under the internal Union transit procedure, in accordance with Article 188 of Delegated Regulation (EU) 2015/2446 | D1, D2, D3 |
| T2L | Proof establishing the customs status of Union goods | E1, E2 |
| T2LF | Proof establishing the customs status of Union goods consigned to, from or between special fiscal territories | E1, E2 |
| T2LSM | Proof establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92 of the EEC-San Marino Cooperation Committee of 22 December 1992 | E1 |
| T2SM | Goods placed under the internal Union transit procedure, in application of Article 2 of Decision 4/92 of the EEC-San Marino Co-operation Committee of 22 December 1992 | D1, D2 |
| TD | Goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure in the context of the application of Article 233(4) of the Code | D3 |
| TIR | Goods placed under the TIR (Transport Internationaux Routiers) procedure | D1, D2 |
| X | Union goods to be exported, not placed under a transit procedure in the context of the application of Article 233(4) (e) of the Code | D3 |

Code

Description

Dataset in the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446

C

Union goods not placed under a transit procedure

D3

CO

Union goods subject to specific measures during the transitional period following the accession of new Member States.

Placing of Union goods under the customs warehousing procedure referred to in column B3 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446 in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds.

Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC (1) or Council Directive 2008/118/EC (2) are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply as referred to in columns B4 and H5 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446.

B3, B4, H1, H5, I1

EX

For trade with countries and territories situated outside of the customs territory of the Union.

For placing goods under a customs procedure referred to in columns B1, B2 and C1 and for re-export referred to in column B1 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446.

B1, B2, C1

IM

For trade with countries and territories situated outside of the customs territory of the Union.

For placing goods under a customs procedure referred to in columns H1 to H4, H6 and I1 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446.

For placing non-Union goods under a customs procedure in the context of trade between Member States.

H1, H2, H3, H4, H5, H6, H7, I1

T

Mixed consignments comprising both goods which are to be placed under the external Union transit procedure and goods which are to be placed under the internal Union transit procedure, covered by Article 294 of this Regulation

D1, D2, D3

T1

Goods placed under the external Union transit procedure

D1, D2, D3

T2

Goods placed under the internal Union transit procedure in accordance with Article 227 of the Code, unless Article 293(2) applies

D1, D2, D3

T2F

Goods placed under the internal Union transit procedure, in accordance with Article 188 of Delegated Regulation (EU) 2015/2446

D1, D2, D3

T2L

Proof establishing the customs status of Union goods

E1, E2

T2LF

Proof establishing the customs status of Union goods consigned to, from or between special fiscal territories

E1, E2

T2LSM

Proof establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92 of the EEC-San Marino Cooperation Committee of 22 December 1992

E1

T2SM

Goods placed under the internal Union transit procedure, in application of Article 2 of Decision 4/92 of the EEC-San Marino Co-operation Committee of 22 December 1992

D1, D2

TD

Goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure in the context of the application of Article 233(4) of the Code

D3

TIR

Goods placed under the TIR (Transport Internationaux Routiers) procedure

D1, D2

X

Union goods to be exported, not placed under a transit procedure in the context of the application of Article 233(4) (e) of the Code

D3

11 02 000 000 Additional declaration type

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

A

for a standard customs declaration (under Article 162 of the Code)

B

for a simplified declaration on occasional basis (under Article 166(1) of the Code

C

for a simplified customs declaration with regular use (under Article 166(2) of the Code)

D

for lodging a standard customs declaration (such as referred to under code A) in accordance with Article 171 of the Code

E

for lodging a simplified declaration (such as referred to under code B) in accordance with Article 171 of the Code

F

for lodging a simplified declaration (such as referred to under code C) in accordance with Article 171 of the Code

R

Retrospective lodgement of an export or re-export declaration in accordance with Article 249 of Delegated Regulation (EU) 2015/2446 and Article 337 of Implementing Regulation (EU) 2015/2447)

X

for a supplementary declaration of simplified declarations covered by B and E

Y

for a supplementary declaration of general or periodic nature of simplified declarations covered by C and F

Z

for a supplementary declaration of general or periodic nature under the procedure covered under Article 182 of the Code

U

for a supplementary recapitulative declaration of simplified declarations covered by C and F

V

for a supplementary recapitulative declaration under the procedure covered under Article 182 of the Code

11 04 000 000 Specific circumstance indicator

The following codes shall be used:

| Codes | Description |
| --- | --- |
| A20 | Exit summary declaration – Express consignments |
| F10 | Sea and inland waterways – Complete dataset – Straight bill of lading containing the necessary information from consignee |
| F11 | Sea and inland waterways – Complete dataset – Master bill of lading with underlying house bill(s) of lading containing the necessary information from consignee at the level of the lowest house bill of lading |
| F12 | Sea and inland waterways – Partial dataset – Master bill of lading only |
| F13 | Sea and inland waterways – Partial dataset – Straight bill of lading only |
| F14 | Sea and inland waterways – Partial dataset – House bill of lading only |
| F15 | Sea and inland waterways – Partial dataset – House bill of lading with the necessary information from consignee |
| F16 | Sea and inland waterways – Partial dataset – Necessary information required to be provided by consignee at the lowest level of transport contract (Lowest house bill of lading where the master bill of lading is no straight bill of lading) |
| F20 | Air cargo (general) – Complete dataset lodged pre-loading |
| F21 | Air cargo (general) – Partial dataset – Master air waybill lodged pre-arrival |
| F22 | Air cargo (general) – Partial dataset – House air waybill lodged pre-arrival – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) of Delegated Regulation (EU) 2015/2446 |
| F23 | Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 without master air waybill reference number |
| F24 | Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 with master air waybill reference number |
| F25 | Air cargo (general) — Partial dataset — Master air waybill reference number lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 |
| F26 | Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 and containing additional house air waybill information |
| F27 | Air cargo (general) — Complete dataset lodged pre-arrival |
| F28 | Air cargo (general) — Complete dataset lodged pre-loading – Direct air waybill |
| F29 | Air cargo (general) — Complete dataset lodged pre-arrival – Direct air waybill |
| F30 | Express consignments — Complete dataset lodged pre-arrival |
| F31 | Express consignments on air cargo general – Complete dataset lodged pre-arrival by the express operator |
| F32 | Entry summary declaration – Express consignments – Minimum dataset to be
  lodged pre-loading in relation with situations defined in Article 106(1) second
  subparagraph |
| F33 | Express consignment on air cargo general – Partial dataset – House air waybill lodged pre-arrival – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) of Delegated Regulation (EU) 2015/2446 |
| F40 | Postal consignments – Partial dataset – Road master transport document information |
| F41 | Postal consignments – Partial dataset – Rail master transport document information |
| F42 | Postal consignments – Partial dataset - Master air waybill containing necessary postal air waybill information lodged in accordance with the time-limits applicable for the mode of transport concerned |
| F43 | Postal consignments — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2) of Delegated Regulation (EU) 2015/2446 |
| F44 | Postal consignment — Partial dataset — Receptacle identification number lodged pre-loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2) of Delegated Regulation (EU) 2015/2446 |
| F45 | Postal consignment – Partial dataset – Master bill of lading only |
| F50 | Road mode of transport |
| F51 | Rail mode of transport |
| G4 | Temporary storage declaration |
| G5 | Arrival notification in case of movement of goods under temporary storage |

Codes

Description

A20

Exit summary declaration – Express consignments

F10

Sea and inland waterways – Complete dataset – Straight bill of lading containing the necessary information from consignee

F11

Sea and inland waterways – Complete dataset – Master bill of lading with underlying house bill(s) of lading containing the necessary information from consignee at the level of the lowest house bill of lading

F12

Sea and inland waterways – Partial dataset – Master bill of lading only

F13

Sea and inland waterways – Partial dataset – Straight bill of lading only

F14

Sea and inland waterways – Partial dataset – House bill of lading only

F15

Sea and inland waterways – Partial dataset – House bill of lading with the necessary information from consignee

F16

Sea and inland waterways – Partial dataset – Necessary information required to be provided by consignee at the lowest level of transport contract (Lowest house bill of lading where the master bill of lading is no straight bill of lading)

F20

Air cargo (general) – Complete dataset lodged pre-loading

F21

Air cargo (general) – Partial dataset – Master air waybill lodged pre-arrival

F22

Air cargo (general) – Partial dataset – House air waybill lodged pre-arrival – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) of Delegated Regulation (EU) 2015/2446

F23

Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 without master air waybill reference number

F24

Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 with master air waybill reference number

F25

Air cargo (general) — Partial dataset — Master air waybill reference number lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446

F26

Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 and containing additional house air waybill information

F27

Air cargo (general) — Complete dataset lodged pre-arrival

F28

Air cargo (general) — Complete dataset lodged pre-loading – Direct air waybill

F29

Air cargo (general) — Complete dataset lodged pre-arrival – Direct air waybill

F30

Express consignments — Complete dataset lodged pre-arrival

F31

Express consignments on air cargo general – Complete dataset lodged pre-arrival by the express operator

F32

Entry summary declaration – Express consignments – Minimum dataset to be

lodged pre-loading in relation with situations defined in Article 106(1) second

subparagraph

F33

Express consignment on air cargo general – Partial dataset – House air waybill lodged pre-arrival – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) of Delegated Regulation (EU) 2015/2446

F40

Postal consignments – Partial dataset – Road master transport document information

F41

Postal consignments – Partial dataset – Rail master transport document information

F42

Postal consignments – Partial dataset - Master air waybill containing necessary postal air waybill information lodged in accordance with the time-limits applicable for the mode of transport concerned

F43

Postal consignments — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2) of Delegated Regulation (EU) 2015/2446

F44

Postal consignment — Partial dataset — Receptacle identification number lodged pre-loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2) of Delegated Regulation (EU) 2015/2446

F45

Postal consignment – Partial dataset – Master bill of lading only

F50

Road mode of transport

F51

Rail mode of transport

G4

Temporary storage declaration

G5

Arrival notification in case of movement of goods under temporary storage

11 05 000 000 Re-entry indicator

The relevant codes are given below:

| 0 | No (Entry summary declaration lodged for goods which enter into the customs territory of the Union for the first time) |
| --- | --- |
| 1 | Yes (Entry summary declaration lodged for goods which re-enter into the customs territory of the Union after having exited it) |

0

No (Entry summary declaration lodged for goods which enter into the customs territory of the Union for the first time)

1

Yes (Entry summary declaration lodged for goods which re-enter into the customs territory of the Union after having exited it)

11 06 001 000 Split consignment indicator

The relevant codes are given below:

| 0 | No (Entry summary declaration lodged for full Master consignment) |
| --- | --- |
| 1 | Yes (Entry summary declaration lodged for split Master consignment) |

0

No (Entry summary declaration lodged for full Master consignment)

1

Yes (Entry summary declaration lodged for split Master consignment)

11 07 000 000 Security

The relevant codes are given below:

| Code | Description | Explanation |
| --- | --- | --- |
| 0 | No | Declaration is not combined with Exit summary declaration or Entry summary declaration |
| 1 | ENS | Declaration is combined with Entry summary declaration |
| 2 | EXS | Declaration is combined with Exit summary declaration |
| 3 | ENS and EXS | Declaration is combined with Exit summary declaration and Entry summary declaration |

Code

Description

Explanation

0

No

Declaration is not combined with Exit summary declaration or Entry summary declaration

1

ENS

Declaration is combined with Entry summary declaration

2

EXS

Declaration is combined with Exit summary declaration

3

ENS and EXS

Declaration is combined with Exit summary declaration and Entry summary declaration

11 08 000 000 Reduced dataset indicator

The relevant codes are given below:

| 0 | No (Goods are not declared using a reduced data set) |
| --- | --- |
| 1 | Yes (Goods are declared using a reduced data set) |

0

No (Goods are not declared using a reduced data set)

1

Yes (Goods are declared using a reduced data set)

11 09 000 000 Procedure

The codes to be entered in this subdivision are four-digit codes, composed of a two-digit code representing the procedure requested, followed by a second two-digit code representing the previous procedure. The list of two-digit codes is given below.

“Previous procedure” means the procedure under which the goods were placed before being placed under the procedure requested.

It should be noted that where the previous procedure is customs warehousing or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under inward or outward processing or end-use.

For example: re-export of goods imported under inward processing and subsequently placed under customs warehousing = 3151 (not 3171). (First operation = 5100; second operation = 7151: third operation re-export = 3151).

Similarly, where goods previously temporarily exported are re-imported and released for free circulation after having been placed under customs warehousing, temporary admission or in a free zone this is regarded as simple re-importation after temporary export.

For example: entry for home use with simultaneous entry for free circulation of goods exported under outward processing and placed under customs warehousing upon re-importation = 6121 (not 6171). (First operation: temporary export under outward processing = 2100; second operation: storage in a customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121).

The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure.

For example: 4054 = entry for free circulation and home use of goods previously placed under inward processing in another Member State.

List of procedures for coding purposes

Two of these basic elements must be combined to produce a four-digit code.

| 00 | This code is used to indicate that there is no previous procedure (a) |
| --- | --- |
| 01 | Release for free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC or Directive 2008/118/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 those provisions do not apply








  Example | : | Non-Union goods arriving from a third country released for free circulation in Germany and sent on to the Canary Islands. |

00

This code is used to indicate that there is no previous procedure (a)

01

Release for free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC or Directive 2008/118/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 those provisions do not apply

Example

:

Non-Union goods arriving from a third country released for free circulation in Germany and sent on to the Canary Islands.

07

Release of goods for free circulation simultaneously placed under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.

| Explanation | : | This code is to be used where the goods are released for free circulation but where VAT and excise duties have not been paid. |
| --- | --- | --- |
| Examples | : | Imported raw sugar is released for free circulation but VAT has not been paid. While the goods are placed in a warehouse or approved area other than customs warehouse, payment of the VAT is suspended.
  Imported mineral oils are released for free circulation and no VAT has been paid. While the goods are stored in a tax warehouse, payment of VAT and excise duties is suspended. |

Explanation

:

This code is to be used where the goods are released for free circulation but where VAT and excise duties have not been paid.

Examples

:

Imported raw sugar is released for free circulation but VAT has not been paid. While the goods are placed in a warehouse or approved area other than customs warehouse, payment of the VAT is suspended.

Imported mineral oils are released for free circulation and no VAT has been paid. While the goods are stored in a tax warehouse, payment of VAT and excise duties is suspended.

10

Permanent export.

| Example | : | Export of Union goods to a third country, but also dispatch of Union goods to parts of the customs territory of the Union to which the provisions of Directive 2006/112/EC or Directive 2008/118/EC do not apply. |
| --- | --- | --- |

Example

:

Export of Union goods to a third country, but also dispatch of Union goods to parts of the customs territory of the Union to which the provisions of Directive 2006/112/EC or Directive 2008/118/EC do not apply.

11

Export of processed products obtained from equivalent goods under inward processing before placing non-Union goods under inward processing.

| Explanation | : | Prior export (EX-IM) in accordance with Art. 223(2)c) of the Code. |
| --- | --- | --- |
| Example | : | Export of cigarettes manufactured from Union tobacco leaves before placing of non-Union tobacco leaves under inward processing. |

Explanation

:

Prior export (EX-IM) in accordance with Art. 223(2)c) of the Code.

Example

:

Export of cigarettes manufactured from Union tobacco leaves before placing of non-Union tobacco leaves under inward processing.

21

Temporary export under the outward processing procedure, if not covered by code 22.

| Example | : | Outward processing procedure under Articles 259 to 262 of the Code. The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94) is not covered by this code. |
| --- | --- | --- |

Example

:

Outward processing procedure under Articles 259 to 262 of the Code. The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94) is not covered by this code.

22

Temporary export other than that referred to under code 21 and 23.

This code covers the following situations:

| — | The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94 (3)) |
| --- | --- |

—

The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94 (3))

| — | Temporary export of goods from the Union for repair, processing, adaptation, making up or re-working where no customs duties will be due at re-importation. |
| --- | --- |

—

Temporary export of goods from the Union for repair, processing, adaptation, making up or re-working where no customs duties will be due at re-importation.

23

Temporary export for return in the unaltered state.

| Example | : | Temporary export for exhibitions of articles such as samples, professional equipment, etc. |
| --- | --- | --- |

Example

:

Temporary export for exhibitions of articles such as samples, professional equipment, etc.

31

Re-export.

| Explanation | : | Re-export of non-Union goods following a special procedure. |
| --- | --- | --- |
| Example | : | Goods are placed under customs warehousing and subsequently declared for re-export. |

Explanation

:

Re-export of non-Union goods following a special procedure.

Example

:

Goods are placed under customs warehousing and subsequently declared for re-export.

40

Simultaneous release for free circulation and home use of goods.

Entry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union.

Entry for home use of goods in the context of trade referred to in Article 1(3) of the code.

Examples:

| — | Goods coming from Japan with payment of customs duty, VAT and when applicable excise duties. |
| --- | --- |

—

Goods coming from Japan with payment of customs duty, VAT and when applicable excise duties.

| — | Goods coming from Andorra and entered for home use in Germany |
| --- | --- |

—

Goods coming from Andorra and entered for home use in Germany

| — | Goods arriving from Martinique and entered for home use in Belgium. |
| --- | --- |

—

Goods arriving from Martinique and entered for home use in Belgium.

42

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.

Entry for home use of Union goods, in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC and Directive 2008/118/EC are not applicable and parts of that territory in which those provisions are applicable, which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.

| Explanation | : | Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by intra-Union supply or transfer of the goods to 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 other conditions listed in 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. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E.13 16 034 000 VAT identification number. |
| --- | --- | --- |
| Examples | : | Non-Union goods are released for free circulation in one Member State and are the subject of a VAT-exempt supply to another Member State. The VAT formalities are dealt with by a customs agent who is a tax representative using the intra-Union VAT system.
  Non-Union goods subject to excise duties imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to 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. |

Explanation

:

Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by intra-Union supply or transfer of the goods to 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 other conditions listed in 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. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E.13 16 034 000 VAT identification number.

Examples

:

Non-Union goods are released for free circulation in one Member State and are the subject of a VAT-exempt supply to another Member State. The VAT formalities are dealt with by a customs agent who is a tax representative using the intra-Union VAT system.

Non-Union goods subject to excise duties imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to 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.

43

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. |
| --- | --- | --- |

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.

44

End-use

Release for free circulation and home use under a duty exemption or at a reduced rate of duty on account of their specific use.

| Example | : | Release for free circulation of non-Union engines for integration into a civil aircraft built in the European Union.
  Non-union goods for integration in certain categories of ships, boats and other vessels and for drilling or production platforms. |
| --- | --- | --- |

Example

:

Release for free circulation of non-Union engines for integration into a civil aircraft built in the European Union.

Non-union goods for integration in certain categories of ships, boats and other vessels and for drilling or production platforms.

45

Release of goods for free circulation and partial entry for home use for either VAT or excise duties and their placing in a warehouse other than customs warehouses.

| Explanation | : | This code is to be used for goods which are subjected to both VAT and excise duties and where only one of these categories of taxes are paid when the goods are released for free circulation. |
| --- | --- | --- |
| Examples | : | Non-Union cigarettes are released for free circulation and VAT has been paid. While the goods are in the tax warehouse, the payment of excise duties is suspended.
  Excise goods imported from a third country or from a third territory referred to in Article 5(3) of Directive 2008/118/EC are released for free circulation. The release for free circulation is immediately followed by a movement under excise duty suspension initiated by a registered consignor at the place of importation, in accordance with Article 17(1)(b) of Directive 2008/118/EC, to a tax warehouse in the same Member State. |

Explanation

:

This code is to be used for goods which are subjected to both VAT and excise duties and where only one of these categories of taxes are paid when the goods are released for free circulation.

Examples

:

Non-Union cigarettes are released for free circulation and VAT has been paid. While the goods are in the tax warehouse, the payment of excise duties is suspended.

Excise goods imported from a third country or from a third territory referred to in Article 5(3) of Directive 2008/118/EC are released for free circulation. The release for free circulation is immediately followed by a movement under excise duty suspension initiated by a registered consignor at the place of importation, in accordance with Article 17(1)(b) of Directive 2008/118/EC, to a tax warehouse in the same Member State.

46

Import of processed products obtained from equivalent goods under the outward- processing procedure before exportation of goods they are replacing.

| Explanation | : | Prior import in accordance with Article 223(2)d) of the Code. |
| --- | --- | --- |
| Example | : | Import of tables manufactured from non-Union wood before placing Union wood under outward processing. |

Explanation

:

Prior import in accordance with Article 223(2)d) of the Code.

Example

:

Import of tables manufactured from non-Union wood before placing Union wood under outward processing.

48

Entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods.

| Explanation | : | Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code. |
| --- | --- | --- |

Explanation

:

Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.

51

Placing goods under inward processing procedure.

| Explanation | : | Inward processing in accordance with Article 256 of the Code. |
| --- | --- | --- |

Explanation

:

Inward processing in accordance with Article 256 of the Code.

53

Placing of goods under temporary admission.

| Explanation | : | Placing of non-Union goods intended for re-export under the temporary admission procedure.
  May be used in the customs territory of the Union, with total or partial relief from import duties in accordance with article 250 of the Code. |
| --- | --- | --- |
| Example | : | Temporary admission, e.g. for an exhibition. |

Explanation

:

Placing of non-Union goods intended for re-export under the temporary admission procedure.

May be used in the customs territory of the Union, with total or partial relief from import duties in accordance with article 250 of the Code.

Example

:

Temporary admission, e.g. for an exhibition.

54

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 | : | Non-Union goods are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154). |

Explanation

:

This code is used to record the operation for the purposes of statistics on intra-Union trade.

Example

:

Non-Union goods are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154).

61

Re-importation with simultaneous release for free circulation and home use of goods.

| Explanation | : | Goods re-imported from a third country with payment of the customs duties and VAT. |
| --- | --- | --- |

Explanation

:

Goods re-imported from a third country with payment of the customs duties and VAT.

63

Re-importation 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 that the re-importation is followed by 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 other conditions listed in 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. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 13 16 034 000 VAT identification number. |
| --- | --- | --- |
| Examples | : | Re-importation after outward processing or temporary export, with any VAT debt being charged to a tax representative.
  Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT- exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of re-importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC. |

Explanation

:

Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because that the re-importation is followed by intra-Union supply or transfer of the goods to 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 other conditions listed in 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. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 13 16 034 000 VAT identification number.

Examples

:

Re-importation after outward processing or temporary export, with any VAT debt being charged to a tax representative.

Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT- exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of re-importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.

68

Re-importation with partial entry for home use and simultaneous release for free circulation and placing of goods under warehousing other than customs warehousing procedure.

| Explanation | : | This code is to be used for goods which are subject to both VAT and excise duties and where only one of those categories of taxes is paid when the goods are released for free circulation. |
| --- | --- | --- |
| Example | : | Processed alcoholic beverages are re-imported and placed in a tax warehouse. |

Explanation

:

This code is to be used for goods which are subject to both VAT and excise duties and where only one of those categories of taxes is paid when the goods are released for free circulation.

Example

:

Processed alcoholic beverages are re-imported and placed in a tax warehouse.

71

Placing of goods under the customs warehousing procedure.

76

Placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the Code.

| Example | : | Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 (1) of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (OJ L 329, 25.11.2006, p. 7)).
  Following the release for free circulation, application for repayment or remission of import duty based on the goods being defective or not complying with the terms of the contract (Art.118 of the Code).
  In accordance with Article 118 (4) of the Code the goods in question may be placed under the customs warehousing procedure instead of having to be taken out of the customs territory of Union in order for the repayment or remission to be granted. |
| --- | --- | --- |

Example

:

Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 (1) of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (OJ L 329, 25.11.2006, p. 7)).

Following the release for free circulation, application for repayment or remission of import duty based on the goods being defective or not complying with the terms of the contract (Art.118 of the Code).

In accordance with Article 118 (4) of the Code the goods in question may be placed under the customs warehousing procedure instead of having to be taken out of the customs territory of Union in order for the repayment or remission to be granted.

77

Manufacturing of Union goods under customs supervision by the customs authorities and under customs control (within the meaning of Art. 5(27) and (3) of Code) prior to exportation and payment of export refunds.

| Example | : | Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products (OJ L 325, 24.11.2006, p. 12)). |
| --- | --- | --- |

Example

:

Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products (OJ L 325, 24.11.2006, p. 12)).

78

Placing of goods under free-zone. (a)

95

Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.

| Explanation | : | This code is to be used in the context of trade referred to in Article 1 (3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where neither VAT nor excise duties have been paid. |
| --- | --- | --- |
| Example | : | Cigarettes from the Canary Islands are brought to Belgium and stored in a tax warehouse; payment of VAT and excise duties is suspended. |

Explanation

:

This code is to be used in the context of trade referred to in Article 1 (3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where neither VAT nor excise duties have been paid.

Example

:

Cigarettes from the Canary Islands are brought to Belgium and stored in a tax warehouse; payment of VAT and excise duties is suspended.

96

Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where either VAT or, when applicable, excise duties have been paid and the payment of the other tax is suspended.

| Explanation | : | This code is to be used in the context of trade referred to in Article 1 (3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where either VAT or excise duties have been paid and the payment of the other tax is suspended. |
| --- | --- | --- |
| Example | : | Cigarettes from the Canary Islands are brought to France and stored in a tax warehouse; VAT has been paid and the payment of excise duties is suspended. |

Explanation

:

This code is to be used in the context of trade referred to in Article 1 (3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where either VAT or excise duties have been paid and the payment of the other tax is suspended.

Example

:

Cigarettes from the Canary Islands are brought to France and stored in a tax warehouse; VAT has been paid and the payment of excise duties is suspended.

Procedure codes used in the context of customs declarations

| Columns (table heading in Annex B to Delegated Regulation (EU) 2015/2446) | Declarations | Union procedure codes, where appropriate |
| --- | --- | --- |
| B1 | Export declaration and re-export declaration | 10, 11, 23, 31 |
| B2 | Special procedure — processing — declaration for outward processing | 21, 22 |
| B3 | Declaration for Customs warehousing of Union goods | 76, 77 |
| B4 | Declaration for dispatch of goods in the context of trade with special fiscal territories | 10 |
| C1 | Export Simplified declaration | 10, 11, 23, 31 |
| H1 | Declaration for release for free circulation and special procedure — specific use — declaration for end-use | 01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68 |
| H2 | Special procedure — storage — declaration for customs warehousing | 71 |
| H3 | Special procedure — specific use — declaration for temporary admission | 53 |
| H4 | Special procedure — processing — declaration for inward processing | 51 |
| H5 | Declaration for the introduction of goods in the context of trade with special fiscal territories | 40, 42, 61, 63, 95, 96 |
| H6 | Customs declaration in postal traffic for release for free circulation | 01, 07, 40 |
| H7 | Customs declaration for release for free circulation in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009 | 4 000 |
| I1 | Import Simplified declaration | 01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68 |

Columns (table heading in Annex B to Delegated Regulation (EU) 2015/2446)

Declarations

Union procedure codes, where appropriate

B1

Export declaration and re-export declaration

10, 11, 23, 31

B2

Special procedure — processing — declaration for outward processing

21, 22

B3

Declaration for Customs warehousing of Union goods

76, 77

B4

Declaration for dispatch of goods in the context of trade with special fiscal territories

10

C1

Export Simplified declaration

10, 11, 23, 31

H1

Declaration for release for free circulation and special procedure — specific use — declaration for end-use

01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68

H2

Special procedure — storage — declaration for customs warehousing

71

H3

Special procedure — specific use — declaration for temporary admission

53

H4

Special procedure — processing — declaration for inward processing

51

H5

Declaration for the introduction of goods in the context of trade with special fiscal territories

40, 42, 61, 63, 95, 96

H6

Customs declaration in postal traffic for release for free circulation

01, 07, 40

H7

Customs declaration for release for free circulation in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009

4 000

I1

Import Simplified declaration

01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68

11 10 000 000 Additional procedure

Where this data element is used to specify a Union procedure, the first character of the code identifies a category of measures in the following manner:

| Axx | Inward processing (Article 256 of the Code) |
| --- | --- |
| Bxx | Outward processing (Article 259 of the Code) |
| Cxx | Relief (Council Regulation (EC) No 1186/2009 (4)) |
| Dxx | Temporary admission (Delegated Regulation (EU) 2015/2446) |
| Exx | Agricultural products |
| Fxx | Other |

Axx

Inward processing (Article 256 of the Code)

Bxx

Outward processing (Article 259 of the Code)

Cxx

Relief (Council Regulation (EC) No 1186/2009 (4))

Dxx

Temporary admission (Delegated Regulation (EU) 2015/2446)

Exx

Agricultural products

Fxx

Other

Inward processing (Article 256 of the Code)

| Code | Description |
| --- | --- |
| | Import |
| A04 | Goods which are placed under an inward processing procedure (VAT only) |
| A10 | Destruction of goods under inward processing |

Code

Description

Import

A04

Goods which are placed under an inward processing procedure (VAT only)

A10

Destruction of goods under inward processing

Outward processing (Article 259 of the Code)

| Code | Description |
| --- | --- |
| | Import |
| B02 | Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge). |
| B03 | Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system) |
| B06 | Processed products returning – VAT only |
| | Export |
| B51 | Goods imported for IP exported for repair under OP |
| B52 | Goods imported for IP exported for replacement under guarantee |
| B53 | OP under agreements with third countries, possibly combined with VAT OP |
| B54 | VAT outward processing only |

Code

Description

Import

B02

Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge).

B03

Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system)

B06

Processed products returning – VAT only

Export

B51

Goods imported for IP exported for repair under OP

B52

Goods imported for IP exported for replacement under guarantee

B53

OP under agreements with third countries, possibly combined with VAT OP

B54

VAT outward processing only

Relief from import duties (Council Regulation (EC) No 1186/2009)

   (*2)

| Code | Description | Article No |
| --- | --- | --- |
| C01 | Personal property imported by natural persons transferring their normal place of residence to the customs territory of the Union | 3 |
| C02 | Trousseaux and household effects imported on the occasion of a marriage | 12(1) |
| C03 | Presents customarily given on the occasion of a marriage | 12(2) |
| C04 | Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union | 17 |
| C06 | School outfits, educational materials and related household effects | 21 |
| C07 | Consignments of negligible value | 23 |
| C08 | Consignments sent from one private individual to another | 25 |
| C09 | Capital goods and other equipment imported on the transfer of activities from a third country into the Union | 28 |
| C10 | Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity | 34 |
| C11 | Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009) | 42 |
| C12 | Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009 | 43 |
| C13 | Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools) | 44-45 |
| C14 | Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union | 51 |
| C15 | Laboratory animals and biological or chemical substances intended for research | 53 |
| C16 | Therapeutic substances of human origin and blood-grouping and tissue-typing reagents | 54 |
| C17 | Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment | 57 |
| C18 | Reference substances for the quality control of medicinal products | 59 |
| C19 | Pharmaceutical products used at international sports events | 60 |
| C20 | Goods for charitable or philanthropic organisations - basic necessities imported by State organisations or other approved organisations | 61 (1)(a) |
| C21 | Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind | 66 |
| C22 | Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools) | 67(1)(a) and 67(2) |
| C23 | Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools) | 67(1) (b) and 67(2) |
| C24 | Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools) | 68(1)(a) and 68(2) |
| C25 | Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools) | 68(1)(b) and 68(2) |
| C26 | Goods imported for the benefit of disaster victims | 74 |
| C27 | Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union | 81(a) |
| C28 | Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities | 82(a) |
| C29 | Goods to be used by monarchs or heads of state | 85 |
| C30 | Samples of goods of negligible value imported for trade promotion purposes | 86 |
| C31 | Printed advertising matter | 87 |
| C32 | Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event | 90(a) |
| C33 | Goods imported for examination, analysis or test purposes | 95 |
| C34 | Consignments sent to organisations protecting copyrights or industrial and commercial patent rights | 102 |
| C35 | Tourist information literature | 103 |
| C36 | Miscellaneous documents and articles | 104 |
| C37 | Ancillary materials for the stowage and protection of goods during their transport | 105 |
| C38 | Litter, fodder and feeding stuffs for animals during their transport | 106 |
| C39 | Fuel and lubricants present in land motor vehicles and special containers | 107 |
| C40 | Materials for the construction, upkeep, or ornamentation of memorials to, or cemeteries for, war victims | 112 |
| C41 | Coffins, funerary urns and ornamental funerary articles | 113 |
| C42 | Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking) | 9(1) |
| C43 | Personal property entered for free circulation by a natural person having intention to establish his normal place of residence in the customs territory of the Union (duty-free admission subject to an undertaking) | 10 |
| C44 | Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union | 20 |
| C45 | Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union | 35 |
| C46 | Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen | 38 |
| C47 | Seeds, fertilizers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country | 39 |
| C48 | Goods contained in the personal luggage and exempted from VAT | 41 |
| C49 | Goods for charitable or philanthropic organisations - goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons | 61 (1)(b) |
| C50 | Goods for charitable or philanthropic organisations - equipment and office materials sent free of charge | 61 (1)(c) |
| C51 | Cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union | 81(b) |
| C52 | Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the Union | 81(c) |
| C53 | Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events | 81(d) |
| C54 | Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities | 82(b) |
| C55 | Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty | 82(c) |
| C56 | Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise | 89 |
| C57 | Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event | 90 (1)(b) |
| C58 | Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used | 90 (1)(c) |
| C59 | Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event | 90 (1)(d) |
| C60 | Trousseaux and household effects imported on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee) | 12(1), 15(1)(a) |
| C61 | Presents customarily given on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee) | 12(2), 15(1)(a) |
| | Relief from export duties | |
| C71 | Domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country | 115 |
| C72 | Fodder and feeding stuffs accompanying animals during their exportation | 121 |
| C73 | Consignments of negligible value | 114 |
| C74 | Agricultural or stock-farming products obtained in the customs territory of the Union from properties adjacent to a third country, operated, in the capacity of owner or lessee, by persons having their principal undertaking in a third country adjoining the customs territory of the Union. | 116 |
| C75 | Seeds for use on properties located in a third country adjacent to the customs territory of the Union and operated, in the capacity of owner or lessee, by persons having their principal undertaking in the said customs territory in the immediate proximity of the third country in question. | 119 |

Code

Description

Article No

C01

Personal property imported by natural persons transferring their normal place of residence to the customs territory of the Union

3

C02

Trousseaux and household effects imported on the occasion of a marriage

12(1)

C03

Presents customarily given on the occasion of a marriage

12(2)

C04

Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union

17

C06

School outfits, educational materials and related household effects

21

C07

Consignments of negligible value

23

C08

Consignments sent from one private individual to another

25

C09

Capital goods and other equipment imported on the transfer of activities from a third country into the Union

28

C10

Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity

34

C11

Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009)

42

C12

Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009

43

C13

Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools)

44-45

C14

Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union

51

C15

Laboratory animals and biological or chemical substances intended for research

53

C16

Therapeutic substances of human origin and blood-grouping and tissue-typing reagents

54

C17

Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment

57

C18

Reference substances for the quality control of medicinal products

59

C19

Pharmaceutical products used at international sports events

60

C20

Goods for charitable or philanthropic organisations - basic necessities imported by State organisations or other approved organisations

61 (1)(a)

C21

Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind

66

C22

Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools)

67(1)(a) and 67(2)

C23

Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)

67(1) (b) and 67(2)

C24

Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools)

68(1)(a) and 68(2)

C25

Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools)

68(1)(b) and 68(2)

C26

Goods imported for the benefit of disaster victims

74

C27

Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union

81(a)

C28

Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities

82(a)

C29

Goods to be used by monarchs or heads of state

85

C30

Samples of goods of negligible value imported for trade promotion purposes

86

C31

Printed advertising matter

87

C32

Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event

90(a)

C33

Goods imported for examination, analysis or test purposes

95

C34

Consignments sent to organisations protecting copyrights or industrial and commercial patent rights

102

C35

Tourist information literature

103

C36

Miscellaneous documents and articles

104

C37

Ancillary materials for the stowage and protection of goods during their transport

105

C38

Litter, fodder and feeding stuffs for animals during their transport

106

C39

Fuel and lubricants present in land motor vehicles and special containers

107

C40

Materials for the construction, upkeep, or ornamentation of memorials to, or cemeteries for, war victims

112

C41

Coffins, funerary urns and ornamental funerary articles

113

C42

Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking)

9(1)

C43

Personal property entered for free circulation by a natural person having intention to establish his normal place of residence in the customs territory of the Union (duty-free admission subject to an undertaking)

10

C44

Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union

20

C45

Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union

35

C46

Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen

38

C47

Seeds, fertilizers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country

39

C48

Goods contained in the personal luggage and exempted from VAT

41

C49

Goods for charitable or philanthropic organisations - goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons

61 (1)(b)

C50

Goods for charitable or philanthropic organisations - equipment and office materials sent free of charge

61 (1)(c)

C51

Cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union

81(b)

C52

Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the Union

81(c)

C53

Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events

81(d)

C54

Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities

82(b)

C55

Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty

82(c)

C56

Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise

89

C57

Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event

90 (1)(b)

C58

Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used

90 (1)(c)

C59

Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event

90 (1)(d)

C60

Trousseaux and household effects imported on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)

12(1), 15(1)(a)

C61

Presents customarily given on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)

12(2), 15(1)(a)

Relief from export duties

C71

Domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country

115

C72

Fodder and feeding stuffs accompanying animals during their exportation

121

C73

Consignments of negligible value

114

C74

Agricultural or stock-farming products obtained in the customs territory of the Union from properties adjacent to a third country, operated, in the capacity of owner or lessee, by persons having their principal undertaking in a third country adjoining the customs territory of the Union.

116

C75

Seeds for use on properties located in a third country adjacent to the customs territory of the Union and operated, in the capacity of owner or lessee, by persons having their principal undertaking in the said customs territory in the immediate proximity of the third country in question.

119

Temporary admission

| Code | Description | Article No |
| --- | --- | --- |
| D01 | Pallets (including pallet spare parts, accessories and equipment) | 208 and 209 |
| D02 | Containers (including container spare parts, accessories and equipment) | 210 and 211 |
| D03 | Means of road, rail, air, sea and inland waterway transport | 212 |
| D04 | Personal effects and goods for sports purposes imported by travelers | 219 |
| D05 | Welfare material for seafarers | 220 |
| D06 | Disaster relief material | 221 |
| D07 | Medical, surgical and laboratory equipment | 222 |
| D08 | Animals (twelve months or more) | 223 |
| D09 | Goods for use in frontier zone | 224 |
| D10 | Sound, image or data carrying media | 225 |
| D11 | Publicity material | 225 |
| D12 | Professional equipment | 226 |
| D13 | Pedagogic material and scientific equipment | 227 |
| D14 | Packings, full | 228 |
| D15 | Packings, empty | 228 |
| D16 | Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles | 229 |
| D17 | Special tools and instruments | 230 |
| D18 | Goods subject to tests, experiments or demonstrations. | 231(a) |
| D19 | Goods, subject to satisfactory acceptance tests, provided for in a sales contract | 231(b) |
| D20 | Goods used to carry out tests, experiments or demonstrations without financial gain (six months). | 231(c) |
| D21 | Samples | 232 |
| D22 | Replacement means of production (six months) | 233 |
| D23 | Goods for events or for sale | 234(1) |
| D24 | Goods for approval (six months) | 234(2) |
| D25 | Works of art, collectors' items and antiques | 234(3)(a) |
| D26 | Goods other than newly manufactured ones imported with a view to their sale by auction | 234(3)(b) |
| D27 | Spare parts, accessories and equipment | 235 |
| D28 | Goods imported in particular situations having no economic effect | 236(b) |
| D29 | Goods imported for a period not exceeding three months | 236(a) |
| D30 | Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory. | 216 |
| D51 | Temporary admission with partial relief from import duty | 206 |

Code

Description

Article No

D01

Pallets (including pallet spare parts, accessories and equipment)

208 and 209

D02

Containers (including container spare parts, accessories and equipment)

210 and 211

D03

Means of road, rail, air, sea and inland waterway transport

212

D04

Personal effects and goods for sports purposes imported by travelers

219

D05

Welfare material for seafarers

220

D06

Disaster relief material

221

D07

Medical, surgical and laboratory equipment

222

D08

Animals (twelve months or more)

223

D09

Goods for use in frontier zone

224

D10

Sound, image or data carrying media

225

D11

Publicity material

225

D12

Professional equipment

226

D13

Pedagogic material and scientific equipment

227

D14

Packings, full

228

D15

Packings, empty

228

D16

Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles

229

D17

Special tools and instruments

230

D18

Goods subject to tests, experiments or demonstrations.

231(a)

D19

Goods, subject to satisfactory acceptance tests, provided for in a sales contract

231(b)

D20

Goods used to carry out tests, experiments or demonstrations without financial gain (six months).

231(c)

D21

Samples

232

D22

Replacement means of production (six months)

233

D23

Goods for events or for sale

234(1)

D24

Goods for approval (six months)

234(2)

D25

Works of art, collectors' items and antiques

234(3)(a)

D26

Goods other than newly manufactured ones imported with a view to their sale by auction

234(3)(b)

D27

Spare parts, accessories and equipment

235

D28

Goods imported in particular situations having no economic effect

236(b)

D29

Goods imported for a period not exceeding three months

236(a)

D30

Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory.

216

D51

Temporary admission with partial relief from import duty

206

Agricultural products

| Code | Description |
| --- | --- |
| | Import |
| E01 | Use of the unit price for the determination of the customs value for certain perishable goods (Article 74(2)(c) of the Code and Article 142(6)) |
| E02 | Standard import values (for example: Regulation (EU) No 543/2011) (*3) |
| | Export |
| E51 | Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, subject to an export certificate |
| E52 | Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, not requiring an export certificate |
| E53 | Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, exported in small quantities, not requiring an export certificate |
| E61 | Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, subject to a refund certificate |
| E62 | Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, not requiring a refund certificate |
| E63 | Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, exported in small quantities, without a refund certificate |
| E64 | Victualing of goods eligible for refunds (Article 33 Regulation (EC) No 612/2009 (*4) |
| E65 | Entry in victualing warehouse (Article 37 Regulation (EC) No 612/2009) |
| E71 | Agricultural products for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks. |

Code

Description

Import

E01

Use of the unit price for the determination of the customs value for certain perishable goods (Article 74(2)(c) of the Code and Article 142(6))

E02

Standard import values (for example: Regulation (EU) No 543/2011) (*3)

Export

E51

Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, subject to an export certificate

E52

Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, not requiring an export certificate

E53

Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, exported in small quantities, not requiring an export certificate

E61

Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, subject to a refund certificate

E62

Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, not requiring a refund certificate

E63

Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, exported in small quantities, without a refund certificate

E64

Victualing of goods eligible for refunds (Article 33 Regulation (EC) No 612/2009 (*4)

E65

Entry in victualing warehouse (Article 37 Regulation (EC) No 612/2009)

E71

Agricultural products for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks.

Other

| Code | Description |
| --- | --- |
| | Import |
| F01 | Relief from import duties for returned goods (Article 203 of the Code) |
| F02 | Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods) |
| F03 | Relief from import duties for returned goods (Special circumstances provided for in Article 158(3) of Delegated Regulation (EU) 2015/2446 repair or restoration) |
| F04 | Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205(1) of the Code) |
| F05 | Relief from import duties and from VAT and/or excise duties for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC) |
| F06 | A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC. |
| F07 | Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the Code (Article 205(2) of the Code) |
| F15 | Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code) |
| F16 | Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union. |
| F21 | Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that state |
| F22 | Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union on board factory-ships registered or recorded in a Member State and flying the flag of the state |
| F44 | Release for free circulation of processed products when Article 86(3) of Code) is to be applied |
| F45 | Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC (*5)) |
| F46 | Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the Code |
| F47 | Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code |
| F48 | Import under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC. |
| F49 | Import under the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of Directive 2006/112/EC. |
| | Export |
| F61 | Victualing and bunkering |
| F65 | Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code |
| F75 | Goods dispatched in the context of trade with special fiscal territories (Article 1 (3) of the Code) |

Code

Description

Import

F01

Relief from import duties for returned goods (Article 203 of the Code)

F02

Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)

F03

Relief from import duties for returned goods (Special circumstances provided for in Article 158(3) of Delegated Regulation (EU) 2015/2446 repair or restoration)

F04

Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205(1) of the Code)

F05

Relief from import duties and from VAT and/or excise duties for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC)

F06

A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC.

F07

Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the Code (Article 205(2) of the Code)

F15

Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code)

F16

Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union.

F21

Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that state

F22

Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union on board factory-ships registered or recorded in a Member State and flying the flag of the state

F44

Release for free circulation of processed products when Article 86(3) of Code) is to be applied

F45

Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC (*5))

F46

Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the Code

F47

Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code

F48

Import under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.

F49

Import under the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of Directive 2006/112/EC.

Export

F61

Victualing and bunkering

F65

Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code

F75

Goods dispatched in the context of trade with special fiscal territories (Article 1 (3) of the Code)

12 01 000 000 Previous document

12 01 001 000 Reference number

The identification number or another recognisable reference of the document is inserted here.

In case the MRN is referred to as previous document, the reference number shall have the following structure:

| Field | Content | Format | Examples |
| --- | --- | --- | --- |
| 1 | Last two digits of year of formal acceptance of the declaration (YY) | n2 | 21 |
| 2 | Identifier of the country where the declaration /proof of the customs status of Union goods/ notification is lodged (alpha 2 country code) | a2 | RO |
| 3 | Unique identifier for message per year and country | an 12 | 9876AB889012 |
| 4 | Procedure identifier | a1 | B |
| 5 | Check digit | an1 | 1 |

Field

Content

Format

Examples

1

Last two digits of year of formal acceptance of the declaration (YY)

n2

21

2

Identifier of the country where the declaration /proof of the customs status of Union goods/ notification is lodged (alpha 2 country code)

a2

RO

3

Unique identifier for message per year and country

an 12

9876AB889012

4

Procedure identifier

a1

B

5

Check digit

an1

1

Fields 1 and 2 as explained above.

Field 3 shall be filled in with an identifier for the message concerned. The way that field is used is under the responsibility of national administrations but each message handled during one year within the given country must have a unique number in relation to the procedure concerned.

National administrations that want to have the reference number of the competent customs office included in the MRN, may use up to the first 6 characters to represent it.

Field 4 shall be filled in with an identifier of the procedure as defined in the table below.

Field 5 shall be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN.

Codes to be used in field 4 Procedure identifier:

| Code | Procedure |
| --- | --- |
| A | Export only |
| B | Export and exit summary declaration |
| C | Exit summary declaration only |
| D | Re-export notification |
| E | Dispatch of goods in relation with special fiscal territories |
| J | Transit declaration only |
| K | Transit declaration and exit summary declaration |
| L | Transit declaration and entry summary declaration |
| M | Transit declaration and exit summary declaration and entry summary declaration |
| P | Proof of the customs status of Union goods/Customs goods manifest |
| R | Import declaration only |
| S | Import declaration and entry summary declaration |
| T | Entry summary declaration only |
| U | Temporary storage declaration |
| V | Introduction of goods in relation with special fiscal territories |
| W | Temporary storage declaration and entry summary declaration |
| Z | Arrival notification |

Code

Procedure

A

Export only

B

Export and exit summary declaration

C

Exit summary declaration only

D

Re-export notification

E

Dispatch of goods in relation with special fiscal territories

J

Transit declaration only

K

Transit declaration and exit summary declaration

L

Transit declaration and entry summary declaration

M

Transit declaration and exit summary declaration and entry summary declaration

P

Proof of the customs status of Union goods/Customs goods manifest

R

Import declaration only

S

Import declaration and entry summary declaration

T

Entry summary declaration only

U

Temporary storage declaration

V

Introduction of goods in relation with special fiscal territories

W

Temporary storage declaration and entry summary declaration

Z

Arrival notification

12 01 002 000 Type

Previous documents must be entered in the form of a code defined in Title I. The list of documents and their respective codes can be found in the TARIC database.

12 02 000 000 Additional information

12 02 008 000 Code

A five-digit code is used to encode additional information of a customs nature:

Code 0xxxx – General category

Code 1xxxx – On import

Code 2xxxx – On transit

Code 3xxxx – On Export

Code 4xxxx – Other

| Code | Legal basis | Subject | Additional information |
| --- | --- | --- | --- |
| 00100 | Article 163 of Delegated Regulation (EU) 2015/2446 | Application for the authorisation of the use of a special procedure other than transit based on the customs declaration | “Simplified authorisation”’ |
| 00700 | Article 176(1)(c) and Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446 | Discharge of inward processing | “IP” and the relevant authorisation number or INF number |
| 00800 | Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446 | Discharge of inward processing (specific commercial policy measures) | “IP CPM” |
| 00900 | Article 238 of Delegated Regulation (EU) 2015/2446 | Discharge of temporary admission | “TA” and the relevant authorisation number |
| 01000 | Article 36 (2) of the Vienna Convention on Diplomatic Relations of 1961 | The personal baggage of a diplomatic agent shall be exempt from inspection | “Diplomatic Goods - Exempt from inspection” |
| 10600 | Title II of Annex B to Delegated Regulation(EU) 2015/2446 | Situations where negotiable bills of lading that are "to order blank endorsed" are concerned, in the case of entry summary declarations, where the consignee details are unknown. | “Consignee unknown” |
| 20100 | Article 18 of the “common transit procedure” (*6) | Export from one common transit country subject to restriction or export from the Union subject to restriction | |
| 20200 | Article 18 of the “common transit procedure” (*6) | Export from one common transit country subject to duties or export from the Union subject to duties | |
| 20300 | Article 18 of the "common transit procedure" | Export | “Export” |
| 30300 | Article 254(4)(b) of the Code | Export of goods subject to end-use | “E-U” |
| 30500 | Article 329(7) | Request for the customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Union to be the customs office of exit. | Customs office of exit |
| 30600 | Title II of Annex B to Delegated Regulation (EU) 2015/2446 | Situations where negotiable bills of lading that are "to order blank endorsed" are concerned, in the case of exit summary declarations, where the consignee details are unknown. | “Consignee unknown” |
| 30700 | Article 160 Delegated Regulation (EU) 2015/2446 | The request to have an information sheet INF3 | “INF3” |
| 40100 | Article 123 of Delegated Regulation (EU) 2015/2446 | Request for a longer period of validity of the proof of the customs status of Union goods | “Longer period of validity of the proof of the customs status of Union goods” |

Code

Legal basis

Subject

Additional information

00100

Article 163 of Delegated Regulation (EU) 2015/2446

Application for the authorisation of the use of a special procedure other than transit based on the customs declaration

“Simplified authorisation”’

00700

Article 176(1)(c) and Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446

Discharge of inward processing

“IP” and the relevant authorisation number or INF number

00800

Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446

Discharge of inward processing (specific commercial policy measures)

“IP CPM”

00900

Article 238 of Delegated Regulation (EU) 2015/2446

Discharge of temporary admission

“TA” and the relevant authorisation number

01000

Article 36 (2) of the Vienna Convention on Diplomatic Relations of 1961

The personal baggage of a diplomatic agent shall be exempt from inspection

“Diplomatic Goods - Exempt from inspection”

10600

Title II of Annex B to Delegated Regulation(EU) 2015/2446

Situations where negotiable bills of lading that are "to order blank endorsed" are concerned, in the case of entry summary declarations, where the consignee details are unknown.

“Consignee unknown”

20100

Article 18 of the “common transit procedure” (*6)

*6

Export from one common transit country subject to restriction or export from the Union subject to restriction

20200

Article 18 of the “common transit procedure” (*6)

*6

Export from one common transit country subject to duties or export from the Union subject to duties

20300

Article 18 of the "common transit procedure"

Export

“Export”

30300

Article 254(4)(b) of the Code

Export of goods subject to end-use

“E-U”

30500

Article 329(7)

Request for the customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Union to be the customs office of exit.

Customs office of exit

30600

Title II of Annex B to Delegated Regulation (EU) 2015/2446

Situations where negotiable bills of lading that are "to order blank endorsed" are concerned, in the case of exit summary declarations, where the consignee details are unknown.

“Consignee unknown”

30700

Article 160 Delegated Regulation (EU) 2015/2446

The request to have an information sheet INF3

“INF3”

40100

Article 123 of Delegated Regulation (EU) 2015/2446

Request for a longer period of validity of the proof of the customs status of Union goods

“Longer period of validity of the proof of the customs status of Union goods”

12 03 000 000 Supporting document

12 03 000 000 Supporting document

12 03 002 000 Type

12 03 002 000 Type

| (a) | Union or international documents, certificates and authorisations produced in support of the declaration, must be entered in the form of a code defined in Title I, followed either by an identification number or another recognisable reference. The list of documents, certificates and authorisations, and their respective codes can be found in the TARIC database. |
| --- | --- |

(a)

Union or international documents, certificates and authorisations produced in support of the declaration, must be entered in the form of a code defined in Title I, followed either by an identification number or another recognisable reference. The list of documents, certificates and authorisations, and their respective codes can be found in the TARIC database.

| (b) | National documents, certificates and authorisations produced in support of the declaration, must be entered in the form of a code as defined in Title I (Ex: 2123, 34d5), possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State's own nomenclature. |
| --- | --- |

(b)

National documents, certificates and authorisations produced in support of the declaration, must be entered in the form of a code as defined in Title I (Ex: 2123, 34d5), possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State's own nomenclature.

12 04 000 000 Additional reference

12 04 000 000 Additional reference

12 04 002 000 Type

12 04 002 000 Type

| (a) | Additional references must be entered in the form of a code defined in Title I. The list of additional references and their respective codes can be found in the TARIC database. |
| --- | --- |

(a)

Additional references must be entered in the form of a code defined in Title I. The list of additional references and their respective codes can be found in the TARIC database.

| (b) | Additional references must be entered in the form of a code as defined in Title I, possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State's own nomenclature. |
| --- | --- |

(b)

Additional references must be entered in the form of a code as defined in Title I, possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State's own nomenclature.

12 05 000 000 Transport document

12 05 000 000 Transport document

12 05 002 000 Type

12 05 002 000 Type

Transport documents must be entered in the form of a code defined in Title I. The list of transport documents and their respective codes can be found in the TARIC database.

12 11 000 000 Warehouse

12 11 000 000 Warehouse

12 11 002 000 Type

12 11 002 000 Type

The character identifying the type of warehouse:

| R | Public customs warehouse type I |
| --- | --- |
| S | Public customs warehouse type II |
| T | Public customs warehouse type III |
| U | Private customs warehouse |
| V | Storage facilities for the temporary storage of goods |
| Y | Non-customs warehouse |
| Z | Free zone |

R

Public customs warehouse type I

S

Public customs warehouse type II

T

Public customs warehouse type III

U

Private customs warehouse

V

Storage facilities for the temporary storage of goods

Y

Non-customs warehouse

Z

Free zone

13 01 000 000 Exporter

13 01 000 000 Exporter

13 01 017 000 Identification number

13 01 017 000 Identification number

The structure of a third country unique identification number which has been made available to the Union is as follows:

| Field | Content | Format |
| --- | --- | --- |
| 1 | Country code | a2 |
| 2 | Unique identification
  number in a third country | an..15 |

Field

Content

Format

1

Country code

a2

2

Unique identification

number in a third country

an..15

Country code: The country code as defined in Title I for D.E. 1 301 018 020 (Exporter Address Country) shall be used.

13 02 000 000 Consignor

13 02 000 000 Consignor

13 02 028 000 Type of person

13 02 028 000 Type of person

The following codes shall be used:

| 1 | Natural person |
| --- | --- |
| 2 | Legal person |
| 3 | Association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts. |

1

Natural person

2

Legal person

3

Association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts.

13 02 029 000 Communication

13 02 029 000 Communication

13 02 029 002 Type

13 02 029 002 Type

The following codes shall be used:

| EM | Electronic mail |
| --- | --- |
| TE | Telephone |

EM

Electronic mail

TE

Telephone

13 06 000 000 Representative

13 06 000 000 Representative

13 06 030 000 Status

13 06 030 000 Status

Insert one of the following codes before the full name and address to designate the status of the representative:

| 2 | Representative (direct representation within the meaning of Article 18(1) of the Code) |
| --- | --- |
| 3 | Representative (indirect representation within the meaning of Article 18(1) of the Code). |
| |

2

Representative (direct representation within the meaning of Article 18(1) of the Code)

3

Representative (indirect representation within the meaning of Article 18(1) of the Code).

13 14 000 000 Additional supply chain actor

13 14 000 000 Additional supply chain actor

13 14 031 000 Role

13 14 031 000 Role

The following parties can be declared:

| Role Code | Party | Description |
| --- | --- | --- |
| CS | Consolidator | Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator's activity by dividing the consolidated consignment into its original components |
| FW | Freight Forwarder | Party undertaking forwarding of goods |
| MF | Manufacturer | Party which manufactures goods |
| WH | Warehouse Keeper | Party taking responsibility for goods entered into a warehouse |

Role Code

Party

Description

CS

Consolidator

Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator's activity by dividing the consolidated consignment into its original components

FW

Freight Forwarder

Party undertaking forwarding of goods

MF

Manufacturer

Party which manufactures goods

WH

Warehouse Keeper

Party taking responsibility for goods entered into a warehouse

13 15 000 000 Supplementary declarant

13 15 000 000 Supplementary declarant

13 15 032 000 Supplementary filing type

13 15 032 000 Supplementary filing type

The following filing types can be used:

| Type | Description |
| --- | --- |
| 1 | House level filing |
| 2 | Sub-house level filing |

Type

Description

1

House level filing

2

Sub-house level filing

13 16 000 000 Additional fiscal reference

13 16 000 000 Additional fiscal reference

13 16 031 000 Role

13 16 031 000 Role

The following parties can be declared:

| Role Code | Party | Description |
| --- | --- | --- |
| FR1 | Importer | Person or persons designated or recognised as liable for the payment of value added tax by the Member State of importation in accordance with Article 201 of Directive 2006/112/EC |
| FR2 | Customer | Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in accordance with Article 200 of Directive 2006/112/EC |
| FR3 | Tax representative | Tax representative liable for the payment of value added tax in the Member State of importation appointed by the importer |
| FR4 | Holder of the deferred payment authorisation | The taxable person or the person liable for payment or another person that has received deferment of payment in accordance with Article 211 of Directive 2006/112/EC |
| FR5 | Vendor (IOSS) | Taxable person making use of the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC and holder of the VAT identification number referred to in Article 369q therein. |
| FR7 | Taxable person or of the person liable for payment of VAT | VAT identification number of the taxable person or of the person liable for payment of VAT where the payment of VAT is postponed in accordance with Article 211 second subparagraph of Directive 2006/112/EC. |

Role Code

Party

Description

FR1

Importer

Person or persons designated or recognised as liable for the payment of value added tax by the Member State of importation in accordance with Article 201 of Directive 2006/112/EC

FR2

Customer

Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in accordance with Article 200 of Directive 2006/112/EC

FR3

Tax representative

Tax representative liable for the payment of value added tax in the Member State of importation appointed by the importer

FR4

Holder of the deferred payment authorisation

The taxable person or the person liable for payment or another person that has received deferment of payment in accordance with Article 211 of Directive 2006/112/EC

FR5

Vendor (IOSS)

Taxable person making use of the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC and holder of the VAT identification number referred to in Article 369q therein.

FR7

Taxable person or of the person liable for payment of VAT

VAT identification number of the taxable person or of the person liable for payment of VAT where the payment of VAT is postponed in accordance with Article 211 second subparagraph of Directive 2006/112/EC.

13 16 034 000 VAT identification number

13 16 034 000 VAT identification number

The value added tax identification number is structured as follows:

| Field | Content | Format |
| --- | --- | --- |
| 1 | Identifier of the Member State of issue (ISO code 3166 – alpha 2; Greece may use EL) | a2 |
| 2 | Individual number attributed by Member States for the identification of taxable persons
  referred to in Article 214 of Directive 2006/112/EC | an..15 |

Field

Content

Format

1

Identifier of the Member State of issue (ISO code 3166 – alpha 2; Greece may use EL)

a2

2

Individual number attributed by Member States for the identification of taxable persons

referred to in Article 214 of Directive 2006/112/EC

an..15

When the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC the special VAT number attributed for the use of this scheme shall be provided.

14 01 000 000 Delivery terms

14 01 000 000 Delivery terms

14 01 035 000 INCOTERM code

14 01 035 000 INCOTERM code

The codes and statements to be entered are as follows:

| Incoterms code | Incoterms — ICC/ECE Meaning | Place to be specified |
| --- | --- | --- |
| Codes applicable for all modes of transport |
| EXW (Incoterms 2020) | Ex works | Named place of delivery |
| FCA (Incoterms 2020) | Free carrier | Named place of delivery |
| CPT (Incoterms 2020) | Carriage paid to | Named place of destination |
| CIP (Incoterms 2020) | Carriage and insurance paid to | Named place of destination |
| DPU (Incoterms 2020) | Delivered at place unloaded | Named place of destination |
| DAP (Incoterms 2020) | Delivered at place | Named place of destination |
| DDP (Incoterms 2020) | Delivered duty paid | Named place of destination |
| DAT (Incoterms 2010) | Delivered at terminal | Named terminal at port or place of destination |
| Codes applicable for sea and inland waterway transport |
| FAS (Incoterms 2020) | Free along ship | Named port of shipment |
| FOB (Incoterms 2020) | Free on board | Named port of shipment |
| CFR (Incoterms 2020) | Cost and freight | Named port of destination |
| CIF (Incoterms 2020) | Cost, insurance and freight | Named port of destination |
| XXX | Delivery terms other than those listed above | Narrative description of delivery terms given in the contract |

Incoterms code

Incoterms — ICC/ECE Meaning

Place to be specified

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

FAS (Incoterms 2020)

Free along ship

Named port of shipment

FOB (Incoterms 2020)

Free on board

Named port of shipment

CFR (Incoterms 2020)

Cost and freight

Named port of destination

CIF (Incoterms 2020)

Cost, insurance and freight

Named port of destination

XXX

Delivery terms other than those listed above

Narrative description of delivery terms given in the contract

14 02 000 000 Transport charges

14 02 000 000 Transport charges

14 02 038 000 Method of payment

14 02 038 000 Method of payment

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 funds transfer |
| Y | Account holder with carrier |
| Z | Not pre-paid |

A

Payment in cash

B

Payment by credit card

C

Payment by cheque

D

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

H

Electronic funds transfer

Y

Account holder with carrier

Z

Not pre-paid

14 03 000 000 Duties and taxes

14 03 000 000 Duties and taxes

14 03 039 000 Tax type

14 03 039 000 Tax type

The codes applicable are given below:

| A00 | Import duty |
| --- | --- |
| A30 | Definitive antidumping duties |
| A35 | Provisional antidumping duties |
| A40 | Definitive countervailing duties |
| A45 | Provisional countervailing duties |
| B00 | VAT |
| C00 | Export duty |
| E00 | Duties collected on behalf of other countries |

A00

Import duty

A30

Definitive antidumping duties

A35

Provisional antidumping duties

A40

Definitive countervailing duties

A45

Provisional countervailing duties

B00

VAT

C00

Export duty

E00

Duties collected on behalf of other countries

14 03 038 000 Method of payment

14 03 038 000 Method of payment

The following codes may be used by the Member States:

| A | Payment in cash |
| --- | --- |
| B | Payment by credit card |
| C | Payment by cheque |
| D | Other (e. g. direct debit to agent's cash account) |
| E | Deferred or postponed payment |
| G | Postponed payment — VAT system (Article 211 of Directive 2006/112/EC) |
| H | Electronic credit transfer |
| J | Payment through post office administration (postal consignments) or other public sector or government department |
| K | Excise credit or rebate |
| O | Guarantee lodged with Intervention Agency |
| P | From agent's cash account |
| R | Guarantee of the amount payable |
| S | Individual guarantee account |
| T | From agent's guarantee account |
| U | From agent's guarantee — standing authority |
| V | From agent's guarantee — individual authority |

A

Payment in cash

B

Payment by credit card

C

Payment by cheque

D

Other (e. g. direct debit to agent's cash account)

E

Deferred or postponed payment

G

Postponed payment — VAT system (Article 211 of Directive 2006/112/EC)

H

Electronic credit transfer

J

Payment through post office administration (postal consignments) or other public sector or government department

K

Excise credit or rebate

O

Guarantee lodged with Intervention Agency

P

From agent's cash account

R

Guarantee of the amount payable

S

Individual guarantee account

T

From agent's guarantee account

U

From agent's guarantee — standing authority

V

From agent's guarantee — individual authority

14 04 000 000 Additions and deductions

14 04 000 000 Additions and deductions

14 04 008 000 Code

14 04 008 000 Code

Additions (As defined under Articles 70 and 71 of the Code)

| AB | Commissions and brokerage, except buying commissions |
| --- | --- |
| AD | Containers and packing |
| AE | Materials, components, parts and similar items incorporated in the imported goods |
| AF | Tools, dies, moulds and similar items used in the production of the imported goods |
| AG | Materials consumed in the production of the imported goods |
| AH | Engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the European Union and necessary for the production of the imported goods |
| AI | Royalties and license fees |
| AJ | Proceeds of any subsequent resale, disposal or use accruing to the seller |
| AK | Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union |
| AL | Indirect payments and other payments (Article 70 of the code) |
| AN | Additions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446 |

AB

Commissions and brokerage, except buying commissions

AD

Containers and packing

AE

Materials, components, parts and similar items incorporated in the imported goods

AF

Tools, dies, moulds and similar items used in the production of the imported goods

AG

Materials consumed in the production of the imported goods

AH

Engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the European Union and necessary for the production of the imported goods

AI

Royalties and license fees

AJ

Proceeds of any subsequent resale, disposal or use accruing to the seller

AK

Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union

AL

Indirect payments and other payments (Article 70 of the code)

AN

Additions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446

Deductions (As defined under Articles 72 of the Code)

| BA | Costs of transport after arrival at the place of introduction |
| --- | --- |
| BB | Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation |
| BC | Import duties or other charges payable in the Union for reason of the import or sale of goods |
| BD | Interest charges |
| BE | Charges for the right to reproduce the imported goods in the European Union |
| BF | Buying commissions |
| BG | Deductions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446 |

BA

Costs of transport after arrival at the place of introduction

BB

Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation

BC

Import duties or other charges payable in the Union for reason of the import or sale of goods

BD

Interest charges

BE

Charges for the right to reproduce the imported goods in the European Union

BF

Buying commissions

BG

Deductions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446

14 07 000 000 Valuation indicators

14 07 000 000 Valuation indicators

The code comprises four digits, each of which being either a "0" or a "1".

Each "1" or "0" digit reflects whether or not a valuation indicator is relevant to the valuation of the goods concerned.

1st digit: Party relationship, whether there is price influence or not

2nd digit: Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code

3rd digit: Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code.

4th digit: The sale is subject to an arrangement under which part of the proceeds of any subsequent resale, disposal or use accrues directly or indirectly to the seller

Example: Goods subject to party relationship, but not to any of the other situations defined under 2nd, 3rd and 4th digits would entail the use of code combination "
  1 000."

14 10 000 000 Valuation method

14 10 000 000 Valuation method

The provisions used to determine the customs value of imported goods are to be coded as follows:

| Code | Relevant Article of the Code | Method |
| --- | --- | --- |
| 1 | 70 | Transaction value of the imported goods |
| 2 | 74(2)a) | Transaction value of identical goods |
| 3 | 74(2)b) | Transaction value of similar goods |
| 4 | 74(2)c) | Deductive value method |
| 5 | 74(2)d) | Computed value method |
| 6 | 74(3) | Value based on the data available (“fall-back”method |

Code

Relevant Article of the Code

Method

1

70

Transaction value of the imported goods

2

74(2)a)

Transaction value of identical goods

3

74(2)b)

Transaction value of similar goods

4

74(2)c)

Deductive value method

5

74(2)d)

Computed value method

6

74(3)

Value based on the data available (“fall-back”method

14 11 000 000 Preference

14 11 000 000 Preference

This information includes three-digit codes comprising a single-digit component from 1) and a two-digit component from 2).

The relevant codes are given below:

| (1) | First digit of the code






  1 | Tariff arrangement erga omnes |
| --- | --- | --- |

(1)

First digit of the code

1

Tariff arrangement erga omnes

| 2 | Generalised System of Preferences (GSP) |
| --- | --- |

2

Generalised System of Preferences (GSP)

| 3 | Tariff preferences other than those mentioned under code 2 |
| --- | --- |

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 |
| --- | --- |

4

Customs duties under the provisions of customs union agreements concluded by the European Union

| (2) | Next two digits of the code






  00 | None of the following |
| --- | --- | --- |

(2)

Next two digits of the code

00

None of the following

| 10 | Tariff suspension |
| --- | --- |

10

Tariff suspension

| 18 | Tariff suspension with certificate confirming the special nature of the product |
| --- | --- |

18

Tariff suspension with certificate confirming the special nature of the product

| 19 | Temporary suspension for products imported with an authorised release certificate EASA Form 1 or an equivalent certificate |
| --- | --- |

19

Temporary suspension for products imported with an authorised release certificate EASA Form 1 or an equivalent certificate

| 20 | Tariff quota (*7) |
| --- | --- |

20

Tariff quota (*7)

*7

| 25 | Tariff quota with certificate confirming the special nature of the product (*7) |
| --- | --- |

25

Tariff quota with certificate confirming the special nature of the product (*7)

*7

| 28 | Tariff quota following outward processing (*7) |
| --- | --- |

28

Tariff quota following outward processing (*7)

*7

| 50 | Certificate confirming the special nature of the product |
| --- | --- |

50

Certificate confirming the special nature of the product

16 15 000 000 Location of goods

16 15 000 000 Location of goods

Use the GEONOM code as referred to in introductory note 13 number 3.

16 15 045 000 Type of Location

16 15 045 000 Type of Location

For the type of location, use the codes specified below:

| A | Designated location |
| --- | --- |

A

A

Designated location

| B | Authorised place |
| --- | --- |

B

B

Authorised place

| C | Approved place |
| --- | --- |

C

C

Approved place

| D | Other |
| --- | --- |

D

D

Other

16 15 046 000 Qualifier of identification

16 15 046 000 Qualifier of identification

For the identification of the location use one of the identifiers below:

| Qualifier | Identifier | Description |
| --- | --- | --- |
| T | Postcode address | Use the postal code with or without house number for the location concerned. |
| U | UN/LOCODE | UN/LOCODE as referred to in introductory note 13 number 4. |
| V | Customs office identifier | Use the codes specified under D.E. 1 701 000 000 Customs office of exit |
| W | GNSS coordinates | Decimal degrees with negative numbers for South and West.
  Examples: 44.424896o/8.774792o or
  50.838068o/ 4.381508o |
| X | EORI number | Use the identification number as specified in the description for D.E. 13 01 017 000 Exporter identification no. In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned. |
| Y | Authorisation number | Enter the authorisation number of the location concerned, i.e. of the warehouse where the goods can be examined. In case the authorisation concerns more than one premises, the authorisation number shall be completed by an identifier unique for the location concerned. |
| Z | Address | Enter the address of the location concerned. |

Qualifier

Identifier

Description

T

Postcode address

Use the postal code with or without house number for the location concerned.

U

UN/LOCODE

UN/LOCODE as referred to in introductory note 13 number 4.

V

Customs office identifier

Use the codes specified under D.E. 1 701 000 000 Customs office of exit

W

GNSS coordinates

Decimal degrees with negative numbers for South and West.

Examples: 44.424896o/8.774792o or

o

o

50.838068o/ 4.381508o

o

o

X

EORI number

Use the identification number as specified in the description for D.E. 13 01 017 000 Exporter identification no. In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned.

o

Y

Authorisation number

Enter the authorisation number of the location concerned, i.e. of the warehouse where the goods can be examined. In case the authorisation concerns more than one premises, the authorisation number shall be completed by an identifier unique for the location concerned.

Z

Address

Enter the address of the location concerned.

In case code "X" (EORI number)or "Y"(authorisation number) is used for the identification of the location, and there are several locations associated with the EORI number or the authorisation number concerned, an additional identifier can be used to enable the unambiguous identification of the location.

16 17 000 000 Binding itinerary

16 17 000 000 Binding itinerary

The relevant codes are given below:

| 0 | Goods are not moved from the Customs Office of Departure to the Customs Office of Destination along an economically justified itinerary |
| --- | --- |
| 1 | Goods shall be moved from the Customs Office of Departure to the Customs Office of Destination along an economically justified itinerary |

0

Goods are not moved from the Customs Office of Departure to the Customs Office of Destination along an economically justified itinerary

1

Goods shall be moved from the Customs Office of Departure to the Customs Office of Destination along an economically justified itinerary

17 01 000 000 Customs office of exit

17 01 000 000 Customs office of exit

17 01 001 000 Reference number

17 01 001 000 Reference number

Use (an8) codes structured as follows:

| — | the first two characters (a2) serve to identify the country by means of the GEONOM code as referred to in introductory note 13 number 3., |
| --- | --- |

—

the first two characters (a2) serve to identify the country by means of the GEONOM code as referred to in introductory note 13 number 3.,

| — | 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 (an3) would be taken up by the UN/LOCODE location name and the last three by a national alphanumericsubdivision (an3). If this subdivision is not used, the characters “000” should be inserted. |
| --- | --- |

—

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 (an3) would be taken up by the UN/LOCODE location name and the last three by a national alphanumericsubdivision (an3). If this subdivision is not used, the characters “000” should be inserted.

19 01 000 000 Container indicator

19 01 000 000 Container indicator

The relevant codes are given below:

| 0 | Goods not transported in containers |
| --- | --- |
| 1 | Goods transported in containers |

0

Goods not transported in containers

1

Goods transported in containers

19 03 000 000 Mode of transport at the border

19 03 000 000 Mode of transport at the border

The codes applicable are given below:

| Code | Description |
| --- | --- |
| 1 | Maritime transport |
| 2 | Rail transport |
| 3 | Road transport |
| 4 | Air transport |
| 5 | Mail (Active mode of transport unknown) |
| 7 | Fixed transport installations |
| 8 | Inland waterway transport |
| 9 | Other mode of transport (i.e. own propulsion) |

Code

Description

1

Maritime transport

2

Rail transport

3

Road transport

4

Air transport

5

Mail (Active mode of transport unknown)

7

Fixed transport installations

8

Inland waterway transport

9

Other mode of transport (i.e. own propulsion)

19 05 000 000 Departure transport means

19 05 000 000 Departure transport means

19 05 061 000 Type of identification

19 05 061 000 Type of identification

The codes applicable are given below:

| Code | Description |
| --- | --- |
| 10 | IMO ship identification number |
| 11 | Name of the sea-going vessel |
| 20 | Wagon number |
| 21 | Train number |
| 30 | Registration number of the road vehicle |
| 31 | Registration number of the road trailer |
| 40 | IATA flight number |
| 41 | Registration number of the aircraft |
| 80 | European Vessel Identification Number (ENI code) |
| 81 | Name of the inland waterways vessel |

Code

Description

10

IMO ship identification number

11

Name of the sea-going vessel

20

Wagon number

21

Train number

30

Registration number of the road vehicle

31

Registration number of the road trailer

40

IATA flight number

41

Registration number of the aircraft

80

European Vessel Identification Number (ENI code)

81

Name of the inland waterways vessel

19 07 000 000 Transport Equipment

19 07 000 000 Transport Equipment

19 07 064 000 Container size and type identification

19 07 064 000 Container size and type identification

The following codes shall be used:

| Code | Description |
| --- | --- |
| 1 | Dime coated tank |
| 2 | Epoxy coated tank |
| 6 | Pressurised tank |
| 7 | Refrigerated tank |
| 9 | Stainless steel tank |
| 10 | Non-working reefer container 40 feet |
| 12 | Europallet – 80 x 120 cm |
| 13 | Scandinavian pallet – 100 x 120 cm |
| 14 | Trailer |
| 15 | Non-working reefer container 20 feet |
| 16 | Exchangeable pallet |
| 17 | Semi-trailer |
| 18 | Tank container 20 feet |
| 19 | Tank container 30 feet |
| 20 | Tank container 40 feet |
| 21 | Container IC 20 feet, owned by InterContainer, a European railway subsidiary |
| 22 | Container IC 30 feet, owned by InterContainer, a European railway subsidiary |
| 23 | Container IC 40 feet, owned by InterContainer, a European railway subsidiary |
| 24 | Refrigerated tank 20 feet |
| 25 | Refrigerated tank 30 feet |
| 26 | Refrigerated tank 40 feet |
| 27 | Tank container IC 20 feet, owned by InterContainer, a European railway subsidiary |
| 28 | Tank container IC 30 feet, owned by InterContainer, a European railway subsidiary |
| 29 | Tank container IC 40 feet, owned by InterContainer, a European railway subsidiary |
| 30 | Refrigerated tank IC 20 feet, owned by InterContainer, a European railway subsidiary |
| 31 | Temperature controlled container 30 feet |
| 32 | Refrigerated tank IC 40 feet, owned by InterContainer, a European railway subsidiary |
| 33 | A movable case with a length less than 6,15 metres |
| 34 | A movable case with a length between 6,15 metres and 7,82 metres |
| 35 | A movable case with a length between 7,82 metres and 9,15 metres |
| 36 | A movable case with a length between 9,15 metres and 10,90 metres |
| 37 | A movable case with a length between 10,90 metres and 13,75 metres |
| 38 | Totebin |
| 39 | Temperature controlled container 20 feet |
| 40 | Temperature controlled container 40 feet |
| 41 | Non working refrigerated (reefer) container 30 feet |
| 42 | Dual trailers |
| 43 | 20 feet IL container (open top) |
| 44 | 20 feet IL container (closed top) |
| 45 | 40 feet IL container (closed top) |

Code

Description

1

Dime coated tank

2

Epoxy coated tank

6

Pressurised tank

7

Refrigerated tank

9

Stainless steel tank

10

Non-working reefer container 40 feet

12

Europallet – 80 x 120 cm

13

Scandinavian pallet – 100 x 120 cm

14

Trailer

15

Non-working reefer container 20 feet

16

Exchangeable pallet

17

Semi-trailer

18

Tank container 20 feet

19

Tank container 30 feet

20

Tank container 40 feet

21

Container IC 20 feet, owned by InterContainer, a European railway subsidiary

22

Container IC 30 feet, owned by InterContainer, a European railway subsidiary

23

Container IC 40 feet, owned by InterContainer, a European railway subsidiary

24

Refrigerated tank 20 feet

25

Refrigerated tank 30 feet

26

Refrigerated tank 40 feet

27

Tank container IC 20 feet, owned by InterContainer, a European railway subsidiary

28

Tank container IC 30 feet, owned by InterContainer, a European railway subsidiary

29

Tank container IC 40 feet, owned by InterContainer, a European railway subsidiary

30

Refrigerated tank IC 20 feet, owned by InterContainer, a European railway subsidiary

31

Temperature controlled container 30 feet

32

Refrigerated tank IC 40 feet, owned by InterContainer, a European railway subsidiary

33

A movable case with a length less than 6,15 metres

34

A movable case with a length between 6,15 metres and 7,82 metres

35

A movable case with a length between 7,82 metres and 9,15 metres

36

A movable case with a length between 9,15 metres and 10,90 metres

37

A movable case with a length between 10,90 metres and 13,75 metres

38

Totebin

39

Temperature controlled container 20 feet

40

Temperature controlled container 40 feet

41

Non working refrigerated (reefer) container 30 feet

42

Dual trailers

43

20 feet IL container (open top)

44

20 feet IL container (closed top)

45

40 feet IL container (closed top)

19 07 065 000 Container packed status

19 07 065 000 Container packed status

The following codes shall be used:

| Code | Description | Meaning |
| --- | --- | --- |
| A | Empty | Indicates that the container is empty. |
| B | Not empty | Indicates that the container is not empty. |

Code

Description

Meaning

A

Empty

Indicates that the container is empty.

B

Not empty

Indicates that the container is not empty.

19 07 066 000 Container supplier type code

19 07 066 000 Container supplier type code

The following codes shall be used:

| Code | Description |
| --- | --- |
| 1 | Shipper supplied |
| 2 | Carrier supplied |

Code

Description

1

Shipper supplied

2

Carrier supplied

99 02 000 000 Guarantee type

99 02 000 000 Guarantee type

The codes applicable are given below:

| Code | Description |
| --- | --- |
| 0 | For guarantee waiver (Article 95(2) of the Code) |
| 1 | For comprehensive guarantee (Article 89(5) of the Code) |
| 2 | For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code) |
| 3 | For individual guarantee in cash or other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required (Article 92(1)(a) of the Code) |
| 4 | For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160) |
| 5 | For guarantee waiver where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in accordance with Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council (*8) (Article 89(9) of the Code) |
| 8 | For guarantee not required for certain public bodies (Article 89(7) of the Code) |
| B | For guarantee furnished for goods dispatched under TIR procedure |
| R | For guarantee not required for goods carried on the Rhine, the Rhine waterways, the Danube or the Danube waterways (Article 89(8)(a) of the Code) |
| C | For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code) |
| D | For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(a) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) |
| E | For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(b) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) |
| F | For guarantee not required for goods placed under the temporary admission procedure in accordance with Article81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) |
| G | For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(d) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) |
| H | For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code |
| I | For individual guarantee in another form which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid (Article 92(1)(c) of the Code) |
| J | Guarantee not required for the journey between customs office of departure and customs office of transit - Article 10(2)(b) of the Convention of 20 May 1987 on a common transit procedure |

Code

Description

0

For guarantee waiver (Article 95(2) of the Code)

1

For comprehensive guarantee (Article 89(5) of the Code)

2

For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code)

3

For individual guarantee in cash or other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required (Article 92(1)(a) of the Code)

4

For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160)

5

For guarantee waiver where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in accordance with Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council (*8) (Article 89(9) of the Code)

*8

8

For guarantee not required for certain public bodies (Article 89(7) of the Code)

B

For guarantee furnished for goods dispatched under TIR procedure

R

For guarantee not required for goods carried on the Rhine, the Rhine waterways, the Danube or the Danube waterways (Article 89(8)(a) of the Code)

C

For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code)

D

For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(a) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)

E

For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(b) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)

F

For guarantee not required for goods placed under the temporary admission procedure in accordance with Article81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)

G

For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(d) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)

H

For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code

I

For individual guarantee in another form which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid (Article 92(1)(c) of the Code)

J

Guarantee not required for the journey between customs office of departure and customs office of transit - Article 10(2)(b) of the Convention of 20 May 1987 on a common transit procedure

TITLE III

TITLE III

Linguistic references and their codes

Linguistic references and their codes

| Linguistic references | Codes |
| --- | --- |
| — | BG Ограничена валидност |

Linguistic references

Codes

—

BG Ограничена валидност

| — | CS Omezená platnost |
| --- | --- |

—

CS Omezená platnost

| — | DA Begrænset gyldighed |
| --- | --- |

—

DA Begrænset gyldighed

| — | DE Beschränkte Geltung |
| --- | --- |

—

DE Beschränkte Geltung

| — | EE Piiratud kehtivus |
| --- | --- |

—

EE Piiratud kehtivus

| — | EL Περιορισμένη ισχύς |
| --- | --- |

—

EL Περιορισμένη ισχύς

| — | ES Validez limitada |
| --- | --- |

—

ES Validez limitada

| — | FR Validité limitée |
| --- | --- |

—

FR Validité limitée

| — | HR Ograničena valjanost |
| --- | --- |

—

HR Ograničena valjanost

| — | IT Validità limitata |
| --- | --- |

—

IT Validità limitata

| — | LV Ierobežots derīgums |
| --- | --- |

—

LV Ierobežots derīgums

| — | LT Galiojimas apribotas |
| --- | --- |

—

LT Galiojimas apribotas

| — | HU Korlátozott érvényű |
| --- | --- |

—

HU Korlátozott érvényű

| — | MT Validità limitata |
| --- | --- |

—

MT Validità limitata

| — | NL Beperkte geldigheid |
| --- | --- |

—

NL Beperkte geldigheid

| — | PL Ograniczona ważność |
| --- | --- |

—

PL Ograniczona ważność

| — | PT Validade limitada |
| --- | --- |

—

PT Validade limitada

| — | RO Validitate limitată |
| --- | --- |

—

RO Validitate limitată

| — | SL Omejena veljavnost |
| --- | --- |

—

SL Omejena veljavnost

| — | SK Obmedzená platnost' |
| --- | --- |

—

SK Obmedzená platnost'

| — | FI Voimassa rajoitetusti |
| --- | --- |

—

FI Voimassa rajoitetusti

| — | SV Begränsad giltighet |
| --- | --- |

—

SV Begränsad giltighet

| — | EN Limited validity |
| --- | --- |

—

EN Limited validity

Limited validity — 99200

| — | BG Освободено |
| --- | --- |

—

BG Освободено

| — | CS Osvobození |
| --- | --- |

—

CS Osvobození

| — | DA Fritaget |
| --- | --- |

—

DA Fritaget

| — | DE Befreiung |
| --- | --- |

—

DE Befreiung

| — | EE Loobutud |
| --- | --- |

—

EE Loobutud

| — | EL Απαλλαγή |
| --- | --- |

—

EL Απαλλαγή

| — | ES Dispensa |
| --- | --- |

—

ES Dispensa

| — | FR Dispense |
| --- | --- |

—

FR Dispense

| — | HR Oslobođeno |
| --- | --- |

—

HR Oslobođeno

| — | IT Dispensa |
| --- | --- |

—

IT Dispensa

| — | LV Derīgs bez zīmoga |
| --- | --- |

—

LV Derīgs bez zīmoga

| — | LT Leista neplombuoti |
| --- | --- |

—

LT Leista neplombuoti

| — | HU Mentesség |
| --- | --- |

—

HU Mentesség

| — | MT Tneħħija |
| --- | --- |

—

MT Tneħħija

| — | NL Vrijstelling |
| --- | --- |

—

NL Vrijstelling

| — | PL Zwolnienie |
| --- | --- |

—

PL Zwolnienie

| — | PT Dispensa |
| --- | --- |

—

PT Dispensa

| — | RO Dispensă |
| --- | --- |

—

RO Dispensă

| — | SL Opustitev |
| --- | --- |

—

SL Opustitev

| — | SK Upustenie |
| --- | --- |

—

SK Upustenie

| — | FI Vapautettu |
| --- | --- |

—

FI Vapautettu

| — | SV Befrielse |
| --- | --- |

—

SV Befrielse

| — | EN Waiver |
| --- | --- |

—

EN Waiver

Waiver — 99201

| — | BG Алтернативно доказателство |
| --- | --- |

—

BG Алтернативно доказателство

| — | CS Alternativní důkaz |
| --- | --- |

—

CS Alternativní důkaz

| — | DA Alternativt bevis |
| --- | --- |

—

DA Alternativt bevis

| — | DE Alternativnachweis |
| --- | --- |

—

DE Alternativnachweis

| — | EE Alternatiivsed tõendid |
| --- | --- |

—

EE Alternatiivsed tõendid

| — | EL Εναλλακτική απόδειξη |
| --- | --- |

—

EL Εναλλακτική απόδειξη

| — | ES Prueba alternativa |
| --- | --- |

—

ES Prueba alternativa

| — | FR Preuve alternative |
| --- | --- |

—

FR Preuve alternative

| — | HR Alternativni dokaz |
| --- | --- |

—

HR Alternativni dokaz

| — | IT Prova alternativa |
| --- | --- |

—

IT Prova alternativa

| — | LV Alternatīvs pierādījums |
| --- | --- |

—

LV Alternatīvs pierādījums

| — | LT Alternatyvusis įrodymas |
| --- | --- |

—

LT Alternatyvusis įrodymas

| — | HU Alternatív igazolás |
| --- | --- |

—

HU Alternatív igazolás

| — | MT Prova alternattiva |
| --- | --- |

—

MT Prova alternattiva

| — | NL Alternatief bewijs |
| --- | --- |

—

NL Alternatief bewijs

| — | PL Alternatywny dowód |
| --- | --- |

—

PL Alternatywny dowód

| — | PT Prova alternativa |
| --- | --- |

—

PT Prova alternativa

| — | RO Probă alternativă |
| --- | --- |

—

RO Probă alternativă

| — | SL Alternativno dokazilo |
| --- | --- |

—

SL Alternativno dokazilo

| — | SK Alternatívny dôkaz |
| --- | --- |

—

SK Alternatívny dôkaz

| — | FI Vaihtoehtoinen todiste |
| --- | --- |

—

FI Vaihtoehtoinen todiste

| — | SV Alternativt bevis |
| --- | --- |

—

SV Alternativt bevis

| — | EN Alternative proof |
| --- | --- |

—

EN Alternative proof

Alternative proof — 99202

| — | BG Различия: митническо учреждение, където са представени стоките ...... (наименование и държава) |
| --- | --- |

—

BG Различия: митническо учреждение, където са представени стоките ...... (наименование и държава)

| — | CS Nesrovnalosti: úřad, kterému bylo zboží předloženo ...... (název a země) |
| --- | --- |

—

CS Nesrovnalosti: úřad, kterému bylo zboží předloženo ...... (název a země)

| — | DA Forskelle: det sted, hvor varerne blev frembudt...... (navn og land) |
| --- | --- |

—

DA Forskelle: det sted, hvor varerne blev frembudt...... (navn og land)

| — | DE Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte ...... (Name und Land) |
| --- | --- |

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DE Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte ...... (Name und Land)

| — | EE Erinevused: asutus, kuhu kaup esitati ....... (nimi ja riik) |
| --- | --- |

—

EE Erinevused: asutus, kuhu kaup esitati ....... (nimi ja riik)

| — | EL Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο ...... (Όνομα και χώρα) |
| --- | --- |

—

EL Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο ...... (Όνομα και χώρα)

| — | ES Diferencias: mercancías presentadas en la oficina...... (nombre y país) |
| --- | --- |

—

ES Diferencias: mercancías presentadas en la oficina...... (nombre y país)

| — | FR Différences: marchandises présentées au bureau...... (nom et pays) ...... (nom et pays) |
| --- | --- |

—

FR Différences: marchandises présentées au bureau...... (nom et pays) ...... (nom et pays)

| — | HR Razlike: carinarnica kojoj je roba podnesena ... (naziv i zemlja) |
| --- | --- |

—

HR Razlike: carinarnica kojoj je roba podnesena ... (naziv i zemlja)

| — | IT Differenze: ufficio al quale sono state presentate le merci ...... (nome e paese) |
| --- | --- |

—

IT Differenze: ufficio al quale sono state presentate le merci ...... (nome e paese)

| — | LV Atšķirības: muitas iestāde, kurā preces tika uzrādītas ...... (nosaukums un valsts) |
| --- | --- |

—

LV Atšķirības: muitas iestāde, kurā preces tika uzrādītas ...... (nosaukums un valsts)

| — | LT Skirtumai: įstaiga, kuriai pateiktos prekės ...... (pavadinimas ir valstybė) |
| --- | --- |

—

LT Skirtumai: įstaiga, kuriai pateiktos prekės ...... (pavadinimas ir valstybė)

| — | HU Eltérések: hivatal, ahol az áruk bemutatása megtörtént ... (név és ország) |
| --- | --- |

—

HU Eltérések: hivatal, ahol az áruk bemutatása megtörtént ... (név és ország)

| — | MT Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati ...... (isem u pajjiż) |
| --- | --- |

—

MT Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati ...... (isem u pajjiż)

| — | NL Verschillen: kantoor waar de goederen zijn aange- bracht ...... (naam en land) |
| --- | --- |

—

NL Verschillen: kantoor waar de goederen zijn aange- bracht ...... (naam en land)

| — | PL Niezgodności: urząd, w którym przedstawiono towar ...... (nazwa i kraj) |
| --- | --- |

—

PL Niezgodności: urząd, w którym przedstawiono towar ...... (nazwa i kraj)

| — | PT Diferenças: mercadorias apresentadas na estãncia ...... (nome e país) |
| --- | --- |

—

PT Diferenças: mercadorias apresentadas na estãncia ...... (nome e país)

| — | RO Diferențe: mărfuri prezentate la biroul vamal ...... (nume și țara) |
| --- | --- |

—

RO Diferențe: mărfuri prezentate la biroul vamal ...... (nume și țara)

| — | SL Razlike: urad, pri katerem je bilo blago predloženo ...... (naziv in država) |
| --- | --- |

—

SL Razlike: urad, pri katerem je bilo blago predloženo ...... (naziv in država)

| — | SK Rozdiely: úrad, ktorému bol tovar predložený ...... (názov a krajina). |
| --- | --- |

—

SK Rozdiely: úrad, ktorému bol tovar predložený ...... (názov a krajina).

| — | FI Muutos: toimipaikka, jossa tavarat esitetty ...... (nimi ja maa) |
| --- | --- |

—

FI Muutos: toimipaikka, jossa tavarat esitetty ...... (nimi ja maa)

| — | SV Avvikelse: tullkontor där varorna anmäldes ...... (namn och land) |
| --- | --- |

—

SV Avvikelse: tullkontor där varorna anmäldes ...... (namn och land)

| — | EN Differences: office where goods were presented ...... (name and country) |
| --- | --- |

—

EN Differences: office where goods were presented ...... (name and country)

Differences: office where goods were presented ...... (name and country) — 99 203

| — | BG Извеждането от ......... подлежи на ограничения или такси съгласно Регламент/Директива/Решение No ..., |
| --- | --- |

—

BG Извеждането от ......... подлежи на ограничения или такси съгласно Регламент/Директива/Решение No ...,

| — | CS Výstup ze ............... podléhá omezením nebo dávkám podle nařízení /směrnice/ rozhodnutí č ... |
| --- | --- |

—

CS Výstup ze ............... podléhá omezením nebo dávkám podle nařízení /směrnice/ rozhodnutí č ...

| — | DA Udpassage fra ............... undergivet restriktioner eller afgifter i henhold til forordning/direktiv/ afgørelse nr. ... |
| --- | --- |

—

DA Udpassage fra ............... undergivet restriktioner eller afgifter i henhold til forordning/direktiv/ afgørelse nr. ...

| — | DE Ausgang aus ...............- gemäß Verordnung/Richtlinie/ Beschluss Nr. ... Beschränkungen oder Abgaben unterworfen. |
| --- | --- |

—

DE Ausgang aus ...............- gemäß Verordnung/Richtlinie/ Beschluss Nr. ... Beschränkungen oder Abgaben unterworfen.

| — | EE ... territooriumilt väljumise suhtes kohaldatakse piir- anguid ja makse vastavalt määrusele/direktiivile/otsusele nr... |
| --- | --- |

—

EE ... territooriumilt väljumise suhtes kohaldatakse piir- anguid ja makse vastavalt määrusele/direktiivile/otsusele nr...

| — | EL Η έξοδος από ...... υποβάλλεται σε περιορισμούς ή σε επιβαρύνσεις από τον κανονισμό/την οδηγία/την απόφαση αριθ. ... |
| --- | --- |

—

EL Η έξοδος από ...... υποβάλλεται σε περιορισμούς ή σε επιβαρύνσεις από τον κανονισμό/την οδηγία/την απόφαση αριθ. ...

| — | ES Salida de ...... sometida a restricciones o imposiciones en virtud del (de la) Reglamento/Directiva/ Decisión no ... |
| --- | --- |

—

ES Salida de ...... sometida a restricciones o imposiciones en virtud del (de la) Reglamento/Directiva/ Decisión no ...

| — | FR Sortie de...... soumise à des restrictions ou à des impositions par le Règlement ou la directive/ décision no ... |
| --- | --- |

—

FR Sortie de...... soumise à des restrictions ou à des impositions par le Règlement ou la directive/ décision no ...

| — | HR Izlaz iz ... podliježe ograničenjima ili pristojbama na temelju Uredbe/ Direktive/Odluke br. ... |
| --- | --- |

—

HR Izlaz iz ... podliježe ograničenjima ili pristojbama na temelju Uredbe/ Direktive/Odluke br. ...

| — | IT Uscita dalla ...............soggetta a restrizioni o ad imposizioni a norma del(la) regolamento/direttiva/ decisione n. ... |
| --- | --- |

—

IT Uscita dalla ...............soggetta a restrizioni o ad imposizioni a norma del(la) regolamento/direttiva/ decisione n. ...

| — | LV Izvešana no ............... piemērojot ierobežojumus vai maksājumus saskaņā ar Regulu/Direktīvu/Lēmumu Nr. ..., |
| --- | --- |

—

LV Izvešana no ............... piemērojot ierobežojumus vai maksājumus saskaņā ar Regulu/Direktīvu/Lēmumu Nr. ...,

| — | LT Išvežimui iš ............... taikomi apribojimai arba mokesčiai, nustatyti Reglamentu/ Direktyva/Sprendimu Nr...., |
| --- | --- |

—

LT Išvežimui iš ............... taikomi apribojimai arba mokesčiai, nustatyti Reglamentu/ Direktyva/Sprendimu Nr....,

| — | HU A kilépés ............... területéről a ... rendelet/ir¬ ányelv /határozat szerinti korlátozás vagy teher megfize- ésénekkötelezettsége alá esik |
| --- | --- |

—

HU A kilépés ............... területéről a ... rendelet/ir¬ ányelv /határozat szerinti korlátozás vagy teher megfize- ésénekkötelezettsége alá esik

| — | MT Ħruġ mill- ............... suġġett għall- restrizzjonijiet jew ħlasijiet taħt Regola/ Direttiva/Deċiżjoni Nru ... |
| --- | --- |

—

MT Ħruġ mill- ............... suġġett għall- restrizzjonijiet jew ħlasijiet taħt Regola/ Direttiva/Deċiżjoni Nru ...

| — | NL Bij uitgang uit de ..................zijn de beperkingen of heffingen van Verordening/ Richtlijn/Besluit nr. ... van toepassing. |
| --- | --- |

—

NL Bij uitgang uit de ..................zijn de beperkingen of heffingen van Verordening/ Richtlijn/Besluit nr. ... van toepassing.

| — | PL Wyprowadzenie z ............... podlega ograniczeniom lub opłatom zgodnie z rozporządzeniem/dyrektywą/decyzją nr ... |
| --- | --- |

—

PL Wyprowadzenie z ............... podlega ograniczeniom lub opłatom zgodnie z rozporządzeniem/dyrektywą/decyzją nr ...

| — | PT Saída da ............... sujeita a restrições ou a imposições pelo(a) Regulamento/ Directiva/Decisão n.o... |
| --- | --- |

—

PT Saída da ............... sujeita a restrições ou a imposições pelo(a) Regulamento/ Directiva/Decisão n.o...

| — | RO Ieșire din ...............supusă restricțiilor sau impo- zitelor prin Regulamentul/ Directiva/Decizia nr ... |
| --- | --- |

—

RO Ieșire din ...............supusă restricțiilor sau impo- zitelor prin Regulamentul/ Directiva/Decizia nr ...

| — | SL Iznos iz ............... zavezan omejitvam ali obveznim dajatvam na podlagi Uredbe/Direktive/ Odločbe št. ... |
| --- | --- |

—

SL Iznos iz ............... zavezan omejitvam ali obveznim dajatvam na podlagi Uredbe/Direktive/ Odločbe št. ...

| — | SK Výstup z ...............podlieha obmedzeniam alebo platbám podľa nariadenia/ smernice/rozhodnutia č .... |
| --- | --- |

—

SK Výstup z ...............podlieha obmedzeniam alebo platbám podľa nariadenia/ smernice/rozhodnutia č ....

| — | FI ............... vientiin sovelletaan asetuksen/direktii¬ vin/ päätöksen N:o ... mukaisia rajoituksia tai maksuja |
| --- | --- |

—

FI ............... vientiin sovelletaan asetuksen/direktii¬ vin/ päätöksen N:o ... mukaisia rajoituksia tai maksuja

| — | EN Exit from ............... subject to restrictions or charges under Regulation /Directive/Decision No ... |
| --- | --- |

—

EN Exit from ............... subject to restrictions or charges under Regulation /Directive/Decision No ...

Exit from ............... subject to restrictions or charges under Regulation/Directive/Decision No ... — 99 204

| — | BG Одобрен изпращач |
| --- | --- |

—

BG Одобрен изпращач

| — | CS Schválený odesílatel |
| --- | --- |

—

CS Schválený odesílatel

| — | DA Godkendt afsender |
| --- | --- |

—

DA Godkendt afsender

| — | DE Zugelassener Versender |
| --- | --- |

—

DE Zugelassener Versender

| — | EE Volitatud kaubasaatja |
| --- | --- |

—

EE Volitatud kaubasaatja

| — | EL Εγκεκριμένος αποστολέας |
| --- | --- |

—

EL Εγκεκριμένος αποστολέας

| — | ES Expedidor autorizado |
| --- | --- |

—

ES Expedidor autorizado

| — | FR Expéditeur agréé |
| --- | --- |

—

FR Expéditeur agréé

| — | HR Ovlašteni pošiljatelj |
| --- | --- |

—

HR Ovlašteni pošiljatelj

| — | IT Speditore autorizzato |
| --- | --- |

—

IT Speditore autorizzato

| — | LV Atzītais nosūtītājs |
| --- | --- |

—

LV Atzītais nosūtītājs

| — | LT Įgaliotasis siuntėjas |
| --- | --- |

—

LT Įgaliotasis siuntėjas

| — | HU Engedélyezett feladó |
| --- | --- |

—

HU Engedélyezett feladó

| — | MT Awtorizzat li jibgħat |
| --- | --- |

—

MT Awtorizzat li jibgħat

| — | NL Toegelaten afzender |
| --- | --- |

—

NL Toegelaten afzender

| — | PL Upoważniony nadawca |
| --- | --- |

—

PL Upoważniony nadawca

| — | PT Expedidor autorizado |
| --- | --- |

—

PT Expedidor autorizado

| — | RO Expeditor agreat |
| --- | --- |

—

RO Expeditor agreat

| — | SL Pooblaščeni pošiljatelj |
| --- | --- |

—

SL Pooblaščeni pošiljatelj

| — | SK Schválený odosielateľ |
| --- | --- |

—

SK Schválený odosielateľ

| — | FI Valtuutettu lähettäjä |
| --- | --- |

—

FI Valtuutettu lähettäjä

| — | SV Godkänd avsändare |
| --- | --- |

—

SV Godkänd avsändare

| — | EN Authorised consignor |
| --- | --- |

—

EN Authorised consignor

Authorised consignor — 99206

| — | BG Освободен от подпис |
| --- | --- |

—

BG Освободен от подпис

| — | CS Podpis se nevyžaduje |
| --- | --- |

—

CS Podpis se nevyžaduje

| — | DA Fritaget for underskrift |
| --- | --- |

—

DA Fritaget for underskrift

| — | DE Freistellung von der Unterschriftsleistung |
| --- | --- |

—

DE Freistellung von der Unterschriftsleistung

| — | EE Allkirjanõudest loobutud |
| --- | --- |

—

EE Allkirjanõudest loobutud

| — | EL Δεν απαιτείται υπογραφή |
| --- | --- |

—

EL Δεν απαιτείται υπογραφή

| — | ES Dispensa de firma |
| --- | --- |

—

ES Dispensa de firma

| — | FR Dispense de signature |
| --- | --- |

—

FR Dispense de signature

| — | HR Oslobođeno potpisa |
| --- | --- |

—

HR Oslobođeno potpisa

| — | IT Dispensa dalla firma |
| --- | --- |

—

IT Dispensa dalla firma

| — | LV Derīgs bez paraksta |
| --- | --- |

—

LV Derīgs bez paraksta

| — | LT Leista nepasirašyti |
| --- | --- |

—

LT Leista nepasirašyti

| — | HU Aláírás alól mentesítve |
| --- | --- |

—

HU Aláírás alól mentesítve

| — | MT Firma mhux meħtieġa |
| --- | --- |

—

MT Firma mhux meħtieġa

| — | NL Van ondertekening vrijgesteld |
| --- | --- |

—

NL Van ondertekening vrijgesteld

| — | PL Zwolniony ze składania podpisu |
| --- | --- |

—

PL Zwolniony ze składania podpisu

| — | PT Dispensada a assinatura |
| --- | --- |

—

PT Dispensada a assinatura

| — | RO Dispensă de semnătură |
| --- | --- |

—

RO Dispensă de semnătură

| — | SL Opustitev podpisa |
| --- | --- |

—

SL Opustitev podpisa

| — | SK Upustenie od podpisu |
| --- | --- |

—

SK Upustenie od podpisu

| — | FI Vapautettu allekirjoituksesta |
| --- | --- |

—

FI Vapautettu allekirjoituksesta

| — | SV Befrielse från underskrift |
| --- | --- |

—

SV Befrielse från underskrift

| — | EN Signature waived |
| --- | --- |

—

EN Signature waived

Signature waived — 99207

| — | BG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ |
| --- | --- |

—

BG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ

| — | CS ZÁKAZ SOUBORNÉ JISTOTY |
| --- | --- |

—

CS ZÁKAZ SOUBORNÉ JISTOTY

| — | DA FORBUD MOD SAMLET SIKKERHEDSSTILLELSE |
| --- | --- |

—

DA FORBUD MOD SAMLET SIKKERHEDSSTILLELSE

| — | DE GESAMTBÜRGSCHAFT UNTERSAGT |
| --- | --- |

—

DE GESAMTBÜRGSCHAFT UNTERSAGT

| — | EE ÜLDTAGATISE KASUTAMINE KEELATUD |
| --- | --- |

—

EE ÜLDTAGATISE KASUTAMINE KEELATUD

| — | EL ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ |
| --- | --- |

—

EL ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ

| — | ES GARANTÍA GLOBAL PROHIBIDA |
| --- | --- |

—

ES GARANTÍA GLOBAL PROHIBIDA

| — | FR GARANTIE GLOBALE INTERDITE |
| --- | --- |

—

FR GARANTIE GLOBALE INTERDITE

| — | HR ZABRANJENO ZAJEDNIČKO JAMSTVO |
| --- | --- |

—

HR ZABRANJENO ZAJEDNIČKO JAMSTVO

| — | IT GARANZIA GLOBALE VIETATA |
| --- | --- |

—

IT GARANZIA GLOBALE VIETATA

| — | LV VISPĀRĒJS GALVOJUMS AIZLIEGTS |
| --- | --- |

—

LV VISPĀRĒJS GALVOJUMS AIZLIEGTS

| — | LT NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA |
| --- | --- |

—

LT NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA

| — | HU ÖSSZKEZESSÉG TILOS |
| --- | --- |

—

HU ÖSSZKEZESSÉG TILOS

| — | MT MHUX PERMESSA GARANZIJA KOMPRENSIVA |
| --- | --- |

—

MT MHUX PERMESSA GARANZIJA KOMPRENSIVA

| — | NL DOORLOPENDE ZEKERHEID VERBODEN |
| --- | --- |

—

NL DOORLOPENDE ZEKERHEID VERBODEN

| — | PL ZAKAZ KORZYSTANIA Z ZABEZPIECZENIA GENERALNEGO |
| --- | --- |

—

PL ZAKAZ KORZYSTANIA Z ZABEZPIECZENIA GENERALNEGO

| — | PT GARANTIA GLOBAL PROIBIDA |
| --- | --- |

—

PT GARANTIA GLOBAL PROIBIDA

| — | RO GARANȚIA GLOBALĂ INTERZISĂ |
| --- | --- |

—

RO GARANȚIA GLOBALĂ INTERZISĂ

| — | SL PREPOVEDANO SKUPNO ZAVAROVANJE |
| --- | --- |

—

SL PREPOVEDANO SKUPNO ZAVAROVANJE

| — | SK ZÁKAZ CELKOVEJ ZÁRUKY |
| --- | --- |

—

SK ZÁKAZ CELKOVEJ ZÁRUKY

| — | FI YLEISVAKUUDEN KÄYTTÖ KIELLETTY |
| --- | --- |

—

FI YLEISVAKUUDEN KÄYTTÖ KIELLETTY

| — | SV SAMLAD SÄKERHET FÖRBJUDEN |
| --- | --- |

—

SV SAMLAD SÄKERHET FÖRBJUDEN

| — | EN COMPREHENSIVE GUARANTEE PROHIBITED |
| --- | --- |

—

EN COMPREHENSIVE GUARANTEE PROHIBITED

COMPREHENSIVE GUARANTEE PROHIBITED — 99208

| — | BG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ |
| --- | --- |

—

BG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ

| — | CS NEOMEZENÉ POUŽITÍ |
| --- | --- |

—

CS NEOMEZENÉ POUŽITÍ

| — | DA UBEGRÆNSET ANVENDELSE |
| --- | --- |

—

DA UBEGRÆNSET ANVENDELSE

| — | DE UNBESCHRÄNKTE VERWENDUNG |
| --- | --- |

—

DE UNBESCHRÄNKTE VERWENDUNG

| — | EE PIIRAMATU KASUTAMINE |
| --- | --- |

—

EE PIIRAMATU KASUTAMINE

| — | ΕL ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ |
| --- | --- |

—

ΕL ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ

| — | ES UTILIZACIÓN NO LIMITADA |
| --- | --- |

—

ES UTILIZACIÓN NO LIMITADA

| — | FR UTILISATION NON LIMITÉE |
| --- | --- |

—

FR UTILISATION NON LIMITÉE

| — | HR NEOGRANIČENA UPORABA |
| --- | --- |

—

HR NEOGRANIČENA UPORABA

| — | IT UTILIZZAZIONE NON LIMITATA |
| --- | --- |

—

IT UTILIZZAZIONE NON LIMITATA

| — | LV NEIEROBEŽOTS IZMANTOJUMS |
| --- | --- |

—

LV NEIEROBEŽOTS IZMANTOJUMS

| — | LT NEAPRIBOTAS NAUDOJIMAS |
| --- | --- |

—

LT NEAPRIBOTAS NAUDOJIMAS

| — | HU KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT |
| --- | --- |

—

HU KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT

| — | MT UŻU MHUX RISTRETT |
| --- | --- |

—

MT UŻU MHUX RISTRETT

| — | NL GEBRUIK ONBEPERKT |
| --- | --- |

—

NL GEBRUIK ONBEPERKT

| — | PL NIEOGRANICZONE KORZYSTANIE |
| --- | --- |

—

PL NIEOGRANICZONE KORZYSTANIE

| — | PT UTILIZAÇÃO ILIMITADA |
| --- | --- |

—

PT UTILIZAÇÃO ILIMITADA

| — | RO UTILIZARE NELIMITATĂ |
| --- | --- |

—

RO UTILIZARE NELIMITATĂ

| — | SL NEOMEJENA UPORABA |
| --- | --- |

—

SL NEOMEJENA UPORABA

| — | SK NEOBMEDZENÉ POUŽITIE |
| --- | --- |

—

SK NEOBMEDZENÉ POUŽITIE

| — | FI KÄYTTÖÄ EI RAJOITETTU |
| --- | --- |

—

FI KÄYTTÖÄ EI RAJOITETTU

| — | SV OBEGRÄNSAD ANVÄNDNING |
| --- | --- |

—

SV OBEGRÄNSAD ANVÄNDNING

| — | EN UNRESTRICTED USE |
| --- | --- |

—

EN UNRESTRICTED USE

UNRESTRICTED USE — 99209

| — | BG Разни |
| --- | --- |

—

BG Разни

| — | CS Různí |
| --- | --- |

—

CS Různí

| — | DA Diverse |
| --- | --- |

—

DA Diverse

| — | DE Verschiedene |
| --- | --- |

—

DE Verschiedene

| — | EE Erinevad |
| --- | --- |

—

EE Erinevad

| — | EL Διάφορα |
| --- | --- |

—

EL Διάφορα

| — | ES Varios |
| --- | --- |

—

ES Varios

| — | FR Divers |
| --- | --- |

—

FR Divers

| — | HR Razni |
| --- | --- |

—

HR Razni

| — | IT Vari |
| --- | --- |

—

IT Vari

| — | LV Dažādi |
| --- | --- |

—

LV Dažādi

| — | LT Įvairūs |
| --- | --- |

—

LT Įvairūs

| — | HU Többféle |
| --- | --- |

—

HU Többféle

| — | MT Diversi |
| --- | --- |

—

MT Diversi

| — | NL Diverse |
| --- | --- |

—

NL Diverse

| — | PL Różne |
| --- | --- |

—

PL Różne

| — | PT Diversos |
| --- | --- |

—

PT Diversos

| — | RO Diverși |
| --- | --- |

—

RO Diverși

| — | SL Razno |
| --- | --- |

—

SL Razno

| — | SK Rôzne |
| --- | --- |

—

SK Rôzne

| — | FI Useita |
| --- | --- |

—

FI Useita

| — | SV Flera |
| --- | --- |

—

SV Flera

| — | EN Various |
| --- | --- |

—

EN Various

Various — 99211

| — | BG Насипно |
| --- | --- |

—

BG Насипно

| — | CS Volně loženo |
| --- | --- |

—

CS Volně loženo

| — | DA Bulk |
| --- | --- |

—

DA Bulk

| — | DE Lose |
| --- | --- |

—

DE Lose

| — | EE Pakendamata |
| --- | --- |

—

EE Pakendamata

| — | EL Χύμα |
| --- | --- |

—

EL Χύμα

| — | ES A granel |
| --- | --- |

—

ES A granel

| — | FR Vrac |
| --- | --- |

—

FR Vrac

| — | HR Rasuto |
| --- | --- |

—

HR Rasuto

| — | IT Alla rinfusa |
| --- | --- |

—

IT Alla rinfusa

| — | LV Berams(lejams) |
| --- | --- |

—

LV Berams(lejams)

| — | LT Nesupakuota |
| --- | --- |

—

LT Nesupakuota

| — | HU Ömlesztett |
| --- | --- |

—

HU Ömlesztett

| — | MT Bil-kwantità |
| --- | --- |

—

MT Bil-kwantità

| — | NL Los gestort |
| --- | --- |

—

NL Los gestort

| — | PL Luzem |
| --- | --- |

—

PL Luzem

| — | PT A granel |
| --- | --- |

—

PT A granel

| — | RO Vrac |
| --- | --- |

—

RO Vrac

| — | SL Razsuto |
| --- | --- |

—

SL Razsuto

| — | SK Voľne ložené |
| --- | --- |

—

SK Voľne ložené

| — | FI Irtotavaraa |
| --- | --- |

—

FI Irtotavaraa

| — | SV Bulk |
| --- | --- |

—

SV Bulk

| — | EN Bulk |
| --- | --- |

—

EN Bulk

Bulk — 99212

| — | BG Изпращач |
| --- | --- |

—

BG Изпращач

| — | CS Odesílatel |
| --- | --- |

—

CS Odesílatel

| — | DA Afsender |
| --- | --- |

—

DA Afsender

| — | DE Versender |
| --- | --- |

—

DE Versender

| — | EE Saatja |
| --- | --- |

—

EE Saatja

| — | EL Αποστολέας |
| --- | --- |

—

EL Αποστολέας

| — | ES Expedidor |
| --- | --- |

—

ES Expedidor

| — | FR Expéditeur |
| --- | --- |

—

FR Expéditeur

| — | HR Pošiljatelj |
| --- | --- |

—

HR Pošiljatelj

| — | IT Speditore |
| --- | --- |

—

IT Speditore

| — | LV Nosūtītājs |
| --- | --- |

—

LV Nosūtītājs

| — | LT Siuntėjas |
| --- | --- |

—

LT Siuntėjas

| — | HU Feladó |
| --- | --- |

—

HU Feladó

| — | MT Min jikkonsenja |
| --- | --- |

—

MT Min jikkonsenja

| — | NL Afzender |
| --- | --- |

—

NL Afzender

| — | PL Nadawca |
| --- | --- |

—

PL Nadawca

| — | PT Expedidor |
| --- | --- |

—

PT Expedidor

| — | RO Expeditor |
| --- | --- |

—

RO Expeditor

| — | SL Pošiljatelj |
| --- | --- |

—

SL Pošiljatelj

| — | SK Odosielateľ |
| --- | --- |

—

SK Odosielateľ

| — | FI Lähettäjä |
| --- | --- |

—

FI Lähettäjä

| — | SV Avsändare |
| --- | --- |

—

SV Avsändare

| — | EN Consignor’ |
| --- | --- |

—

EN Consignor’

Consignor — 99213

---

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

*1

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

1

(2)  Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).

2

(3)  Council Regulation (EC) No 3036/94 of 8 December 1994 establishing economic outward processing arrangements applicable to certain textiles and clothing products reimported into the Community after working or processing in certain third countries (OJ L 322, 15.12.1994, p. 1)

3

(4)  Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23)

4

(*2)  Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23)

*2

(*3)  Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors (OJ L 157, 15.6.2011, p. 1).

*3

(*4)  Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ L 186, 17.7.2009, p. 1).

*4

(*5)  Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (OJ L 292, 10.11.2009, p. 5).

*5

(*6)  Convention on a common transit procedure of 20 May 1987 (OJ L 226, 13.8.1987, p. 2).

*6

(*7)  Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other preference

*7

(*8)  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 (OJ L 152, 16.6.2009, p. 23).

*8

---

ANNEX II

‘ANNEX C

FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS (ARTICLE 2(4a))

INTRODUCTORY NOTES

| 1. | The formats, codes and, if applicable, the structure of the data elements included in this Annex are applicable in relation with the data requirements for declarations notifications and proof of the customs status of Union goods as provided for in Annex D to Delegated Regulation (EU) 2015/2446. |
| --- | --- |

1.

| 2. | The formats, codes and, if applicable, the structure of the data elements defined in this Annex shall apply to declarations, notifications and proof of the customs status of Union goods made by using an electronic data processing technique as well as to paper-based declarations, notifications and proof of the customs status of Union goods. |
| --- | --- |

2.

| 3. | Title I includes the formats of the data elements. |
| --- | --- |

3.

| 4. | Whenever the information in a declaration, notification or proof of the customs status of Union goods dealt with in Annex D to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title II shall be applied. |
| --- | --- |

4.

| 5. | The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:






  a | alphabetic |
| --- | --- | --- |

5.

a

alphabetic

| n | numeric |
| --- | --- |

n

numeric

| an | alphanumeric |
| --- | --- |

an

alphanumeric

The number following the code indicates the admissible data length. The following applies.

The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.

Examples of field lengths and formats:

| a1 | 1 alphabetic character, fixed length |
| --- | --- |
| n2 | 2 numeric characters, fixed length |
| an3 | 3 alphanumeric, fixed length |
| a..4 | up to 4 alphabetic characters |
| n..5 | up to 5 numeric characters |
| an..6 | up to 6 alphanumeric characters |
| n..7,2 | up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float |

a1

1 alphabetic character, fixed length

n2

2 numeric characters, fixed length

an3

3 alphanumeric, fixed length

a..4

up to 4 alphabetic characters

n..5

up to 5 numeric characters

an..6

up to 6 alphanumeric characters

n..7,2

up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float

| 6. | The cardinality at header level included in the table in Title I of this Annex indicates how many times the data element may be used at header level within a declaration, notification or proof of the customs status of Union goods. |
| --- | --- |

6.

| 7. | The cardinality at item level included in the table in Title I of this Annex indicates how many times the data element may be repeated in relation with the declaration item concerned. |
| --- | --- |

7.

| 8. | National codes can be used by Member States for data elements 1/11 Additional procedure, 2/2 Additional information, 2/3 Documents produced, certificates and authorisations, additional references, 4/3 Calculation of taxes (Tax type), 4/4 Calculation of taxes (Tax base) and 6/17 Commodity code (national additional codes). Member States shall notify the Commission of the list of national codes used for these data elements. The Commission shall publish the list of those codes. |
| --- | --- |

8.

TITLE I

Formats and cardinality of the common data requirements for declarations and notifications

| D.E. order number | D.E. name | D.E. format
  (Type/length) | Code-list in Title II
  (Y/N) | Header level cardinality | Item level cardinality | Notes |
| --- | --- | --- | --- | --- | --- | --- |
| 1/1 | Declaration type | a2 | Y | 1x | | |
| 1/2 | Additional declaration type | a1 | Y | 1x | | |
| 1/6 | Goods item number | n..5 | N | | 1x | |
| 1/8 | Signature/ authentication | an..35 | N | 1x | | |
| 1/10 | Procedure | Requested procedure code: an2 +

  Previous procedure code: an2 | Y | | 1x | |
| 1/11 | Additional procedure | Union codes: a1 + an2
  OR

  National codes: n1 + an2 | Y | | 99x | The Union codes are further specified in Title II |
| 2/1 | Simplified declaration/Previous documents | Previous document type: an..3 +
  Previous document reference: an..35 +
  Goods item identifier: n..5 +
  Type of packages: an..2
  Number of packages: n..8
  Measurement unit and qualifier, if applicable: an..4 +
  Quantity: n..16,6 | Y | 9,999x | 99x | The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers.
  If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4. |
| 2/2 | Additional information | Coded version


  (Union codes): n1 + an4
  OR

  (national codes): a1 +an4
  OR

  Free text description: an..512 | Y | 99x | 99x | The Union codes are further specified in Title II |
| 2/3 | Documents produced, certificates and authorisations, additional references | Document type (Union codes): a1+ an3 + (if applicable)

  Document identifier: an..35
  OR

  Document type (national codes): n1+an3 + (if applicable)

  Document identifier: an..35
  - (if applicable) Issuing authority name: an..70 +

  Date of validity: n8 (yyyymmdd) +

  Measurement unit and qualifier, if applicable: an..4 +

  Quantity: n..16,6 +

  Currency code: a3 +

  Amount: n..16,2 | Y | 99x | 99x | The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers.
  If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.
  The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
| 2/4 | Reference number/UCR | an..35 | N | 1x | 1x | This data element may take the form of WCO (ISO 15459) codes or equivalent. |
| 2/5 | LRN | an..22 | N | 1x | | |
| 2/6 | Deferred payment | an..35 | N | 1x | | |
| 2/7 | Identification of warehouse | Warehouse type: a1 +

  Warehouse identifier: an..35 | Y | 1x | | |
| 3/1 | Exporter | Name: an..70 +

  Street and number: an..70 +

  Country: a2 +

  Postcode: an..9 +

  City: an..35 | N | 1x | 1x | Country code:
  The Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission Implementing Regulation (EU) No 2020/1470 of 12 October 2020 on the nomenclature of countries and territories (1) for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2 - 21). The Commission regularly publishes regulations updating the list of country codes.
  In case of groupage consignments, where paper-based declarations are used, code ‘00200’ may be used together with a list of exporters in accordance with the notes described for D.E. 3/1 Exporter in Title II of Annex D to Delegated Regulation (EU) 2015/2446. |
| 3/2 | Exporter identification no | an..17 | N | 1x | 1x | The structure of the EORI number is defined in Title II.
  The structure of a third country unique identification number recognised by the Union is defined in Title II. |
| 3/15 | Importer | Name: an..70 +

  Street and number: an..70 +

  Country: a2 +

  Postcode: an..9 +

  City: an..35 | N | 1x | | The country code as defined for D.E. 3/1 Exporter shall be used. |
| 3/16 | Importer identification no | an..17 | N | 1x | | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
| 3/17 | Declarant | Name: an..70 +

  Street and number: an..70 +

  Country: a2 +

  Postcode: an..9 +

  City: an..35 | N | 1x | | The country code as defined for D.E. 3/1 Exporter shall be used. |
| 3/18 | Declarant identification no | an..17 | N | 1x | | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no |
| 3/19 | Representative | Name: an..70 +

  Street and number: an..70 +

  Country: a2 +

  Postcode: an..9 +

  City: an..35 + | N | 1x | | The country code as defined for D.E. 3/1 Exporter shall be used. |
| 3/20 | Representative identification no | an..17 | N | 1x | | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
| 3/21 | Representative status code | n1 | Y | 1x | | |
| 3/24 | Seller | Name: an..70 +

  Street and number: an..70 +

  Country: a2 +

  Postcode: an..9 +

  City: an..35 +

  Phone number: an..50 | N | 1x | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. |
| 3/25 | Seller identification no | an..17 | N | 1x | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
  The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
| 3/26 | Buyer | Name: an..70 +

  Street and number: an..70 +

  Country: a2 +

  Postcode: an..9 +

  City: an..35 +

  Phone number: an..50 | N | 1x | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. |
| 3/27 | Buyer identification no | an..17 | N | 1x | 1x | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
  The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
| 3/37 | Additional supply chain actor(s) identification no | Role code: a..3 +

  Identifier: an..17 | Y | 99x | 99x | The role codes for the additional supply chain actors are defined in Title II.
  The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
  The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
| 3/39 | Holder of the authorisation identification no | Authorisation type code: an..4 +

  Identifier: an..17 | N | 99x | | The codes defined in Annex A for D.E. 1/1 Application/ Decision code type shall be used for the authorisation type code.
  The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
| 3/40 | Additional fiscal references identification no | Role code: an3 +

  VAT identification number: an..17 | Y | 99x | 99x | The role codes for the additional fiscal references are defined in Title II. |
| 3/41 | Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification no | an..17 | N | 1x | | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
| 3/45 | Person providing a guarantee identification no | an..17 | N | 1x | | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
| 3/46 | Person paying the customs duty identification no | an..17 | N | 1x | | The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
| 4/1 | Delivery terms | Coded version: INCOTERM code: a3 + UN/LOCODE: an..17
  OR

  Free text description:


  INCOTERM code: a3 + Country code: a2 + Location name: an..35 | Y | 1x | | The codes and headings describing the commercial contract are defined in Title II. The code provided for the description of the location shall adhere to the pattern of UN/LOCODE. If no UN/LOCODE is available for the location, use the country code as provided for D.E. 3/1 Exporter followed by the name of the location. |
| 4/3 | Calculation of taxes — Tax type | Union codes: a1 + n2
  OR

  National codes: n1 + an2 | Y | | 99x | The Union codes are further specified in Title II |
| 4/4 | Calculation of taxes — Tax base | Measurement unit and qualifier, if applicable: an..6 +

  Quantity: n..16,6
  OR

  Amount: n..16,2 | N | | 99x | The measurement units and qualifiers defined in TARIC should be used. In such case, the format of the measurement units and qualifiers will be an..6, but will never have n..6 formats, reserved for national measurement units and qualifiers.
  If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers can be used. Their format will be n..6. |
| 4/5 | Calculation of taxes — Tax rate | n..17,3 | N | | 99x | |
| 4/6 | Calculation of taxes — Payable tax amount | n..16,2 | N | | 99x | |
| 4/7 | Calculation of taxes — Total | n..16,2 | N | | 1x | |
| 4/8 | Calculation of taxes — Method of payment | a1 | Y | | 99x | |
| 4/9 | Additions and deductions | Code: a2 +

  Amount: n..16,2 | Y | 99x | 99x | |
| 4/10 | Invoice currency | a3 | N | 1x | | The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency. |
| 4/11 | Total amount invoiced | n..16,2 | N | 1x | | |
| 4/12 | Internal currency unit | a3 | N | 1x | | The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency. |
| 4/13 | Valuation indicators | an4 | Y | | 1x | |
| 4/14 | Item price/amount | n..16,2 | N | | 1x | |
| 4/15 | Exchange rate | n..12,5 | N | 1x | | |
| 4/16 | Valuation method | n1 | Y | | 1x | |
| 4/17 | Preference | n3 (n1+n2) | Y | | 1x | The Commission will publish at regular intervals the list of the combinations of codes usable together with examples and notes. |
| 4/18 | Value | Currency code: a3 +

  Value: n..16,2 | N | | 1x | The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency. |
| 4/19 | Transport costs to the final destination | Currency code: a3 +

  Amount: n..16,2 | N | 1x | | The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency. |
| 5/8 | Country of destination code | a2 | N | 1x | 1x | The country code as defined for D.E. 3/1 Exporter shall be used.
  In the context of transit operations, the ISO 3166 alpha-2 country code shall be used. |
| 5/9 | Region of destination code | an..9 | N | 1x | 1x | Codes are defined by the Member State concerned. |
| 5/14 | Country of dispatch/export code | a2 | N | 1x | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. |
| 5/15 | Country of origin code | a2 | N | | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. |
| 5/16 | Country of preferential origin code | an..4 | N | | 1x | The country code as for D.E. 3/1 Exporter shall be used.
  Where the proof of origin refers to a group of countries use the numeric identifier codes specified in the integrated tariff established in accordance with Article 2 of Council (EEC) Regulation No 2658/87. |
| 5/23 | Location of goods | Country: a2 +

  Type of location: a1 +

  Qualifier of the identification: a1 +


  Coded



  Identification of location: an..35 +

  Additional identifier: n..3
  OR


  Free text description



  Street and number: an..70 +

  Postcode: an..9 +

  City: an..35 | Y | 1x | | The structure of the code is defined in Title II. |
| 5/26 | Customs office of presentation | an8 | N | 1x | | The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). |
| 5/27 | Supervising customs office | an8 | N | 1x | | The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). |
| 5/31 | Date of acceptance | n8 (yyyymmdd) | N | 1x | 1x | |
| 6/1 | Net mass (kg) | n..16,6 | N | | 1x | |
| 6/2 | Supplementary units | n..16,6 | N | | 1x | |
| 6/5 | Gross mass (kg) | n..16,6 | N | 1x | 1x | |
| 6/8 | Description of goods | an..512 | N | | 1x | |
| 6/9 | Type of packages | an..2 | N | | 99x | The code-list corresponds to the latest version of UN/ECE Recommendation 21. |
| 6/10 | Number of packages | n..8 | N | | 99x | |
| 6/11 | Shipping marks | an..512 | N | | 99x | |
| 6/13 | CUS code | an8 | N | | 1x | Code assigned within the European Customs Inventory of Chemical Substances (ECICS). |
| 6/14 | Commodity code — Combined nomenclature code | an..8 | N | | 1x | |
| 6/15 | Commodity code — TARIC code | an2 | N | | 1x | 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). |
| 6/16 | Commodity code — TARIC additional code(s) | an4 | N | | 99x | To be completed in accordance with the TARIC codes (additional codes). |
| 6/17 | Commodity code — National additional code(s) | an..4 | N | | 99x | Codes to be adopted by the Member States concerned. |
| 6/18 | Total packages | n..8 | N | 1x | | |
| 6/19 | Type of goods | an..3 | N | | 1x | UPU code-list 136 shall be used. |
| 7/2 | Container | n1 | Y | 1x | | |
| 7/4 | Mode of transport at the border | n1 | Y | 1x | | |
| 7/5 | Inland mode of transport | n1 | N | 1x | | The codes provided for in Title II as regards D.E. 7/4 Mode of transport at the border shall be used. |
| 7/9 | Identity of means of transport on arrival | Type of identification: n2 +

  Identification number: an..35 | N | 1x | | The codes defined in Title II for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification. |
| 7/10 | Container identification number | an..17 | N | 9,999x | 9,999x | |
| 7/15 | Nationality of active means of transport crossing the border | a2 | N | 1x | 1x | The country code as defined for D.E. 3/1 Exporter shall be used. |
| 8/1 | Quota order number | an6 | N | | 1x | |
| 8/2 | Guarantee type | Guarantee type: an 1 | Y | 9x | | |
| 8/3 | Guarantee reference | GRN: an..24 +

  Access code: an..4 +

  Currency code: a3 +

  Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 +

  Customs office of guarantee: an8
  OR

  Other guarantee reference: an..35+

  Access code: an..4 +

  Currency code: a3 +

  Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 +

  Customs office of guarantee: an8 | N | 99x | | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
  The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). |
| 8/5 | Nature of transaction | n..2 | N | 1x | 1x | The single digit codes listed in column A of the table provided for under Article 10(2) of Commission Regulation (EC) No 113/2010 (2) shall be used. Where paper-based customs declarations are used, this digit will be entered in the left-hand side of box 24.
  Member States may also provide for a second digit from the list in column B of that table to be collected. Where paper-based customs declarations are used, the second digit must be entered in the right-hand side of box 24. |
| 8/6 | Statistical value | n..16,2 | N | | 1x | |

D.E. order number

D.E. name

D.E. format

(Type/length)

Code-list in Title II

(Y/N)

Header level cardinality

Item level cardinality

Notes

1/1

Declaration type

a2

Y

1x

1/2

Additional declaration type

a1

Y

1x

1/6

Goods item number

n..5

N

1x

1/8

Signature/ authentication

an..35

N

1x

1/10

Procedure

Requested procedure code: an2 +

Previous procedure code: an2

Y

1x

1/11

Additional procedure

Union codes: a1 + an2

OR

National codes: n1 + an2

Y

99x

The Union codes are further specified in Title II

2/1

Simplified declaration/Previous documents

Previous document type: an..3 +

Previous document reference: an..35 +

Goods item identifier: n..5 +

Type of packages: an..2

Number of packages: n..8

Measurement unit and qualifier, if applicable: an..4 +

Quantity: n..16,6

Y

9,999x

99x

The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers.

If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.

2/2

Additional information

Coded version

(Union codes): n1 + an4

OR

(national codes): a1 +an4

OR

Free text description: an..512

Y

99x

99x

The Union codes are further specified in Title II

2/3

Documents produced, certificates and authorisations, additional references

Document type (Union codes): a1+ an3 + (if applicable)

Document identifier: an..35

OR

Document type (national codes): n1+an3 + (if applicable)

Document identifier: an..35

- (if applicable) Issuing authority name: an..70 +

Date of validity: n8 (yyyymmdd) +

Measurement unit and qualifier, if applicable: an..4 +

Quantity: n..16,6 +

Currency code: a3 +

Amount: n..16,2

Y

99x

99x

The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers.

If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.

The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.

2/4

Reference number/UCR

an..35

N

1x

1x

This data element may take the form of WCO (ISO 15459) codes or equivalent.

2/5

LRN

an..22

N

1x

2/6

Deferred payment

an..35

N

1x

2/7

Identification of warehouse

Warehouse type: a1 +

Warehouse identifier: an..35

Y

1x

3/1

Exporter

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35

N

1x

1x

Country code:

The Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission Implementing Regulation (EU) No 2020/1470 of 12 October 2020 on the nomenclature of countries and territories (1) for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2 - 21). The Commission regularly publishes regulations updating the list of country codes.

In case of groupage consignments, where paper-based declarations are used, code ‘00200’ may be used together with a list of exporters in accordance with the notes described for D.E. 3/1 Exporter in Title II of Annex D to Delegated Regulation (EU) 2015/2446.

3/2

Exporter identification no

an..17

N

1x

1x

The structure of the EORI number is defined in Title II.

The structure of a third country unique identification number recognised by the Union is defined in Title II.

3/15

Importer

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35

N

1x

The country code as defined for D.E. 3/1 Exporter shall be used.

3/16

Importer identification no

an..17

N

1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/17

Declarant

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35

N

1x

The country code as defined for D.E. 3/1 Exporter shall be used.

3/18

Declarant identification no

an..17

N

1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no

3/19

Representative

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35 +

N

1x

The country code as defined for D.E. 3/1 Exporter shall be used.

3/20

Representative identification no

an..17

N

1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/21

Representative status code

n1

Y

1x

3/24

Seller

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35 +

Phone number: an..50

N

1x

1x

The country code as defined for D.E. 3/1 Exporter shall be used.

3/25

Seller identification no

an..17

N

1x

1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/26

Buyer

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35 +

Phone number: an..50

N

1x

1x

The country code as defined for D.E. 3/1 Exporter shall be used.

3/27

Buyer identification no

an..17

N

1x

1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/37

Additional supply chain actor(s) identification no

Role code: a..3 +

Identifier: an..17

Y

99x

99x

The role codes for the additional supply chain actors are defined in Title II.

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/39

Holder of the authorisation identification no

Authorisation type code: an..4 +

Identifier: an..17

N

99x

The codes defined in Annex A for D.E. 1/1 Application/ Decision code type shall be used for the authorisation type code.

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/40

Additional fiscal references identification no

Role code: an3 +

VAT identification number: an..17

Y

99x

99x

The role codes for the additional fiscal references are defined in Title II.

3/41

Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification no

an..17

N

1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/45

Person providing a guarantee identification no

an..17

N

1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/46

Person paying the customs duty identification no

an..17

N

1x

The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

4/1

Delivery terms

Coded version: INCOTERM code: a3 + UN/LOCODE: an..17

OR

Free text description:

INCOTERM code: a3 + Country code: a2 + Location name: an..35

Y

1x

The codes and headings describing the commercial contract are defined in Title II. The code provided for the description of the location shall adhere to the pattern of UN/LOCODE. If no UN/LOCODE is available for the location, use the country code as provided for D.E. 3/1 Exporter followed by the name of the location.

4/3

Calculation of taxes — Tax type

Union codes: a1 + n2

OR

National codes: n1 + an2

Y

99x

The Union codes are further specified in Title II

4/4

Calculation of taxes — Tax base

Measurement unit and qualifier, if applicable: an..6 +

Quantity: n..16,6

OR

Amount: n..16,2

N

99x

The measurement units and qualifiers defined in TARIC should be used. In such case, the format of the measurement units and qualifiers will be an..6, but will never have n..6 formats, reserved for national measurement units and qualifiers.

If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers can be used. Their format will be n..6.

4/5

Calculation of taxes — Tax rate

n..17,3

N

99x

4/6

Calculation of taxes — Payable tax amount

n..16,2

N

99x

4/7

Calculation of taxes — Total

n..16,2

N

1x

4/8

Calculation of taxes — Method of payment

a1

Y

99x

4/9

Additions and deductions

Code: a2 +

Amount: n..16,2

Y

99x

99x

4/10

Invoice currency

a3

N

1x

The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency.

4/11

Total amount invoiced

n..16,2

N

1x

4/12

Internal currency unit

a3

N

1x

The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency.

4/13

Valuation indicators

an4

Y

1x

4/14

Item price/amount

n..16,2

N

1x

4/15

Exchange rate

n..12,5

N

1x

4/16

Valuation method

n1

Y

1x

4/17

Preference

n3 (n1+n2)

Y

1x

The Commission will publish at regular intervals the list of the combinations of codes usable together with examples and notes.

4/18

Value

Currency code: a3 +

Value: n..16,2

N

1x

The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency.

4/19

Transport costs to the final destination

Currency code: a3 +

Amount: n..16,2

N

1x

The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency.

5/8

Country of destination code

a2

N

1x

1x

The country code as defined for D.E. 3/1 Exporter shall be used.

In the context of transit operations, the ISO 3166 alpha-2 country code shall be used.

5/9

Region of destination code

an..9

N

1x

1x

Codes are defined by the Member State concerned.

5/14

Country of dispatch/export code

a2

N

1x

1x

The country code as defined for D.E. 3/1 Exporter shall be used.

5/15

Country of origin code

a2

N

1x

The country code as defined for D.E. 3/1 Exporter shall be used.

5/16

Country of preferential origin code

an..4

N

1x

The country code as for D.E. 3/1 Exporter shall be used.

Where the proof of origin refers to a group of countries use the numeric identifier codes specified in the integrated tariff established in accordance with Article 2 of Council (EEC) Regulation No 2658/87.

5/23

Location of goods

Country: a2 +

Type of location: a1 +

Qualifier of the identification: a1 +

Coded

Identification of location: an..35 +

Additional identifier: n..3

OR

Free text description

Street and number: an..70 +

Postcode: an..9 +

City: an..35

Y

1x

The structure of the code is defined in Title II.

5/26

Customs office of presentation

an8

N

1x

The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).

5/27

Supervising customs office

an8

N

1x

The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).

5/31

Date of acceptance

n8 (yyyymmdd)

N

1x

1x

6/1

Net mass (kg)

n..16,6

N

1x

6/2

Supplementary units

n..16,6

N

1x

6/5

Gross mass (kg)

n..16,6

N

1x

1x

6/8

Description of goods

an..512

N

1x

6/9

Type of packages

an..2

N

99x

The code-list corresponds to the latest version of UN/ECE Recommendation 21.

6/10

Number of packages

n..8

N

99x

6/11

Shipping marks

an..512

N

99x

6/13

CUS code

an8

N

1x

Code assigned within the European Customs Inventory of Chemical Substances (ECICS).

6/14

Commodity code — Combined nomenclature code

an..8

N

1x

6/15

Commodity code — TARIC code

an2

N

1x

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).

6/16

Commodity code — TARIC additional code(s)

an4

N

99x

To be completed in accordance with the TARIC codes (additional codes).

6/17

Commodity code — National additional code(s)

an..4

N

99x

Codes to be adopted by the Member States concerned.

6/18

Total packages

n..8

N

1x

6/19

Type of goods

an..3

N

1x

UPU code-list 136 shall be used.

7/2

Container

n1

Y

1x

7/4

Mode of transport at the border

n1

Y

1x

7/5

Inland mode of transport

n1

N

1x

The codes provided for in Title II as regards D.E. 7/4 Mode of transport at the border shall be used.

7/9

Identity of means of transport on arrival

Type of identification: n2 +

Identification number: an..35

N

1x

The codes defined in Title II for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification.

7/10

Container identification number

an..17

N

9,999x

9,999x

7/15

Nationality of active means of transport crossing the border

a2

N

1x

1x

The country code as defined for D.E. 3/1 Exporter shall be used.

8/1

Quota order number

an6

N

1x

8/2

Guarantee type

Guarantee type: an 1

Y

9x

8/3

Guarantee reference

GRN: an..24 +

Access code: an..4 +

Currency code: a3 +

Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 +

Customs office of guarantee: an8

OR

Other guarantee reference: an..35+

Access code: an..4 +

Currency code: a3 +

Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 +

Customs office of guarantee: an8

N

99x

The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.

The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).

8/5

Nature of transaction

n..2

N

1x

1x

The single digit codes listed in column A of the table provided for under Article 10(2) of Commission Regulation (EC) No 113/2010 (2) shall be used. Where paper-based customs declarations are used, this digit will be entered in the left-hand side of box 24.

Member States may also provide for a second digit from the list in column B of that table to be collected. Where paper-based customs declarations are used, the second digit must be entered in the right-hand side of box 24.

8/6

Statistical value

n..16,2

N

1x

TITLE II

Codes in relation with the common data requirements for declarations and notifications

CODES

1.   INTRODUCTION

This Title contains the codes to be used on standard electronic and paper-based declarations and notifications.

2.   CODES

1/1.   Declaration type

| IM | : | For trade with countries and territories situated outside of the customs territory of the Union.
  For placing goods under a customs procedure referred to in columns H1 to H4, H6 and I1 of the data requirements table in Title I of Annex D to Delegated Regulation (EU) 2015/2446.
  For placing non-Union goods under a customs procedure in the context of trade between Member States. |
| --- | --- | --- |
| CO | : | — | Union goods subject to specific measures during the transitional period following the accession of new Member States. |

IM

:

For trade with countries and territories situated outside of the customs territory of the Union.

For placing goods under a customs procedure referred to in columns H1 to H4, H6 and I1 of the data requirements table in Title I of Annex D to Delegated Regulation (EU) 2015/2446.

For placing non-Union goods under a customs procedure in the context of trade between Member States.

CO

:

—

Union goods subject to specific measures during the transitional period following the accession of new Member States.

| — | Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC (3) or Council Directive 2008/118/EC (4) are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply as referred to in column H5 of the data requirements table in Title I of Annex D to Delegated Regulation (EU) 2015/2446. |
| --- | --- |

—

Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC (3) or Council Directive 2008/118/EC (4) are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply as referred to in column H5 of the data requirements table in Title I of Annex D to Delegated Regulation (EU) 2015/2446.

1/2.   Additional Declaration type

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

A

for a standard customs declaration (under Article 162 of the Code)

B

for a simplified declaration on occasional basis (under Article 166(1) of the Code

C

for a simplified customs declaration with regular use (under Article 166(2) of the Code)

D

for lodging a standard customs declaration (such as referred to under code A) in accordance with Article 171 of the Code

E

for lodging a simplified declaration (such as referred to under code B) in accordance with Article 171 of the Code

F

for lodging a simplified declaration (such as referred to under code C) in accordance with Article 171 of the Code

R

Retrospective lodgement of an export or re-export declaration in accordance with Article 249 of Delegated Regulation (EU) 2015/2446 and Article 337 of Implementing Regulation (EU) 2015/2447)

X

for a supplementary declaration of simplified declarations covered by B and E

Y

for a supplementary declaration of simplified declarations covered by C and F

Z

for a supplementary declaration under the procedure covered under Article 182 of the Code

1/10.   Procedure

The codes to be entered in this subdivision are four-digit codes, composed of a two-digit code representing the procedure requested, followed by a second two-digit code representing the previous procedure. The list of two-digit codes is given below.

‘Previous procedure’ means the procedure under which the goods were placed before being placed under the procedure requested.

It should be noted that where the previous procedure is customs warehousing or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under inward or outward processing or end-use.

Similarly, where goods previously temporarily exported are re-imported and released for free circulation after having been placed under customs warehousing, temporary admission or in a free zone this is regarded as simple re-importation after temporary export.

For example: entry for home use with simultaneous entry for free circulation of goods exported under outward processing and placed under customs warehousing upon re-importation = 6121 (not 6171). (First operation: temporary export under outward processing = 2100; second operation: storage in a customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121).

The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure.

For example: 4054 = entry for free circulation and home use of goods previously placed under inward processing in another Member State.

List of procedures for coding purposes

Two of these basic elements must be combined to produce a four-digit code.

| 00 | This code is used to indicate that there is no previous procedure (a) |
| --- | --- |
| 01 | Release for free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC or Directive 2008/118/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 those provisions do not apply







  Example | : | Non-Union goods arriving from a third country, released for free circulation in Germany and sent on to the Canary Islands. |

00

This code is used to indicate that there is no previous procedure (a)

01

Release for free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC or Directive 2008/118/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 those provisions do not apply

Example

:

Non-Union goods arriving from a third country, released for free circulation in Germany and sent on to the Canary Islands.

07

Release of goods for free circulation simultaneously placed under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.

| Explanation | : | This code is to be used where the goods are released for free circulation but where VAT and excise duties have not been paid. |
| --- | --- | --- |
| Examples | : | Imported raw sugar is released for free circulation but VAT has not been paid. While the goods are placed in a warehouse or approved area other than customs warehouse, payment of the VAT is suspended.
  Imported mineral oils are released for free circulation and no VAT has been paid. While the goods are stored in a tax warehouse, payment of VAT and excise duties is suspended. |

Explanation

:

This code is to be used where the goods are released for free circulation but where VAT and excise duties have not been paid.

Examples

:

Imported raw sugar is released for free circulation but VAT has not been paid. While the goods are placed in a warehouse or approved area other than customs warehouse, payment of the VAT is suspended.

Imported mineral oils are released for free circulation and no VAT has been paid. While the goods are stored in a tax warehouse, payment of VAT and excise duties is suspended.

40

Simultaneous release for free circulation and home use of goods.

Entry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union.

Entry for home use of goods in the context of trade referred to in Article 1(3) of the code.

Examples:

| — | Goods coming from Japan with payment of customs duty, VAT and when applicable excise duties. |
| --- | --- |

—

Goods coming from Japan with payment of customs duty, VAT and when applicable excise duties.

| — | Goods coming from Andorra and entered for home use in Germany |
| --- | --- |

—

Goods coming from Andorra and entered for home use in Germany

| — | Goods arriving from Martinique and entered for home use in Belgium. |
| --- | --- |

—

Goods arriving from Martinique and entered for home use in Belgium.

42

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.

Entry for home use of Union goods, in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC and Directive 2008/118/EC are not applicable and parts of that territory in which those provisions are applicable, which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.

| Explanation | : | Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by intra-Union supply or transfer of the goods to 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 other conditions listed in 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. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification no. |
| --- | --- | --- |
| Examples | : | Non-Union goods are released for free circulation in one Member State and are the subject of a VAT-exempt supply to another Member State. The VAT formalities are dealt with by a customs agent who is a tax representative using the intra-Union VAT system.
  Non-Union goods subject to excise duties imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to 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. |

Explanation

:

Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by intra-Union supply or transfer of the goods to 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 other conditions listed in 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. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification no.

Examples

:

Non-Union goods are released for free circulation in one Member State and are the subject of a VAT-exempt supply to another Member State. The VAT formalities are dealt with by a customs agent who is a tax representative using the intra-Union VAT system.

Non-Union goods subject to excise duties imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to 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.

43

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. |
| --- | --- | --- |

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.

44

End-use

Release for free circulation and home use under a duty exemption or at a reduced rate of duty on account of their specific use.

| Example | : | Release for free circulation of non-Union engines for integration into a civil aircraft built in the European Union.
  Non-union goods for integration in certain categories of ships, boats and other vessels and for drilling or production platforms. |
| --- | --- | --- |

Example

:

Release for free circulation of non-Union engines for integration into a civil aircraft built in the European Union.

Non-union goods for integration in certain categories of ships, boats and other vessels and for drilling or production platforms.

45

Release of goods for free circulation and partial entry for home use for either VAT or excise duties and their placing in a warehouse other than customs warehouses.

| Explanation | : | This code is to be used for goods which are subjected to both VAT and excise duties and where only one of these categories of taxes are paid when the goods are released for free circulation. |
| --- | --- | --- |
| Examples | : | Non-Union cigarettes are released for free circulation and VAT has been paid. While the goods are in the tax warehouse, the payment of excise duties is suspended.
  Excise goods imported from a third country or from a third territory referred to in Article 5(3) of Directive 2008/118/EC are released for free circulation. The release for free circulation is immediately followed by a movement under excise duty suspension initiated by a registered consignor at the place of importation, in accordance with Article 17(1)(b) of Directive 2008/118/EC, to a tax warehouse in the same Member State. |

Explanation

:

This code is to be used for goods which are subjected to both VAT and excise duties and where only one of these categories of taxes are paid when the goods are released for free circulation.

Examples

:

Non-Union cigarettes are released for free circulation and VAT has been paid. While the goods are in the tax warehouse, the payment of excise duties is suspended.

Excise goods imported from a third country or from a third territory referred to in Article 5(3) of Directive 2008/118/EC are released for free circulation. The release for free circulation is immediately followed by a movement under excise duty suspension initiated by a registered consignor at the place of importation, in accordance with Article 17(1)(b) of Directive 2008/118/EC, to a tax warehouse in the same Member State.

46

Import of processed products obtained from equivalent goods under the outward- processing procedure before exportation of goods they are replacing.

| Explanation | : | Prior import in accordance with Article 223(2)d) of the Code. |
| --- | --- | --- |
| Example | : | Import of tables manufactured from non-Union wood before placing Union wood under outward processing. |

Explanation

:

Prior import in accordance with Article 223(2)d) of the Code.

Example

:

Import of tables manufactured from non-Union wood before placing Union wood under outward processing.

48

Entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods.

| Explanation | : | Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code. |
| --- | --- | --- |

Explanation

:

Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.

51

Placing goods under inward processing procedure.

| Explanation | : | Inward processing in accordance with Article 256 of the Code. |
| --- | --- | --- |

Explanation

:

Inward processing in accordance with Article 256 of the Code.

53

Placing of goods under temporary admission.

| Explanation | : | Placing of non-Union goods intended for re-export under the temporary admission procedure.
  May be used in the customs territory of the Union, with total or partial relief from import duties in accordance with article 250 of the Code. |
| --- | --- | --- |
| Example | : | Temporary admission, e.g. for an exhibition. |

Explanation

:

Placing of non-Union goods intended for re-export under the temporary admission procedure.

May be used in the customs territory of the Union, with total or partial relief from import duties in accordance with article 250 of the Code.

Example

:

Temporary admission, e.g. for an exhibition.

54

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 | : | Non-Union goods are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154). |

Explanation

:

This code is used to record the operation for the purposes of statistics on intra-Union trade.

Example

:

Non-Union goods are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154).

61

Re-importation with simultaneous release for free circulation and home use of goods.

| Explanation | : | Goods re-imported from a third country with payment of the customs duties and VAT. |
| --- | --- | --- |

Explanation

:

Goods re-imported from a third country with payment of the customs duties and VAT.

63

Re-importation 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 that the re-importation is followed by 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 other conditions listed in 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. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification no. |
| --- | --- | --- |
| Examples | : | Re-importation after outward processing or temporary export, with any VAT debt being charged to a tax representative.
  Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT- exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of re-importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC. |

Explanation

:

Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because that the re-importation is followed by intra-Union supply or transfer of the goods to 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 other conditions listed in 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. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification no.

Examples

:

Re-importation after outward processing or temporary export, with any VAT debt being charged to a tax representative.

Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT- exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of re-importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.

68

Re-importation with partial entry for home use and simultaneous release for free circulation and placing of goods under warehousing other than customs warehousing procedure.

| Explanation | : | This code is to be used for goods which are subject to both VAT and excise duties and where only one of those categories of taxes is paid when the goods are released for free circulation. |
| --- | --- | --- |
| Example | : | Processed alcoholic beverages are re-imported and placed in a tax warehouse. |

Explanation

:

This code is to be used for goods which are subject to both VAT and excise duties and where only one of those categories of taxes is paid when the goods are released for free circulation.

Example

:

Processed alcoholic beverages are re-imported and placed in a tax warehouse.

71

Placing of goods under the customs warehousing procedure.

76

Placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the Code.

| Example | : | Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 (1) of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (OJ L 329, 25.11.2006, p. 7)).
  Following the release for free circulation, application for repayment or remission of import duty based on the goods being defective or not complying with the terms of the contract (Art.118 of the Code).
  In accordance with Article 118 (4) of the Code the goods in question may be placed under the customs warehousing procedure instead of having to be taken out of the customs territory of Union in order for the repayment or remission to be granted. |
| --- | --- | --- |

Example

:

Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 (1) of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (OJ L 329, 25.11.2006, p. 7)).

Following the release for free circulation, application for repayment or remission of import duty based on the goods being defective or not complying with the terms of the contract (Art.118 of the Code).

In accordance with Article 118 (4) of the Code the goods in question may be placed under the customs warehousing procedure instead of having to be taken out of the customs territory of Union in order for the repayment or remission to be granted.

77

Manufacturing of Union goods under customs supervision by the customs authorities and under customs control (within the meaning of Art. 5(27) and (3) of Code) prior to exportation and payment of export refunds.

| Example | : | Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products (OJ L 325, 24.11.2006, p. 12)). |
| --- | --- | --- |

Example

:

Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products (OJ L 325, 24.11.2006, p. 12)).

78

Placing of goods under free-zone. (a)

95

Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.

| Explanation | : | This code is to be used in the context of trade referred to in Article 1 (3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where neither VAT nor excise duties have been paid. |
| --- | --- | --- |
| Example | : | Cigarettes from the Canary Islands are brought to Belgium and stored in a tax warehouse; payment of VAT and excise duties is suspended. |

Explanation

:

This code is to be used in the context of trade referred to in Article 1 (3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where neither VAT nor excise duties have been paid.

Example

:

Cigarettes from the Canary Islands are brought to Belgium and stored in a tax warehouse; payment of VAT and excise duties is suspended.

96

Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where either VAT or, when applicable, excise duties have been paid and the payment of the other tax is suspended.

| Explanation | : | This code is to be used in the context of trade referred to in Article 1 (3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where either VAT or excise duties have been paid and the payment of the other tax is suspended. |
| --- | --- | --- |
| Example | : | Cigarettes from the Canary Islands are brought to France and stored in a tax warehouse; VAT has been paid and the payment of excise duties is suspended. |

Explanation

:

This code is to be used in the context of trade referred to in Article 1 (3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where either VAT or excise duties have been paid and the payment of the other tax is suspended.

Example

:

Cigarettes from the Canary Islands are brought to France and stored in a tax warehouse; VAT has been paid and the payment of excise duties is suspended.

Procedure codes used in the context of customs declarations

| Columns (table heading in Annex D to Delegated Regulation (EU) 2015/2446) | Declarations | Union procedure codes, where appropriate |
| --- | --- | --- |
| H1 | Declaration for release for free circulation and special procedure — specific use — declaration for end-use | 01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68 |
| H2 | Special procedure — storage — declaration for customs warehousing | 71 |
| H3 | Special procedure — specific use — declaration for temporary admission | 53 |
| H4 | Special procedure — processing — declaration for inward processing | 51 |
| H5 | Declaration for the introduction of goods in the context of trade with special fiscal territories | 40, 42, 61, 63, 95, 96 |
| H6 | Customs declaration in postal traffic for release for free circulation | 01, 07, 40 |
| I1 | Import Simplified declaration | 01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68 |

Columns (table heading in Annex D to Delegated Regulation (EU) 2015/2446)

Declarations

Union procedure codes, where appropriate

H1

Declaration for release for free circulation and special procedure — specific use — declaration for end-use

01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68

H2

Special procedure — storage — declaration for customs warehousing

71

H3

Special procedure — specific use — declaration for temporary admission

53

H4

Special procedure — processing — declaration for inward processing

51

H5

Declaration for the introduction of goods in the context of trade with special fiscal territories

40, 42, 61, 63, 95, 96

H6

Customs declaration in postal traffic for release for free circulation

01, 07, 40

I1

Import Simplified declaration

01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68

1/11.   Additional procedure

Where this data element is used to specify a Union procedure, the first character of the code identifies a category of measures in the following manner:

| Inward processing | Axx |
| --- | --- |
| Outward processing | Bxx |
| Relief | Cxx |
| Temporary admission | Dxx |
| Agricultural products | Exx |
| Other | Fxx |

Inward processing

Axx

Outward processing

Bxx

Relief

Cxx

Temporary admission

Dxx

Agricultural products

Exx

Other

Fxx

Inward processing (Article 256 of the Code)

| Code | Description |
| --- | --- |
| | Import |
| A04 | Goods which are placed under an inward processing procedure (VAT only) |
| A10 | Destruction of goods under inward processing |

Code

Description

Import

A04

Goods which are placed under an inward processing procedure (VAT only)

A10

Destruction of goods under inward processing

Outward processing (Article 259 of the Code)

| Code | Description |
| --- | --- |
| | Import |
| B02 | Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge). |
| B03 | Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system) |
| B06 | Processed products returning – VAT only |

Code

Description

Import

B02

Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge).

B03

Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system)

B06

Processed products returning – VAT only

Relief from import duties (Council Regulation (EC) No 1186/2009)

   (*1)

| Code | Description | Article No |
| --- | --- | --- |
| C01 | Personal property imported by natural persons transferring their normal place of residence to the customs territory of the Union | 3 |
| C02 | Trousseaux and household effects imported on the occasion of a marriage | 12(1) |
| C03 | Presents customarily given on the occasion of a marriage | 12(2) |
| C04 | Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union | 17 |
| C06 | School outfits, educational materials and related household effects | 21 |
| C07 | Consignments of negligible value | 23 |
| C08 | Consignments sent from one private individual to another | 25 |
| C09 | Capital goods and other equipment imported on the transfer of activities from a third country into the Union | 28 |
| C10 | Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity | 34 |
| C11 | Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009) | 42 |
| C12 | Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009 | 43 |
| C13 | Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools) | 44-45 |
| C14 | Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union | 51 |
| C15 | Laboratory animals and biological or chemical substances intended for research | 53 |
| C16 | Therapeutic substances of human origin and blood-grouping and tissue-typing reagents | 54 |
| C17 | Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment | 57 |
| C18 | Reference substances for the quality control of medicinal products | 59 |
| C19 | Pharmaceutical products used at international sports events | 60 |
| C20 | Goods for charitable or philanthropic organisations - basic necessities imported by State organisations or other approved organisations | 61 (1)(a) |
| C21 | Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind | 66 |
| C22 | Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools) | 67(1)(a) and 67(2) |
| C23 | Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools) | 67(1)(b) and 67(2) |
| C24 | Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools) | 68(1)(a) and 68(2) |
| C25 | Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools) | 68(1)(b) and 68(2) |
| C26 | Goods imported for the benefit of disaster victims | 74 |
| C27 | Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union | 81(a) |
| C28 | Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities | 82(a) |
| C29 | Goods to be used by monarchs or heads of state | 85 |
| C30 | Samples of goods of negligible value imported for trade promotion purposes | 86 |
| C31 | Printed advertising matter | 87 |
| C32 | Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event | 90(a) |
| C33 | Goods imported for examination, analysis or test purposes | 95 |
| C34 | Consignments sent to organisations protecting copyrights or industrial and commercial patent rights | 102 |
| C35 | Tourist information literature | 103 |
| C36 | Miscellaneous documents and articles | 104 |
| C37 | Ancillary materials for the stowage and protection of goods during their transport | 105 |
| C38 | Litter, fodder and feeding stuffs for animals during their transport | 106 |
| C39 | Fuel and lubricants present in land motor vehicles and special containers | 107 |
| C40 | Materials for the construction, upkeep, or ornamentation of memorials to, or cemeteries for, war victims | 112 |
| C41 | Coffins, funerary urns and ornamental funerary articles | 113 |
| C42 | Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking) | 9(1) |
| C43 | Personal property entered for free circulation by a natural person having intention to establish his normal place of residence in the customs territory of the Union (duty-free admission subject to an undertaking) | 10 |
| C44 | Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union | 20 |
| C45 | Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union | 35 |
| C46 | Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen | 38 |
| C47 | Seeds, fertilizers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country | 39 |
| C48 | Goods contained in the personal luggage and exempted from VAT | 41 |
| C49 | Goods for charitable or philanthropic organisations - goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons | 61 (1)(b) |
| C50 | Goods for charitable or philanthropic organisations - equipment and office materials sent free of charge | 61 (1)(c) |
| C51 | Cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union | 81(b) |
| C52 | Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the Union | 81(c) |
| C53 | Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events | 81(d) |
| C54 | Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities | 82(b) |
| C55 | Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty | 82(c) |
| C56 | Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise | 89 |
| C57 | Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event | 90 (1)(b) |
| C58 | Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used | 90 (1)(c) |
| C59 | Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event | 90 (1)(d) |
| C60 | Trousseaux and household effects imported on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee) | 12(1), 15(1)(a) |
| C61 | Presents customarily given on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee) | 12(2), 15(1)(a) |

Code

Description

Article No

C01

Personal property imported by natural persons transferring their normal place of residence to the customs territory of the Union

3

C02

Trousseaux and household effects imported on the occasion of a marriage

12(1)

C03

Presents customarily given on the occasion of a marriage

12(2)

C04

Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union

17

C06

School outfits, educational materials and related household effects

21

C07

Consignments of negligible value

23

C08

Consignments sent from one private individual to another

25

C09

Capital goods and other equipment imported on the transfer of activities from a third country into the Union

28

C10

Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity

34

C11

Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009)

42

C12

Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009

43

C13

Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools)

44-45

C14

Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union

51

C15

Laboratory animals and biological or chemical substances intended for research

53

C16

Therapeutic substances of human origin and blood-grouping and tissue-typing reagents

54

C17

Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment

57

C18

Reference substances for the quality control of medicinal products

59

C19

Pharmaceutical products used at international sports events

60

C20

Goods for charitable or philanthropic organisations - basic necessities imported by State organisations or other approved organisations

61 (1)(a)

C21

Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind

66

C22

Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools)

67(1)(a) and 67(2)

C23

Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)

67(1)(b) and 67(2)

C24

Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools)

68(1)(a) and 68(2)

C25

Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools)

68(1)(b) and 68(2)

C26

Goods imported for the benefit of disaster victims

74

C27

Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union

81(a)

C28

Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities

82(a)

C29

Goods to be used by monarchs or heads of state

85

C30

Samples of goods of negligible value imported for trade promotion purposes

86

C31

Printed advertising matter

87

C32

Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event

90(a)

C33

Goods imported for examination, analysis or test purposes

95

C34

Consignments sent to organisations protecting copyrights or industrial and commercial patent rights

102

C35

Tourist information literature

103

C36

Miscellaneous documents and articles

104

C37

Ancillary materials for the stowage and protection of goods during their transport

105

C38

Litter, fodder and feeding stuffs for animals during their transport

106

C39

Fuel and lubricants present in land motor vehicles and special containers

107

C40

Materials for the construction, upkeep, or ornamentation of memorials to, or cemeteries for, war victims

112

C41

Coffins, funerary urns and ornamental funerary articles

113

C42

Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking)

9(1)

C43

Personal property entered for free circulation by a natural person having intention to establish his normal place of residence in the customs territory of the Union (duty-free admission subject to an undertaking)

10

C44

Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union

20

C45

Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union

35

C46

Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen

38

C47

Seeds, fertilizers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country

39

C48

Goods contained in the personal luggage and exempted from VAT

41

C49

Goods for charitable or philanthropic organisations - goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons

61 (1)(b)

C50

Goods for charitable or philanthropic organisations - equipment and office materials sent free of charge

61 (1)(c)

C51

Cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union

81(b)

C52

Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the Union

81(c)

C53

Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events

81(d)

C54

Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities

82(b)

C55

Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty

82(c)

C56

Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise

89

C57

Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event

90 (1)(b)

C58

Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used

90 (1)(c)

C59

Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event

90 (1)(d)

C60

Trousseaux and household effects imported on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)

12(1), 15(1)(a)

C61

Presents customarily given on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)

12(2), 15(1)(a)

Temporary admission

| Code | Description | Article No |
| --- | --- | --- |
| D01 | Pallets (including pallet spare parts, accessories and equipment) | 208 and 209 |
| D02 | Containers (including container spare parts, accessories and equipment) | 210 and 211 |
| D03 | Means of road, rail, air, sea and inland waterway transport | 212 |
| D04 | Personal effects and goods for sports purposes imported by travelers | 219 |
| D05 | Welfare material for seafarers | 220 |
| D06 | Disaster relief material | 221 |
| D07 | Medical, surgical and laboratory equipment | 222 |
| D08 | Animals (twelve months or more) | 223 |
| D09 | Goods for use in frontier zone | 224 |
| D10 | Sound, image or data carrying media | 225 |
| D11 | Publicity material | 225 |
| D12 | Professional equipment | 226 |
| D13 | Pedagogic material and scientific equipment | 227 |
| D14 | Packings, full | 228 |
| D15 | Packings, empty | 228 |
| D16 | Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles | 229 |
| D17 | Special tools and instruments | 230 |
| D18 | Goods subject to tests, experiments or demonstrations. | 231(a) |
| D19 | Goods, subject to satisfactory acceptance tests, provided for in a sales contract | 231(b) |
| D20 | Goods used to carry out tests, experiments or demonstrations without financial gain (six months). | 231(c) |
| D21 | Samples | 232 |
| D22 | Replacement means of production (six months) | 233 |
| D23 | Goods for events or for sale | 234(1) |
| D24 | Goods for approval (six months) | 234(2) |
| D25 | Works of art, collectors' items and antiques | 234(3)(a) |
| D26 | Goods other than newly manufactured ones imported with a view to their sale by auction | 234(3)(b) |
| D27 | Spare parts, accessories and equipment | 235 |
| D28 | Goods imported in particular situations having no economic effect | 236(b) |
| D29 | Goods imported for a period not exceeding three months | 236(a) |
| D30 | Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory. | 216 |
| D51 | Temporary admission with partial relief from import duty | 206 |

Code

Description

Article No

D01

Pallets (including pallet spare parts, accessories and equipment)

208 and 209

D02

Containers (including container spare parts, accessories and equipment)

210 and 211

D03

Means of road, rail, air, sea and inland waterway transport

212

D04

Personal effects and goods for sports purposes imported by travelers

219

D05

Welfare material for seafarers

220

D06

Disaster relief material

221

D07

Medical, surgical and laboratory equipment

222

D08

Animals (twelve months or more)

223

D09

Goods for use in frontier zone

224

D10

Sound, image or data carrying media

225

D11

Publicity material

225

D12

Professional equipment

226

D13

Pedagogic material and scientific equipment

227

D14

Packings, full

228

D15

Packings, empty

228

D16

Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles

229

D17

Special tools and instruments

230

D18

Goods subject to tests, experiments or demonstrations.

231(a)

D19

Goods, subject to satisfactory acceptance tests, provided for in a sales contract

231(b)

D20

Goods used to carry out tests, experiments or demonstrations without financial gain (six months).

231(c)

D21

Samples

232

D22

Replacement means of production (six months)

233

D23

Goods for events or for sale

234(1)

D24

Goods for approval (six months)

234(2)

D25

Works of art, collectors' items and antiques

234(3)(a)

D26

Goods other than newly manufactured ones imported with a view to their sale by auction

234(3)(b)

D27

Spare parts, accessories and equipment

235

D28

Goods imported in particular situations having no economic effect

236(b)

D29

Goods imported for a period not exceeding three months

236(a)

D30

Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory.

216

D51

Temporary admission with partial relief from import duty

206

Agricultural products

| Code | Description |
| --- | --- |
| Import | |
| E01 | Use of the unit price for the determination of the customs value for certain perishable goods (Article 74(2)(c) of the Code and Article 142(6)) |
| E02 | Standard import values (for example: Regulation (EU) No 543/2011) (*2)
   (*3) |

Code

Description

Import

E01

Use of the unit price for the determination of the customs value for certain perishable goods (Article 74(2)(c) of the Code and Article 142(6))

E02

Standard import values (for example: Regulation (EU) No 543/2011) (*2)
   (*3)

Other

| Code | Description |
| --- | --- |
| | Import |
| F01 | Relief from import duties for returned goods (Article 203 of the Code) |
| F02 | Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods) |
| F03 | Relief from import duties for returned goods (Special circumstances provided for in Article 158(3) of Delegated Regulation (EU) 2015/2446 repair or restoration) |
| F04 | Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205(1) of the Code) |
| F05 | Relief from import duties and from VAT and/or excise duties for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC) |
| F06 | A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC. |
| F07 | Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the Code (Article 205(2) of the Code) |
| F15 | Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code) |
| F16 | Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union. |
| F21 | Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that state |
| F22 | Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union on board factory-ships registered or recorded in a Member State and flying the flag of the state |
| F44 | Release for free circulation of processed products when Article 86(3) of Code) is to be applied |
| F45 | Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC (*4)) |
| F46 | Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the Code |
| F47 | Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code |
| F48 | Import under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC. |
| F49 | Import under the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of Directive 2006/112/EC. |

Code

Description

Import

F01

Relief from import duties for returned goods (Article 203 of the Code)

F02

Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)

F03

Relief from import duties for returned goods (Special circumstances provided for in Article 158(3) of Delegated Regulation (EU) 2015/2446 repair or restoration)

F04

Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205(1) of the Code)

F05

Relief from import duties and from VAT and/or excise duties for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC)

F06

A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC.

F07

Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the Code (Article 205(2) of the Code)

F15

Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code)

F16

Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union.

F21

Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that state

F22

Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union on board factory-ships registered or recorded in a Member State and flying the flag of the state

F44

Release for free circulation of processed products when Article 86(3) of Code) is to be applied

F45

Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC (*4))

F46

Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the Code

F47

Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code

F48

Import under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.

F49

Import under the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of Directive 2006/112/EC.

2/1.   Simplified declaration/Previous document

This data element consists of alphanumeric codes.

Each code has three components. The first component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The second component (an..35) represents the data needed to recognise that document, either its identification number or another recognisable reference. The third component (an..5) is used to identify which item of the previous document is being referred to.

Where a paper-based customs declaration is lodged, the three components are separated by dashes (-).

1.   The first component (an..3)

Choose the abbreviation for the document from the ‘list of abbreviations for documents’ below.

List of abbreviations for documents

(numeric codes extracted from the 2014b UN Directories for electronic data interchange for administration, commerce and transport: List of code for data element 1001, Document/message name, coded.)

| Container list | 235 |
| --- | --- |
| Delivery note | 270 |
| Packing list | 271 |
| Proforma invoice | 325 |
| Temporary storage declaration | 337 |
| Entry summary declaration | 355 |
| Commercial invoice | 380 |
| House waybill | 703 |
| Master bill of lading | 704 |
| Bill of lading | 705 |
| House bill of lading | 714 |
| Rail consignment note | 720 |
| Road consignment note | 730 |
| Air waybill | 740 |
| Master air waybill | 741 |
| Despatch note (post parcels) | 750 |
| Multimodal/combined transport document | 760 |
| Cargo manifest | 785 |
| Bordereau | 787 |
| Union/common transit declaration — Mixed consignments (T) | 820 |
| External Union/common transit declaration (T1) | 821 |
| Internal Union/common transit declaration (T2) | 822 |
| Control document T5 | 823 |
| Proof of the customs status of Union goods T2L | 825 |
| TIR carnet | 952 |
| ATA carnet | 955 |
| Reference/date of entry in the declarant’s records | CLE |
| Information sheet INF3 | IF3 |
| Cargo manifest — simplified procedure | MNS |
| Declaration/notification MRN | MRN |
| Internal Union transit Declaration — Article 227 of the Code | T2F |
| Proof of the customs status of Union goods T2LF | T2G |
| T2M proof | T2M |
| Simplified declaration | SDE |
| Other | ZZZ |

Container list

235

Delivery note

270

Packing list

271

Proforma invoice

325

Temporary storage declaration

337

Entry summary declaration

355

Commercial invoice

380

House waybill

703

Master bill of lading

704

Bill of lading

705

House bill of lading

714

Rail consignment note

720

Road consignment note

730

Air waybill

740

Master air waybill

741

Despatch note (post parcels)

750

Multimodal/combined transport document

760

Cargo manifest

785

Bordereau

787

Union/common transit declaration — Mixed consignments (T)

820

External Union/common transit declaration (T1)

821

Internal Union/common transit declaration (T2)

822

Control document T5

823

Proof of the customs status of Union goods T2L

825

TIR carnet

952

ATA carnet

955

Reference/date of entry in the declarant’s records

CLE

Information sheet INF3

IF3

Cargo manifest — simplified procedure

MNS

Declaration/notification MRN

MRN

Internal Union transit Declaration — Article 227 of the Code

T2F

Proof of the customs status of Union goods T2LF

T2G

T2M proof

T2M

Simplified declaration

SDE

Other

ZZZ

Code ‘CLE’, included in this list stands for ‘date and reference of the entry in the declarant’s records’. (Article 182(1) of the Code). The date is coded as follows: yyyymmdd.

2.   The second component (an..35)

The identification number or another recognisable reference of the document is inserted here.

In case the MRN is referred to as previous document, the reference number shall have the following structure:

| Field | Content | Format | Examples |
| --- | --- | --- | --- |
| 1 | Last two digits of year of formal acceptance of the declaration (YY) | n2 | 15 |
| 2 | Identifier of the country where the declaration /proof of the customs status of Union goods/ notification is lodged (alpha 2 country code) | a2 | RO |
| 3 | Unique identifier for message per year and country | an 12 | 9876AB889012 |
| 4 | Procedure identifier | a1 | B |
| 5 | Check digit | an1 | 5 |

Field

Content

Format

Examples

1

Last two digits of year of formal acceptance of the declaration (YY)

n2

15

2

Identifier of the country where the declaration /proof of the customs status of Union goods/ notification is lodged (alpha 2 country code)

a2

RO

3

Unique identifier for message per year and country

an 12

9876AB889012

4

Procedure identifier

a1

B

5

Check digit

an1

5

Fields 1 and 2 as explained above.

Field 3 shall be filled in with an identifier for the message concerned. The way that field is used is under the responsibility of national administrations but each message handled during one year within the given country must have a unique number in relation to the procedure concerned.

National administrations that want to have the reference number of the competent customs office included in the MRN, may use up to the first 6 characters to represent it.

Field 4 shall be filled in with an identifier of the procedure as defined in the table below.

Field 5 shall be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN.

Codes to be used in field 4 Procedure identifier:

| Code | Procedure | Corresponding columns in the table of Title I, Chapter 2 to Delegated Regulation (EU) 2015/2446 |
| --- | --- | --- |
| A | Export only | B1, B2, B3 or C1 |
| B | Export and exit summary declaration | Combinations of A1 or A2, with B1, B2, B3 or C1 |
| C | Exit summary declaration only | A1 or A2 |
| D | Re-export notification | A3 |
| E | Dispatch of goods in relation with special fiscal territories | B4 |
| J | Transit declaration only | D1, D2 or D3 |
| K | Transit declaration and exit summary declaration | Combinations of D1, D2 or D3 with A1 or A2 |
| L | Transit declaration and entry summary declaration | Combinations of D1, D2 or D3 with F1a, F2a, F3a, F4a or F5 |
| M | Proof of the customs status of Union goods/Customs goods manifest | E1, E2 |
| R | Import declaration only | H1, H2, H3, H4, H6, H7 (*5) or I1 |
| S | Import declaration and entry summary declaration | Combinations of H1, H2, H3, H4, H6, H7 (*5) or I1 with F1a, F2a, F3a, F4a or F5 |
| T | Entry summary declaration only | F1a, F1b, F1c, F1d, F2a, F2b, F2c, F2d, F3a, F3b, F4a, F4b, F4c or F5 |
| V | Introduction of goods in relation with special fiscal territories | H5 |

Code

Procedure

Corresponding columns in the table of Title I, Chapter 2 to Delegated Regulation (EU) 2015/2446

A

Export only

B1, B2, B3 or C1

B

Export and exit summary declaration

Combinations of A1 or A2, with B1, B2, B3 or C1

C

Exit summary declaration only

A1 or A2

D

Re-export notification

A3

E

Dispatch of goods in relation with special fiscal territories

B4

J

Transit declaration only

D1, D2 or D3

K

Transit declaration and exit summary declaration

Combinations of D1, D2 or D3 with A1 or A2

L

Transit declaration and entry summary declaration

Combinations of D1, D2 or D3 with F1a, F2a, F3a, F4a or F5

M

Proof of the customs status of Union goods/Customs goods manifest

E1, E2

R

Import declaration only

H1, H2, H3, H4, H6, H7 (*5) or I1

S

Import declaration and entry summary declaration

Combinations of H1, H2, H3, H4, H6, H7 (*5) or I1 with F1a, F2a, F3a, F4a or F5

T

Entry summary declaration only

F1a, F1b, F1c, F1d, F2a, F2b, F2c, F2d, F3a, F3b, F4a, F4b, F4c or F5

V

Introduction of goods in relation with special fiscal territories

H5

3.   The third component (n..5)

The item number of the goods concerned as provided in D.E. 1/6. Goods item number on the summary declaration or previous document.

Examples:

| — | The declaration item concerned was the 5th item on the T1 transit document (previous document) to which the office of destination has assigned the number ‘238 544’. The code will therefore be ‘821-238544-5’. (‘821’ for the transit procedure, ‘238544’ for the document's registration number (or the MRN for the NCTS operations) and ‘5’ for the item number). |
| --- | --- |

—

The declaration item concerned was the 5th item on the T1 transit document (previous document) to which the office of destination has assigned the number ‘238 544’. The code will therefore be ‘821-238544-5’. (‘821’ for the transit procedure, ‘238544’ for the document's registration number (or the MRN for the NCTS operations) and ‘5’ for the item number).

| — | Goods were declared through a simplified declaration. The MRN ‘16DE9876AB889012R1’ has been allocated. In the supplementary declaration, the code will therefore be ‘SDE-16DE9876AB889012R1’. (‘SDE’ for the simplified declaration, ‘16DE9876AB889012R1’ for the MRN of the document). |
| --- | --- |

—

Goods were declared through a simplified declaration. The MRN ‘16DE9876AB889012R1’ has been allocated. In the supplementary declaration, the code will therefore be ‘SDE-16DE9876AB889012R1’. (‘SDE’ for the simplified declaration, ‘16DE9876AB889012R1’ for the MRN of the document).

If the above document is drawn up using the paper-based customs declaration (SAD), the abbreviation will comprise the codes specified for the first subdivision of D.E. 1/1 Declaration type (IM, CO and EU).

Where, in the case of paper-based transit declarations, more than one reference has to be entered, and the Member States provide that a coded information shall be used, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.

2/2.   Additional information

A five-digit code is used to encode additional information of a customs nature. This code follows the additional information unless the Union law provides for the code to be used in place of the text.

Example: Where the declarant and the consignor are the same person, code 00300 shall be entered.

The Union law provides for certain additional information to be entered in data elements other than D.E. 2/2 Additional information. However, such additional information should be coded according to the same rules as the information to be specifically entered in D.E. 2/2 Additional information.

Additional information - code XXXXX

General category — Code 0xxxx

| Legal basis | Subject | Additional information | Code |
| --- | --- | --- | --- |
| Article 163 of Delegated Regulation (EU) 2015/2446 | Application for authorisation for the use of a special procedure other than transit based on the customs declaration | ‘Simplified authorisation’ | 00100 |
| Title II of Annex D to Delegated Regulation (EU) 2015/2446 | Several occurrences of documents or parties. | ‘Various’ | 00200 |
| Title II of Annex D to Delegated Regulation (EU) 2015/2446 | Identity between declarant and consignor | ‘Consignor’ | 00300 |
| Title II of Annex D to Delegated Regulation (EU) 2015/2446 | Identity between declarant and exporter | ‘Exporter’ | 00400 |
| Title II of Annex D to Delegated Regulation (EU) 2015/2446 | Identity between declarant and importer | ‘Importer’ | 00500 |
| Article 176(1)(c) and Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446 | Discharge of inward processing | ‘IP’ and the relevant authorisation number or INF number’ | 00700 |
| Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446 | Discharge of inward processing (specific commercial policy measures) | ‘IP CPM’ | 00800 |
| Article 238 of Delegated Regulation (EU) 2015/2446 | Discharge of temporary admission | ‘TA’ and the relevant authorisation number | 00900 |

Legal basis

Subject

Additional information

Code

Article 163 of Delegated Regulation (EU) 2015/2446

Application for authorisation for the use of a special procedure other than transit based on the customs declaration

‘Simplified authorisation’

00100

Title II of Annex D to Delegated Regulation (EU) 2015/2446

Several occurrences of documents or parties.

‘Various’

00200

Title II of Annex D to Delegated Regulation (EU) 2015/2446

Identity between declarant and consignor

‘Consignor’

00300

Title II of Annex D to Delegated Regulation (EU) 2015/2446

Identity between declarant and exporter

‘Exporter’

00400

Title II of Annex D to Delegated Regulation (EU) 2015/2446

Identity between declarant and importer

‘Importer’

00500

Article 176(1)(c) and Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446

Discharge of inward processing

‘IP’ and the relevant authorisation number or INF number’

00700

Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446

Discharge of inward processing (specific commercial policy measures)

‘IP CPM’

00800

Article 238 of Delegated Regulation (EU) 2015/2446

Discharge of temporary admission

‘TA’ and the relevant authorisation number

00900

On import: Code 1xxxx

| Legal basis | Subject | Additional information | Code |
| --- | --- | --- | --- |
| Title II of Annex D to Delegated Regulation (EU) 2015/2446 | Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of entry summary declarations, where the consignee details are unknown. | ‘Consignee unknown’ | 10 600 |

Legal basis

Subject

Additional information

Code

Title II of Annex D to Delegated Regulation (EU) 2015/2446

Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of entry summary declarations, where the consignee details are unknown.

‘Consignee unknown’

10 600

Other: Code 4xxxx

| Legal basis | Subject | Additional information | Code |
| --- | --- | --- | --- |
| Article 123 of Delegated Regulation (EU) 2015/2446 | Request for a longer period of validity of the proof of the customs status of Union goods | ‘Longer period of validity of the proof of the customs status of Union goods’ | 40 100 |

Legal basis

Subject

Additional information

Code

Article 123 of Delegated Regulation (EU) 2015/2446

Request for a longer period of validity of the proof of the customs status of Union goods

‘Longer period of validity of the proof of the customs status of Union goods’

40 100

2/3.   Documents produced, certificates and authorisations, additional references

Documents produced, certificates and authorisations, additional references

| (a) | Union or international documents, certificates and authorisations produced in support of the declaration, and additional references must be entered in the form of a code defined in Title I, followed either by an identification number or another recognisable reference. The list of documents, certificates and authorisations, and of additional references and their respective codes can be found in the TARIC database. |
| --- | --- |

(a)

Union or international documents, certificates and authorisations produced in support of the declaration, and additional references must be entered in the form of a code defined in Title I, followed either by an identification number or another recognisable reference. The list of documents, certificates and authorisations, and of additional references and their respective codes can be found in the TARIC database.

| (b) | National documents, certificates and authorisations produced in support of the declaration, and additional references must be entered in the form of a code as defined in Title I (Ex: 2123, 34d5), possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State’s own nomenclature. |
| --- | --- |

(b)

National documents, certificates and authorisations produced in support of the declaration, and additional references must be entered in the form of a code as defined in Title I (Ex: 2123, 34d5), possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State’s own nomenclature.

2/7.   Identification of warehouse

Identification of warehouse

The code to be entered has the following two-part structure:

| — | The character identifying the type of warehouse:






  R | Public customs warehouse type I |
| --- | --- | --- |
| S | Public customs warehouse type II |
| T | Public customs warehouse type III |
| U | Private customs warehouse |
| V | Storage facilities for the temporary storage of goods |
| Y | Non-customs warehouse |
| Z | Free zone |

—

The character identifying the type of warehouse:

R

Public customs warehouse type I

S

Public customs warehouse type II

T

Public customs warehouse type III

U

Private customs warehouse

V

Storage facilities for the temporary storage of goods

Y

Non-customs warehouse

Z

Free zone

| — | The identification number allocated by the Member State when issuing the authorisation in cases where such an authorisation is issued |
| --- | --- |

—

The identification number allocated by the Member State when issuing the authorisation in cases where such an authorisation is issued

3/1.   Exporter

Exporter

In the case of groupage consignments, where paper-based customs declarations are used, and the Member States provide for the use of coded information, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.

3/2.   Exporter identification no

Exporter identification no

The EORI number is structured as follows:

| Field | Content | Format |
| --- | --- | --- |
| 1 | Identifier of the Member State (country code) | a2 |
| 2 | Unique identifier in a Member State | an..15 |

Field

Content

Format

1

Identifier of the Member State (country code)

a2

2

Unique identifier in a Member State

an..15

Country code: The country code as defined in Title I regarding the country code of D.E. 3/1 Exporter shall be used.

The structure of a third country unique identification number which has been made available to the Union is as follows:

| Field | Content | Format |
| --- | --- | --- |
| 1 | Country code | a2 |
| 2 | Unique identification number in a third country | an..15 |

Field

Content

Format

1

Country code

a2

2

Unique identification number in a third country

an..15

3/21.   Representative status code

Representative status code

Insert one of the following codes (n1) before the full name and address to designate the status of the representative:

| 2 | Representative (direct representation within the meaning of Article 18(1) of the Code) |
| --- | --- |
| 3 | Representative (indirect representation within the meaning of Article 18(1) of the Code). |

2

Representative (direct representation within the meaning of Article 18(1) of the Code)

3

Representative (indirect representation within the meaning of Article 18(1) of the Code).

Where this data element is printed on a paper document, it will be in square brackets (Ex: [2] or [3])

3/37.   Additional supply chain actor(s) identification no

Additional supply chain actor(s) identification no

This data element consists of two components:

1.   Role code

Role code

The following parties can be declared:

| Role Code | Party | Description |
| --- | --- | --- |
| CS | Consolidator | Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator's activity by dividing the consolidated consignment into its original components |
| FW | Freight Forwarder | Party undertaking forwarding of goods |
| MF | Manufacturer | Party which manufactures goods |
| WH | Warehouse Keeper | Party taking responsibility for goods entered into a warehouse |

Role Code

Party

Description

CS

Consolidator

Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator's activity by dividing the consolidated consignment into its original components

FW

Freight Forwarder

Party undertaking forwarding of goods

MF

Manufacturer

Party which manufactures goods

WH

Warehouse Keeper

Party taking responsibility for goods entered into a warehouse

2.   Identification no of the party

Identification no

The structure of that number corresponds to the structure as specified for D.E. 3/2 Exporter identification no.

o

3/40.   Additional fiscal references identification no

Additional fiscal references identification no

This data element consists of two components:

1.   Role code

Role code

The following parties can be declared:

| Role Code | Party | Description |
| --- | --- | --- |
| FR1 | Importer | Person or persons designated or recognised as liable for the payment of value added tax by the Member State of importation in accordance with Article 201 of Directive 2006/112/EC |
| FR2 | Customer | Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in accordance with Article 200 of Directive 2006/112/EC |
| FR3 | Tax representative | Tax representative liable for the payment of value added tax in the Member State of importation appointed by the importer |
| FR4 | Holder of the deferred payment authorisation | The taxable person or the person liable for payment or another person that has received deferment of payment in accordance with Article 211 of Directive 2006/112/EC |
| FR5 | Vendor (IOSS) | Taxable person making use of the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC and holder of the VAT identification number referred to in Article 369q therein |
| FR7 | Taxable person or of the person liable for payment of VAT | VAT identification number of the taxable person or of the person liable for payment of VAT where the payment of VAT is postponed in accordance with Article 211 second subparagraph of Directive 2006/112/EC. |

Role Code

Party

Description

FR1

Importer

Person or persons designated or recognised as liable for the payment of value added tax by the Member State of importation in accordance with Article 201 of Directive 2006/112/EC

FR2

Customer

Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in accordance with Article 200 of Directive 2006/112/EC

FR3

Tax representative

Tax representative liable for the payment of value added tax in the Member State of importation appointed by the importer

FR4

Holder of the deferred payment authorisation

The taxable person or the person liable for payment or another person that has received deferment of payment in accordance with Article 211 of Directive 2006/112/EC

FR5

Vendor (IOSS)

Taxable person making use of the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC and holder of the VAT identification number referred to in Article 369q therein

FR7

Taxable person or of the person liable for payment of VAT

VAT identification number of the taxable person or of the person liable for payment of VAT where the payment of VAT is postponed in accordance with Article 211 second subparagraph of Directive 2006/112/EC.

2.   The value added tax identification number is structured as follows:

The value added tax identification number is structured as follows:

| Field | Content | Format |
| --- | --- | --- |
| 1 | Identifier of the Member State of issue (ISO code 3166 – alpha 2; Greece may use EL) | a2 |
| 2 | Individual number attributed by Member States for the identification of taxable persons referred to in Article 214 of Directive 2006/112/EC | an..15 |

Field

Content

Format

1

Identifier of the Member State of issue (ISO code 3166 – alpha 2; Greece may use EL)

a2

2

Individual number attributed by Member States for the identification of taxable persons referred to in Article 214 of Directive 2006/112/EC

an..15

4/1.   Delivery terms

Delivery terms

The codes and statements to be entered, as appropriate, in the first two subdivisions are as follows:

| First subdivision | Meaning | Second subdivision |
| --- | --- | --- |
| Incoterms code | Incoterms — ICC/ECE | Place to be specified |
| Codes applicable for all modes of transport |
| EXW (Incoterms 2010
  or Incoterms 2020) | Ex works | Named place of delivery |
| FCA (Incoterms 2010
  or Incoterms 2020) | Free carrier | Named place of delivery |
| CPT (Incoterms 2010
  or Incoterms 2020) | Carriage paid to | Named place of destination |
| CIP (Incoterms 2010
  or Incoterms 2020) | Carriage and insurance paid to | Named place of destination |
| DAT (Incoterms 2010) | Delivered at terminal | Named terminal at port or place of destination |
| DPU (Incoterms 2020) | Delivered at place unloaded | Named place of destination |
| DAP (Incoterms 2010
  or Incoterms 2020) | Delivered at place | Named place of destination |
| DDP (Incoterms 2010
  or Incoterms 2020) | Delivered duty paid | Named place of destination |
| Codes applicable for sea and inland waterway transport |
| FAS (Incoterms 2010
  or Incoterms 2020) | Free along ship | Named port of shipment |
| FOB (Incoterms 2010
  or Incoterms 2020) | Free on board | Named port of shipment |
| CFR (Incoterms 2010
  or Incoterms 2020) | Cost and freight | Named port of destination |
| CIF (Incoterms 2010
  or 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 |

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

EXW (Incoterms 2010

or Incoterms 2020)

Ex works

Named place of delivery

FCA (Incoterms 2010

or Incoterms 2020)

Free carrier

Named place of delivery

CPT (Incoterms 2010

or Incoterms 2020)

Carriage paid to

Named place of destination

CIP (Incoterms 2010

or Incoterms 2020)

Carriage and insurance paid to

Named place of destination

DAT (Incoterms 2010)

Delivered at terminal

Named terminal at port or place of destination

DPU (Incoterms 2020)

Delivered at place unloaded

Named place of destination

DAP (Incoterms 2010

or Incoterms 2020)

Delivered at place

Named place of destination

DDP (Incoterms 2010

or Incoterms 2020)

Delivered duty paid

Named place of destination

Codes applicable for sea and inland waterway transport

Codes applicable for sea and inland waterway transport

FAS (Incoterms 2010

or Incoterms 2020)

Free along ship

Named port of shipment

FOB (Incoterms 2010

or Incoterms 2020)

Free on board

Named port of shipment

CFR (Incoterms 2010

or Incoterms 2020)

Cost and freight

Named port of destination

CIF (Incoterms 2010

or 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

4/3.   Calculation of taxes — Tax type

Calculation of taxes — Tax type

The codes applicable are given below:

| A00 | Import duty |
| --- | --- |
| A30 | Definitive antidumping duties |
| A35 | Provisional antidumping duties |
| A40 | Definitive countervailing duties |
| A45 | Provisional countervailing duties |
| B00 | VAT |
| C00 | Export duty |
| E00 | Duties collected on behalf of other countries |

A00

Import duty

A30

Definitive antidumping duties

A35

Provisional antidumping duties

A40

Definitive countervailing duties

A45

Provisional countervailing duties

B00

VAT

C00

Export duty

E00

Duties collected on behalf of other countries

4/8.   Calculation of taxes — Method of payment

Calculation of taxes — Method of payment

The following codes may be used by the Member States:

| A | Payment in cash |
| --- | --- |

A

Payment in cash

| B | Payment by credit card |
| --- | --- |

B

Payment by credit card

| C | Payment by cheque |
| --- | --- |

C

Payment by cheque

| D | Other (e. g. direct debit to agent’s cash account) |
| --- | --- |

D

Other (e. g. direct debit to agent’s cash account)

| E | Deferred or postponed payment |
| --- | --- |

E

Deferred or postponed payment

| G | Postponed payment — VAT system (Article 211 of Directive 2006/112/EC) |
| --- | --- |

G

Postponed payment — VAT system (Article 211 of Directive 2006/112/EC)

| H | Electronic credit transfer |
| --- | --- |

H

Electronic credit transfer

| J | Payment through post office administration (postal consignments) or other public sector or government department |
| --- | --- |

J

Payment through post office administration (postal consignments) or other public sector or government department

| K | Excise credit or rebate |
| --- | --- |

K

Excise credit or rebate

| P | From agent’s cash account |
| --- | --- |

P

From agent’s cash account

| R | Guarantee of the amount payable |
| --- | --- |

R

Guarantee of the amount payable

| S | Individual guarantee account |
| --- | --- |

S

Individual guarantee account

| T | From agent’s guarantee account |
| --- | --- |

T

From agent’s guarantee account

| U | From agent’s guarantee — standing authority |
| --- | --- |

U

From agent’s guarantee — standing authority

| V | From agent’s guarantee — individual authority |
| --- | --- |

V

From agent’s guarantee — individual authority

| O | Guarantee lodged with Intervention Agency. |
| --- | --- |

O

Guarantee lodged with Intervention Agency.

4/9.   Additions and deductions

Additions and deductions

Additions (As defined under Articles 70 and 71 of the Code):

(As defined under Articles 70 and 71 of the Code):

| AB | Commissions and brokerage, except buying commissions |
| --- | --- |
| AD | Containers and packing |
| AE | Materials, components, parts and similar items incorporated in the imported goods |
| AF | Tools, dies, moulds and similar items used in the production of the imported goods |
| AG | Materials consumed in the production of the imported goods |
| AH | Engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the European Union and necessary for the production of the imported goods |
| AI | Royalties and license fees |
| AJ | Proceeds of any subsequent resale, disposal or use accruing to the seller |
| AK | Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union |
| AL | Indirect payments and other payments (Article 70 of the code) |
| AN | Additions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446 |

AB

Commissions and brokerage, except buying commissions

AD

Containers and packing

AE

Materials, components, parts and similar items incorporated in the imported goods

AF

Tools, dies, moulds and similar items used in the production of the imported goods

AG

Materials consumed in the production of the imported goods

AH

Engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the European Union and necessary for the production of the imported goods

AI

Royalties and license fees

AJ

Proceeds of any subsequent resale, disposal or use accruing to the seller

AK

Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union

AL

Indirect payments and other payments (Article 70 of the code)

AN

Additions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446

Deductions (As defined under Articles 72 of the Code):

(As defined under Articles 72 of the Code):

| BA | Costs of transport after arrival at the place of introduction |
| --- | --- |
| BB | Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation |
| BC | Import duties or other charges payable in the Union for reason of the import or sale of goods |
| BD | Interest charges |
| BE | Charges for the right to reproduce the imported goods in the European Union |
| BF | Buying commissions |
| BG | Deductions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446 |

BA

Costs of transport after arrival at the place of introduction

BB

Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation

BC

Import duties or other charges payable in the Union for reason of the import or sale of goods

BD

Interest charges

BE

Charges for the right to reproduce the imported goods in the European Union

BF

Buying commissions

BG

Deductions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446

4/13.   Valuation indicators

Valuation indicators

The code comprises four digits, each of which being either a "0" or a "1".

Each "1" or "0" digit reflects whether or not a valuation indicator is relevant to the valuation of the goods concerned.

| 1st digit | : | Party relationship, whether there is price influence or not |
| --- | --- | --- |
| 2nd digit | : | Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code |
| 3rd digit | : | Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code. |
| 4th digit | : | The sale is subject to an arrangement under which part of the proceeds of any subsequent resale, disposal or use accrues directly or indirectly to the seller |
| Example | : | Goods subject to party relationship, but not to any of the other situations defined under 2nd, 3rd and 4th digits would entail the use of code combination "1000." |

1st digit

st

:

Party relationship, whether there is price influence or not

2nd digit

nd

:

Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code

3rd digit

rd

:

Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code.

4th digit

th

:

The sale is subject to an arrangement under which part of the proceeds of any subsequent resale, disposal or use accrues directly or indirectly to the seller

Example

:

Goods subject to party relationship, but not to any of the other situations defined under 2nd, 3rd and 4th digits would entail the use of code combination "1000."

4/16.   Valuation method

Valuation method

The provisions used to determine the customs value of imported goods are to be coded as follows:

| Code | Relevant Article of the Code | Method |
| --- | --- | --- |
| 1 | 70 | Transaction value of the imported goods |
| 2 | 74(2)a) | Transaction value of identical goods |
| 3 | 74(2)b) | Transaction value of similar goods |
| 4 | 74(2)c) | Deductive value method |
| 5 | 74(2)d) | Computed value method |
| 6 | 74(3) | Value based on the data available (‘fall-back’method |

Code

Relevant Article of the Code

Method

1

70

Transaction value of the imported goods

2

74(2)a)

Transaction value of identical goods

3

74(2)b)

Transaction value of similar goods

4

74(2)c)

Deductive value method

5

74(2)d)

Computed value method

6

74(3)

Value based on the data available (‘fall-back’method

4/17.   Preference

Preference

This information includes three-digit codes comprising a single-digit component from 1) and a two-digit component from 2).

The relevant codes are given below:

(1)   First digit of the code

| 1 | Tariff arrangement erga omnes |
| --- | --- |

1

Tariff arrangement erga omnes

| 2 | Generalised System of Preferences (GSP) |
| --- | --- |

2

Generalised System of Preferences (GSP)

| 3 | Tariff preferences other than those mentioned under code 2 |
| --- | --- |

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 |
| --- | --- |

4

Customs duties under the provisions of customs union agreements concluded by the European Union

(2)   Next two digits of the code

| 00 | None of the following |
| --- | --- |

00

None of the following

| 10 | Tariff suspension |
| --- | --- |

10

Tariff suspension

| 18 | Tariff suspension with certificate confirming the special nature of the product |
| --- | --- |

18

Tariff suspension with certificate confirming the special nature of the product

| 19 | Temporary suspension for products imported with an authorised release certificate EASA Form 1 or an equivalent certificate |
| --- | --- |

19

Temporary suspension for products imported with an authorised release certificate EASA Form 1 or an equivalent certificate

| 20 | Tariff quota (*6) |
| --- | --- |

20

Tariff quota (*6)

*6

| 25 | Tariff quota with certificate confirming the special nature of the product (*6) |
| --- | --- |

25

Tariff quota with certificate confirming the special nature of the product (*6)

*6

| 28 | Tariff quota following outward processing (*6) |
| --- | --- |

28

Tariff quota following outward processing (*6)

*6

| 50 | Certificate confirming the special nature of the product |
| --- | --- |

50

Certificate confirming the special nature of the product

5/23.   Location of goods

Location of goods

Use the ISO alpha 2 country codes used in field 1 of D.E. 3/1 Exporter.

For the type of location, use the codes specified below:

| A | Designated location |
| --- | --- |

A

Designated location

| B | Authorised place |
| --- | --- |

B

Authorised place

| C | Approved place |
| --- | --- |

C

Approved place

| D | Other |
| --- | --- |

D

Other

For the identification of the location use one of the identifiers below:

| Qualifier | Identifier | Description |
| --- | --- | --- |
| T | Postal code | Use the postal code with or without house number for the location concerned. |
| U | UN/LOCODE | UN/LOCODE as referred to in introductory note 13 number 4. |
| V | Customs office identifier | Use the codes specified under D.E. 1701000000 Customs office of exit |
| W | GNSS coordinates | Decimal degrees with negative numbers for South and West.
  Examples: 44.424896o/8.774792o or
  50.838068o/ 4.381508o |
| X | EORI number | Use the identification number as specified in the description for D.E. 3/2 Exporter identification no. In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned. |
| Y | Authorisation number | Enter the authorisation number of the location concerned, i.e. of the warehouse where the goods can be examined. In case the authorisation concerns more than one premises, the authorisation number shall be completed by an identifier unique for the location concerned. |
| Z | Address | Enter the address of the location concerned. |

Qualifier

Identifier

Description

T

Postal code

Use the postal code with or without house number for the location concerned.

U

UN/LOCODE

UN/LOCODE as referred to in introductory note 13 number 4.

V

Customs office identifier

Use the codes specified under D.E. 1701000000 Customs office of exit

W

GNSS coordinates

Decimal degrees with negative numbers for South and West.

Examples: 44.424896o/8.774792o or

o

o

50.838068o/ 4.381508o

o

o

X

EORI number

Use the identification number as specified in the description for D.E. 3/2 Exporter identification no. In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned.

o

Y

Authorisation number

Enter the authorisation number of the location concerned, i.e. of the warehouse where the goods can be examined. In case the authorisation concerns more than one premises, the authorisation number shall be completed by an identifier unique for the location concerned.

Z

Address

Enter the address of the location concerned.

In case code ‘X’ (EORI number) or ‘Y’(authorisation number) is used for the identification of the location, and there are several locations associated with the EORI number or the authorisation number concerned, an additional identifier can be used to enable the unambiguous identification of the location.

7/2.   Container

Container

The relevant codes are given below:

| 0 | Goods not transported in containers |
| --- | --- |

0

Goods not transported in containers

| 1 | Goods transported in containers |
| --- | --- |

1

Goods transported in containers

7/4.   Mode of transport at the border

Mode of transport at the border

The codes applicable are given below:

| Code | Description |
| --- | --- |
| 1 | Maritime transport |
| 2 | Rail transport |
| 3 | Road transport |
| 4 | Air transport |
| 5 | Mail (Active mode of transport unknown) |
| 7 | Fixed transport installations |
| 8 | Inland waterway transport |
| 9 | Mode unknown (i.e. own propulsion) |

Code

Description

1

Maritime transport

2

Rail transport

3

Road transport

4

Air transport

5

Mail (Active mode of transport unknown)

7

Fixed transport installations

8

Inland waterway transport

9

Mode unknown (i.e. own propulsion)

8/2.   Guarantee type

Guarantee type

Guarantee codes

The codes applicable are given below:

| Code | Description |
| --- | --- |
| 0 | For guarantee waiver (Article 95(2) of the Code) |
| 1 | For comprehensive guarantee (Article 89(5) of the Code) |
| 2 | For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code) |
| 3 | For individual guarantee in cash or other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required (Article 92(1)(a) of the Code |
| 4 | For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160) |
| 5 | For guarantee waiver where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in accordance with Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council (*7) (Article 89(9) of the Code) |
| I | For individual guarantee in another form which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid (Article 92(1)(c) of the Code) |
| 8 | For guarantee not required for certain public bodies (Article 89(7) of the Code) |
| B | For guarantee furnished for goods dispatched under TIR procedure |
| C | For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code) |
| D | For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(a) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) |
| E | For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(b) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) |
| F | For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) |
| G | For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(d) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) |
| H | For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code |

Code

Description

0

For guarantee waiver (Article 95(2) of the Code)

1

For comprehensive guarantee (Article 89(5) of the Code)

2

For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code)

3

For individual guarantee in cash or other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required (Article 92(1)(a) of the Code

4

For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160)

5

For guarantee waiver where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in accordance with Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council (*7) (Article 89(9) of the Code)

*7

I

For individual guarantee in another form which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid (Article 92(1)(c) of the Code)

8

For guarantee not required for certain public bodies (Article 89(7) of the Code)

B

For guarantee furnished for goods dispatched under TIR procedure

C

For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code)

D

For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(a) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)

E

For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(b) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)

F

For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)

G

For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(d) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)

H

For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code

TITLE III

TITLE III

Linguistic references and their codes

Linguistic references and their codes

Table of linguistic references and their codes

Table of linguistic references and their codes

| Linguistic references | Codes |
| --- | --- |
| — | BG Ограничена валидност |

Linguistic references

Codes

—

BG Ограничена валидност

| — | CS Omezená platnost |
| --- | --- |

—

CS Omezená platnost

| — | DA Begrænset gyldighed |
| --- | --- |

—

DA Begrænset gyldighed

| — | DE Beschränkte Geltung |
| --- | --- |

—

DE Beschränkte Geltung

| — | EE Piiratud kehtivus |
| --- | --- |

—

EE Piiratud kehtivus

| — | EL Περιορισμένη ισχύς |
| --- | --- |

—

EL Περιορισμένη ισχύς

| — | ES Validez limitada |
| --- | --- |

—

ES Validez limitada

| — | FR Validité limitée |
| --- | --- |

—

FR Validité limitée

| — | HR Ograničena valjanost |
| --- | --- |

—

HR Ograničena valjanost

| — | IT Validità limitata |
| --- | --- |

—

IT Validità limitata

| — | LV Ierobežots derīgums |
| --- | --- |

—

LV Ierobežots derīgums

| — | LT Galiojimas apribotas |
| --- | --- |

—

LT Galiojimas apribotas

| — | HU Korlátozott érvényű |
| --- | --- |

—

HU Korlátozott érvényű

| — | MT Validità limitata |
| --- | --- |

—

MT Validità limitata

| — | NL Beperkte geldigheid |
| --- | --- |

—

NL Beperkte geldigheid

| — | PL Ograniczona ważność |
| --- | --- |

—

PL Ograniczona ważność

| — | PT Validade limitada |
| --- | --- |

—

PT Validade limitada

| — | RO Validitate limitată |
| --- | --- |

—

RO Validitate limitată

| — | SL Omejena veljavnost |
| --- | --- |

—

SL Omejena veljavnost

| — | SK Obmedzená platnost' |
| --- | --- |

—

SK Obmedzená platnost'

| — | FI Voimassa rajoitetusti |
| --- | --- |

—

FI Voimassa rajoitetusti

| — | SV Begränsad giltighet |
| --- | --- |

—

SV Begränsad giltighet

| — | EN Limited validity |
| --- | --- |

—

EN Limited validity

Limited validity — 99200

| — | BG Освободено |
| --- | --- |

—

BG Освободено

| — | CS Osvobození |
| --- | --- |

—

CS Osvobození

| — | DA Fritaget |
| --- | --- |

—

DA Fritaget

| — | DE Befreiung |
| --- | --- |

—

DE Befreiung

| — | EE Loobutud |
| --- | --- |

—

EE Loobutud

| — | EL Απαλλαγή |
| --- | --- |

—

EL Απαλλαγή

| — | ES Dispensa |
| --- | --- |

—

ES Dispensa

| — | FR Dispense |
| --- | --- |

—

FR Dispense

| — | HR Oslobođeno |
| --- | --- |

—

HR Oslobođeno

| — | IT Dispensa |
| --- | --- |

—

IT Dispensa

| — | LV Derīgs bez zīmoga |
| --- | --- |

—

LV Derīgs bez zīmoga

| — | LT Leista neplombuoti |
| --- | --- |

—

LT Leista neplombuoti

| — | HU Mentesség |
| --- | --- |

—

HU Mentesség

| — | MT Tneħħija |
| --- | --- |

—

MT Tneħħija

| — | NL Vrijstelling |
| --- | --- |

—

NL Vrijstelling

| — | PL Zwolnienie |
| --- | --- |

—

PL Zwolnienie

| — | PT Dispensa |
| --- | --- |

—

PT Dispensa

| — | RO Dispensă |
| --- | --- |

—

RO Dispensă

| — | SL Opustitev |
| --- | --- |

—

SL Opustitev

| — | SK Upustenie |
| --- | --- |

—

SK Upustenie

| — | FI Vapautettu |
| --- | --- |

—

FI Vapautettu

| — | SV Befrielse |
| --- | --- |

—

SV Befrielse

| — | EN Waiver |
| --- | --- |

—

EN Waiver

Waiver — 99201

| — | BG Алтернативно доказателство |
| --- | --- |

—

BG Алтернативно доказателство

| — | CS Alternativní důkaz |
| --- | --- |

—

CS Alternativní důkaz

| — | DA Alternativt bevis |
| --- | --- |

—

DA Alternativt bevis

| — | DE Alternativnachweis |
| --- | --- |

—

DE Alternativnachweis

| — | EE Alternatiivsed tõendid |
| --- | --- |

—

EE Alternatiivsed tõendid

| — | EL Εναλλακτική απόδειξη |
| --- | --- |

—

EL Εναλλακτική απόδειξη

| — | ES Prueba alternativa |
| --- | --- |

—

ES Prueba alternativa

| — | FR Preuve alternative |
| --- | --- |

—

FR Preuve alternative

| — | HR Alternativni dokaz |
| --- | --- |

—

HR Alternativni dokaz

| — | IT Prova alternativa |
| --- | --- |

—

IT Prova alternativa

| — | LV Alternatīvs pierādījums |
| --- | --- |

—

LV Alternatīvs pierādījums

| — | LT Alternatyvusis įrodymas |
| --- | --- |

—

LT Alternatyvusis įrodymas

| — | HU Alternatív igazolás |
| --- | --- |

—

HU Alternatív igazolás

| — | MT Prova alternattiva |
| --- | --- |

—

MT Prova alternattiva

| — | NL Alternatief bewijs |
| --- | --- |

—

NL Alternatief bewijs

| — | PL Alternatywny dowód |
| --- | --- |

—

PL Alternatywny dowód

| — | PT Prova alternativa |
| --- | --- |

—

PT Prova alternativa

| — | RO Probă alternativă |
| --- | --- |

—

RO Probă alternativă

| — | SL Alternativno dokazilo |
| --- | --- |

—

SL Alternativno dokazilo

| — | SK Alternatívny dôkaz |
| --- | --- |

—

SK Alternatívny dôkaz

| — | FI Vaihtoehtoinen todiste |
| --- | --- |

—

FI Vaihtoehtoinen todiste

| — | SV Alternativt bevis |
| --- | --- |

—

SV Alternativt bevis

| — | EN Alternative proof |
| --- | --- |

—

EN Alternative proof

Alternative proof — 99202

| — | BG Различия: митническо учреждение, където са представени стоките ...... (наименование и държава) |
| --- | --- |

—

BG Различия: митническо учреждение, където са представени стоките ...... (наименование и държава)

| — | CS Nesrovnalosti: úřad, kterému bylo zboží předloženo ...... (název a země) |
| --- | --- |

—

CS Nesrovnalosti: úřad, kterému bylo zboží předloženo ...... (název a země)

| — | DA Forskelle: det sted, hvor varerne blev frembudt...... (navn og land) |
| --- | --- |

—

DA Forskelle: det sted, hvor varerne blev frembudt...... (navn og land)

| — | DE Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte ...... (Name und Land) |
| --- | --- |

—

DE Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte ...... (Name und Land)

| — | EE Erinevused: asutus, kuhu kaup esitati ....... (nimi ja riik) |
| --- | --- |

—

EE Erinevused: asutus, kuhu kaup esitati ....... (nimi ja riik)

| — | EL Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο ...... (Όνομα και χώρα) |
| --- | --- |

—

EL Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο ...... (Όνομα και χώρα)

| — | ES Diferencias: mercancías presentadas en la oficina...... (nombre y país) |
| --- | --- |

—

ES Diferencias: mercancías presentadas en la oficina...... (nombre y país)

| — | FR Différences: marchandises présentées au bureau...... (nom et pays) ...... (nom et pays) |
| --- | --- |

—

FR Différences: marchandises présentées au bureau...... (nom et pays) ...... (nom et pays)

| — | HR Razlike: carinarnica kojoj je roba podnesena ... (naziv i zemlja) |
| --- | --- |

—

HR Razlike: carinarnica kojoj je roba podnesena ... (naziv i zemlja)

| — | IT Differenze: ufficio al quale sono state presentate le merci ...... (nome e paese) |
| --- | --- |

—

IT Differenze: ufficio al quale sono state presentate le merci ...... (nome e paese)

| — | LV Atšķirības: muitas iestāde, kurā preces tika uzrādītas ...... (nosaukums un valsts) |
| --- | --- |

—

LV Atšķirības: muitas iestāde, kurā preces tika uzrādītas ...... (nosaukums un valsts)

| — | LT Skirtumai: įstaiga, kuriai pateiktos prekės ...... (pavadinimas ir valstybė) |
| --- | --- |

—

LT Skirtumai: įstaiga, kuriai pateiktos prekės ...... (pavadinimas ir valstybė)

| — | HU Eltérések: hivatal, ahol az áruk bemutatása megtörtént ... (név és ország) |
| --- | --- |

—

HU Eltérések: hivatal, ahol az áruk bemutatása megtörtént ... (név és ország)

| — | MT Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati ...... (isem u pajjiż) |
| --- | --- |

—

MT Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati ...... (isem u pajjiż)

| — | NL Verschillen: kantoor waar de goederen zijn aange- bracht ...... (naam en land) |
| --- | --- |

—

NL Verschillen: kantoor waar de goederen zijn aange- bracht ...... (naam en land)

| — | PL Niezgodności: urząd, w którym przedstawiono towar ...... (nazwa i kraj) |
| --- | --- |

—

PL Niezgodności: urząd, w którym przedstawiono towar ...... (nazwa i kraj)

| — | PT Diferenças: mercadorias apresentadas na estãncia ...... (nome e país) |
| --- | --- |

—

PT Diferenças: mercadorias apresentadas na estãncia ...... (nome e país)

| — | RO Diferențe: mărfuri prezentate la biroul vamal ...... (nume și țara) |
| --- | --- |

—

RO Diferențe: mărfuri prezentate la biroul vamal ...... (nume și țara)

| — | SL Razlike: urad, pri katerem je bilo blago predloženo ...... (naziv in država) |
| --- | --- |

—

SL Razlike: urad, pri katerem je bilo blago predloženo ...... (naziv in država)

| — | SK Rozdiely: úrad, ktorému bol tovar predložený ...... (názov a krajina). |
| --- | --- |

—

SK Rozdiely: úrad, ktorému bol tovar predložený ...... (názov a krajina).

| — | FI Muutos: toimipaikka, jossa tavarat esitetty ...... (nimi ja maa) |
| --- | --- |

—

FI Muutos: toimipaikka, jossa tavarat esitetty ...... (nimi ja maa)

| — | SV Avvikelse: tullkontor där varorna anmäldes ...... (namn och land) |
| --- | --- |

—

SV Avvikelse: tullkontor där varorna anmäldes ...... (namn och land)

| — | EN Differences: office where goods were presented ...... (name and country) |
| --- | --- |

—

EN Differences: office where goods were presented ...... (name and country)

Differences: office where goods were presented ...... (name and country) — 99 203

| — | BG Извеждането от ......... подлежи на ограничения или такси съгласно Регламент/Директива/Решение No ..., |
| --- | --- |

—

BG Извеждането от ......... подлежи на ограничения или такси съгласно Регламент/Директива/Решение No ...,

| — | CS Výstup ze ............... podléhá omezením nebo dávkám podle nařízení /směrnice/ rozhodnutí č ... |
| --- | --- |

—

CS Výstup ze ............... podléhá omezením nebo dávkám podle nařízení /směrnice/ rozhodnutí č ...

| — | DA Udpassage fra ............... undergivet restriktioner eller afgifter i henhold til forordning/direktiv/ afgørelse nr. ... |
| --- | --- |

—

DA Udpassage fra ............... undergivet restriktioner eller afgifter i henhold til forordning/direktiv/ afgørelse nr. ...

| — | DE Ausgang aus ...............- gemäß Verordnung/Richtlinie/ Beschluss Nr. ... Beschränkungen oder Abgaben unterworfen. |
| --- | --- |

—

DE Ausgang aus ...............- gemäß Verordnung/Richtlinie/ Beschluss Nr. ... Beschränkungen oder Abgaben unterworfen.

| — | EE ... territooriumilt väljumise suhtes kohaldatakse piir- anguid ja makse vastavalt määrusele/direktiivile/otsusele nr... |
| --- | --- |

—

EE ... territooriumilt väljumise suhtes kohaldatakse piir- anguid ja makse vastavalt määrusele/direktiivile/otsusele nr...

| — | EL Η έξοδος από ...... υποβάλλεται σε περιορισμούς ή σε επιβαρύνσεις από τον κανονισμό/την οδηγία/την απόφαση αριθ. ... |
| --- | --- |

—

EL Η έξοδος από ...... υποβάλλεται σε περιορισμούς ή σε επιβαρύνσεις από τον κανονισμό/την οδηγία/την απόφαση αριθ. ...

| — | ES Salida de ...... sometida a restricciones o imposiciones en virtud del (de la) Reglamento/Directiva/ Decisión no ... |
| --- | --- |

—

ES Salida de ...... sometida a restricciones o imposiciones en virtud del (de la) Reglamento/Directiva/ Decisión no ...

| — | FR Sortie de...... soumise à des restrictions ou à des impositions par le Règlement ou la directive/ décision no ... |
| --- | --- |

—

FR Sortie de...... soumise à des restrictions ou à des impositions par le Règlement ou la directive/ décision no ...

| — | HR Izlaz iz ... podliježe ograničenjima ili pristojbama na temelju Uredbe/ Direktive/Odluke br. ... |
| --- | --- |

—

HR Izlaz iz ... podliježe ograničenjima ili pristojbama na temelju Uredbe/ Direktive/Odluke br. ...

| — | IT Uscita dalla ...............soggetta a restrizioni o ad imposizioni a norma del(la) regolamento/direttiva/ decisione n. ... |
| --- | --- |

—

IT Uscita dalla ...............soggetta a restrizioni o ad imposizioni a norma del(la) regolamento/direttiva/ decisione n. ...

| — | LV Izvešana no ............... piemērojot ierobežojumus vai maksājumus saskaņā ar Regulu/Direktīvu/Lēmumu Nr. ..., |
| --- | --- |

—

LV Izvešana no ............... piemērojot ierobežojumus vai maksājumus saskaņā ar Regulu/Direktīvu/Lēmumu Nr. ...,

| — | LT Išvežimui iš ............... taikomi apribojimai arba mokesčiai, nustatyti Reglamentu/ Direktyva/Sprendimu Nr...., |
| --- | --- |

—

LT Išvežimui iš ............... taikomi apribojimai arba mokesčiai, nustatyti Reglamentu/ Direktyva/Sprendimu Nr....,

| — | HU A kilépés ............... területéről a ... rendelet/ir¬ ányelv /határozat szerinti korlátozás vagy teher megfize- ésénekkötelezettsége alá esik |
| --- | --- |

—

HU A kilépés ............... területéről a ... rendelet/ir¬ ányelv /határozat szerinti korlátozás vagy teher megfize- ésénekkötelezettsége alá esik

| — | MT Ħruġ mill- ............... suġġett għall- restrizzjonijiet jew ħlasijiet taħt Regola/ Direttiva/Deċiżjoni Nru ... |
| --- | --- |

—

MT Ħruġ mill- ............... suġġett għall- restrizzjonijiet jew ħlasijiet taħt Regola/ Direttiva/Deċiżjoni Nru ...

| — | NL Bij uitgang uit de ..................zijn de beperkingen of heffingen van Verordening/ Richtlijn/Besluit nr. ... van toepassing. |
| --- | --- |

—

NL Bij uitgang uit de ..................zijn de beperkingen of heffingen van Verordening/ Richtlijn/Besluit nr. ... van toepassing.

| — | PL Wyprowadzenie z ............... podlega ograniczeniom lub opłatom zgodnie z rozporządzeniem/dyrektywą/decyzją nr ... |
| --- | --- |

—

PL Wyprowadzenie z ............... podlega ograniczeniom lub opłatom zgodnie z rozporządzeniem/dyrektywą/decyzją nr ...

| — | PT Saída da ............... sujeita a restrições ou a imposições pelo(a) Regulamento/ Directiva/Decisão n.o... |
| --- | --- |

—

PT Saída da ............... sujeita a restrições ou a imposições pelo(a) Regulamento/ Directiva/Decisão n.o...

| — | RO Ieșire din ...............supusă restricțiilor sau impo- zitelor prin Regulamentul/ Directiva/Decizia nr ... |
| --- | --- |

—

RO Ieșire din ...............supusă restricțiilor sau impo- zitelor prin Regulamentul/ Directiva/Decizia nr ...

| — | SL Iznos iz ............... zavezan omejitvam ali obveznim dajatvam na podlagi Uredbe/Direktive/ Odločbe št. ... |
| --- | --- |

—

SL Iznos iz ............... zavezan omejitvam ali obveznim dajatvam na podlagi Uredbe/Direktive/ Odločbe št. ...

| — | SK Výstup z ...............podlieha obmedzeniam alebo platbám podľa nariadenia/ smernice/rozhodnutia č .... |
| --- | --- |

—

SK Výstup z ...............podlieha obmedzeniam alebo platbám podľa nariadenia/ smernice/rozhodnutia č ....

| — | FI ............... vientiin sovelletaan asetuksen/direktii¬ vin/ päätöksen N:o ... mukaisia rajoituksia tai maksuja |
| --- | --- |

—

FI ............... vientiin sovelletaan asetuksen/direktii¬ vin/ päätöksen N:o ... mukaisia rajoituksia tai maksuja

| — | SV Utförsel från ............... underkastad restriktioner eller avgifter i enlighet med förordning/direktiv/beslut nr ... |
| --- | --- |

—

SV Utförsel från ............... underkastad restriktioner eller avgifter i enlighet med förordning/direktiv/beslut nr ...

| — | EN Exit from ............... subject to restrictions or charges under Regulation /Directive/Decision No ... |
| --- | --- |

—

EN Exit from ............... subject to restrictions or charges under Regulation /Directive/Decision No ...

Exit from ............... subject to restrictions or charges under Regulation/Directive/Decision No ... — 99 204

| — | BG Одобрен изпращач |
| --- | --- |

—

BG Одобрен изпращач

| — | CS Schválený odesílatel |
| --- | --- |

—

CS Schválený odesílatel

| — | DA Godkendt afsender |
| --- | --- |

—

DA Godkendt afsender

| — | DE Zugelassener Versender |
| --- | --- |

—

DE Zugelassener Versender

| — | EE Volitatud kaubasaatja |
| --- | --- |

—

EE Volitatud kaubasaatja

| — | EL Εγκεκριμένος αποστολέας |
| --- | --- |

—

EL Εγκεκριμένος αποστολέας

| — | ES Expedidor autorizado |
| --- | --- |

—

ES Expedidor autorizado

| — | FR Expéditeur agréé |
| --- | --- |

—

FR Expéditeur agréé

| — | HR Ovlašteni pošiljatelj |
| --- | --- |

—

HR Ovlašteni pošiljatelj

| — | IT Speditore autorizzato |
| --- | --- |

—

IT Speditore autorizzato

| — | LV Atzītais nosūtītājs |
| --- | --- |

—

LV Atzītais nosūtītājs

| — | LT Įgaliotasis siuntėjas |
| --- | --- |

—

LT Įgaliotasis siuntėjas

| — | HU Engedélyezett feladó |
| --- | --- |

—

HU Engedélyezett feladó

| — | MT Awtorizzat li jibgħat |
| --- | --- |

—

MT Awtorizzat li jibgħat

| — | NL Toegelaten afzender |
| --- | --- |

—

NL Toegelaten afzender

| — | PL Upoważniony nadawca |
| --- | --- |

—

PL Upoważniony nadawca

| — | PT Expedidor autorizado |
| --- | --- |

—

PT Expedidor autorizado

| — | RO Expeditor agreat |
| --- | --- |

—

RO Expeditor agreat

| — | SL Pooblaščeni pošiljatelj |
| --- | --- |

—

SL Pooblaščeni pošiljatelj

| — | SK Schválený odosielateľ |
| --- | --- |

—

SK Schválený odosielateľ

| — | FI Valtuutettu lähettäjä |
| --- | --- |

—

FI Valtuutettu lähettäjä

| — | SV Godkänd avsändare |
| --- | --- |

—

SV Godkänd avsändare

| — | EN Authorised consignor |
| --- | --- |

—

EN Authorised consignor

Authorised consignor — 99206

| — | BG Освободен от подпис |
| --- | --- |

—

BG Освободен от подпис

| — | CS Podpis se nevyžaduje |
| --- | --- |

—

CS Podpis se nevyžaduje

| — | DA Fritaget for underskrift |
| --- | --- |

—

DA Fritaget for underskrift

| — | DE Freistellung von der Unterschriftsleistung |
| --- | --- |

—

DE Freistellung von der Unterschriftsleistung

| — | EE Allkirjanõudest loobutud |
| --- | --- |

—

EE Allkirjanõudest loobutud

| — | EL Δεν απαιτείται υπογραφή |
| --- | --- |

—

EL Δεν απαιτείται υπογραφή

| — | ES Dispensa de firma |
| --- | --- |

—

ES Dispensa de firma

| — | FR Dispense de signature |
| --- | --- |

—

FR Dispense de signature

| — | HR Oslobođeno potpisa |
| --- | --- |

—

HR Oslobođeno potpisa

| — | IT Dispensa dalla firma |
| --- | --- |

—

IT Dispensa dalla firma

| — | LV Derīgs bez paraksta |
| --- | --- |

—

LV Derīgs bez paraksta

| — | LT Leista nepasirašyti |
| --- | --- |

—

LT Leista nepasirašyti

| — | HU Aláírás alól mentesítve |
| --- | --- |

—

HU Aláírás alól mentesítve

| — | MT Firma mhux meħtieġa |
| --- | --- |

—

MT Firma mhux meħtieġa

| — | NL Van ondertekening vrijgesteld |
| --- | --- |

—

NL Van ondertekening vrijgesteld

| — | PL Zwolniony ze składania podpisu |
| --- | --- |

—

PL Zwolniony ze składania podpisu

| — | PT Dispensada a assinatura |
| --- | --- |

—

PT Dispensada a assinatura

| — | RO Dispensă de semnătură |
| --- | --- |

—

RO Dispensă de semnătură

| — | SL Opustitev podpisa |
| --- | --- |

—

SL Opustitev podpisa

| — | SK Upustenie od podpisu |
| --- | --- |

—

SK Upustenie od podpisu

| — | FI Vapautettu allekirjoituksesta |
| --- | --- |

—

FI Vapautettu allekirjoituksesta

| — | SV Befrielse från underskrift |
| --- | --- |

—

SV Befrielse från underskrift

| — | EN Signature waived |
| --- | --- |

—

EN Signature waived

Signature waived — 99207

| — | BG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ |
| --- | --- |

—

BG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ

| — | CS ZÁKAZ SOUBORNÉ JISTOTY |
| --- | --- |

—

CS ZÁKAZ SOUBORNÉ JISTOTY

| — | DA FORBUD MOD SAMLET SIKKERHEDSSTILLELSE |
| --- | --- |

—

DA FORBUD MOD SAMLET SIKKERHEDSSTILLELSE

| — | DE GESAMTBÜRGSCHAFT UNTERSAGT |
| --- | --- |

—

DE GESAMTBÜRGSCHAFT UNTERSAGT

| — | EE ÜLDTAGATISE KASUTAMINE KEELATUD |
| --- | --- |

—

EE ÜLDTAGATISE KASUTAMINE KEELATUD

| — | EL ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ |
| --- | --- |

—

EL ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ

| — | ES GARANTÍA GLOBAL PROHIBIDA |
| --- | --- |

—

ES GARANTÍA GLOBAL PROHIBIDA

| — | FR GARANTIE GLOBALE INTERDITE |
| --- | --- |

—

FR GARANTIE GLOBALE INTERDITE

| — | HR ZABRANJENO ZAJEDNIČKO JAMSTVO |
| --- | --- |

—

HR ZABRANJENO ZAJEDNIČKO JAMSTVO

| — | IT GARANZIA GLOBALE VIETATA |
| --- | --- |

—

IT GARANZIA GLOBALE VIETATA

| — | LV VISPĀRĒJS GALVOJUMS AIZLIEGTS |
| --- | --- |

—

LV VISPĀRĒJS GALVOJUMS AIZLIEGTS

| — | LT NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA |
| --- | --- |

—

LT NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA

| — | HU ÖSSZKEZESSÉG TILOS |
| --- | --- |

—

HU ÖSSZKEZESSÉG TILOS

| — | MT MHUX PERMESSA GARANZIJA KOMPRENSIVA |
| --- | --- |

—

MT MHUX PERMESSA GARANZIJA KOMPRENSIVA

| — | NL DOORLOPENDE ZEKERHEID VERBODEN |
| --- | --- |

—

NL DOORLOPENDE ZEKERHEID VERBODEN

| — | PL ZAKAZ KORZYSTANIA Z ZABEZPIECZENIA GENERALNEGO |
| --- | --- |

—

PL ZAKAZ KORZYSTANIA Z ZABEZPIECZENIA GENERALNEGO

| — | PT GARANTIA GLOBAL PROIBIDA |
| --- | --- |

—

PT GARANTIA GLOBAL PROIBIDA

| — | RO GARANȚIA GLOBALĂ INTERZISĂ |
| --- | --- |

—

RO GARANȚIA GLOBALĂ INTERZISĂ

| — | SL PREPOVEDANO SKUPNO ZAVAROVANJE |
| --- | --- |

—

SL PREPOVEDANO SKUPNO ZAVAROVANJE

| — | SK ZÁKAZ CELKOVEJ ZÁRUKY |
| --- | --- |

—

SK ZÁKAZ CELKOVEJ ZÁRUKY

| — | FI YLEISVAKUUDEN KÄYTTÖ KIELLETTY |
| --- | --- |

—

FI YLEISVAKUUDEN KÄYTTÖ KIELLETTY

| — | SV SAMLAD SÄKERHET FÖRBJUDEN |
| --- | --- |

—

SV SAMLAD SÄKERHET FÖRBJUDEN

| — | EN COMPREHENSIVE GUARANTEE PROHIBITED |
| --- | --- |

—

EN COMPREHENSIVE GUARANTEE PROHIBITED

COMPREHENSIVE GUARANTEE PROHIBITED — 99208

| — | BG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ |
| --- | --- |

—

BG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ

| — | CS NEOMEZENÉ POUŽITÍ |
| --- | --- |

—

CS NEOMEZENÉ POUŽITÍ

| — | DA UBEGRÆNSET ANVENDELSE |
| --- | --- |

—

DA UBEGRÆNSET ANVENDELSE

| — | DE UNBESCHRÄNKTE VERWENDUNG |
| --- | --- |

—

DE UNBESCHRÄNKTE VERWENDUNG

| — | EE PIIRAMATU KASUTAMINE |
| --- | --- |

—

EE PIIRAMATU KASUTAMINE

| — | ΕL ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ |
| --- | --- |

—

ΕL ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ

| — | ES UTILIZACIÓN NO LIMITADA |
| --- | --- |

—

ES UTILIZACIÓN NO LIMITADA

| — | FR UTILISATION NON LIMITÉE |
| --- | --- |

—

FR UTILISATION NON LIMITÉE

| — | HR NEOGRANIČENA UPORABA |
| --- | --- |

—

HR NEOGRANIČENA UPORABA

| — | IT UTILIZZAZIONE NON LIMITATA |
| --- | --- |

—

IT UTILIZZAZIONE NON LIMITATA

| — | LV NEIEROBEŽOTS IZMANTOJUMS |
| --- | --- |

—

LV NEIEROBEŽOTS IZMANTOJUMS

| — | LT NEAPRIBOTAS NAUDOJIMAS |
| --- | --- |

—

LT NEAPRIBOTAS NAUDOJIMAS

| — | HU KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT |
| --- | --- |

—

HU KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT

| — | MT UŻU MHUX RISTRETT |
| --- | --- |

—

MT UŻU MHUX RISTRETT

| — | NL GEBRUIK ONBEPERKT |
| --- | --- |

—

NL GEBRUIK ONBEPERKT

| — | PL NIEOGRANICZONE KORZYSTANIE |
| --- | --- |

—

PL NIEOGRANICZONE KORZYSTANIE

| — | PT UTILIZAÇÃO ILIMITADA |
| --- | --- |

—

PT UTILIZAÇÃO ILIMITADA

| — | RO UTILIZARE NELIMITATĂ |
| --- | --- |

—

RO UTILIZARE NELIMITATĂ

| — | SL NEOMEJENA UPORABA |
| --- | --- |

—

SL NEOMEJENA UPORABA

| — | SK NEOBMEDZENÉ POUŽITIE |
| --- | --- |

—

SK NEOBMEDZENÉ POUŽITIE

| — | FI KÄYTTÖÄ EI RAJOITETTU |
| --- | --- |

—

FI KÄYTTÖÄ EI RAJOITETTU

| — | SV OBEGRÄNSAD ANVÄNDNING |
| --- | --- |

—

SV OBEGRÄNSAD ANVÄNDNING

| — | EN UNRESTRICTED USE |
| --- | --- |

—

EN UNRESTRICTED USE

UNRESTRICTED USE — 99209

| — | BG Разни |
| --- | --- |

—

BG Разни

| — | CS Různí |
| --- | --- |

—

CS Různí

| — | DA Diverse |
| --- | --- |

—

DA Diverse

| — | DE Verschiedene |
| --- | --- |

—

DE Verschiedene

| — | EE Erinevad |
| --- | --- |

—

EE Erinevad

| — | EL Διάφορα |
| --- | --- |

—

EL Διάφορα

| — | ES Varios |
| --- | --- |

—

ES Varios

| — | FR Divers |
| --- | --- |

—

FR Divers

| — | HR Razni |
| --- | --- |

—

HR Razni

| — | IT Vari |
| --- | --- |

—

IT Vari

| — | LV Dažādi |
| --- | --- |

—

LV Dažādi

| — | LT Įvairūs |
| --- | --- |

—

LT Įvairūs

| — | HU Többféle |
| --- | --- |

—

HU Többféle

| — | MT Diversi |
| --- | --- |

—

MT Diversi

| — | NL Diverse |
| --- | --- |

—

NL Diverse

| — | PL Różne |
| --- | --- |

—

PL Różne

| — | PT Diversos |
| --- | --- |

—

PT Diversos

| — | RO Diverși |
| --- | --- |

—

RO Diverși

| — | SL Razno |
| --- | --- |

—

SL Razno

| — | SK Rôzne |
| --- | --- |

—

SK Rôzne

| — | FI Useita |
| --- | --- |

—

FI Useita

| — | SV Flera |
| --- | --- |

—

SV Flera

| — | EN Various |
| --- | --- |

—

EN Various

Various — 99211

| — | BG Насипно |
| --- | --- |

—

BG Насипно

| — | CS Volně loženo |
| --- | --- |

—

CS Volně loženo

| — | DA Bulk |
| --- | --- |

—

DA Bulk

| — | DE Lose |
| --- | --- |

—

DE Lose

| — | EE Pakendamata |
| --- | --- |

—

EE Pakendamata

| — | EL Χύμα |
| --- | --- |

—

EL Χύμα

| — | ES A granel |
| --- | --- |

—

ES A granel

| — | FR Vrac |
| --- | --- |

—

FR Vrac

| — | HR Rasuto |
| --- | --- |

—

HR Rasuto

| — | IT Alla rinfusa |
| --- | --- |

—

IT Alla rinfusa

| — | LV Berams(lejams) |
| --- | --- |

—

LV Berams(lejams)

| — | LT Nesupakuota |
| --- | --- |

—

LT Nesupakuota

| — | HU Ömlesztett |
| --- | --- |

—

HU Ömlesztett

| — | MT Bil-kwantità |
| --- | --- |

—

MT Bil-kwantità

| — | NL Los gestort |
| --- | --- |

—

NL Los gestort

| — | PL Luzem |
| --- | --- |

—

PL Luzem

| — | PT A granel |
| --- | --- |

—

PT A granel

| — | RO Vrac |
| --- | --- |

—

RO Vrac

| — | SL Razsuto |
| --- | --- |

—

SL Razsuto

| — | SK Voľne ložené |
| --- | --- |

—

SK Voľne ložené

| — | FI Irtotavaraa |
| --- | --- |

—

FI Irtotavaraa

| — | SV Bulk |
| --- | --- |

—

SV Bulk

| — | EN Bulk |
| --- | --- |

—

EN Bulk

Bulk — 99212

| — | BG Изпращач |
| --- | --- |

—

BG Изпращач

| — | CS Odesílatel |
| --- | --- |

—

CS Odesílatel

| — | DA Afsender |
| --- | --- |

—

DA Afsender

| — | DE Versender |
| --- | --- |

—

DE Versender

| — | EE Saatja |
| --- | --- |

—

EE Saatja

| — | EL Αποστολέας |
| --- | --- |

—

EL Αποστολέας

| — | ES Expedidor |
| --- | --- |

—

ES Expedidor

| — | FR Expéditeur |
| --- | --- |

—

FR Expéditeur

| — | HR Pošiljatelj |
| --- | --- |

—

HR Pošiljatelj

| — | IT Speditore |
| --- | --- |

—

IT Speditore

| — | LV Nosūtītājs |
| --- | --- |

—

LV Nosūtītājs

| — | LT Siuntėjas |
| --- | --- |

—

LT Siuntėjas

| — | HU Feladó |
| --- | --- |

—

HU Feladó

| — | MT Min jikkonsenja |
| --- | --- |

—

MT Min jikkonsenja

| — | NL Afzender |
| --- | --- |

—

NL Afzender

| — | PL Nadawca |
| --- | --- |

—

PL Nadawca

| — | PT Expedidor |
| --- | --- |

—

PT Expedidor

| — | RO Expeditor |
| --- | --- |

—

RO Expeditor

| — | SL Pošiljatelj |
| --- | --- |

—

SL Pošiljatelj

| — | SK Odosielateľ |
| --- | --- |

—

SK Odosielateľ

| — | FI Lähettäjä |
| --- | --- |

—

FI Lähettäjä

| — | SV Avsändare |
| --- | --- |

—

SV Avsändare

| — | EN Consignor’ |
| --- | --- |

—

EN Consignor’

Consignor — 99213

---

(1)  
  OJ L 328, 28.11.2012, p. 7-15.

1

(2)  Commission Regulation (EU) No 113/2010 of 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements (OJ L 37, 10.2.2010, p. 1).

2

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

3

(4)  Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).

4

(*1)  Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23)

*1

(*2)  Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors (OJ L 157, 15.6.2011, p. 1).

*2

(*3)  Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ L 186, 17.7.2009, p. 1).

*3

(*4)  Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (OJ L 292, 10.11.2009, p. 5).

*4

(*5)  H7 as defined in Annex B Title I, Chapter 3 of Commission Delegated Regulation (EU) 2015/2446. Shall be limited to situations where the import declaration is referred to as previous document in a subsequent declaration.

*5

(*6)  Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other preference

*6

(*7)  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 (OJ L 152, 16.6.2009, p. 23).

*7

---

ANNEX III

‘ANNEX 21-03

List of surveillance data elements referred to in Article 55(1)

| D.E. No. (1) | Data element/class name (2) | Data sub-element/sub-class name | Data sub-element name |
| --- | --- | --- | --- |
| 11 01 000 000 | Declaration type | | |
| 11 02 000 000 | Additional declaration type | | |
| 11 03 000 000 | Goods item number | | |
| 11 09 001 000 | Procedure | Requested procedure | |
| 11 09 002 000 | Procedure | Previous procedure | |
| 11 10 000 000 | Additional procedure | | |
| 12 03 001 000 | Supporting document | Reference number | |
| 12 03 002 000 | Supporting document | Type | |
| 12 03 010 000 | Supporting document | Issuing Authority name | |
| 12 04 001 000 | Additional reference | Reference number | |
| 12 04 002 000 | Additional reference | Type | |
| 12 05 001 000 | Transport document | Reference number | |
| 12 05 002 000 | Transport document | Type | |
| 12 12 001 000 | Authorisation | Reference number | |
| 12 12 002 000 | Authorisation | Type | |
| 12 12 080 000 | Authorisation | Holder of the authorisation | |
| 13 01 017 000 | Exporter | Identification number | |
| 13 01 018 020 | Exporter | | Country |
| 13 03 017 000 | Consignee | Identification number | |
| 13 04 017 000 | Importer | Identification number | |
| 13 04 018 020 | Importer | | Country |
| 13 05 017 000 | Declarant | Identification number | |
| 13 16 031 000 | Additional fiscal references | Role | |
| 13 16 034 000 | Additional fiscal references | VAT identification number | |
| 14 03 039 000 | Duties and taxes | Tax type | |
| 14 03 038 000 | Duties and taxes | Method of payment | |
| 14 03 042 000 | Duties and taxes | Payable tax amount | |
| 14 03 040 000 | Duties and taxes | Tax base | |
| 14 03 040 041 | Duties and taxes | | Tax rate |
| 14 03 040 005 | Duties and taxes | | Measurement unit and qualifier |
| 14 03 040 006 | Duties and taxes | | Quantity |
| 14 03 040 014 | Duties and taxes | | Amount |
| 14 10 000 000 | Valuation method | | |
| 14 11 000 000 | Preference | | |
| 16 03 000 000 | Country of destination | | |
| 16 06 000 000 | Country of dispatch | | |
| 16 08 000 000 | Country of origin | | |
| 16 09 000 000 | Country of preferential origin | | |
| 18 01 000 000 | Net mass | | |
| 18 02 000 000 | Supplementary units | | |
| 18 04 000 000 | Gross mass | | |
| 18 05 000 000 | Description of goods | | |
| 18 06 004 000 | Packaging | Number of packages | |
| 18 09 056 000 | Commodity code | Harmonized System sub-heading code | |
| 18 09 057 000 | Commodity code | Combined nomenclature code | |
| 18 09 058 000 | Commodity code | TARIC code | |
| 18 09 059 000 | Commodity code | TARIC additional code | |
| 18 09 060 000 | Commodity code | National additional code | |
| 19 01 000 000 | Container indicator | | |
| 19 03 000 000 | Mode of transport at the border | | |
| 19 04 000 000 | Inland mode of transport | | |
| 19 07 063 000 | Transport equipment | Container identification number | |
| 99 01 000 000 | Quota order number | | |
| 99 06 000 000 | Statistical value | | |
| - - | Date of acceptance of the declaration (3) | | |
| - - | Declaration number (unique reference) (4) | | |
| - - | Issuer (5) | | |

D.E. No. (1)

Data element/class name (2)

Data sub-element/sub-class name

Data sub-element name

11 01 000 000

Declaration type

11 02 000 000

Additional declaration type

11 03 000 000

Goods item number

11 09 001 000

Procedure

Requested procedure

11 09 002 000

Procedure

Previous procedure

11 10 000 000

Additional procedure

12 03 001 000

Supporting document

Reference number

12 03 002 000

Supporting document

Type

12 03 010 000

Supporting document

Issuing Authority name

12 04 001 000

Additional reference

Reference number

12 04 002 000

Additional reference

Type

12 05 001 000

Transport document

Reference number

12 05 002 000

Transport document

Type

12 12 001 000

Authorisation

Reference number

12 12 002 000

Authorisation

Type

12 12 080 000

Authorisation

Holder of the authorisation

13 01 017 000

Exporter

Identification number

13 01 018 020

Exporter

Country

13 03 017 000

Consignee

Identification number

13 04 017 000

Importer

Identification number

13 04 018 020

Importer

Country

13 05 017 000

Declarant

Identification number

13 16 031 000

Additional fiscal references

Role

13 16 034 000

Additional fiscal references

VAT identification number

14 03 039 000

Duties and taxes

Tax type

14 03 038 000

Duties and taxes

Method of payment

14 03 042 000

Duties and taxes

Payable tax amount

14 03 040 000

Duties and taxes

Tax base

14 03 040 041

Duties and taxes

Tax rate

14 03 040 005

Duties and taxes

Measurement unit and qualifier

14 03 040 006

Duties and taxes

Quantity

14 03 040 014

Duties and taxes

Amount

14 10 000 000

Valuation method

14 11 000 000

Preference

16 03 000 000

Country of destination

16 06 000 000

Country of dispatch

16 08 000 000

Country of origin

16 09 000 000

Country of preferential origin

18 01 000 000

Net mass

18 02 000 000

Supplementary units

18 04 000 000

Gross mass

18 05 000 000

Description of goods

18 06 004 000

Packaging

Number of packages

18 09 056 000

Commodity code

Harmonized System sub-heading code

18 09 057 000

Commodity code

Combined nomenclature code

18 09 058 000

Commodity code

TARIC code

18 09 059 000

Commodity code

TARIC additional code

18 09 060 000

Commodity code

National additional code

19 01 000 000

Container indicator

19 03 000 000

Mode of transport at the border

19 04 000 000

Inland mode of transport

19 07 063 000

Transport equipment

Container identification number

99 01 000 000

Quota order number

99 06 000 000

Statistical value

- -

Date of acceptance of the declaration (3)

- -

Declaration number (unique reference) (4)

- -

Issuer (5)

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(1)  Formats and cardinalities of the data requirements from the column “D.E. No” are the same as those indicated in Annex B.

1

(2)  For the data class which are printed in italics only the indicated attributes are subject to surveillance.

2

(3)  The format of this information should be “yyyymmdd”. The cardinality of this information should be “1x” at declaration level.

3

(4)  The format of this information should be provided in compliance with the format of the MRN as defined in data sub-element number 12 01 001 000. The cardinality of this information should be “1x” at declaration level.

4

(5)  The format of this information should be provided in compliance with the format of data element number 16 03 000 000. The GEONOM code, as referred to in introductory note 13 number 3 of Annex B, should be used. The cardinality of this element should be “1x” at declaration level.’

5

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