This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents  
►B COMMISSION REGULATION (EEC) No 2454/93  
of 2 July 1993  
laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 
establishing the Community Customs Code  
(OJ L 253, 11.10.1993, p. 1)  
Amended by:  
Official Journal  
No page  date  
►M1 Commission Regulation (EC) No 3665/93 of 21 December 1993  L 335  1  31.12.1993  
►M2 Commission Regulation (EC) No 655/94 of 24 March 1994  L 82  15  25.3.1994  
►M3 Council Regulation (EC) No 1500/94 of 21 June 1994  L 162  1  30.6.1994  
►M4 Commission Regulation (EC) No 2193/94 of 8 September 1994  L 235  6  9.9.1994  
►M5 Commission Regulation (EC) No 3254/94 of 19 December 1994  L 346  1  31.12.1994  
►M6 Commission Regulation (EC) No 1762/95 of 19 July 1995  L 171  8  21.7.1995  
►M7 Commission Regulation (EC) No 482/96 of 19 March 1996  L 70  4  20.3.1996  
►M8 Commission Regulation (EC) No 1676/96 of 30 July 1996  L 218  1  28.8.1996  
►M9 Council Regulation (EC) No 2153/96 of 25 October 1996  L 289  1  12.11.1996  
►M10  Commission Regulation (EC) No 12/97 of 18 December 1996  L 9  1  13.1.1997  
►M11  Commission Regulation (EC) No 89/97 of 20 January 1997  L 17  28  21.1.1997  
►M12  Commission Regulation (EC) No 1427/97 of 23 July 1997  L 196  31  24.7.1997  
►M13  Commission Regulation (EC) No 75/98 of 12 January 1998  L 7  3  13.1.1998  
►M14  Commission Regulation (EC) No 1677/98 of 29 July 1998  L 212  18  30.7.1998  
►M15  Commission Regulation (EC) No 46/1999 of 8 January 1999  L 10  1  15.1.1999  
►M16  Commission Regulation (EC) No 502/1999 of 12 February 1999  L 65  1  12.3.1999  
►M17  Commission Regulation (EC) No 1662/1999 of 28 July 1999  L 197  25  29.7.1999  
►M18  Commission Regulation (EC) No 1602/2000 of 24 July 2000  L 188  1  26.7.2000  
►M19  Commission Regulation (EC) No 2787/2000 of 15 December 2000  L 330  1  27.12.2000  
►M20  Commission Regulation (EC) No 993/2001 of 4 May 2001  L 141  1  28.5.2001  1993R2454 — EN — 05.12.2014 — 022.001 — 1
 
►M21  Commission Regulation (EC) No 444/2002 of 11 March 2002  L 68  11  12.3.2002  
►M22  Commission Regulation (EC) No 881/2003 of 21 May 2003  L 134  1  29.5.2003  
►M23  Commission Regulation (EC) No 1335/2003 of 25 July 2003  L 187  16  26.7.2003  
►M24  Commission Regulation (EC) No 2286/2003 of 18 December 2003  L 343  1  31.12.2003  
►M25  Council Regulation (EC) No 837/2005 of 23 May 2005  L 139  1  2.6.2005  
►M26  Commission Regulation (EC) No 883/2005 of 10 June 2005  L 148  5  11.6.2005  
►M27  Commission Regulation (EC) No 215/2006 of 8 February 2006  L 38  11  9.2.2006  
►M28  Commission Regulation (EC) No 402/2006 of 8 March 2006  L 70  35  9.3.2006  
►M29  Commission Regulation (EC) No 1875/2006 of 18 December 2006  L 360  64  19.12.2006  
►M30  Commission Regulation (EC) No 1792/2006 of 23 October 2006  L 362  1  20.12.2006  
►M31  Commission Regulation (EC) No 214/2007 of 28 February 2007  L 62  6  1.3.2007  
►M32  Commission Regulation (EC) No 1192/2008 of 17 November 2008  L 329  1  6.12.2008  
►M33  Commission Regulation (EC) No 312/2009 of 16 April 2009  L 98  3  17.4.2009  
►M34  Commission Regulation (EC) No 414/2009 of 30 April 2009  L 125  6  21.5.2009  
►M35  Commission Regulation (EU) No 169/2010 of 1 March 2010  L 51  2  2.3.2010  
►M36  Commission Regulation (EU) No 177/2010 of 2 March 2010  L 52  28  3.3.2010  
►M37  Commission Regulation (EU) No 197/2010 of 9 March 2010  L 60  9  10.3.2010  
►M38  Commission Regulation (EU) No 430/2010 of 20 May 2010  L 125  10  21.5.2010  
►M39  Commission Regulation (EU) No 1063/2010 of 18 November 2010  L 307  1  23.11.2010  
►M40  Commission Implementing Regulation (EU) No 756/2012 of 20 August 
2012  L 223  8  21.8.2012  
►M41  Commission Implementing Regulation (EU) No 1101/2012 of 26 
November 2012  L 327  18  27.11.2012  
►M42  Commission Implementing Regulation (EU) No 1159/2012 of 7 
December 2012  L 336  1  8.12.2012  
►M43  Commission Implementing Regulation (EU) No 1180/2012 of 10 
December 2012  L 337  37  11.12.2012  
►M44  Commission Implementing Regulation (EU) No 58/2013 of 23 January 
2013  L 21  19  24.1.2013  
►M45  Commission Regulation (EU) No 519/2013 of 21 February 2013  L 158  74  10.6.2013  
►M46  Commission Implementing Regulation (EU) No 530/2013 of 10 June 
2013  L 159  1  11.6.2013  
►M47  Commission Implementing Regulation (EU) No 1063/2013 of 30 
October 2013  L 289  44  31.10.2013  
►M48  Commission Implementing Regulation (EU) No 1076/2013 of 31 
October 2013  L 292  1  1.11.2013  
►M49  Commission Implementing Regulation (EU) No 1099/2013 of 5 
November 2013  L 294  40  6.11.2013  
►M50  Commission Implementing Regulation (EU) No 1357/2013 of 17 
December 2013  L 341  47  18.12.2013  1993R2454 — EN — 05.12.2014 — 022.001 — 2
 
►M51  Commission Implementing Regulation (EU) No 174/2014 of 25 
February 2014  L 56  1  26.2.2014  
►M52  Commission Implementing Regulation (EU) No 889/2014 of 14 August 
2014  L 243  39  15.8.2014  
►M53  Commission Implementing Regulation (EU) No 1223/2014 of 14 
November 2014  L 330  37  15.11.2014  
►M54  Commission Implementing Regulation (EU) No 1272/2014 of 28 
November 2014  L 344  14  29.11.2014  
Amended by:  
►A1 Act of Accession of Austria, Sweden and Finland  C 241  21  29.8.1994  
(adapted by Council Decision 95/1/EC, Euratom, ECSC)  L 1  1  1.1.1995  
►A2 Act concerning the conditions of accession of the Czech Republic, the 
Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, 
the Republic of Lithuania, the Republic of Hungary, the Republic of 
Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded
 L 236  33  23.9.2003  
Corrected by:  
►C1 Corrigendum, OJ L 268, 19.10.1994, p. 32 (2454/93)  
►C2 Corrigendum, OJ L 180, 19.7.1996, p. 34 (2454/93)  
►C3 Corrigendum, OJ L 156, 13.6.1997, p. 59 (2454/93)  
►C4 Corrigendum, OJ L 111, 29.4.1999, p. 88 (2454/93)  
►C5 Corrigendum, OJ L 271, 21.10.1999, p. 47 (502/1999)  
►C6 Corrigendum, OJ L 163, 20.6.2001, p. 34 (1602/2000)  
►C7 Corrigendum, OJ L 175, 28.6.2001, p. 27 (993/2001)  
►C8 Corrigendum, OJ L 257, 26.9.2001, p. 10 (993/2001)  
►C9 Corrigendum, OJ L 20, 23.1.2002, p. 11 (2787/2000)  
►C10 Corrigendum, OJ L 32, 5.2.2004, p. 34 (2286/2003)  
►C11 Corrigendum, OJ L 282, 1.9.2004, p. 10 (993/2001)  
►C12 Corrigendum, OJ L 360, 7.12.2004, p. 33 (2286/2003)  
►C13 Corrigendum, OJ L 272, 18.10.2005, p. 33 (837/2005)  
►C14 Corrigendum, OJ L 327, 13.12.2007, p. 32 (1875/2006)  
►C15 Corrigendum, OJ L 51, 25.2.2011, p. 23 (177/2010)  
►C16 Corrigendum, OJ L 292, 10.11.2011, p. 26 (1063/2010)  
NB: This consolidated version contains references to the European unit of account and/or the ecu, which from 1 January 1999 
should be understood as references to the euro — Council Regulation (EEC) No 3308/80 (OJ L 345, 20.12.1980, p. 1) and 
Council Regulation (EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1).  1993R2454 — EN — 05.12.2014 — 022.001 — 3
COMMISSION REGULATION (EEC) No 2454/93  
of 2 July 1993  
laying down provisions for the implementation of Council 
Regulation (EEC) No 2913/92 establishing the Community 
Customs Code  
THE COMMISSION OF THE EUROPEAN COMMUNITIES,  
Having regard to the Treaty establishing the European Economic 
Community,  
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 
1992 establishing the Community Customs Code (  1 ), hereinafter referred 
to as the ‘Code’, and in particular Article 249 thereof,  
Whereas the Code assembled all existing customs legislation in a single 
legal instrument; whereas at the same time the Code made certain modifications to this legislation to make it more coherent, to simplify it and to plug certain loopholes; whereas it therefore constitutes complete Community legislation in this area;
 
Whereas the same reasons which led to the adoption of the Code apply 
equally to the customs implementing legislation; whereas it is therefore desirable to bring together in a single regulation those customs imple ­
menting provisions wich are currently scattered over a large number of Community regulations and directives;
 
Whereas the implementing code for the Community Customs Code 
hereby established should set out existing customs implementing rules; whereas it is nevertheless necessary, in the light of experience:
 
— to make some amendments in order to adapt the said rules to the 
provisions of the Code,  
— to extend the scope of certain provisions which currently apply only 
to specific customs procedures in order to take account of the Code's comprehensive application,
 
— to formulate certain rules more precisely in order to achieve greater 
legal security in their application;  
Whereas the changes made relate mainly to the provisions concerning 
customs debt;  
Whereas it is appropriate to limit the application of Article 791 (2) until 
1 January 1995 and to review the subject matter in the light of experience gained before that time;  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 4  
( 1 ) OJ No L 302, 19.10.1992, p. 1.
 Whereas the measures provided for by this Regulation are in accordance 
with the opinion of the Customs Code Committee,  
HAS ADOPTED THIS REGULATION:  
PART I  
GENERAL IMPLEMENTING PROVISIONS  
TITLE I  
GENERAL  
CHAPTER 1  
Definitions  
Article 1  
For the purposes of this Regulation:  
1. Code means : Council Regulation (EEC) No 2913/92 of 12 October 
1992 establishing a Community Customs Code;  
▼M6 
2. ATA carnet means : the international customs document for 
temporary importation established by virtue of the ATA Convention or the Istanbul Convention;
 
▼M21  
3. Committee means : the Customs Code Committee established by 
Articles 247a and 248a of the Code;  
▼B 
4. Customs Cooperation Council means : the organization set up by the 
Convention establishing a Customs Cooperation Council, done at 
Brussels on 15 December 1950;  
5. Particulars required for identification of the goods means : on the 
one hand, the particulars used to identify the goods commercially allowing the customs authorities to determine the tariff classification and, on the other hand, the quantity of the goods;
 
6. Goods of a non-commercial nature means : goods whose entry for 
the customs procedure in question is on an occasional basis and whose nature and quantity indicate that they are intended for the private, personal or family use of the consignees or persons carrying them, or which are clearly intended as gifts;
 
7. Commercial policy measures means : non-tariff measures estab ­
lished, as part of the common commercial policy, in the form of Community provisions governing the import and export of goods, such as surveillance or safeguard measures, quantitative restrictions or limits and import or export prohibitions;  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 5
 
8. Customs nomenclature means : one of the nomenclatures referred to 
in Article 20 (6) of the Code;  
9. Harmonized System means : the Harmonized Commodity 
Description and Coding System;  
▼M21  
10. Treaty means : the Treaty establishing the European Community;  
▼M6 
11. Istanbul Convention  means: the Convention on Temporary 
Admission agreed at Istanbul on 26 June 1990;  
▼M29  
12. Economic operator  means: a person who, in the course of his 
business, is involved in activities covered by customs legislation;  
▼M32  
13. Single authorisation means:  an authorisation involving customs 
administrations in more than one Member State for one of the following procedures:
 
— the simplified declaration procedure pursuant to Article 76(1) of 
the Code, or  
— the local clearance procedure pursuant to Article 76(1) of the 
Code, or  
— customs procedures with economic impact pursuant to 
Article 84(1)(b) of the Code, or  
— end-use pursuant to Article 21(1) of the Code;  
14. Integrated authorisation means:  an authorisation to use more than 
one of the procedures referred to in point 13; it may take the form of an integrated single authorisation where more than one customs administration is involved;
 
15. Authorising customs authority means:  the customs authority who 
grants an authorisation;  
▼M33  
16. EORI number (Economic Operators Registration and Identification 
number) means:  a number, unique in the European Community, 
assigned by a Member State customs authority or designated authority or authorities to economic operators and to other persons in accordance with the rules laid down in Chapter 6;
 
17. Entry summary declaration means:  the summary declaration 
referred to in Article 36a of the Code to be lodged for goods 
brought into the customs territory of the Community, except where otherwise provided for in this Regulation;
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 6
 
18. Exit summary declaration  means: the summary declaration, referred 
to in Article 182c of the Code, which is to be lodged for goods to be brought out of the customs territory of the Community, except where otherwise provided for in this Regulation.
 
▼M18  
Article 1a  
For the purposes of applying Articles 291 to 300, the countries of the 
Benelux Economic Union shall be considered as a single Member State.  
▼B 
CHAPTER 2  
Decisions  
Article 2  
Where a person making a request for a decision is not in a position to 
provide all the documents and information necessary to give a ruling, the customs authorities shall provide the documents and information at 
their disposal.
 
Article 3  
A decision concerning security favourable to a person who has signed 
an undertaking to pay the sums due at the first written request of the customs authorities, shall be revoked where the said undertaking is not fulfilled.
 
Article 4  
A revocation shall not affect goods which, at the moment of its entry 
into effect, have already been placed under a procedure by virtue of the revoked authorization.
 
However, the customs authorities may require that such goods be 
assigned to a permitted customs-approved treatment or use within the period which they shall set.  
▼
M1 
CHAPTER 3  
Data-processing techniques  
Article 4a  
1. Under the conditions and in the manner which they shall 
determine, and with due regard to the principles laid down by customs rules, the customs authorities may provide that formalities 
shall be carried out by a data-processing technique.
 
For this purpose:  
— ‘a data-processing technique’ means:  
(a) the exchange of EDI standard messages with the customs auth ­
orities;  ▼M38  1993R2454 — EN — 05.12.2014 — 022.001 — 7
 
(b) the introduction of information required for completion of the 
formalities concerned into customs data-processing systems;  
— ‘EDI’ (electronic data interchange) means, the transmission of data 
structured according to agreed message standards, between one computer system and another, by electronic means;
 
— ‘standard message’ means a predefined structure recognized for the 
electronic transmission of data.  
2. The conditions laid down for carrying out formalities by a 
data-processing technique shall include  inter alia  measures for 
checking the source of data and for protecting data against the risk of unauthorized access, loss, alteration or destruction.
 
Article 4b  
Where formalities are carried out by a data-processing technique, the 
customs authorities shall determine the rules for replacement of the handwritten signature by another technique which may be based on the use of codes.  
▼
M19  
Article 4c  
For test programmes using data-processing techniques designed to 
evaluate possible simplifications, the customs authorities may, for the 
period strictly necessary to carry out the programme, waive the requirement to provide the following information:
 
(a) the declaration provided for in Article 178(1);  
(b) by way of derogation from Article 222(1), the particulars relating to 
certain boxes of the Single Administrative Document which are not necessary for the identification of the goods and which are not the factors on the basis of which import or export duties are applied.
 
However, the information shall be available on request in the framework 
of a control operation.  
The amount of import duties to be charged in the period covered by a 
derogation granted pursuant to the first subparagraph shall not be lower than that which would be levied in the absence of a derogation.
 
Member States wishing to engage in such test programmes shall provide 
the Commission in advance with full details of the proposed test programme, including its intended duration. They shall also keep the 
Commission informed of actual implementation and results. The 
Commission shall inform all the other Member States.
 ▼M1 1993R2454 — EN — 05.12.2014 — 022.001 — 8
 
CHAPTER 4  
Data exchange between customs authorities using information 
technology and computer networks  
Article 4d  
1. Without prejudice to any special circumstances and to the 
provisions of the procedure concerned, which, where appropriate, shall apply  mutatis mutandis , where electronic systems for the 
exchange of information relating to a customs procedure or economic 
operators have been developed by Member States in co-operation with 
the Commission, the customs authorities shall use such systems for the exchange of information between customs offices concerned.
 
2. Where the customs offices involved in a procedure are located in 
different Member States, the messages to be used for the exchange of data shall conform to the structure and particulars defined by the customs authorities in agreement with each other.
 
Article 4e  
1. In addition to the conditions referred to in Article 4a (2), the 
customs authorities shall establish and maintain adequate security arrangements for the effective, reliable and secure operation of the various systems.
 
2. To ensure the level of system security provided for in paragraph 1 
each input, modification and deletion of data shall be recorded together with information giving the reason for, and exact time of, such processing and identifying the person who carried it out. The original data and any data so processed shall be kept for at least three calendar years from the end of the year to which such data refers, unless otherwise specified.
 
3. The customs authorities shall monitor security regularly.  
4. The customs authorities involved shall inform each other and, 
where appropriate, the economic operator concerned, of all suspected breaches of security.
 
CHAPTER 5  
Risk management  
Article 4f  
1. Customs authorities shall undertake risk management to differ ­
entiate between the levels of risk associated with goods subject to customs control or supervision and to determine whether or not, and if so where, the goods will be subject to specific customs controls.
 
2. The determination of levels of risk shall be based on an 
assessment of the likelihood of the risk-related event occurring and its impact, should the event actually materialise. The basis for the selection of consignments or declarations to be subject to customs controls shall include a random element.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 9
 
Article 4g  
1. Risk management at Community level, referred to in Article 13(2) 
of the Code, shall be carried out in accordance with an electronic common risk management framework comprised of the following elements:
 
(a) a Community customs risk management system for the implemen ­
tation of risk management, to be used for the communication among the Member States customs authorities and the Commission of any risk-related information that would help to enhance customs controls;
 
(b) common priority control areas;  
(c) common risk criteria and standards for the harmonised application 
of customs controls in specific cases.  
2. Customs authorities shall, using the system referred to in point (a) 
of paragraph 1, exchange risk-related information in the following circumstances:
 
(a) the risks are assessed by a customs authority as significant and 
requiring customs control and the results of the control establish that the event, as referred to in Article 4(25) of the Code, has occurred;
 
(b) the control results do not establish that the event, as referred to in 
Article 4(25) of the Code, has occurred, but the customs authority concerned considers the threat to present a high risk elsewhere in the Community.
 
Article 4h  
1. Common priority control areas shall cover particular 
customs-approved treatments or uses, types of goods, traffic routes, modes of transport or economic operators that are to be subject to increased levels of risk analysis and customs controls during a certain period.
 
2. The application of common priority control areas shall be based 
upon a common approach to risk analysis and, in order to ensure equivalent levels of customs controls, common risk criteria and standards for the selection of goods or economic operators for control.
 
3. Customs controls carried out in common priority control areas 
shall be without prejudice to other controls normally carried out by the customs authorities.
 
Article 4i  
1. The common risk criteria and standards referred to in 
Article 4g(1)(c) shall include the following elements:  
(a) a description of the risk(s);  
(b) the factors or indicators of risk to be used to select goods or 
economic operators for customs control;  
(c) the nature of customs controls to be undertaken by the customs 
authorities;  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 10
 
(d) the duration of the application of the customs controls referred to in 
point (c).  
The information resulting from the application of the elements referred to 
in the first subparagraph shall be distributed by use of the Community customs risk management system referred to in Article 4g(1)(a). It shall be used by the customs authorities in their risk management systems.
 
2. Customs authorities shall inform the Commission of the results of 
customs controls carried out in accordance with paragraph 1.  
Article 4j  
For the establishment of common priority control areas and the appli ­
cation of common risk criteria and standards account shall be taken of the following elements:
 
(a) proportionality to the risk;  
(b) the urgency of the necessary application of the controls;  
(c) probable impact on trade flow, on individual Member States and on 
control resources.  
▼M33  
CHAPTER 6  
Registration and Identification System  
Article 4k  
1. The EORI number shall be used for the identification of economic 
operators and other persons in their relations with the customs auth ­
orities.  
The structure of the EORI number shall comply with the criteria set out 
in Annex 38.  
2. If the authority responsible for assigning the EORI number is not 
the customs authority, each Member State shall designate the authority or authorities responsible for registering economic operators and other persons and assigning them EORI numbers.
 
The Member State customs authorities shall communicate to the 
Commission the name and the address details of the authority or auth ­
orities responsible for assigning the EORI number. The Commission shall publish this information on the Internet.
 
3. Subject to paragraph 1, Member States may use as an EORI 
number a number already assigned to an economic operator or to another person by the competent authorities for tax, statistical or other purposes.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 11
 
Article 4l  
1. An economic operator established in the customs territory of the 
Community, shall be registered by the customs authority or the designated authority of the Member State in which he is established. Economic operators shall apply for registration before they start activities referred to in Article 1(12). However, economic operators who have not applied for registration may do so during their first oper ­
ation.
 
2. In the cases referred to in Article 4k(3), Member States may waive 
the obligation for an economic operator or another person to apply for an EORI number.
 
3. Where an economic operator not established in the customs 
territory of the Community does not have an EORI number, he shall 
be registered by the customs authority or the designated authority of the Member State where he first performs one of the following:  
▼
M35  
(a) he lodges in the Community a summary or customs declaration 
other than any of the following:  
(i) a customs declaration made in accordance with Articles 225 
to 238;  
(ii) a customs declaration made for temporary importation or for 
discharging this procedure by re-exportation;  
(iii) a customs declaration made under the common transit 
procedure by an economic operator established in a contracting party to the Convention on a common transit procedure other than the European Union, where that declaration is not also used as an entry or exit summary declaration;
 
(iv) a customs declaration made under the Community transit 
procedure by an economic operator established in Andorra or in San Marino, where that declaration is not also used as an entry or exit summary declaration;  
▼
M33  
(b) he lodges in the Community an exit or entry summary declaration;  
(c) he operates a temporary storage facility pursuant to Article 185(1);  
(d) he applies for an authorisation pursuant to Article 324a or 372;  
(e) he applies for an authorised economic operator certificate pursuant 
to Article 14a;  
▼M51  
(f) he acts as a carrier as referred to in Article 181b where sea, inland 
waterway or air transport is concerned unless he is assigned a third country unique identification number which has been made available in the framework of a third country traders’ partnership programme which is recognised by the Union; this applies without prejudice to point (b);
 
(g) he acts as a carrier who is connected to the customs system and he 
wishes to receive any of notifications laid down in Article 183(6) and (8) or in Article 184d(2).  
▼
M33  
4. Persons other than economic operators shall not be registered 
unless all the following conditions are met:  
(a) such registration is required by the legislation of a Member State;  
(b) the person has not previously been assigned an EORI number;  ▼M33  1993R2454 — EN — 05.12.2014 — 022.001 — 12
 
(c) the person engages in operations for which an EORI number must 
be provided pursuant to Annex 30A or Annex 37, Title I.  
5. In the case referred to in paragraph 4:  
(a) a person established in the customs territory of the Community, 
other than an economic operator referred to in paragraph 1, shall be registered by the customs authority or the designated authority of the Member State in which he is established;
 
(b) a person not established in the customs territory of the Community, 
other than an economic operator referred to in paragraph 3, shall be registered by the customs authority or the designated authority of the Member State in which he is involved in activities covered by customs legislation.
 
6. Economic operators and other persons shall have only one EORI 
number.  
7. For the purposes of this Chapter, Article 4(2) of the Code shall 
apply  mutatis mutandis  in determining whether a person is established 
in a Member State.  
Article 4m  
1. Registration and identification data of economic operators or, 
where appropriate, of other persons processed in the system as referred to in Article 4o shall comprise the data listed in Annex 38d subject to specific conditions laid down in Article 4o(4) and (5).
 
2. When registering economic operators and other persons for an 
EORI number, Member States may require them to submit data other than the data listed in Annex 38d where that is necessary for purposes laid down in their national laws.
 
3. Member States may require economic operators or, where appro ­
priate, other persons to submit the data referred to in paragraphs 1 and 2 by electronic means.
 
Article 4n  
The EORI number shall be used, if required, in all communications by 
economic operators and other persons with the customs authorities. It shall also be used for the exchange of information between customs authorities and between customs and other authorities under the conditions laid down in Articles 4p and 4q.
 
Article 4o  
1. Member States shall cooperate with the Commission with a view 
to developing a central electronic information and communication system which contains the data listed in Annex 38d provided by all the Member States.
 
2. The customs authorities shall cooperate with the Commission to 
process and to exchange between customs authorities and between the Commission and customs authorities, the registration and identification data listed in Annex 38d of economic operators and other persons, by using the system referred to in paragraph 1.
 
Data other than the data listed in Annex 38d shall not be processed in 
the central system.  ▼M33  1993R2454 — EN — 05.12.2014 — 022.001 — 13
 
3. Member States shall ensure that their national systems are kept up 
to date, and are complete and accurate.  
4. Member States shall upload on a regular basis to the central 
system the data listed in points 1 to 4 of Annex 38d concerning economic operators and other persons whenever new EORI numbers are assigned or changes in that data occur.
 
5. Member States shall also upload on a regular basis to the central 
system, where available in the national systems, the data listed in points 5 to 12 of Annex 38d concerning economic operators and other persons whenever new EORI numbers are assigned or changes in that data occur.
 
6. Only EORI numbers assigned in accordance with Article 4l(1) to 
(5) shall be uploaded to the central system, together with other data listed in Annex 38d.
 
7. Where it is established that an economic operator or a person other 
than an economic operator ceases the activities referred to in Article 1(12), Member States shall reflect this in the data listed in point 11 of Annex 38d.
 
Article 4p  
In each Member State the authority designated in accordance with 
Article 4k(2) shall give the customs authorities of that Member State direct access to the data referred to in Annex 38d.
 
Article 4q  
1. In each Member State the following authorities may give each 
other direct access on a case-by-case basis to the data referred to in points 1 to 4 of Annex 38d that they have in their possession:
 
(a) customs authorities;  
(b) veterinary authorities;  
(c) sanitary authorities;  
(d) statistical authorities;  
(e) tax authorities;  
(f) authorities responsible for the fight against fraud;  
(g) authorities responsible for trade policy, including agricultural auth ­
orities where relevant;  
(h) authorities responsible for border control.  ▼M33  1993R2454 — EN — 05.12.2014 — 022.001 — 14
 
2. The authorities referred to in paragraph 1 may store the data 
referred to in that paragraph or exchange the data between themselves only if such processing is necessary for the purposes of meeting their legal obligations in respect of the movement of goods concerned by a customs procedure.
 
3. The Member States customs authorities shall communicate to the 
Commission the address details of the authorities referred to in paragraph 1. The Commission shall publish this information on the Internet.
 
Article 4r  
An EORI number and the data listed in Annex 38d shall be processed in 
the central system for the period of time required by the law of the Member States that uploaded the data referred to in Article 4o(4) and (5).
 
Article 4s  
1. This Regulation leaves intact and in no way affects the level of 
protection of individuals with regard to the processing of personal data under the provisions of Community and national law, and in particular does not alter either the obligations of Member States relating to their processing of personal data under Directive 95/46/EC or the obligations of the Community institutions and bodies relating to their processing of personal data under Regulation (EC) No 45/2001 when fulfilling their responsibilities
 
2. Identification and registration data of economic operators and 
other persons, constituted by the set of data listed in points 1, 2 and 3 of Annex 38d may be published by the Commission on the Internet only if they have freely given specific and informed written consent. Where granted, such consent shall be communicated, in accordance with the national legislation of the Member States, to the authority or auth ­
orities of the Member States designated in accordance with Article 4k(2), or to the customs authorities.
 
3. The rights of persons with regard to their registration data listed in 
Annex 38d and processed in national systems shall be exercised in accordance with the law of the Member State which stored their 
personal data, and in particular, where applicable, the provisions imple ­
menting Directive 95/46/EC.
 
Article 4t  
The national supervisory data protection authorities and the European 
Data Protection Supervisor, each acting within the scope of their 
respective competences, shall cooperate actively and ensure coordinated supervision of the system referred to in Article 4o(1).
 ▼M33  1993R2454 — EN — 05.12.2014 — 022.001 — 15
 
TITLE II  
BINDING INFORMATION  
CHAPTER 1  
Definitions  
Article 5  
For the purpose of this Title:  
1. binding information : 
means tariff information or origin information binding on the admin ­
istrations of all Community Member States when the conditions laid down in Articles 6 and 7 are fulfilled;
 
2. applicant : 
— tariff matters: means a person who has applied to the customs 
authorities for binding tariff information,  
— origin matters: means a person who has applied to the customs 
authorities for binding origin information and has valid reasons to do so;
 
3. holder : 
means the person in whose name the binding information is issued.  
CHAPTER 2  
Procedure for obtaining binding information — Notification of 
information to applicants and transmission to the Commission  
Article 6  
1. Applications for binding information shall be made in writing, 
either to the competent customs authorities in the Member State or Member States in which the information is to be used, or to the 
competent customs authorities in the Member State in which the 
applicant is established.  
▼
M18  
Applications for binding tariff information shall be made by means of a 
form conforming to the specimen shown in Annex 1B.  
▼M10  
2. An application for binding tariff information shall relate to only 
one type of goods. An application for binding origin information shall relate to only one type of goods and one set of circumstances conferring origin.  ▼
M10  1993R2454 — EN — 05.12.2014 — 022.001 — 16
 
3. (A) Applications for binding tariff information shall include the 
following particulars:  
(a) the holder's name and address;  
(b) the name and address of the applicant where that person is 
not the holder;  
(c) the customs nomenclature in which the goods are to be 
classified. Where an applicant wishes to obtain the classifi ­
cation of goods in one of the nomenclatures referred to in Article 20 (3) (b) and (6) (b) of the Code, the application 
for binding tariff information shall make express mention of 
the nomenclature in question;
 
(d) a detailed description of the goods permitting their identifi ­
cation and the determination of their classification in the customs nomenclature;
 
(e) the composition of the goods and any methods of exam ­
ination used to determine this, where the classification 
depends on it;  
(f) any samples, photographs, plans, catalogues or other 
documents available which may assist the customs auth ­
orities in determining the correct classification of the goods in the customs nomenclature, to be attached as annexes;
 
(g) the classification envisaged;  
(h) agreement to supply a translation of any attached document 
into the official language (or one of the official languages) of the Member State concerned if requested by the customs authorities;
 
(i) any particulars to be treated as confidential;  
(j) indication by the applicant whether, to his knowledge, 
binding tariff information for identical or similar goods has already been applied for, or issued in the Community;  
▼
M24  
(k) acceptance that the information supplied may be stored on a 
database of the Commission and that the particulars of the binding tariff information, including any photograph(s), sketch(es), brochure(s) etc., may be disclosed to the public via the Internet, with the exception of the information which the applicant has marked as confidential; the provisions governing the protection of information in force shall apply.  
▼
M10  
(B) Applications for binding origin information shall include the 
following particulars:  
(a) the holder's name and address;  ▼M10  1993R2454 — EN — 05.12.2014 — 022.001 — 17
 
(b) the name and address of the applicant where that person is 
not the holder;  
(c) the applicable legal basis, for the purposes of Articles 22 
and 27 of the Code;  
(d) a detailed description of the goods and their tariff classifi ­
cation;  
(e) the composition of the goods and any methods of exam ­
ination used to determine this and their ex-works price, as necessary;
 
(f) the conditions enabling origin to be determined, the 
materials used and their origin, tariff classification, corresponding values and a description of the circumstances (rules on change of tariff heading, value added, description 
of the operation or process, or any other specific rule) 
enabling the conditions in question to be met; in particular the exact rule of origin applied and the origin envisaged for the goods shall be mentioned;
 
(g) any samples, photographs, plans, catalogues or other 
documents available on the composition of the goods and their component materials and which may assist in describing the manufacturing process or the processing undergone by the materials;
 
(h) agreement to supply a translation of any attached document 
into the official language (or one of the official languages) of the Member State concerned if requested by the customs authorities;
 
(i) any particulars to be treated as confidential, whether in 
relation to the public or the administrations;  
(j) indication by the applicant whether, to his knowledge, 
binding tariff information or binding origin information for goods or materials identical or similar to those referred to under points (d) or (f) have already been applied for or issued in the Community;
 
(k) acceptance that the information supplied may be stored on a 
public-access database of the Commission; however, apart from Article 15 of the Code, the provisions governing the 
protection of information in force in the Member States 
shall apply.
 
4. Where, on receipt of the application, the customs authorities 
consider that it does not contain all the particulars required to give an informed opinion, the customs authorities shall ask the applicant to supply the required information. The time limits of three months and 150 days referred to in Article 7 shall run from the moment when the customs authorities have all the information needed to reach a decision; the customs authorities shall notify the applicant that the application has been received and the date from which the said time limit will run.  ▼
M10  1993R2454 — EN — 05.12.2014 — 022.001 — 18
 
5. The list of customs authorities designated by the Member States to 
receive applications for or to issue binding information shall be published in the ‘C’ series of the  Official Journal of the European 
Communities .
 
Article 7  
1. Binding information shall be notified to the applicant as soon as 
possible.  
(a) Tariff matters: if it has not been possible to notify binding tariff 
information to the applicant within three months of acceptance of the application, the customs authorities shall contact the applicant to explain the reason for the delay and indicate when they expect to be able to notify the information.
 
(b) Origin matters: information shall be notified within a time limit of 
150 days from the date when the application was accepted.  
2. Binding information shall be notified by means of a form 
conforming to the specimen shown at Annex 1 (binding tariff information) or Annex 1A (binding origin information). The notification shall indicate what particulars will be treated as confidential. The right of appeal referred to in Article 243 of the Code shall be mentioned.  
▼
M24  
Article 8  
1. In the case of binding tariff information, the customs authorities of 
the Member States shall, without delay, transmit to the Commission the following:
 
(a) a copy of the application for binding tariff information (set out in 
Annex 1B);  
(b) a copy of the binding tariff information notified (copy No 2 set out 
in Annex 1);  
(c) the data as given on copy No 4 set out in Annex 1.  
In the case of binding origin information they shall, without delay, 
transmit to the Commission the relevant details of the binding origin information notified.
 
Such transmission shall be effected by electronic means.  
2. Where a Member State so requests, the Commission shall send it 
without delay the particulars obtained in accordance with paragraph 1. Such transmission shall be effected by electronic means.  ▼
M10  1993R2454 — EN — 05.12.2014 — 022.001 — 19
 
3. The electronically transmitted data of the application for binding 
tariff information, the binding tariff information notified and the data as given on copy No 4 of Annex 1 shall be stored in a central database of the Commission. The data of the binding tariff information, including any photograph(s), sketch(es), brochure(s) and so forth, may be disclosed to the public via the Internet, with the exception of the confidential information contained in boxes 3 and 8 of the binding tariff information notified.  
▼
M10  
CHAPTER 3  
Provisions applying in the event of inconsistencies in binding 
information  
Article 9  
1. Where different binding information exists:  
— the Commission shall, on its own initiative or at the request of the 
representative of a Member State, place the item on the agenda of the Committee for discussion at the meeting to be held the following month or, failing that, the next meeting,
 
— in accordance with the Committee procedure, the Commission shall 
adopt a measure to ensure the uniform application of nomenclature or origin rules, as applicable, as soon as possible and within six months following the meeting referred to in the first indent.
 
2. For the purpose of applying paragraph 1, binding origin 
information shall be deemed to be different where it confers different origin on goods which:
 
— fall under the same tariff heading and whose origin was determined 
in accordance with the same origin rules and,  
— have been obtained using the same manufacturing process.  
CHAPTER 4  
Legal effect of binding information  
Article 10  
1. Without prejudice to Articles 5 and 64 of the Code, binding 
information may be invoked only by the holder.  
2. (a) Tariff matters: the customs authorities may require the holder, 
when fulfilling customs formalities, to inform the customs auth ­
orities that he is in possession of binding tariff information in respect of the goods being cleared through customs.  ▼
M24  1993R2454 — EN — 05.12.2014 — 022.001 — 20
 
(b) Origin matters: the authorities responsible for checking the 
applicability of binding origin information may require the holder, when completing any formalities, to inform the said authorities that he is in possession of binding origin information covering the goods in respect of which the formalities are being completed.
 
3. The holder of binding information may use it in respect of 
particular goods only where it is established:  
(a) tariff matters: to the satisfaction of the customs authorities that the 
goods in question conform in all respects to those described in the information presented;
 
(b) origin matters: to the satisfaction of the authorities referred to in 
paragraph 2 (b) that the goods in question and the circumstances determining their origin conform in all respect to those described in the information presented.
 
4. The customs authorities (for binding tariff information) or the 
authorities referred to in paragraph 2 (b) (for binding origin information) may ask for the information to be translated into the official language or 
one of the official languages of the Member State concerned.
 
Article 11  
Binding tariff information supplied by the customs authorities of a 
Member State since 1 January 1991 shall become binding on the competent authorities of all the Member States under the same conditions.
 
Article 12  
1. On adoption of one of the acts or measures referred to in 
Article 12 (5) of the Code, the customs authorities shall take the necessary steps to ensure that binding information shall thenceforth be issued only in conformity with the act or measure in question.
 
2. (a) For binding tariff information, for the purposes of paragraph 1 
above, the date to be taken into consideration shall be as follows:
 
— for the Regulations provided for in Article 12 (5) (a) (i) of 
the Code concerning amendments to the customs nomen ­
clature, the date of their applicability,  
— for the Regulations provided for in Article 12 (5) (a) (i) of 
the Code and establishing or affecting the classification of goods in the customs nomenclature, the date of their publication in the ‘L’ series of the  Official Journal of the 
European Communities , ▼
M10  1993R2454 — EN — 05.12.2014 — 022.001 — 21
 
— for the Regulations provided for in Article 12 (5) (a) (ii) of 
the Code concerning amendments to the explanatory notes to the combined nomenclature, the date of their publication in the ‘C’ series of the  Official Journal of the European 
Communities ,
 
— for judgments of the Court of Justice of the European 
Communities provided for in Article 12 (5) (a) (ii) of the Code, the date of the judgment,
 
— for the measures provided for in Article 12 (5) (a) (ii) of the 
Code concerning the adoption of a classification opinion, or amendments to the explanatory notes to the Harmonized System Nomenclature by the World Customs Organization, the date of the Commission communication in the ‘C’ series of the  Official Journal of the European Communities .
 
(b) For binding origin information, for the purposes of paragraph 1, 
the date to be taken into consideration shall be as follows:  
— for the Regulations provided for in Article 12 (5) (b) (i) of 
the Code concerning the determination of the origin of goods and the rules provided for in Article 12 (5) (b) (ii), the date of their applicability,
 
— for the measures provided for in Article 12 (5) (b) (ii) of the 
Code concerning amendments to the explanatory notes and opinions adopted at Community level, the date of their publication in the ‘C’ series of the  Official Journal of the 
European Communities ,
 
— for judgments of the Court of Justice of the European 
Communities provided for in Article 12 (5) (b) (ii) of the Code, the date of the judgment,
 
— for the measures provided for in Article 12 (5) (b) (ii) of the 
Code concerning opinions on origin or explanatory notes adopted by the World Trade Organization, the date given in the Commission communication in the ‘C’ series of the  
Official Journal of the European Communities ,
 
— for the measures provided for in Article 12 (5) (b) (ii) of the 
Code concerning the Annex to the World Trade Organiz ­
ation's Agreement on rules of origin and those adopted 
under international agreements, the date of their applica ­
bility.  
3. The Commission shall communicate the dates of adoption of the 
measures and acts referred to in this Article to the customs authorities as soon as possible.  ▼
M10  1993R2454 — EN — 05.12.2014 — 022.001 — 22
 
CHAPTER 5  
Provisions applying in the event of expiry of binding information  
Article 13  
Where, pursuant to the second sentence of Article 12 (4) and Article 12 (5) 
of the Code, binding information is void or ceases to be valid, the customs 
authority which supplied it shall notify the Commission as soon as 
possible.  
Article 14  
1. When a holder of binding information which has ceased to be 
valid for reasons referred to in Article 12 (5) of the Code, wishes to make use of the possibility of invoking such information during a given period pursuant to paragraph 6 of that Article, he shall notify the customs authorities, providing any necessary supporting documents to enable a check to be made that the relevant conditions have been satisfied.
 
2. In exceptional cases where the Commission, in accordance with 
the second subparagraph of Article 12 (7) of the Code, adopts a measure derogating from the provisions of paragraph 6 of that Article, or where 
the conditions referred to in paragraph 1 of this Article concerning the 
possibility of continuing to invoke binding tariff information or binding origin information have not been fulfilled, the customs authorities shall notify the holder in writing.
 
▼M29  
TITLE IIA  
AUTHORISED ECONOMIC OPERATORS  
CHAPTER 1  
Procedure for granting the certificates  
S e c t i o n 1  
General provisions  
Article 14a  
1. Without prejudice to the use of simplifications otherwise provided 
for under the customs rules, the customs authorities may, following an 
application by an economic operator and in accordance with Article 5a of the Code, issue the following authorised economic operators’ certificates (hereinafter referred to as ‘AEO certificates’):
 
(a) an AEO certificate — Customs simplifications in respect of 
economic operators requesting to benefit from simplifications provided for under the customs rules and who fulfil the conditions laid down in Articles 14h, 14i and 14j;
 
(b) an AEO certificate — Security and safety in respect of economic 
operators requesting to benefit from facilitations of customs controls relating to security and safety when the goods enter the customs territory of the Community, or when the goods leave the customs territory of the Community and who fulfil the conditions laid down in Articles 14h to 14k;  ▼
M10  1993R2454 — EN — 05.12.2014 — 022.001 — 23
 
(c) an AEO certificate — Customs Simplifications/security and safety, 
in respect of economic operators requesting to benefit from the simplifications described in point (a) and from facilitations described in point (b), and who fulfil the conditions laid down in Articles 14h to 14k.
 
2. The customs authorities shall take due account of the specific 
characteristics of economic operators, in particular of small and medium-sized companies.
 
Article 14b  
1. If the holder of an AEO certificate referred to in point (a) or (c) of 
Article 14a(1) applies for one or more of the authorisations referred to in Articles 260, 263, 269, 272, 276, 277, 282, 283, 313a, 313b, 324a, 324e, 372, 454a, 912g, the customs authorities shall not re-examine those conditions which have already been examined when granting the AEO certificate.
 
2. When an entry summary declaration has been lodged by the holder 
of an AEO certificate referred to in point (b) or (c) of Article 14a(1), the competent customs office may, before the arrival of the goods into the customs territory of the Community, notify the authorised economic operator when, as a result of security and safety risk analysis, the 
consignment has been selected for further physical control. This 
notice shall only be provided where it does not jeopardise the control to be carried out.
 
Member States may, however, carry out a physical control even where 
an authorised economic operator has not been notified, prior to the arrival of the goods in the customs territory of the Community, of the selection of the consignment for such control. When goods are to leave the customs territory of the Community, the first and second subpara ­
graphs shall apply  mutatis mutandis .
 
3. Holders of an AEO certificate referred to in point (b) or (c) of 
Article 14a(1) importing or exporting goods may lodge entry and exit summary declarations comprising the reduced data requirements set out in Section 2.5 of Annex 30A.
 
Carriers, freight forwarders or customs agents who are holders of an 
AEO certificate referred to in point (b) or (c) of Article 14a(1), and are involved in the importation or exportation of goods on behalf of holders of AEO certificate referred to in point (b) or (c) of Article 14a(1) may also lodge entry and exit summary declarations comprising the reduced data requirements set out in Section 2.5 of Annex 30A.
 
Holders of an AEO certificate entitled to use reduced data requirements 
may be required to provide additional data elements in order to ensure the proper functioning of systems set out in international agreements with third countries relating to mutual recognition of AEO certificates and measures related to security.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 24
 
4. The holder of an AEO certificate shall be subject to fewer physical 
and document-based controls than other economic operators. The customs authorities may decide otherwise in order to take into account a specific threat, or control obligations set out in other Community legislation.
 
Where, following risk analysis, the competent customs authority never ­
theless selects for further examination a consignment covered by an entry or exit summary declaration or by a customs declaration lodged by an authorised economic operator, it shall carry out the necessary controls as a matter of priority. If the authorised economic operator so requests, and subject to agreement with the customs authority concerned, these controls may be carried out at a place which is different from the place of the customs office involved.
 
5. The benefits laid down in paragraphs 1 to 4 shall be subject to the 
economic operator concerned providing the necessary AEO certificate numbers.
 
S e c t i o n 2  
Application for an AEO certificate  
Article 14c  
1. Application for an AEO certificate shall be made in writing or in an 
electronic form in accordance with the specimen set out in Annex 1C.  
2. Where the customs authority establishes that the application does 
not contain all the particulars required, the customs authority shall, within 30 calendar days of receipt of the application, ask the economic operator to supply the relevant information, stating the grounds for its request.
 
The time limits referred to in Articles 14l(1) and 14o(2) shall run from 
the date on which the customs authority receives all the necessary information to accept the application. The customs authorities shall inform the economic operator that the application has been accepted and the date from which the time limits will run.
 
Article 14d  
1. The application shall be submitted to one of the following customs 
authorities:  
(a) the customs authority of the Member State where the applicant's 
main accounts related to the customs arrangements involved are held, and where at least part of the operations to be covered by the AEO certificate are conducted;
 
(b) the customs authority of the Member State where the applicant's 
main accounts related to the customs arrangements involved are accessible in the applicant's computer system by the competent customs authority using information technology and computer networks, and where the applicant's general logistical management activities are conducted, and where at least part of the operations to be covered by the AEO certificate are carried out.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 25
 
The applicant's main accounts referred to in points (a) and (b) shall 
include records and documentation enabling the customs authority to verify and monitor the conditions and the criteria necessary for obtaining the AEO certificate.
 
2. If the competent customs authority can not be determined under 
paragraph 1, the application shall be submitted to one of the following customs authorities:
 
(a) the customs authority of the Member State where the applicant's 
main accounts related to the customs arrangements involved are held;
 
(b) the customs authority of the Member State where the applicant's 
main accounts related to the customs arrangements involved are accessible, as referred to in paragraph 1(b), and the applicant's general logistical management activities are conducted.
 
3. If a part of the relevant records and documentation is kept in a 
Member State other than the Member State of the customs authority to which the application has been submitted pursuant to paragraph 1 or 2, the applicant shall duly complete Boxes 13, 16, 17 and 18 of the 
application form set out in Annex 1C.
 
4. If the applicant maintains a storage facility or other premises in a 
Member State other than the Member State of the customs authority to which the application has been submitted pursuant to paragraph 1 or 2, this information shall be provided by the applicant in Box 13 of the application form set out in Annex 1C, in order to facilitate the exam ­
ination of the relevant conditions at the storage facility or other premises by the customs authorities of that Member State.
 
5. The consultation procedure referred to in Article 14m shall apply 
in the cases referred to in paragraphs 2, 3 and 4 of this Article.  
6. The applicant shall provide a readily accessible central point or 
nominate a contact person within the administration of the applicant, in order to make available to the customs authorities all of the information necessary for proving compliance with the requirements for issuing the AEO certificate.
 
7. Applicants shall, to the extent possible, submit necessary data to 
the customs authorities by electronic means.  
Article 14e  
Member States shall communicate to the Commission a list of their 
competent authorities, to which applications have to be made, and any subsequent changes thereto. The Commission shall forward such information to the other Member States or make it available on the Internet.
 
These authorities shall also act as the issuing customs authorities of the 
AEO certificates.  
Article 14f  
The application shall not be accepted in any of the following cases:  
(a) the application does not comply with Articles 14c and 14d;  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 26
 
(b) the applicant has been convicted of a serious criminal offence linked 
to the economic activity of the applicant or is subject to bankruptcy proceedings at the time of the submission of the application;
 
(c) the applicant has a legal representative in customs matters who has 
been convicted of a serious criminal offence related to an infringement of customs rules and linked to his activity as legal representative;
 
(d) the application is submitted within three years after revocation of 
the AEO certificate as provided for in Article 14v(4).  
S e c t i o n 3  
Conditions and criteria for granting the AEO certificate  
Article 14g  
An applicant need not be established in the customs territory of the 
Community in the following cases:  
(a) where an international agreement between the Community and a 
third country in which the economic operator is established provides for mutual recognition of the AEO certificates and specifies the administrative arrangements for carrying out appro ­
priate controls on behalf of the Member State's customs authority if required;
 
(b) where an application for the granting of an AEO certificate referred 
to in point (b) of Article 14a(1) is made by an airline or a shipping company not established in the Community but which has a regional office there and already benefits from the simplifications laid down in Articles 324e, 445 or 448.
 
In the case referred to in point (b) of the first paragraph, the applicant 
shall be deemed to have met the conditions set out in Articles 14h, 14i and 14j, but shall be required to meet the condition set out in Article 14k(2).
 
Article 14h  
1. The record of compliance with customs requirements referred to in 
the first indent of Article 5a(2) of the Code shall be considered as appropriate if over the last three years preceding the submission of 
the application no serious infringement or repeated infringements of 
customs rules have been committed by any of the following persons:
 
(a) the applicant;  
(b) the persons in charge of the applicant company or exercising control 
over its management;  
(c) if applicable, the applicant's legal representative in customs matters;  
(d) the person responsible in the applicant company for customs 
matters.  
However, the record of compliance with customs requirements may be 
considered as appropriate if the competent customs authority considers any infringement to be of negligible importance, in relation to the number or size of the customs related operations, and not to create doubts concerning the good faith of the applicant.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 27
 
2. If the persons exercising control over the applicant company are 
established or resident in a third country, the customs authorities shall assess their compliance with customs requirements on the basis of records and information that are available to them.
 
3. If the applicant has been established for less then three years, the 
customs authorities shall asses his compliance with customs requirements on the basis of the records and information that are available to them.
 
Article 14i  
To enable the customs authorities to establish that the applicant has a 
satisfactory system of managing commercial and, where appropriate, 
transport records, as referred to in the second indent of Article 5a(2) 
of the Code, the applicant shall fulfil the following requirements:  
(a) maintain an accounting system which is consistent with the 
generally accepted accounting principles applied in the Member State where the accounts are held and which will facilitate audit-based customs control;
 
(b) allow the customs authority physical or electronic access to its 
customs and, where appropriate, transport records;  
(c) have a logistical system which distinguishes between Community 
and non-Community goods;  
(d) have an administrative organisation which corresponds to the type 
and size of business and which is suitable for the management of the flow of goods, and have internal controls capable of detecting illegal or irregular transactions;
 
(e) where applicable, have satisfactory procedures in place for the 
handling of licenses and authorisations connected to commercial policy measures or to trade in agricultural products;
 
(f) have satisfactory procedures in place for the archiving of the 
company's records and information and for protection against the loss of information;
 
(g) ensure that employees are made aware of the need to inform the 
customs authorities whenever compliance difficulties are discovered and establish suitable contacts to inform the customs authorities of such occurrences;
 
(h) have appropriate information technology security measures in place 
to protect the applicant's computer system from unauthorised intrusion and to secure the applicant's documentation.
 
An applicant requesting the AEO certificate referred to in point (b) of 
Article 14a(1) shall not be required to fulfil the requirement laid down in point (c) of the first paragraph of this Article.  ▼
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Article 14j  
1. The condition relating to the financial solvency of the applicant 
referred to in the third indent of Article 5a(2) of the Code shall be deemed to be met if his solvency can be proven for the past three years.
 
For the purposes of this Article, financial solvency shall mean a good 
financial standing which is sufficient to fulfil the commitments of the applicant, with due regard to the characteristics of the type of the business activity.
 
2. If the applicant has been established for less then three years, his 
financial solvency shall be judged on the basis of records and information that are available.
 
Article 14k  
1. The applicant's security and safety standards referred to in the 
fourth indent of Article 5a(2) of the Code shall be considered to be appropriate if the following conditions are fulfilled:
 
(a) buildings to be used in connection with the operations to be covered 
by the certificate are constructed of materials which resist unlawful entry and provide protection against unlawful intrusion;
 
(b) appropriate access control measures are in place to prevent unauth ­
orised access to shipping areas, loading docks and cargo areas;  
(c) measures for the handling of goods include protection against the 
introduction, exchange or loss of any material and tampering with cargo units;
 
(d) where applicable, procedures are in place for the handling of import 
and/or export licenses connected to prohibitions and restrictions and to distinguish these goods from other goods;
 
(e) the applicant has implemented measures allowing a clear identifi ­
cation of his business partners in order to secure the international supply chain;
 
(f) the applicant conducts, in so far as legislation permits, security 
screening on prospective employees working in security sensitive positions and carries out periodic background checks;
 
(g) the applicant ensures that its staff concerned actively participate in 
security awareness programmes.  
2. If an airline or shipping company which is not established in the 
Community, but has a regional office there and benefits from the simplifi ­
cations laid down in Articles 324e, 445 or 448, submits an application for an AEO certificate referred to in point (b) of Article 14a(1), it shall fulfil one of the following conditions:
 
(a) be the holder of an internationally recognised security and/or safety 
certificate issued on the basis of the international conventions governing the transport sectors concerned;  ▼
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(b) be a regulated agent as defined in Article 3 of Regulation (EC) 
No 300/2008 of the European Parliament and of the Council (  1 ) 
(‘regulated agent’) and fulfil the requirements laid down in Commission Regulation (EU) No 185/2010 (
 2 ); 
▼M29  
(c) be the holder of a certificate issued in a country outside of the 
customs territory of the Community, where a bilateral agreement concluded between the Community and the third country provides for acceptance of the certificate, subject to the conditions laid down in that agreement.
 
If the airline or shipping company is the holder of a certificate referred 
to in point (a) of this paragraph, it shall meet the criteria laid down in paragraph 1. The issuing customs authority shall consider the criteria laid down in paragraph 1 to be met, to the extent that the criteria for issuing the international certificate are identical or correspond to those laid down in paragraph 1.  
▼
M52  
If the airline company is a regulated agent, the conditions laid down in 
paragraph 1 shall be deemed to be met in relation to the sites and the operations for which the applicant obtained the status of regulated agent to the extent that the conditions for issuing the regulated agent status are 
identical or correspond to those laid down in paragraph 1.
 
3. Where the applicant is established in the customs territory of the 
Community and is a regulated agent or a known consignor as defined in Article 3 of Regulation (EC) No 300/2008 and fulfils the requirements laid down in Regulation (EU) No 185/2010, the conditions laid down in paragraph 1 shall be deemed to be met in relation to the sites and the 
operations for which the applicant obtained the status of regulated agent 
or known consignor to the extent that the conditions for issuing the regulated agent or known consignor status are identical or correspond to those laid down in paragraph 1.  
▼
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4. If the applicant, established in the Community, is the holder of an 
internationally recognised security and/or safety certificate issued on the basis of international conventions, of a European security and/or safety certificate issued on the basis of Community legislation, of an Inter ­
national Standard of the International Organisation for Standardisation, or of a European Standard of the European Standards Organisations, the criteria provided for in paragraph 1 shall be deemed to be met to the extent that the criteria for issuing these certificates are identical or correspond to those laid down in this Regulation.
 
S e c t i o n 4  
Procedure for issuing AEO certificates  
Article 14l  
1. The issuing customs authority shall communicate the application 
to the customs authorities of all other Member States within five working days starting from the date on which it has received the appli ­
cation in accordance with Article 14c using the communication system referred to in Article 14x.  ▼
M52  1993R2454 — EN — 05.12.2014 — 022.001 — 30  
( 1 ) OJ L 97, 9.4.2008, p. 72. 
( 2 ) OJ L 55, 5.3.2010, p. 1.
 2. Where the customs authority of any other Member State has 
relevant information which may prejudice the granting of the certificate, it shall communicate that information to the issuing customs authority within 35 calendar days starting from the date of the communication provided for in paragraph 1, using the communication system referred to in Article 14x.
 
Article 14m  
1. Consultation between the customs authorities of the Member 
States shall be required if the examination of one or more of the criteria laid down in Articles 14g to 14k cannot be performed by the issuing customs authority due either to a lack of information or to the impossibility of checking it. In these cases, the customs authorities of the Member States shall carry out the consultation within 60 calendar days, starting from the date of the communication of the information by the issuing customs authority, in order to allow for the issuing of the 
AEO certificate or the rejection of the application within the time limits 
set out in Article 14o(2).
 
If the consulted customs authority fails to respond within the 60 
calendar days, the consulting authority may assume, at the responsibility of the consulted customs authority, that the criteria for which the consultation took place are met. This period may be extended if the applicant carries out adjustments in order to satisfy those criteria and communicates them to the consulted and the consulting authority.
 
2. Where, following the examination provided for in Article 14n, the 
consulted customs authority establishes that the applicant does not fulfil one or more of the criteria, the results, duly documented, shall be trans ­
ferred to the issuing customs authority which shall reject the application. Article 14o(4), (5) and (6) shall apply.
 
Article 14n  
1. The issuing customs authority shall examine whether or not the 
conditions and criteria for issuing the certificate described in Articles 14g to 14k are met. Examination of the criteria laid down in Article 14k shall be carried out for all the premises which are relevant to the customs related activities of the applicant. The examination as well as its results shall be documented by the customs authority.
 
Where, in the case of a large number of premises, the period for issuing 
the certificate would not allow for examination of all of the relevant premises, but the customs authority has no doubt that the applicant maintains corporate security standards which are commonly used in all its premises, it may decide only to examine a representative proportion of those premises.
 
2. The issuing customs authority may accept conclusions provided by 
an expert in the relevant fields referred to in Articles 14i, 14j and 14k in respect of the conditions and criteria referred to in those Articles respectively. The expert shall not be related to the applicant.
 
Article 14o  
1. The issuing customs authority shall issue the AEO certificate in 
accordance with the specimen set out in Annex 1D.  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 31
 
2. The customs authority shall issue an AEO Certificate or reject the 
application within 120 calendar days of the date of receipt of the appli ­
cation in accordance with Article 14c. Where it is unable to meet the deadline, this period may be extended by one further period of 60 calendar days. In such cases, the customs authority shall, before the expiry of the period of 120 calendar days, inform the applicant of the reasons for the extension.  
▼
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3. The period provided for in the first sentence of paragraph 2 may 
be extended if, in the course of the examination of the criteria, the applicant carries out adjustments in order to satisfy those criteria and communicates them to the competent authority.
 
4. Where the result of the examination performed in accordance with 
Articles 14l, 14m and 14n is likely to lead to the rejection of the application, the issuing customs authority shall communicate the findings to the applicant and provide him with the opportunity to respond within 30 calendar days, before rejecting the application. The period laid down in the first sentence of paragraph 2 shall be suspended accordingly.
 
5. The rejection of an application shall not lead to the automatic 
revocation of any existing authorisation issued under the customs rules.  
6. If the application is rejected, the customs authority shall inform the 
applicant of the grounds on which the decision is based. The decision to reject an application shall be notified to the applicant within the time limits laid down in paragraphs (2), (3) and (4).
 
Article 14p  
The issuing customs authority shall, within five working days, inform 
the customs authorities of the other Member States that an AEO certificate has been issued, using the communication system referred to in Article 14x. Information shall also be provided within the same 
time limit if the application is rejected.
 
CHAPTER 2  
Legal effects of AEO certificates  
S e c t i o n 1  
General provisions  
Article 14q  
1. The AEO certificate shall take effect on the 10th working day after 
the date of its issue.  
2. The AEO certificate shall be recognised in all Member States.  
3. The period of validity of the AEO certificate shall not be limited.  
4. The customs authorities shall monitor the compliance with the 
conditions and criteria to be met by the authorised economic operator.  
5. A re-assessment of the conditions and criteria shall be carried out 
by the issuing customs authority in the following cases:  
(a) major changes to the relevant Community legislation;  
(b) reasonable indication that the relevant conditions and criteria are not 
any longer met by the authorised economic operator.  ▼M37  1993R2454 — EN — 05.12.2014 — 022.001 — 32
 
In the case of an AEO certificate issued to an applicant established for 
less than three years, close monitoring shall take place during the first year after issue.
 
Article 14n(2) shall apply.  
The results of the re-assessment shall be made available to the customs 
authorities of all Member States, using the communication system referred to in Article 14x.
 
S e c t i o n 2  
Suspension of the status of authorised economic operator  
Article 14r  
1. The status of authorised economic operator shall be suspended by 
the issuing customs authority in the following cases:  
(a) where non-compliance with the conditions or criteria for the AEO 
certificate has been detected;  
(b) the customs authorities have sufficient reason to believe that an act, 
which gives rise to criminal court proceedings and linked to an infringement of the customs rules, has been perpetrated by the auth ­
orised economic operator.
 
However, in the case referred to in point (b) of the first subparagraph, 
the customs authority may decide not to suspend the status of authorised economic operator if it considers an infringement to be of negligible importance in relation to the number or size of the customs related operations and not to create doubts concerning the good faith of the authorised economic operator.
 
Before taking a decision, the customs authorities shall communicate 
their findings to the economic operator concerned. The economic operator concerned shall be entitled to correct the situation and/or express his point of view within 30 calendar days starting from the date of communication.
 
However, where the nature or the level of the threat to citizens’ security 
and safety, to public health or to the environment so requires, 
suspension shall take place immediately. The suspending customs authority shall immediately inform the customs authorities of the other Member States, using the communication system referred to in Article 14x, in order to permit them to take appropriate action.
 
2. If the holder of the AEO certificate does not regularise the 
situation referred to in point (a) of the first subparagraph of paragraph 1 within the period of 30 calendar days referred to in the third subparagraph of paragraph 1, the competent customs authority shall notify the economic operator concerned that the status of authorised economic operator is suspended for a period of 30 calendar days, to enable the economic operator to take the required measures to regularise the situation. The notification shall also be sent to the customs auth ­
orities of the other Member States using the communication system referred to in Article 14x.
 
3. If the holder of the AEO certificate has committed an act referred 
to in point (b) of the first subparagraph of paragraph 1, the issuing customs authority shall suspend the status of authorised economic operator for the duration of the court proceedings. It shall notify the holder of the certificate to that effect. Notification shall also be sent to the customs authorities of the other Member States, using the communi ­
cation system referred to in Article 14x.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 33
 
4. Where the economic operator concerned has been unable to regu ­
larise the situation within 30 calendar days but can provide evidence that the conditions can be met if the suspension period is extended, the issuing customs authority shall suspend the status of authorised economic operator for a further 30 calendar days.
 
Article 14s  
1. The suspension shall not affect any customs procedure already 
started before the date of suspension and not yet completed.  
2. The suspension shall not automatically affect any authorisation 
which has been granted without reference to the AEO certificate 
unless the reasons for the suspension also have relevance for that auth ­
orisation.  
3. The suspension shall not automatically affect any authorisation for 
use of a customs simplification which has been granted on the basis of the AEO certificate and for which the conditions are still fulfilled.
 
4. In the case of an AEO certificate referred to in point (c) of 
Article 14a(1), if the economic operator concerned fails to fulfil only the conditions laid down in Article 14k, the status of authorised economic operator shall be partially suspended and a new AEO certificate, as referred to in point (a) of Article 14a(1) may be issued at his request.
 
Article 14t  
1. When the economic operator concerned has, to the satisfaction of 
the customs authorities, taken the necessary measures to comply with the conditions and criteria that have to be met by an authorised economic operator, the issuing customs authority shall withdraw the suspension and inform the economic operator concerned and the 
customs authorities of the other Member States. The suspension may 
be withdrawn before the expiry of the time limit laid down in Article 14r(2) or (4).
 
In the situation referred to in Article 14s (4), the suspending customs 
authority shall reinstate the suspended certificate. It shall subsequently revoke the AEO certificate referred to in point (a) of Article 14a(1).
 
2. If the economic operator concerned fails to take the necessary 
measures within the suspension period provided for in Article 14r(2) or (4), the issuing customs authority shall revoke the AEO certificate and immediately notify the customs authorities of the other Member States, using the communication system referred to in Article 14x.
 
In the situation referred to in Article 14s (4), the original certificate shall 
be revoked and only the new AEO certificate as referred to in point (a) of Article 14a(1) issued shall be valid.
 
Article 14u  
1. Where an authorised economic operator is temporarily unable to 
meet any of the criteria laid down in Article 14a, he may request suspension of the status of authorised economic operator. In such case, the authorised economic operator shall notify the issuing customs authority, specifying the date when he will be able to meet the criteria again. He shall also notify the issuing customs authority of any planned measures and their timescale.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 34
 
The notified customs authority shall send the notification to the customs 
authorities of the other Member States using the communication system referred to in Article 14x.
 
2. If the authorised economic operator fails to regularise the situation 
within the period set out in his notification, the issuing customs authority may grant a reasonable prolongation, provided that the auth ­
orised economic operator has acted in good faith. This prolongation shall be notified to the customs authorities of the other Member States using the communication system referred to in Article 14x.
 
In all other cases, the AEO certificate shall be revoked and the issuing 
customs authority shall immediately notify the customs authorities of 
the other Member States, using the communication system referred to in 
Article 14x.  
3. If the required measures are not taken within the suspension 
period, Article 14v shall apply.  
S e c t i o n 3  
Revocation of the AEO certificate  
Article 14v  
1. The AEO certificate shall be revoked by the issuing customs 
authority in the following cases:  
(a) where the authorised economic operator fails to take the measures 
referred to in Article 14t(1);  
(b) where serious infringements related to customs rules have been 
committed by the authorised economic operator and there is no further right of appeal;
 
(c) where the authorised economic operator fails to take the necessary 
measures during the suspension period referred to in Article 14u;  
(d) upon request of the authorised economic operator.  
However, in the case referred to in point (b), the customs authority may 
decide not to revoke the AEO certificate if it considers the infringements to be of negligible importance in relation to the number or size of the customs related operations and not to create doubts concerning the good faith of the authorised economic operator.
 
2. Revocation shall take effect from the day following its notifi ­
cation.  
In the case of an AEO certificate as referred to in point (c) of 
Article 14a(1), where the economic operator concerned only fails to 
fulfil the conditions in Article 14k, the certificate shall be revoked by the issuing customs authority and a new AEO certificate as referred to in point (a) of Article 14a(1) shall be issued.
 
3. The issuing customs authority shall immediately inform the 
customs authorities of the other Member States of the revocation of an AEO certificate using the communication system referred to in Article 14x.
 
4. Apart from cases of revocation referred to in points (c) and (d) of 
paragraph 1, the economic operator shall not be permitted to submit a new application for an AEO certificate within three years from the date of revocation.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 35
 
CHAPTER 3  
Information exchange  
Article 14w  
1. The authorised economic operator shall inform the issuing customs 
authority of all factors arising after the certificate is granted which may 
influence its continuation or content.  
2. All relevant information at the disposal of the issuing customs 
authority shall be made available to the customs authorities of the other Member States where the authorised economic operator carries 
out customs related activities.
 
3. If a customs authority revokes a specific authorisation granted to 
an authorised economic operator, on the basis of his AEO certificate, for the use of a particular customs simplification, as provided for in Articles 
260, 263, 269, 272, 276, 277, 282, 283, 313a and 313b, 324a, 324e, 
372, 454a, 912g, it shall so notify the customs authority which issued the AEO certificate.  
▼
M52  
4. The issuing customs authority shall immediately make available to 
the appropriate national authority responsible for civil aviation security the following minimum information related to the status of authorised economic operator which it has at its disposal:
 
(a) the AEO certificate — security and safety (AEOS) and AEO 
certificate — customs simplifications/security and safety (AEOF) including the name of the holder of the certificate and, where applicable, their amendment or revocation or the suspension of the status of authorised economic operator and the reasons therefor;
 
(b) information about whether the specific site concerned has been 
visited by customs authorities, the date of the last visit and the purpose for the visit (authorisation process, reassessment, moni ­
toring);
 
(c) any reassessments of AEOS and AEOF certificates and the results 
thereof.  
The national customs authorities shall, in agreement with the appropriate 
national authority responsible for civil aviation security, establish detailed modalities for the exchange of any information as referred to in the first subparagraph which is not covered by the electronic information and communication system referred to in Article 14x, by 1 March 2015 at the latest.
 
The national authorities responsible for civil aviation security handling 
the information concerned shall only use it for the purposes of the relevant programmes for regulated agent or known consignor and shall implement appropriate technical and organizational measures to ensure the security of this information.  
▼
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Article 14x  
1. An electronic information and communication system, defined by 
the Commission and the customs authorities in agreement with each other, shall be used for the information and communication process between the customs authorities and for information of the Commission and of the economic operators.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 36
 
2. The Commission and the customs authorities shall, using the 
system referred to in paragraph 1, store and have access to the following information:
 
(a) the electronically transmitted data of the applications;  
(b) the AEO certificates, and where applicable, their amendment, revo ­
cation, or the suspension of the status of authorised economic 
operator;  
(c) all other relevant information.  
▼M52  
2a. Where applicable, in particular when the status of authorised 
economic operator is considered as a basis for granting approval or authorisations or facilitations under other Union legislation access to the information referred to in points (a) and (c) of Article 14w(4) may be granted also to the appropriate national authority responsible for civil aviation security.  
▼
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3. The issuing customs authority shall notify the risk analysis offices 
in its own Member State of the granting, amendment, revocation of an AEO certificate, or the suspension of the status of authorised economic operator. It shall also inform all issuing authorities of the other Member States.
 
4. The list of authorised economic operators may be disclosed by the 
Commission to the public via the Internet with prior agreement of the authorised economic operator concerned. The list shall be updated.
 
▼M18  __________  
▼B 
TITLE IV  
ORIGIN OF GOODS  
CHAPTER 1  
Non-preferential origin  
S e c t i o n 1  
Working or processing conferring origin  
Article 35  
This chapter lays down, for textiles and textile articles falling within 
Section XI of the combined nomenclature, and for certain products other than textiles and textile articles, the working or processing which shall be regarded as satisfying the criteria laid down in Article 24 of the Code and shall confer on the products concerned the origin of the country in which they were carried out.
 
‘Country’ means either a third country or the Community as appro ­
priate.  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 37
 
S u b s e c t i o n 1  
Textiles and textile articles falling within Section XI of the combined 
nomenclature  
Article 36  
For textiles and textile articles falling within Section XI of the combined 
nomenclature, a complete process, as specified in Article 37, shall be 
regarded as a working or processing conferring origin in terms of Article 24 of the Code.
 
Article 37  
Working or processing as a result of which the products obtained 
receive a classification under a heading of the combined nomenclature other than those covering the various non-originating materials used shall be regarded as complete processes.
 
However, for products listed in Annex 10, only the specific processes 
referred to in column 3 of that Annex in connection with each product obtained shall be regarded as complete, whether or not they involve a change of heading.
 
The method of applying the rules in Annex 10 is described in the 
introductory notes in Annex 9.  
Article 38  
For the purposes of the preceding Article, the following shall in any 
event be considered as insufficient working or processing to confer the status of originating products whether or not there is a change of heading:
 
(a) operations to ensure the preservation of products in good condition 
during transport and storage (ventilation, spreading out, drying, removal of damaged parts and like operations);
 
(b) simple operations consisting of removal of dust, sifting or screening, 
sorting, classifying, matching (including the making-up of sets of 
articles), washing, cutting up;  
(c) (i) changes of packing and breaking-up and assembly of consign ­
ments;  
(ii) simple placing in bags, cases, boxes, fixing on cards or boards, 
etc., and all other simple packing operations;  
(d) the affixing of marks, labels or other like distinguishing signs on 
products or their packaging;  
(e) simple assembly of parts of products to constitute a complete 
product;  
(f) a combination of two or more operations specified in (a) to (e).  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 38
 
S u b s e c t i o n 2  
Products other than textiles and textile articles falling within Section XI of 
the combined nomenclature  
Article 39  
In the case of products obtained which are listed in Annex 11, the 
working or processing referred to in column 3 of the Annex shall be 
regarded as a process or operation conferring origin under Article 24 of the Code.
 
The method of applying the rules set out in Annex 11 is described in 
the introductory notes in Annex 9.  
S u b s e c t i o n 3  
Common provisions for all products  
Article 40  
Where the lists in Annexes 10 and 11 provide that origin is conferred if 
the value of the non-originating materials used does not exceed a given percentage of the ex-works price of the products obtained, such percentage shall be calculated as follows:
 
— ‘value’ means the customs value at the time of import of the 
non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for such materials in the country of processing,
 
— ‘ex-works price’ means the ex-works price of the product obtained 
minus any internal taxes which are, or may be, repaid when such product is exported,
 
— ‘value acquired as a result of assembly operations’ means the 
increase in value resulting from the assembly itself, together with any finishing and checking operations, and from the incorporation of any parts originating in the country where the operations in question were carried out, including profit and the general costs borne in that country as a result of the operations.
 
S e c t i o n 2  
Implementing provisions relating to spare parts  
Article 41  
▼M1 
1. Accessories, spare parts or tools delivered with any piece of 
equipment, machine, apparatus or vehicle which form part of its 
standard equipment shall be deemed to have the same origin as that piece of equipment, machine, apparatus or vehicle.  
▼
B 
►M1 2. ◄ Essential spare parts for use with any piece of 
equipment, machine, apparatus or vehicle put into free circulation or previously exported shall be deemed to have the same origin as that piece of equipment, machine, apparatus or vehicle provided the conditions laid down in this section are fulfilled.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 39
 
Article 42  
The presumption of origin referred to in the preceding Article shall be 
accepted only:  
— if this is necessary for importation into the country of destination,  
— if the incorporation of the said essential spare parts in the piece of 
equipment, machine, apparatus or vehicle concerned at the production stage would not have prevented the piece of equipment, machine, apparatus or vehicle from having Community origin or that of the country of manufacture.
 
Article 43  
For the purposes of Article 41:  
(a) ‘piece of equipment, machine, apparatus or vehicle’ means goods 
listed in Sections XVI, XVII and XVIII of the combined nomen ­
clature;  
(b) ‘essential spare parts’ means parts which are:  
— components without which the proper operation of the goods 
referred to in (a) which have been put into free circulation or 
previously exported cannot be ensured, and  
— characteristic of those goods, and  
— intended for their normal maintenance and to replace parts of the 
same kind which are damaged or have become unserviceable.  
Article 44  
Where an application is presented to the competent authorities or auth ­
orized agencies of the Member States for a certificate of origin for essential spare parts within the meaning of Article 41, box 6 (Item number, marks, numbers, number and kind of packages, description of goods) of that certificate and the application relating thereto shall include a declaration by the person concerned that the goods mentioned therein are intended for the normal maintenance of a piece of equipment, machine, apparatus or vehicle previously exported, together with the exact particulars of the said piece of equipment, 
machine, apparatus or vehicle.
 
Whenever possible, the person concerned shall also give the particulars 
of the certificate of origin (issuing authority, number and date of certificate) under cover of which was exported the piece of equipment, machine, apparatus or vehicle for whose maintenance the parts are intended.
 
Article 45  
Where the origin of essential spare parts within the meaning of 
Article 41 must be proved for their release for free circulation in the Community by the production of a certificate of origin, the certificate shall include the particulars referred to in Article 44.
 
Article 46  
In order to ensure application of the rules laid down in this section, the 
competent authorities of the Member States may require additional proof, in particular:  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 40
 
— production of the invoice or a copy of the invoice relating to the 
piece of equipment, machine, apparatus or vehicle put into free circulation or previously exported,
 
— the contract or a copy of the contract or any other document 
showing that delivery is being made as part of the normal main ­
tenance service.  
S e c t i o n 3  
Implementing provisions relating to certificates of origin  
S u b s e c t i o n 1  
Provisions relating to universal certificates of origin  
Article 47  
When the origin of a product is or has to be proved on importation by 
the production of a certificate of origin, that certificate shall fulfil the following conditions:
 
(a) it shall be made out by a reliable authority or agency duly auth ­
orized for that purpose by the country of issue;  
(b) it shall contain all the particulars necessary for identifying the 
product to which it relates, in particular:  
— the number of packages, their nature, and the marks and 
numbers they bear,  
— the type of product,  
— the gross and net weight of the product; these particulars may, 
however, be replaced by others, such as the number or volume, 
when the product is subject to appreciable changes in weight 
during carriage or when its weight cannot be ascertained or when it is normally identified by such other particulars,
 
— the name of the consignor;  
(c) it shall certify unambiguously that the product to which it relates 
originated in a specific country.  
Article 48  
1. A certificate of origin issued by the competent authorities or auth ­
orized agencies of the Member States shall comply with the conditions prescribed by Article 47 (a) and (b).
 
2. The certificates and the applications relating to them shall be made 
out on forms corresponding to the specimens in Annex 12.  
3. Such certificates of origin shall certify that the goods originated in 
the Community.  
However, when the exigencies of export trade so require, they may 
certify that the goods originated in a particular Member State.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 41
 
If the conditions of Article 24 of the Code are fulfilled only as a result 
of a series of operations or processes carried out in different Member States, the goods may only be certified as being of Community origin.
 
Article 49  
Certificates of origin shall be issued upon written request of the person 
concerned.  
Where the circumstances so warrant, in particular where the applicant 
maintains a regular flow of exports, the Member States may decide not to require an application for each export operation, on condition that the provisions concerning origin are complied with.
 
Where the exigencies of trade so require, one or more extra copies of an 
origin certificate may be issued.  
Such copies shall be made out on forms corresponding to the specimen 
in Annex 12.  
Article 50  
1. The certificate shall measure 210 × 297 mm. A tolerance of up to 
minus 5 mm or plus 8 mm in the length shall be allowed. The paper used shall be white, free of mechanical pulp, dressed for writing purposes and weigh at least 64 g/m
 2 or between 25 and 30 g/m  2 
where air-mail paper is used. It shall have a printed guilloche pattern 
background in sepia such as to reveal any falsification by mechanical or chemical means.
 
2. The application form shall be printed in the official language or in 
one or more of the official languages of the exporting Member State. The certificate of origin form shall be printed in one or more of the 
official languages of the Community or, depending on the practice and 
requirements of trade, in any other language.
 
3. Member States may reserve the right to print the certificate of 
origin forms or may have them printed by approved printers. In the 
latter case, each certificate must bear a reference to such approval. Each certificate of origin form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or stamped, by which it can be identified.
 
Article 51  
The application form and the certificate of origin shall be completed in 
typescript or by hand in block capitals, in an identical manner, in one of the official languages of the Community or, depending on the practice and requirements of trade, in any other languages.
 
Article 52  
Each origin certificate referred to in Article 48 shall bear a serial 
number by which it can be identified. The application for the certificate and all copies of the certificate itself shall bear the same number.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 42
 
In addition, the competent authorities or authorized agencies of the 
Member States may number such documents by order of issue.  
Article 53  
The competent authorities of the Member States shall determine what 
additional particulars, if any, are to be given in the application. Such additional particulars shall be kept to a strict minimum.
 
Each Member State shall inform the Commission of the provisions it 
adopts in pursuance of the preceding paragraph. The Commission shall 
immediately communicate this information to the other Member States.  
Article 54  
The competent authorities or authorized agencies of the Member States 
which have issued certificates of origin shall retain the applications for a minimum of two years.
 
However, applications may also be retained in the form of copies 
thereof, provided that these have the same probative value under the law of the Member State concerned.
 
S u b s e c t i o n 2  
Specific provisions relating to certificates of origin for certain agricultural 
products subject to special import arrangements  
Article 55  
Articles 56 to 65 lay down the conditions for use of certificates of 
origin relating to agricultural products originating in third countries for which special non-preferential import arrangements have been estab ­
lished, in so far as these arrangements refer to the following provisions.
 
(a) Certificates of origin  
Article 56  
1. Certificates of origin relating to agricultural products originating in 
third countries for which special non-preferential import arrangements are established shall be made out on a form conforming to the specimen in Annex 13.
 
2. Such certificates shall be issued by the competent governmental 
authorities of the third countries concerned, hereinafter referred to as the issuing authorities, if the products to which the certificates relate can be 
considered as products originating in those countries within the meaning 
of the rules in force in the Community.
 
3. Such certificates shall also certify all necessary information 
provided for in the Community legislation governing the special import arrangements referred to in Article 55.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 43
 
4. Without prejudice to specific provisions under the special import 
arrangements referred to in Article 55 the period of validity of the certificates of origin shall be ten months from the date of issue by the issuing authorities.
 
Article 57  
1. Certificates of origin drawn up in accordance with the provisions 
of this subsection shall consist only of a single sheet identified by the word ‘original’ next to the title of the document.
 
If additional copies are necessary, they shall bear the designation ‘copy’ 
next to the title of the document.  
2. The competent authorities in the Community shall accept as valid 
only the original of the certificate of origin.  
Article 58  
1. The certificate of origin shall measure 210 × 297 mm; a tolerance 
of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used shall be white, not containing mechanical pulp, and shall weigh not less than 40 g/m
 2 . The face of the original shall have a 
printed yellow guilloche pattern background making any falsification by mechanical or chemical means apparent.
 
2. The certificates shall be printed and completed in one of the 
official languages of the Community.  
Article 59  
1. The certificate shall be completed in typescript or by means of a 
mechanical data-processing system, or similar procedure.  
2. Entries must not be erased or overwritten. Any changes shall be 
made by crossing out the wrong entry and if necessary adding the correct particulars. Such changes shall be initialled by the person making them and endorsed by the issuing authorities.
 
Article 60  
1. Box 5 of the certificates of origin issued in accordance with 
Articles 56 to 59 shall contain any additional particulars which may be required for the implementation of the special import arrangements to which they relate as referred to in Article 56 (3).
 
2. Unused spaces in boxes 5, 6 and 7 shall be struck through in such 
a way that nothing can be added at a later stage.  
Article 61  
Each certificate of origin shall bear a serial number, whether or not 
printed, by which it can be identified, and shall be stamped by the issuing authority and signed by the person or persons empowered to do so.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 44
 
The certificate shall be issued when the products to which it relates are 
exported, and the issuing authority shall keep a copy of each certificate issued.
 
Article 62  
Exceptionally, the certificates of origin referred to above may be issued 
after the export of the products to which they relate, where the failure to issue them at the time of such export was a result of involuntary error or omission or special circumstances.
 
The issuing authorities may not issue retrospectively a certificate of 
origin provided for in Articles 56 to 61 until they have checked that the particulars in the exporter's application correspond to those in the relevant export file.
 
Certificates issued retrospectively shall bear one of the following:  
— expedido  a posteriori , 
— udstedt efterfølgende,  
— Nachträglich ausgestellt,  
— Εκδοθέν  εκ των υστέρων , 
— Issued retrospectively,  
— Délivré  a posteriori , 
— rilasciato  a posteriori , 
— afgegeven  a posteriori , 
— emitido  a posteriori , 
▼A1 
— annettu jälkikäteen/utfärdat i efterhand,  
— utfärdat i efterhand,  
▼A2 
— Vystaveno dodate čně, 
— Välja antud tagasiulatuvalt,  
— Izsniegts retrospekt īvi, 
— Retrospektyvusis išdavimas,  
— Kiadva visszamen őleges hatállyal,  
— Maħruġ retrospettivament,  
— Wystawione retrospektywnie,  
— Izdano naknadno,  
▼M26  
— Vyhotovené dodato čne, ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 45
 
— издаден  впоследствие , 
— eliberat ulterior,  
▼M45  
— Izdano naknadno.  
▼B 
in the ‘Remarks’ box.  
(b) Administrative cooperation  
Article 63  
1. Where the special import arrangements for certain agricultural 
products provide for the use of the certificate of origin laid down in Articles 56 to 62, the entitlement to use such arrangements shall be subject to the setting up of an administrative cooperation procedure unless specified otherwise in the arrangements concerned.
 
To this end the third countries concerned shall send the Commission of 
the European Communities:  
— the names and addresses of the issuing authorities for certificates of 
origin together with specimens of the stamps used by the said auth ­
orities,  
— the names and addresses of the government authorities to which 
requests for the subsequent verification of origin certificates 
provided for in Article 64 below should be sent.  
The Commission shall transmit all the above information to the 
competent authorities of the Member States.  
2. Where the third countries in question fail to send the Commission 
the information specified in paragraph 1, the competent authorities in the Community shall refuse access entitlement to the special import arrangements.
 
Article 64  
1. Subsequent verification of the certificates of origin referred to in 
Articles 56 to 62 shall be carried out at random and whenever reasonable doubt has arisen as to the authenticity of the certificate or the accuracy of the information it contains.
 
For origin matters the verification shall be carried out on the initiative of 
the customs authorities.  
For the purposes of agricultural rules, the verification may be carried 
out, where appropriate, by other competent authorities.  
2. For the purposes of paragraph 1, the competent authorities in the 
Community shall return the certificate of origin or a copy thereof to the 
governmental authority designated by the exporting country, giving, where appropriate, the reasons of form or substance for an enquiry. If the invoice has been produced, the original or a copy thereof shall be attached to the returned certificate. The authorities shall also provide any information that has been obtained suggesting that the particulars given on the certificates are inaccurate or that the certificate is not authentic.  ▼
M30  1993R2454 — EN — 05.12.2014 — 022.001 — 46
 
Should the customs authorities in the Community decide to suspend the 
application of the special import arrangements concerned pending the results of the verification they shall grant release of the products subject to such precautions as they consider necessary.
 
Article 65  
1. The results of subsequent verifications shall be communicated to 
the competent authorities in the Community as soon as possible.  
The said results must make it possible to determine whether the origin 
certificates remitted in the conditions laid down in Article 64 above apply to the goods actually exported and whether the latter may actually give rise to application of the special importation arrangements concerned.
 
2. If there is no reply within a maximum time limit of six months to 
requests for subsequent verification, the competent authorities in the Community shall definitively refuse to grant entitlement to the special 
import arrangements.  
▼
M18  
CHAPTER 2  
Preferential origin  
▼M39  
S e c t i o n 1  
Generalised system of preferences  
S u b - s e c t i o n 1  
General provisions  
▼M46  
Article 66  
This section lays down the rules concerning the definition of the 
concept of ‘originating products’, the procedures and the methods of administrative cooperation related thereto, for the purposes of the appli ­
cation of the scheme of generalised tariff preferences (GSP) granted by the Union by Regulation (EU) No 978/2012 of the European Parliament and of the Council (
 1 ) to developing countries (‘the scheme’).  
▼M39  
Article 67  
1. For the purposes of this Section and Section 1A of this Chapter 
the following definitions shall apply:  
▼M46  
(a) ‘beneficiary country’ means a country or territory as defined in 
Article 2(d) of Regulation (EU) No 978/2012;  
▼M39  
(b) ‘manufacture’ means any kind of working or processing including 
assembly;  
(c) ‘material’ means any ingredient, raw material, component or part, 
etc., used in the manufacture of the product;  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 47  
( 1 ) OJ L 303, 31.10.2012, p. 1.
 (d) ‘product’ means the product being manufactured, even if it is 
intended for later use in another manufacturing operation;  
(e) ‘goods’ means both materials and products;  
(f) ‘bilateral cumulation’ means a system that allows products which 
according to this Regulation originate in the European Union, to be considered as originating materials in a beneficiary country when they are further processed or incorporated into a product in that beneficiary country;
 
(g) ‘cumulation with Norway, Switzerland or Turkey’ means a system 
that allows products which originate in Norway, Switzerland or Turkey to be considered as originating materials in a beneficiary country when they are further processed or incorporated into a product in that beneficiary country and imported into the European Union;
 
(h) ‘regional cumulation’ means a system whereby products which 
according to this Regulation originate in a country which is a member of a regional group are considered as materials orig ­
inating in another country of the same regional group (or a country of another regional group where cumulation between groups is possible) when further processed or incorporated in a product manufactured there;
 
(i) ‘extended cumulation’ means a system, conditional upon the 
granting by the Commission, on a request lodged by a beneficiary country and whereby certain materials, originating in a country with which the European Union has a free-trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) in force, are considered to be materials originating in the beneficiary country concerned when further processed or incorporated in a product manufactured in that country;
 
(j) ‘fungible materials’ means materials that are of the same kind and 
commercial quality, with the same technical and physical char ­
acteristics, and which cannot be distinguished from one another once they are incorporated into the finished product;
 
(k) ‘regional group’ means a group of countries between which 
regional cumulation applies;  
(l) ‘customs value’ means the value as determined in accordance with 
the 1994 Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on Customs Valuation);
 
(m) ‘value of materials’ in the list in Annex 13a means the customs 
value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the beneficiary country. Where the value of the originating materials used needs to be established, this point shall be applied  mutatis mutandis ; ▼
M39  1993R2454 — EN — 05.12.2014 — 022.001 — 48
 
(n) ‘ex-works price’ means the price paid for the product ex-works to 
the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported.
 
Where the actual price paid does not reflect all costs related to the 
manufacturing of the product which are actually incurred in the beneficiary country, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported;
 
(o) ‘maximum content of non-originating materials’ means the 
maximum content of non-originating materials which is permitted in order to consider a manufacture as working or processing sufficient to confer originating status on the product. It may be expressed as a percentage of the ex-works price of the product or as a percentage of the net weight of these materials used falling under a specified group of chapters, chapter, heading or sub-heading;
 
(p) ‘net weight’ means the weight of the goods themselves without 
packing materials and packing containers of any kind;  
(q) ‘chapters’, ‘headings’ and ‘sub-headings’ mean the chapters, the 
headings and sub-headings (four- or six-digit codes) used in the nomenclature which makes up the Harmonized System with the changes pursuant to the Recommendation of 26 June 2004 of the Customs Cooperation Council;
 
(r) ‘classified’ refers to the classification of a product or material 
under a particular heading or sub-heading of the Harmonized System;
 
(s) ‘consignment’ means products which are either:  
— sent simultaneously from one exporter to one consignee; or  
— covered by a single transport document covering their 
shipment from the exporter to the consignee or, in the absence of such document, by a single invoice;
 
(t) ‘exporter’ means a person exporting the goods to the European 
Union or to a beneficiary country who is able to prove the origin 
of the goods, whether or not he is the manufacturer and whether 
or not he himself carries out the export formalities;  
(u) ‘registered exporter’ means an exporter who is registered with the 
competent authorities of the beneficiary country concerned for the purpose of making out statements on origin for the purpose of exporting under the scheme;  ▼
M39  1993R2454 — EN — 05.12.2014 — 022.001 — 49
 
(v) ‘statement on origin’ means a statement made out by the exporter 
indicating that the products covered by it comply with the rules of origin of the scheme, for the purpose of allowing either the person declaring the goods for release for free circulation in the European Union to claim the benefit of preferential tariff treatment or the economic operator in a beneficiary country importing materials for further processing in the context of cumulation rules to prove the originating status of such goods.  
▼
M46  
1a. For the purpose of paragraph 1(a), where reference is made to a 
‘beneficiary country’, the term shall also cover and cannot exceed the limits of the territorial sea of that country or territory within the meaning of the United Nations Convention on the Law of the Sea (Montego Bay Convention, 10 December 1982).  
▼
M39  
2. For the purpose of point (n) of paragraph 1, where the last 
working or processing has been subcontracted to a manufacturer, the term ‘manufacturer’ referred to in the first sub-paragraph of point (n) of paragraph 1may refer to the enterprise that has employed the subcon ­
tractor.
 
Article 68  
1. In order to ensure the proper application of the scheme beneficiary 
countries shall undertake:  
(a) to put in place and to maintain the necessary administrative 
structures and systems required for the implementation and management in that country of the rules and procedures laid 
down in this section, including where appropriate the arrangements 
necessary for the application of cumulation;
 
(b) that their competent authorities will cooperate with the Commission 
and the customs authorities of the Member States.  
2. The cooperation referred to in point (b) of paragraph 1 shall 
consist of:  
(a) providing all necessary support in the event of a request by the 
Commission for the monitoring by it of the proper management 
of the scheme in the country concerned, including verification 
visits on the spot by the Commission or the customs authorities of the Member States;
 
(b) without prejudice to Articles 97g and 97h, verifying the originating 
status of products and the compliance with the other conditions laid down in this section, including visits on the spot, where requested by the Commission or the customs authorities of the Member States in the context of origin investigations.
 
3. The beneficiary countries shall submit to the Commission the 
undertaking referred to in paragraph 1.  
Article 69  
1. Beneficiary countries shall notify the Commission of the names 
and addresses of the authorities situated in their territory which are:  
(a) part of the governmental authorities of the country concerned, or act 
under the authority of the government, and empowered to register exporters and to withdraw them from the record of registered exporters;  ▼
M39  1993R2454 — EN — 05.12.2014 — 022.001 — 50
 
(b) part of the governmental authorities of the country concerned and 
empowered to support the Commission and the customs authorities of the Member States through the administrative co-operation as provided for in this section.
 
2. Beneficiary countries shall inform the Commission immediately of 
any changes to the information notified under paragraph 1.  
3. The Commission shall establish an electronic data-base of 
registered exporters on the basis of the information supplied by the governmental authorities of beneficiary countries and the customs auth ­
orities of Member States.
 
Only the Commission shall have an access to the data-base and the data 
contained therein. The authorities referred to in the first sub-paragraph shall ensure that data communicated to the Commission are kept up to date, and are complete and accurate.
 
The data processed in the data-base referred to in the first sub-paragraph 
shall be disclosed to the public via the internet, with the exception of the confidential information contained in boxes 2 and 3 of the appli ­
cation to become a registered exporter referred to in Article 92.
 
Personal data processed in the data-base referred to in the first 
sub-paragraph and by Member States pursuant to this Section shall be transferred or made available to third countries or international organi ­
sations only in accordance with Article 9 of Regulation (EC) No 45/2001.
 
4. This Regulation shall in no way affect the level of protection of 
individuals with regard to the processing of personal data under the 
provisions of European Union and national law and, in particular, does not alter either the obligations of Member States relating to their processing of personal data under Directive 95/46/EC or the obligations of the European Union institutions and bodies relating to their processing of personal data under Regulation (EC) No 45/2001 when fulfilling their responsibilities.
 
Identification and registration data of exporters, constituted by the set of 
data listed in points 1, 3 (relating to description of activities), 4 and 5 of Annex 13c shall be published by the Commission on the internet only if exporters have freely given prior specific and informed written consent.
 
Exporters shall be provided with the information laid down in Article 11 
of Regulation (EC) No 45/2001.  
The rights of persons with regard to their registration data listed in 
Annex 13c and processed in national systems shall be exercised in accordance with the law of the Member State which stored their personal data implementing Directive 95/46/EC.  ▼
M39  1993R2454 — EN — 05.12.2014 — 022.001 — 51
 
The rights of persons with regard to the processing of personal data in 
the central data-base referred to in paragraph 3 shall be exercised in accordance with Regulation (EC) No 45/2001.
 
The national supervisory data protection authorities and the European 
Data Protection Supervisor, each acting within the scope of their respective competences, shall cooperate actively and ensure coordinated supervision of the database referred to in paragraph 3.
 
Article 70  
▼M46  
1. The Commission will publish in the  Official Journal of the 
European Union  (C series) the list of beneficiary countries and the 
date on which they are considered to meet the conditions referred to in Articles 68 and 69. The Commission will update this list when a new beneficiary country fulfils the same conditions and when a beneficiary country no longer fulfils the conditions.
 
2. Products originating within the meaning of this section in a bene ­
ficiary country shall benefit, on release for free circulation in the Union, from the scheme only on condition that they were exported from a beneficiary country on or after the date specified in the list referred to in paragraph 1.  
▼
M39  
3. The beneficiary country shall be considered to comply with 
Articles 68 and 69 on the date on which it has submitted the under ­
taking referred to in Article 68(1) and made the notification referred to in Article 69(1).  
▼
M46  
Article 71  
1. Failure by the competent authorities of a beneficiary country to 
comply with Articles 68(1), 69(2), 91, 92, 93 or 97g or systematic failure to comply with Article 97h(2) may entail temporary withdrawal of preferences under the scheme for that country, in accordance with Article 21 of Regulation (EU) No 978/2012.
 
2. For the purpose of this Section, where a country or territory has 
been removed from the list of beneficiary countries referred to in Article 70(1), the obligations laid down in Articles 68, 88(1)(b), 97g(1)(a), 97g(3) and 97i(1)(b) shall continue to apply to that country or territory for a period of three years from the date of its removal from that list.  
▼
M39  
S u b - s e c t i o n 2  
Definition of the concept of originating products  
Article 72  
The following products shall be considered as originating in a bene ­
ficiary country:  
(a) products wholly obtained in that country within the meaning of 
Article 75;  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 52
 
(b) products obtained in that country incorporating materials which 
have not been wholly obtained there, provided that such materials have undergone sufficient working or processing within the meaning of Article 76.
 
Article 73  
1. The conditions set out in this sub-section for acquiring originating 
status shall be fulfilled in the beneficiary country concerned.  
2. If originating products exported from the beneficiary country to 
another country are returned, they shall be considered as non-originating 
unless it can be demonstrated to the satisfaction of the competent auth ­
orities that:  
(a) the products returned are the same as those which were exported, 
and 
(b) they have not undergone any operations beyond that necessary to 
preserve them in good condition while in that country or while being exported.
 
Article 74  
1. The products declared for release for free circulation in the 
European Union shall be the same products as exported from the bene ­
ficiary country in which they are considered to originate. They shall not have been altered, transformed in any way or subjected to operations other than operations to preserve them in good condition, prior to being 
declared for release for free circulation. Storage of products or 
consignments and splitting of consignments may take place where carried out under the responsibility of the exporter or of a subsequent holder of the goods and the products remain under customs supervision in the country(ies) of transit.
 
2. Compliance with paragraph 1 shall be considered as satisfied 
unless the customs authorities have reason to believe the contrary; in such cases, the customs authorities may request the declarant to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on marking or numbering of packages or any evidence related to the goods themselves.
 
3. Paragraphs 1 and 2 shall apply  mutatis mutandis  when cumulation 
under Articles 84, 85 or 86 applies.  
Article 75  
1. The following shall be considered as wholly obtained in a bene ­
ficiary country:  
(a) mineral products extracted from its soil or from its seabed;  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 53
 
(b) plants and vegetable products grown or harvested there;  
(c) live animals born and raised there;  
(d) products from live animals raised there;  
(e) products from slaughtered animals born and raised there;  
(f) products obtained by hunting or fishing conducted there;  
(g) products of aquaculture where the fish, crustaceans and molluscs 
are born and raised there;  
(h) products of sea fishing and other products taken from the sea 
outside any territorial sea by its vessels;  
(i) products made on board its factory ships exclusively from the 
products referred to in point (h);  
(j) used articles collected there fit only for the recovery of raw 
materials;  
(k) waste and scrap resulting from manufacturing operations conducted 
there;  
(l) products extracted from the seabed or below the seabed which is 
situated outside any territorial sea but where it has exclusive exploitation rights;
 
(m) goods produced there exclusively from products specified in points 
(a) to (l).  
2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(h) and 
(i) shall apply only to vessels and factory ships which meet each of the following requirements:
 
(a) they are registered in the beneficiary country or in a Member State,  
(b) they sail under the flag of the beneficiary country or of a Member 
State,  
(c) they meet one of the following conditions:  
(i) they are at least 50 % owned by nationals of the beneficiary 
country or of Member States, or  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 54
 
(ii) they are owned by companies:  
— which have their head office and their main place of 
business in the beneficiary country or in Member States, 
and 
— which are at least 50 % owned by the beneficiary country or 
Member States or public entities or nationals of the bene ­
ficiary country or Member States.  
▼M46  
3. The conditions of paragraph 2 may each be fulfilled in Member 
States or in different beneficiary countries insofar as all the beneficiary countries involved benefit from regional cumulation in accordance with Article 86(1) and (5). In this case, the products shall be deemed to have the origin of the beneficiary country under which flag the vessel or factory ship sails in accordance with point (b) of paragraph 2.
 
The first subparagraph shall apply only provided that the conditions laid 
down in Article 86(2)(a), (c) and (d) have been fulfilled.  
▼M39  
Article 76  
1. Without prejudice to Articles 78 and 79, products which are not 
wholly obtained in the beneficiary country concerned within the meaning of Article 75 shall be considered to originate there, provided that the conditions laid down in the list in Annex 13a for the goods concerned are fulfilled.
 
2. If a product which has acquired originating status in a country in 
accordance with paragraph 1 is further processed in that country and used as a material in the manufacture of another product, no account shall be taken of the non-originating materials which may have been 
used in its manufacture.
 
Article 77  
1. The determination of whether the requirements of Article 76(1) are 
met, shall be carried out for each product.  
However, where the relevant rule is based on compliance with a 
maximum content of non-originating materials, in order to take into account fluctuations in costs and currency rates, the value of the non-originating materials may be calculated on an average basis as set out in paragraph 2.
 
2. In the case referred to in the second sub-paragraph of paragraph 1, 
an average ex-works price of the product and average value of non-originating materials used shall be calculated respectively on the basis of the sum of the ex-works prices charged for all sales of the products carried out during the preceding fiscal year and the sum of the value of all the non-originating materials used in the manufacture of the products over the preceding fiscal year as defined in the country of export, or, where figures for a complete fiscal year are not available, a shorter period which should not be less than three months.  ▼
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3. Exporters having opted for calculations on an average basis shall 
consistently apply such a method during the year following the fiscal year of reference, or, where appropriate, during the year following the shorter period used as a reference. They may cease to apply such a method where during a given fiscal year, or a shorter representative period of no less than three months, they record that the fluctuations in costs or currency rates which justified the use of such a method have ceased.
 
4. The averages referred to in paragraph 2 shall be used as the 
ex-works price and the value of non-originating materials respectively, for the purpose of establishing compliance with the maximum content of non-originating materials.
 
Article 78  
1. Without prejudice to paragraph 3, the following operations shall 
be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 76 are satisfied:
 
(a) preserving operations to ensure that the products remain in good 
condition during transport and storage;  
(b) breaking-up and assembly of packages;  
(c) washing, cleaning; removal of dust, oxide, oil, paint or other 
coverings;  
(d) ironing or pressing of textiles and textile articles;  
(e) simple painting and polishing operations;  
(f) husking and partial or total milling of rice; polishing and glazing of 
cereals and rice;  
(g) operations to colour or flavour sugar or form sugar lumps; partial 
or total milling of crystal sugar;  
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;  
(i) sharpening, simple grinding or simple cutting;  
(j) sifting, screening, sorting, classifying, grading, matching (including 
the making-up of sets of articles);  
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on 
cards or boards and all other simple packaging operations;  
(l) affixing or printing marks, labels, logos and other like distin ­
guishing signs on products or their packaging;  
(m) simple mixing of products, whether or not of different kinds; 
mixing of sugar with any material;  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 56
 
(n) simple addition of water or dilution or dehydratation or denatu ­
ration of products;  
(o) simple assembly of parts of articles to constitute a complete article 
or disassembly of products into parts;  
(p) a combination of two or more of the operations specified in 
points (a) to (o);  
(q) slaughter of animals.  
2. For the purposes of paragraph 1, operations shall be considered 
simple when neither special skills nor machines, apparatus or tools especially produced or installed for those operations are required for their performance.
 
3. All the operations carried out in a beneficiary country on a given 
product shall be taken into account when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
 
Article 79  
1. By way of derogation from Article 76 and subject to paragraphs 2 
and 3 of this Article, non-originating materials which, according to the conditions set out in the list, in Annex 13a are not to be used in the manufacture of a given product may nevertheless be used, provided that their total value or net weight assessed for the product does not exceed:
 
(a) 15 % of the weight of the product for products falling within 
Chapters 2 and 4 to 24 of the Harmonized System, other than processed fishery products of Chapter 16;
 
(b) 15 % of the ex-works price of the product for other products, except 
for products falling within Chapters 50 to 63 of the Harmonized System, for which the tolerances mentioned in Notes 6 and 7 of Part 
I of Annex 13a, shall apply.
 
2. Paragraph 1 shall not allow to exceed any of the percentages for 
the maximum content of non-originating materials as specified in the rules laid down in the list in Annex 13a.
 
3. Paragraphs 1 and 2 shall not apply to products wholly obtained in 
a beneficiary country within the meaning of Article 75. However, without prejudice to Article 78 and 80(2), the tolerance provided for in those paragraphs shall nevertheless apply to the sum of all the materials which are used in the manufacture of a product and for which the rule laid down in the list in Annex 13a for that product requires that such materials be wholly obtained.
 
Article 80  
1. The unit of qualification for the application of the provisions of 
this section shall be the particular product which is considered as the basic unit when determining classification using the Harmonized System.  ▼
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2. When a consignment consists of a number of identical products 
classified under the same heading of the Harmonized System, each individual item shall be taken into account when applying the provisions of this section.
 
3. Where, under General Interpretative rule 5 of the Harmonized 
System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
 
Article 81  
Accessories, spare parts and tools dispatched with a piece of equipment, 
machine, apparatus or vehicle which are part of the normal equipment and included in the ex-works price thereof, shall be regarded as one 
with the piece of equipment, machine, apparatus or vehicle in question.
 
Article 82  
Sets, as defined in General Interpretative rule 3 of the Harmonized 
System, shall be regarded as originating when all the component products are originating products.
 
When a set is composed of originating and non- originating products, 
the set as a whole shall however be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.
 
Article 83  
In order to determine whether a product is an originating product, no 
account shall be taken of the origin of the following which might be used in its manufacture:
 
(a) energy and fuel;  
(b) plant and equipment;  
(c) machines and tools;  
(d) any other goods which do not enter, and which are not intended to 
enter, into the final composition of the product.  
S u b - s e c t i o n 3  
Cumulation  
Article 84  
Bilateral cumulation shall allow products originating in the European 
Union to be considered as materials originating in a beneficiary country when incorporated into a product manufactured in that country, provided that the working or processing carried out there goes beyond the operations described in Article 78(1).  ▼
M39  1993R2454 — EN — 05.12.2014 — 022.001 — 58
 
Article 85  
1. In so far as Norway, Switzerland and Turkey grant generalised 
tariff preferences to products originating in the beneficiary countries and apply a definition of the concept of origin corresponding to that set out in this section, cumulation with Norway, Switzerland or Turkey shall allow products originating in Norway, Switzerland or Turkey to be considered as materials originating in a beneficiary country provided that the working or processing carried out there goes beyond the oper ­
ations described in Article 78(1).
 
2. Paragraph 1 shall apply on condition that Turkey, Norway and 
Switzerland grant, by reciprocity, the same treatment to products orig ­
inating in beneficiary countries which incorporate materials originating in the European Union.
 
3. Paragraph 1 shall not apply to products falling within Chapters 1 
to 24 of the Harmonized System.  
4. The Commission will publish in the  Official Journal of the 
European Union  (C series) the date on which the conditions laid 
down in paragraphs 1 and 2 are fulfilled.  
Article 86  
▼M46  
1. Regional cumulation shall apply to the following four separate 
regional groups:  
(a) Group I: Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar/ 
Burma, Philippines, Thailand, Vietnam;  
(b) Group II: Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, 
Guatemala, Honduras, Nicaragua, Panama, Peru, Venezuela;  
(c) Group III: Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, 
Sri Lanka;  
(d) Group IV: Argentina, Brazil, Paraguay and Uruguay.  
2. Regional cumulation between countries within the same group 
shall apply only where the following conditions are fulfilled:  
(a) the countries involved in the cumulation are, at the time of expor ­
tation of the product to the Union:  
(i) beneficiary countries as long as the registered exporter system 
has not yet been implemented in those countries;  
(ii) beneficiary countries as included in the list referred to in 
Article 70(1) where the registered exporter system has been 
implemented in those countries;  
(b) for the purpose of regional cumulation between the countries of a 
regional group the rules of origin laid down in this Section apply;  
(c) the countries of the regional group have undertaken:  
(i) to comply or ensure compliance with this Section; and  
(ii) to provide the administrative cooperation necessary to ensure 
the correct implementation of this Section both with regard to the Union and between themselves;  ▼
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(d) the undertakings referred to in point (c) have been notified to the 
Commission by the Secretariat of the regional group concerned or another competent joint body representing all the members of the group in question.
 
For the purposes of point (b), where the qualifying operation laid down 
in Part II of Annex 13a is not the same for all countries involved in cumulation, the origin of products exported from one country to another 
country of the regional group for the purpose of regional cumulation 
shall be determined on the basis of the rule which would apply if the products were being exported to the Union.
 
Where countries in a regional group have already complied with points 
(c) and (d) of the first subparagraph before 1 January 2011, a new undertaking shall not be required.  
▼
M39  
3. The materials listed in Annex 13b shall be excluded from the 
regional cumulation provided for in paragraph 2 in the case where:  
(a) the tariff preference applicable in the European Union is not the 
same for all the countries involved in the cumulation; and  
(b) the materials concerned would benefit, through cumulation, from a 
tariff treatment more favourable than the one they would benefit from if directly exported to the European Union.  
▼
M46  
4. Regional cumulation between beneficiary countries in the same 
regional group shall apply only under the condition that the working or processing carried out in the beneficiary country where the materials are further processed or incorporated goes beyond the operations described in Article 78(1) and, in the case of textile products, also beyond the operations set out in Annex 16.
 
▼C16 
Where the condition laid down in the first subparagraph is not fulfilled, 
the products shall have as country of origin the country of the regional group which accounts for the highest share of the value of the materials used originating in countries of the regional group.  
▼
M39  
Where the country of origin is determined pursuant to the second 
sub-paragraph, that country shall be stated as country of origin on the proof of origin made out by the exporter of the product to the European Union, or, until the application of the registered exporter system, issued by the authorities of the beneficiary country of exportation.
 
5. At the request of the authorities of a Group I or Group III bene ­
ficiary country, regional cumulation between countries of those groups may be granted by the Commission, provided that the Commission is satisfied that each of the following conditions is met:  
▼
M46  
(a) the conditions laid down in paragraph 2(a) and (b) are met, and  
▼M39  
(b) the countries to be involved in such regional cumulation have 
undertaken and jointly notified to the Commission their under ­
taking:  
(i) to comply or ensure compliance with this Section, and  ▼M46  1993R2454 — EN — 05.12.2014 — 022.001 — 60
 
(ii) to provide the administrative cooperation necessary to ensure 
the correct implementation of this Section both with regard to the European Union and between themselves.
 
The request referred to in the first sub-paragraph shall be supported with 
evidence that the conditions laid down in that sub-paragraph are met. It shall be addressed to the Commission. The Commission will decide on the request taking into account all the elements related to the cumulation deemed relevant, including the materials to be cumulated.
 
6. Where products manufactured in a beneficiary country of Group I 
or Group III using materials originating in a country belonging to the other group are to be exported to the European Union, the origin of those products shall be determined as follows:
 
(a) materials originating in a country of one regional group shall be 
considered as materials originating in a country of the other regional group when incorporated in a product obtained there, provided that 
the working or processing carried out in the latter beneficiary 
country goes beyond the operations described in Article 78(1) and, in the case of textile products, also beyond the operations set out in Annex 16.  
▼
C16 
(b) where the condition laid down in point (a) is not fulfilled, the 
products shall have as country of origin the country participating 
in the cumulation which accounts for the highest share of the value of the materials used originating in countries participating in the cumulation.  
▼
M39  
Where the country of origin is determined pursuant to point (b) of 
the first sub-paragraph, that country shall be stated as country of 
origin on the proof of origin made out by the exporter of the product to the European Union or, until the application of the registered exporter system, issued by the authorities of the bene ­
ficiary country of exportation.
 
7. At the request of any beneficiary country’s authorities, extended 
cumulation between a beneficiary country and a country with which the European Union has a free-trade agreement in accordance with Article 
XXIV of the General Agreement on Tariffs and Trade (GATT) in force, 
may be granted by the Commission, provided that each of the following conditions is met:
 
(a) the countries involved in the cumulation have undertaken to comply 
or ensure compliance with this Section and to provide the adminis ­
trative co-operation necessary to ensure the correct implementation of this Section both with regard to the European Union and also between themselves.
 
(b) the undertaking referred to in point (a) has been notified to the 
Commission by the beneficiary country concerned.  
The request referred to in the first sub-paragraph shall contain a list of 
the materials concerned by the cumulation and shall be supported with evidence that the conditions laid down in points (a) and (b) of the first sub-paragraph are met. It shall be addressed to the Commission. Where the materials concerned change, another request shall be submitted.  ▼
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Materials falling within Chapters 1 to 24 of the Harmonized System 
shall be excluded from extended cumulation.  
8. In cases of extended cumulation referred to in paragraph 7, the 
origin of the materials used and the documentary proof of origin applicable shall be determined in accordance with the rules laid down in the relevant free-trade agreement. The origin of the products to be exported to the European Union shall be determined in accordance with the rules of origin laid down in this Section.
 
In order for the obtained product to acquire originating status, it shall not 
be necessary that the materials originating in a country with which the European Union has a free-trade agreement and used in a beneficiary country in the manufacture of the product to be exported to the 
European Union have undergone sufficient working or processing, 
provided that the working or processing carried out in the beneficiary country concerned goes beyond the operations described in Article 78(1).
 
9. The Commission will publish in the  Official Journal of the 
European Union  (C series) the following:  
(a) the date on which the cumulation between countries of Group I and 
Group III provided for in paragraph 5 takes effect, the countries involved in that cumulation and, where appropriate, the list of materials in relation to which the cumulation applies.
 
(b) the date on which the extended cumulation takes effect, the 
countries involved in that cumulation and the list of materials in relation to which the cumulation applies.
 
Article 87  
Where bilateral cumulation or cumulation with Norway, Switzerland or 
Turkey is used in combination with regional cumulation, the product obtained shall acquire the origin of one of the countries of the regional group concerned, determined in accordance with the first and the second sub-paragraphs of Article 86 (4).
 
Article 88  
1. Sub-sections 1 and 2 shall apply  mutatis mutandis  to: 
(a) exports from the European Union to a beneficiary country for the 
purposes of bilateral cumulation;  
▼M46  
(b) exports from one beneficiary country to another for the purposes of 
regional cumulation as provided for in Article 86(1) and (5), 
without prejudice to the second subparagraph of Article 86(2)(b).  
▼M39  
2. If originating and non-originating fungible materials are used in 
the working or processing of a product, the customs authorities of the Member States may, at the written request of economic operators, authorise the management of materials in the European Union using the accounting segregation method for the purpose of subsequent export to a beneficiary country within the framework of bilateral cumu ­
lation, without keeping the materials on separate stocks.  ▼
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3. The customs authorities of the Member States may make the 
granting of authorisation referred to in paragraph 2 subject to any conditions they deem appropriate.
 
The authorisation shall be granted only if by use of the method referred 
to in paragraph 2 it can be ensured that, at any time, the number of products obtained which could be considered as ‘originating in the European Union’ is the same as the number that would have been obtained by using a method of physical segregation of the stocks.
 
If authorised, the method shall be applied and the application thereof 
shall be recorded on the basis of the general accounting principles applicable in the European Union.
 
4. The beneficiary of the method referred to in paragraph 2 shall 
make out or, until the application of the registered exporter system, apply for proofs of origin for the quantity of products which may be considered as originating in the European Union. At the request of the customs authorities of the Member States, the beneficiary shall provide a statement of how the quantities have been managed.
 
5. The customs authorities of the Member States shall monitor the 
use made of the authorisation referred to in paragraph 2.  
They may withdraw the authorisation in the following cases:  
(a) the beneficiary makes improper use of the authorisation in any 
manner whatsoever, or  
(b) the beneficiary fails to fulfil any of the other conditions laid down 
in this section or section 1A.  
S u b - s e c t i o n 4  
Derogations  
Article 89  
1. Upon Commission’s initiative or in response to a request from a 
beneficiary country, a beneficiary country may be granted a temporary derogation from the provisions of this section where:
 
(a) internal or external factors temporarily deprive it of the ability to 
comply with the rules for the acquisition of origin provided for in Article 72 where it could do so previously; or
 
(b) it requires time to prepare itself to comply with the rules for the 
acquisition of origin provided for in Article 72.  
2. The temporary derogation shall be limited to the duration of the 
effects of the internal or external factors giving rise to it or the length of time needed for the beneficiary country to achieve compliance with the rules.
 
3. A request for a derogation shall be made in writing to the 
Commission. It shall state the reasons, as indicated in paragraph 1, why a derogation is required and shall contain appropriate supporting documents.  ▼
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4. When a derogation is granted, the beneficiary country concerned 
shall comply with any requirements laid down as to information to be provided to the Commission concerning the use of the derogation and the management of the quantities for which the derogation is granted.
 
S u b - s e c t i o n 5  
Procedures at export in the beneficiary country  
Article 90  
The scheme shall apply in the following cases:  
(a) in cases of goods satisfying the requirements of this section 
exported by a registered exporter within the meaning of Article 92;  
(b) in cases of any consignment of one or more packages containing 
originating products exported by any exporter, where the total value of the originating products consigned does not exceed EUR 6 000.
 
Article 91  
1. The competent authorities of the beneficiary country shall establish 
and keep up to date at all times an electronic record of registered exporters located in that country. The record shall be immediately updated where an exporter is withdrawn from the register in accordance with Article 93(2).
 
2. The record shall contain the following information:  
(a) name and full address of the place where Registered Exporter is 
established/resides, including the identifier of the country or territory (ISO alpha 2 country code);
 
(b) number of Registered Exporter;  
(c) products intended to be exported under the scheme (indicative list 
of Harmonized System chapters or headings as considered appro ­
priate by the applicant);  
(d) dates as from and until when the exporter is/was registered;  
(e) the reason for withdrawal (registered exporter’s request /withdrawal 
by competent authorities). This data shall only be available to competent authorities.
 
3. The competent authorities of the beneficiary countries shall notify 
the Commission of the national numbering system used for designating registered exporters. The number shall begin with ISO alpha 2 country code.  ▼
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Article 92  
To be registered, exporters shall lodge an application with the 
competent authorities of the beneficiary country referred to in Article 69 ­
(1)(a), using the form a model of which is set out in Annex 13c. By the completion of the form exporters give consent to the storage of the information provided in the database of the Commission and to the publication of non-confidential data on the internet.
 
The application shall be accepted by the competent authorities only if it 
is complete.  
Article 93  
1. Registered exporters who no longer meet the conditions for 
exporting any goods under the scheme, or no longer intend to export such goods, shall inform the competent authorities in the beneficiary country who shall immediately remove them from the record of registered exporters kept in that beneficiary country.
 
2. Without prejudice to the system of penalties and sanctions 
applicable in the beneficiary country, where registered exporters inten ­
tionally or negligently draw up, or cause to be drawn up, a statement on origin or any supporting document which contains incorrect information which leads to irregularly or fraudulently obtaining the benefit of pref ­
erential tariff treatment, the beneficiary country’s competent authorities shall withdraw the exporter from the record of registered exporters kept by the beneficiary country concerned.
 
3. Without prejudice to the possible impact of irregularities found on 
pending verifications, withdrawal from the record of registered exporters shall take effect for the future, i.e. in respect of statements made out after the date of withdrawal.
 
4. Exporters who have been removed from the record of registered 
exporters by the competent authorities in accordance with paragraph 2 may only be re-introduced into the record of registered exporters once they have proved to the competent authorities in the beneficiary country that they remedied the situation which led to their withdrawal.
 
Article 94  
1. Exporters, registered or not, shall comply with the following 
obligations:  
(a) they shall maintain appropriate commercial accounting records for 
production and supply of goods qualifying for preferential treatment;
 
(b) they shall keep available all evidence relating to the material used in 
the manufacture;  
(c) they shall keep all customs documentation relating to the material 
used in the manufacture;  
(d) they shall keep for at least three years from the end of the year in 
which the statement on origin was made out, or more if required by national law, records of:
 
(i) the statements on origin they made out; and  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 65
 
(ii) their originating and non-originating materials, production and 
stock accounts.  
The records referred to in point (d) of the first sub-paragraph may be 
electronic but shall allow the materials used in the manufacture of the 
exported products to be traced and their originating status to be confirmed.
 
2. The obligations provided for in paragraph 1 shall also apply to 
suppliers who provide exporters with suppliers’ declarations certifying the originating status of the goods they supply.
 
Article 95  
1. A statement on origin shall be made out by the exporter when the 
products to which it relates are exported, if the goods concerned can be considered as originating in the beneficiary country concerned or another beneficiary country in accordance with the second sub-paragraph of Article 86(4) or with point (b) of the first sub-paragraph of Article 86(6).
 
2. By derogation from paragraph 1, a statement on origin may excep ­
tionally be made out after exportation (retrospective statement) on condition that it is presented in the Member State of declaration for release for free circulation no longer than two years after the export.
 
3. The statement on origin shall be provided by the exporter to its 
customer in the European Union and shall contain the particulars specified in Annex 13d. A statement on origin shall be made out in either English or French.
 
It may be made out on any commercial document allowing to identify 
the exporter concerned and the goods involved.  
4. When cumulation under Articles 84, 86(1), or 86(5) and (6) 
applies, the exporter of a product in the manufacture of which materials originating in a party with which cumulation is permitted are used shall rely on the statement on origin provided by its supplier. In these cases, the statement on origin made out by the exporter shall, as the case may be, contain the indication ‘EU cumula ­
tion’, ‘regional cumulation’ or ‘Cumul UE’, ‘cumul regional’.
 
5. When cumulation under Article 85 applies, the exporter of a 
product in the manufacture of which materials originating in a party with which cumulation is permitted are used shall rely on the proof of origin provided by its supplier and issued in accordance with the provisions of the GSP rules of origin of Norway, Switzerland or Turkey, as the case may be. In this case, the statement on origin made out by the exporter shall contain the indication ‘Norway cumula ­
tion’, ‘Switzerland cumulation’, ‘Turkey cumulation’ or ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’.
 
6. When extended cumulation under Article 86(7) and (8) applies, 
the exporter of a product in the manufacture of which materials orig ­
inating in a party with which extended cumulation is permitted are used shall rely on the proof of origin provided by its supplier and issued in accordance with the provisions of the relevant free-trade agreement between the European Union and the party concerned.  ▼
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In this case, the statement on origin made out by the exporter shall 
contain the indication ‘extended cumulation with country x’ or ‘cumul étendu avec le pays x’.
 
Article 96  
1. A statement on origin shall be made out for each consignment.  
2. A statement on origin shall be valid for twelve months from the 
date of its making out by the exporter.  
3. A single statement on origin may cover several consignments if 
the goods meet the following conditions:  
(a) they are dismantled or non assembled products within the meaning 
of General Interpretative rule 2(a) of the Harmonized System,  
(b) they are falling within Section XVI or XVII or heading 7308 or 
9406 of the Harmonized System, and  
(c) they are intended to be imported by instalments.  
S u b - s e c t i o n 6  
Procedures at release for free circulation in the European Union  
Article 97  
1. The customs declaration for release for free circulation shall make 
reference to the statement on origin. The statement on origin shall be kept at the disposal of the customs authorities, which may request its submission for the verification of the declaration. Those authorities may also require a translation of the statement into the official language, or one of the official languages, of the Member State concerned.
 
2. Where the application of the scheme is requested by the declarant, 
without a statement on origin being in its possession at the time of the 
acceptance of the customs declaration for release for free circulation, that declaration shall be considered as being incomplete within the meaning of Article 253(1) and treated accordingly.
 
3. Before declaring goods for release for free circulation, the 
declarant shall take due care that the goods comply with the rules in this section by, in particular, checking:
 
(i) in the data-base referred to in Article 69(3) that the exporter is 
registered to make statements on origin, except where the total value of the originating products consigned does not exceed EUR 6 000, and
 
(ii) that the statement on origin is made out in accordance with Annex 13d.  
Article 97a  
1. The following products shall be exempted from the obligation to 
make out and produce a statement on origin:  
(a) products sent as small packages from private persons to private 
persons, the total value of which does not exceed EUR 500;  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 67
 
(b) products forming part of travellers’ personal luggage, the total value 
of which does not exceed EUR 1 200.  
2. The products referred to in paragraph 1 shall meet the following 
conditions:  
(a) they are not imported by way of trade;  
(b) they have been declared as meeting the conditions for benefiting 
from the scheme;  
(c) there is no doubt as to the veracity of the declaration referred to in 
point (b).  
3. For the purposes of point (a) of paragraph 2, imports shall not be 
considered as imports by way of trade if all the following conditions are met:  
(a) the imports are occasional;  
(b) the imports consist solely of products for the personal use of the 
recipients or travellers or their families;  
(c) it is evident from the nature and quantity of the products that no 
commercial purpose is in view.  
Article 97b  
1. The discovery of slight discrepancies between the particulars 
included in a statement on origin and those mentioned in the documents submitted to the customs authorities for the purpose of 
carrying out the formalities for importing the products shall not  ipso 
facto  render the statement on origin null and void if it is duly estab ­
lished that that document does correspond to the products concerned.
 
2. Obvious formal errors such as typing errors on a statement on 
origin shall not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in that document.
 
3. Statements on origin which are submitted to the customs auth ­
orities of the importing country after the period of validity mentioned in Article 96 may be accepted for the purpose of applying the tariff preferences, where failure to submit these documents by the final date set is due to exceptional circumstances. In other cases of belated pres ­
entation, the customs authorities of the importing country may accept the statements on origin where the products have been presented to customs before the said final date.
 
Article 97c  
1. The procedure referred to in Article 96(3) shall apply for a period 
determined by the customs authorities of the Member States.  
2. The customs authorities of the Member States of importation 
supervising the successive releases for free circulation shall verify that the successive consignments are part of the dismantled or non-assembled products for which the statement on origin has been made out.  ▼
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Article 97d  
1. Where products have not yet been released for free circulation, a 
statement on origin may be replaced by one or more replacement statements on origin, made out by the holder of the goods, for the purpose of sending all or some of the products elsewhere within the customs territory of the Community or, where applicable, to Norway, Switzerland or Turkey. For being entitled to make out replacement statements on origin, holders of the goods need not be registered exporters themselves.
 
2. Where a statement on origin is replaced, the original statement on 
origin shall indicate the following:  
(a) the particulars of the replacement statement(s) on origin;  
(b) the names and addresses of the consignor;  
(c) the consignee(s) in the European Union.  
The original statement on origin shall be marked as ‘Replaced’ or 
‘Remplacée’, as the case may be.  
3. On the replacement statement on origin the following shall be 
indicated:  
(a) all particulars of the re-consigned products;  
(b) the date on which the original statement on origin was made out;  
(c) all the necessary mentions as specified under Annex 13d;  
(d) the name and address of the consignor of the products in the 
European Union;  
(e) the name and address of the consignee in the European Union, 
Norway, Switzerland or Turkey;  
(f) the date and place of the replacement.  
The person making out the replacement statement on origin may attach 
a copy of the initial statement on origin to the replacement statement on 
origin.  
4. Paragraphs 1, 2 and 3 shall apply  mutatis mutandis  to statements 
replacing statements on origin that are themselves replacement statements on origin. Paragraphs 1, 2 and 3 shall apply  mutatis 
mutandis  to replacement statements made out by consignors of the 
products in Norway, Switzerland or Turkey.  ▼
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5. In the case of products which benefit from the tariff preferences 
under a derogation granted in accordance with the provisions of Article 89 the replacement provided for in this Article shall apply only when such products are intended for the European Union. Where the product concerned has acquired originating status through regional cumulation, a replacement statement on origin may only be made out for sending products to Norway, Switzerland or Turkey where these countries apply the same regional cumulation rules as the European 
Union.
 
6. Paragraphs 1, 2 and 3 shall apply mutatis mutandis to statements 
replacing statements on origin further to the splitting of a consignment 
carried out in accordance with Article 74.  
Article 97e  
1. The customs authorities may, where they have doubts with regard 
to the originating status of the products request the declarant to produce, within a reasonable time period which they shall specify, any available evidence for the purpose of verifying the accuracy of the indication on origin of the declaration or the compliance with the conditions under Article 74.
 
2. The customs authorities may suspend the application of the prefer ­
ential tariff measure for the duration of the verification procedure laid down in Article 97h where:
 
(a) the information provided by the declarant is not sufficient to 
confirm the originating status of the products or the compliance with the conditions laid down in Article 73 or Article 74,
 
(b) the declarant does not reply within the time period allowed for 
provision of the information referred to in paragraph 1.  
3. While awaiting either the information requested from the 
declarant, referred to in paragraph 1, or the results of the verification procedure, referred to in paragraph 2, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
 
Article 97f  
1. The customs authorities of the Member State of importation shall 
refuse entitlement to the scheme, without being obliged to request any additional evidence or send a request for verification to the beneficiary country where:
 
(a) the goods are not the same as those mentioned in the statement on 
origin;  
(b) the declarant fails to submit a statement on origin for the products 
concerned, where such a statement is required;  
(c) without prejudice to point (b) of Article 90 and to Article 97d(1), 
the statement on origin in possession of the declarant has not been made out by an exporter registered in the beneficiary country;  ▼
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(d) the statement on origin is not made out in accordance with Annex 13d;  
(e) the conditions of Article 74 are not met.  
2. The customs authorities of the Member State of importation shall 
refuse entitlement to the scheme, following a request for verification within the meaning of Article 97h addressed to the competent auth ­
orities of the beneficiary country, where the customs authorities of the Member State of importation:
 
(a) have received a reply according to which the exporter was not 
entitled to make out the statement on origin;  
(b) have received a reply according to which the products concerned 
are not originating in a beneficiary country or the conditions of Article 73 were not met;
 
(c) had reasonable doubt as to the validity of the statement on origin or 
the accuracy of the information provided by the declarant regarding the true origin of the products in question when they made the request for verification, and
 
(i) have received no reply within the time period permitted in 
accordance with Article 97h; or  
(ii) have received a reply not providing adequate answers to the 
questions raised in the request.  
S u b - s e c t i o n 7  
Control of origin  
Article 97g  
1. For the purpose of ensuring compliance with the rules concerning 
the originating status of products, the competent authorities of the bene ­
ficiary country shall carry out:  
(a) verifications of the originating status of products at the request of 
the customs authorities of the Member States,  
(b) regular controls on exporters on their own initiative.  
To the extent that Norway, Switzerland and Turkey have concluded an 
agreement with the European Union stating that they shall provide each other with the necessary support in matters of administrative cooper ­
ation, the first sub-paragraph shall apply  mutatis mutandis  to requests 
sent to the authorities of Norway, Switzerland and Turkey for the verifi ­
cation of replacement statements on origin made out on their territory, with a view to requesting these authorities to further liaise with the competent authorities in the beneficiary country.
 
Extended cumulation shall only be permitted under Article 86(7) and 
(8), if a country with which the European Union has a free-trade agreement in force has agreed to provide the beneficiary country with its support in matters of administrative cooperation in the same way as it would provide such support to the customs authorities of the Member States in accordance with the relevant provisions of the free-trade agreement concerned.  ▼
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2. The controls referred to in point (b) of paragraph 1 shall ensure 
the continued compliance of exporters with their obligations. They shall be carried out at intervals determined on the basis of appropriate risk analysis criteria. For that purpose, the competent authorities of the beneficiary countries shall require exporters to provide copies or a list of the statements on origin they have made out.
 
3. The competent authorities of the beneficiary countries shall have 
the right to call for any evidence and to carry out any inspection of the exporter’s accounts and, where appropriate, those of producers supplying him, including at the premises, or any other check considered appropriate.
 
Article 97h  
1. Subsequent verifications of statements on origin shall be carried 
out at random or whenever the customs authorities of the Member States have reasonable doubts as to their authenticity, the originating status of the products concerned or the fulfilment of other requirements of this section.
 
Where the customs authorities of a Member State request the 
cooperation of the competent authorities of a beneficiary country to 
carry out a verification of the validity of statements on origin, the 
originating status of products, or of both, it shall, where appropriate, indicate on its request the reasons why it has reasonable doubts on the validity of the statement on origin or the originating status of the products.
 
A copy of the statement on origin and any additional information or 
documents suggesting that the information given on that statement is 
incorrect may be forwarded in support of the request for verification.  
The requesting Member State shall set a 6-month initial deadline to 
communicate the results of the verification, starting from the date of the verification request, with the exception of requests sent to Norway, Switzerland or Turkey for the purpose of verifying replacement 
statements on origin made out in their territories on the basis of a 
statement on origin made out in a beneficiary country, for which this deadline shall be extended to eight months.
 
2. If in cases of reasonable doubt there is no reply within the period 
specified in paragraph 1 or if the reply does not contain sufficient information to determine the real origin of the products, a second communication shall be sent to the competent authorities. This 
communication shall set a further deadline of not more than 6 months.
 
S u b - s e c t i o n 8  
Other provisions  
Article 97i  
1. Sub-sections 5, 6 and 7 shall apply  mutatis mutandis  to: 
(a) exports from the European Union to a beneficiary country for the 
purpose of bilateral cumulation;  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 72
 
(b) exports from one beneficiary country to another for the purpose of 
regional cumulation as provided for in Article 86(1) and (5).  
2. European Union exporters shall be considered by the customs 
authority of a Member State at the exporter’s request as a registered exporter for the purposes of the scheme where the exporter fulfils the following conditions:
 
(a) the exporter has an EORI number in accordance with Articles 4k to 4t;  
(b) the exporter has the status of ‘approved exporter’ under a prefer ­
ential arrangement;  
(c) the exporter provides in its request addressed to the customs 
authority of the Member State the following data set out in the form a model of which appears at Annex 13c:
 
(i) the details set out in boxes 1 and 4;  
(ii) the undertaking set out in box 5.  
Article 97j  
1. Sub-sections 1, 2 and 3 shall apply  mutatis mutandis  in deter ­
mining whether products may be regarded as originating in a bene ­
ficiary country when exported to Ceuta or Melilla or as originating in Ceuta and Melilla when exported to a beneficiary country for the purposes of bilateral cumulation.
 
2. Sub-sections 5, 6 and 7 shall apply  mutatis mutandis  to products 
exported from a beneficiary country to Ceuta or Melilla and to products exported from Ceuta and Melilla to a beneficiary country for the purposes of bilateral cumulation.
 
3. The Spanish customs authorities shall be responsible for the appli ­
cation of sub-sections 1, 2, 3, 5, 6 and 7 in Ceuta and Melilla.  
4. For the purposes mentioned in paragraphs 1 and 2, Ceuta and 
Melilla shall be regarded as a single territory.  
S e c t i o n 1 A  
Procedures and methods of administrative cooperation applicable 
until the application of the registered exporter system  
S u b - s e c t i o n 1  
General principles  
Article 97k  
1. Every beneficiary country shall comply or ensure compliance 
with:  
(a) the rules on the origin of the products being exported, laid down in 
Section 1;  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 73
 
(b) the rules for completion and issue of certificates of origin Form A, a 
specimen of which is set out in Annex 17;  
(c) the provisions for the use of invoice declarations, a specimen of 
which is set out in Annex 18;  
(d) the provisions concerning methods of administrative cooperation 
referred to in Article 97s;  
(e) the provisions concerning granting of derogations referred to in 
Article 89.  
2. The competent authorities of the beneficiary countries shall 
cooperate with the Commission or the Member States by, in particular:  
(a) providing all necessary support in the event of a request by the 
Commission for the monitoring by it of the proper management of the scheme in the country concerned, including verification visits on the spot by the Commission or the customs authorities of the Member States;
 
(b) without prejudice to Articles 97s and 97t, verifying the originating 
status of products and the compliance with the other conditions laid 
down in this section, including visits on the spot, where requested 
by the Commission or the customs authorities of the Member States in the context of origin investigations.
 
3. Where, in a beneficiary country, a competent authority for issuing 
certificates of origin Form A is designated, documentary proofs of origin are verified, and certificates of origin Form A for exports to the European Union are issued, that beneficiary country shall be considered to have accepted the conditions laid down in paragraph 1.  
▼
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4. When a country or territory is admitted or readmitted as a bene ­
ficiary country in respect of products referred to in Regulation (EU) No 978/2012, goods originating in that country or territory shall benefit from the generalised system of preferences on condition that they were exported from the beneficiary country or territory on or after the date referred to in Article 97s.  
▼
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5. A proof of origin shall be valid for 10 months from the date of 
issue in the exporting country and shall be submitted within the said 
period to the customs authorities of the importing country.  
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6. For the purpose sub-section 2 and 3 of this Section, where a 
country or territory has been removed from the list of beneficiary countries referred to in Article 97s(2), the obligations laid down in Articles 97k(2), 97l(5), 97t(3), (4), (6) and (7) and 97u(1) shall continue to apply to that country or territory for a period of three years from the date of its removal from that list.  ▼
M39  1993R2454 — EN — 05.12.2014 — 022.001 — 74
 
7. The obligations referred to in paragraph 6 shall apply to Singapore 
for a period of three years starting from 1 January 2014.  
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S u b - s e c t i o n 2  
Procedures at export in the beneficiary country  
Article 97l  
1. Certificates of origin Form A, a model of which is set out in 
Annex 17, shall be issued on written application from the exporter or its authorised representative, together with any other appropriate 
supporting documents proving that the products to be exported qualify 
for the issue of a certificate of origin Form A.
 
2. The certificate shall be made available to the exporter as soon as 
the export has taken place or is ensured. However, a certificate of origin 
Form A may exceptionally be issued after exportation of the products to 
which it relates, if:  
(a) it was not issued at the time of exportation because of errors or 
involuntary omissions or special circumstances; or  
(b) it is demonstrated to the satisfaction of the competent governmental 
authorities that a certificate of origin Form A was issued but was not accepted at importation for technical reasons.
 
3. The competent governmental authorities may issue a certificate 
retrospectively only after verifying that the information supplied in the exporter’s application agrees with that in the corresponding export file and that a certificate of origin Form A satisfying the provisions of this section was not issued when the products in question were 
exported. Box 4 of certificates of origin Form A issued retrospectively 
must contain the endorsement ‘Issued retrospectively’ or ‘Délivré  à 
posteriori ’.
 
4. In the event of the theft, loss or destruction of a certificate of 
origin Form A, the exporter may apply, to the competent governmental 
authorities which issued it, for a duplicate to be made out on the basis of the export documents in their possession. Box 4 of a duplicate Form A issued in this way must be endorsed with the word ‘Duplicate’ or ‘Duplicata’, together with the date of issue and the serial number of the original certificate. The duplicate takes effect from the date of the original.
 
5. For the purposes of verifying whether the product for which a 
certificate of origin Form A is requested complies with the relevant rules of origin, the competent governmental authorities shall be entitled to call for any documentary evidence or to carry out any check which they consider appropriate.  ▼
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6. Completion of box 2 of the certificate of origin Form A shall be 
optional. Box 12 shall bear the mention ‘European Union’ or the name of one of the Member States. The date of issue of the certificate of origin Form A shall be indicated in box 11. The signature to be entered in that box, which is reserved for the competent governmental auth ­
orities issuing the certificate, as well as the signature of the exporter’s authorised signatory to be entered in box 12, shall be handwritten.
 
Article 97m  
▼M46  
1. The invoice declaration may be made out by any exporter 
operating in a beneficiary country for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000, and provided that the administrative cooperation referred to in Article 97k(2) applies to this procedure.  
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2. The exporter making out an invoice declaration shall be prepared 
to submit at any time, at the request of the customs or other competent 
governmental authorities of the exporting country, all appropriate 
documents proving the originating status of the products concerned.  
3. An invoice declaration shall be made out by the exporter in either 
French or English by typing, stamping or printing on the invoice, the delivery note or any other commercial document, the declaration, the text of which appears in Annex 18. If the declaration is handwritten, it shall be written in ink in printed characters. Invoice declarations shall bear the original signature of the exporter in manuscript.
 
4. The use of an invoice declaration shall be subject to the following 
conditions:  
(a) one invoice declaration shall be made out for each consignment;  
(b) if the goods contained in the consignment have already been subject 
to verification in the exporting country by reference to the definition of ‘originating products’, the exporter may refer to that verification in the invoice declaration.
 
5. When cumulation under Articles 84, 85 or 86 applies, the 
competent governmental authorities of the beneficiary country called on to issue a certificate of origin Form A for products in the manu ­
facture of which materials originating in a party with which cumulation is permitted are used shall rely on the following:
 
— in the case of bilateral cumulation, on the proof of origin provided 
by the exporter’s supplier and issued in accordance with the provisions of sub-section 5,  ▼
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— in the case of cumulation with Norway, Switzerland or Turkey, on 
the proof of origin provided by the exporter’s supplier and issued in accordance with the GSP rules of origin of Norway, Switzerland or Turkey, as the case may be,
 
— in the case of regional cumulation, on the proof of origin provided 
by the exporter’s supplier, namely a certificate of origin Form A, a model of which appears at Annex 17 or, as the case may be, an invoice declaration, the text of which appears in Annex 18,
 
— in the case of extended cumulation, on the proof of origin provided 
by the exporter’s supplier and issued in accordance with the provisions of the relevant free-trade agreement between the European Union and the country concerned.
 
In the cases referred to in the first, second, third and forth indent of the 
first sub-paragraph, Box 4 of certificate of origin Form A shall, as the case may be, contain the indication ‘EU cumulation’, ‘Norway cumu ­
lation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘regional cumu ­
lation’, ‘extended cumulation with country x’ or ‘Cumul UE’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’, ‘cumul régional’, ‘cumul étendu avec le pays x’.
 
S u b - s e c t i o n 3  
Procedures at release for free circulation in the European Union  
Article 97n  
1. Certificates of origin Form A or invoice declarations shall be 
submitted to the customs authorities of the Member States of importation in accordance with the procedures concerning the customs declaration.
 
2. Proofs of origin which are submitted to the customs authorities of 
the importing country after the period of validity mentioned in Article 97k (5) may be accepted for the purpose of applying the tariff preferences, where failure to submit these documents by the final date set is due to exceptional circumstances. In other cases of belated pres ­
entation, the customs authorities of the importing country may accept the proofs of origin where the products have been presented to customs 
before the said final date.
 
Article 97o  
1. Where, at the request of the importer and on the conditions laid 
down by the customs authorities of the importing Member State, dismantled or non-assembled products within the meaning of General rule 2(a) for the interpretation of the Harmonized System and falling within Section XVI or XVII or heading 7308 or 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products may be submitted to the customs authorities on importation of the first instalment.
 
2. At the request of the importer and having regard to the conditions 
laid down by the customs authorities of the importing Member State, a single proof of origin may be submitted to the customs authorities at the importation of the first consignment when the goods:
 
(a) are imported within the framework of frequent and continuous trade 
flows of a significant commercial value;  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 77
 
(b) are the subject of the same contract of sale, the parties of this 
contract established in the exporting country or in the Member State(s);
 
(c) are classified in the same code (eight digits) of the Combined 
Nomenclature;  
(d) come exclusively from the same exporter, are destined for the same 
importer, and are made the subject of entry formalities at the same customs office of the same Member State.
 
This procedure shall be applicable for a period determined by the 
competent customs authorities.  
Article 97p  
1. When originating products are placed under the control of a 
customs office of a single Member State, it shall be possible to replace the original proof of origin by one or more certificates of origin Form A for the purpose of sending all or some of these products elsewhere within the European Union or, where applicable, to Norway, Switzerland or Turkey.
 
2. Replacement certificates of origin Form A shall be issued by the 
customs office under whose control the products are placed. The replacement certificate shall be made out on the basis of a written request by the re-exporter.
 
3. The top right-hand box of the replacement certificate shall indicate 
the name of the intermediary country where it is issued. Box 4 shall contain the words ‘Replacement certificate’ or ‘Certificat de remplace ­
ment’, as well as the date of issue of the original certificate of origin and its serial number. The name of the re-exporter shall be given in box 1. The name of the final consignee may be given in box 2. All particulars of the re-exported products appearing on the original certificate shall be transferred to boxes 3 to 9 and references to the re-exporter’s invoice shall be given in box 10.
 
4. The customs authorities which issued the replacement certificate 
shall endorse box 11. The responsibility of the authorities shall be confined to the issue of the replacement certificate. The particulars in box 12 concerning the country of origin and the country of destination shall be taken from the original certificate. This box shall be signed by the re-exporter. A re-exporter who signs this box in good faith shall not be responsible for the accuracy of the particulars entered on the original certificate.
 
5. The customs office which is requested to perform the operation 
referred to in paragraph 1 shall note on the original certificate the weights, numbers and nature of the products forwarded and indicate thereon the serial numbers of the corresponding replacement certificate or certificates. It shall keep the original certificate for at least three years. A photocopy of the original certificate may be annexed to the replacement certificate.  ▼
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6. In the case of products which benefit from the tariff preferences 
under a derogation granted in accordance with Article 89, the procedure laid down in this Article shall apply only when such products are intended for the European Union. Where the product concerned has acquired originating status through regional cumulation, a replacement certificate may only be made out for sending products to Norway, Switzerland or Turkey where these countries apply the same regional cumulation rules as the European Union.
 
Article 97q  
1. Products sent as small packages from private persons to private 
persons or forming part of travellers’ personal luggage shall be admitted 
as originating products benefiting from the tariff preferences referred to in Article 66 without requiring the presentation of a certificate of origin Form A or an invoice declaration, provided that:
 
(a) such products:  
i) are not imported by way of trade;  
ii) have been declared as meeting the conditions required for bene ­
fiting from the scheme;  
(b) there is no doubt as to the veracity of the declaration referred to in 
point (a)(ii).  
2. Imports shall not be considered as imports by way of trade if all 
the following conditions are met:  
(a) the imports are occasional;  
(b) the imports consist solely of products for the personal use of the 
recipients or travellers or their families;  
(c) it is evident from the nature and quantity of the products that no 
commercial purpose is in view.  
3. The total value of the products referred to in paragraph 2 shall not 
exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers’ personal luggage.
 
Article 97r  
1. The discovery of slight discrepancies between the statements made 
in the certificate of origin Form A or in an invoice declaration, and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto  render the certificate or declaration null and void if it is 
duly established that that document does correspond to the products submitted.
 
2. Obvious formal errors on a certificate of origin Form A, a 
movement certificate EUR.1 or an invoice declaration shall not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in that document.  ▼
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S u b - s e c t i o n 4  
Methods of administrative cooperation  
Article 97s  
1. The beneficiary countries shall inform the Commission of the 
names and addresses of the governmental authorities situated in their 
territory which are empowered to issue certificates of origin Form A, 
together with specimen impressions of the stamps used by those auth ­
orities, and the names and addresses of the relevant governmental auth ­
orities responsible for the control of the certificates of origin Form A and the invoice declarations.
 
The Commission will forward this information to the customs auth ­
orities of the Member States. When this information is communicated within the framework of an amendment of previous communications, 
the Commission will indicate the date of entry into use of those new 
stamps according to the instructions given by the competent govern ­
mental authorities of the beneficiary countries. This information is for official use; however, when goods are to be released for free circulation, the customs authorities in question may allow the importer or his duly authorised representative to consult the specimen impressions of the stamps.
 
Beneficiary countries which have already provided the information 
required under the first sub-paragraph shall not be obliged to provide 
it again, unless there has been a change.  
▼M46  
2. For the purpose of Article 97k(4) the Commission will publish, in 
the Official Journal of the European Union  (C series), the date on 
which a country or territory admitted or readmitted as a beneficiary country in respect of products referred to in Regulation (EU) 
No 978/2012 met the obligations set out in paragraph 1 of this Article.  
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3. The Commission will send to the beneficiary countries specimen 
impressions of the stamps used by the customs authorities of the Member States for the issue of movement certificates EUR.1 upon request of the competent authorities of the beneficiary countries.
 
Article 97t  
1. Subsequent verifications of certificates of origin Form A and 
invoice declarations shall be carried out at random or whenever the customs authorities of the Member States have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this section.
 
2. When they make a request for subsequent verification, the customs 
authorities of the Member States shall return the certificate of origin Form A and the invoice, if it has been submitted, the invoice declar ­
ation, or a copy of these documents, to the competent governmental authorities in the exporting beneficiary country giving, where appro ­
priate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.  ▼
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If the customs authorities of the Member States decide to suspend the 
granting of the tariff preferences while awaiting the results of the verifi ­
cation, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
 
3. When a request for subsequent verification has been made, such 
verification shall be carried out and its results communicated to the customs authorities of the Member States within a maximum of six months or, in the case of requests sent to Norway, Switzerland or Turkey for the purpose of verifying replacement proofs of origin made out in their territories on the basis of a certificate of origin Form A or an invoice declaration made out in a beneficiary country, within a maximum of eight months from the date on which the request was sent. The results shall be such as to establish whether the proof of origin in question applies to the products actually exported and whether these products can be considered as products originating in the bene ­
ficiary country.
 
4. In the case of certificates of origin Form A issued following 
bilateral cumulation, the reply shall include a copy (copies) of the movement certificate(s) EUR.1 or, where necessary, of the corresponding invoice declaration(s).
 
5. If, in cases of reasonable doubt, there is no reply within the six 
months specified in paragraph 3 or if the reply does not contain 
sufficient information to determine the authenticity of the document in 
question or the real origin of the products, a second communication shall be sent to the competent authorities. If after the second communi ­
cation the results of the verification are not communicated to the requesting authorities within four months from the date on which the second communication was sent, or if these results do not allow the authenticity of the document in question or the real origin of the products to be determined, the requesting authorities shall, except in exceptional circumstances, refuse entitlement to the tariff preferences.
 
6. Where the verification procedure or any other available 
information appears to indicate that the rules of origin are being contra ­
vened, the exporting beneficiary country shall, on its own initiative or at 
the request of the customs authorities of the Member States, carry out appropriate inquiries or arrange for such inquiries to be carried out with due urgency to identify and prevent such contraventions. For this purpose, the Commission or the customs authorities of the Member States may participate in the inquiries.
 
7. For the purposes of the subsequent verification of certificates of 
origin Form A, the exporters shall keep all appropriate documents proving the originating status of the products concerned and the competent governmental authorities of the exporting beneficiary 
country shall keep copies of the certificates, as well as any export 
documents referring to them. These documents shall be kept for at least three years from the end of the year in which the certificate of origin Form A was issued.
 
Article 97u  
1. Articles 97s and 97t shall also apply between the countries of the 
same regional group for the purposes of provision of information to the Commission or to the customs authorities of the Member States and of the subsequent verification of certificates of origin Form A or invoice declarations issued in accordance with the rules on regional cumulation of origin.  ▼
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2. For the purpose of Articles 85, 97m and 97p, the agreement 
concluded between the European Union, Norway, Switzerland and Turkey shall include inter alia an undertaking to provide each other with the necessary support in matters of administrative cooperation.
 
For the purpose of Articles 86(7) and (8) and 97k, the country with 
which the European Union has concluded a free-trade agreement in force and which has agreed to be involved in extended cumulation with a beneficiary country shall also agree to provide the latter with its support in matters of administrative cooperation in the same way as it would provide such support to the customs authorities of the Member States in accordance with the relevant provisions of the free-trade agreement concerned.
 
S u b - s e c t i o n 5  
Procedures for the purpose of bilateral cumulation  
Article 97v  
1. Evidence of the originating status of European Union products 
shall be furnished by either:  
(a) the production of a movement certificate EUR.1, a specimen of 
which is set out in Annex 21; or  
(b) the production of an invoice declaration, the text of which is set out 
in Annex 18. An invoice declaration may be made out by any exporter for consignments containing originating products whose total value does not exceed EUR 6 000 or by an approved European Union exporter.
 
2. The exporter or its authorised representative shall enter ‘GSP 
beneficiary countries’ and ‘EU’, or ‘Pays bénéficiaires du SPG’ and ‘UE’, in box 2 of the movement certificate EUR.1.
 
3. The provisions of this Section concerning the issue, use and 
subsequent verification of certificates of origin Form A shall apply  
mutatis mutandis  to EUR.1 movement certificates and, with the 
exception of the provisions concerning their issue, to invoice declar ­
ations.  
4. The customs authorities of the Member States may authorise any 
exporter, hereinafter referred to as an ‘approved exporter’, who makes frequent shipments of products originating in the European Union within the framework of bilateral cumulation to make out invoice declarations, irrespective of the value of the products concerned, where that exporter offers, to the satisfaction of the customs authorities, all guarantees necessary to verify:
 
(a) the originating status of the products, and  
(b) the fulfilment of other requirements applicable in that Member State.  
5. The customs authorities may grant the status of approved exporter 
subject to any conditions which they consider appropriate. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.  ▼
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6. The customs authorities shall monitor the use of the authorisation 
by the approved exporter. The customs authorities may withdraw the authorisation at any time.
 
They shall withdraw the authorisation in each of the following cases:  
(a) the approved exporter no longer offers the guarantees referred to in 
paragraph 4;  
(b) the approved exporter does not fulfil the conditions referred to in 
paragraph 5;  
(c) the approved exporter otherwise makes improper use of the auth ­
orisation.  
7. An approved exporter shall not be required to sign invoice declar ­
ations provided that the approved exporter gives the customs authorities a written undertaking accepting full responsibility for any invoice 
declaration which identifies the approved exporter as if the approved 
exporter had signed it in manuscript.
 
S u b - s e c t i o n 6  
Ceuta and Melilla  
Article 97w  
The provisions of this Section concerning the issue, use and subsequent 
verification of proofs of origin shall apply  mutatis mutandis  to products 
exported from a beneficiary country to Ceuta and Melilla and to products exported from Ceuta and Melilla to a beneficiary country for the purposes of bilateral cumulation.
 
Ceuta and Melilla shall be regarded as a single territory.  
The Spanish customs authorities shall be responsible for the application 
of this section in Ceuta and Melilla.  
▼M18  
S e c t i o n 2  
▼M21  
Beneficiary countries or territories to which preferential tariff 
measures adopted unilaterally by the Community for certain 
countries or territories apply  
▼M39  
Article 97x  
1. For the purposes of this Section the following definitions shall 
apply:  
(a) ‘manufacture’ means any kind of working or processing including 
assembly;  
(b) ‘material’ means any ingredient, raw material, component or part, 
etc., used in the manufacture of the product;  
(c) ‘product’ means the product being manufactured, even if it is 
intended for later use in another manufacturing operation;  
(d) ‘goods’ means both materials and products;  
(e) ‘customs value’ means the value as determined in accordance with 
the 1994 Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on Customs Valuation);  ▼
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(f) ‘ex-works price’ in the list in Annex 15 means the price paid for the 
product ex-works to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;
 
Where the actual price paid does not reflect all costs related to the 
manufacturing of the product which are actually incurred in the beneficiary country, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported.
 
(g) ‘value of materials’ in the list in Annex 15 means the customs value 
at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the European Union or in the bene ­
ficiary country within the meaning of Article 98(1). Where the value of the originating materials used needs to be established, this sub-paragraph shall be applied  mutatis mutandis ;
 
(h) ‘chapters’, ‘headings’ and ‘sub-headings’ mean the chapters, the 
headings and ‘sub-headings’ (four- or six-digit codes) used in the nomenclature which makes up the Harmonized System;
 
(i) ‘classified’ refers to the classification of a product or material under 
a particular heading or sub-heading of the Harmonized System;  
(j) ‘consignment’ means products which are either:  
— sent simultaneously from one exporter to one consignee, or  
— covered by a single transport document covering their shipment 
from the exporter to the consignee or, in the absence of such 
document, by a single invoice.  
2. For the purpose of paragraph 1(f), where the last working or 
processing has been subcontracted to a manufacturer, the term ‘manu ­
facturer’ referred to in the first paragraph of paragraph 1(f) may refer to the enterprise that has employed the subcontractor.  
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S u b s e c t i o n 1  
Definition of the concept of originating products  
Article 98  
▼M21  
1. For the purposes of the provisions concerning preferential tariff 
measures adopted unilaterally by the Community for certain countries, groups of countries or territories (hereinafter referred to as ‘beneficiary countries or territories’), with the exception of those referred to in Section 1 of this Chapter and the overseas countries and territories associated with the Community, the following products shall be considered as products originating in a beneficiary country or territory:  
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(a) products wholly obtained in that  ►M21  beneficiary country or 
territory ◄ with the meaning of Article 99;  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 84
 
(b) products obtained in that  ►M21  beneficiary country or territory ◄, 
in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 100.
 
2. For the purposes of this section, products originating in the 
Community, within the meaning of paragraph 3, which are subject in a ►
M21  beneficiary country or territory ◄ to working or processing 
going beyond that described in Article 101 shall be considered as orig ­
inating in that  ►M21  beneficiary country or territory ◄. 
3. Paragraph 1 shall apply  mutatis mutandis  in establishing the origin 
of the products obtained in the Community.  
Article 99  
1. The following shall be considered as wholly obtained in a  
►M21  beneficiary country or territory ◄ or in the Community:  
(a) mineral products extracted  ►C6 from its soil or ◄ from its 
seabed;  
(b) vegetable products harvested there;  
(c) live animals born and raised there;  
(d) products from live animals raised there;  
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(d)a products from slaughtered animals born and raised there;  
▼M18  
(e) products obtained by hunting or fishing conducted there;  
(f) products of sea-fishing and other products taken from the sea 
outside the territorial waters by its vessels;  
(g) products made on board its factory ships exclusively from the 
products referred to in (f);  
(h) used articles collected there, fit only for the recovery of raw 
materials;  
(i) waste and scrap resulting from manufacturing operations conducted 
there;  
(j) products extracted from the seabed or below the seabed which is 
situated outside its territorial waters but where it has exclusive exploitation rights;
 
(k) goods produced there exclusively from products specified in (a) to (j).  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 85
 
2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(f) and (g) 
shall apply only to vessels and factory ships:  
— which are registered or recorded in the  ►M21  beneficiary country 
or territory ◄ or in a Member State,  
— which sail under the flag of a  ►M21  beneficiary country or territory ◄ 
or of a Member State,  
— which are owned to the extent of at least 50 % by nationals of the  
►M21  beneficiary country or territory ◄ or of Member States or 
by a company with its head office in that republic or in one of the Member States, of which the manager or managers, Chairman of the 
Board of Directors or of the Supervisory Board, and the majority of 
the members of such boards are nationals of that  ►
M21  beneficiary 
country or territory ◄ or of the Member States and of which, in 
addition, in the case of companies, at least half the capital belongs to that  ►
M21  beneficiary country or territory ◄ or to the Member 
States or to public bodies or nationals of that  ►M21  beneficiary 
country or territory ◄ or of the Member States,  
— of which the master and officers are nationals of the  
►M21  beneficiary country or territory ◄ or of the Member 
States, and  
— of which at least 75 % of the crew are nationals of the  
►M21  beneficiary country or territory ◄ or of the Member States.  
3. The terms ‘ ►M21  beneficiary country or territory ◄’ and ‘Com ­
munity’ shall also cover the territorial waters of that republic or of the Member States.
 
4. Vessels operating on the high seas, including factory ships on 
which the fish caught is worked or processed, shall be considered as part of the territory of the  ►
M21  beneficiary country or territory ◄ or 
of the Member State to which they belong, provided that they satisfy the 
conditions set out in paragraph 2.  
Article 100  
For the purposes of Article 98, products which are not wholly obtained 
in a ►M21  beneficiary country or territory ◄ or in the Community are 
considered to be sufficiently worked or processed when the conditions set out in the list in Annex 15 are fulfilled.
 
Those conditions indicate, for all products covered by this section, the 
working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials.
 
If a product which has acquired originating status by fulfilling the 
conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incor ­
porated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.  ▼
M18  1993R2454 — EN — 05.12.2014 — 022.001 — 86
 
Article 101  
▼M22  
1. Without prejudice to paragraph 2, the following operations shall 
be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 100 are satisfied:
 
(a) preserving operations to ensure that the products remain in good 
condition during transport and storage;  
(b) breaking-up and assembly of packages;  
(c) washing, cleaning; removal of dust, oxide, oil, paint or other 
coverings;  
(d) ironing or pressing of textiles;  
(e) simple painting and polishing operations;  
(f) husking, partial or total milling, polishing and glazing of cereals 
and rice;  
▼M39  
(g) operations to colour or flavour sugar or form sugar lumps; partial 
or total milling of crystal sugar;  
▼M22  
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;  
(i) sharpening, simple grinding or simple cutting;  
(j) sifting, screening, sorting, classifying, grading, matching; 
(including the making-up of sets of articles);  
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing 
on cards or boards and all other simple packaging operations;  
(l) affixing or printing marks, labels, logos and other like distin ­
guishing signs on products or their packaging;  
▼M39  
(m) simple mixing of products, whether or not of different kinds; 
mixing of sugar with any material;  
(m)a simple addition of water or dilution or dehydratation or denatu ­
ration of products;  
▼M22  
(n) simple assembly of parts of articles to constitute a complete article 
or disassembly of products into parts;  
(o) a combination of two or more of the operations specified in points 
(a) to (n);  
(p) slaughter of animals.  
▼M18  
2. All the operations carried out in either a  ►M21  beneficiary 
country or territory ◄ or the Community on a given product shall be 
considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.  ▼
M18  1993R2454 — EN — 05.12.2014 — 022.001 — 87
 
Article 101a  
1. The unit of qualification for the application of the provisions of 
this section shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
 
Accordingly, it follows that:  
(a) when a product composed of a group or assembly of articles is 
classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;
 
(b) when a consignment consists of a number of identical products 
classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Section.
 
2. Where, under general rule 5 of the Harmonised System, packaging 
is included with the product for classification purposes, it shall be included for the purposes of determining origin.
 
Article 102  
1. By way of derogation from the provisions of Article 100, 
non-originating materials may be used in the manufacture of a given product, provided that their total value does not exceed 10 % of the ex-works price of the product.
 
Where, in the list, one or several percentages are given for the 
maximum value of non-originating materials, such percentages must not be exceeded through the application of the first subparagraph.
 
2. Paragraph 1 shall not apply to products falling within Chapters 50 
to 63 of the Harmonised System.  
Article 103  
Accessories, spare parts and tools dispatched with a piece of equipment, 
machine, apparatus or vehicle which are part of the normal equipment and included in the price thereof or which are  ►
C6 not separately 
invoiced, shall be regarded ◄ as one with the piece of equipment, 
machine, apparatus or vehicle in question.  
Article 104  
Sets, as defined in general rule 3 of the Harmonised System, shall be 
regarded as originating when all the  ►C6 component products are 
originating products ◄. Nevertheless, when a set is composed of orig ­
inating and non-originating products, the set as a whole shall be 
regarded as originating provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.
 
Article 105  
In order to determine whether a product is an originating product, it 
shall not be necessary to determine the origin of the following which might be used in its manufacture:
 
(a) energy and fuel;  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 88
 
(b) plant and equipment;  
(c) machines and tools;  
(d) goods which do not enter, and which are not intended to enter, into 
the final composition of the product.  
Article 106  
The conditions set out in this section for acquiring originating status 
must continue to be fulfilled at all times in the  ►M21  beneficiary 
country or territory ◄ or in the Community.  
If originating products exported from the  ►M21  beneficiary country or 
territory ◄ or from the Community to another country are returned, 
they shall be considered as non-originating unless it can be demon ­
strated to the satisfaction of the competent authorities that:  
— the products returned are the same as those which were exported, and  
— they have not undergone any operation beyond that necessary to 
preserve them in good condition while in that country or while being exported.
 
Article 107  
1. The following shall be considered as transported directly from the  
►M21  beneficiary country or territory ◄ to the Community or from 
the Community to the  ►M21  beneficiary country or territory ◄: 
(a) products transported without passing through the territory of any 
other country;  
(b) products constituting one single consignment transported through 
the territory of countries other than the  ►M21  beneficiary 
country or territory ◄ or the Community, with, should the 
occasion arise, trans-shipment or temporary warehousing in those countries, provided that the products remain under the surveillance of the customs authorities in the country of transit or of ware ­
housing and do not undergo operations other than unloading, 
reloading or any operation designed to preserve them in good condition;
 
(c) products which are transported by pipeline without interruption across 
a territory other than that of the exporting  ►M21  beneficiary country 
or territory ◄ or of the Community.  
2. Evidence that the conditions set out in paragraph 1(b) are fulfilled shall 
be supplied to the competent customs authorities by the production of:  
(a) a single transport document covering the passage from the exporting 
country through the country of transit;  ►C6 or ◄ 
(b) a certificate issued by the customs authorities of the country of 
transit:  
— giving an exact description of the products,  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 89
 
— stating the dates of unloading and reloading of the products and, 
where applicable, the names of the ships, or the other means of transport used, and
 
— certifying the conditions under which the products remained in 
the country of transit;  
(c) or, failing these, any substantiating documents.  
Article 108  
1. Originating products, sent from a  ►M21  beneficiary country or 
territory ◄ for exhibition in another country and sold after the 
exhibition for importation into the Community, shall benefit on importation from the tariff preferences referred to in Article 98, provided that they meet the requirements of this section entitling them to be recognised as originating in that  ►
M21  beneficiary country or 
territory ◄ and provided that it is shown to the satisfaction of the 
competent Community customs authorities that:  
(a) an exporter has consigned the products from the  ►M21  beneficiary 
country or territory ◄ directly to the country in which the 
exhibition is held and has exhibited them there;  
(b) the products have been sold or otherwise disposed of by that 
exporter to a person in the Community;  
(c) the products have been consigned during the exhibition or 
immediately thereafter to the Community in the state in which they were sent for exhibition;
 
(d) the products have not, since they were consigned for exhibition, 
been used for any purpose other than demonstration at the exhibition.
 
2. ►C6 A movement certificate EUR.1 ◄ shall be submitted to the 
Community customs authorities in the normal manner. The name and 
address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the products and the conditions under which they have been exhibited may be required.
 
3. Paragraph 1 shall apply to any trade, industrial, agricultural or 
crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a 
view to the sale of foreign products, and during which the products 
remain under customs control.
 
S u b s e c t i o n 2  
Proof of origin  
Article 109  
Products originating in the  ►M21  beneficiary country or territory ◄ 
shall benefit from the tariff preferences referred to in Article 98, on submission of either:
 
(a) ►C6 a movement certificate EUR.1 ◄, a specimen of which 
appears in Annex 21, or  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 90
 
(b) in the cases specified in Article 116(1), a declaration, the text of 
which appears in Annex 22, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the ‘inovice declaration’).
 
(a) ►C6 MOVEMENT CERTIFICATE EUR.1 ◄ 
Article 110  
▼M21  
1. Originating products within the meaning of this section shall be 
eligible, on importation into the Community, to benefit from the tariff preferences referred to in Article 98, provided that they have been transported direct to the Community within the meaning of Article 107, on submission of an EUR.1 movement certificate issued by the customs or other competent governmental authorities of a bene ­
ficiary country or territory, on condition 87 beneficiary country or territory:  
▼
M18  
— have communicated to the Commission the information required by 
Article 121, and  
— assist the Community by allowing the customs authorities of 
Member States to verify the authenticity of the document or the 
accuracy of the information regarding the true origin of the products in question.
 
2. ►C6 A movement certificate EUR.1 ◄ may be issued only 
where it can serve as the documentary evidence required for the purposes of the tariff preferences  ►
C6 referred to in ◄ Article 98.  
3. ►C6 A movement certificate EUR.1 ◄ shall be issued only on 
written application from the exporter or his authorised representative. Such application shall be made on a form, a specimen of which appears in Annex 21, which shall be completed in accordance with the provisions of this subsection.
 
Applications for  ►C6 movement certificates EUR.1 ◄ shall be kept 
for at least three years by the competent authorities of the exporting  
►M21  beneficiary country or territory ◄ or Member State.  
4. The exporter or his authorised representative shall submit with his 
application any appropriate supporting documents proving that the 
products to be exported qualify for the issue of  ►C6 a movement 
certificate EUR.1 ◄. 
The exporter shall undertake to submit, at the request of the competent 
authorities, any supplementary evidence they may require for the purpose of establishing the correctness of the originating status of the products eligible for preferential treatment and shall undertake to agree to any inspection of their accounts and to any check by the said auth ­
orities on the circumstances in which the products were obtained.  ▼
M18  1993R2454 — EN — 05.12.2014 — 022.001 — 91
 
5. The  ►C6 movement certificate EUR.1 ◄ shall be issued by the 
competent governmental authorities of the  ►M21  beneficiary country 
or territory ◄ or by the customs authorities of the exporting Member 
State, if the products to be exported can be considered as originating products within the meaning of this section.
 
6. Since the  ►C6 movement certificate EUR.1 ◄ constitutes the 
documentary evidence for the application of the preferential arrangements set out in Article 98, it shall be the responsibility of the competent governmental authorities of the  ►
M21  beneficiary country 
or territory ◄ or of the customs authorities of the exporting Member 
State to take any steps necessary to verify the origin of the products and to check the other statements on the certificate.
 
7. For the purpose of verifying whether the conditions set out in 
paragraph 5 have been met, the competent governmental authorities of the ►
M21  beneficiary country or territory ◄ or the customs authorities 
of the exporting member State shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate.
 
8. It shall be the responsibility of the competent governmental auth ­
orities of the  ►M21  beneficiary country or territory ◄ or of the 
customs authorities of the exporting Member State to ensure that the 
forms referred to in paragraph 1 are duly completed.  
9. The date of issue of the  ►C6 movement certificate EUR.1 ◄ 
shall be indicated in that part of the certificate reserved for the customs authorities.
 
10. ►C6 A movement certificate EUR.1 ◄ shall be issued by the 
competent authorities of the  ►M21  beneficiary country or territory ◄ 
or by the customs authorities of the exporting Member State when the products to which it relates are exported. It shall be made available to the exporter as soon as the export has taken place or is ensured.
 
Article 111  
Where, at the request of the importer and on the conditions laid down 
by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of general rule 2(a) of the Harmonised System and falling within Section XVI or XVII or within heading No 7308 or 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products 
shall be submitted to the customs authorities on importation of the 
first instalment.
 
Article 112  
Proofs of origin shall be submitted to the customs authorities of the 
Member State of importation in accordance with the procedures laid down in Article 62 of the Code. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the appli ­
cation of this section.  ▼
M18  1993R2454 — EN — 05.12.2014 — 022.001 — 92
 
Article 113  
1. By way of derogation from Article 110(10),  ►C6 a movement 
certificate EUR.1 ◄ may exceptionally be issued after exportation of 
the products to which it relates if:  
(a) it was not issued at the time of exportation because of errors or 
involuntary omissions or special circumstances; or  
(b) it is demonstrated to the satisfaction of the competent authorities 
that ►C6 a movement certificate EUR.1 ◄ was issued but was not 
accepted at importation for technical reasons.  
2. The competent authorities may issue  ►C6 a movement certificate 
EUR.1 ◄ retrospectively only after verifying that the information 
supplied in the exporter's application agrees with that in the corresponding export file and that  ►
C6 a movement certificate 
EUR.1 ◄ satisfying the provisions of this section was not issued 
when the products in question were exported.  
3. ►C6 Movement certificates EUR.1 ◄ issued retrospectively shall 
be endorsed with one of the following phrases:  
— ‘EXPEDIDO  A POSTERIORI ’, 
— ‘UDSTEDT EFTERFØLGENDE’,  
— ‘NACHTRÄGLICH AUSGESTELLT’,  
— ‘ΕΚΔΟΘΕΝ  ΕΚ ΤΩΝ  ΥΣΤΕΡΩΝ ’, 
— ‘ISSUED RETROSPECTIVELY’,  
— ‘DÉLIVRÉ A POSTERIORI’,  
— ‘RILASCIATO A POSTERIORI’,  
— ‘AFGEGEVEN A POSTERIORI’,  
— ‘EMITIDO  A POSTERIORI ’, 
— ‘ANNETTU JÄLKIKÄTEEN’,  
— ‘UTFÄRDAT I EFTERHAND’,  
▼A2 
— ‘VYSTAVENO DODATE ČNĚ’, 
— ‘VÄLJA ANTUD TAGASIULATUVALT’,  
— ‘IZSNIEGTS RETROSPEKT ĪVI’, 
— ‘RETROSPEKTYVUSIS IŠDAVIMAS’,  
— ‘KIADVA VISSZAMEN ŐLEGES HATÁLLYAL’,  
— ‘MAĦRUĠ RETROSPETTIVAMENT’,  
— ‘WYSTAWIONE RETROSPEKTYWNIE’,  
— ‘IZDANO NAKNADNO’,  
▼M26  
— ‘VYHOTOVENÉ DODATO ČNE’, ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 93
 
— ‘ИЗДАДЕН  ВПОСЛЕДСТВИЕ ’, 
— ‘ELIBERAT ULTERIOR’,  
▼M45  
— ‘IZDANO NAKNADNO’.  
▼M18  
4. The endorsement referred to in paragraph 3 shall be inserted in the 
‘Remarks’ box of the  ►C6 movement certificate EUR.1 ◄. 
Article 114  
1. In the event of the theft, loss or destruction of  ►C6 a movement 
certificate EUR.1 ◄, the exporter may apply to the competent auth ­
orities which issued it, for a duplicate to be made out on the basis of the export documents in their possession.
 
2. The duplicate issued in this way shall be endorsed with one of the 
following words:  
— ‘DUPLICADO’,  
— ‘DUPLIKAT’,  
— ‘DUPLIKAT’,  
— ‘ΑΝΤΙΓΡΑΦΟ ’, 
— ‘DUPLICATE’,  
— ‘DUPLICATA’,  
— ‘DUPLICATO’,  
— ‘DUPLICAAT’,  
— ‘SEGUNDA VIA’,  
— ‘KAKSOISKAPPALE’,  
— ‘DUPLIKAT’,  
▼A2 
— ‘DUPLIKÁT’,  
— ‘DUPLIKAAT’,  
— ‘DUBLIK ĀTS’, 
— ‘DUBLIKATAS’,  
— ‘MÁSODLAT’,  
— ‘DUPLIKAT’,  
— ‘DUPLIKAT’,  
— ‘DVOJNIK’,  
— ‘DUPLIKÁT’,  ▼M30  1993R2454 — EN — 05.12.2014 — 022.001 — 94
 
— ‘ДУБЛИКАТ ’, 
— ‘DUPLICAT’,  
▼M45  
— ‘DUPLIKAT’.  
▼M18  
3. The endorsement referred to in paragraph 2 shall be inserted in the 
‘Remarks’ box of the  ►C6 movement certificate EUR.1 ◄. 
4. The duplicate, which shall bear the date of issue of the original  
►C6 movement certificate EUR.1 ◄, shall take effect as from that 
date.  
Article 115  
When originating products are placed under the control of a customs 
office in the Community, it shall be possible to replace the original proof of origin by one or more  ►
C6 movement certificates 
EUR.1 ◄ for the purpose of sending all or some of those products 
elsewhere in the Community. The replacement  ►C6 movement 
certificate(s) EUR.1 ◄ shall be issued by the customs office under 
whose control the products are placed.  
(b) INVOICE DECLARATION  
Article 116  
1. The invoice declaration may be made out:  
(a) by an approved Community exporter within the meaning of 
Article 117, or  
(b) by any exporter for any consignment consisting of one or more 
packages containing originating products whose total value does not exceed EUR 6 000, and on condition that the assistance referred to in Article 110(1) shall apply to this procedure.
 
2. An invoice declaration may be made out if the products concerned can 
be considered as originating in the Community or in a  ►M21  beneficiary 
country or territory ◄ and fulfil the other requirements of this section.  
3. The exporter making out an invoice declaration shall be prepared 
to submit at any time, at the request of the customs or other competent governmental authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this section.
 
4. An invoice declaration shall be made out by the exporter by 
typing, stamping or printing on the invoice, the delivery note or any other commercial document, the declaration, the text of which appears in Annex 22, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink, in printed characters.  ▼
M30  1993R2454 — EN — 05.12.2014 — 022.001 — 95
 
5. Invoice declarations shall bear the original signature of the 
exporter in manuscript. However, an approved exporter within the meaning of Article 117 shall not be required to sign such declarations provided that he gives the customs authorities a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.
 
6. In the cases referred to in paragraph 1(b), the use of an invoice 
declaration shall be subject to the following special conditions:  
(a) an invoice declaration shall be made out for each consignment;  
(b) if the goods contained in the consignment have already been subject 
to verification in the exporting country by reference to the definition of ‘originating products’, the exporter may refer to this check in the 
invoice declaration.
 
The provisions of the first subparagraph shall not exempt exporters from 
complying with any other formalities required under customs or postal regulations.
 
Article 117  
1. The customs authorities in the Community may authorise any 
exporter, hereinafter referred to as an ‘approved exporter’, who makes frequent shipments of products originating in the Community within the meaning of Article 98(2), and who offers, to the satisfaction of the customs authorities, all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this section, to make out invoice declarations, irrespective of the value of the products concerned.
 
2. The customs authorities may grant the status of approved exporter 
subject to any conditions which they consider appropriate.  
3. The customs authorities shall assign the approved exporter a 
customs authorisation number which shall appear on the invoice declar ­
ation.  
4. The customs authorities shall monitor the use of the authorisation 
by the approved exporter.  
5. The customs authorities may withdraw the authorisation at any 
time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2, or otherwise makes improper use of the authorisation.
 
Article 118  
1. A proof of origin shall be valid for four months from the date of 
issue in the exporting country, and shall be submitted within the said period to the customs authorities of the importing country.  ▼
M18  1993R2454 — EN — 05.12.2014 — 022.001 — 96
 
2. Proofs of origin which are submitted to the customs authorities of 
the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying the tariff preferences referred to in Article 98, where the failure to submit these documents by the final date set is due to exceptional circumstances.
 
3. In other cases of belated presentation, the customs authorities of 
the importing country may accept the proofs of origin where the products have been submitted before the said final date.
 
4. At the request of the importer and having regard to the conditions 
laid down by the customs authorities of the importing Member State, a single proof of origin may be submitted to the customs authorities at the 
importation of the first consignment when the goods:
 
(a) are imported within the framework of frequent and continuous trade 
flows of a significant commercial value;  
(b) are the subject of the same contract of sale, the parties of this 
contract established in the exporting country or in the Community;  
(c) are classified in the same code (eight digits) of the Combined 
Nomenclature;  
(d) come exclusively from the same exporter, are destined for the same 
importer, and are made the subject of entry formalities at the same customs office in the Community.
 
This procedure shall be applicable for the quantities and a period 
determined by the competent customs authorities. This period cannot, in any circumstances, exceed three months.
 
Article 119  
1. Products sent as small packages from private person to private persons 
or forming part of travellers' personal luggage shall be admitted as orig ­
inating products benefiting from the tariff preferences referred to in Article 98 without requiring the submission of  ►
C6 a movement certificate 
EUR.1 ◄ or an invoice declaration, provided that such products are not 
imported by way of trade and have been declared as meeting the conditions required for the application of this section, and where there is no doubt as to the veracity of such a declaration.
 
2. Imports which are occasional and consist solely of products for the 
personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
 
Furthermore, the total value of the products shall not exceed EUR 500 
in the case of small packages or EUR 1 200 in the case of products forming part of traveller's personal luggage.  ▼
M18  1993R2454 — EN — 05.12.2014 — 022.001 — 97
 
Article 120  
The discovery of slight discrepancies between the statements made in 
the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not  ipso facto  render the proof of origin 
null and void if it is duly established that that document does correspond to the products submitted.
 
Obvious formal errors such as typing errors on a proof of origin should 
not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in that 
document.
 
S u b s e c t i o n 3  
Methods of administrative cooperation  
Article 121  
1. The  ►M21  beneficiary countries or territories ◄ shall inform the 
Commission of the names and addresses of the governmental authorities situated in their territory which are empowered to issue  ►
C6 movement 
certificates EUR.1 ◄, together with specimen impressions of the stamps 
used by those authorities, and the names and addresses of the relevant governmental authorities responsible for the control of the  
►
C6 movement certificates EUR.1 ◄ and the invoice declarations. The 
stamps shall be valid as from the date of receipt by the Commission of the specimens. The Commission shall forward this information to the customs authorities of the Member States. When these communications are made within the framework of an amendment of previous communications, the Commission shall indicate the date of entry into use of those new stamps according to the instructions given by the competent governmental auth ­
orities of the  ►
M21  beneficiary countries or territories ◄. This 
information is for official use; however, when goods are to be released 
for free circulation, the customs authorities in question may allow the importer or his duly-authorised representative to consult the specimen impressions of stamps mentioned in this paragraph.
 
2. The Commission shall send, to the  ►M21  beneficiary countries or 
territories ◄, the specimen impressions of the stamps used by the customs 
authorities of the Member States for the issue of  ►C6 movement 
certificates EUR.1 ◄. 
Article 122  
1. Subsequent verifications of  ►C6 movement certificates EUR.1 ◄ 
and of invoice declarations shall be carried out at random or whenever the customs authorities in the importing Member State or the competent governmental authorities of the  ►
M21  beneficiary countries or terri ­
tories ◄ have reasonable doubts as to the authenticity of such docu ­
ments, the originating status of the products concerned or the fulfilment of the other requirements of this section.  ▼
M18  1993R2454 — EN — 05.12.2014 — 022.001 — 98
 
2. For the purposes of implementing the provisions of paragraph 1, the 
competent authorities in the importing Member State or  ►M21  beneficiary 
country or territory ◄ shall return the EUR. 1 movement certificate and the 
invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the competent authorities in the exporting  
►
M21  beneficiary country or territory ◄ or Member State, giving, 
where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof 
of origin is incorrect shall be forwarded in support of the request for verifi ­
cation.
 
If the customs authorities in the importing Member State decide to 
suspend the granting of the tariff preferences referred to in Article 98 while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures 
judged necessary.
 
3. When an application for subsequent verification has been made in 
accordance with paragraph 1, such verification shall be carried out and its results communicated to the customs authorities of the importing Member States or to the competent governmental authorities of the importing  ►
M21  beneficiary country or territory ◄ within a 
maximum of six months. The results shall be such as to establish 
whether the proof of origin in question applies to the products actually exported and whether these products can be considered as originating in the  ►
M21  beneficiary country or territory ◄ or in the 
Community.  
4. If in cases of reasonable doubt there is no reply within the six 
months specified in paragraph 3 or if the reply does not contain 
sufficient information to determine the authenticity of the document in 
question or the real origin of the products, a second communication shall be sent to the competent authorities. If after the second communi ­
cation the results of the verification are not communicated to the requesting authorities within four months, or if these results do not allow the authenticity of the document in question or the real origin of the products to be determined, the requesting authorities shall, except in exceptional circumstances, refuse entitlement to the tariff preferences.
 
5. Where the verification procedure or any other available information 
appears to indicate that the provisions of this section are being contra ­
vened, the exporting  ►M21  beneficiary country or territory ◄ shall, on 
its own initiative or at the request of the Community, carry out appro ­
priate inquiries or arrange for such inquiries to be carried out with due urgency to identify and prevent such contraventions. For this purpose, the Community may participate in the inquiries.
 
6. For the purposes of the subsequent verification of  ►C6 movement 
certificates EUR.1 ◄, copies of the certificates as well as any export 
documents referring to them shall be kept for at least three years by the competent governmental authorities of the exporting  ►
M21  beneficiary 
country or territory ◄ or by the customs authorities of the exporting 
Member State.  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 99
 
S u b s e c t i o n 4  
Ceuta and Melilla  
Article 123  
1. The term ‘Community’ used in this section shall not cover Ceuta and 
Melilla. The term ‘products originating in the Community’ ►C6 shall not 
cover ◄ products originating in Ceuta and Melilla.  
2. This section shall apply  mutatis mutandis  in determining 
whether products may be regarded as originating in the exporting  
►M21  beneficiary countries or territories ◄ benefiting from the pref ­
erences when imported into Ceuta and Melilla or as originating in Ceuta and Melilla.
 
3. Ceuta and Melilla shall  ►C6 be regarded as ◄ a single territory.  
4. The provisions of this section concerning the issue, use and 
subsequent verification of  ►C6 movement certificates EUR.1 ◄ 
shall apply  mutatis mutandis  to products originating in Ceuta and 
Melilla.  
5. The Spanish customs authorities shall be responsible for the appli ­
cation of this section in Ceuta and Melilla.  
▼B 
TITLE V  
CUSTOMS VALUE  
CHAPTER 1  
General provisions  
Article 141  
1. In applying the provisions of Articles 28 to 36 of the Code and 
those of this title, Member States shall comply with the provisions set out in Annex 23.
 
The provisions as set out in the first column of Annex 23 shall be 
applied in the light of the interpretative note appearing in the second column.
 
2. If it is necessary to make reference to generally accepted 
accounting principles in determining the customs value, the provisions of Annex 24 shall apply.
 
Article 142  
1. For the purposes of this title:  
(a) ‘the Agreement’ means the Agreement on implementation of Article 
VII of the General Agreement on Tariffs and Trade concluded in the framework of the multilateral trade negotiations of 1973 to 1979 and referred to in the first indent of Article 31 (1) of the Code;  ▼
M18  1993R2454 — EN — 05.12.2014 — 022.001 — 100
 
(b) ‘produced goods’ includes goods grown, manufactured and mined;  
(c) ‘identical goods’ means goods produced in the same country which 
are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded as identical;
 
(d) ‘similar goods’ means goods produced in the same country which, 
although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable; the quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods 
are similar;
 
(e) ‘goods of the same class or kind’ means goods which fall within a 
group or range of goods produced by a particular industry or 
industry sector, and includes identical or similar goods.  
2. ‘Identical goods’ and ‘similar goods’, as the case may be, do not 
include goods which incorporate or reflect engineering, development, artwork, design work, and plans and sketches for which no adjustment has been made under Article 32 (1) (b) (iv) of the Code because such elements were undertaken in the Community.
 
Article 143  
1. ►M15  For the purposes of Title II, Chapter 3 of the Code and of 
this Title, persons shall be deemed to be related only if: ◄ 
(a) they are officers or directors of one another's businesses;  
(b) they are legally recognized partners in business;  
(c) they are employer and employee;  
(d) any person directly or indirectly owns, controls or holds 5 % or 
more of the outstanding voting stock or shares of both of them;  
(e) one of them directly or indirectly controls the other;  
(f) both of them are directly or indirectly controlled by a third person;  
(g) together they directly or indirectly control a third person; or  
(h) they are members of the same family. Persons shall be deemed to 
be members of the same family only if they stand in any of the following relationships to one another:
 
— husband and wife,  
— parent and child,  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 101
 
— brother and sister (whether by whole or half blood),  
— grandparent and grandchild,  
— uncle or aunt and nephew or niece,  
— parent-in-law and son-in-law or daughter-in-law,  
— brother-in-law and sister-in-law.  
2. For the purposes of this title, persons who are associated in 
business with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related only if they fall within the criteria of paragraph 1.
 
Article 144  
1. For the purposes of determining customs value under Article 29 of 
the Code of goods in regard to which the price has not actually been paid at the material time for valuation for customs purposes, the price payable for settlement at the said time shall as a general rule be taken as the basis for customs value.
 
2. The Commission and the Member States shall consult within the 
Committee concerning the application of paragraph 1.  
▼M21  
Article 145  
1. Where goods declared for free circulation are part of a larger 
quantity of the same goods purchased in one transaction, the price actually paid or payable for the purposes of Article 29(1) of the Code shall be that price represented by the proportion of the total price which the quantity so declared bears to the total quantity purchased.
 
Apportioning the price actually paid or payable shall also apply in the 
case of the loss of part of a consignment or when the goods being valued have been damaged before entry into free circulation.
 
2. After release of the goods for free circulation, an adjustment made 
by the seller, to the benefit of the buyer, of the price actually paid or payable for the goods may be taken into consideration for the deter ­
mination of the customs value in accordance with Article 29 of the Code, if it is demonstrated to the satisfaction of the customs authorities that:
 
(a) the goods were defective at the moment referred to by Article 67 of 
the Code;  
(b) the seller made the adjustment in performance of a warranty 
obligation provided for in the contract of sale, concluded before release for free circulation of the goods;  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 102
 
(c) the defective nature of the goods has not already been taken into 
account in the relevant sales contract.  
3. The price actually paid or payable for the goods, adjusted in 
accordance with paragraph 2, may be taken into account only if that adjustment was made within a period of 12 months following the date of acceptance of the declaration for entry to free circulation of the goods.  
▼
B 
Article 146  
Where the price actually paid or payable for the purposes of Article 29 
(1) of the Code includes an amount in respect of any internal tax applicable within the country of origin or export in respect of the goods in question, the said amount shall not be incorporated in the customs value provided that it can be demonstrated to the satisfaction of the customs authorities concerned that the goods in question have been or will be relieved therefrom for the benefit of the buyer.
 
Article 147  
1. For the purposes of Article 29 of the Code, the fact that the goods 
which are the subject of a sale are declared for free circulation shall be regarded as adequate indication that they were sold for export to the customs territory of the Community.  ►
M6 In the case of successive 
sales before valuation, only the last sale, which led to the introduction of the goods into the customs territory of the Community, or a sale taking place in the customs territory of the Community before entry for 
free circulation of the goods shall constitute such indication.
 
Where a price is declared which relates to a sale taking place before the 
last sale on the basis of which the goods were introduced into the customs territory of the Community, it must be demonstrated to the satisfaction of the customs authorities that this sale of goods took place for export to the customs territory in question.
 
The provisions of Articles 178 to 181a shall apply. ◄ 
2. ►M6 __________  ◄ Where goods are used in a third country 
between the time of sale and the time of entry into free circulation the customs value need not be the transaction value.
 
3. The buyer need satisfy no condition other than that of being a 
party to the contract of sale.  
Article 148  
Where, in applying Article 29 (1) (b) of the Code, it is established that 
the sale or price of imported goods is subject to a condition or consideration the value of which can be determined with respect to the goods being valued, such value shall be regarded as an indirect payment by the buyer to the seller and part of the price actually paid or payable provided that the condition or consideration does not relate to either:  ▼
M21  1993R2454 — EN — 05.12.2014 — 022.001 — 103
 
(a) an activity to which Article 29 (3) (b) of the Code applies; or  
(b) a factor in respect of which an addition is to be made to the price 
actually paid or payable under the provisions of Article 32 of the Code.
 
Article 149  
1. For the purposes of Article 29 (3) (b) of the Code, the term 
‘marketing activities’ means all activities relating to advertising and promoting the sale of the goods in question and all activities relating to warranties or guarantees in respect of them.
 
2. Such activities undertaken by the buyer shall be regarded as 
having been undertaken on his own account even if they are performed in pursuance of an obligation on the buyer following an agreement with the seller.
 
Article 150  
1. In applying Article 30 (2) (a) of the Code (the transaction value of 
identical goods), the customs value shall be determined by reference to the transaction value of identical goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued. Where no such sale is found, the transaction value of identical goods sold at a different commercial level and/or in different quantities, 
adjusted to take account of differences attributable to commercial 
level and/or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value.
 
2. Where the costs and charges referred to in Article 32 (1) (e) of the 
Code are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the identical goods in question arising from differences in distances and modes of transport.
 
3. If, in applying this Article, more than one transaction value of 
identical goods is found, the lowest such value shall be used to determine the customs value of the imported goods.
 
4. In applying this Article, a transaction value for goods produced by 
a different person shall be taken into account only when no transaction value can be found under paragraph 1 for identical goods produced by the same person as the goods being valued.
 
5. For the purposes of this Article, the transaction value of identical 
imported goods means a customs value previously determined under Article 29 of the Code, adjusted  ►
C1 as provided for in paragraphs 
1 ◄ and 2 of this Article.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 104
 
Article 151  
1. In applying Article 30 (2) (b) of the Code (the transaction value of 
similar goods), the customs value shall be determined by reference to the transaction value of similar goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued. Where no such sale is found, the transaction value of similar goods sold at a different commercial level and/or in different quantities, adjusted to take account of differences attributable to commercial level and/or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reason ­
ableness and accuracy of the adjustment, whether the adjustment leads 
to an increase or a decrease in the value.
 
2. Where the costs and charges referred to in Article 32 (1) (e) of the 
Code are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the similar goods in question arising from differences in distances and modes of transport.
 
3. If, in applying this Article, more than one transaction value of 
similar goods is found, the lowest such value shall be used to determine the customs value for the imported goods.
 
4. In applying this Article, a transaction value for goods produced by 
a different person shall be taken into account only when no transaction value can be found under paragraph 1 for similar goods produced by the same person as the goods being valued.
 
5. For the purposes of this Article, the transaction value of similar 
imported goods means a customs value previously determined under Article 29 of the Code, adjusted  ►
C1 as provided for in 
paragraphs 1 ◄ and 2 of this Article.  
Article 152  
1. (a) If the imported goods or identical or similar imported goods are 
sold in the Community in the condition as imported, the customs value of imported goods, determined in accordance with Article 30 (2) (c) of the Code, shall be based on the unit price at which the imported goods or identical or similar imported goods are so sold in the greatest aggregate quantity, at or about the time of the importation of the goods being valued, to persons who are not related to the persons from whom they buy such goods, subject to deductions for the following:
 
(i) either the commissions usually paid or agreed to be paid or 
the additions usually made for profit and general expenses (including the direct and indirect costs of marketing the goods in question) in connection with sales in the Community of imported goods of the same class or kind;  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 105
 
(ii) the usual costs of transport and insurance and associated 
costs incurred within the Community;  
(iii) the import duties and other charges payable in the 
Community by reason of the importation or sale of the goods.  
▼
M27  
(a)a The customs value of certain perishable goods imported on 
consignment may be directly determined in accordance with 
Article 30(2)(c) of the Code. For this purpose the unit prices shall be notified to the Commission by the Member States and disseminated by the Commission via TARIC in accordance with Article 6 of Council Regulation (EEC) No 2658/87 (
 1 ). 
The unit prices shall be calculated and notified as follows:  
(i) After the deductions provided for in point (a), a unit price 
per 100 kg net for each category of goods shall be notified by the Member States to the Commission. The Member States may fix standard amounts for the costs referred to in point (a)(ii) which shall be made known to the Commission.
 
(ii) The unit price may be used to determine the customs value 
of the imported goods for periods of 14 days, each period beginning on a Friday.
 
(iii) The reference period for determining the unit prices shall 
be the preceding period of 14 days which ends on the Thursday preceding the week during which new unit prices are to be established.
 
(iv) The unit prices shall be notified by the Member States to 
the Commission in euro not later than 12 noon on the Monday of the week in which they are disseminated by the Commission. If that day is a non-working day, notifi ­
cation shall be made on the working day immediately preceding that day. Unit prices shall only apply if this notification is disseminated by the Commission.
 
The goods referred to in the first subparagraph of this point are 
set out in Annex 26.  
▼B 
(b) If neither the imported goods nor identical nor similar imported 
goods are sold at or about the time of importation of the goods being valued, the customs value of imported goods determined under this Article shall, subject otherwise to the provisions of paragraph 1 (a), be based on the unit price at which the imported goods or identical or similar imported goods are sold in the Community in the condition as imported at the earliest date after the importation of the goods being valued but before the expiration of 90 days after such importation.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 106  
( 1 ) OJ L 256, 7.9.1987, p. 1.
 2. If neither the imported goods nor identical nor similar imported 
goods are sold in the Community in the condition as imported, then, if the importer so requests, the customs value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the Community who are not related to the persons from whom they buy such goods, due allowance being made for the value added by such processing and the deductions provided for in paragraph 1 (a).
 
3. For the purposes of this Article, the unit price at which imported 
goods are sold in the greatest aggregate quantity is the price at which the greatest number of units is sold in sales to persons who are not related to the persons from whom they buy such goods at the first commercial level after importation at which such sales take place.
 
4. Any sale in the Community to a person who supplies directly or 
indirectly free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods any of the elements specified in Article 32 (1) (b) of the Code should not be taken into account in establishing the unit price for the purposes of this Article.
 
5. For the purposes of paragraph 1 (b), the ‘earliest date’ shall be the 
date by which sales of the imported goods or of identical or similar imported goods are made in sufficient quantity to establish the unit price.
 
Article 153  
1. In applying Article 30 (2) (d) of the Code (computed value), the 
customs authorities may not require or compel any person not resident in the Community to produce for examination, or to allow access to, any account or other record for the purposes of determining this value. However, information supplied by the producer of the goods for the purposes of determining the customs value under this Article may be verified in a non-Community country by the customs authorities of a Member State with the agreement of the producer and provided that such authorities give sufficient advance notice to the authorities of the country in question and the latter do not object to the investigation.
 
2. The cost or value of materials and fabrication referred to in the 
first indent of Article 30 (2) (d) of the Code shall include the cost of elements specified in Article 32 (1) (a) (ii) and (iii) of the Code.
 
It shall also include the value, duly apportioned, of any product or 
service specified in Article 32 (1) (b) of the Code which has been supplied directly or indirectly by the buyer for use in connection with the production of the imported goods. The value of the elements specified in Article 32 (1) (b) (iv) of the Code which are undertaken in the Community shall be included only to the extent that such elements are charged to the producer.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 107
 
3. Where information other than that supplied by or on behalf of the 
producer is used for the purposes of determining a computed value, the customs authorities shall inform the declarant, if the latter so requests, of the source of such information, the data used and the calculations based on such data, subject to Article 15 of the Code.
 
4. The ‘general expenses’ referred to in the second indent of 
Article 30 (2) (d) of the Code, cover the direct and indirect costs of producing and selling the goods for export which are not included under the first indent of Article 30 (2) (d) of the Code.
 
Article 154  
Where containers referred to in Article 32 (1) (a) (ii) of the Code are to 
be the subject of repeated importations, their cost shall, at the request of the declarant, be apportioned, as appropriate, in accordance with generally accepted accounting principles.
 
Article 155  
For the purposes of Article 32 (1) (b) (iv) of the Code, the cost of 
research and preliminary design sketches is not to be included in the 
customs value.  
Article 156  
Article 33 (c) of the Code shall apply  mutatis mutandis  where the 
customs value is determined by applying a method other than the trans ­
action value.  
▼M8 
Article 156a  
1. The customs authorities may, at the request of the person 
concerned, authorize:  
— by derogation from Article 32 (2) of the Code, certain elements 
which are to be added to the price actually paid or payable, although not quantifiable at the time of incurrence of the customs debt,
 
— by derogation from Article 33 of the Code, certain charges which 
are not to be included in the customs value, in cases where the amounts relating to such elements are not shown separately at the time of incurrence of the customs debt,
 
to be determined on the basis of appropriate and specific criteria.  
In such cases, the declared customs value is not to be considered as 
provisional within the meaning of the second indent of Article 254.  
2. The authorization shall be granted under the following conditions:  
(a) the carrying out of the procedures provided for by Article 259 
would, in the circumstances, represent disproportionate adminis ­
trative costs;  
(b) recourse to an application of Articles 30 and 31 of the Code appears 
to be inappropriate in the particular circumstances;  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 108
 
(c) there are valid reasons for considering that the amount of import 
duties to be charged in the period covered by the authorization will not be lower than that which would be levied in the absence of an authorization;
 
(d) competitive conditions amongst operators are not distorted.  
▼B 
CHAPTER 2  
Provisions concerning royalties and licence fees  
Article 157  
1. For the purposes of Article 32 (1) (c) of the Code, royalties and 
licence fees shall be taken to mean in particular payment for the use of rights relating:
 
— to the manufacture of imported goods (in particular, patents, designs, 
models and manufacturing know-how), or  
— to the sale for exportation of imported goods (in particular, trade 
marks, registered designs), or  
— to the use or resale of imported goods (in particular, copyright, 
manufacturing processes inseparably embodied in the imported 
goods).  
2. Without prejudice to Article 32 (5) of the Code, when the customs 
value of imported goods is determined under the provisions of Article 29 of the Code, a royalty or licence fee shall be added to the price actually paid or payable only when this payment:
 
— is related to the goods being valued, and  
— constitutes a condition of sale of those goods.  
Article 158  
1. When the imported goods are only an ingredient or component of 
goods manufactured in the Community, an adjustment to the price actually paid or payable for the imported goods shall only be made when the royalty or licence fee relates to those goods.
 
2. Where goods are imported in an unassembled state or only have to 
undergo minor processing before resale, such as diluting or packing, this shall not prevent a royalty or licence fee from being considered related 
to the imported goods.
 
3. If royalties or licence fees relate partly to the imported goods and 
partly to other ingredients or component parts added to the goods after their importation, or to post-importation activities or services, an appro ­
priate apportionment shall be made only on the basis of objective and quantifiable data, in accordance with the interpretative note to Article 32 (2) of the Code in Annex 23.  ▼
M8 1993R2454 — EN — 05.12.2014 — 022.001 — 109
 
Article 159  
A royalty or licence fee in respect of the right to use a trade mark is 
only to be added to the price actually paid or payable for the imported goods where:
 
— the royalty or licence fee refers to goods which are resold in the 
same state or which are subject only to minor processing after importation,
 
— he goods are marketed under the trade mark, affixed before or after 
importation, for which the royalty or licence fee is paid, and  
— the buyer is not free to obtain such goods from other suppliers 
unrelated to the seller.  
Article 160  
When the buyer pays royalties or licence fees to a third party, the 
conditions provided for in Article 157 (2) shall not be considered as met unless the seller or a person related to him requires the buyer to make that payment.
 
Article 161  
Where the method of calculation of the amount of a royalty or licence 
fee derives from the price of the imported goods, it may be assumed in the absence of evidence to the contrary that the payment of that royalty or licence fee is related to the goods to be valued.
 
However, where the amount of a royalty or licence fee is calculated 
regardless of the price of the imported goods, the payment of that 
royalty or licence fee may nevertheless be related to the goods to be valued.
 
Article 162  
In applying Article 32 (1) (c) of the Code, the country of residence of 
the recipient of the payment of the royalty or licence fee shall not be a material consideration.
 
CHAPTER 3  
Provisions concerning the place of introduction into the Community  
Article 163  
1. For the purposes of Article 32 (1) (e) and Article 33 (a) of the 
Code, the place of introduction into the customs territory of the Community shall be:
 
(a) for goods carried by sea, the port of unloading, or the port of 
transhipment, subject to transhipment being certified by the customs authorities of that port;  ▼
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(b) for goods carried by sea and then, without transhipment, by inland 
waterway, the first port where unloading can take place either at the mouth of the river or canal or further inland, subject to proof being furnished to the customs office that the freight to the port of unloading is higher than that to the first port;
 
(c) for goods carried by rail, inland waterway, or road, the place where 
the first customs office is situated;  
(d) for goods carried by other means, the place where the land frontier 
of the customs territory of the Community is crossed.  
▼M45  
2. The customs value of goods introduced into the customs territory 
of the Community and then carried to a destination in another part of that territory through the territories of Belarus, Russia, Switzerland, Bosnia and Herzegovina, the Federal Republic of Yugoslavia or the former Yugoslav Republic of Macedonia shall be determined by reference to the first place of introduction into the customs territory of the Community, provided that goods are carried direct through the territories of those countries by a usual route across such territory to the place of destination.  
▼
B 
3. The customs value of goods introduced into the customs territory 
of the Community and then carried by sea to a destination in another part of that territory shall be determined by reference to the first place of introduction into the customs territory of the Community, provided the 
goods are carried direct by a usual route to the place of destination.  
▼
M45  
4. Paragraphs 2 and 3 of this Article shall also apply where the 
goods have been unloaded, transhipped or temporarily immobilised in 
the territories of Belarus, Russia, Switzerland, Bosnia and Herzegovina, the Federal Republic of Yugoslavia or the former Yugoslav Republic of Macedonia for reasons related solely to their transport.  
▼
B 
5. For goods introduced into the customs territory of the Community 
and carried directly from one of the French overseas departments to another part of the customs territory of the Community or vice versa, the place of introduction to be taken into consideration shall be the place referred to in paragraphs 1 and 2 situated in that part of the customs territory of the Community from which the goods came, if they were unloaded or transhipped there and this was certified by the customs authorities.
 
6. When the conditions specified at paragraphs 2, 3 and 5 are not 
fulfilled, the place of introduction to be taken into consideration shall be the place specified in paragraph 1 situated in that part of the customs territory of the Community to which the goods are consigned.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 111
 
CHAPTER 4  
Provisions concerning transport costs  
Article 164  
In applying Article 32 (1) (e) and 33 (a) of the Code:  
(a) where goods are carried by the same mode of transport to a point 
beyond the place of introduction into the customs territory of the Community, transport costs shall be assessed in proportion to the distance covered outside and inside the customs territory of the Community, unless evidence is produced to the customs authorities to show the costs that would have been incurred under a general compulsory schedule of freight rates for the carriage of the goods to the place of introduction into the customs territory of the Community;
 
(b) where goods are invoiced at a uniform free domicile price which 
corresponds to the price at the place of introduction, transport costs within the Community shall not be deducted from that price. However, such deduction shall be allowed if evidence is produced to the customs authorities that the free-frontier price would be lower than the uniform free domicile price;
 
(c) where transport is free or provided by the buyer, transport costs to 
the place of introduction, calculated in accordance with the schedule of freight rates normally applied for the same modes of transport, shall be included in the customs value.
 
Article 165  
1. All postal charges levied up to the place of destination in respect 
of goods sent by post shall be included in the customs value of these goods, with the exception of any supplementary postal charge levied in the country of importation.
 
2. No adjustment to the declared value shall, however, be made in 
respect of such charges in determining the value of consignments of a non-commercial nature.
 
3. Paragraphs 1 and 2 are not applicable to goods carried by the 
express postal services known as EMS-Datapost (in Denmark, EMS-Jetpost, in Germany, EMS-Kurierpostsendungen, in Italy, CAI-Post).
 
Article 166  
The air transport costs to be included in the customs value of goods 
shall be determined by applying the rules and percentages shown in Annex 25.  
▼
M21  __________  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 112
 
CHAPTER 6  
Provisions concerning rates of exchange  
Article 168  
►C2 For the purposes of Articles 169 to 172 ◄ of this chapter:  
(a) ‘rate recorded’ shall mean:  
— the latest selling rate of exchange recorded for commercial trans ­
actions on the most representative exchange market or markets of the Member State concerned, or
 
— some other description of a rate of exchange so recorded and 
designated by the Member State as the ‘rate recorded’ provided that it reflects as effectively as possible the current value of the currency in question in commercial transactions;
 
(b) ‘published’ shall mean made generally known in a manner 
designated by the Member State concerned;  
(c) ‘currency’ shall mean any monetary unit used as a means of 
settlement between monetary authorities or on the international market.
 
Article 169  
1. Where factors used to determine the customs value of goods are 
expressed at the time when that value is determined in a currency other than that of the Member State where the valuation is made, the rate of exchange to be used to determine that value in terms of the currency of the Member State concerned shall be the rate recorded on the second-last Wednesday of a month and published on that or the following day.
 
2. The rate recorded on the second-last Wednesday of a month shall 
be used during the following calendar month unless it is superseded by a rate established under Article 171.
 
3. Where a rate of exchange is not recorded on the second-last 
Wednesday indicated in paragraph 1, or, if recorded, is not published on that or the following day, the last rate recorded for the currency in question published within the preceding 14 days shall be deemed to be the rate recorded on that Wednesday.
 
Article 170  
Where a rate of exchange cannot be established under the provisions of 
Article 169, the rate of exchange to be used for the application of Article 35 of the Code shall be designated by the Member State concerned and shall reflect as effectively as possible the current value of the currency in question in commercial transactions in terms of the currency of that Member State.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 113
 
Article 171  
1. Where a rate of exchange recorded on the last Wednesday of a 
month and published on that or the following day differs by 5 % or more from the rate established in accordance with Article 169 for entry into use the following month, it shall replace the latter rate from the first Wednesday of that month as the rate to be applied for the application of Article 35 of the Code.
 
2. Where in the course of a period of application as referred to in the 
preceding provisions, a rate of exchange recorded on a Wednesday and published on that or the following day differs by 5 % or more from the rate being used in accordance with this Chapter, it shall replace the latter rate and enter into use on the Wednesday following as the rate to be used for the application of Article 35 of the Code. The replacement rate shall remain in use for the remainder of the current month, provided that this rate is not superseded due to operation of the provisions of the first sentence of this paragraph.
 
3. Where, in a Member State, a rate of exchange is not recorded on a 
Wednesday or, if recorded, is not published on that or the following day, the rate recorded shall, for the application in that Member State of paragraphs 1 and 2, be the rate most recently recorded and published prior to that Wednesday.
 
Article 172  
When the customs authorities of a Member State authorize a declarant 
to furnish or supply at a later date certain details concerning the declaration for free circulation of the goods in the form of a periodic declaration, this authorization may, at the declarant's request, provide that a single rate be used for conversion into that Member State's currency of elements forming part of the customs value as expressed in a particular currency. In this case, the rate to be used shall be the rate, established in accordance with this Chapter, which is applicable on the first day of the period covered by the declaration in question.
 
CHAPTER 7  
Simplified procedures for certain perishable goods  
▼M27  __________  
▼B 
CHAPTER 8  
Declarations of particulars and documents to be furnished  
Article 178  
1. Where it is necessary to establish a customs value for the purposes 
of Articles 28 to 36 of the Code, a declaration of particulars relating to customs value (value declaration) shall accompany the customs entry made in respect of the imported goods. The value declaration shall be drawn up on a form D.V. 1 corresponding to the specimen in Annex 28, supplemented where appropriate by one or more forms D.V. 1  bis 
corresponding to the specimen in Annex 29.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 114
 
2. The value declaration provided for in paragraph 1 shall be made 
only by a person established in the Community and in possession of the relevant facts.
 
The second indent of Article 64(2)(b) and Article 64(3) of the Code 
shall apply mutatis mutandis.  
▼B 
3. The customs authorities may waive the requirement of a 
declaration on the form referred to in paragraph 1 where the customs value of the goods in question cannot be determined under the provisions of Article 29 of the Code. In such cases the person referred to in paragraph 2 shall furnish or cause to be furnished to the customs authorities such other information as may be requested for the purposes of determining the customs value under another Article of the said Code; and such other information shall be supplied in such form and manner as may be prescribed by the customs auth ­
orities.
 
4. The lodging with a customs office of a declaration required by 
paragraph 1 shall, without prejudice to the possible application of penal provisions, be equivalent to the engagement of responsibility by the person referred to in paragraph 2 in respect of:
 
— the accuracy and completeness of the particulars given in the declar ­
ation,  
— the authenticity of the documents produced in support of these 
particulars, and  
— the supply of any additional information or document necessary to 
establish the customs value of the goods.  
5. This Article shall not apply in respect of goods for which the 
customs value is determined under the simplified procedure system established in accordance with the provisions of Articles 173 to 177.
 
Article 179  
1. Except where it is essential for the correct application of import 
duties, the customs authorities shall waive the requirement of all or part of the declaration provided for in Article 178 (1):
 
(a) where the customs value of the imported goods in a consignment 
does not exceed  ►M21  EUR 10 000 ◄, provided that they do not 
constitute split or multiple consignments from the same consignor to the same consignee; or
 
(b) where the importations involved are of a non-commercial nature; or  
(c) where the submission of the particulars in question is not necessary 
for the application of the Customs Tariff of the European Commu ­
nities or where the customs duties provided for in the Tariff are not chargeable pursuant to specific customs provisions.
 
2. The amount in ecu referred to in paragraph 1 (a) shall be 
converted in accordance with Article 18 of the Code. The customs authorities may round-off upwards or downwards the sum arrived at after conversion.  ▼
M14  1993R2454 — EN — 05.12.2014 — 022.001 — 115
 
The customs authorities may maintain unamended the exchange value in 
national currency of the amount determined in ecu if, at the time of the annual adjustment provided for in Article 18 of the Code, the conversion of this amount, before the rounding-off provided for in this paragraph, leads to an alteration of less than 5 % in the exchange value expressed in national currency or to a reduction thereof.
 
3. In the case of continuing traffic in goods supplied by the same 
seller to the same buyer under the same commercial conditions, the customs authorities may waive the requirement that all particulars under Article 178 (1) be furnished in support of each customs declar ­
ation, but shall require them whenever the circumstances change and at 
least once every three years.
 
4. A waiver granted under this Article may be withdrawn and the 
submission of a D.V. 1 may be required where it is found that a condition necessary to qualify for that waiver was not or is no longer met.
 
Article 180  
Where computerized systems are used, or where the goods concerned 
are the subject of a general, periodic or recapitulative declaration, the customs authorities may authorize variations in the form of presentation of data required for the determination of customs value.
 
Article 181  
1. The person referred to in Article 178 (2) shall furnish the customs 
authorities with a copy of the invoice on the basis of which the value of the imported goods is declared. Where the customs value is declared in writing this copy shall be retained by the customs authorities.
 
2. In the case of written declarations of the customs value, when the 
invoice for the imported goods is made out to a person established in a Member State other than that in which the customs value is declared, the declarant shall furnish the customs authorities with two copies of the invoice. One of these copies shall be retained by the customs auth ­
orities; the other, bearing the stamp of the office in question and the serial number of the declaration at the said customs office shall be returned to the declarant for forwarding to the person to whom the invoice is made out.
 
3. The customs authorities may extend the provisions of paragraph 2 
to cases where the person to whom the invoice is made out is estab ­
lished in the Member State in which the customs value is declared.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 116
 
Article 181a  
1. The customs authorities need not determine the customs valuation 
of imported goods on the basis of the transaction value method if, in accordance with the procedure set out in paragraph 2, they are not satisfied, on the basis of reasonable doubts, that the declared value represents the total amount paid or payable as referred to in Article 29 of the Code.
 
2. Where the customs authorities have the doubts described in 
paragraph 1 they may ask for additional information in accordance with Article 178 (4). If those doubts continue, the customs authorities must, before reaching a final decision, notify the person concerned, in writing if requested, of the grounds for those doubts and provide him with a reasonable opportunity to respond. A final decision and the grounds therefor shall be communicated in writing to the person 
concerned.  
▼
B 
TITLE VI  
INTRODUCTION OF GOODS INTO THE CUSTOMS TERRITORY  
▼M29  
CHAPTER 1  
Entry summary declaration  
S e c t i o n 1  
Scope 
▼M33  
Article 181b  
For the purposes of this Chapter and Annex 30A:  
Carrier means: the person who brings the goods, or who assumes 
responsibility for the carriage of the goods, into the customs territory of the Community, as referred to in Article 36b(3) of the Code. However,
 
— in the case of combined transportation, as referred to in 
Article 183b, carrier means the person who will operate the means of transport which, after having been brought into the customs territory of the Community, will move by itself as an active means of transport,
 
— in the case of maritime or air traffic under a vessel sharing or 
contracting arrangement, as referred to in Article 183c, carrier means the person who has concluded a contract, and issued a bill of lading or air waybill, for the actual carriage of the goods into the customs territory of the Community.  
▼
M29  
Article 181c  
An entry summary declaration shall not be required in respect of the 
following goods:  
(a) electrical energy;  ▼M5 1993R2454 — EN — 05.12.2014 — 022.001 — 117
 
(b) goods entering by pipeline;  
(c) letters, postcards and printed matter, including on electronic 
medium;  
(d) goods moved under the rules of the Universal Postal Union 
Convention;  
▼M38  
(e) goods for which a customs declaration made by any other act is 
permitted in accordance with Articles 230, 232 and 233 with the exception of, if carried under a transport contract, household effects as defined in Article 2(1)(d) of Council Regulation (EC) No 1186/2009 (
 1 ), pallets, containers, and means of road, rail, air, 
sea and inland waterway transport;  
▼M29  
(f) goods contained in travellers’ personal luggage;  
▼M38  
(g) goods for which an oral customs declaration is permitted in 
accordance with Articles 225, 227 and 229(1) with the exception of, if carried under a transport contract, household effects as defined in Article 2(1)(d) of Regulation (EC) No 1186/2009, pallets, containers, and means of road, rail, air, sea and inland waterway transport;  
▼
M29  
(h) goods covered by ATA and CPD Carnets;  
(i) goods moved under cover of the form 302 provided for in the 
Convention between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951;  
▼
M33  
(j) goods carried on board vessels of regular shipping services, duly 
certified in accordance with Article 313b, and goods on vessels or aircraft which are carried between Community ports or airports without calling at any port or airport outside the customs territory of the Community;  
▼
M29  
(k) goods entitled to relief pursuant to the Vienna Convention on 
diplomatic relations of 18 April 1961, the Vienna Convention on consular relations of 24 April 1963 or other consular conventions, or the New York Convention of 16 December 1969 on special missions;  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 118  
( 1 ) OJ L 324, 10.12.2009, p. 23.
 (l) weapons and military equipment brought into the customs territory 
of the Community by the authorities in charge of the military defence of a Member State, in military transport or transport operated for the sole use of the military authorities;  
▼
M38  
(m) the following goods brought into the customs territory of the 
Community directly from drilling or production platforms or wind turbines operated by a person established in the customs territory of the Community:
 
(i) goods which were incorporated in such platforms or wind 
turbines, for the purposes of their construction, repair, main ­
tenance or conversion;  
(ii) goods which were used to fit to or to equip the said platforms 
or wind turbines;  
(iii) other provisions used or consumed on the said platforms or 
wind turbines; and  
(iv) non-hazardous waste products from the said platforms or wind 
turbines;  
▼M33  
(n) goods in a consignment the intrinsic value of which does not 
exceed EUR 22 provided that the customs authorities accept, with the agreement of the economic operator, to carry out risk analysis using the information contained in, or provided by, the system used by the economic operator;
 
▼M38  
(o) goods brought from territories within the customs territory of the 
Community where Council Directive 2006/112/EC (  1 ) or Council 
Directive 2008/118/EC (  2 ) does not apply, and goods brought from 
Heligoland, the Republic of San Marino and the Vatican City State 
to the customs territory of the Community.  
▼M33  __________  
▼M29  
Article 181d  
If an international agreement between the Community and a third 
country provides for the recognition of security checks carried out in the country of export, the conditions set out in that agreement shall apply.
 
__________  ▼M33  1993R2454 — EN — 05.12.2014 — 022.001 — 119  
( 1 ) OJ L 347, 11.12.2006, p. 1. 
( 2 ) OJ L 9, 14.1.2009, p. 12.
 S e c t i o n 2  
Lodging of an entry summary declaration  
Article 183  
1. The entry summary declaration shall be made electronically. It 
shall contain the particulars laid down for such declaration in Annex 30A and shall be completed in accordance with the explanatory notes in that Annex.
 
The entry summary declaration shall be authenticated by the person 
making it.  
Article 199(1) shall apply  mutatis mutandis . 
2. ►M33  The customs authorities shall allow the  lodging  of a 
paper-based entry summary declaration, or any other procedure replacing it as agreed between the customs authorities, only in one of the following circumstances: ◄
 
(a) the customs authorities’ computerised system is not functioning;  
(b) the electronic application of the person lodging the entry summary 
declaration is not functioning.  
▼M34  
In the cases referred to in points (a) and (b) of the first subparagraph, 
the paper-based entry summary declaration shall be made using the Security and Safety Document form, corresponding to the specimen set out in Annex 45i. Where the consignment for which an entry summary declaration is made consists of more than one item of goods, the Security and Safety Document shall be supplemented by a list of items corresponding to the specimen set out in Annex 45j. The list of items shall form an integral part of the Security and Safety Document.
 
In the cases referred to in points (a) and (b) of the first subparagraph, 
the customs authorities may allow the Security and Safety Document to be replaced by, or complemented by, commercial documents provided the documents submitted to the customs authorities contain the particulars laid down for entry summary declarations in Annex 30A.  
▼
M29  
3. The customs authorities shall establish, in agreement with each 
other, the procedure to be followed in the cases referred to in point 
(a) of the first subparagraph of paragraph 2.  
4. The use of a paper-based entry summary declaration referred to in 
point (b) of the first subparagraph of paragraph 2 shall be subject to the approval of the customs authorities.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 120
 
The paper-based entry summary declaration shall be signed by the 
person making it.  
5. Entry summary declarations shall be registered by the customs 
authorities immediately upon their receipt.  
▼M33  
6. The customs authorities shall notify immediately the person who 
lodged the entry summary declaration of its registration. Where the entry summary declaration is lodged by a person referred to in Article 36b(4) of the Code, the customs authorities shall also notify the carrier of the registration, provided that the carrier is connected to the customs system.
 
7. Where an entry summary declaration is lodged by a person 
referred to in Article 36b(4) of the Code, the customs authorities may assume, except where there is evidence to the contrary, that the carrier has given his consent under contractual arrangements and that the 
lodging has been made with his knowledge.
 
8. The customs authorities shall notify immediately the person who 
lodged amendments to the entry summary declaration of the registration of such amendments. Where the amendments to the entry summary declaration are lodged by a person referred to in Article 36b(4) of the Code, the customs authorities shall also notify the carrier, provided that the carrier has requested the customs authorities to send such notifi ­
cations and is connected to the customs system.
 
9. Where, after a period of 200 days from the date of lodging an 
entry summary declaration, the arrival of the means of transport has not been notified to customs in accordance with Article 184g or the goods have not been presented to customs in accordance with Article 186, the 
entry summary declaration shall be deemed not to have been lodged.
 
▼M29  
Article 183a  
1. The data provided under a transit procedure may be used as an 
entry summary declaration if the following conditions are met:  
(a) the goods are brought into the customs territory of the Community 
under a transit procedure;  
(b) the transit data is exchanged using information technology and 
computer networks;  
(c) the data comprises all of the particulars required for an entry 
summary declaration.  
2. Provided the transit data containing the required particulars is 
exchanged by the relevant time limit laid down in Article 184a, the requirements of Article 183 shall be deemed to have been met, even where the goods have been released for transit outside the customs territory of the Community.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 121
 
Article 183b  
In the case of combined transportation, where the active means of 
transport entering the customs territory of the Community is only trans ­
porting another means of transport which, after entry into the customs territory of the Community, will move by itself as an active means of transport, the obligation to lodge the entry summary declaration shall lie with the operator of that other means of transport.
 
The time limit for lodging the entry summary declaration shall 
correspond to the time limit applicable to the active means of transport entering the customs territory of the Community, as specified in Article 184a.  
▼
M29  
Article 183c  
In the case of maritime or air traffic where a vessel sharing or 
contracting arrangement is in place, the obligation to lodge the entry summary declaration shall lie with the person who has undertaken a contract, and issued a bill of lading or air waybill, for the actual carriage of the goods on the vessel or aircraft subject to the arrangement.  
▼
M33  
Article 183d  
1. Where an active means of transport entering the customs territory 
of the Community is to arrive first at a customs office located in a Member State that was not declared in the entry summary declaration, the operator of this means of transport or his representative shall inform the declared customs office of entry by way of a ‘diversion request’ message. This message shall contain the particulars laid down in Annex 30A and shall be completed in accordance with the explanatory notes in that Annex. This paragraph shall not apply in the cases referred to in Article 183a.
 
2. The declared customs office of entry shall immediately notify the 
actual customs office of entry of the diversion and of the results of the safety and security risk analysis.
 
▼B 
Article 184  
1. Goods covered by a summary declaration which have not been 
unloaded from the means of transport carrying them shall be re-presented intact by the person referred to in  ►
M29  Article 183(1) 
and (2) ◄ whenever the customs authorities so require, until such time 
as the goods in question are assigned a customs-approved treatment or use.
 
2. Any person who holds goods after they have been unloaded in 
order to move or store them shall become responsible for compliance with the obligation to re-present all the goods intact at the request of the customs authorities.  ▼
M33  1993R2454 — EN — 05.12.2014 — 022.001 — 122
 
S e c t i o n 3  
Time limits  
Article 184a  
1. In the case of maritime traffic the entry summary declaration shall 
be lodged at the customs office of entry by the following deadlines:  
(a) for containerised cargo, other than where point (c) or (d) applies, at 
least 24 hours before loading at the port of departure;  
▼M33  
(b) for bulk/break bulk cargo, other than where point (c) or (d) applies, 
at least four hours before arrival at the first port in the customs territory of the Community;  
▼
M29  
(c) for movement between Greenland, the Faeroe Islands, Ceuta, 
Melilla, Norway, Iceland or ports on the Baltic Sea, the North Sea, the Black Sea or the Mediterranean, all ports of Morocco, and the customs territory of the Community with the exception of the French overseas departments, the Azores, Madeira and the Canary Islands, at least two hours before arrival at the first port in the customs territory of the Community;
 
(d) for movement, other than where point (c) applies, between a 
territory outside the customs territory of the Community and the French overseas departments, the Azores, Madeira or the Canary Islands, where the duration of the voyage is less than 24 hours, at least two hours before arrival at the first port in the customs territory of the Community.
 
2. In the case of air traffic the entry summary declaration shall be 
lodged at the customs office of entry by the following deadlines:  
(a) for short haul flights, at least by the time of the actual take off of 
the aircraft;  
(b) for long haul flights, at least four hours prior to arrival at the first 
airport in the customs territory of the Community;  
For the purposes of this paragraph, ‘short haul flight’ means a flight the 
duration of which is less than four hours from the last airport of departure in a third country till the arrival to the first Community airport. All other flights are considered to be long haul flights.
 
3. In the case of rail and inland waters traffic, the entry summary 
declaration shall be lodged at the customs office of entry at least two hours prior to arrival at the customs office of entry in the customs territory of the Community.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 123
 
4. In the case of road traffic, the entry summary declaration shall be 
lodged at the customs office of entry at least one hour prior to arrival at the customs office of entry in the customs territory of the Community.
 
5. Where the entry summary declaration is not lodged by use of a 
data processing technique, the time limit laid down in points (c) and (d) of paragraph 1, point (a) of paragraph 2 and in paragraphs 3 and 4 shall be at least four hours.
 
6. If the customs authorities’ computerised system is temporarily not 
functioning, the deadlines provided for in paragraphs 1 to 4 shall still apply.
 
Article 184b  
The deadlines referred to in Article 184a(1) to (4) shall not apply in the 
following cases:  
(a) where international agreements between the Community and third 
countries provide for the recognition of security checks as referred to in Article 181d;
 
(b) where international agreements between the Community and third 
countries require the exchange of declaration data by deadlines different from those referred to in Article 184a(1) to (4);
 
(c) cases of force majeure.  
Article 184c  
Where it is found that goods presented to customs requiring the lodging 
of an entry summary declaration are not covered by such a declaration, the person who brought the goods, or who assumed responsibility for the carriage of the goods, into the customs territory of the Community shall lodge an entry summary declaration immediately.
 
If an economic operator lodges the entry summary declaration after the 
deadlines provided for in Article 184a, this shall not preclude the appli ­
cation of the penalties laid down in the national legislation.  
S e c t i o n 4  
Risk analysis  
Article 184d  
1. The customs office of entry shall, upon receipt of the information 
contained in the entry summary declaration, carry out appropriate risk 
analysis, primarily for security and safety purposes, prior to arrival of 
the goods in the customs territory of the Community. Where the entry summary declaration has been lodged at a customs office other than the customs office of entry, and the particulars have been made available in accordance with Article 36a(2) and the second subparagraph of Article 36c(1) of the Code, the customs authorities at the customs office of entry shall either accept the results of any risk analysis carried out by that other customs office, or take into consideration the results when carrying out their own risk analysis.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 124
 
2. The customs authorities shall complete the risk analysis prior to 
the arrival of the goods, provided that the relevant deadline set out in Article 184a is met.
 
However, for goods carried by the type of traffic referred to in point (a) 
of Article 184a(1), the customs authorities shall complete the risk analysis within 24 hours of the receipt of the entry summary declaration.  
►
M33  Where that analysis provides reasonable grounds for the 
customs authorities to consider that the introduction of the goods into 
the customs territory of the Community would pose such a serious 
threat to the safety and security of the Community that immediate inter ­
vention is required, the customs authorities shall notify the person who lodged the entry summary declaration and, where different, the carrier, provided that the carrier is connected to the customs system, that the goods are not to be loaded. ◄ The notification shall be made within 
24 hours of receipt of the entry summary declaration.  
▼
M33  
3. Where goods not covered by an entry summary declaration, in 
accordance with  ►M38  Article 181c(c) to (i), (l) to (o) ◄, are 
brought into the customs territory of the Community, risk analysis shall be carried out upon presentation of the goods, where available on the basis of the summary declaration for temporary storage or the customs declaration covering those goods.  
▼
M29  
4. Goods presented to customs may be released for a 
customs-approved treatment or use as soon as the risk analysis has been carried out and the results allow such a release.
 
Article 184e  
Where a vessel or aircraft is to call at more than one port or airport in 
the customs territory of the Community, provided that it moves between 
those ports without calling at any port or airport outside the customs territory of the Community, an entry summary declaration shall be lodged at the first Community port or airport for all the goods carried. The customs authorities at this first port or airport of entry shall carry out the risk analysis for security and safety purposes for all the goods carried. Additional risk analysis may be carried out for those goods at the port or airport at which they are discharged.  
▼
M33  
Where a risk is identified, the customs office of the first port or airport 
of entry shall take prohibitive action in the case of consignments identified as posing a threat of such a serious nature that immediate intervention is required, and, in any case, pass on the results of the risk analysis to the subsequent ports or airports.
 
At subsequent ports or airports in the customs territory of the 
Community, Article 186 shall apply for goods presented to customs 
at that port or airport.  
__________  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 125
 
S e c t i o n 5  
Notification of arrival  
Article 184g  
The operator of the active means of transport entering the customs 
territory of the Community or his representative shall notify the customs authorities of the first customs office of entry of the arrival of the means of transport. This notification of arrival shall contain the particulars necessary for the identification of the entry summary declar ­
ations lodged in respect of all goods carried on that means of transport. 
Wherever possible, available methods of notification of arrival shall be used.
 
▼M29  
CHAPTER 2  
Temporary storage  
▼B 
Article 185  
1. Where the places referred to in Article 51 (1) of the Code have 
been approved on a permanent basis for the placing of goods in temporary storage, such places shall be called ‘temporary storage facil ­
ities’.
 
2. In order to ensure the application of customs rules, the customs 
authorities may, where they do not themselves manage the temporary storage facility, require that:
 
(a) temporary storage facilities be double-locked, one key being held by 
the said customs authorities;  
(b) the person operating the temporary storage facility keep stock 
accounts which enable the movements of goods to be traced.  
▼M33  
Article 186  
1. Non-Community goods presented to customs shall be covered by a 
summary declaration for temporary storage as specified by the customs authorities.
 
The summary declaration for temporary storage shall be lodged by or on 
behalf of the person presenting the goods no later than at the time of presentation. Where the summary declaration for temporary storage is lodged by a person other than the operator of the temporary storage facility, the customs authorities shall notify that operator of the declaration provided that this person is indicated in the summary declaration for temporary storage and connected to the customs system.  ▼
M33  1993R2454 — EN — 05.12.2014 — 022.001 — 126
 
2. The summary declaration for temporary storage may take one of 
the following forms, as prescribed by the customs authorities:  
(a) a reference to any entry summary declaration for the goods 
concerned, supplemented by the particulars of a summary declaration for temporary storage;
 
(b) a summary declaration for temporary storage, including a reference 
to any entry summary declaration for the goods concerned;  
(c) a manifest or another transport document, provided that it contains 
the particulars of a summary declaration for temporary storage, including a reference to any entry summary declaration for the goods concerned.
 
3. A reference to any entry summary declaration shall not be required 
where the goods have already been in temporary storage or have been assigned a customs-approved treatment or use and have not left the customs territory of the Community.
 
4. Commercial, port or transport inventory systems may be used 
provided that they are approved by the customs authorities.  
5. The summary declaration for temporary storage may be lodged 
with, or contain, the notification of arrival referred to in Article 184g.  
6. For the purposes of Article 49 of the Code, the summary 
declaration for temporary storage shall be deemed to have been lodged at the date of presentation of the goods.
 
7. The summary declaration for temporary storage shall be kept by 
the customs authorities for the purpose of verifying that the goods to which it relates are assigned a customs-approved treatment or use.
 
8. A summary declaration for temporary storage shall not be required 
where, at the latest at the time of their presentation to customs:  
(a) the goods are declared for a customs procedure or are otherwise 
placed under a customs-approved treatment or use; or  
(b) proof that the goods have Community status is established in 
accordance with Articles 314b to 336.  
9. When a customs declaration has been lodged at the customs office 
of entry as an entry summary declaration, in accordance with Article 36c of the Code, the customs authorities shall accept the declaration immediately upon the presentation of the goods, and the goods shall be placed directly under the declared procedure subject to the conditions laid down for that procedure.  ▼
M33  1993R2454 — EN — 05.12.2014 — 022.001 — 127
 
10. For the purposes of paragraphs 1 to 9, where non-Community 
goods moved from the customs office of departure under a transit procedure are presented to customs at an office of destination within the customs territory of the Community, the transit declaration intended for the customs authorities at the office of destination shall be deemed to be the summary declaration for temporary storage.  
▼
B 
Article 187  
Without prejudice to Article 56 of the Code or to the provisions 
applicable to the sale of goods by the customs authorities, the person 
who has made the summary declaration or, where such a declaration has not yet been lodged, the persons referred to in  ►
M29  Article 36b(3) ◄ 
of the Code, shall be responsible for giving effect to the measures taken by the customs authorities pursuant to Article 53 (1) of the Code and for bearing the costs of such measures.  
▼
M29  
Article 187a  
1. The customs authorities may grant permission to examine the 
goods under Article 42 of the Code to the person who, under the customs rules, may assign the goods a customs-approved treatment or use, at that person's oral request. The customs authorities may, however, consider, having regard to the circumstances, that a written request is required.
 
2. The customs authorities may authorise the taking of samples only 
at the written request of the person referred to in paragraph 1.  
3. The written request may be paper-based or electronic. It shall be 
signed or authenticated by the person concerned and lodged with the competent customs authorities. It shall include the following particulars:
 
(a) name and address of the applicant;  
(b) location of the goods;  
(c) reference to one of the following:  
(i) the entry summary declaration;  
(ii) the previous customs procedure;  
(iii) the means of transport;  
(d) all other particulars necessary for identifying the goods.  
4. The customs authorities shall communicate their decision to the 
person concerned. Where the request is for the taking of samples, the decision shall specify the quantity of goods to be taken.
 
5. Examination of goods and the taking of samples shall be carried 
out under the supervision of the customs authorities, which shall specify the procedures to be followed.  ▼
M33  1993R2454 — EN — 05.12.2014 — 022.001 — 128
 
The person concerned shall bear all risks and costs related to the exam ­
ination, taking of samples and analysis of the goods.  
6. The samples taken shall be subject to formalities with a view to 
assigning them a customs-approved treatment or use. Where exam ­
ination of the samples results in their destruction or irretrievable loss, no customs debt shall be deemed to have been incurred.
 
Any waste or scrap resulting from the examination shall be assigned a 
customs-approved treatment or use prescribed for non-Community goods.
 
▼M1 __________  
▼M29  
CHAPTER 3  
Special provisions applicable to goods consigned by sea or air  
▼B 
S e c t i o n 1  
General provision 
▼M33  
Article 189  
Goods brought into the customs territory of the Community by sea or 
air which remain on board the same means of transport for carriage, without transhipment, shall be presented to customs in accordance with 
Article 40 of the Code only at the Community port or airport where 
they are unloaded or transhipped.  
▼
M38  
However, goods brought into the customs territory of the Community 
which are unloaded and reloaded onto the same means of transport during its current voyage in order to enable the unloading or loading of other goods, shall not be presented to customs.
 
▼B 
S e c t i o n 2  
Special provisions applicable to the cabin baggage and hold 
baggage of travellers  
Article 190  
For the purposes of this section:  
(a) Community airport  means any airport situated in Community 
customs territory;  
(b) international Community airport  means any Community airport 
which, having been so authorized by the competent authorities, is approved for air traffic with third countries;  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 129
 
(c) intra-Community flight  means the movement of an aircraft between 
two Community airports, without any stopovers, which does not start from or end at a non-Community airport;
 
(d) Community port  means any sea port situated in Community customs 
territory;  
(e) intra-Community sea crossing  means the movement between two 
Community ports without any intermediate calls, of a vessel plying regularly between two or more specified Community ports;
 
(f) pleasure craft  means private boats intended for journeys whose 
itinerary depends on the wishes of the user;  
(g) t ourist or business aircraft  means private aircraft intended for 
journeys whose itinerary depends on the wishes of the user;  
(h) baggage  means all objects carried, by whatever means, by the 
person in the course of his journey.  
Article 191  
For the purposes of this section, in the case of air travel, baggage shall 
be considered as:  
— hold baggage if it has been checked in at the airport of departure 
and is not accessible to the person during the flight nor, where relevant, during the stopovers referred to in Articles 192 (1) and (2) and 194 (1) and (2) of this chapter,
 
— cabin baggage if the person takes it into the cabin of the aircraft.  
Article 192  
Any controls and any formalities applicable to:  
1. the cabin and hold baggage of persons taking a flight in an aircraft 
which comes from a non-Community airport and which, after a stopover at a Community airport, continues to another Community airport, shall be carried out at this last airport provided it is an international Community airport; in this case, baggage shall be subject to the rules applicable to the baggage of persons coming 
from a third country when the person carrying such baggage 
cannot prove the Community status of the goods contained therein to the satisfaction of the competent authorities;
 
2. the cabin and hold baggage of persons taking a flight in an aircraft 
which stops over at a Community airport before continuing to a non-Community airport, shall be carried out at the airport of departure provided it is an international Community airport; in this case, cabin baggage may be subject to control at the Community airport where the aircraft stops over, in order to ascertain that the goods it contains conform to the conditions for free movement within the Community;  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 130
 
3. the baggage of persons using a maritime service provided by the 
same vessel and comprising successive legs departing from, calling at or terminating in a non-Community port shall be carried out at the port at which the baggage in question is loaded or unloaded as the case may be.
 
Article 193  
Any controls and any formalities applicable to the baggage of persons 
on board:  
1. pleasure craft, shall be carried out in any Community port, whatever 
the origin or destination of these craft;  
2. tourist or business aircraft, shall be carried out:  
— at the first airport of arrival which must be an international 
Community airport, for flights coming from a non-Community airport, where the aircraft, after a stopover, continues to another Community airport,
 
— at the last international Community airport, for flights coming 
from a Community airport where the aircraft, after a stopover, continues to a non-Community airport.
 
Article 194  
1. Where baggage arriving at a Community airport on board an 
aircraft coming from a non-Community airport is transferred at that 
Community airport, to another aircraft proceeding on an 
intra-Community flight:  
— any controls and any formalities applicable to hold baggage shall be 
carried out at the airport of arrival of the intra-Community flight, provided the latter airport is an international Community airport,
 
— all controls on cabin baggage shall be carried out in the first inter ­
national Community airport; additional controls may be carried out at the airport of arrival of an intra-Community flight, only in excep ­
tional cases where they prove necessary following controls on hold baggage,
 
— controls on hold baggage may be carried out at the first Community 
airport only in exceptional cases where they prove necessary following controls on cabin baggage.
 
2. Where baggage is loaded at a Community airport onto an aircraft 
proceeding on an intra-Community flight for transfer at another Community airport, to an aircraft whose destination is a non-Community airport:
 
— any controls and any formalities applicable to hold baggage shall be 
carried out at the airport of departure of the intra-Community flight, provided that airport is an international Community airport,  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 131
 
— all controls on cabin baggage shall be carried out in the last inter ­
national Community airport; prior controls on such baggage may be carried out in the airport of departure of an intra-Community flight only in exceptional cases where they prove necessary following controls on hold baggage,
 
— additional controls on hold baggage may be carried out in the last 
Community airport only in exceptional cases where they prove necessary following controls on cabin baggage.
 
3. Any controls and any formalities applicable to baggage arriving at 
a Community airport on board a scheduled or charter flight from a non-Community airport and transferred, at that Community airport, to a tourist or business aircraft proceeding on an intra-Community flight shall be carried out at the airport of arrival of the scheduled or charter flight.
 
4. Any controls and any formalities applicable to baggage loaded at a 
Community airport onto a tourist or business aircraft proceeding on an intra-Community flight for transfer, at another Community airport, to a scheduled or charter flight whose destination is a non-Community airport, shall be carried out at the airport of departure of the scheduled or charter flight.
 
5. The Member States may carry out controls at the international 
Community airport where the transfer of hold baggage takes place on baggage:
 
— coming from a non-Community airport and transferred in an inter ­
national Community airport to an aircraft bound for an international 
airport in the same national territory,  
— having been loaded on an aircraft in an international airport for 
transfer in another international airport in the same national territory to an aircraft bound for a non-Community airport.
 
Article 195  
The Member States shall take the necessary measures to ensure that:  
— on arrival, persons cannot transfer goods before controls have been 
carried out on the cabin baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91 (
 1 ), 
— on departure, persons cannot transfer goods after controls have been 
carried out on the cabin baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91,  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 132  
( 1 ) OJ No L 374, 31.12.1991, p. 4.
 — on arrival, the appropriate arrangements have been made to prevent 
any transfer of goods before controls have been carried out on the hold baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91,
 
— on departure, the appropriate arrangements have been made to 
prevent any transfer of goods after controls have been carried out 
on the hold baggage not covered by Article 1 of Council 
Regulation (EEC) No 3925/91.  
Article 196  
Hold baggage registered in a Community airport shall be identified by a 
tag affixed in the airport concerned. A specimen tag and the technical characteristics are shown in Annex 30.
 
Article 197  
Each Member State shall provide the Commission with a list of airports 
corresponding to the definition of ‘international Community airport’ given in Article 190 (b). The Commission shall publish this list in the Official Journal of the European Communities , C Series.
 
TITLE VII  
CUSTOMS DECLARATIONS - NORMAL PROCEDURE  
CHAPTER 1  
Customs declarations in writing  
S e c t i o n 1  
General provisions  
Article 198  
1. Where a customs declaration covers two or more articles, the 
particulars relating to each article shall be regarded as constituting a 
separate declaration.  
2. Component parts of industrial plant coming under a single CN 
Code shall be regarded as constituting a single item of goods.  
Article 199  
▼M32  
1. Without prejudice to the possible application of penal provisions, 
the lodging of a declaration signed by the declarant or his representative with a customs office or a transit declaration lodged using electronic data-processing techniques shall render the declarant or his represen ­
tative responsible under the provisions in force for:
 
— the accuracy of the information given in the declaration,  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 133
 
— the authenticity of the documents presented, and  
— compliance with all the obligations relating to the entry of the goods 
in question under the procedure concerned.  
2. Where the declarant uses data-processing systems to produce his 
customs declarations, including transit declarations made in accordance with Article 353(2)(b), the customs authorities may provide that the handwritten signature may be replaced by another identification technique which may be based on the use of codes. This facility shall 
be granted only if the technical and administrative conditions laid down 
by the customs authorities are complied with.
 
The customs authorities may also provide that declarations, including 
transit declarations made in accordance with Article 353(2)(b) produced using customs data-processing systems, may be directly authenticated by those systems, in place of the manual or mechanical application of the customs office stamp and the signature of the competent official.
 
▼M1 
3. Under the conditions and in the manner which they shall 
determine, the customs authorities may allow some of the particulars of the written declaration referred to in Annex 37 to be replaced by sending these particulars to the customs office designated for that purpose by electronic means, where appropriate in coded form.  
▼
B 
Article 200  
Documents accompanying a declaration shall be kept by the customs 
authorities unless the said authorities provide otherwise or unless the declarant requires them for other operations. In the latter case the customs authorities shall take the necessary steps to ensure that the documents in question cannot subsequently be used except in respect of the quantity or value of goods for which they remain valid.  
▼
M29  
Article 201  
1. The customs declaration shall be lodged at one of the following 
customs offices:  
(a) the customs office responsible for the place where the goods were 
or are to be presented to customs in accordance with the customs rules;
 
(b) the customs office responsible for supervising the place where the 
exporter is established or where the goods are packed or loaded for export shipment, except in cases provided for in Articles 789, 790, 791 and 794.  ▼
M32  1993R2454 — EN — 05.12.2014 — 022.001 — 134
 
The customs declaration may be lodged as soon as the goods are 
presented or available to the customs authorities for control.  
2. The customs authorities may allow the customs declaration to be 
lodged before the declarant is in a position to present the goods, or 
make them available for control, at the customs office where the customs declaration is lodged or at another customs office or place designated by the customs authorities.
 
The customs authorities may set a time limit, to be determined 
according to the circumstances, within which the goods shall be presented or made available. If the goods are not presented or made available within this time limit, the customs declaration shall be deemed not to have been lodged.
 
The customs declaration may be accepted only after the goods in 
question have been presented to the customs authorities or have, to the satisfaction of the customs authorities, been made available for control.  
▼
M32  
3. The customs authorities may allow the customs declaration to be 
lodged at a customs office different from the one where the goods are 
presented or will be presented or made available for control, provided 
that one of the following conditions is fulfilled:  
(a) the customs offices referred to in the introductory phrase are in the 
same Member State;  
(b) the goods are to be placed under a customs procedure by the holder 
of a single authorisation for the simplified declaration or the local clearance procedure.
 
▼B 
Article 202  
1. The declaration shall be lodged with the competent customs office 
during the days and hours appointed for opening.  
However, the customs authorities may, at the request of the declarant 
and at his expense, authorize the declaration to be lodged outside the appointed days and hours.
 
2. Any declaration lodged with the officials of a customs office in 
any other place duly designated for that purpose by agreement between the customs authorities and the person concerned shall be considered to have been lodged in the said office.  
▼
M32  
3. The transit declaration shall be lodged and goods shall be 
presented at the office of departure during the days and hours estab ­
lished by the customs authorities.  
The office of departure may, at the request and expense of the principal, 
allow the goods to be presented in another place.  
Article 203  
1. The date of acceptance of the declaration shall be noted thereon.  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 135
 
2. The Community transit declaration shall be accepted and 
registered by the office of departure during the days and hours estab ­
lished by the customs authorities.  
▼B 
Article 204  
The customs authorities may allow or require the corrections referred to 
in Article 65 of the Code to be made by the lodging of a new declaration intended to replace the original declaration. In that event, the relevant date for determination of any duties payable and for the application of any other provisions governing the customs procedure in question shall be the date of the acceptance of the original declaration.
 
S e c t i o n 2  
Forms to be used  
Article 205  
1. The official model for written declarations to customs by the 
normal procedure, for the purposes of placing goods under a customs procedure or re-exporting them in accordance with Article 182 (3) of the Code, shall be the Single Administrative Document.
 
2. Other forms may be used for this purpose where the provisions of 
the customs procedure in question permit.  
3. The provisions of paragraphs 1 and 2 shall not preclude:  
— waiver of the written declaration prescribed in Articles 225 to 236 
for release for free circulation, export or temporary importation,  
— waiver by the Member States of the form referred to in paragraph 1 
where the special provisions laid down in Articles 237 and 238 with regard to consignments by letter or parcel-post apply,
 
— use of special forms to facilitate the declaration in specific cases, 
where the customs authorites so permit,  
— waiver by the Member States of the form referred to in paragraph 1 
in the case of existing or future agreements or arrangements 
concluded between the administrations of two or more Member 
States with a view to greater simplification of formalities in all or part of the trade between those Member States,  
▼
M32  
— use, by persons concerned, of loading lists for the completion of 
Community transit formalities in the case of consignments composed of more than one kind of goods, where Article 353(2) and Article 441 are applied,  ▼
M32  1993R2454 — EN — 05.12.2014 — 022.001 — 136
 
— printing declarations for export, import and for transit where 
Article 353(2) is applied and documents certifying the Community status of goods not being moved under the internal Community transit procedure by means of official or private-sector data-processing systems, if necessary on plain paper, on conditions laid down by the Member States,  
▼
B 
— provision by the Member States to the effect that where a 
computerized declaration-processing system is used, the declaration, within the meaning of paragraph 1, may take the form of the Single Administrative Document printed out by that system.  
▼
M1 __________  
▼B 
5. Where in Community legislation, reference is made to an export, 
re-export or import declaration or a declaration placing goods under another customs procedure, Member States may not require any admin ­
istrative documents other than those which are:
 
— expressly created by Community acts or provided for by such acts,  
— required under the terms of international conventions compatible 
with the Treaty,  
— required from operators to enable them to qualify, at their request, 
for an advantage or specific facility,  
— required, with due regard for the provisions of the Treaty, for the 
implementation of specific regulations which cannot be implemented solely by the use of the document referred to in paragraph 1.
 
Article 206  
The Single Administrative Document form shall, where necessary, also 
be used during the transitional period laid down in the Act of Accession of Spain and Portugal in connection with trade between the Community as constituted on 31 December 1985 and Spain or Portugal and between those two last-mentioned Member States in goods still liable to certain customs duties and charges having equivalent effect or which remain 
subject to other measures laid down by the Act of Accession.
 
For the purposes of the first paragraph, copy 2 or where applicable copy 
7 of the forms used for trade with Spain and Portugal or trade between those Member States shall be destroyed.  ▼
M32  1993R2454 — EN — 05.12.2014 — 022.001 — 137
 
It shall also be used in trade in Community goods between parts of the 
customs territory of the Community to which the provisions of Council Directive 77/388/EEC (
 1 ) apply and parts of that territory where those 
provisions do not apply, or in trade between parts of that territory where those provisions do not apply.
 
Article 207  
Without prejudice to Article 205 (3), the customs administrations of the 
Member States may in general, for the purpose of completing export or import formalities, dispense with the production of one or more copies of the Single Administrative Document intended for use by the auth ­
orities of that Member State, provided that the information in question is available on other media.
 
Article 208  
1. The Single Administrative Document shall be presented in subsets 
containing the number of copies required for the completion of formalities relating to the customs procedure under which the goods are to be placed.  
▼
M32  
2. Where the Community transit procedure or the common transit 
procedure is preceded or followed by another customs procedure, a subset containing the number of copies required for the completion of formalities relating to the transit procedure where Article 353(2) is applied and the preceding or following procedure may be presented.  
▼
B 
3. The subsets referred to in paragraphs 1 and 2 shall be taken from:  
— either the full set of eight copies, in accordance with the specimen 
contained in Annex 31,  
— or, particularly in the event of production by means of a 
computerized system for processing declarations, two successive 
sets of four copies, in accordance with the specimen contained in Annex 32.
 
4. Without prejudice to Articles 205 (3), 222 to 224 or 254 to 289, 
the declaration forms may be supplemented, where appropriate, by one or more continuation forms presented in subsets containing the declaration copies needed to complete the formalities relating to the customs procedure under which the goods are to be placed. Those copies needed in order to complete the formalities relating to preceding or subsequent customs procedures may be attached where appropriate.
 
The continuation subsets shall be taken from:  
— either a set of eight copies, in accordance with the specimen 
contained in Annex 33,  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 138  
( 1 ) OJ No L 145, 13.6.1977, p. 1.
 — ►C1 or two sets of four copies ◄, in accordance with the 
specimen contained in Annex 34.  
The continuation forms shall be an integral part of the Single Adminis ­
trative Document to which they relate.  
5. By way of derogation from paragraph 4, the customs authorities 
may provide that continuation forms shall not be used where a computerized system is used to produce such declarations.
 
Article 209  
1. Where Article 208 (2) is applied, each party involved shall be 
liable only as regards the particulars relating to the procedure for which he applied as declarant, principal or as the representative of one of these.
 
2. For the purposes of paragraph 1, where the declarant uses a Single 
Administrative Document issued during the preceding customs procedure, he shall be required, prior to lodging his declaration, to verify the accuracy of the existing particulars for the boxes for which he is responsible and their applicability to the goods in question and the procedure applied for, and to supplement them as necessary.
 
In the cases referred to in the first subparagraph, the declarant shall 
immediately inform the customs office where the declaration is lodged of any discrepancy found between the goods in question and the existing particulars. In this case the declarant shall then draw up his declaration on fresh copies of the Single Administrative Document.
 
Article 210  
Where the Single Administrative Document is used to cover several 
successive customs procedures, the customs authorities shall satisfy themselves that the particulars given in the declarations relating to the various procedures in question all agree.
 
Article 211  
The declaration must be drawn up in one of the official languages of the 
Community which is acceptable to the customs authorities of the Member State where the formalities are carried out.
 
If necessary, the customs authorities of the Member State of destination 
may require from the declarant or his representative in that Member State a translation of the declaration into the official language or one of the official languages of the latter. The translation shall replace the corresponding particulars in the declaration in question.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 139
 
By way of derogation from the preceding subparagraph, the declaration 
shall be drawn up in an official language of the Community acceptable to the Member State of destination in all cases where the declaration in the latter Member State is made on copies other than those initially presented to the customs office of the Member State of departure.
 
Article 212  
1. The Single Administrative Document must be completed in 
accordance with the explanatory note in Annex 37 and any additional rules laid down in other Community legislation.  
▼
M29  
Where a customs declaration is used as an entry summary declaration, 
in accordance with Article 36c(1) of the Code, that declaration shall, in addition to the particulars required for the specific procedure set out in Annex 37, include the particulars for an entry summary declaration set out in Annex 30A.  
▼
B 
2. The customs authorities shall ensure that users have ready access 
to copies of the explanatory note referred to in paragraph 1.  
3. The customs administrations of each Member State may, if 
necessary, supplement the explanatory note.  
▼M24  
4. The Member States shall notify the Commission of the list of 
particulars they require for each of the procedures referred to in Annex 37. The Commission shall publish the list of those particulars.  
▼
B 
Article 213  
The codes to be used in completing the forms referred to in Article 205 (1) 
are listed in Annex 38.  
▼M24  
The Member States shall notify the Commission of the list of national 
codes used for boxes 37 (second subdivision), 44 and 47 (first subdivi ­
sion). The Commission shall publish the list of those codes.  
▼B 
Article 214  
In cases where the rules require supplementary copies of the form 
referred to in Article 205 (1), the declarant may use additional sheets or photocopies of the said form for this purpose.
 
Such additional sheets or photocopies must be signed by the declarant, 
presented to the customs authorities and endorsed by the latter under the same conditions as the Single Administrative Document. They shall be accepted by the customs authorities as if they were original documents provided that their quality and legibility are considered satisfactory by the said authorities.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 140
 
Article 215  
1. The forms referred to in Article 205 (1) shall be printed on 
self-copying paper dressed for writing purposes and weighing at least 40 g/m
 2 . The paper must be sufficiently opaque for the information on 
one side not to affect the legibility of the information on the other side and its strength should be such that in normal use it does not easily tear or crease.  
▼
M32  
The paper shall be white for all copies. However, on the copies used for 
Community transit in accordance with Article 353(2), boxes 1 (first and third subdivisions), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first subdivision on the left), 35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 shall have a green background.
 
The forms shall be printed in green ink.  
▼B 
2. The boxes are based on a unit of measurement of one tenth of an 
inch horizontally and one sixth of an inch vertically. The subdivisions are based on a unit of measurement of one-tenth of an inch horizontally.
 
3. A colour marking of the different copies shall be effected in the 
following manner:  
(a) on forms conforming to the specimens shown in Annexes 31 
and 33:  
— copies 1, 2, 3 and 5 shall have at the right hand edge a 
continuous margin, coloured respectively red, green, yellow and blue,
 
— copies 4, 6, 7 and 8 shall have at the right hand edge a broken 
margin coloured respectively blue, red, green and yellow;  
(b) on forms conforming to the specimens shown in Annexes 32 and 
34, copies 1/6, 2/7, 3/8 and 4/5 shall have at the right hand edge a continuous margin and to the right of this a broken margin coloured respectively red, green, yellow and blue.
 
The width of these margins shall be approximately 3 mm. The broken 
margin shall comprise a series of squares with a side measurement of 3 mm each one separated by 3 mm.
 
4. The copies on which the particulars contained in the forms shown 
in Annexes 31 and 33 must appear by a self-copying process are shown in Annex 35.
 
The copies on which the particulars contained in the forms shown in 
Annexes 32 and 34 must appear by a self-copying process are shown in Annex 36.
 
5. The forms shall measure 210 × 297 mm with a maximum 
tolerance as to length of 5 mm less and 8 mm more.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 141
 
6. The customs administrations of the Member States may require 
that the forms show the name and address of the printer or a mark enabling the printer to be identified. They may also make the printing of the forms conditional on prior technical approval.
 
S e c t i o n 3  
Particulars required according to the customs procedure concerned 
▼M24  
Article 216  
The list of boxes to be used for declarations for placing goods under a 
particular customs procedure using the single administrative document is set out in Annex 37.  
▼
M29  
Where a customs declaration is required for goods to be brought out of 
the customs territory of the Community, in accordance with Article 182b of the Code, that declaration shall, in addition to the particulars required for the specific procedure set out Annex 37, include the particulars for an exit summary declaration set out in Annex 30A.
 
▼B 
Article 217  
The particulars required when one of the forms referred to in 
Article 205 (2) is used depend on the form in question. They shall be supplemented where appropriate by the provisions relating to the customs procedure in question.
 
S e c t i o n 4  
Documents to accompany the customs declaration  
Article 218  
1. The following documents shall accompany the customs declaration 
for release for free circulation:  
(a) the invoice on the basis of which the customs value of the goods is 
declared, as required under Article 181;  
(b) where it is required under Article 178, the declaration of particulars 
for the assessment of the customs value of the goods declared, drawn up in accordance with the conditions laid down in the said Article;
 
(c) the documents required for the application of preferential tariff 
arrangements or other measures derogating from the legal rules applicable to the goods declared;  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 142
 
(d) all other documents required for the application of the provisions 
governing the release for free circulation of the goods declared.  
2. The customs authorities may require transport documents or 
documents relating to the previous customs procedure, as appropriate, to be produced when the declaration is lodged.
 
Where a single item is presented in two or more packages, they may 
also require the production of a packing list or equivalent document indicating the contents of each package.  
▼
M7 
3. Where goods qualify for the flat rate of duty referred to in Section 
II (D) of the preliminary provisions of the combined nomenclature or where goods qualify for relief from import duties, the documents referred to in paragraph 1 (a), (b) and (c) need not be required unless the customs authorities consider it necessary for the purposes of applying the provisions governing the release of the goods in 
question for free circulation.  
▼
B 
Article 219  
▼M32  
1. The goods that are the subject of the transit declaration shall be 
presented together with the transport document.  
The office of departure may waive the requirement to produce this 
document when the customs formalities are completed, on condition that the document is kept at its disposal.
 
However, the transport document shall be presented at the request of the 
customs authorities or any other competent authority in the course of transport.  
▼
B 
2. Without prejudice to any applicable simplification measures, the 
customs document of export/dispatch or re-exportation of the goods from the customs territory of the Community or any document of equivalent effect shall be presented to the office of departure with the transit declaration to which it relates.
 
3. The customs authorities may, where appropriate, require 
production of the document relating to the preceding customs procedure.  
▼M10  
Article 220  
1. Without prejudice to specific provisions, the documents to 
accompany the declaration of entry for a customs procedure with 
economic impact, shall be as follows:  
(a) for the customs warehousing procedure:  
— type D; the documents laid down in Article 218 (1) (a) and (b),  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 143
 
— other than type D; no documents;  
(b) for the inward-processing procedure:  
— drawback system; the documents laid down in Article 218 (1),  
— suspension system; the documents laid down in Article 218 (1) 
(a) and (b),  
and, where appropriate, the written authorization for the customs 
procedure in question or a copy of the application for authorization where  ►
M20  Article 508(1) ◄ applies;  
(c) for processing under customs control the documents laid down in 
Article 218 (1) (a) and (b), and, where appropriate, the written authorization for the customs procedure in question  ►
M20  or a 
copy of the application for authorisation where Article 508(1) applies ◄;
 
(d) for the temporary importation procedure:  
— with partial relief from import duties; the documents laid down 
in Article 218 (1),  
— with total relief from import duties; the documents laid down in 
Article 218 (1) (a) and (b),  
and, where appropriate, the written authorization for the customs 
procedure in question  ►M20  or a copy of the application for auth ­
orisation where Article 508(1) applies ◄; 
(e) for the outward-processing procedures, the documents laid down in 
Article 221 (1) and, where appropriate, the written authorization of the procedure or a copy of the application for authorization where  
►
M20  Article 508(1) ◄ applies.  
2. Article 218 (2) shall apply to declarations of entry for any customs 
procedure with economic impact.  
3. The customs authorities may allow the written authorization of the 
procedure or a copy of the application for authorization to be kept at their disposal instead of accompanying the declaration.  
▼
B 
Article 221  
1. The export or re-export declaration shall be accompanied by all 
documents necessary for the correct application of export duties and of the provisions governing the export of the goods in question.  ▼
M10  1993R2454 — EN — 05.12.2014 — 022.001 — 144
 
2. Article 218 (2) shall apply to export or re-export declarations.  
▼M1 
CHAPTER 2  
Customs declarations made using a data-processing technique  
Article 222  
1. Where the customs declaration is made by a data-processing tech ­
nique, the particulars of the written declaration referred to in Annex 37 shall be replaced by sending to the customs office designated for that purpose, with a view to their processing by computer, data in codified form or data made out in any other form specified by the customs authorities and corresponding to the particulars required for written declarations.
 
2. A customs declaration made by EDI shall be considered to have 
been lodged when the EDI message is received by the customs auth ­
orities.  
Acceptance of a customs declaration made by EDI shall be 
communicated to the declarant by means of a response message containing at least the identification details of the message received and/or the registration number of the customs declaration and the date of acceptance.
 
3. Where the customs declaration is made by EDI, the customs auth ­
orities shall lay down the rules for implementing the provisions laid down in Article 247.
 
4. Where the customs declaration is made by EDI, the release of the 
goods shall be notified to the declarant, indicating at least the identifi ­
cation details of the declaration and the date of release.  
5. Where the particulars of the customs declaration are introduced 
into customs data-processing systems, paragraphs 2, 3 and 4 shall apply  
mutatis mutandis . 
Article 223  
Where a paper copy of the customs declaration is required for the 
completion of other formalities, this shall, at the request of the declarant, be produced and authenticated, either by the customs office concerned, or in accordance with the second subparagraph of Article 199 (2).
 
Article 224  
Under the conditions and in the manner which they shall determine, the 
customs authorities may authorize the documents required for the entry of goods for a customs procedure to be made out and transmitted by electronic means.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 145
 
CHAPTER 3  
Customs declarations made orally or by any other act  
S e c t i o n 1  
Oral declarations  
Article 225  
Customs declarations may be made orally for the release for free circu ­
lation of the following goods:  
(a) goods of a non-commercial nature:  
— contained in travellers' personal luggage, or  
— sent to private individuals, or  
— in other cases of negligible importance, where this is authorized 
by the customs authorities;  
(b) goods of a commercial nature provided:  
— the total value per consignment and per declarant does not 
exceed the statistical threshold laid down in the Community provisions in force, and
 
— the consignment is not part of a regular series of similar 
consignments, and  
— the goods are not being carried by an independent carrier as part 
of a larger freight movement;  
(c) the goods referred to in Article 229, where these qualify for relief as 
returned goods;  
(d) the goods referred to in Article 230 (b) and (c).  
Article 226  
Customs declarations may be made orally for the export of:  
(a) goods of a non-commercial nature:  
— contained in travellers' personal luggage, or  
— sent by private individuals;  
(b) the goods referred to in Article 225 (b);  
(c) the goods referred to in Article 231 (b) and (c);  
(d) other goods in cases of negligible economic importance, where this 
is authorized by the customs authorities.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 146
 
Article 227  
1. The customs authorities may provide that Articles 225 and 226 
shall not apply where the person clearing the goods is acting on behalf of another person in his capacity as customs agent.
 
2. Where the customs authorities are not satisfied that the particulars 
declared are accurate or that they are complete, they may require a written declaration.
 
Article 228  
Where goods declared to customs orally in accordance with Articles 225 
and 226 are subject to import or export duty the customs authorities shall issue a receipt to the person concerned against payment of the duty owing.  
▼
M10  
The receipt shall include at least the following information:  
(a) a description of the goods which is sufficiently precise to enable 
them to be identified; this may include the tariff heading;  
(b) the invoice value and/or quantity of the goods, as appropriate;  
(c) a breakdown of the charges collected;  
(d) the date on which it was made out;  
(e) the name of the authority which issued it.  
The Member States shall inform the Commission of any standard 
receipts introduced pursuant to this Article. The Commission shall forward any such information to the other Member States.  
▼
B 
Article 229  
1. Customs declarations may be made orally for the temporary 
importation of the following goods, in accordance with the conditions laid down in  ►
M20  Article 497(3), second subparagraph ◄: 
(a) ►M20  — animals for transhumance or grazing or for the 
performance of work or transport and other goods satisfying the conditions laid down in  ►
C8 Article 567, second subpara ­
graph, point (a) ◄, 
— packings referred to in Article 571(a), bearing the permanent, 
indelible markings of a person established outside the customs territory of the Community, ◄ ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 147
 
— radio and television production and broadcasting equipment and 
vehicles specially adapted for use for the above purpose and their equipment imported by public or private organizations establised outside the customs territory of the Community and approved by the customs authorities issuing the authorization for the procedure to import such equipment and vehicles,
 
— instruments and apparatus necessary for doctors to provide 
assistance for patients awaiting an organ transplant pursuant to  
►M20  Article 569 ◄; 
(b) the goods referred to in Article 232;  
(c) other goods, where this is authorized by the customs authorities.  
2. The goods referred to in paragraph 1 may also be the subject of an 
oral declaration for re-exportation discharging a temporary importation procedure.
 
S e c t i o n 2  
Customs declarations made by any other act  
Article 230  
The following, where not expressly declared to customs, shall be 
considered to have been declared for release for free circulation by the act referred to in Article 233:
 
(a) goods of a non-commercial nature contained in travellers' personal 
luggage entitled to relief either under Chapter I, Title XI of Council Regulation (EEC) No 918/83 (
 1 ), or as returned goods;  
(b) goods entitled to relief under Chapter I, Titles IX and X of Council 
Regulation (EEC) No 918/83;  
(c) means of transport entitled to relief as returned goods;  
(d) goods imported in the context of traffic of negligible importance 
and exempted from the requirement to be conveyed to a customs 
office in accordance with Article 38 (4) of the Code, provided they are not subject to import duty;  
▼
M48  
(e) portable musical instruments imported by travellers and entitled to 
relief as returned goods.  
▼B 
Article 231  
The following, where not expressly declared to customs, shall be 
considered to have been declared for export by the act referred to in Article 233 (b):
 
(a) goods of a non-commercial nature not liable for export duty 
contained in travellers' personal luggage;  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 148  
( 1 ) OJ No L 105, 23.4.1983, p. 1.
 (b) means of transport registered in the customs territory of the 
Community and intended to be re-imported;  
(c) goods referred to in Chapter II of Council Regulation (EEC) 
No 918/83;  
(d) other goods in cases of negligible economic importance, where this 
is authorized by the customs authorities;  
▼M48  
(e) portable musical instruments of travellers.  
▼B 
Article 232  
▼M20  
1. The following, where not declared to customs in writing or orally, 
shall be considered to have been declared for temporary importation by the act referred to in Article 233, subject to Article 579:
 
(a) personal effects and goods for sports purposes imported by 
travellers in accordance with Article 563;  
(b) the means of transport referred to in Articles 556 to 561;  
(c) welfare materials for seafarers used on a vessel engaged in inter ­
national maritime traffic pursuant to Article 564(a);  
▼M48  
(d) portable musical instruments referred to in Article 569(1a).  
▼B 
2. Where they are not declared to customs in writing or orally, the 
goods referred to in paragraph 1 shall be considered to have been declared for re-exportation discharging the temporary importation procedure by the act referred to in Article 233.
 
Article 233  
►M6 1. ◄ For the purposes of Articles 230 to 232, the act which is 
considered to be a customs declaration may take the following forms:  
(a) in the case of goods conveyed to a customs office or to any other 
place designated or approved in accordance with Article 38 (1) (a) of the Code:
 
— going through the green or ‘nothing to declare’ channel in 
customs offices where the two-channel system is in operation,  
— going through a customs office which does not operate the 
two-channel system without spontaneously making a customs 
declaration,  
— affixing a ‘nothing to declare’ sticker or customs declaration 
disc to the windscreen of passenger vehicles where this possi ­
bility is provided for in national provisions;  
(b) in the case of exemption from the obligation to convey goods to 
customs in accordance with the provisions implementing Article 38 (4) of the Code, in the case of export in accordance with Article 231 and in the case of re-exportation in accordance with Article 232 (2):
 
— the sole act of crossing the frontier of the customs territory of 
the Community.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 149
 
2. Where goods covered by point (a) of Article 230, point (a) of 
Article 231, point (a) of Article 232 (1) or Article 232 (2) contained in a passenger's baggage are carried by rail unaccompanied by the passenger and are declared to customs without the passenger being present in person, the document referred to in Annex 38a may be used within the terms and limitations set out in it.  
▼
B 
Article 234  
1. Where the conditions of Articles 230 to 232 are fulfilled, the 
goods shall be considered to have been presented to customs within the meaning of Article 63 of the Code, the declaration to have been accepted and release to have been granted, at the time when the act referred to in Article 233 is carried out.
 
2. Where a check reveals that the act referred to in Article 233 has 
been carried out but the goods imported or taken out do not fulfil the conditions in Articles 230 to 232, the goods concerned shall be considered to have been imported or exported unlawfully.
 
S e c t i o n 3  
Provisions common to Sections 1 and 2  
Articles 235  
The provisions of Articles 225 to 232 shall not apply to goods in 
respect of which the payment of refunds or other amounts or the repayment of duties is sought, or which are subject to a prohibition or restriction or to any other special formality.
 
Article 236  
For the purposes of Sections 1 and 2, ‘traveller’ means:  
A. on import:  
1. any person temporarily entering the customs territory of the 
Community, not normally resident there, and  
2. any person returning to the customs territory of the Community 
where he is normally resident, after having been temporarily in a third country;
 
B. on export:  
1. any person temporarily leaving the customs territory of the 
Community where he is normally resident, and  
2. any person leaving the customs territory of the Community after 
a temporary stay, not normally resident there.  ▼M6 1993R2454 — EN — 05.12.2014 — 022.001 — 150
 
S e c t i o n 4  
Postal traffic  
Article 237  
1. The following postal consignments shall be considered to have 
been declared to customs:  
A. for release for free circulation:  
(a) at the time when they are introduced into the customs territory 
of the Community:  
— postcards and letters containing personal messages only,  
— braille letters,  
— printed matter not liable for import duties, and  
— all other consignments sent by letter or parcel post which are 
exempt from the obligation to be conveyed to customs in accordance with provisions pursuant to Article 38 (4) of the Code;
 
(b) at the time when they are presented to customs:  
— consignments sent by letter or parcel post other than those 
referred to at (a), provided they are accompanied by a  
►M18  CN22 ◄ and/or  ►M18  CN23 ◄ declaration;  
B. for export:  
(a) at the time when they are accepted by the postal authorities, in 
the case of consignments by letter and parcel post which are not liable to export duties;
 
(b) at the time of their presentation to customs, in the case of 
consignments sent by letter or parcel post which are liable to export duties, provided they are accompanied by a  
►
M18  CN22 ◄ and/or a  ►M18  CN23 ◄ declaration.  
2. The consignee, in the cases referred to in paragraph 1A, and the 
consignor, in the cases referred to in paragraph 1B, shall be considered to be the declarant and, where applicable, the debtor. The customs authorities may provide that the postal administration shall be considered as the declarant and, where applicable, as the debtor.
 
3. For the purposes of paragraph 1, goods not liable to duty shall be 
considered to have been presented to customs within the meaning of Article 63 of the Code, the customs declaration to have been accepted and release granted:
 
(a) in the case of imports, when the goods are delivered to the 
consignee;  
(b) in the case of exports, when the goods are accepted by the postal 
authorities.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 151
 
4. Where a consignment sent by letter or parcel post which is not 
exempt from the obligation to be conveyed to customs in accordance with provisions pursuant to Article 38 (4) of the Code is presented without a  ►
M18  CN22 ◄ and/or  ►M18  CN23 ◄ declaration or 
where such declaration is incomplete, the customs authorities shall determine the form in which the customs declaration is to be made or supplemented.
 
Article 238  
Article 237 shall not apply:  
— to consignments containing goods for commercial purposes of an 
aggregate value exceeding the statistical threshold laid down by the Community provisions in force; the customs authorities may lay down higher thresholds,
 
— to consignments containing goods for commercial purposes which 
form part of a regular series of like operations,  
— where a customs declaration is made in writing, orally or using a 
data-processing technique,  
— to consignments containing the goods referred to in Article 235.  
TITLE VIII  
EXAMINATION OF THE GOODS, FINDINGS OF THE CUSTOMS 
OFFICE AND OTHER MEASURES TAKEN BY THE CUSTOMS 
OFFICE  
Article 239  
1. The goods shall be examined in the places designated and during 
the hours appointed for that purpose by the customs authorities.  
2. However, the customs authorities may, at the request of the 
declarant, authorize the examination of goods in places or during hours other than those referred to in paragraph 1.
 
Any costs involved shall be borne by the declarant.  
Article 240  
1. Where the customs authorities elect to examine goods they shall 
so inform the declarant or his representative.  
2. Where they decide to examine a part of the goods only, the 
customs authorities shall inform the declarant or his representative which items they wish to examine. The customs authorities' choice shall be final.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 152
 
Article 241  
1. The declarant or the person designated by him to be present at the 
examination of the goods shall render the customs authorities the assistance required to facilitate their work. Should the customs auth ­
orities consider the assistance rendered unsatisfactory, they may require the declarant to designate another person able to give the necessary assistance.
 
2. Where the declarant refuses to be present at the examination of the 
goods or to designate a person able to give the assistance which the customs authorities consider necessary, the said authorities shall set a deadline for compliance, unless they consider that such an examination may be dispensed with.
 
If, on expiry of the deadline, the declarant has not complied with the 
requirements of the customs authorities, the latter, for the purpose of 
applying Article 75 (a) of the Code, shall proceed with the examination of the goods, at the declarant's risk and expense, calling if necessary on the services of an expert or any other person designated in accordance with the provisions in force.
 
3. The findings made by the customs authorities during the exam ­
ination carried out under the conditions referred to in the preceding paragraph shall have the same validity as if the examination had been carried out in the presence of the declarant.
 
4. Instead of the measures laid down in paragraphs 2 and 3, the 
customs authorities shall have the option of deeming a declaration invalid where it is clear that the declarant's refusal to be present at the examination of the goods or to designate a person able to give the necessary assistance neither prevents, nor seeks to prevent, those authorities from finding that the rules governing the entry of the goods for the customs procedure concerned have been breached, and neither evades, nor seeks to evade, the provisions of Article 66 (1) or Article 80 (2) of the Code.
 
Article 242  
1. Where the customs authorities decide to take samples, they shall 
so inform the declarant or his representative.  
2. Samples shall be taken by the customs authorities themselves. 
However, they may ask that this be done under their supervision by the declarant or a person designated by him.
 
Samples shall be taken in accordance with the methods laid down in the 
provisions in force.  
3. The quantities taken as samples should not exceed what is needed 
for analysis or more detailed examination, including possible check analysis.
 
Article 243  
1. The declarant or the person designated by him to be present at the 
taking of samples shall render the customs authorities all the assistance needed to facilitate the operation.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 153
 
2. Where the declarant refuses to be present at the taking of samples 
or to designate a person to attend, or where he fails to render the customs authorities all the assistance needed to facilitate the operation, the provisions of the second sentence of Article 241 (1) and of Article 241 (2), (3) and (4) shall apply.  
▼
B 
Article 244  
Where the customs authorities take samples for analysis or more 
detailed examination, they shall authorize the release of the goods in question without waiting for the results of the analysis or examination, unless there are other grounds for not doing so, and provided that, where a customs debt has been or is likely to be incurred, the duties in question have already been entered in the accounts and paid or 
secured.
 
Article 245  
1. The quantities taken by the customs office as samples shall not be 
deducted from the quantity declared.  
2. Where an export or outward processing declaration is concerned, 
the declarant shall be authorized, where circumstances permit, to replace 
the quantities of goods taken as samples by identical goods, in order to 
make up the consignment.  
Article 246  
1. Unless destroyed by the analysis or more detailed examination, the 
samples taken shall be returned to the declarant at his request and expense once they no longer need to be kept by the customs authorities, in particular after all the declarant's means of appeal against the decision taken by the customs authorities on the basis of the results of that 
analysis or more detailed examination have been exhausted.
 
2. Where the declarant does not ask for samples to be returned, they 
may either be destroyed or kept by the customs authorities. In specific cases, however, the customs authorities may require the declarant to remove any samples that remain.
 
Article 247  
1. Where the customs authorities verify the declarations and accom ­
panying documents or examine the goods, they shall indicate, at least in the copy of the declaration retained by the said authorities, or in a document attached thereto, the basis and results of any such verification or examination. In the case of partial examination of the goods, particulars of the consignment examined shall also be given.
 
Where appropriate, the customs authorities shall also indicate in the 
declaration that the declarant or his representative was absent.  ▼M7 1993R2454 — EN — 05.12.2014 — 022.001 — 154
 
2. Should the result of the verification of the declaration and accom ­
panying documents or examination of the goods not be in accordance with the particulars given in the declaration, the customs authorities shall specify, at least in the copy of the declaration retained by the said authorities, or in a document attached thereto, the particulars to be taken into account for the purposes of the application of charges on the goods in question and, where appropriate, calculating any refunds or other amounts payable on exportation, and for applying the other 
provisions governing the customs procedure for which the goods are 
entered.
 
3. The findings of the customs authorities shall indicate, where 
appropriate, the means of identification adopted. They shall be dated and bear the particulars needed to identify the official issuing them.
 
4. Where the customs authorities neither verify the declaration nor 
examine the goods, they need not endorse the declaration or attached document referred to in paragraph 1.  
▼
M32  
5. For the implementation of the Community transit procedure, the 
office of departure shall record the results of the verification by entering corresponding data in the transit declaration.  
▼
B 
Article 248  
1. The granting of release shall give rise to the entry in the accounts 
of the import duties determined according to the particulars in the declaration. Where the customs authorities consider that the checks which they have undertaken  ►
C2 may enable an amount of import 
duties higher than that ◄ resulting from the particulars made in the 
declaration to be assessed, they shall further require the lodging of a security sufficient to cover the difference between the amount according to the particulars in the declaration and the amount which may finally be payable on the goods. However, the declarant may request the 
immediate entry in the accounts of the amount of duties to which the 
goods may ultimately be liable instead of lodging this security.
 
2. Where, on the basis of the checks which they have carried out, the 
customs authorities assess an amount of import duties different from the amount which results from the particulars in the declaration, the release of the goods shall give rise to the immediate entry in the accounts of the amount thus assessed.
 
3. Where the customs authorities have doubts about whether or not a 
prohibition or restriction applies and this cannot be resolved until the results of the checks the authorities have carried out are available, the goods in question cannot be released.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 155
 
4. Notwithstanding paragraph 1, the customs authorities may refrain 
from taking security in respect of goods which are the subject of a drawing request on a tariff quota if they determine, at the time when the declaration for release for free circulation is accepted, that the tariff quota in question is non-critical within the meaning of Article 308c.  
▼
B 
Article 249  
1. The customs authorities shall determine the form of release, taking 
due account of the place in which the goods are located and of the special arrangements for their supervision.
 
2. Where the declaration is made in writing, a reference to the release 
and its date shall be made on the declaration or, where applicable, a document attached, and a copy shall be returned to the declarant.  
▼
M32  
3. For the implementation of the Community transit procedure, and if 
the results of the verification of the declaration allow it, the office of departure shall authorise the release of the goods and record the date of the release in the computerised system.  
▼
B 
Article 250  
1. Where the customs authorities have been unable to grant release 
for one of the reasons specified in the second or third indent of Article 75 (a) of the Code, they shall give the declarant a time limit to regularize the situation of the goods.
 
2. Where, in the circumstances referred to in the second indent of 
Article 75 (a) of the Code, the declarant has not produced the requisite documents within the time limit referred to in paragraph 1, the declaration in question shall be deemed invalid and the customs office shall cancel it. The provisions of Article 66 (3) of the Code shall apply.
 
3. In the circumstances referred to in the third indent of Article 75 (a) 
of the Code, and without prejudice to any measures taken under the first subparagraph of Article 66 (1) or Article 182 of the Code, where the declarant has neither paid nor guaranteed the duties due within the time limit referred to in paragraph 1, the customs authorities may start the preliminary formalities for the sale of the goods. In this case the goods shall be sold unless the requisite conditions have been fulfilled in the interim, if necessary by forced sale where the law of the Member State of the authorities in question so permits. The customs authorities shall inform the declarant thereof.
 
The customs authorities may, at the risk and expense of the declarant, 
transfer the goods in question to special premises under their super ­
vision.  ▼M12  1993R2454 — EN — 05.12.2014 — 022.001 — 156
 
Article 251  
By way of derogation from Article 66 (2) of the Code, a customs 
declaration may be invalidated after the goods have been released, as provided below:
 
1. where it is established that the goods have been declared in error for 
a customs procedure entailing the payment of import duties instead of being placed under another customs procedure, the customs auth ­
orities shall invalidate the declaration if a request to that effect is made within three months of the date of acceptance of the declaration provided that:
 
— any use of the goods has not contravened the conditions of the 
customs procedure under which they should have been placed,  
— when the goods were declared, they were intended to be placed 
under another customs procedure, all the requirements of which they fulfilled, and
 
— the goods are immediately entered for the customs procedure for 
which they were actually intended.  
The declaration placing the goods under the latter customs 
procedure shall take effect from the date of acceptance of the 
invalidated declaration.  
The customs authorities may permit the three-month period to be 
exceeded in duly substantiated exceptional cases;  
▼M1 
1a. where it is established that the goods have been declared in error, 
instead of other goods, for a customs procedure entailing the 
obligation to pay import duties, the customs authorities shall 
invalidate the declaration if a request to that effect is made within three months of the date of acceptance of the declaration, provided that:
 
— the goods originally declared:  
(i) have not been used other than as authorized in their original 
status; and  
(ii) have been restored to their original status;  
and that  
— the goods which ought to have been declared for the customs 
procedure originally intended:  
(i) could, when the original declaration was lodged, have been 
presented to the same customs office: and  
(ii) have been declared for the same customs procedure as that 
originally intended.  
The customs authorities may allow the time limit referred to above 
to be exceeded in duly substantiated exceptional cases;  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 157
 
1b. in the case of mail order goods which are returned, the customs 
authorities shall invalidate the declarations of release for free circu ­
lation if a request to that effect is made within three months of the date of acceptance of the declaration, provided that the goods have been exported to the original supplier's address or to another address indicated by the said supplier;
 
▼M20  
1c. where a retroactive authorisation is granted in accordance with:  
— Article 294 for release for free circulation with a favourable 
tariff treatment or at a reduced or zero rate of duty on account of the end-use of the goods, or
 
— Article 508 for a customs procedure with economic impact;  
▼B 
2. where the goods have been declared for export or for the outward 
processing procedure, the declaration shall be invalidated provided that:
 
(a) in the case of goods which are subject to export duty, to an 
application for the repayment of import duty, to refunds or other export amounts or to other special measures on export:
 
— the declarant provides the customs office of export with 
evidence that the goods have not left the customs territory of the Community,
 
— the declarant returns to the said office all copies of the 
customs declaration, together with any other documents issued to him on acceptance of the declaration,
 
— the declarant provides the customs office of export with 
evidence that any refunds and other amounts granted on the strength of the export declaration for the goods in question have been repaid or that the necessary measures have been taken by the departments concerned to ensure that they are not paid, and
 
— the declarant, in accordance with the provisions in force, 
complies with any other obligations laid down by the customs office of export to regularize the position of the goods.
 
Invalidation of the declaration shall entail cancellation of any 
adjustments made on an export licence or advance-fixing certificate presented in support of the declaration.
 
Where the goods declared for export are required to leave the 
customs territory of the Community by a specified time limit, failure to comply with that time limit shall entail invalidation of the relevant declaration;  ▼
M12  1993R2454 — EN — 05.12.2014 — 022.001 — 158
 
(b) in the case of other goods, the customs office of export has been 
informed, in accordance with Article 792a(1), or considers, in accordance with Article 796e(2), that the goods declared have not left the customs territory of the Community;  
▼
B 
3. in so far as the re-export of the goods entails the lodging of a 
declaration, (2) above shall apply  mutatis mutandis ; 
4. where Community goods have been placed under the customs ware ­
housing procedure within the meaning of Article 98 (1) (b) of the Code, invalidation of the declaration of entry for that procedure may be requested and effected provided that the measures provided for in 
the relevant legislation in the event of failure to comply with the 
treatment or use prescribed have been taken.
 
If, on the expiry of the period laid down for the goods to remain 
under the customs warehousing procedure, no application has been made for their assignment to a treatment or use provided for in the relevant legislation, the customs authorities shall take the measures provided for in that legislation.  
▼
M1 
Article 252  
Where the customs authorities sell Community goods in accordance 
with point (b) of Article 75 of the code, this shall be done in accordance with the procedures in force in the Member States.  
▼
B 
TITLE IX  
SIMPLIFIED PROCEDURES  
▼M1 
CHAPTER 1  
General provisions  
▼M32  
S e c t i o n 1  
General 
▼B 
Article 253  
1. The procedure for incomplete declarations shall allow the customs 
authorities to accept, in a duly justified case, a declaration which does not contain all the particulars required, or which is not accompanied by all documents necessary for the customs procedure in question.
 
2. The simplified declaration procedure shall enable goods to be entered 
for the customs procedure in question on presentation of a simplified declaration with subsequent presentation of a supplementary declaration which may be of a general, periodic or  ►
C3 recapitulative ◄ nature, as 
appropriate.  ▼M33  1993R2454 — EN — 05.12.2014 — 022.001 — 159
 
3. The local clearance procedure shall enable the entry of goods for 
the customs procedure in question to be carried out at the premises of the person concerned or at other places designated or approved by the customs authorities.  
▼
M32  
4. Any person may apply for an authorisation for the simplified 
declaration or the local clearance procedure, to be granted to himself for his own use or for use as a representative, provided satisfactory records and procedures are in place allowing the authorising customs authority to identify the persons represented and to perform appropriate customs controls.
 
Such application may also concern an integrated authorisation without 
prejudice to Article 64 of the Code.  
5. The use of the simplified declaration or the local clearance 
procedure is conditional on the provision of a guarantee for import duties and other charges.
 
6. The holder of the authorisation shall comply with the conditions 
and criteria laid down in this Chapter and the obligations resulting from the authorisation, without prejudice to the obligations of the declarant, and the rules governing the incurrence of a customs debt.
 
7. The holder of the authorisation shall inform the authorising 
customs authority of all factors arising after the authorisation is 
granted which may influence its continuation or content.  
8. A reassessment of an authorisation for the simplified declaration or 
the local clearance procedure shall be carried out by the authorising customs authority in the following cases:
 
(a) major changes to the relevant Community legislation;  
(b) reasonable indication that the relevant conditions are no longer met 
by the authorisation holder.  
In the case of an authorisation for the simplified declaration or the local 
clearance procedure issued to an applicant established for less than three years, close monitoring shall take place during the first year after issue.
 
▼M1 
Article 253a  
Where a simplified procedure is applied using data-processing systems 
to produce customs declarations or using a data-processing technique, the provisions referred to in Articles 199 (2) and (3), 222, 223 and 224 shall apply  mutatis mutandis . 
▼
M32  
The use of the simplified declaration or the local clearance procedure 
shall be conditional on the lodging of electronic customs declarations and notifications.
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 160
 
However, in cases where the customs authorities’ or the economic 
operators’ computerised systems are not in place for the lodgement or receipt of simplified customs declarations or local clearance notifications using a data-processing technique, the customs authorities may accept other forms of declarations and notifications as prescribed by them, provided effective risk analysis is carried out.
 
▼M32  
S e c t i o n 2  
Granting, suspension, revocation of authorisations for the simplified 
declaration or the local clearance procedure  
Article 253b  
1. Applications for authorisation of the simplified declaration or the 
local clearance procedure shall be made using the model application form set out in Annex 67 or the corresponding electronic format.
 
2. Where the authorising customs authority establishes that the appli ­
cation does not contain all the particulars required, it shall, within 30 calendar days of receipt of the application, ask the applicant to supply the relevant information, stating the grounds for its request.
 
3. The application shall not be accepted if:  
(a) it does not comply with paragraph 1;  
(b) it has not been submitted to the competent customs authorities;  
(c) the applicant has been convicted of a serious criminal offence linked 
to the economic activity of the applicant;  
(d) the applicant is subject to bankruptcy proceedings at the time of the 
submission of the application.  
4. Before granting an authorisation for the simplified declaration or 
the local clearance procedure the customs authorities shall audit the applicant's records, unless the results of a previous audit can be used.
 
Article 253c  
1. Authorisation for the simplified declaration procedure shall be 
granted provided that the conditions and criteria laid down in Article 14h, with the exception of paragraph 1(c), in points (d), (e) and (g) of Article 14i and in Article 14j are fulfilled.
 
Authorisation for the local clearance procedure shall be granted 
provided that the conditions and criteria laid down in Article 14h, with the exception of paragraph 1(c), in Article 14i and in Article 14j are fulfilled.  ▼
M38  1993R2454 — EN — 05.12.2014 — 022.001 — 161
 
For the granting of the authorisations referred to in the first and second 
subparagraphs, the customs authorities shall apply Article 14a(2) and use the authorisation form set out in Annex 67.
 
2. Where the applicant holds an AEO certificate referred to in point 
(a) or (c) of Article 14a(1), the conditions and criteria referred to in paragraph 1 of this Article are deemed to be fulfilled.
 
Article 253d  
1. An authorisation for the simplified declaration or the local 
clearance procedure shall be suspended by the authorising customs authority where:
 
(a) non-compliance with the conditions and criteria referred to in 
Article 253c(1) has been detected;  
(b) the customs authorities have sufficient reason to believe that an act, 
which gives rise to criminal court proceedings and is linked to an infringement of the customs rules, has been perpetrated by the holder of the authorisation or another person referred to in points (a), (b) or (d) of Article 14h(1).
 
However, in the case referred to in point (b) of the first subparagraph of 
this Article, the authorising customs authority may decide not to suspend an authorisation for the simplified declaration or the local clearance procedure if it considers an infringement to be of negligible importance in relation to the number or size of the customs related operations and not to create doubts concerning the good faith of the holder of the authorisation.
 
Before taking a decision, the authorising customs authority shall 
communicate its findings to the holder of the authorisation. The 
holder of the authorisation shall be entitled to regularise the situation and/or express his point of view within 30 calendar days starting from the date of communication.
 
2. If the holder of the authorisation does not regularise the situation 
referred to in point (a) of the first subparagraph of paragraph 1 within the period of 30 calendar days the authorising customs authority shall notify the holder of the authorisation that the authorisation for the simplified declaration or local clearance procedure is suspended for a period of 30 calendar days to enable the holder of the authorisation to take the required measures to regularise the situation.
 
3. In the cases referred to in point (b) of the first subparagraph of 
paragraph 1, the authorising customs authority shall suspend the auth ­
orisation until the end of the court proceedings. It shall notify the holder 
of the authorisation to that effect.  
4. Where the holder of the authorisation has been unable to regu ­
larise the situation within 30 calendar days but can provide evidence that the conditions can be met if the suspension period is extended, the authorising customs authority shall suspend the authorisation for the simplified declaration or the local clearance procedure for a further 30 calendar days.  ▼
M32  1993R2454 — EN — 05.12.2014 — 022.001 — 162
 
5. The suspension of an authorisation shall not affect any customs 
procedure that has already begun before the date of suspension but has not yet been completed.
 
Article 253e  
1. When the holder of the authorisation has, to the satisfaction of the 
authorising customs authority, taken the necessary measures to comply with the conditions and criteria that have to be met in the authorisation for the simplified declaration or the local clearance procedure, the auth ­
orising customs authority shall withdraw the suspension and inform the holder of the authorisation. The suspension may be withdrawn before the expiry of the time limit laid down in Article 253d(2) or (4).
 
2. If the holder of the authorisation fails to take the necessary 
measures within the suspension period provided for in Article 253d(2) or (4), Article 253g shall apply.
 
Article 253f  
1. Where a holder of an authorisation is temporarily unable to meet 
any of the conditions and criteria laid down for an authorisation for the simplified declaration or the local clearance procedure, he may request a suspension of the authorisation. In such cases, the holder of an auth ­
orisation shall notify the authorising customs authority, specifying the 
date when he will be able to meet the conditions and criteria again. He shall also notify the authorising customs authority of any planned measures and their timescale.
 
2. If the holder of the authorisation fails to regularise the situation 
within the period set out in his notification, the authorising customs authority may grant a reasonable extension, provided that the holder of the authorisation has acted in good faith.
 
Article 253g  
Without prejudice to Article 9 of the Code and Article 4 of this Regu ­
lation, an authorisation for the simplified declaration or local clearance procedure shall be revoked by the authorising customs authority in the following cases:
 
(a) where the holder of the authorisation fails to regularise the situation 
referred to in Articles 253d(2) and 253f(1);  
(b) where serious or repeated infringements related to the customs rules 
have been committed by the holder of the authorisation or other persons referred to in points (a), (b) or (d) of Article 14h(1) and there is no further right of appeal;
 
(c) upon request of the holder of the authorisation.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 163
 
However, in the case referred to in point (b) of the first subparagraph, 
the authorising customs authority may decide not to revoke the auth ­
orisation for the simplified declaration or the local clearance procedure if it considers the infringements to be of negligible importance in relation to the number or size of the customs related operations and not to create doubts concerning the good faith of the holder of the authorisation.
 
CHAPTER 1A  
Single authorisation for the simplified declaration or the local 
clearance procedure  
S e c t i o n 1  
Application procedure  
Article 253h  
1. The application for a single authorisation for the simplified 
declaration or the local clearance procedure shall be submitted to one of the customs authorities referred to in Article 14d(1) and (2).
 
However, where the authorisation for the simplified declaration or the 
local clearance procedure is requested in the context of, or following, an application for a single authorisation for end-use or for a customs procedure with economic impact, Article 292(5) and (6) or Articles 500 and 501 shall apply.
 
2. If a part of the relevant records and documentation is kept in a 
Member State other than the Member State of application, the applicant 
shall duly complete boxes 5a, 5b and 7 of the application form of which 
the model is set out in Annex 67.  
3. The applicant shall provide a readily accessible central point or 
nominate a contact person within the administration of the applicant in the Member State of application, in order to make available to the customs authorities all of the information necessary for proving compliance with the requirements for granting the single authorisation.
 
4. Applicants shall, to the extent possible, submit necessary data to 
the customs authorities by electronic means.  
5. Until the introduction of an electronic data exchange system 
between the Member States involved, which is necessary for the purposes of the relevant customs procedure, the authorising customs authority may reject applications made under paragraph 1 if the single authorisation would create a disproportionate administrative charge.  ▼
M32  1993R2454 — EN — 05.12.2014 — 022.001 — 164
 
Article 253i  
1. Member States shall communicate to the Commission a list of 
customs authorities referred to in Article 253h(1), to which applications have to be made and any subsequent changes thereto. The Commission shall make such information available on the Internet. These authorities shall act as the authorising customs authorities of single authorisations for the simplified declaration and the local clearance procedure.
 
2. Member States shall nominate a central office responsible for the 
information exchange between Member States and between Member States and the Commission, and shall communicate that office to the Commission.
 
S e c t i o n 2  
Issuing procedure  
Article 253j  
1. Where a single authorisation for the simplified declaration or the 
local clearance procedure is applied for, the authorising customs authority shall make available the following information to the other customs authorities concerned:
 
(a) the application;  
(b) the draft authorisation;  
(c) all necessary information for granting the authorisation.  
It shall be made available using the communication system referred to 
in Article 253m once this system is available.  
2. The information referred to in points (a), (b) and (c) of paragraph 
1 shall be made available by the authorising customs authority within the following time limits:
 
(a) 30 calendar days, if the applicant has been previously granted the 
simplified declaration or the local clearance procedure or an AEO certificate referred to in point (a) or (c) of Article 14a(1);
 
(b) 90 calendar days in all other cases.  
Where the authorising customs authority is unable to meet those time 
limits, it may extend them by 30 calendar days. In such cases, the authorising customs authority shall, before the expiry of those time limits, inform the applicant of the reasons for the extension.
 
The time limit shall run from the date on which the authorising customs 
authority receives all the necessary information referred to in points (a), (b) and (c) of paragraph 1. The authorising customs authority shall inform the applicant that the application has been accepted and the date from which the time limit will run.  ▼
M32  1993R2454 — EN — 05.12.2014 — 022.001 — 165
 
3. Until 31 December 2009, the maximum periods of 30 or 90 
calendar days provided for in the first subparagraph of paragraph 2 shall be replaced by 90 or 210 calendar days.
 
Article 253k  
1. The authorising customs authority of the Member State where the 
application has been made and the customs authorities of the other Member States involved in the single authorisation applied for shall cooperate in the setting up of the operational and reporting require ­
ments, including a control plan for the supervision of the customs procedure operated under the single authorisation. However, the data to be exchanged for the purposes of the customs procedure(s) between the customs authorities concerned shall not exceed that laid down in Annex 30A.
 
2. The customs authorities of the other Member States concerned by 
the single authorisation applied for shall notify the authorising customs 
authority of any objections within 30 calendar days of the date on which the draft authorisation was received. If additional time is needed for this notification, the authorising customs authority shall be informed as soon as possible and in any event within this time limit. This additional time limit may be extended by no more than 30 calendar days. Where an extension is agreed, the authorising customs authority shall communicate the extension of the time limit to the applicant.
 
Where objections are notified and no agreement between the customs 
authorities is reached within that period, the application shall be rejected to the extent to which objections were raised.
 
If the customs authority consulted fails to respond within the time 
limit(s) laid down in the first subparagraph, the authorising customs authority may assume that no objections exist with regard to issuing such authorisation, while the responsibility remains with the customs 
authority consulted.
 
3. Before the partial or complete rejection of an application, the 
authorising customs authority shall communicate the reasons on which they intend to base their decision to the applicant, who shall be given the opportunity to express his point of view within 30 calendar days from the date on which the communication was made.
 
Article 253l  
1. Where a single authorisation is applied for by an applicant who 
holds an AEO certificate referred to in point (a) or (c) of Article 14a(1), the authorisation shall be granted when the necessary exchange of information has been arranged between:
 
(a) the applicant and the authorising customs authority;  
(b) the authorising authority and the other customs authorities 
concerned by the single authorisation applied for.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 166
 
In cases where the applicant does not hold an AEO certificate referred 
to in point (a) or (c) of Article 14a(1), the authorisation shall be granted where the authorising customs authority is satisfied that the applicant will be able to meet the conditions and criteria for the authorisation laid down or referred to in Articles 253, 253a and 253c, and when the necessary exchange of information referred to in the first subparagraph of this paragraph has been arranged.
 
2. The authorising customs authority shall, after receiving consent or 
no reasoned objections from the other customs authorities concerned, issue the authorisation in accordance with the authorisation form laid down in Annex 67, within 30 calendar days following the expiry of the periods laid down in Article 253k(2) or (3).
 
The authorising customs authority shall make the authorisation available 
to the customs authorities in the participating Member States, using the information and communication system referred to in Article 253m once it is available.
 
3. Single authorisations for the simplified declaration and the local 
clearance procedure shall be recognised in all Member States detailed in box 10 or box 11, or in both of them, of the authorisation as applicable.
 
S e c t i o n 3  
Information exchange  
Article 253m  
1. An electronic information and communication system, defined by 
the Commission and the customs authorities in agreement with each other, shall be used, once it is available, for the information and communication process between the customs authorities and to inform the Commission and economic operators. The information provided to economic operators shall be limited to the non-confidential data defined in Title II, point 16, of the Explanatory Notes to the application form for simplified procedures set out in Annex 67.
 
2. The Commission and the customs authorities shall, using the 
system referred to in paragraph 1, exchange, store, and have access to the following information:
 
(a) the data of the applications;  
(b) the information required for the issuing process;  
(c) the single authorisations issued for the procedures referred to in 
Article 1(13) and (14) and, where applicable, their amendment, suspension and revocation;
 
(d) the results of a reassessment in accordance with Article 253(8).  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 167
 
3. The Commission and the Member States may disclose to the 
public, via the Internet, the list of single authorisations, as well as the non-confidential data defined in Title II, point 16, of the Explanatory Notes to the application form for simplified procedures set out in Annex 67 with prior agreement of the authorisation holder. The list shall be updated.  
▼
B 
CHAPTER 2  
Declarations for release for free circulation  
S e c t i o n 1  
Incomplete declarations 
▼M29  
Article 254  
If the declarant so requests, the customs authorities may accept declar ­
ations for release for free circulation which do not contain all the particulars set out in Annex 37.
 
However, those declarations shall contain at least the particulars for an 
incomplete declaration set out in Annex 30A.  
▼B 
Article 255  
1. Declarations for release for free circulation which the customs 
authorities may accept at the declarant's request without their being accompanied by certain of the necessary supporting documents shall be accompanied at least by those documents which must be produced before the goods declared can be released for free circulation.
 
2. By way of derogation from paragraph 1, a declaration not accom ­
panied by one or more of the documents required before the goods can be released for free circulation may be accepted once it is established to the satisfaction of the customs authorities that:
 
(a) the document concerned exists and is valid;  
(b) it could not be annexed to the declaration for reasons beyond the 
declarant's control;  
(c) any delay in accepting the declaration would prevent the release of 
the goods for free circulation or make them liable to a higher rate of duty.
 
Data relating to missing documents shall in all cases be indicated in the 
declaration.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 168
 
Article 256  
1. The period allowed by the customs authorities to the declarant for 
the communication of particulars or production of documents missing at the time when the declaration was accepted may not exceed one month from the date of such acceptance.  
▼
M22  
In the case of a document required for the application of a reduced or 
zero rate of import duty, where the customs authorities have good reason to believe that the goods covered by the incomplete declaration may qualify for such reduced or zero rate of duty, a period longer than that provided for in the first subparagraph may, at the declarant's request, be granted for the production of the document, if justified in the circumstances. That period may not exceed four months from the date of acceptance of the declaration. It cannot be extended.  
▼
B 
Where the missing particulars to be communicated or documents to be 
supplied concern customs value, the customs authorities may, where this proves absolutely necessary, set a longer time limit or extend the period previously set. The total period allowed shall take account of the prescribed periods in force.  
▼
M12  
2. Where a reduced or zero rate of import duty is applicable to goods 
released for free circulation within tariff quotas or, provided that the levying of normal import duties is not re-introduced, within tariff ceilings or other preferential tariff measures, the benefit of the tariff quota or preferential tariff measure shall only be granted after presen ­
tation to the customs authorities of the document on which the granting of the reduced or zero rate is conditional. The document must in any case be presented:
 
— before the tariff quota has been exhausted, or  
— in other cases, before the date on which a Community measure 
re-introduces the levying of normal import duties.  
▼B 
3. Subject to paragraphs 1 and 2, the document on whose presen ­
tation the granting of the reduced or zero rate of import duty is conditional may be produced after the expiry date of the period for 
which the reduced or zero rate was set, provided the declaration in 
respect of the goods in question was accepted before that date.
 
Article 257  
1. The customs authorities' acceptance of an incomplete declaration 
shall not prevent or delay the release of the goods thus declared, unless other grounds exist for so doing. Without prejudice to the provisions of Article 248, release shall take place in accordance with the conditions laid down in paragraphs 2 to 5 below.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 169
 
2. Where the late production of particulars or of a supporting 
document missing at the time when a declaration is accepted cannot affect the amount of duties to which the goods covered by the said declaration are liable, the customs authorities shall immediately enter in the accounts the sum payable, calculated in the usual manner.
 
3. Where, pursuant to Article 254, a declaration contains a 
provisional indication of value, the customs authorities shall:  
— enter immediately in the accounts the amount of duties determined 
on the basis of this indication,  
— require, if necessary, the lodging of a security adequate to cover the 
difference between that amount and the amount to which the goods may ultimately be liable.
 
4. Where, in circumstances other than those referred to in paragraph 
3, the late production of particulars or of a supporting document missing at the time when a declaration is accepted may affect the amount of duties to which the goods covered by the said declaration are liable:
 
(a) if late production of any missing particulars or document may lead 
to the application of duty at a reduced rate, the customs authorities shall:
 
— immediately enter in the accounts the import duties payable at 
the reduced rate,  
— require the lodging of a security covering the difference between 
that sum and the sum which would be payable were the import duties on the goods in question calculated at the normal rate;
 
(b) if the late production of any missing particulars or document may 
lead to admission of the goods with total relief from duties, the customs authorities shall require the lodging of a security covering the amount which would be payable were the duties charged at the normal rate.
 
5. Without prejudice to any subsequent changes which may arise, 
particularly as a result of the final determination of the customs value, the declarant shall have the option, instead of lodging a security, of requesting the immediate entry in the accounts:
 
— where the second indent of paragraph 3 or the second indent of 
paragraph 4 (a) applies, of the amount of duties to which the goods may ultimately be liable, or
 
— where paragraph 4 (b) applies, of the amount of duties calculated at 
the normal rate.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 170
 
Article 258  
If, at the expiry of the period referred to in Article 256, the declarant 
has not supplied the details necessary for the final determination of the customs value of the goods, or has failed to provide the missing particulars or documents, the customs authorities shall immediately enter in the accounts as duties to which the goods in question are subject the amount of the security provided in accordance with the provisions of the second indent of Article 257 (3), the second indent of Article 257 (4) (a) or Article 257 (4) (b).
 
Article 259  
An incomplete declaration accepted under the conditions set out in 
Articles 254 to 257 may be either completed by the declarant or, by agreement with the customs authorities, replaced by another declaration which complies with the conditions laid down in Article 62 of the Code.
 
In both cases, the operative date for the fixing of any duties and the 
application of other provisions governing the release of goods for free circulation shall be the date of acceptance of the incomplete declaration.
 
S e c t i o n 2  
Simplified declaration procedure  
Article 260  
1. ►M32  An applicant ◄ shall, upon written request containing all 
the necessary information, be authorized in accordance with the conditions and in the manner laid down in Articles 261 and 262, to 
make the declaration for release for free circulation in a simplified form 
when goods are presented to customs.  
▼
M29  
2. Such simplified declaration shall contain at least the particulars for 
a simplified import declaration set out in Annex 30A.  
▼B 
3. Where circumstances permit, the customs authorities may allow 
the request for release for free circulation referred to in the second indent of paragraph 2 to be replaced by a general request in respect of release operations to take place over a given period. A reference to the authorization granted in response to such general request shall be entered on the commercial or administrative document presented pursuant to paragraph 1.
 
4. The simplified declaration shall be accompanied by all documents 
the production of which may be required to secure the release of the 
goods for free circulation. Article 255 (2) shall apply.  
5. This Article shall be without prejudice to Article 278.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 171
 
Article 261  
▼M38  
1. Authorisation to use the simplified declaration procedure shall be 
granted to the applicant if the conditions and criteria referred to in Articles 253, 253a, 253b and 253c are fulfilled.  
▼
M32  
2. Where the applicant holds an AEO certificate referred to in point 
(a) or (c) of Article 14a(1), the authorising customs authority shall grant the authorisation when the necessary exchange of information has been arranged between the applicant and the authorising customs authority. 
All the conditions and criteria referred to in paragraph 1 of this Article 
shall be deemed to be met.  
▼
B 
Article 262  
▼M29  
1. The authorisation referred to in Article 260 shall contain the 
following particulars:  
(a) the customs office(s) competent to accept simplified declarations;  
(b) the goods to which it applies; and  
(c) a reference to the guarantee to be provided by the person concerned 
to cover any customs debt which may arise.  
It shall also specify the form and content of the supplementary declar ­
ations, and shall set the time-limits within which they must be lodged with the customs authority designated for this purpose.  
▼
B 
2. The customs authorities may waive the presentation of the supple ­
mentary declaration where the simplified declaration concerns goods the value of which is below the statistical threshold laid down by the Community provisions in force and the simplified declaration already contains all the information needed for release for free circulation.
 
S e c t i o n 3  
Local clearance procedure  
Article 263  
Authorization to use the local clearance procedure shall be granted in 
accordance with the conditions and in the manner laid down in Articles 264 to 266 to any person wishing to have goods released for free circulation at his premises or at the other places referred to in Article 253 and who submits to the customs authorities a written request to this end containing all the particulars necessary for the grant of the authorization:
 
— in respect of goods subject either to the Community or common 
transit procedure and for which the person referred to above is authorized to use the simplified procedures to be carried out at the office of destination in accordance with  ►
M19  Articles 406, 
407 and 408 ◄, ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 172
 
— in respect of goods previously placed under a customs procedure 
with economic impact, without prejudice to Article 278,  
— in respect of goods which, after having been presented to customs 
pursuant to Article 40 of the Code, are consigned to those premises or places in accordance with a transit procedure other than that referred to in the first indent,
 
— in respect of goods which are brought into the customs territory of 
the Community with an exemption from the requirement that they be presented to customs, pursuant to Article 41 (b) of the Code.  
▼
M32  
Article 264  
▼M38  
1. Authorisation to use the local clearance procedure shall be granted 
to the applicant if the conditions and criteria referred to in Articles 253, 253a, 253b and 253c are fulfilled.  
▼
M32  
2. Where the applicant holds an AEO certificate referred to in point 
(a) or (c) of Article 14a(1), the authorising customs authority shall grant the authorisation when the necessary exchange of information has been arranged between the applicant and the authorising customs authority. All the conditions and criteria referred to in paragraph 1 of this Article shall be deemed to be met.
 
__________  
▼B 
Article 266  
▼M4 
1. To enable the customs authorities to satisfy themselves as to the 
proper conduct of operations, the holder of the authorization referred to 
in Article 263 shall:  
(a) in the cases referred to in the first and third indents of Article 263:  
(i) where the goods are released for free circulation upon their 
arrival at the place designated for that purpose:  
— duly notify the customs authorities of such arrival in the 
form and the manner specified by them, for the purpose of obtaining release of the goods, and
 
— enter the goods in his records;  
(ii) where release for free circulation is preceded by temporary 
storage of the goods within the meaning of Article 50 of the Code at the same place, before expiry of the time-limit set under Article 49 of the Code:
 
— duly notify the customs authorities, in the form and the 
manner specified by them, of his desire to have the goods released for free circulation, for the purpose of obtaining release of the goods, and  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 173
 
— enter the goods in his records;  
(b) in the cases referred to in the second indent of Article 263:  
— duly notify the customs authorities, in the form and the manner 
specified by them, of his desire to have the goods released for free circulation, for the purpose of obtaining release of the goods, and
 
— enter the goods in his records.  
The notification referred to in the first indent shall not be required 
where the goods to be released for free circulation have already been placed under the customs warehousing procedure in a type D warehouse;
 
(c) in the cases referred to in the fourth indent of Article 263, upon 
arrival of the goods at the place designated for that purpose:  
— enter the goods in his records;  
(d) make available to the customs authorities, from the time of the entry 
in the records referred to in points (a), (b) and (c), all documents, the production of which is required for the application of the provisions governing release for free circulation.  
▼
B 
2. On condition that checks on the proper conduct of operations are 
not thereby affected, the customs authorities may:  
▼M4 
(a) permit the notification referred to in points (a) and (b) of paragraph 
1 to be effected as soon as the arrival of the goods becomes 
imminent;  
▼B 
(b) in certain special circumstances, where the nature of the goods in 
question and the rapid turnover so warrant, exempt the holder of the authorization from the requirement to notify the competent customs office of each arrival of goods, provided that he supplies the said office with all the information it considers necessary to enable it to 
exercise its right to examine the goods should the need arise.
 
In this case, entry of the goods in the records of the person 
concerned shall be equivalent to release.  
▼M29  
3. The entry in the records referred to in points (a), (b) and (c) of 
paragraph 1 may be replaced by any other formality offering similar guar ­
antees requested by the customs authorities. This entry shall indicate the date on which it is made and contain at least the particulars for a declaration under the local clearance procedure set out in Annex 30A.  ▼
M4 1993R2454 — EN — 05.12.2014 — 022.001 — 174
 
Article 267  
The authorization referred to in Article 263 shall lay down the specific 
rules for the operation of the procedure and in particular shall stipulate:  
— the goods to which it applies,  
— the form of the obligations referred to in Article 266 and the 
reference to the guarantee to be provided by the person concerned,  
— the time of release of the goods,  
— the time limit within which the supplementary declaration must be 
lodged with the competent customs office designated for that purpose,
 
— the conditions under which goods are to be covered by general, 
periodic or recapitulative declarations, as appropriate.  
CHAPTER 3  
Declarations for a customs procedure with economic impact  
S e c t i o n 1  
Entry for a customs procedure with economic impact  
S u b s e c t i o n 1  
Entry for the customs warehousing procedure  
A. Incomplete declarations  
Article 268  
▼M29  
1. If the declarant so requests the customs office of entry may accept 
declarations for the customs warehousing procedure which do not contain all the particulars set out in Annex 37.
 
However, those declarations shall contain at least the particulars for an 
incomplete declaration set out in Annex 30A.  
▼B 
2. Articles 255, 256 and 259 shall apply  mutatis mutandis . 
3. This Article shall not apply to declarations for the procedure for the 
Community agricultural products referred to in  ►M20  Article 524 ◄. 
B. Simplified declaration procedure  
Article 269  
▼M38  
1. Authorisation to use the simplified declaration procedure shall be 
granted to the applicant if the conditions and criteria referred to in Articles 253, 253a, 253b, 253c and 270 are fulfilled.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 175
 
2. Where this procedure is applied in a type D warehouse the 
simplified declaration shall also include the nature of the goods concerned, in sufficient detail to permit their immediate and unambiguous classification, and their customs value.  
▼
M1 
3. The procedure referred to in paragraph 1 shall not apply to Type F 
warehouses nor to the entry for the procedure of the Community agri ­
cultural products referred to in  ►M20  Article 524 ◄ in any type of 
warehouse.  
▼M24  
4. The procedure referred to in the second indent of paragraph 1 shall 
apply to Type B warehouses except that it shall not be possible to use a commercial document. Where the administrative document does not contain all the particulars shown in Annex 37, Title I(B), these should be supplied on the accompanying application.
 
▼B 
Article 270  
1. The application referred to in Article 269 (1) shall be made in 
writing and contain all the particulars necessary for the grant of the authorization.
 
Where circumstances permit, the application referred to in Article 269 
(1) may be replaced by a general request in respect of operations to take place over a given period.
 
In this case the application shall be made under the conditions laid 
down in  ►M20  Articles 497, 498 and 499 ◄ and shall be submitted 
with the application to operate the customs warehouse or as a modifi ­
cation to the initial authorization, to the customs authority which issued 
the authorization for the procedure.  
▼M32  __________  
5. Where the applicant holds an AEO certificate referred to in point 
(a) or (c) of Article 14a(1), the authorising customs authority shall grant the authorisation when the necessary exchange of information has been arranged between the applicant and the authorising customs authority. All conditions and criteria referred to in paragraph 1 of this Article shall be deemed to be met.
 
▼M29  
Article 271  
The authorisation referred to in Article 269(1) shall lay down the 
specific rules for the operation of the procedure, including the customs office(s) of entry for the procedure.
 
It shall not be necessary to provide a supplementary declaration.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 176
 
C. Local clearance procedure  
Article 272  
▼M38  
1. Authorisation to use the local clearance procedure shall be granted 
to the applicant if the conditions and criteria referred to in paragraph 2 and Articles 253, 253a, 253b, 253c and 274 are fulfilled.
 
▼M6 
2. The local clearance procedure shall not apply to type B and F 
warehouses nor to the entry of the Community agricultural products referred to in  ►
M20  Article 524 ◄ for the procedure in any type of 
warehouse.  
3. Article 270 shall apply  mutatis mutandis . 
▼B 
Article 273  
1. In order to allow the customs authorities to ensure the proper 
conduct of operations, the holder of by the authorization shall, upon arrival of the goods at the place designated for that purpose:
 
(a) duly notify such arrival to the supervising office in the form and 
manner specified by it;  
(b) to make entries in the stock records;  
(c) keep at the disposal of the supervising office all documents 
concerning the entry of the goods for the procedure.  
The entry in the stock records referred to in (b) shall contain at least 
some of the particulars used to identify the goods commercially, including their quantity.
 
2. Article 266 (2) shall apply.  
Article 274  
The authorization referred to in Article 272 (1) shall lay down the 
specific rules for the operation of the procedure and shall specify in particular:
 
— the goods to which it applies,  
— the form of the obligations referred to in Article 273,  
— the time of release of the goods.  
A supplementary declaration need not be required.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 177
 
S u b s e c t i o n 2  
Entry for the inward processing, processing under customs control or 
temporary importation procedures  
A. Incomplete declarations  
Article 275  
▼M29  
1. If the declarant so requests the customs office of entry may accept 
declarations for placing goods under a customs procedure with economic impact other than outward processing or customs warehousing which do not contain all the particulars set out in Annex 37 or which are not accompanied by certain documents referred to in Article 220.
 
However, those declarations shall contain at least the particulars for an 
incomplete declaration set out in Annex 30A.  
▼B 
2. Articles 255, 256 and 259 shall apply  mutatis mutandis . 
3. In cases of entry for the inward processing procedure, drawback 
system, Articles 257 and 258 shall also apply  mutatis mutandis . 
B. Simplified declaration and local clearance procedures  
Article 276  
The provisions of Articles 260 to 267 and of Article 270 shall apply  
mutatis mutandis  to goods declared for the customs procedures with 
economic impact covered by this subsection.  
S u b s e c t i o n 3  
Goods declared for the outward processing procedure  
Article 277  
The provisions of Articles 279 to 289 applying to goods declared for 
export shall apply  mutatis mutandis  to goods declared for export under 
the outward processing procedure.  
▼M20  
S u b s e c t i o n 4  
Common provisions  
Article 277a  
Where two or more authorisations concerning customs procedures with 
economic impact are granted to the same person, and one procedure is discharged by the entry for another procedure using the local clearance procedure, a supplementary declaration need not be required.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 178
 
S e c t i o n 2  
Discharge of a customs procedure with economic impact  
Article 278  
1. In cases of discharge of a customs procedure with economic 
impact other than the outward processing and customs warehousing procedures, the simplified procedures for release for free circulation, export and re-exportation may be applied. In the case of re-exportation, the provisions of Articles 279 to 289 shall apply  
mutatis mutandis .
 
2. The simplified procedures referred to in Articles 254 to 267 may 
be applied to release of goods for free circulation under the outward processing procedure.
 
3. In cases of discharge of the customs warehousing procedure, the 
simplified procedures for release for free circulation, export or re-export may be applied.
 
However:  
(a) for goods entered for the procedure in a type F warehouse no 
simplified procedure may be authorized;  
(b) for goods entered for the procedure in a type B warehouse only 
incomplete declarations and the simplified declaration procedure shall apply;
 
(c) issue of an authorization for a type D warehouse shall entail the 
automatic application of the local clearance procedure for release for free circulation.
 
However, in cases where the person concerned wishes to benefit 
from application of items of charge which cannot be checked without a physical examination of the goods, this procedure may 
not be applied. In this case, other procedures involving presentation 
of the goods to customs may be used;  
▼
M20  
(d) no simplified procedure shall apply for Community agricultural 
goods referred to in Article 524 entered for the customs ware ­
housing procedure.  
▼B 
CHAPTER 4  
Export declarations  
▼M38  
Article 279  
The export formalities provided for in Articles 786 to 796e may be 
simplified in accordance with this Chapter.  
▼B 
S e c t i o n 1  
Incomplete declarations 
▼M29  
Article 280  
1. If the declarant so requests, the customs office of export may 
accept export declarations which do not contain all the particulars set out in Annex 37.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 179
 
However, those declarations shall contain at least the particulars for an 
incomplete declaration set out in Annex 30A.  
Where the goods are liable for export duties or subject to any other 
measures provided for under the common agricultural policy, the export 
declarations shall contain all the information required for the application 
of such duties or measures.  
2. Articles 255 to 259 shall apply  mutatis mutandis  to export declar ­
ations.  
Article 281  
1. Where Article 789 applies, the supplementary declaration may be 
lodged at the customs office responsible for the place where the exporter is established.
 
2. Where the subcontractor is established in a Member State other 
than that where the exporter is established, paragraph 1 shall only apply where the required data is exchanged electronically in accordance with Article 4d.
 
3. The incomplete export declaration shall specify the customs office 
where the supplementary declaration shall be lodged. The customs office which receives the incomplete export declaration shall communicate the particulars of the incomplete export declaration to the customs office where the supplementary declaration is to be lodged as provided for in paragraph 1.
 
4. In the cases referred to in paragraph 2, the customs office which 
has received the supplementary declaration shall immediately 
communicate the particulars of the supplementary declaration to the 
customs office where the incomplete export declaration has been lodged.  
▼
B 
S e c t i o n 2  
Simplified declaration procedure  
Article 282  
▼M38  
1. Authorisation to use the simplified declaration procedure shall be 
granted according to the conditions and in the manner laid down in Articles 253, 253a, 253b, 253c, 261(2) and,  mutatis mutandis , 
Article 262.
 
▼M29  
2. The simplified declaration shall contain at least the particulars for 
a simplified declaration set out in Annex 30A.  
Articles 255 to 259 shall apply  mutatis mutandis . 
▼B 
S e c t i o n 3  
Local clearance procedure 
▼M38  
Article 283  
Authorisation to use the local clearance procedure shall be granted 
according to the conditions and in the manner laid down in Articles 253, 
253a, 253b and 253c to any person, hereinafter referred to as an ‘approved exporter’, wishing to carry out export procedures at his premises or at the other places designated or approved by the customs authorities.
 ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 180
 
__________  
▼M29  
Article 285  
1. The approved exporter shall, before removal of the goods from the 
places referred to in Article 283, fulfil the following obligations:  
(a) duly inform the customs office of export of such removal by 
lodging a simplified export declaration, as referred to in Article 282;  
(b) make available to the customs authorities any documents required 
for the export of the goods.  
2. The approved exporter may lodge a complete export declaration in 
place of the simplified export declaration. In this case, the requirement for a supplementary declaration, laid down in Article 76(2) of the Code, 
shall be waived.
 
Article 285a  
1. The customs authorities may exempt the approved exporter from 
the requirement to lodge a simplified export declaration at the customs office of export for each removal of goods. This exemption shall be granted only if the approved exporter fulfils the following conditions:
 
(a) the approved exporter informs the customs office of export of each 
removal, in the manner and form specified by that office;  
(b) the approved exporter supplies, or makes available, to the customs 
authorities all information they consider necessary for effective risk analysis before the removal of the goods from the places referred to in Article 283;
 
(c) the approved exporter enters the goods in his records.  
The entry referred to in point (c) of the first subparagraph may be 
replaced by any other formality, required by the customs authorities, 
which offers similar guarantees. This entry shall indicate the date on 
which it is made and the particulars necessary for the identification of the goods.  
▼
M38  
1a. In cases where Article 592a or 592d applies, the customs auth ­
orities may authorise an economic operator to enter in his records 
immediately each export operation and to report all of them to the 
authorising customs office in a supplementary declaration on a periodic basis of up to one month after the goods have left the customs territory of the Community. Such authorisation may be granted under the following conditions:
 
(a) the economic operator uses the authorisation only for goods which 
are not subject to prohibitions and restrictions;  
(b) the economic operator provides all the information to the customs 
office of export which this office considers necessary to enable it perform controls on the goods;
 
(c) in cases where the customs office of export is different from the 
customs office of exit, the customs authorities shall have agreed to the use of such an arrangement and the information referred to under point (b) is also available to the customs office of exit.
 
Where the arrangement referred to in the first subparagraph is used, 
entry of the goods in the records shall be deemed to be release for export and exit.
 ▼M38  1993R2454 — EN — 05.12.2014 — 022.001 — 181
 
2. In certain particular circumstances justified by the nature of the 
goods in question and the rapid turnover of export operations, the customs authorities may, until 30 June 2009, exempt the approved exporter from the requirements set out in points (a) and (b) of the first subparagraph of paragraph 1, provided that he supplies the customs office of export with all the information it considers necessary to enable it to exercise its right to examine the goods, should the need arise, before the exit of the goods.
 
In this case, entry of the goods in the records of the approved exporter 
shall be equivalent to release.  
Article 285b  
1. The information referred to in point (a) of the first subparagraph of 
Article 285a(1) shall be given to the customs office of export by the 
deadlines provided for in Articles 592b and 592c.  
2. The entry in the records referred to in point (c) of the first 
subparagraph of Article 285a(1) shall include the particulars for the local clearance procedure set out in Annex 30A.
 
3. The customs authorities shall ensure that the requirements of 
Articles 796a to 796e are met.  
▼B 
Article 286  
1. To check that the goods have actually left the customs territory of 
the Community, Copy No 3 of the Single Administrative Document shall be used as evidence of exit.
 
The authorization shall stipulate that Copy No 3 of the Single Adminis ­
trative Document be authenticated in advance.  
2. Prior authentication may be effected in one of the following ways:  
(a) box A may be stamped in advance with the stamp of the competent 
customs office, and signed by an official from that office;  
(b) the approved exporter may stamp the declaration using a special 
stamp conforming to the model shown in Annex 62.  
The imprint of this stamp may be preprinted on the forms where the 
printing is entrusted to a printer approved for that purpose.  
▼M29  
3. Before the departure of the goods the approved exporter shall fulfil 
the following requirements:  
(a) carry out the procedures referred to in Article 285 or 285a;  
(b) indicate on any accompanying document or any other medium 
replacing it the following particulars:  
(i) the reference to the entry in his records;  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 182
 
(ii) the date on which the entry referred to in point (i) was made;  
(iii) the number of the authorisation;  
(iv) the name of the issuing customs office.  
▼B 
Article 287  
▼M29  
1. The authorisation referred to in Article 283 shall specify detailed 
rules for the operation of the procedure and in particular the following:  
(a) the goods to which it applies;  
(b) the way the conditions laid down in Article 285a(1) are to be 
fulfilled;  
(c) the way and the moment the goods are released;  
(d) the content of any accompanying document or medium replacing it 
and the means by which it is to be validated;  
(e) the procedure for presenting the supplementary declaration and the 
time limit within which it must be lodged.  
Where Articles 796a to 796e apply, the release referred to in point (c) of 
the first subparagraph shall be granted in accordance with Article 796b.  
▼B 
2. The authorization shall include an undertaking by the approved 
exporter to take all necessary measures to ensure the safekeeping of the special stamp or of the forms bearing the imprint of the stamp of the customs office of export or the imprint of the special stamp.
 
S e c t i o n 4  
Provisions common to Sections 2 and 3 
▼M32  __________  
▼B 
Article 289  
Where the whole of an export operation takes place on the territory of a 
single Member State, that Member State may, in addition to the procedures referred to in Sections 2 and 3 and while ensuring compliance with Community policies, provide for other simplifications.  
▼
M29  
However, the declarant shall make available to the customs authorities 
the necessary information for effective risk analysis and the examination of the goods before the exit of these goods.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 183
 
PART II  
CUSTOMS-APPROVED TREATMENT OR USE  
TITLE I  
RELEASE FOR FREE CIRCULATION  
CHAPTER 1  
General provisions  
Article 290  
1. Where Community goods are exported under an ATA carnet in 
conformity with Article 797, those goods may be released for free circulation on the basis of the ATA carnet.
 
2. In this case, the office where the goods are released for free 
circulation shall carry out the following formalities:  
(a) verify the information given in boxes A to G of the reimportation 
voucher;  
(b) complete the counterfoil and box H of the reimportation sheet;  
(c) retain the reimportation voucher.  
3. Where the formalities discharging a temporary export operation in 
respect of Community goods are carried out a customs office other than the office where the goods enter the customs territory of the Community, conveyance of the goods from that office to the office where the said formalities are carried out shall require no formality.  
▼
M28  
CHAPTER 1a  
Provisions concerning bananas  
Article 290a  
For the purposes of this Chapter, and of Annexes 38b and 38c, the 
following definitions shall apply:  
(a) ‘authorised weigher’ means any economic operator authorised by a 
customs office for the purpose of weighing fresh bananas;  
(b) ‘applicant's records’ means any documents related to the weighing 
of fresh bananas;  
(c) ‘net weight of fresh bananas’ means the weight of the bananas 
themselves without packing materials and packing containers of any kind;
 
(d) ‘consignment of fresh bananas’ means the consignment comprising 
the total quantity of fresh bananas loaded on a single means of transport and shipped by a single exporter to one or more consignees;  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 184
 
(e) ‘place of unloading’ means any place where a consignment of fresh 
bananas can be unloaded or removed to under a customs procedure, or in the case of containerised traffic, where the container is offloaded from the ship, or aircraft, or other principal means of transport or where the container is unpacked.
 
Article 290b  
1. Any customs office shall grant the status of authorised weigher, on 
application, to an economic operator involved in the importation, carriage, storage or handling of fresh bananas, provided that the following conditions are fulfilled:
 
(a) the applicant offers all the necessary guarantees for the proper 
conduct of the weighing;  
(b) the applicant has at his disposal appropriate weighing equipment;  
(c) the applicant’s records enable the customs authorities to carry out 
effective checks.  
The customs office shall refuse the status of authorised weigher if the 
applicant has seriously or repeatedly infringed the customs legislation.  
The authorisation shall be limited to the weighing of fresh bananas 
carried out at the place supervised by the authorising customs office.  
2. The authorising customs office shall withdraw the status of auth ­
orised weigher if the holder no longer fulfils the conditions set out in paragraph 1.
 
Article 290c  
1. For the purposes of checking the net weight of fresh bananas 
imported into the Community falling within CN code 0803 00 19, declarations for release for free circulation shall be accompanied by a banana weighing certificate stating the net weight of the consignment of the fresh bananas concerned, by type of packaging and origin.
 
The banana weighing certificates shall be drawn up by authorised 
weighers, in accordance with the procedure set out in Annex 38b and in the form corresponding to the specimen provided in Annex 38c.
 
Under conditions to be laid down by the customs authorities such 
certificates may be provided to the customs authorities in electronic form.
 
2. The authorised weigher shall give the customs authorities advance 
notice of the weighing of a consignment of fresh bananas for the purpose of drawing up a banana weighing certificate, giving details of the type of packaging, the origin and the time and place of weighing.  ▼
M28  1993R2454 — EN — 05.12.2014 — 022.001 — 185
 
3. Customs offices shall verify the net weight of fresh bananas 
entered on banana weighing certificates, on the basis of risk analysis, by checking at least 5 % of the total number of banana weighing certificates presented each year, either by being present at the weighing of the representative samples of the bananas by the authorised weigher or by weighing those samples themselves, in accordance with the procedure set out in points 1, 2 and 3 of Annex 38b.
 
Article 290d  
The Member States shall communicate to the Commission the list of 
authorised weighers and any subsequent changes thereto.  
The Commission shall forward such information to the other Member 
States.  
▼M18  
CHAPTER 2  
End-use  
Article 291  
1. This chapter applies where it is provided that goods released for 
free circulation with a favourable tariff treatment or at a reduced or zero rate of duty on account of their end-use are subject to end-use customs supervision.
 
2. For the purposes of this chapter:  
▼M32  __________  
▼M18  
(b) ‘accounts’ means: the holder's commercial, tax or other accounting 
material, or such data held on their behalf;  
(c) ‘records’ means: the data containing all the necessary information 
and technical details on whatever medium, enabling the customs 
authorities to supervise and control operations.  
Article 292  
1. The granting of a favourable tariff treatment in accordance with 
Article 21 of the Code shall, where it is provided that goods are subject to end-use customs supervisions, be subject to a written authorisation.
 
Where goods are released for free circulation at a reduced or zero rate 
of duty on account of their end-use and the provisions in force require that the goods remain under customs supervision in accordance with Article 82 of the Code, a written authorisation for the purposes of end-use customs supervisions shall be necessary.
 
2. Applications shall be made in writing using the model set out in 
Annex 67. The customs authorities may permit renewal or modification to be applied for by simple written request.  ▼
M28  1993R2454 — EN — 05.12.2014 — 022.001 — 186
 
3. In particular circumstances the customs authorities may allow the 
declaration for free circulation in writing or by means of a data-processing technique using the normal procedure to constitute an application for authorisation, provided that:  
▼
C6 
— the application only involves one customs administration,  
▼M18  
— the applicant wholly assigns the goods to the prescribed end-use, 
and 
— the proper conduct of operations is safeguarded.  
4. Where the customs authorities consider any of the information 
given in the application inadequate, they may require additional details from the applicant.
 
In particular, in cases where an application may be made by making a 
customs declaration, the customs authorities shall require, without prejudice to Article 218, that the application be accompanied by a document made out by the declarant containing at least the following information, unless such information is deemed unnecessary or is entered on the customs declaration:
 
(a) name and address of the applicant, the declarant and the operator;  
(b) nature of the end-use;  
(c) technical description of the goods, products resulting from their 
end-use and means of identifying them;  
(d) estimated rate of yield or method by which that rate is to be deter ­
mined;  
(e) estimated period for assigning the goods to their end-use;  
(f) the place where the goods are put to the end-use.  
5. Where a single authorisation is applied for, the prior agreement of 
the authorities shall be necessary according to the following procedure.  
The application shall be submitted to the customs authorities designated 
for the place  
— where the applicant's main accounts are kept facilitating audit-based 
controls, and where at least part of the operations to be covered by the authorisation are carried out; or  
▼
M24  
— otherwise, where the applicant's main accounts are held facilitating 
audit-based controls of the arrangements.  
▼M18  
These customs authorities shall communicate the application and the 
draft authorisation to the other customs authorities concerned, which shall acknowledge the date of receipt within 15 days.  ▼
M18  1993R2454 — EN — 05.12.2014 — 022.001 — 187
 
The other customs authorities concerned shall notify any objections 
within 30 days of the date on which the draft authorisation was received. Where objections are notified within the above period and no agreement is reached, the application shall be rejected to the extent to which objections were raised.
 
The customs authorities may issue the authorisation if they have 
received no objections to the draft authorisation within the 30 days.  
The customs authorities issuing the authorisation shall send a copy to all 
customs authorities concerned.  
6. Where the criteria and conditions for the granting of a single 
authorisation are generally agreed on between two or more customs 
administrations, the said administrations may also agree to replace prior consultation by simple notification. Such notification shall always be sufficient where a single authorisation is renewed or revoked.  
▼
M21  
7. The applicant shall be informed of the decision to issue an auth ­
orisation, or of the reasons why the application was rejected, within thirty days of the date on which the application was lodged or of the date on which any outstanding or additional information requested was received by the customs authorities.
 
That period shall not apply in the case of a single authorisation unless it 
is issued under paragraph 6.  
▼M18  
Article 293  
1. An authorisation using the model set out in Annex 67 shall be 
granted to persons established in the customs territory of the Community, provided that the following conditions are met:
 
(a) the activities envisaged are consistent with the prescribed end-use 
and with the provisions for the transfer of goods in accordance with Article 296 and the proper conduct of operations is ensured;
 
(b) the applicant offers every guarantee necessary for the proper 
conduct of operations to be carried out and will undertake the 
obligations:  
— to whole or partly assign the goods to the prescribed end-use or 
to transfer them and to provide evidence of their assignment or transfer in accordance with the provisions in force,
 
— not to take actions incompatible with the intended purpose of 
the prescribed end-use,  
— to notify all factors which may affect the authorisation to the 
competent customs authorities;  
(c) efficient customs supervision is ensured and the administrative 
arrangements to be taken by the customs authorities are not dispro ­
portionate to the economic needs involved;  
(d) adequate records are kept and retained;  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 188
 
(e) security is provided where the customs authorities consider this 
necessary.  
2. For an application under Article 292(3), the authorisation shall be 
granted to persons established in the customs territory of the Community by acceptance of the customs delcaration, under the other conditions set out in paragraph 1.
 
3. The authorisation shall include the following items, unless such 
information is deemed unnecessary:  
(a) identification of the authorisation holder;  
(b) where necessary Combined Nomenclature or TARIC code, type and 
description of the goods and of the end-use operations and provisions concerning rates of yield;  
▼
M21  
(c) means and methods of identification and of customs supervision, 
including arrangements for:  
— common storage, for which Article 534(2) and (3) shall apply  
mutatis mutandis , 
— mixed storage of products subject to end-use supervision falling 
within Chapters 27 and 29 of the Combined Nomenclature or of such products with crude petroleum oils falling within CN code 
2709 00;  
▼
M18  
(d) the period within which the goods have to be assigned to the 
prescribed end-use;  
(e) the customs offices where the goods are declared for free circulation 
and the offices to supervise the arrangements;  
(f) the places where the goods have to be assigned to the prescribed 
end-use;  
(g) the security to be provided, where appropriate;  
(h) the period of validity of the authorisation;  
(i) where applicable, the possibility of transfer of the goods in 
accordance with Article 296(1);  
(j) where applicable, the simplified arrangements for the transfer of 
goods under Article 296(2), second subparagraph, and (3);  
(k) where applicable, simplified procedures authorised in accordance 
with Article 76 of the Code;  
(l) methods of communication.  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 189
 
Where the goods referred to in the second indent of point (c) of the first 
subparagraph do not share the same eight-digit CN code, the same commercial quality and the same technical and physical characteristics, mixed storage may be allowed only where the whole mixture is to undergo one of the treatments referred to in Additional Notes 4 and 5 to Chapter 27 of the Combined Nomenclature.  
▼
M18  
4. Without prejudice to Article 294 the authorisation shall take effect 
on the date of issue or at any later date given in the authorisation.  
▼M21  
The period of validity shall not exceed three years from the date on 
which the authorisation takes effect, except where there are duly substantiated good reasons.  
▼
M18  
Article 294  
1. The customs authorities may issue a retroactive authorisation.  
Without prejudice to paragraphs 2 and 3, a retroactive authorisation 
shall take effect on the date the application was submitted.  
2. If an application concerns renewal of an authorisation for the same 
kind of operation and goods, an authorisation may be granted with retroactive effect from the date the original authorisation expired.
 
3. In exceptional circumstances, the retroactive effect of an authori ­
sation may be extended further, but not more than one year before the 
date the application was submitted, provided a proven economic need 
exists and:  
(a) the application is not related to attempted deception or to obvious 
negligence;  
(b) the applicant's accounts confirm that all the requirements of the 
arrangements can be regarded as having been met and, where appro ­
priate, in order to avoid substitution the goods can be identified for the period involved, and such accounts allow the arrangements to be verified;
 
(c) all the formalities necessary to regularise the situation of the goods 
can be carried out, including, where necessary, the invalidation of the declaration.
 
Article 295  
The expiry of an authorisation shall not affect goods which were in free 
circulation by virtue of that authorisation before it expired.  ▼M21  1993R2454 — EN — 05.12.2014 — 022.001 — 190
 
Article 296  
1. The transfer of goods between different places designated in the 
same authorisation may be undertaken without any customs formalities.  
2. Where a transfer of goods is carried out between two authorisation 
holders established in different Member States and the customs auth ­
orities concerned have not agreed simplified procedures in accordance with paragraph 3, the T5 control copy provided for in Annex 63 shall be 
used in accordance with the following procedure:
 
(a) the transferor shall complete the T5 control copy in triplicate (one 
original and two copies);  ►M21  __________  ◄ 
(b) the T5 control copy shall include:  
— in box A (‘Office of departure’), the address of the competent 
customs office specified in the transferor's authorisation,  
— in box 2, the name or trading name, full address and authori ­
sation number of the transferor,  
— in box 8, the name or trading name, full address and authori ­
sation number of the transferee,  
— in the box ‘Important note’ and in box B the text shall be 
crossed out,  
— in boxes 31 and 33, respectively, the description of the goods as 
at the  ►C6 time of transfer ◄, including the number of items, 
and the relevant CN code,  
— in box 38, the net mass of the goods,  
— in box 103, the net quantity of the goods in words,  
— in box 104, a tick in the box ‘Other (specify)’, and in block 
capitals one of the following:  
— DESTINO ESPECIAL: MERCANCÍAS RESPECTO DE 
LAS CUALES, LAS OBLIGACIONES SE CEDEN AL CESIONARIO (REGLAMENTO (CEE) N
 o 2454/93, ARTÍ ­
CULO 296)  
— SÆRLIGT ANVENDELSESFORMÅL: VARER, FOR 
HVILKE FORPLIGTELSERNE OVERDRAGES TIL ERHVERVEREN (FORORDNING (EØF) Nr. 2454/93, ARTIKEL 296)
 
— BESONDERE VERWENDUNG: WAREN MIT DENEN 
DIE PFLICHTEN AUF DEN ÜBERNEHMER ÜBERTRA ­
GEN WERDEN (ARTIKEL 296 DER VERORDNUNG (EWG) Nr. 2454/93)
 
— ΕΙΔΙΚΟΣ  ΠΡΟΟΡΙΣΜΟΣ : ΕΜΠΟΡΕΓΜΑΤΑ  ΓΙΑ ΤΑ 
ΟΠΟΙΑ  ΟΙ ΥΠΟΧΡΕΩΣΕΙΣ  ΕΚΧΩΡΟΥΝΤΑΙ  ΣΤΟΝ  
ΕΚΔΟΧΕΑ  (ΑΡΘΡΟ  296 ΚΑΝΟΝΙΣΜΟΣ  (ΕΟΚ ) 
αριθ. 2454/93)  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 191
 
— END-USE: GOODS FOR WHICH THE OBLIGATIONS 
ARE TRANSFERRED TO THE TRANSFEREE (REGULATION (EEC) No 2454/93, ARTICLE 296)
 
— DESTINATION PARTICULIÈRE: MARCHANDISES 
POUR LESQUELLES LES OBLIGATIONS SONT 
TRANSFÉRÉES AU CESSIONNAIRE [RÈGLEMENT (CEE) N
 o 2454/93, ARTICLE 296]  
— DESTINAZIONE PARTICOLARE: MERCI PER LE 
QUALI GLI OBBLIGHI SONO TRASFERITI AL CESSIO ­
NARIO (REGOLAMENTO (CEE) N. 2454/93, ARTICOLO 296)
 
— BIJZONDERE BESTEMMING: GOEDEREN WAAR ­
VOOR DE VERPLICHTINGEN AAN DE OVERNEMER 
WORDEN OVERGEDRAGEN (VERORDENING (EEG) Nr. 2454/93, ARTIKEL 296)
 
— DESTINO ESPECIAL: MERCADORIAS RELATIVA ­
MENTE ÀS QUAIS AS OBRIGAÇÕES SÃO TRANS ­
FERIDAS PARA O CESSIONÁRIO [REGULAMENTO (CEE) N
 o 2454/93, ARTIGO 296  o ] 
— TIETTY KÄYTTÖTARKOITUS: TAVARAT, JOIHIN 
LIITTYVÄT VELVOITTEET SIIRRETÄÄN SIIRRON ­
SAAJALLE (ASETUS (ETY) N:o 2454/93, 296 ARTIKLA)  
— ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL: VAROR 
FÖR VILKA SKYLDIGHETERNA ÖVERFÖRS TILL DEN MOTTAGANDE PARTEN (ARTIKEL 296 I FÖRORDNING (EEG) nr 2454/93)  
▼
A2 
— KONE ČNÉ POUŽITÍ: ZBOŽÍ, U KTERÉHO P ŘECHÁ­
ZEJÍ POVINNOSTI NA P ŘÍJEMCE ( ČLÁNEK 296 
NAŘÍZENÍ (EHS) č. 2454/93)  
— EESMÄRGIPÄRANE KASUTAMINE: KAUP, MILLE 
KORRAL KOHUSTUSED LÄHEVAD ÜLE KAUBA SAAJALE (MÄÄRUSE ((EMÜ) NR 2454/93 ARTIKKEL 296)
 
— IZMANTOŠANAS M ĒRĶIS: PREČU SAŅĒMĒJS ATBIL ­
DĪGS PAR PRE ČU IZMANTOŠANU (REGULA (EEK) 
NR.2454/93, 296.PANTS)  
— GALUTINIS VARTOJIMAS: PREK ĖS, SU KURIOMIS 
SUSIJUSIOS PRIEVOL ĖS PERDUOTOS J Ų PERĖMĖJUI 
(REGLAMENTAS (EEB) NR. 2454/93, 296 STRAIPSNIS)  
— MEGHATÁROZOTT CÉLRA TÖRTÉN Ő FELHASZNÁ ­
LÁS: AZ ÁRUKKAL KAPCSOLATOS KÖTELEZETT ­
SÉGEK AZ ÁRUK ÁTVEV ŐJÉRE SZÁLLTAK ÁT (A 
2454/93/EGK RENDELET 296.CIKKE)  
— UŻU AĦĦARI: OĠĠETTI LI G ħALIHOM L-OBBLIGI 
HUMA TRASFERITI LIL MIN ISIR IT-TRASFERIMENT (REGOLAMENT (KEE) 2454/93, ARTIKOLU 296)  ▼
M18  1993R2454 — EN — 05.12.2014 — 022.001 — 192
 
— PRZEZNACZENIE SZCZEGÓLNE: TOWARY, W 
ODNIESIENIU DO KTÓRYCH ZOBOWI ĄZANIA S Ą 
PRZENOSZONE NA OSOB Ę PRZEJMUJ ĄCĄ 
(ROZPORZ ĄDZENIE (EWG) NR 2454/93, ART. 296)  
— POSEBEN NAMEN: BLAGO, ZA KATERO SE OBVEZ ­
NOSTI PRENESEJO NA PREJEMNIKA (UREDBA (EGS) ŠT. 2454/93, ČLEN 296)
 
— KONE ČNÉ POUŽITIE: TOVAR, S KTORÝM PRECHÁ ­
DZAJÚ POVINNOSTI NA PRÍJEMCU (NARIADENIE (EHS) Č. 2454/93, ČLÁNOK 296)
 
▼M30  
— СПЕЦИФИЧНО  ПРЕДНАЗНАЧЕНИЕ : СТОКИ , ЗА 
КОИТО  ЗАДЪЛЖЕНИЯТА  СА ПРЕХВЪРЛЕНИ  НА 
ЛИЦЕТО , КОЕТО  ГИ ПОЛУЧАВА  (РЕГЛАМЕНТ  
(ЕИО ) № 2454/93, ЧЛЕН  296)  
— DESTINA ȚIE FINAL Ă: MĂRFURI PENTRU CARE OBLI ­
GAȚIILE SUNT TRANSFERATE CESIONARULUI 
(REGULAMENTUL (CEE) Nr. 2454/93, ARTICOLUL 296)  
▼M45  
— POSEBNA UPORABA: ROBA ZA KOJU SU OBVEZE 
PRENESENE NA PRIMATELJA (UREDBA (EEZ) BR. 2454/93, ČLANAK 296)  
▼
M18  
— in box 106:  
▼M21  
— the taxation elements of the goods, save where that 
requirement is waived by the customs authorities,  
▼M18  
— the registered number and date of the declaration for 
release for free circulation and the name and address of the customs office where the declaration was made;
 
(c) the transferor shall send the complete set of T5 control copies to 
the transferee;  
(d) the transferee shall attach the original of the commercial 
document showing the date of receipt of the goods to the set of T5 control copies and submit all documents to the customs office determined in his authorisation. He shall also immediately notify this customs office of any excess, shortfall, substitution or other irregularity;
 
(e) the customs office specified in the transferee's authorisation shall 
fill in box J, including the date of receipt by the transferee, in the original T5 after having verified the corresponding commercial documents and date and stamp the original in box J and the two copies in box E. The customs office shall retain the second copy in its records and return the original and the first copy to the transferee;
 
(f) the transferee shall retain the first T5 copy in his records and 
forward the original to the transferor;  
(g) the transferor shall retain the original in his records.  ▼A2 1993R2454 — EN — 05.12.2014 — 022.001 — 193
 
The customs authorities concerned may agree simplified procedures 
in accordance with the provisions for the use of the T5 control copy.
 
3. Where the customs authorities concerned consider that the 
proper conduct of operations is safeguarded, they may agree a transfer of goods between two authorisation holders established in two different Member States to be made without using the T5 control copy.
 
4. Where a transfer is carried out between two authorisation 
holders established in the same Member States, this shall be done in accordance with national rules.
 
5. With the receipt of the goods the transferee shall become the 
holder of obligations under this chapter in respect of the transferred goods.
 
6. The transferor shall be discharged from his obligations where 
the following conditions are fulfilled:  
— the transferee has received the goods and was informed that the 
goods for which the obligations are transferred, are subject to end-use customs supervision;
 
— customs control has been taken over by the transferee's customs 
authority; unless otherwise provided by the customs authorities, this shall be when the transferee has entered the goods in his records.
 
Article 297  
1. In the case of the transfer of materials for the maintenance or 
repair of aircraft either under the terms of exchange agreements or for airlines' own needs, by airlines engaged in international traffic, an air waybill or equivalent document may be used instead of the T5 control copy.
 
2. The air waybill or equivalent document shall contain at least 
the following particulars:  
(a) the name of the consigning airline;  
(b) the name of the airport of departure;  
(c) the name of the receiving airline;  
(d) the name of the airport of destination;  
(e) the description of the materials;  
(f) the number of articles.  
The particulars referred to in the first subparagraph may be given in 
coded form or by reference to an attached document.  
3. The air waybill or equivalent document must bear on its face 
one of the following indications in block capitals:  
— DESTINO ESPECIAL  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 194
 
— SÆRLIGT ANVENDELSESFORMÅL  
— BESONDERE VERWENDUNG  
— ΕΙΔΙΚΟΣ  ΠΡΟΟΡΙΣΜΟΣ  
— END-USE  
— DESTINATION PARTICULIÈRE  
— DESTINAZIONE PARTICOLARE  
— BIJZONDERE BESTEMMING  
— DESTINO ESPECIAL  
— TIETTY KÄYTTÖTARKOITUS  
— ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL  
▼A2 
— KONE ČNÉ POUŽITÍ  
— EESMÄRGIPÄRANE KASUTAMINE  
— IZMANTOŠANAS M ĒRĶIS 
— GALUTINIS VARTOJIMAS  
— MEGHATÁROZOTT CÉLRA TÖRTÉN Ő FELHASZNÁLÁS  
— UŻU AħħARI 
— PRZEZNACZENIE SZCZEGÓLNE  
— POSEBEN NAMEN  
— KONE ČNÉ POUŽITIE  
▼M30  
— СПЕЦИФИЧНО  ПРЕДНАЗНАЧЕНИЕ  
— DESTINA ȚIE FINAL Ă 
▼M45  
— POSEBNA UPORABA  
▼M18  
4. The consigning airline shall retain a copy of the air waybill or 
equivalent document as part of its records and shall, in the manner prescribed by the customs authorities of the Member State of 
departure, make a further copy available to the competent 
customs office.
 
The receiving airline shall retain a copy of the air waybill or 
equivalent document as part of its records and shall, in the manner prescribed by the customs authorities of the Member State of destination, make a further copy available to the competent customs office.
 
5. The intact materials and the copies of the air waybill or 
equivalent document shall be delivered to the receiving airline in the places specified by the customs authorities in the airline's Member State residence. The receiving airline shall enter the materials in its records.  ▼
M18  1993R2454 — EN — 05.12.2014 — 022.001 — 195
 
6. The obligations arising under paragraphs 1 to 5 shall pass 
from the consigning airline to the receiving airline at the time when the intact materials and copies of the air waybill or equivalent document are delivered to the latter.
 
Article 298  
1. The customs authorities may, subject to conditions they shall 
lay down, approve the exportation of the goods or destruction of the goods.
 
2. Where agricultural products are exported, box 44 of the Single 
Administrative Document or any other document used shall bear one of the following indications in block capitals:
 
— ARTÍCULO 298, REGLAMENTO (CEE) N  o 2454/93, DES ­
TINO ESPECIAL: MERCANCÍAS DESTINADAS A LA EX ­
PORTACIÓN — NO SE APLICAN RESTITUCIONES AGRÍ ­
COLAS  
— ART. 298 I FORORDNING (EØF) Nr. 2454/93 SÆRLIGT 
ANVENDELSESFORMÅL: VARER BESTEMT TIL UDFØRSEL — INGEN RESTITUTION
 
— ARTIKEL 298 DER VERORDNUNG (EWG) Nr. 2454/93 BE ­
SONDERE VERWENDUNG: ZUR AUSFUHR VORGESE ­
HENE WAREN — ANWENDUNG DER LANDWIRT ­
SCHAFTLICHEN AUSFUHRERSTATTUNGEN AUS ­
GESCHLOSSEN  
— ΑΡΘΡΟ  298 ΤΟΥ  ΚΑΝ . (CEE) αριθ. 2454/93 ΕΙΔΙΚΟΣ  ΠΡΟ­  
ΟΡΙΣΜΟΣ : ΕΜΠΟΡΕΓΜΑΤΑ  ΠΡΟΟΡΙΖΟΜΕΝΑ  ΓΙΑ ΕΞΑ­  
ΓΩΓΗ  — ΑΠΟΚΛΕΙΟΝΤΑΙ  ΟΙ ΓΕΩΡΓΙΚΕΣ  ΕΠΙΣΤΡΟΦΕΣ  
— ARTICLE 298 REGULATION (EEC) No 2454/93 END-USE: 
GOODS DESTINED FOR EXPORTATION — AGRI ­
CULTURAL REFUNDS NOT APPLICABLE  
— ARTICLE 298, RÈGLEMENT (CEE) N  o 2454/93 DESTINA ­
TION PARTICULIÈRE: MARCHANDISES PRÉVUES POUR L'EXPORTATION — APPLICATION DES RESTITUTIONS AGRICOLES EXCLUE
 
— ARTICOLO 298 (CEE) N  o 2454/93 DESTINAZIONE PARTI ­
COLARE: MERCI PREVISTE PER L'ESPORTAZIONE — APPLICAZIONE DELLE RESTITUZIONI AGRICOLE 
ESCLUSA
 
— ARTIKEL 298, VERORDENING (EEG) Nr. 2454/93 BIJZON ­
DERE BESTEMMING: VOOR UITVOER BESTEMDE GOE ­
DEREN — LANDBOUWRESTITUTIES NIET VAN TOE ­
PASSING  
— ARTIGO 298  o REG. (CEE) N  o 2454/93 DESTINO ESPECIAL: 
MERCADORIAS DESTINADAS À EXPORTAÇÃO — APLI ­
CAÇÃO DE RESTITUIÇÕES AGRÍCOLAS EXCLUÍDA  
— 298 ART, AS. 2454/93 TIETTY KÄYTTÖTARKOITUS: VIE ­
TÄVIKSI TARKOITETTUJA TAVAROITA — MAATALO ­
USTUKEA EI SOVELLETA  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 196
 
— ARTIKEL 298 I FÖRORDNING (EEG) nr 2454/93 AVSE ­
ENDE ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL: VA ­
ROR AVSEDDA FÖR EXPORT — JORDBRUKSBIDRAG EJ TILLÄMPLIGA  
▼
A2 
— ČLÁNEK 298 NA ŘÍZENÍ (EHS) č. 2454/93 KONE ČNÉ 
POUŽITÍ: ZBOŽÍ UR ČENO K VÝVOZU — ZEM ĚDĚLSKÉ 
NÁHRADY NELZE UPLATNIT  
— MÄÄRUSE (EMÜ) NR 2454/93 ARTIKKEL 298 ‘EESMÄR ­
GIPÄRANE KASUTAMINE’: KAUBALE, MIS LÄHEB EKSPORDIKS, PÕLLUMAJANDUSTOETUSI EI RAKEN ­
DATA
 
— REGULAS (EEK) NR. 2454/93, 298.PANTS: IZMANTO ­ 
ŠANAS M ĒRĶIS: PRECES PAREDZ ĒTAS IZVEŠANAI — 
LAUKSAIMNIEC ĪBAS KOMPENS ĀCIJU NEPIEM ĒRO 
— REGLAMENTAS (EEB) NR. 2454/93, 298 STRAIPSNIS, 
GALUTINIS VARTOJIMAS: EKSPORTUOJAMOS PREK ĖS 
— ŽEM ĖS ŪKIO GR ĄŽINAMOSIOS IŠMOKOS NETAI ­
KOMOS  
— MEGHATÁROZOTT CÉLRA TÖRTÉN Ő FELHASZNÁLÁS 
A 2454/93/EGK RENDELET 298.CIKKE SZERINT: KIVI ­
TELI RENDELTETÉS Ű ÁRUK — MEZ ŐGAZDASÁGI 
VISSZATÉRÍTÉS NEM ALKALMAZHATÓ  
— ARTIKOLU 298 REGOLAMENT (KEE) 2454/93 U ŻU 
AĦĦARI: OĠĠETTI DESTINATI G ĦALL-ESPORTAZZJONI 
RIFUŻJONIJIET AGRIKOLI MHUX APPLIKABBLI  
— ARTYKU Ł 298 ROZPORZ ĄDZENIA (EWG) NR 2454/93 
PRZEZNACZENIE SZCZEGÓLNE: TOWARY PRZEZNA ­
CZONE DO WYWOZU — NIE STOSUJE SI Ę DOPŁAT 
ROLNYCH  
— ČLEN 298 UREDBE (EGS) ŠT. 2454/93 POSEBEN NAMEN: 
BLAGO DEKLARIRANO ZA IZVOZ — UPORABA KMETIJSKIH IZVOZNIH NADOMESTIL IZKLJU ČENA
 
— ČLÁNOK 298 NARIADENIA (EHS) Č. 2454/93 KONE ČNÉ 
POUŽITIE: TOVAR UR ČENÝ NA VÝVOZ — PO ľNOHOS­
PODÁRSKE NÁHRADY NEMOŽNO UPLATNI Ť 
▼M30  
— ЧЛЕН  298 НА РЕГЛАМЕНТ  (ЕИО ) № 2454/93 
СПЕЦИФИЧНО  ПРЕДНАЗНАЧЕНИЕ : СТОКИ , 
НАСОЧЕНИ  ЗА ИЗНАСЯНЕ  — СЕЛСКОСТОПАНСКИ  
ВЪЗСТАНОВЯВАНИЯ  СА НЕПРИЛОЖИМИ  
— ARTICOLUL 298 REGULAMENTUL (CEE) Nr. 2454/93 
DESTINA ȚIE FINAL Ă: MĂRFURI DESTINATE PENTRU 
EXPORT — NU SE APLIC Ă RESTITUIRI RESTITU ȚII 
AGRICOLE  
▼M45  
— ČLANAK 298. UREDBE (EEZ) BR. 2454/93, POSEBNA 
UPORABA: ROBA NAMIJENJENA IZVOZU – POLJO ­
PRIVREDNE NAKNADE SE NE PRIMJENJUJU  
▼M18  
3. Where goods are exported, they shall be considered as 
non-Community goods from the time of acceptance of the export declaration.
 
4. In the case of destruction Article 182(5) of the Code shall 
apply.  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 197
 
Article 299  
Where the customs authorities agree that the use of the goods 
otherwise than as provided for in the authorisation is justified, such use, other than export or destruction, shall entail the incurrence of a customs debt. Article 208 of the Code shall apply  mutatis 
mutandis .
 
Article 300  
1. The goods referred to in Article 291(1) shall remain under 
customs supervision and liable to import duties until the are:  
(a) first assigned to the prescribed end-use;  
(b) exported, destroyed or used otherwise in accordance with 
Articles 298 and 299.  
However, where the goods are suitable for repeated use and the 
customs authorities consider it appropriate in order to avoid abuse, customs supervision shall continue for a period not exceeding two years after the date of first assignment.
 
2. Waste and scrap which result from the working or processing 
of goods and losses due to natural wastage shall be considered as goods having been assigned to the prescribed end-use.
 
3. For waste and scrap which result from the destruction of 
goods, customs supervision shall end when they have been assigned a permitted customs-approved treatment or use.
 
▼M12  
CHAPTER 3  
Management of tariff measures  
S e c t i o n 1  
Management of tariff quotas designed to be used following the 
chronological order of dates of customs declarations  
Article 308a  
1. Save as otherwise provided, where tariff quotas are opened by 
a Community provision, those tariff quotas shall be managed in accordance with the chronological order of dates of acceptance of declarations for release for free circulation.
 
2. Where a declaration for release for free circulation incor ­
porating a valid request by the declarant to benefit from a tariff quota is accepted, the Member State concerned shall draw from the tariff quota, through the Commission, a quantity corresponding to its needs.
 
3. Member States shall not present any request for drawing until 
the conditions laid down in Article 256 (2) and (3) are satisfied.  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 198
 
4. Subject to paragraph 8, allocations shall be granted by the 
Commission on the basis of the date of acceptance of the relevant declaration for release for free circulation, and to the extent that the balance of the relevant tariff quota so permits. Priority shall be established in accordance with the chronological order of these dates.
 
5. The Member States shall communicate to the Commission all 
valid requests for drawing without delay. Those communications shall include the date referred to in paragraph 4, and the exact amount applied for on the relevant customs declaration.
 
6. For the purposes of paragraphs 4 and 5, the Commission shall 
fix order numbers where none are provided by the Community 
provision opening the tariff quota.  
7. If the quantities requested for drawing from a tariff quota are 
greater than the balance available, allocation shall be made on a pro 
rata basis with respect to the requested quantities.  
8. For the purposes of this Article, acceptance of a declaration by 
the customs authorities on 1, 2 or 3 January shall be regarded as acceptance on 3 January. However, if one of those days falls on a Saturday or a Sunday, such acceptance shall be regarded as having taken place on 4 January.
 
9. Where a new tariff quota is opened, drawings shall not be 
granted by the Commission before the 11th working day following the date of publication of the provision which created that tariff quota.
 
10. Member States shall immediately return to the Commission 
the amount of drawings which they do not use. However, where an erroneous drawing representing a customs debt of  ►
M31  10 
euro ◄ or less is discovered after the first month following the 
end of the period of validity of the tariff quota concerned, Member States needs not make a return.
 
11. If the customs authorities invalidate a declaration for release 
for free circulation in respect of goods which are the subject of a request for benefit of a tariff quota, the complete request shall be cancelled in respect of those goods. The Member States concerned shall immediately return to the Commission any quantity drawn, in respect of those goods, from the tariff quota.
 
12. Details of drawings requested by individual Member States 
shall be treated by the Commission and other Member States as confidential.
 
Article 308b  
1. The Commission shall make an allocation each working day, 
except:  
— days which are holidays for the Community institutions in 
Brussels, or  ▼M12  1993R2454 — EN — 05.12.2014 — 022.001 — 199
 
— in exceptional circumstances, any other day, provided that the 
competent authorities of the Member States have been informed in advance.
 
2. Subject to Article 308a (8), any allocation shall take into 
account all unanswered requests which relate to declarations for 
release for free circulation accepted up to and including the second previous day, and which have been communicated to the Commission.  
▼
M22  
Article 308c  
1. A tariff quota shall be considered as critical as soon as  
►M31  90 % ◄ of the initial volume has been used, or at the 
discretion of the competent authorities.  
2. By way of derogation from paragraph 1, a tariff quota shall be 
considered from the date of its opening as critical in any of the following cases:
 
(a) it is opened for less than three months;  
(b) tariff quotas having the same product coverage and origin and 
an equivalent quota period as the tariff quota in question (equivalent tariff quotas) have not been opened in the previous two years;
 
(c) an equivalent tariff quota opened in the previous two years had 
been exhausted on or before the last day of the third month of its quota period or had a higher initial volume than the tariff 
quota in question.
 
3. A tariff quota whose sole purpose is the application, under the 
rules of the WTO, of either a safeguard measure or a retaliatory measure shall be considered as critical as soon as  ►
M31  90 % ◄ 
of the initial volume has been used irrespective of whether or not equivalent tariff quotas were opened in the previous two years.  
▼
M12  
S e c t i o n 2  
▼M24  
Surveillance of goods  
▼M31  
Article 308d  
1. Where Community surveillance is to be carried out, the 
Member States shall provide to the Commission at least once every week data on customs declarations for release for free circu ­
lation or on export declarations.
 
The Member States shall cooperate with the Commission to 
determine which data are required from customs declarations for release for free circulation or from export declarations.
 
2. The data provided under paragraph 1 by individual Member 
States shall be treated as confidential.  ▼M12  1993R2454 — EN — 05.12.2014 — 022.001 — 200
 
However, aggregate data for each Member State shall be available 
for authorised users in all Member States.  
The Member States shall cooperate with the Commission to set up 
the practical rules on authorised access to the aggregate data.  
3. In respect of certain goods surveillance shall be carried out on 
a confidential basis.  
4. Where under the simplified procedures referred to in Articles 
253 to 267 and Articles 280 to 289, the data referred to in paragraph 1 of this Article are not available, the Member States shall provide to the Commission the data available at the date of acceptance of the complete or supplementary declaration.
 
▼B 
TITLE II  
▼M19  
CUSTOMS STATUS OF GOODS AND TRANSIT  
__________  
▼B 
CHAPTER 3  
▼M13  
Customs status of goods  
▼M7 
S e c t i o n 1  
General provisions  
▼M36  
Article 313  
1. Subject to Article 180 of the Code and the exceptions listed in 
paragraph 2 of this Article, all goods in the customs territory of the Community shall be deemed to be Community goods unless it is established that they do not have Community status.
 
2. The following shall not be deemed to be Community goods 
unless it is established in accordance with Articles 314 to 323 of this Regulation that they do have Community status:
 
(a) goods brought into the customs territory of the Community in 
accordance with Article 37 of the Code;  
(b) goods in temporary storage or in a free zone of control type I 
within the meaning of Article 799 of this Regulation or in a free 
warehouse;  
(c) goods placed under a suspensive procedure or in a free zone of 
control type II within the meaning of Article 799 of this Regu ­
lation.  ▼M31  1993R2454 — EN — 05.12.2014 — 022.001 — 201
 
3. By way of derogation from paragraph 2(a), goods brought into 
the customs territory of the Community shall be deemed to be Community goods unless it is established that they do not have Community status:
 
(a) where, if carried by air, the goods have been loaded or trans ­
hipped at an airport in the customs territory of the Community, for consignment to another airport in the Community customs territory, provided that they are carried under cover of a single transport document drawn up in a Member State; or
 
(b) where, if carried by sea, the goods have been shipped between 
ports in the customs territory of the Community by a regular shipping service authorised in accordance with Article 313b.
 
Article 313a  
A regular shipping service’ means a service which carries goods in 
vessels that ply only between ports situated in the customs territory of the Community and may not come from, go to or call at any points outside that territory or in a free zone of control type I within the meaning of Article 799 of a port in that territory.
 
Article 313b  
1. A shipping company may be authorised to establish regular 
shipping services following an application to the customs authorities of the Member State in whose territory that company is established or, failing this, in whose territory it has a regional office, provided that the conditions of this Article and of Article 313c are fulfilled.
 
2. An authorisation shall be issued only to shipping companies 
which:  
(a) are established in the customs territory of the Community or 
have a regional office there and whose records will be available to the competent customs authorities;
 
(b) fulfil the conditions laid down in Article 14h;  
(c) determine the vessel(s) to be used for the regular shipping 
service and specify the ports of call once the authorisation is issued;
 
(d) undertake that on the routes of regular shipping services, no 
calls will be made at any port in a territory outside the customs territory of the Community or at any free zone of control type I in a port in the customs territory of the Community, and that no transhipments of goods will be made at sea;  ▼
M36  1993R2454 — EN — 05.12.2014 — 022.001 — 202
 
(e) undertake to register the names of the vessels assigned to 
regular shipping services and the ports of call with the auth ­
orising customs authority.  
▼M49  
2a. The Commission and the customs authorities of the Member 
States shall, using an electronic regular shipping services information and communication system, store and have access to the following information:
 
(a) the data of the applications;  
(b) the regular shipping service authorisations and, where appli ­
cable, their amendment or revocation;  
(c) the names of the ports of call and the names of the vessels 
assigned to the service;  
(d) all other relevant information.  
▼M36  
3. ►M49  The application for an authorisation for a regular 
shipping services shall specify the Member States actually concerned by the service and may specify Member States which could potentially be concerned for which the applicant declares that he has plans for future services. The customs authorities of the Member State to whom the application has been made (the auth ­
orising customs authority) shall notify the customs authorities of the 
other Member States actually or potentially concerned by the 
shipping service (the corresponding customs authorities) through the electronic regular shipping services information and communi ­
cation system referred to in paragraph 2a. ◄
 
Without prejudice to paragraph 4, within  ►M49  15 ◄ days of 
receipt of such notification, the corresponding customs authorities may refuse the application on the basis that the condition of paragraph 2(b) is not met and communicate the refusal through the electronic information and communication system referred to in Article 14x. The corresponding customs authority shall indicate the grounds for the refusal and the legal provisions relating to the 
offences committed. In that case, the authorising customs authority 
shall not issue the authorisation and shall notify the refusal to the applicant stating the reasons for the refusal.
 
Where no reply or refusal is received from the corresponding 
customs authorities, the authorising customs authority, having examined whether the conditions for the authorisation are met, shall issue an authorisation which shall be accepted by the other Member States concerned by the shipping service. The electronic information and communication system referred to in Article 14x shall be used to store the authorisation and to notify the corresponding customs authorities that the authorisation was issued.
 
4. Where the shipping company holds an AEO certificate 
referred to in point (a) or (c) of Article 14a(1), the requirements set out in points (a) and (b) of paragraph 2 of this Article, and as referred to in paragraph 3 of this Article, shall be deemed to be met.  ▼
M36  1993R2454 — EN — 05.12.2014 — 022.001 — 203
 
Article 313c  
1. Once a regular shipping service has been authorised in 
accordance with Article 313b, the shipping company concerned shall be required to use the authorisation for the vessels registered for that purpose.
 
2. The shipping company shall inform the authorising customs 
authority of any circumstances arising after the authorisation is granted which may influence its continuation or content.
 
Where an authorisation is revoked by the authorising customs 
authority or at the request of the shipping company, the authorising 
customs authority shall notify the revocation to the corresponding customs authorities using  ►
M49  the electronic regular shipping 
services information and communication system referred to in Article 313b(2a). ◄
 
3. The procedure provided for in Article 313b(3) shall apply if 
the authorisation is to be amended to cover Member States that were not included in the original authorisation or a previous auth ­
orisation. The provisions of Article 313b(4) shall apply  mutatis 
mutandis .
 
Article 313d  
1. The shipping company authorised to establish regular shipping 
services shall communicate to the authorising customs authority the following:
 
(a) the names of the vessels assigned to the regular shipping 
service;  
(b) the first port where the vessel starts its operation as a regular 
shipping service;  
(c) the ports of call;  
(d) any amendments to the information referred to in points (a), (b) 
and (c);  
(e) the date and time when the amendments referred to in point (d) 
take effect.  
2. The information communicated in accordance with paragraph 
1 shall be registered by the authorising customs authority in  
►M49  the electronic regular shipping services information and 
communication system referred to in Article 313b(2a) ◄ within 
one working day from the day of its communication. It shall be accessible to the customs authorities operating in ports located in the customs territory of the Community.
 
The registration shall take effect on the first working day following 
that of the registration.  ▼M36  1993R2454 — EN — 05.12.2014 — 022.001 — 204
 
Article 313e  
When a vessel registered to a regular shipping service is forced by 
circumstances beyond its control to tranship goods at sea or temporarily put into a port that is not part of the regular shipping service, including ports outside the customs territory of the Community or a free zone of control type I of a port in the customs territory of the Community, the shipping company shall immediately inform the customs authorities of the subsequent Community ports of call, including those along the vessel’s scheduled route. Goods loaded or unloaded in those ports shall not be deemed to be Community goods.
 
Article 313f  
1. The customs authorities may require proof from the shipping 
company that the provisions of Articles 313b to 313e have been observed.
 
2. Where the customs authorities establish that the provisions 
referred to in paragraph 1 have not been observed by the shipping company, they shall immediately inform all the customs authorities concerned by the shipping service, using  ►
M49  the 
electronic regular shipping services information and communication system referred to in Article 313b(2a), ◄ so that those authorities 
can take the required measures.
 
▼M13  
Article 314  
▼M42  
1. Where goods are not deemed to be Community goods within 
the meaning of Article 313, their Community status may be estab ­
lished in accordance with Article 314c(1) only if they fulfil the conditions laid down in any of the following points:
 
(a) the goods have been moved from one point to another within 
the customs territory of the Community and temporarily leave that territory without crossing the territory of a third country;
 
(b) the goods have been moved from one point within the customs 
territory of the Community, through the territory of a third country, to another point within the customs territory of the Community, and carried under cover of a single transport document issued in a Member State;
 
(c) the goods have been moved from one point within the customs 
territory of the Community through the territory of a third 
country, where they were transhipped into a means of 
transport other than that onto which they were initially loaded, to another point within the customs territory of the Community, and a new transport document covering carriage from the third country has been issued and is presented accom ­
panied by a copy of the original document covering carriage from the one point to the other within the customs territory of the Community.  ▼
M36  1993R2454 — EN — 05.12.2014 — 022.001 — 205
 
__________  
▼M42  
2a. Where goods have been moved as referred to in paragraph 
1(c), the customs authorities competent at the point of re-entry of the goods into the customs territory of the Community shall carry out post-clearance checks to determine the accuracy of the information entered in the copy of the original transport document 
in compliance with the requirements of administrative cooperation 
between Member States laid down in Article 314a.  
▼
M13  
3. The documents or rules referred to  ►M19  in 
Article 314c(1) ◄ shall not be used in respect of goods for 
which the export formalities have been completed or which have been placed under the inward processing procedure (drawback system).  
▼
M19  __________  
Article 314a  
The customs administrations of the Member States shall assist one 
another in checking the authenticity and accuracy of the documents and verifying that the procedures used in accordance with the provisions of this Title to prove the Community status of goods have been correctly applied.
 
S e c t i o n 2  
Proof of Community status  
Article 314b  
For the purposes of this Section, ‘competent office’ means the 
customs authorities responsible for certifying the Community status of goods.
 
Article 314c  
1. Without prejudice to goods placed under the internal 
Community transit procedure, proof that the goods have Community status may be established solely by one of the following means:
 
(a) by one of the documents provided for in Articles 315 to 317b;  
(b) in accordance with the rules laid down in Articles 319 to 323;  
(c) by the accompanying document referred to in Commission 
Regulation (EEC) No 2719/92 (  1 ); 
(d) by the document provided for in Article 325;  
(e) by the label provided for in Article 462a(2);  
(f) by the document provided for in  ►M21  Article 812 ◄ 
certifying the Community status of the goods; or  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 206  
( 1 ) OJ L 276, 19.9.1992, p. 1.
 (g) by the T5 control copy described in Article 843.  
2. Where the documents or rules referred to in paragraph 1 are 
used for Community goods with packaging not having Community status, the document certifying the Community status of the goods shall bear one of the following endorsements:  
▼
C9 
— envases N  
— N-emballager  
— N-Umschließungen  
— Συσκευασία  Ν 
— N packaging  
— emballages N  
— imballaggi N  
— N-verpakkingen  
— embalagens N  
— N-pakkaus  
— N förpackning  
▼A2 
— obal N  
— N-pakendamine  
— N iepakojums  
— N pakuot ė 
— N csomagolás  
— ippakkjar N  
— opakowania N  
— N embalaža  
— N-obal  
▼M30  
— опаковка  N 
— ambalaj N  
▼M45  
— N pakiranje.  
▼M19  
3. Subject to the conditions for issuing the documents being met, 
the documents referred to in Articles 315 to 323 may be issued retroactively. Where this is the case, they shall bear one of the following phrases in red:  
▼
C9 
— Expedido a posteriori,  
— Udstedt efterfoelgende,  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 207
 
— Nachträglich ausgestellt,  
— Εκδοθέν  εκ των υστέρων , 
— Issued retroactively,  
— Délivré a posteriori,  
— Rilasciato a posteriori,  
— Achteraf afgegeven,  
— Emitido a posteriori,  
— Annettu jälkikäteen,  
— Utfärdat i efterhand,  
▼A2 
— Vystaveno dodate čně, 
— Välja antud tagasiulatuvalt,  
— Izsniegts retrospekt īvi, 
— Retrospektyvusis išdavimas,  
— Kiadva visszamen őleges hatállyal,  
— Maħruġ retrospettivament,  
— Wystawione retrospektywnie,  
— Izdano naknadno,  
▼M26  
— Vyhotovené dodato čne, 
▼M30  
— Издаден  впоследствие , 
— Eliberat ulterior,  
▼M45  
— Izdano naknadno.  
▼M19  
S u b s e c t i o n 1  
T2L document  
Article 315  
1. Proof of the Community status of goods shall be furnished by 
the production of a T2L document. That document shall be drawn up in accordance with paragraphs 3 to 5.
 
2. Proof of the Community status of goods consigned to or from 
a part of the customs territory of the Community, where Directive 77/388/EEC does not apply, shall be furnished by the production of 
a T2LF document.
 
Paragraphs 3 to 5 of this Article and Articles 316 to 324f shall 
apply  mutatis mutandis  to the T2LF document.  
3. The T2L document shall be made out on a form corresponding 
to Copy 4 or Copy 4/5 of the specimen in Annexes 31 and 32.  
Where necessary, the said form may be supplemented by one or 
more continuation sheets corresponding to Copy 4 or Copy 4/5 of the specimen in Annexes 33 and 34.  ▼
C9 1993R2454 — EN — 05.12.2014 — 022.001 — 208
 
Where Member States do not authorise the use of continuation 
sheets when a computerised system is used to produce declarations, the form shall be supplemented by one or more forms corresponding to Copy 4 or Copy 4/5 of the specimen in Annexes 31 and 32.
 
4. The person concerned shall enter ‘T2L’ in the right-hand 
subdivision of box 1 of the form and ‘T2Lbis’ in the right-hand 
subdivision of box 1 of any continuation sheets used.  
5. Loading lists drawn up in accordance with the specimen in 
Annex 45 and made out in accordance with Annex 44a may be used instead of continuation sheets as the descriptive part of a T2L document.
 
Article 315a  
The customs authorities may authorise any person fulfilling the 
conditions of Article 373 to use as loading lists lists which do not comply with all the requirements of Annexes 44a and 45.
 
Article 385(1), second subparagraph, (2) and (3) shall apply  mutatis 
mutandis . 
Article 316  
1. Subject to the provisions of Article 324f, a T2L document 
shall be drawn up in a single original.  
2. At the request of the person concerned, T2L documents and, 
where necessary, any continuation sheets or loading lists used, shall be endorsed by the competent office. Such endorsements shall comprise the following, which should, as far as possible, appear in box ‘C. Office of departure’:
 
(a) in the case of T2L documents, the name and stamp of the 
competent office, the signature of an official of that office, 
the date of endorsement and either the registration number or the number of the dispatch declaration, where this is required;
 
(b) in the case of continuation sheets or loading lists, the number 
appearing on the T2L document, which shall be entered by means of a stamp including the name of the competent office, or by hand; where it is entered by hand, it shall be accompanied by the official stamp of the said office.
 
The documents shall be returned to the person concerned.  
S u b s e c t i o n 2  
Commercial documents  
▼B 
Article 317  
▼M13  
1. Proof of the Community status of goods shall be furnished, in 
accordance with the conditions set out below, by the production of the invoice or transport document relating to the goods.  ▼
M19  1993R2454 — EN — 05.12.2014 — 022.001 — 209
 
2. The invoice or transport document referred to in paragraph 1 
shall include at least the full name and address of the consignor, or of the person concerned where this is not the consignor, the number and kind, marks and reference numbers of the packages, a description of the goods, the gross mass in kilograms and, where necessary, the container numbers.
 
The person concerned shall mark the said document clearly with the 
‘T2L’ symbol, accompanied by his handwritten signature.  
3. At the request of the person concerned, the invoice or 
transport document duly completed and signed by him shall be endorsed by the competent office. The endorsement shall include the name and stamp of the competent office, the signature of an official of that office, the date of endorsement and either the regis ­
tration number or the number of the dispatch declaration where such a declaration is required.
 
4. If the total value of the Community goods covered by the 
invoice or transport document, completed and signed in accordance with paragraph 2 of this Article or Article 224, does not exceed EUR 10 000, the person concerned shall not be required to submit that document for endorsement by the competent office.
 
In that case, the invoice or transport document shall include, in 
addition to the information set out in paragraph 2, the particulars of the competent office.  
▼
B 
5. This Article shall apply only where the invoice or transport 
document relates exclusively to Community goods.  
▼M13  
Article 317a  
1. Proof of the Community status of goods shall be furnished, in 
accordance with the conditions set out below, by the production of the shipping company's manifest relating to the goods.
 
2. The manifest shall include at least the following information:  
(a) the name and full address of the shipping company;  
(b) the name of the vessel;  
(c) the place and date of loading;  
(d) the place of unloading.  
The manifest shall further include, for each consignment:  
(a) the reference for the bill of lading or other commercial 
document;  
(b) the number, description, marks and reference numbers of the 
packages;  
▼M19  
(c) the normal trade description of the goods including sufficient 
detail to permit their identification;  
▼M13  
(d) the gross mass in kilograms;  
(e) the container identification numbers, where applicable; and  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 210
 
(f) the following entries for the status of the goods:  
— the letter ‘C’ (equivalent to ‘T2L’) for goods whose 
Community status can be demonstrated,  
— the letter ‘F’ (equivalent to ‘T2LF’) for goods whose 
Community status can be demonstrated, consigned to or originating in a part of the Community customs territory where the provisions of Directive 77/388/EEC do not apply,
 
— the letter ‘N’ for all other goods.  
3. At the request of the shipping company, the manifest it has 
duly completed and signed shall be endorsed by the competent office. The endorsement shall include the name and stamp of the competent office, the signature of an official at that office and the date of endorsement.
 
Article 317b  
Where the simplified Community transit procedures provided for  
►M21  in Articles 445 and 448 ◄ are used, proof of 
Community status shall be provided by entering the letter ‘C’ (equivalent to ‘T2L’) alongside the relevant items on the manifest.
 
__________  
S u b s e c t i o n 3  
Other proof specific to certain operations  
▼B 
Article 319  
1. Where goods are transported under cover of a TIR carnet or 
an ATA carnet, the declarant may, with a view to proving the Community status of the goods  ►
M19  __________  ◄, clearly 
enter the symbol ‘T2L’ in the space reserved for the description of goods, together with his signature, on all the relevant vouchers of the carnet used before presenting it to the office of departure for authentication. On all the vouchers where it has been entered, the symbol ‘T2L’ shall be authenticated with the stamp of the office of departure accompanied by the signature of the competent official.
 
2. Where the TIR carnet or the ATA carnet covers both 
Community goods and non-Community goods, those two categories of goods shall be shown separately, and the symbol ‘T2L’ shall be entered in such a way that it clearly relates only to the Community goods.
 
Article 320  
If it is necessary to establish the Community status of motorized 
road vehicles registered in a Member State, such vehicles shall be considered to have Community status:
 
(a) where they are accompanied by their registration plates and 
documents and the registration particulars shown on the said plates and documents unambiguously establish their Community status;  ▼
M19  1993R2454 — EN — 05.12.2014 — 022.001 — 211
 
(b) in other cases, in accordance with Articles 315 to 319 and 321, 
322 and 323.  
▼B 
Article 321  
If it is necessary to establish the Community status of goods 
wagons belonging to a railway company of a Member State, such wagons shall be considered to have Community status:
 
(a) where the code number and ownership mark (distinguishing 
letters) displayed on them unambiguously establish their Community status;
 
(b) in other cases, on presentation of one of the documents referred 
to in  ►M19  Articles 315 to 317b ◄. 
Article 322  
1. If it is necessary to establish the Community status of 
packaging used for the transport of goods in intra-Community trade which can be identified as belonging to a person established 
in a Member State; the packaging shall be considered to have 
Community status:
 
(a) where they are declared as Community goods and there is no 
doubt as to the veracity of the declaration;  
(b) in other cases, in accordance with Articles 315 to 322.  
2. The facility provided for in paragraph 1 shall be granted for 
receptacles, packings, pallets and other similar equipment, excluding containers  ►
M20  __________  ◄. 
Article 323  
If it is necessary to establish the Community status of goods in 
passenger-accompanied baggage the goods, provided that they are not intended for commercial use, shall be considered to have Community status:
 
(a) where they are declared as Community goods and there is no 
doubt as to the truthfulness of the declaration;  
(b) in other cases, in accordance with Articles 315 to 322.  
▼M19  __________  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 212
 
S u b s e c t i o n 4  
Proof of Community status of goods provided by an authorised consignor  
Article 324a  
1. The customs authorities of each Member State may authorise 
any person, hereinafter referred to as the ‘authorised consignor’, who satisfies the requirements of Article 373 and proposes to establish the Community status of goods by means of a T2L document in accordance with Article 315, or by means of one of 
the documents stipulated in Articles 317 to 317b, hereinafter 
referred to as ‘commercial documents’, to use such documents without having to present them for endorsement to the competent office.
 
2. The provisions of Articles 374 to 378 shall apply,  mutatis 
mutandis , to the authorisation referred to in paragraph 1.  
Article 324b  
The authorisation shall specify, in particular:  
(a) the office assigned responsibility for pre-authenticating the 
forms used for drawing up the documents concerned, for the purposes of Article 324c(1)(a);
 
(b) the manner in which the authorised consignor shall establish 
that the forms have been properly used;  
(c) the excluded categories or movements of goods;  
(d) the period within which and the manner in which the authorised 
consignor shall notify the competent office in order to enable it to carry out any necessary controls before departure of the 
goods.
 
Article 324c  
1. The authorisation shall stipulate that the front of the 
commercial documents concerned or box ‘C. Office of departure’ on the front of the forms used for the purposes of compiling T2L document and, where appropriate, the continuation sheets, must be:
 
(a) stamped in advance with the stamp of the office referred to in 
Article 324b(a) and signed by an official of that office; or  
(b) stamped by the authorised consignor with a special metal stamp 
approved by the customs authorities and corresponding to the specimen in Annex 62. The stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose.  ▼
M19  1993R2454 — EN — 05.12.2014 — 022.001 — 213
 
Section 27 of Annex 37d shall apply  mutatis mutandis . 
▼M19  
2. Not later than on consignment of the goods, the authorised 
consignor shall complete and sign the form. He shall also enter in box ‘D. Control by office of departure’ of the T2L document, or in a clearly identifiable space on the commercial document used, the name of the competent office, the date of completion of the document, and one of the following endorsements:
 
— Expedidor autorizado  
— Godkendt afsender  
— Zugelassener Versender  
— Εγκεκριμένος  αποστολέας  
— Authorised consignor  
— Expéditeur agréé  
— Speditore autorizzato  
— Toegelaten afzender  
— Expedidor autorizado  
— Hyväksytty lähettäjä  
— Godkänd avsändare  
▼A2 
— Schválený odesílatel  
— Volitatud kaubasaatja  
— Atzītais nosūtītājs 
— Įgaliotas siunt ėjas 
— Engedélyezett feladó  
— Awtorizzat li jibg ħat 
— Upowa żniony nadawca  
— Pooblaš čeni pošiljatelj  
— Schválený odosielate ľ 
▼M30  
— Одобрен  изпращач  
— Expeditor agreat autorizat autorizat  
▼M45  
— Ovlašteni pošiljatelj.  
▼M19  
Article 324d  
1. The authorised consignor may be authorised not to sign T2L 
documents or commercial documents used bearing the special stamp 
referred to in Annex 62 which are drawn up by an electronic or automatic data processing system. Such authorisation shall be subject to the condition that the authorised consignor has previously given those authorities a written undertaking acknowledging his liability for the legal consequences arising from all T2L documents or commercial documents issued bearing the special stamp.  ▼
M36  1993R2454 — EN — 05.12.2014 — 022.001 — 214
 
2. T2L documents or commercial documents drawn up in 
accordance with paragraph 1 shall contain in place of the authorised consignor's signature one of the following endorsements:
 
— Dispensa de firma  
— Fritaget for underskrift  
— Freistellung von der Unterschriftsleistung  
— Δεν απαιτείται  υπογραφή  
— Signature waived  
— Dispense de signature  
— Dispensa dalla firma  
— Van ondertekening vrijgesteld  
— Dispensada a assinatura  
— Vapautettu allekirjoituksesta  
— Befriad från underskrift  
▼A2 
— Podpis se nevyžaduje  
— Allkirjanõudest loobutud  
— Derīgs bez paraksta  
— Leista nepasirašyti  
— Aláírás alól mentesítve  
— Firma mhux me ħtieġa 
— Zwolniony ze sk ładania podpisu  
— Opustitev podpisa  
▼M26  
— Oslobodenie od podpisu  
▼M30  
— Освободен  от подпис  
— Dispens ă de semn ătură 
▼M45  
— Oslobo đeno potpisa.  
▼M19  
Article 324e  
1. The customs authorities of the Member States may authorise 
shipping companies not to draw up the manifest serving to demon ­
strate the Community status of goods until, at the latest, the day after the departure of the vessel and, in any case, before its arrival at the port of destination.
 
2. The authorisation referred to in paragraph 1 shall be granted 
only to international shipping companies which:  
(a) fulfil the conditions of Article 373; by way of derogation from 
Article 373(1)(a) shipping companies need not be established in the Community if they have a regional office there, and  ▼
M19  1993R2454 — EN — 05.12.2014 — 022.001 — 215
 
(b) use electronic data interchange systems to transmit information 
between the ports of departure and destination in the Community, and
 
(c) operate a significant number of voyages between the Member 
States on recognised routes.  
3. On receipt of an application, the customs authorities of the 
Member State where the shipping company is established shall notify the other Member States in whose respective territories the ports of departure and intended destination are situated of that application.
 
If no objection is received within 60 days of the date of notification, 
the customs authorities shall authorise use of the simplified procedure described in paragraph 4.
 
This authorisation shall be valid in the Member States concerned 
and shall apply only to transit operations between the ports to which it refers.
 
4. The simplification shall be operated as follows:  
(a) the manifest for the port of departure shall be transmitted by 
electronic data interchange system to the port of destination;  
(b) the shipping company shall enter in the manifest the 
information indicated in Article 317a(2);  
▼M36  
(c) the manifest transmitted by electronic data exchange (data 
exchange manifest) shall be presented to the customs authorities at the port of departure at the latest on the working day following the departure of the vessel and in any case before 
it arrives at the port of destination. The customs authorities may 
require a printout of the data exchange manifest to be presented when they do not have access to an information system as approved by the customs authorities containing the data exchange manifest;
 
(d) the data exchange manifest shall be presented to the customs 
authorities at the port of destination. The customs authorities may require a printout of the data exchange manifest to be presented when they do not have access to an information system as approved by the customs authorities containing the data exchange manifest.  
▼
M19  
5. ►M21  Article 448(5) ◄ shall apply  mutatis mutandis . 
Article 324f  
The authorised consignor shall make a copy of each T2L document 
or each commercial document issued under this subsection. The customs authorities shall specify the conditions under which the copy shall be presented for purposes of control and retained for at least two years.  ▼
M19  1993R2454 — EN — 05.12.2014 — 022.001 — 216
 
S u b s e c t i o n 5  
▼M7 
Specific provisions concerning products of sea-fishing and other products 
taken from the sea by boats  
Article 325  
1. ►M19  For the purposes of this subsection ◄: 
(a) Community fishing vessel  means a vessel which is listed and 
registered in a part of a Member State's territory forming part of the customs territory of the Community, flies the flag of a Member State, catches products of sea-fishing and, as the case may be, processes them on board;
 
(b) Community factory ship  means a vessel which is listed or 
registered in a part of a Member State's territory forming part of the customs territory of the Community, flies the flag of a Member State and does not catch products of sea-fishing but does process such products on board.
 
2. A T2M form, made out in accordance with Articles 327 to 
337, shall be produced to prove the Community status:  
(a) of the products of sea-fishing caught by a Community fishing 
vessel, in waters other than the territorial waters of a country or territory outside the customs territory of the Community;
 
and 
(b) of the goods obtained from such products on board that vessel 
or a Community factory ship, in the production of which other 
products having Community status may have been used,  
which may be in packaging having Community status and are to be 
brought into the customs territory of the Community in the circum ­
stances set out in Article 326.  
3. Proof of the Community status of the sea-fishing products and 
other products taken or caught in waters other than the territorial waters of a country or territory outside the customs territory of the Community by vessels flying the flag of a Member State and listed or registered in a part of a Member State's territory forming part of the customs territory of the Community, or of such products taken or caught in territorial waters within the customs territory of the Community by vessels of a non-member country, must be provided by means of the logbook or any other means which establishes the said status.
 
Article 326  
1. A T2M form shall be presented in respect of the products and 
goods referred to in Article 325 (2) which are transported directly to the customs territory of the Community:
 
(a) by the Community fishing vessel which caught the products 
and, where applicable, processed them; or  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 217
 
(b) by another Community fishing vessel or by the Community 
factory slip which processed the products following their trans ­
hipment from the vessel referred to in point (a); or  
(c) by any other vessel onto which the said products and goods 
were transhipped from the vessels referred to in points (a) and (b), without any further changes being made; or
 
(d) by a means of transport covered by a single transport document 
made out in the country or territory not forming part of the customs territory of the Community where the products or goods were landed from the vessels referred to in points (a), (b) and (c).
 
Thereafter the T2M form may no longer be used as proof of the 
Community status of the products or goods to which it refers.  
2. The customs authorities which are responsible for the port 
where products and/or goods are landed from a vessel referred to in point (a) of paragraph 1 may waive the application of paragraph 1 where there is no doubt about the origin of those products and/or goods, or where the attestation referred to in Article 8 (1) of Council Regulation (EEC) No 2847/93 (
 1 ) is applicable.  
▼B 
Article 327  
1. The form for the T2M document shall conform to the 
specimen shown in Annex 43.  
2. The original shall be printed on paper without mechanical 
pulp, dressed for writing purposes and weighing at least 55 g/m  2 . 
It shall have a green guilloche pattern background printed on both sides so as to reveal any falsification by mechanical or chemical means.
 
3. The T2M forms shall measure 210 × 297 mm, a tolerance of 
between - 5 and + 8 mm being allowed in the length.  
4. The form shall be printed in an official Community language 
specified by the competent authorities of the Member State to which the vessel belongs.
 
5. The T2M forms shall be bound in booklets of 10, with one 
detachable original and one non-detachable carbon copy of each form. Page 2 of the cover of the booklet shall contain the notes shown in Annex 44.
 
6. Each T2M form shall bear an individual serial number. This 
number shall be the same for both original and copy.  ▼M7 1993R2454 — EN — 05.12.2014 — 022.001 — 218  
( 1 ) OJ No L 261, 20.10.1993, p. 1.
 7. Member States may themselves print the T2M forms and 
assemble them in booklets, or entrust the work to printers approved by them. In the latter case, reference to the approval must appear on page 1 of the cover of each booklet and on the original of each form. Page 1 and the original of each form must also bear the name and address of the printer or a mark by which he can be identified.
 
8. The T2M forms shall be completed in one of the official 
Community languages either in typescript or legibly by hand; if the latter, in ink and in printed characters. No erasures or alterations may be made. Corrections shall be made by crossing out the wrong words and adding any necessary particulars. Any such corrections must be initialled by the person who signed the declaration containing them.  
▼
M7 
Article 328  
The booklet of T2M forms shall be issued at the request of the 
appropriate person by the Community customs office responsible for supervising the base port of the Community fishing vessel for which the booklet is intended.
 
The booklet shall be issued only when the person concerned has 
completed boxes 1 and 2 in the language of the form, and has completed and signed the declaration in box 3 of all the originals and copies of the forms contained in the booklet. When issuing the booklet, the customs office shall complete box B of all the originals and copies of the forms in the booklet.
 
The booklet shall be valid for two years from the date of issue 
shown on page 2 of its cover. In addition, the validity of the forms shall be guaranteed by the presence in box A of each original and copy of a stamp applied by the authority responsible for registering the Community fishing vessel for which the booklet is issued.
 
Article 329  
The master of the Community fishing vessel shall complete box 4 
and, if the catch has been processed on board, box 6, and shall complete and sign the declaration in box 9 of the original and copy of one of the forms in the booklet whenever he:
 
(a) tranships products to one of the vessels referred to in point (b) 
of Article 326 (1) which processes those products;  
(b) tranships products or goods to any other vessel which will not 
process them but take them directly either to a port in the customs territory of the Community or to another port for subsequent consignment to that territory;  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 219
 
(c) without prejudice to Article 326 (2), lands products or goods in 
a port in the customs territory of the Community;  
(d) lands products or goods in a port outside the customs territory 
of the Community for subsequent consignment to that territory.  
Any processing of such products shall be recorded in the vessel's 
logbook.  
Article 330  
The master of a vessel referred to in point (b) of Article 326 (1) 
shall complete box 6 and complete and sign the declaration in box 11 of the original of the T2M form whenever he lands goods either in a port in the customs territory of the Community or in a port outside the said territory for subsequent consignment to that territory, or whenever he tranships goods onto another vessel for that purpose.
 
Processing of products transhipped to the vessel shall be recorded in 
its logbook.  
Article 331  
When the products or goods referred to in point (a) or point (b) of 
Article 329 are transhipped for the first time, box 10 of the original and the copy of a T2M form shall be completed; if a further trans ­
hipment, of the type referred to in Article 330, takes place, box 12 
of the original of that T2M form shall also be completed. The 
transhipment declaration shall be signed by both the masters concerned and the original of the T2M form shall be given to the master of the vessel to which the products or goods are transhipped. Any transhipment operation shall be recorded in the logbooks of both the vessels involved.
 
Article 332  
1. Where products or goods covered by a T2M form go to a 
country or territory not forming part of the customs territory of the Community, the said form shall be valid only if the certification in box 13 of the form has been completed and endorsed by the customs authorities of that country or territory.
 
2. Where some of the products or goods do not come to the 
customs territory of the Community, the name, kind, gross mass and treatment or use assigned to those consignments shall be entered in the ‘Remarks’ box of the T2M form.
 
Article 333  
1. Where products or goods covered by a T2M form go to 
country or territory not forming part of the customs territory of the Community for subsequent despatch in split consignments to that territory, the person concerned or his representative shall:
 
(a) enter in the ‘Remarks’ box of the initial T2M form the number 
of kind of packages, the gross mass, the treatment or use to which the consignment has been assigned and the number of the ‘Extract’ referred to in point (b);  ▼
M7 1993R2454 — EN — 05.12.2014 — 022.001 — 220
 
(b) make out a T2M ‘Extract’, using for this purpose an original 
form taken from a booklet of T2M forms issued in accordance with the provisions of Article 328.
 
Each ‘Extract’, and its copy which shall remain in the T2M 
booklet, shall include a reference to the initial T2M form referred to in point (a) and shall be clearly marked with one of the following words:
 
— Extracto,  
— Udskrift,  
— Auszug,  
— Απόσπασμα , 
— Extract,  
— Extrait,  
— Estratto,  
— Uittreksel,  
— Extracto,  
— Ote,  
— Utdrag,  
▼A2 
— Výpis,  
— Väljavõte,  
— Izraksts,  
— Išrašas,  
— Kivonat,  
— Estratt,  
— Wyciąg, 
— Izpisek,  
— Výpis,  
▼M30  
— Извлечение , 
— Extras,  
▼M45  
— Izvod.  
▼M7 
The T2M ‘Extract’ accompanying the split consignment to the 
customs territory of the Community shall state in boxes 4, 5, 6, 7 and 8 the name, kind, CN code and quantity of products or goods making up that consignment. In addition, the certification in box 13 shall be completed and endorsed by the customs authorities of the country or territory where the products or goods remained while in transit.  ▼
M7 1993R2454 — EN — 05.12.2014 — 022.001 — 221
 
2. When all the products and goods covered by the initial T2M 
form referred to in point (a) of paragraph 1 have been sent to the customs territory of the Community, the certification in box 13 of the form shall be completed and endorsed by the authorities referred to in that paragraph. The form shall then be sent to the customs office referred to in Article 328.
 
3. Where some of the products or goods do not come to the 
customs territory of the Community, the name, kind, gross mass and treatment or use assigned to the products or goods shall be entered in the ‘Remarks’ box of the initial T2M form.
 
Article 334  
All T2M forms, whether initial or ‘Extract’, shall be presented at the 
customs office where the products or goods to which they refer are brought into the customs territory of the Community. However, where the products or goods are brought in under a transit procedure commencing outside that territory, the forms shall be presented at the customs office of destination for that procedure.
 
The authorities of the office may request a translation of the form. 
In addition, with a view to checking the accuracy of the particulars given in the T2M form, they may require the production of all relevant documents, including the vessels' papers where necessary. The office shall complete box C of each T2M form, a copy of which shall be sent to the customs office referred to in Article 328.
 
Article 335  
By way of derogation from Articles 332, 333 and 334, where 
products or goods covered by a T2M form go to a third country that is a contracting party to the Convention on a common transit procedure, for reconsignment in full or split consignments to the customs territory of the Community under ‘T2’ procedure, the particulars of the said procedure shall be entered in the ‘Remarks’ 
box of the T2M form.
 
When all the products and/or goods covered by this T2M form have 
been sent to the customs territory of the Community, the certifi ­
cation in box 13 of the form shall be completed and endorsed by the customs authorities. A completed copy of the form, shall be sent to the customs office referred to in Article 328.
 
The provisions of Article 332 (2) shall apply as appropriate.  
Article 336  
The booklet containing the T2M forms shall be produced whenever 
the customs authorities so require.  ▼M7 1993R2454 — EN — 05.12.2014 — 022.001 — 222
 
When a vessel for which a booklet of T2M forms as referred to in 
Article 327 has been issued ceases to satisfy the conditions laid down, before all the forms have been used, or when all the forms in the booklet have been used or its period of validity has expired, the booklet shall be returned immediately to the customs office of issue.
 
▼M19  __________  
▼M7 __________  
__________  
__________  
▼M19  
CHAPTER 4  
Community transit  
S e c t i o n 1  
General provisions  
Article 340a  
The provisions of this Chapter shall apply to external and internal 
Community transit, except if provided otherwise.  
The goods involving higher risk of fraud are listed in Annex 44c. 
When a provision of the present Regulation refers to that Annex, 
any measure related to goods in that Annex shall apply only when the quantity of those goods exceeds the corresponding minimum. Annex 44c shall be reviewed at least once a year.
 
Article 340b  
For the purposes of this Chapter, the following definitions shall 
apply:  
1. ‘office of departure’: means the customs office where declar ­
ations placing goods under the Community transit procedure are accepted;
 
2. ‘office of transit’ means  
(a) the customs office at the point of exit from the customs 
territory of the Community when the consignment is leaving that territory in the course of a transit operation via a frontier between a Member State and a third country other than an EFTA country, or
 
(b) the customs office at the point of entry into the customs 
territory of the Community when the goods have crossed the territory of a third country in the course of a transit 
operation;
 
3. ‘office of destination’: means the customs office where goods 
placed under the Community transit procedure must be presented in order to end the procedure;  ▼
M7 1993R2454 — EN — 05.12.2014 — 022.001 — 223
 
4. ‘office of guarantee’: means the office where the customs auth ­
orities of each Member State decide that guarantees furnished by a guarantor shall be lodged;
 
5. ‘EFTA countries’: means all EFTA countries and any other 
country that has acceded to the Convention of 20 May 1987 on a common transit procedure (
 1 ); 
▼M32  
6. ‘Transit accompanying document’: means the document printed 
by the computerised system to accompany the goods and based on the data of the transit declaration;  
▼
M34  
6a. ‘Transit/security accompanying document’: means the document 
printed by the computerised system to accompany the goods based on the data of the transit declaration and the entry or exit summary declaration;  
▼
M32  
7. ‘Fallback procedure’: means the procedure based on the use of 
paper documents established to allow the lodging, the control of the transit declaration and the following of the transit operation when it is not possible to implement the standard procedure by electronic means.  
▼
M19  
Article 340c  
▼M32  
1. Community goods shall be placed under the internal 
Community transit procedure if they are consigned:  
(a) from a part of the customs territory of the Community where 
the provisions of Directive 2006/112/EC apply, to a part of the customs territory of the Community where those provisions do not apply; or
 
(b) from a part of the customs territory of the Community where 
the provisions of Directive 2006/112/EC do not apply, to a part of the customs territory of the Community where those 
provisions do apply; or
 
(c) from a part of the customs territory of the Community where 
the provisions of Directive 2006/112/EC do not apply, to a part 
of the customs territory of the Community where those provisions do not apply either.  
▼
M19  
2. Without prejudice to paragraph 3, Community goods which 
are consigned from one point in the customs territory of the Community to another through the territory of one or more EFTA countries pursuant to the Convention on a common transit procedure, shall be placed under the internal Community transit procedure.
 
Goods covered by the first subparagraph which are carried entirely 
by sea or air shall not be required to be placed under the internal Community transit procedure.  ▼
M19  1993R2454 — EN — 05.12.2014 — 022.001 — 224  
( 1 ) OJ L 226, 13.8.1987, p. 2.
 3. Where Community goods are exported  ►C9 to an EFTA 
country or where they are exported and transit the territory of one or more EFTA countries ◄ and the provisions of the Convention 
on a common transit procedure apply, they shall be placed under the external Community transit procedure under the following conditions:
 
(a) if they have undergone customs export formalities with a view 
to refunds being granted on export to third countries under the common agricultural policy; or
 
(b) if they have come from intervention stocks, are subject to 
measures of control as to use and/or destination, and have undergone customs formalities on export to third countries under the common agricultural policy; or
 
(c) if they are eligible for the repayment or remission of import 
duties on condition that they are exported from the customs territory of the Community; or
 
(d) if in the form of compensating products or goods in the 
unaltered state, they have undergone customs formalities on export to third countries in order to discharge the inward processing procedure, drawback system, with a view to 
obtaining repayment or remission of customs duty.
 
Article 340d  
Goods to which the Community transit procedure applies may be 
carried between two points in the Community customs territory via the territory of a third country other than an EFTA country provided that that they are carried through that third country under cover of a single transport document drawn up in a Member State. Where this is so, the effect of the transit procedure shall be suspended in the territory of the third country.
 
Article 340e  
1. The Community transit procedure shall be compulsory in 
respect of goods carried by air only if they are loaded or 
reloaded at an airport in the Community.  
2. Without prejudice to Article 91(1) of the Code, use of the 
Community transit procedure shall be compulsory for goods carried by sea if they are carried by a regular shipping service authorised in accordance with Articles 313a and 313b.
 
Article 341  
The provisions of Chapters 1 and 2 of Title VII of the Code and the 
provisions of this Title shall apply  mutatis mutandis  to other 
charges within the meaning of Article 91(1)(a) of the Code.  
Article 342  
1. The guarantee furnished by the principal shall be valid 
throughout the Community.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 225
 
2. Where the guarantee is furnished by a guarantor, the guarantor 
shall indicate an address for service or appoint an agent in each Member State.
 
3. A guarantee needs to be furnished for Community transit oper ­
ations carried out by the railway companies of the Member States 
under a procedure other than the simplified procedure referred to in 
Article 372(1)(g)(i).  
▼M32  
4. When the guarantee is furnished by a guarantor at an office of 
guarantee:  
(a) a ‘guarantee reference number’ is allocated to the principal for 
the use of the guarantee and to identify each undertaking of the guarantor;
 
(b) an access code associated with the ‘guarantee reference number’ 
is allocated and is communicated to the principal.  
Article 343  
Each Member State shall enter into the computerised system the list 
of customs offices competent to handle Community transit oper ­
ations, indicating their respective identification numbers and duties and stating the days and hours when they are open. Any changes to this information shall also be entered into the computerised system.
 
The Commission shall use the computerised system to communicate 
this information to the other Member States.  
Article 343a  
Each Member State shall notify the Commission of any central 
offices that have been established, and of the responsibilities conferred on those offices regarding the management and moni ­
toring of the Community transit procedure and in the receipt and transmission of documents, indicating the types of documents involved.
 
The Commission shall forward this information to the other 
Member States.  
▼M19  
Article 344  
The characteristics of the forms other than the Single Administrative 
Document used in the Community transit system shall be set out in Annex 44b.  
▼
M32  
Article 344a  
1. In the framework of the Community transit procedure, 
formalities shall be carried out by an electronic data-processing technique.  ▼
M19  1993R2454 — EN — 05.12.2014 — 022.001 — 226
 
2. The messages to be used between administrations shall 
conform to the structure and particulars defined by the customs authorities in agreement with each other.  
▼
M19  
S e c t i o n 2  
Procedure  
S u b s e c t i o n 1  
Individual guarantee  
Article 345  
▼M21  
1. The individual guarantee shall cover the full amount of 
customs debt liable to be incurred, calculated on the basis of the highest rates applicable to goods of the same kind in the Member 
State of departure. For the purposes of that calculation, Community 
goods carried in accordance with the Convention on a common transit procedure shall be treated as non-Community goods.  
▼
M19  
However, the rates to take into consideration for the calculation of 
the individual guarantee cannot be less than a minimal rate, when such a rate is mentioned in the fifth column of Annex 44c.
 
2. Individual guarantees in the form of a cash deposit shall be 
lodged at the office of departure. They shall be repaid when the procedure has been discharged.
 
3. An individual guarantee furnished by a guarantor may be in 
the form of individual guarantee vouchers for an amount of EUR 7 000, issued by the guarantor to persons who intend to act as principal.
 
The guarantor shall be liable for up to EUR 7 000 per voucher.  
▼M32  
4. Where the individual guarantee is furnished by a guarantor, 
the access code associated with the ‘guarantee reference number’ cannot be modified by the principal except when Annex 47a, point 3, is applicable.  
▼
M19  
Article 346  
▼M32  
1. An individual guarantee furnished by a guarantor shall 
correspond to the specimen in Annex 49.  
The guarantee instrument shall be retained at the office of guar ­
antee.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 227
 
2. Where required by national law, regulation or administrative 
provision, or by common practice, each Member State may allow the undertaking referred to in paragraph 1 to take a different form provided it has the same legal effect as the undertaking shown in the specimen.  
▼
M32  
Article 347  
1. In the case referred to in Article 345(3), the individual 
guarantee shall correspond to the specimen in Annex 50.  
Article 346(2) shall apply  mutatis mutandis . 
2. The guarantor shall provide the office of guarantee with any 
required details about the individual guarantee vouchers that he has issued, in the manner decided by the customs authorities.
 
The last date on which the voucher may be used cannot be later 
than one year from the date of issue.  
3. A ‘guarantee reference number’ shall be communicated by the 
guarantor to the principal for each individual guarantee voucher which is allocated to him. The associated access code cannot be modified by the principal.
 
4. For the purposes of implementing Article 353(2)(b), the 
guarantor shall issue the principal with individual guarantee vouchers drawn up on a paper form corresponding to the specimen in Annex 54, including the identification number.
 
5. The guarantor may issue individual guarantee vouchers which 
are not valid for a Community transit operation involving goods of the list published in Annex 44c. In this case the guarantor shall endorse each individual voucher in paper form diagonally with the following phrase:
 
— Limited validity — 99200.  
6. The principal shall lodge, at the office of departure, the 
number of individual guarantee vouchers corresponding to the multiple of EUR 7 000 required to cover the total amount referred to in Article 345(1). For the implementation of Article 353(2)(b), the individual vouchers in paper form shall be delivered and retained by the office of departure which shall communicate the identification number of each voucher to the office of guarantee indicated on the voucher.  
▼
M19  
Article 348  
1. The office of guarantee shall revoke its decision accepting the 
guarantor's undertaking if the conditions laid down at the time of issue are no longer fulfilled.
 
Equally, the guarantor may cancel his undertaking at any time.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 228
 
2. The revocation or cancellation shall become effective on the 
16th day following the date on which the guarantor or the office of guarantee, as appropriate, is notified.
 
From the date on which the revocation or cancellation becomes 
effective, no individual guarantee vouchers issued earlier may be 
used for placing goods under the Community transit procedure.  
▼M32  
3. The customs authorities of the Member State responsible for 
the relevant office of guarantee shall introduce into the computerised system the information of any such revocation or cancellation and the date when either becomes effective.  
▼
M19  
S u b s e c t i o n 2  
Means of transport and declarations  
Article 349  
1. Each transit declaration shall include only the goods loaded or 
to be loaded on a single means of transport for carriage from one office of departure to one office of destination.
 
For the purposes of this Article, the following shall be regarded as 
constituting a single means of transport, on condition that the goods carried are to be dispatched together:
 
(a) a road vehicle accompanied by its trailer(s) or semi-trailer(s);  
(b) a set of coupled railway carriages or wagons;  
(c) boats constituting a single chain;  
(d) containers loaded on a single means of transport within the 
meaning of this Article.  
2. A single means of transport may be used for loading goods at 
more than one office of departure and for unloading at more than one office of destination.  
▼
M32  __________  
Article 351  
In the case of consignments comprising both goods which must be 
placed under the external Community transit procedure and goods which must be placed under the internal Community transit procedure, the transit declaration bearing the ‘T’ symbol shall be supplemented by the attribute ‘T1’, ‘T2’ or ‘T2F’ for each item of goods.
 
__________  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 229
 
Article 353  
1. Transit declarations shall comply with the structure and 
particulars set out in Annex 37a.  
2. The customs authorities shall accept a transit declaration made 
in writing on a form corresponding to the specimen set out in Annex 31 in accordance with the procedure defined by the customs authorities in agreement with each other in the following cases:
 
(a) where goods are transported by travellers who have no direct 
access to the customs’ computerised system, in accordance with the methods described in Article 353a;
 
(b) where the fallback procedure is implemented, under the 
conditions and according to the methods defined in Annex 37d.  
3. The use of a written transit declaration under paragraph 2(b) 
when the principal’s computer system and/or network is/are unavailable shall be subject to the approval of the customs auth ­
orities.
 
4. The transit declaration may be supplemented by one or more 
continuation sheets corresponding to the specimen set out in Annex 33. The forms shall be an integral part of the declaration.
 
5. Loading lists complying with Annex 44a and drawn up in 
accordance with the specimen in Annex 45 may be used instead of continuation sheets as the descriptive part of a written transit declaration, of which they shall be an integral part.
 
Article 353a  
1. For the application of Article 353(2)(a), the traveller shall 
draw up the transit declaration in accordance with Article 208 and Annex 37.
 
2. The competent authorities shall ensure that the transit data is 
exchanged between the competent authorities using information technology and computer networks.
 
▼M25  __________  
▼M19  
S u b s e c t i o n 3  
Formalities at the office of departure  
Article 355  
1. Goods placed under the Community transit procedure shall be 
carried to the office of destination along an economically justified route.  ▼
M32  1993R2454 — EN — 05.12.2014 — 022.001 — 230
 
2. Without prejudice to Article 387, for goods on the list in 
Annex 44c, or when the customs authorities or the principal consider it necessary, the office of departure shall prescribe an itinerary and enter in box 44 of the transit declaration at least the Member States to be transited, taking into account any details communicated by the principal.
 
Article 356  
1. The office of departure shall set a time limit within which the 
goods must be presented at the office of destination, taking into account the itinerary, any current transport or other legislation and, where appropriate, the details communicated by the principal.
 
2. The time limit prescribed by the office of departure shall be 
binding on the customs authorities of the Member States whose 
territory is entered during a Community transit operation and shall 
not be altered by those authorities.  
▼M32  __________  
▼M19  
Article 357  
▼M32  
1. Without prejudice to paragraph 4, goods to be placed under 
the Community transit procedure shall not be released unless they are sealed. The office of departure shall take the identification measures it considers necessary and shall enter the relevant details in the transit declaration.  
▼
M19  
2. The following shall be sealed:  
(a) the space containing the goods, where the means of transport 
has been approved under other rules or recognised by the office of departure as suitable for sealing;
 
(b) each individual package, in other cases.  
Seals must have the characteristics set out in Annex 46a.  
3. Means of transport may be recognised as suitable for sealing 
on condition that:  
(a) seals can be simply and effectively affixed to them;  
(b) they are so constructed that no goods can be removed or 
introduced without leaving visible traces or without breaking the seals;
 
(c) they contain no concealed spaces where goods may be hidden;  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 231
 
(d) the spaces reserved for the load are readily accessible for 
inspection by the customs authorities.  
Any road vehicle, trailer, semi-trailer or container approved for the 
carriage of goods under customs seal in accordance with an inter ­
national agreement to which the European Community is a party shall be regarded as suitable for sealing.  
▼
M32  
4. The office of departure may dispense with sealing if, having 
regard to other possible measures for identification, the description of the goods in the data of the transit declaration or in the supple ­
mentary documents makes them readily identifiable.
 
A goods description shall be deemed to permit identification of the 
goods where it is sufficiently precise to permit easy identification of 
the quantity and nature of the goods.  
Article 358  
1. On release of the goods, the office of departure shall transmit 
details of the Community transit operation to the declared office of destination using the ‘anticipated arrival record’ message and to each declared office of transit using the ‘anticipated transit record’ message. These messages shall be based on data derived from the transit declaration, amended where appropriate.  
▼
M34  
2. Following the release of goods, the Transit Accompanying 
Document or the Transit/Security Accompanying Document shall accompany the goods placed under the Community transit procedure. It shall correspond to the specimen and particulars of the Transit Accompanying Document in Annex 45a or, in situations where data referred to in Annex 30A are provided in addition to transit data, to the specimen and particulars of the Transit/Security Accompanying Document set out in Annex 45e and the Transit/ Security List of Items set out in Annex 45f. The document shall be made available to the operator in one of the following ways:  
▼
M32  
(a) it is given to the principal by the office of departure, or, where 
authorised by the customs authorities, it is printed out from the principal's computer system;
 
(b) it is printed by the authorised consignor's computer system after 
receipt of the message allowing the release of goods sent by the office of departure.  ▼
M19  1993R2454 — EN — 05.12.2014 — 022.001 — 232
 
3. Where the declaration contains more than one item of goods, 
the Transit Accompanying Document referred to in paragraph 2 shall be supplemented by a list of items corresponding to the specimen set out in Annex 45b. The Transit/Security Accompanying Document referred to in paragraph 2 shall always be supplemented by the list of items set out in Annex 45f. The list of items shall form an integral part of the Transit Accompanying Document or the Transit/Security Accompanying Document.
 
▼M19  
S u b s e c t i o n 4  
Formalities en route  
▼M32  
Article 359  
1. The consignment and the  ►M34  Transit accompanying 
document — Transit/security accompanying document ◄ shall be 
presented at each office of transit.  
2. The office of transit shall record the passage against the 
‘anticipated transit record’ message received from the office of 
departure. The passage shall be notified to the office of departure using the ‘notification crossing frontier’ message.
 
3. The offices of transit shall inspect the goods if they consider it 
necessary to do so. Any inspection of the goods shall be carried out using in particular the ‘anticipated transit record’ message as a basis for such inspection.
 
4. Where goods are carried via an office of transit other than that 
declared and mentioned in a  ►M34  Transit accompanying 
document — Transit/security accompanying document ◄, the 
office of transit used shall request the ‘anticipated transit record’ message from the office of departure and notify the passage to the office of departure using the ‘notification crossing frontier’ message.  
▼
M19  
Article 360  
1. ►M32  The carrier shall be required to make the necessary 
entries in the  ►M34  Transit accompanying document — Transit/ 
security accompanying document ◄ and present it with the 
consignment to the customs authorities of the Member State in whose territory the means of transport is located: ◄
 
(a) if the prescribed itinerary is changed and the provisions of 
Article 355(2) apply;  
(b) if seals are broken in the course of a transport operation for 
reasons beyond the carrier's control;  
(c) if goods are transferred to another means of transport; any such 
transfer must be made under the supervision of the customs authorities which may, however, authorise transfers to be made without their supervision;  ▼
M34  1993R2454 — EN — 05.12.2014 — 022.001 — 233
 
(d) in the event of imminent danger necessitating immediate partial 
or total unloading of the means of transport;  
(e) in the event of any incident or accident capable of affecting the 
ability of the principal or the carrier to comply with his obligations.  
▼
M32  
2. Where the customs authorities consider that the Community 
transit operation concerned may continue in the normal way, they 
shall take any steps that may be necessary and then endorse the  
►M34  Transit accompanying document — Transit/security accom ­
panying document ◄. 
Relevant information concerning the transfer or other incident shall 
be lodged in the computerised system by the customs authorities as the case may be at the office of transit or office of destination.  
▼
M19  
S u b s e c t i o n 5  
Formalities at the office of destination  
▼M32  
Article 361  
1. The goods and the required documents shall be presented at 
the office of destination during the days and hours appointed for 
opening. However, the said office may, at the request and expense 
of the party concerned, allow the documents and the goods to be presented outside the appointed days and hours. Similarly, at the request and expense of the party concerned, the office of destination may also allow the goods and the required documents to be presented in any other place.
 
2. Where the goods are presented at the office of destination after 
expiry of the time limit prescribed by the office of departure and where this failure to comply with the time limit is due to circum ­
stances which are explained to the satisfaction of the office of 
destination and are not attributable to the carrier or the principal, the latter shall be deemed to have complied with the time limit prescribed.
 
3. The office of destination shall keep the  ►M34  Transit accom ­
panying document — Transit/security accompanying document ◄ 
and, the inspection of goods shall be made, in particular, on the basis of the ‘anticipated arrival record’ message received from the office of departure.
 
4. At the request of the principal, and to provide evidence of the 
procedure having ended in accordance with Article 366(1), the office of destination shall endorse a copy of the  ►
M34  Transit 
accompanying document — Transit/security accompanying document ◄ with the following phrase:
 
— Alternative proof — 99202.  
5. A transit operation may end at an office other than the one 
entered in the transit declaration. That office shall then become the office of destination.
 
Where the new office of destination comes under the jurisdiction of 
a Member State other than the one having jurisdiction over the office originally designated, the new office of destination shall request an ‘anticipated arrival record’ message from the office of departure.  ▼
M19  1993R2454 — EN — 05.12.2014 — 022.001 — 234
 
Article 362  
1. The office of destination shall endorse a receipt at the request 
of the person presenting the goods and the required documents.  
2. The receipt shall conform to the particulars in Annex 47.  
3. The receipt shall be completed in advance by the person 
concerned. It may contain other particulars relating to the consignment, except in the space reserved for the office of desti ­
nation. The receipt shall not be used as proof of the procedure having ended within the meaning of Article 366(1).
 
Article 363  
1. The office of destination using the ‘arrival advice’ message, 
shall notify the office of departure of the arrival of the goods on the day they are presented at the office of destination.
 
2. Where the transit operation is ended in another office than that 
declared initially in the transit declaration, the new office of desti ­
nation shall notify the arrival to the office of departure by the ‘arrival advice’ message.
 
The office of departure shall notify the arrival to the originally 
declared office of destination with the ‘forwarded arrival advice’ message.
 
3. The ‘arrival advice’ message referred to in paragraphs 1 and 2 
may not be used as proof of the procedure having ended for the purposes of Article 366(1).
 
4. Except where justified, the office of destination shall forward 
the ‘control results’ message to the office of departure at the latest on the third day following the day the goods are presented at the 
office of destination. However, where Article 408 applies, the office 
of destination shall forward the ‘control results’ message to the office of departure at the latest on the sixth day following the day the goods have been delivered.
 
__________  
▼M19  
S u b s e c t i o n 6  
▼M32  
Enquiry procedure  
Article 365  
1. When the customs authorities of the Member State of 
departure have not received the ‘arrival advice’ message by the time limit within which the goods must be presented at the office of destination or have not received the ‘control results’ message within six days after the ‘arrival advice’ message has been received, those authorities shall consider launching the enquiry procedure in order to obtain the information needed to discharge the procedure or, where this is not possible:
 
— to establish whether a customs debt has been incurred,  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 235
 
— to identify the debtor, and  
— to determine the customs authorities responsible for recovery.  
2. The enquiry procedure shall start at the latest seven days after 
the expiry of one of the time limits referred to in paragraph 1, 
except in exceptional cases defined by the Member States in agreement with each other. If the customs authorities receive information earlier that the transit procedure has not ended, or suspect that to be the case, the enquiry procedure shall be initiated forthwith.
 
3. If the customs authorities of the Member State of departure 
have only received the ‘arrival advice’ message, they shall initiate the enquiry procedure by requesting from the office of destination, which has sent the ‘arrival advice’ message, for the ‘control results’ message.
 
4. If the customs authorities of the Member State of departure 
have not received the ‘arrival advice’ message they shall initiate the 
enquiry procedure by requesting the information needed to discharge the procedure from the principal or, where sufficient particulars are available for the enquiry at destination, from the office of destination.
 
The principal shall be requested to provide the information needed 
to discharge the procedure at the latest 28 days after the start of the enquiry procedure with the office of destination when the transit operation cannot be discharged.
 
5. The office of destination and the principal shall reply to the 
request, referred to in paragraph 4, within 28 days. If the principal provides sufficient information within this period, the customs auth ­
orities of the Member State of departure shall take into account such 
information or shall discharge the procedure if the information provided so permits.
 
6. If the information received from the principal is not sufficient 
to discharge the procedure, but is sufficient for the enquiry procedure to continue according to the customs authorities of the Member State of departure, it shall immediately initiate a request to the customs office involved.
 
7. Where an enquiry establishes that the transit procedure ended 
correctly, the customs authorities of the Member State of departure shall discharge the procedure and shall immediately inform the principal and, where appropriate, any customs authorities that may 
have initiated a recovery procedure in accordance with Articles 217 
to 232 of the Code.
 
Article 365a  
1. When the customs authorities of the Member State of 
departure, hereinafter referred to as the ‘requesting authorities’, during the enquiry procedure and before the time limit referred to in the first indent of Article 450a expires, obtain evidence by whatever means regarding the place where the events occur from which the customs debt arises, and this place is in another Member State, the customs authorities shall immediately send all the information available to the authorities responsible for that place, hereinafter referred to as the ‘authorities addressed’.  ▼
M32  1993R2454 — EN — 05.12.2014 — 022.001 — 236
 
2. The authorities addressed shall acknowledge receipt of the 
communication and indicate whether they are responsible for recovery. If no response is received within 28 days, the requesting authorities shall immediately proceed with the enquiry procedure.
 
Article 366  
1. The proof that the procedure has ended within the time limit 
prescribed in the declaration may be furnished by the principal to the satisfaction of the customs authorities in the form of a document certified by the customs authorities of the Member State of desti ­
nation identifying the goods and establishing that they have been presented at the office of destination or, where Article 406 applies, to an authorised consignee.
 
2. The Community transit procedure shall also be considered as 
having ended where the principal presents, to the satisfaction of the customs authorities, one of the following documents:
 
(a) a customs document issued in a third country entering the goods 
for a customs-approved treatment or use;  
(b) a document issued in a third country, stamped by the customs 
authorities of that country and certifying that the goods are considered to be in free circulation in the third country concerned.
 
3. The documents mentioned in paragraph 2 can be replaced by 
copies or photocopies, certified as true copies by the body which certified the original documents, by the authorities of the third countries concerned or by the authorities of one of the Member States.  
▼
M19  
S u b s e c t i o n 7  
Additional provisions applicable where transit data is exchanged between 
customs authorities using information technology and computer networks  
▼M32  
Article 367  
The provisions concerning the exchanges of messages between the 
customs authorities using information technology and computer 
networks shall not apply to the simplified procedures specific to 
certain modes of transport and to the other simplified procedures based on Article 97(2) of the Code, referred to in Article 372(1)(f) and (g).
 
▼M29  __________  
▼M32  __________  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 237
 
S e c t i o n 3  
Simplifications  
S u b s e c t i o n 1  
General provisions concerning simplifications  
▼M32  
Article 372  
1. Following an application by the principal or the consignee, as 
appropriate, the customs authorities may authorise the following simplifications:
 
(a) use of a comprehensive guarantee or guarantee waiver;  
(b) use of seals of a special type;  
(c) exemption from the requirement to use a prescribed itinerary;  
(d) authorised consignor status;  
(e) authorised consignee status;  
(f) application of simplified procedures specific to goods:  
(i) carried by rail or large container;  
(ii) carried by air;  
(iii) carried by sea;  
(iv) moved by pipeline;  
(g) use of other simplified procedures based on Article 97(2) of the 
Code.  
2. Except where otherwise provided in this section or the auth ­
orisation, where authorisation to use the simplifications referred to in paragraph 1, points (a) and (f) is granted, the simplifications shall apply in all Member States. Where authorisation to use the simplifi ­
cations referred to in paragraph 1, points (b), (c) and (d) is granted, the simplifications shall apply only to Community transit operations 
beginning in the Member State where the authorisation was granted. 
Where authorisation to use the simplification referred to in paragraph 1, point (e) is granted, the simplification shall apply solely in the Member State where the authorisation was granted.  
▼
M19  
Article 373  
1. The authorisations referred to in Article 372(1) shall be 
granted only to persons who:  
(a) are established in the Community, with the proviso that auth ­
orisation to use a comprehensive guarantee may be granted only to persons established in the Member State where the guarantee is furnished,  ▼
M19  1993R2454 — EN — 05.12.2014 — 022.001 — 238
 
(b) regularly use the Community transit arrangements, or whose 
customs authorities know that they can meet the obligations under the arrangements or, in connection with the simplification referred to in Article 372(1)(e), regularly receive goods that have been entered for the Community transit procedure; and  
▼
M19  
(c) have not committed any serious or repeated offences against 
customs or tax legislation.  
2. To ensure the proper management of the simplifications, auth ­
orisations shall be granted only where:  
(a) the customs authorities are able to supervise the procedure and 
carry out controls without an administrative effort dispropor ­
tionate to the requirements of the person concerned, and  
(b) the persons concerned keep records which enable the customs 
authorities to carry out effective controls.  
▼M29  
3. Where the person concerned holds an AEO certificate referred 
to in point (a) or (c) of Article 14a(1), the requirements set out in paragraph 1(c) and 2(b) of this Article shall be deemed to be met.  
▼
M19  
Article 374  
▼M32  
1. An application for authorisation to use simplifications, here ­
inafter referred to as ‘the application’ shall be dated and signed. Under the conditions and in the manner which they shall determine the competent authorities shall provide that the application shall be made in writing or lodged using an electronic data-processing tech ­
nique.  
▼
M19  
2. The application must include all the facts which will allow the 
customs authorities to check that the conditions subject to which use 
of the simplifications may be granted have been met.  
Article 375  
1. The application shall be lodged with the customs authorities of 
the Member State in which the applicant is established.  
2. The authorisation shall be issued or the application rejected 
within three months at most of the date on which the application is lodged.
 
Article 376  
1. The dated and signed original of the authorisation and one or 
more copies thereof shall be given to the holder.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 239
 
2. The authorisation shall specify the conditions for use of the 
simplifications and lay down the operating and control methods. It shall be valid from the date of issue.  
▼
M32  
3. In the case of the simplifications referred to in Article 372 ­
(1)(b), (c) and (f), authorisations shall be presented whenever the office of departure so requires.  
▼
M19  
Article 377  
1. The holder of an authorisation shall inform the customs auth ­
orities of any factor arising after the authorisation was granted which may influence its continuation or content.
 
2. The date on which the decision takes effect shall be indicated 
in a decision revoking or amending authorisation.  
Article 378  
1. The customs authorities shall keep applications and attached 
supporting documents, together with a copy of any authorisations issued.
 
2. Where an application is rejected or an authorisation is 
annulled or revoked, the application and the decision rejecting or 
annulling or revoking the application, as the case may be, and all 
attached supporting documents shall be kept for at least three years from the end of the calendar year in which the application was rejected or the authorisation was annulled or revoked.
 
S u b s e c t i o n 2  
Comprehensive guarantee and guarantee waiver  
▼M32  
Article 379  
1. The principal may use a comprehensive guarantee, or 
guarantee waiver, up to a reference amount.  
2. The reference amount shall be the same as the amount of 
customs debt which may be incurred in respect of goods the principal places under the Community transit procedure during a period of at least one week.
 
The office of guarantee shall establish the amount in collaboration 
with the party concerned on the following basis:  
(a) the information on goods he has carried in the past and an 
estimate of the volume of intended Community transit oper ­
ations as shown,  inter alia , by his commercial documentation 
and accounts;  
(b) in establishing the reference amount, account shall be taken of 
the highest rates of duty and charges applicable to the goods in the Member State of the office of guarantee. Community goods carried or to be carried in accordance with the Convention on a common transit procedure shall be treated as non-Community goods.  ▼
M19  1993R2454 — EN — 05.12.2014 — 022.001 — 240
 
A calculation shall be made of the amount of the customs debt 
which may be incurred for each transit operation. When the necessary data is not available the amount is presumed to be EUR 7 000 unless other information known to the customs auth ­
orities leads to a different figure.
 
3. The guarantee office shall review the reference amount in 
particular on the basis of a request from the principal and shall adjust it if necessary.
 
4. Each principal shall ensure that the amount at stake does not 
exceed the reference amount, taking into account any operations for which the procedure has not yet ended.
 
The reference amounts shall be handled and may be monitored by 
means of the computerised system of the customs authorities for each transit operation.  
▼
M19  
Article 380  
1. The amount to be covered by the comprehensive guarantee 
shall be the same as the reference amount referred to in Article 379.  
2. The amount to be covered by the comprehensive guarantee 
may be reduced:  
(a) to 50 % of the reference amount where the principal demon ­
strates that his finances are sound and that he has sufficient 
experience of the Community transit procedure;  
(b) to 30 % of the reference amount where the principal demon ­
strates that his finances are sound, that he has sufficient experience of the Community transit procedure and that he 
cooperates very closely with the customs authorities.
 
3. A guarantee waiver may be granted where the principal 
demonstrates that he maintains the standards of reliability described in paragraph 2(b), is in command of transport operations 
and has sufficient financial resources to meet his obligations.
 
4. For the purpose of paragraphs 2 and 3, the Member States 
shall take into account the criteria set out in Annex 46b.  
▼M32  
Article 380a  
For each comprehensive guarantee and/or each guarantee waiver:  
(a) a ‘guarantee reference number’ linked with one reference 
amount shall be allocated to the principal for the use of the guarantee;
 
(b) an initial access code associated with the ‘guarantee reference 
number’ shall be allocated and communicated to the principal by the office of guarantee.  ▼
M32  1993R2454 — EN — 05.12.2014 — 022.001 — 241
 
The principal may assign one or more access codes to this guarantee 
to be used by himself or his representatives.  
▼M19  
Article 381  
1. To be authorised to furnish a comprehensive guarantee in 
respect of the types of goods referred to in Annex 44c, a principal must demonstrate, not only that he meets the conditions of Article 373, but also that his finances are sound, that he has sufficient experience of the Community transit procedure and 
either that he cooperates very closely with the customs authorities 
or that he is in command of transport operations.
 
2. The amount to be covered by the comprehensive guarantee 
referred to in paragraph 1 may be reduced:  
(a) to 50 % of the reference amount where the principal demon ­
strates that he cooperates very closely with the customs auth ­
orities and is in command of transport operations;  
(b) to 30 % of the reference amount where the principal demon ­
strates that he cooperates very closely with the customs auth ­
orities, is in command of transport operations, and that he has sufficient financial resources to meet his obligations.
 
3. For the purposes of applying paragraphs 1 and 2, the customs 
authorities shall take account of the criteria set out in Annex 46b.  
▼M21  
3a. Paragraphs 1, 2 and 3 also apply where an application 
explicitly concerns the use of the comprehensive guarantee for both the types of goods referred to in Annex 44c and those not listed in that Annex under the same comprehensive guarantee certificate.  
▼
M19  
4. The implementing rules concerning the temporary prohibition 
of the use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee, as provided for in Article 94(6) and (7) of the Code are set out in Annex 47a to the Regulation.  
▼
M32  
Article 382  
1. The comprehensive guarantee shall be furnished by a guar ­
antor.  
2. The guarantee document shall conform to the specimen in 
Annex 48. The guarantee instrument shall be retained at the office of guarantee.
 
3. Article 346(2) shall apply  mutatis mutandis . ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 242
 
Article 383  
1. On the basis of the authorisation, the customs authorities shall 
issue the principal with one or more comprehensive guarantee certificates or guarantee waiver certificates, hereinafter referred to as certificates, drawn up as appropriate on a form corresponding to the specimen in Annex 51 or Annex 51a and supplemented in accordance with Annex 51b, to enable the principal to provide proof of the comprehensive guarantee or guarantee waiver.  
▼
M32  
2. The period of validity of a certificate shall not exceed two 
years. However, that period may be extended by the office of guarantee for one further period not exceeding two years.
 
__________  
▼M19  
Article 384  
1. Article 348(1) and the first subparagraph of Article 348(2) 
shall apply  mutatis mutandis  to the revocation and cancellation of 
the comprehensive guarantee.  
▼M32  
2. The revocation of an authorisation to use a comprehensive 
guarantee or guarantee waiver by the customs authorities, and the 
effective date of revocation by the office of guarantee of its 
acceptance of a guarantor's undertaking, or the effective date of cancellation of an undertaking by a guarantor shall be entered in the computerised system by the office of guarantee.
 
3. From the effective date of revocation or cancellation any 
certificates issued for the application of Article 353(2)(b) may not be used to place goods under the Community transit procedure and shall be returned by the principal to the office of guarantee without delay.
 
Each Member State shall forward to the Commission the means by 
which certificates that remain valid and have not yet been returned or that have been declared as stolen, lost or falsified may be ident ­
ified. The Commission shall inform the other Member States.
 
__________  
▼M19  
S u b s e c t i o n 3  
Special loading lists  
▼M32  __________  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 243
 
S u b s e c t i o n 4  
Use of seals of a special type  
Article 386  
1. The customs authorities may authorise principals to use special 
types of seals on means of transport or packages provided the 
customs authorities approve the seals as complying with the char ­
acteristics set out in Annex 46a.  
▼M32  
2. Principals shall enter the type, number and marks of the seals 
used in the transit declaration data.  
Principals shall affix seals no later than when the goods are 
released.  
▼M19  
S u b s e c t i o n 5  
Exemption regarding prescribed itinerary  
Article 387  
1. The customs authorities may grant an exemption from the 
requirement to follow a prescribed itinerary to principals who ensure that the customs authorities are able to ascertain the location of the consignments concerned at all times.  
▼
M32  __________  
▼M19  __________  
S u b s e c t i o n 6  
Authorised consignor status  
Article 398  
▼M32  
Persons wishing to carry out Community transit operations without 
presenting the goods and the corresponding transit declaration at the office of departure or any other authorised place may be granted the status of authorised consignor.  
▼
M19  
This simplification shall be granted solely to persons authorised to 
use a comprehensive guarantee or granted a guarantee waiver.  
Article 399  
The authorisation shall specify in particular:  
(a) the office or offices of departure responsible for forthcoming 
Community transit operations;  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 244
 
(b) the time limit available to the customs authorities after the 
lodging of the transit declaration by the authorised consignor in order, if necessary, that the office may carry out any necessary controls before the departure of the goods;  
▼
M19  
(c) the identification measures to be taken, in which case the 
customs authorities may prescribe that the means of transport or the package or packages shall bear special seals, approved by the customs authorities as complying with the characteristics set out in Annex 46a and affixed by the authorised consignor;
 
(d) the excluded categories or movements of goods.  
▼M32  
Article 400  
The authorised consignor shall lodge a transit declaration at the 
office of departure. The release of goods may not take place before the end of the time limit provided for in Article 399(b).
 
__________  
Article 402  
The authorised consignor shall enter into the computerised system, 
where appropriate, the itinerary prescribed in accordance with 
Article 355(2), the period prescribed in accordance with Article 356 within which the goods must be presented at the office of destination, as well as the number, the type and the mark of the seals.
 
__________  
▼M19  __________  
S u b s e c t i o n 7  
Authorised consignee status  
▼M32  
Article 406  
1. Persons who wish to receive at their premises or at any other 
specified place goods entered for the Community transit procedure without presenting them and the  ►
M34  Transit accompanying 
document — Transit/security accompanying document ◄ at the 
office of destination may be granted the status of authorised consignee.
 
2. The principal shall have fulfilled his obligations under 
Article 96(1)(a) of the Code, and the Community transit procedure shall be deemed to have ended, when the  
►
M34  Transit accompanying document — Transit/security accom ­
panying document ◄ which accompanied the consignment, 
together with the intact goods, have been delivered within the prescribed period to the authorised consignee at his premises or at the place specified in the authorisation, the identification measures having been duly observed.  ▼
M32  1993R2454 — EN — 05.12.2014 — 022.001 — 245
 
3. At the carrier's request the authorised consignee shall issue the 
receipt provided for in Article 362, which shall apply  mutatis 
mutandis , in respect of each consignment delivered in accordance 
with paragraph 2.  
▼M19  
Article 407  
▼M32  
1. The authorisation shall specify in particular:  
(a) the office or offices of destination responsible for the goods 
received by the authorised consignee;  
(b) when the authorised consignee receives, via the ‘Unloading 
permission’ message, the relevant data of the ‘anticipated arrival record’ message from the office of destination for the purpose of applying Article 361(3)  mutatis mutandis ;
 
(c) the excluded categories or movements of goods.  
▼M19  
2. The customs authorities shall specify in the authorisation 
whether any action by the office of destination is required before the authorised consignee may dispose of goods received.  
▼
M32  
Article 408  
1. When the goods arrive at his premises or at the places 
specified in the authorisation, the authorised consignee shall:  
(a) immediately inform the office of destination responsible of the 
arrival of the goods by the ‘arrival notification’ message 
including all incidents during transport;  
(b) wait for the ‘unloading permission’ message before starting the 
unloading;  
(c) after having received the ‘unloading permission’ message, send 
at the latest by the third day following the arrival of the goods, the ‘unloading remarks’ message including all differences to the office of destination, in accordance with the procedure laid down in the authorisation;
 
(d) make available or send to the office of destination a copy of the  
►M34  Transit accompanying document — Transit/security 
accompanying document ◄ which accompanied the goods 
according to the arrangement provided in the authorisation.  
2. The office of destination shall introduce the data constituting 
the ‘control results’ message in the computerised system.  
__________  
▼M19  __________  
__________  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 246
 
S u b s e c t i o n 8  
Simplified procedures for goods carried by rail or in large containers  
A . General provisions relating to carriage by rail  
Article 412  
Article 359 shall not apply to the carriage of goods by rail.  
▼B 
Article 413  
Where the Community transit procedure is applicable, formalities 
under that procedure shall be simplified in accordance with Articles 414 to 425, 441 and 442 for the transport of goods by railway companies under cover of a ‘consignment note CIM and express 
parcels’ hereinafter referred to as the ‘consignment note CIM’.  
▼
M19  
Article 414  
The CIM consignment note shall be equivalent to a Community 
transit declaration.  
▼B 
Article 415  
The railway company of each Member State shall make the records 
held at their accounting offices available to the customs authorities 
of their country for purposes of control.  
Article 416  
▼M19  
1. A railway company which accepts goods for carriage under 
cover of a CIM consignment note serving as a Community transit declaration shall be the principal for that operation.  
▼
B 
2. The railway company of the Member State through whose 
territory the goods enter the Community shall be the principal for operations in respect of goods accepted for transport by the railways of a third country.
 
Article 417  
The railway companies shall ensure that consignments transported 
under the Community transit procedure are identified by labels bearing a pictogram, a specimen of which is shown in Annex 58.
 
The labels shall be affixed to the consignment note CIM and to the 
relevant railway wagon in the case of a full load or, in other cases, to the package or packages.  ▼
M19  1993R2454 — EN — 05.12.2014 — 022.001 — 247
 
The label referred to in the first paragraph may be replaced by a 
stamp reproducing the pictogram shown in Annex 58 in green ink.  
▼B 
Article 418  
Where the contract of carriage is modified so that:  
— a transport operation which was to end outside the customs 
territory of the Community ends within it,  
— a transport operation which was to end within the customs 
territory of the Community ends outside it,  
the railway companies shall not perform the modified contract 
without the prior agreement of the office of departure.  
In all other cases, the railway companies may perform the modified 
contract; they shall forthwith inform the office of departure of the modification made.
 
Article 419  
1. The consignment note CIM shall be produced at the office of 
departure in the case of a transport operation to which the Community transit procedure applies and which starts and is to end within the customs territory of the Community.  
▼
M13  
2. The office of departure shall clearly enter in the box reserved 
for customs on sheets 1, 2 and 3 of the CIM consignment note:  
(a) the symbol ‘T1’, where goods are moving under the external 
Community transit procedure;  
(b) the symbol ‘T2’, where goods, with the exception of those 
referred to in  ►M19  Article 340c(1) ◄, are moving under 
the internal Community transit procedure in accordance with Article 165 of the Code;
 
(c) the symbol ‘T2F’, where goods are moving under the internal 
Community transit procedure in accordance with  
►M19  Article 340c(1) ◄. 
The symbol ‘T2’ or ‘T2F’ shall be authenticated by the application 
of the stamp of the office of departure.  
▼B 
3. All copies of the consignment note CIM shall be returned to 
the person concerned.  ▼M12  1993R2454 — EN — 05.12.2014 — 022.001 — 248
 
4. The goods referred to in  ►M19  Article 340c(2) ◄ shall be 
placed under the internal Community transit procedure for the whole of the journey from the Community station of departure to the station of destination in the customs territory of the Community, in accordance with arrangements determined by each Member State, without presentation at the office of departure of the consignment note CIM in respect of the goods and without affixing the labels referred to in Article 417. However, this waiver shall not apply to 
consignment notes CIM drawn up for goods covered by the 
provisions in  ►
M18  Article 843 ◄. 
5. For the goods referred to in paragraph 2 the customs office for 
the station of destination shall act as the office of destination. If, however, the goods are released for free circulation or placed under another customs procedure at an intermediate station, the office responsible for that station shall act as the office of destination.
 
No formalities need be carried out at the office of destination with 
regard to the goods referred to in  ►M19  Article 340c(2) ◄. 
6. For the purposes of the control referred to in Article 415, the 
railway companies shall, in the country of destination, make all the consignment notes CIM for the transport operations referred to in paragraph 4 available to the customs authorities, in accordance with any provisions defined by mutual agreement with those authorities.
 
7. When Community goods are transported by rail from a point 
in a Member State to a point in another Member State through the territory of a third country other than an EFTA country, the internal Community transit procedure shall apply. In this case the provisions of paragraphs 4, 5 second subparagraph and 6 shall apply  mutatis 
mutandis .
 
Article 420  
As a general rule and having regard to the identification measures 
applied by the railway companies, the office of departure shall not seal the means of transport or the packages.
 
Article 421  
1. In the cases referred to in the first subparagraph of Article 419 
(5), the railway company of the Member State responsible for the office of destination shall forward to the latter sheets 2 and 3 of the 
consignment note CIM.
 
2. The office of destination shall forthwith return sheet 2 to the 
railway company after stamping it and shall retain sheet 3.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 249
 
Article 422  
1. Article 419 and 420 shall apply to a transport operation which 
starts within the customs territory of the Community and is to end outside it.
 
2. The customs office for the frontier station through which the 
goods in transit leave the customs territory of the Community shall act as office of destination.
 
3. No formalities need be carried out at the office of destination.  
Article 423  
1. Where a transport operation starts outside the customs territory 
of the Community and is to end within it, the customs office for the 
frontier station through which the goods enter the customs territory of the Community shall act as office of departure.
 
No formalities need be carried out at the office of departure.  
▼M4 
2. The customs office for the station of destination shall act as 
the office of destination. The formalities referred to in Article 421 shall be carried out at the office of destination.
 
3. Where the goods are released for free circulation or placed 
under another customs procedure at an intermediate station, the customs office for this station shall act as the office of destination. This customs office shall stamp sheets 2 and 3 and the supple ­
mentary copy of sheet 3 forwarded by the railway company and endorse them with one of the following indications:
 
— Cleared  
— Dédouané  
— Verzollt  
— Sdoganato  
— Vrijgemaakt  
— Toldbehandlet  
— Εκτελωνισμένο  
— Despachado de aduana  
— Desalfandegado  
▼M21  
— Tulliselvitetty  
— Tullklarerat  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 250
 
— Propušt ěno 
— Lõpetatud  
— Nomuitots  
— Išleista  
— Vámkezelve  
— Mgħoddija  
— Odprawiony  
— Ocarinjeno  
— Prepustené  
▼M30  
— Оформено  
— Vămuit 
▼M45  
— Ocarinjeno  
▼M4 
This office shall return sheets 2 and 3, without delay, to the railway 
company after having stamped them and retained the supplementary copy of sheet 3.
 
4. The procedure referred to in paragraph 3 shall not apply to 
products subject to exise duty as defined in Article 3 (1) and 
Article 5 (1) of Council Directive 92/12/EEC (  1 ). 
5. In the case referred to in paragraph 3 the competent customs 
authorities for the office of destination may request  a posteriori  
verification of the endorsements made by the competent customs authorities for the intermediate station on sheets 2 and 3.  
▼
B 
Article 424  
1. Where a transport operation starts and is to end outside the 
customs territory of the Community, the customs offices which are to act as office of departure and office of destination shall be those referred to in Articles 423 (1) and 422 (2) respectively.
 
2. No formalities need to be carried out at the offices of 
departure or destination.  
Article 425  
Goods which are transported under Articles 423 (1) or 424 (1) shall 
be considered as moving under the external Community transit procedure unless the Community status of the goods is established in accordance with Articles 313 to 340.  ▼
A2 1993R2454 — EN — 05.12.2014 — 022.001 — 251  
( 1 ) OJ No L 76, 23.3.1992, p. 1.
 B . Provisions relating to goods carried in large containers  
▼M12  
Article 426  
Where the Community transit procedure is applicable, formalities 
under that procedure shall be simplified in accordance with Articles 427 to 442 for goods carried by the railway companies in large containers using transport undertakings as intermediaries, under cover of transfer notes referred to as ‘TR transfer notes’. Such operations may include the dispatch of consignments by transport undertakings using modes of transport other than rail, to the nearest suitable railway station to the point of loading and from the nearest suitable railway station to the point of unloading, and any transport by sea in the course of the movement between those two stations.  
▼
B 
Article 427  
For the purpose of Articles 426 to 442:  
1. ‘transport undertaking’ means an undertaking constituted by the 
railway companies as a corporate entity of which they are members, such undertaking being set up for the purpose of carrying goods by means of large containers under cover of TR transfer notes;
 
2. ‘large container’ means a container  ►M20  __________  ◄ 
that is:  
— designed in such a way that it can be properly sealed where 
the application of Article 435 requires this,  
— of a size such that the area bounded by the four lower 
external angles is not less than 7 m  2 ; 
3. ‘TR transfer note’ means the document which comprises the 
contract of carriage by which the transport undertaking arranges for one or more large containers to be carried from a consignor to a consignee in international transport. The TR transfer note shall bear a serial number in the top right-hand corner by which it can be identified. This number shall be made up of eight digits preceded 
by the letters TR.
 
The TR transfer note shall consist of the following sheets, in 
numerical order:  
— 1: sheet for the head office of the transport undertaking,  
— 2: sheet for the national representative of the transport 
undertaking at the station of destination,  
— 3A: sheet for customs,  
— 3B: sheet for the consignee,  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 252
 
— 4: sheet for the head office of the transport undertaking,  
— 5: sheet for the national representative of the transport 
undertaking at the station of departure,  
— 6: sheet for the consignor.  
Each sheet of the TR transfer note, with the exception of sheet 
3A, shall have a green band approximately four centimetres wide along its right-hand edge;
 
4. ‘List of large containers’, hereinafter referred to as ‘list’, means 
the document attached to a TR transfer note, of which it forms an integral part, which is intended to cover the consignment of several large containers from a single station of departure to a single station of destination, at which stations the customs formalities are carried out.
 
The list shall be produced in the same number of copies as the 
TR transfer note to which it relates.  
The number of lists shall be shown in the box at the top 
right-hand corner of the TR transfer note reserved for that purpose.
 
In addition, the serial number of the appropriate TR transfer note 
shall be entered in the top right-hand corner of each list;  
▼M12  
5. ‘nearest suitable railway station’ means a railway station or 
terminal nearest to the point of loading or unloading, which is equipped to handle the large containers defined in point 2.
 
▼M19  
Article 428  
TR transfer notes used by transport undertakings shall have the 
same legal force as transit declarations.  
▼B 
Article 429  
1. In each Member State the transport undertaking shall make 
available to the customs authorities for control purposes, through the medium of its national representative or representatives, the records held at its accounting office or offices or at those of its national representative or representatives.
 
2. At the request of the customs authorities, the transport under ­
taking or its national representative or representatives shall communicate to them forthwith any documents, accounting records or information relating to carriage operations completed or underway which those authorities consider they should see.
 
3. Where, in accordance with Article 428, TR transfer notes are 
treated as equivalent to  ►M19  Community transit declarations ◄, 
the transport undertaking or its national representatives or represen ­
tatives shall:  
(a) inform the customs office of destination of any TR transfer 
note, sheet 1 of which has been sent to it without a customs endorsement;  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 253
 
(b) inform the customs office of departure of any TR transfer note, 
sheet 1 of which has not been returned to it and in respect of which it has been unable to determine whether the consignment has been correctly presented to the customs office of destination or has been exported from the customs territory of the Community to a third country under Article 437.
 
Article 430  
1. In the case of transport operations referred to in Article 426 
accepted by the transport undertaking in a Member State, the railway company of that Member State shall be the principal.
 
2. In the case of transport operations referred to in Article 426 
accepted by the transport undertaking in a third country, the railway company of the Member State through which the goods enter the customs territory of the Community shall be the principal.
 
Article 431  
If customs formalities have to be carried out during carriage by 
means other than rail to the station of departure or from the station of destination, only one large container may be covered by each TR transfer note.
 
Article 432  
The transport undertaking shall ensure that transport operations 
carried out under the Community transit procedure are identified by labels bearing a pictogram, a specimen of which is shown in Annex 58. The labels shall be affixed to the TR transfer note and to the large container or containers concerned.  
▼
M12  
The label referred to in the first paragraph may be replaced by a 
stamp reproducing the pictogram shown in Annex 58 in green ink.  
▼B 
Article 433  
Where a contract of carriage is modified so that:  
— a transport operation which was to end outside the customs 
territory of the Community ends within it,  
— a transport operation which was to end within the customs 
territory of the Community ends outside it,  
the transport undertaking shall not perform the modified contract 
without the prior agreement of the office of departure.  
In all other cases, the transport undertaking may perform the 
modified contract; it shall forthwith inform the office of departure of the modification made.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 254
 
Article 434  
1. Where a transport operation to which the Community transit 
procedure applies starts and is to end within the customs territory of the Community, the TR transfer note shall be presented at the office of departure.  
▼
M13  
2. The office of departure shall clearly enter in the box reserved 
for customs on sheets 1, 2, 3A and 3B of the TR transfer note:  
(a) the symbol ‘T1’ where goods are moving under the external 
Community transit procedure;  
(b) the symbol ‘T2’, where goods, with the exception of those 
referred to in  ►M19  Article 340c(1) ◄, are moving under 
the internal Community transit procedure in accordance with Article 165 of the Code;
 
(c) the symbol ‘T2F’, where goods are moving under the internal 
Community transit procedure in accordance with  
►M19  Article 340c(1) ◄. 
The symbol ‘T2’ or ‘T2F’ shall be authenticated by the application 
of the stamp of the office of departure.  
3. he office of departure shall enter in the box reserved for 
customs on sheets 1, 2, 3A and 3B of the TR transfer note separate references for the container(s) depending on which type of goods they contain and the symbol ‘T1’, ‘T2’ or ‘T2F’, as appropriate, wherever a TR transfer note covers:
 
(a) containers carrying goods moving under the external 
Community transit procedure; and  
(b) containers carrying goods, with the exception of those referred 
to in  ►M19  Article 340c(1) ◄, moving under the internal 
Community transit procedure in accordance with Article 165 of the Code;
 
(c) containers carrying goods moving under the internal 
Community transit procedure in accordance with  
►M19  Article 340c(1) ◄. ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 255
 
4. In cases covered by paragraph 3, where lists of large 
containers are used, separate lists shall be made out for each category of container and the serial number or numbers of the list or lists concerned shall be entered in the box reserved for customs on sheets 1, 2, 3A and 3B of the TR transfer note. The symbol ‘T1’, ‘T2’ or ‘T2F’, as appropriate to the category of container used, shall be entered alongside the serial number(s) of the list(s).  
▼
B 
5. All sheets of the TR transfer note shall be returned to the 
person concerned.  
6. The goods referred to in  ►M19  Article 340c(2) ◄ shall be 
placed under the internal Community transit procedure for the whole of the journey in accordance with arrangements determined by each Member State without presentation at the office of departure of the TR transfer note in respect of the goods and without affixing the labels referred to in Article 432. However, this waiver shall not apply to the TR transfer note drawn up for goods covered by the provisions in  ►
M18  Article 843 ◄. 
7. For the goods referred to in paragraph 2 the TR transfer note 
must be produced at the office of destination where the goods are declared for release for free circulation or for another customs procedure.
 
No formalities need be carried out at the office of destination in 
respect of the goods referred to in  ►M19  Article 340c(2) ◄. 
8. For the purposes of the control referred to in Article 429, the 
transport undertaking shall in the country of destination make all TR transfer notes for the transport operations referred to in paragraph 6 available to the customs authorities in accordance with any provisions defined by mutual agreement with those auth ­
orities.
 
9. When Community goods are transported by rail from a point 
in a Member State to a point in another Member State through the territory of a third country other than an EFTA country, the internal Community transit procedure shall apply. In this case the provisions of paragraphs 6, 7 second subparagraph and 8 shall apply  mutatis 
mutandis .
 
Article 435  
Identification of goods shall be ensured in accordance with  
►M19  Article 357 ◄. However, the office of departure shall not 
normally seal large containers where identification measures are taken by the railway companies. If seals are affixed this shall be indicated in the space reserved for customs use on sheets 3A and 3B of the TR transfer note.  ▼
M13  1993R2454 — EN — 05.12.2014 — 022.001 — 256
 
Article 436  
1. In the cases referred to in the first subparagraph of Article 434 
(7) the transport undertaking shall deliver sheets 1, 2 and 3A of the TR transfer note to the office of destination.
 
2. The office of destination shall forthwith endorse sheets 1 and 
2 and return them to the transport undertaking and shall retain sheet 3A.
 
Article 437  
1. Where a transport operation starts within the customs territory 
of the Community and is to end outside it, Article 434 (1) to (5) and Article 435 shall apply.
 
2. The customs office responsible for the frontier station through 
which the goods leave the customs territory of the Community shall act as the office of destination.
 
3. No formalities need be carried out at the office of destination.  
Article 438  
1. Where a transport operation starts outside the customs territory 
of the Community and is to end within it, the customs office responsible for the frontier station through which the goods enter the Community shall act as the office of departure. No formalities need be carried out at the office of departure.
 
2. The customs office to which the goods are presented shall act 
as the office of destination.  
The formalities laid down in Article 436 shall be carried out at the 
office of destination.  
▼M6 
3. Where the goods are released for free circulation or placed 
under another customs procedure at an intermediate station, the 
customs office for this station shall act as the office of destination. 
This customs office shall stamp sheets 1, 2 and 3A of the TR transfer note presented by the transport undertaking and endorse them with at least one of the following indications:
 
— Despachado de aduana,  
— Toldbehandlet,  
— Verzollt,  
— Εκτελωνισμένο , 
— Cleared,  
— Dédouané,  
— Sdoganato,  
— Vrijgemaakt,  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 257
 
— Desalfandegado,  
— Tulliselvitetty,  
— Tullklarerat,  
▼A2 
— Propušt ěno, 
— Lõpetatud,  
— Nomuitots,  
— Išleista,  
— Vámkezelve,  
— Mgħoddija,  
— Odprawiony,  
— Ocarinjeno,  
— Prepustené,  
▼M30  
— Оформено , 
— Vămuit,  
▼M45  
— Ocarinjeno.  
▼M6 
This office shall return sheets 1 and 2, without delay, to the 
transport undertaking after having stamped them and retain sheet 3A.
 
4. The provisions of Article 423 (4) and (5) shall apply  mutatis 
mutandis . 
▼B 
Article 439  
1. Where a transport operation starts and is to end outside the 
customs territory of the Community, the customs offices which are to act as the office of departure and the office of destination shall be those referred to in Article 438 (1) and Article 437 (2) respectively.
 
2. No formalities need be carried out at the offices of departure 
or destination.  
Article 440  
Goods which are transported under Articles 438 (1) or 439 (1) shall 
be considered as moving under the external Community transit procedure unless the Community status of the goods is established in accordance with the provisions of Articles 313 to 340.  ▼
M6 1993R2454 — EN — 05.12.2014 — 022.001 — 258
 
C . Other provisions  
▼B 
Article 441  
▼M32  
1. Articles 353(5) and point 23 of Annex 37d shall apply to any 
loading lists which accompany the consignment note CIM or the TR transfer note.  
▼
B 
In addition, the loading list shall include the wagon number to 
which the consignment note CIM refers or, where appropriate, the container number of the container containing the goods.
 
2. In the case of transport operations beginning within the 
customs territory of the Community comprising both goods moving under the external Community transit procedure and goods moving under the internal Community transit procedure, separate loading lists shall be made out; in the case of goods carried in large containers under cover of TR transfer notes, such separate lists shall be made out for each large container which contains both categories of goods.
 
The serial numbers of the loading lists relating to each of the two 
categories of goods shall be entered in the box reserved for the description of goods on the consignment note CIM or TR transfer note, as the case may be.
 
3. In the cases referred to in paragraphs 1 and 2 and for the 
purposes of the procedures provided for in Articles 413 to 442, 
the loading lists accompanying the consignment note CIM or the 
TR transfer note shall form an integral part thereof and shall have the same legal effects.
 
The original of such loading lists shall be stamped by the station of 
dispatch.  
▼M19  
D . Scope of the normal procedures and the simplified procedures  
▼B 
Article 442  
▼M32  
1. Where the Community transit procedure is applicable, Articles 
412 to 441 shall not preclude the use of the procedures laid down in Articles 344 to 362, 367 and point 22 of Annex 37d, and Articles 415 and 417 or 429 and 432 shall nevertheless apply.  ▼
M19  1993R2454 — EN — 05.12.2014 — 022.001 — 259
 
2. In the cases referred to in paragraph 1, a reference to the 
Community transit document(s) used shall be clearly entered in the box reserved for particulars of accompanying documents at the time when the consignment note CIM or TR transfer note is made out. The reference shall include the type of document, office of issue, date and registration number of each document used.
 
In addition, sheet 2 of the consignment note CIM or sheets 1 and 2 
of the TR transfer note shall be authenticated by the railway company responsible for the last railway station involved in the Community transit operation. This company shall authenticate the document after ascertaining that transport of the goods is covered by the Community transit document or documents referred to.
 
3. Where a Community transit operation is carried out under 
cover of a TR transfer note in accordance with Articles 426 to 440, the consignment note CIM used for the operation shall be 
excluded from the scope of paragraphs 1 and 2 and of Articles 
413 to 425. The consignment note CIM shall bear a clear reference to the TR transfer note in the box reserved for particulars of accompanying documents. That reference shall include the words ‘TR transfer note’ followed by the serial number.  
▼
M19  
Article 442a  
1. Where production of the Community transit declaration at the 
office of departure is not required in respect of goods which are to be dispatched under cover of a CIM consignment note or a TR transfer note in accordance with Articles 413 to 442, the customs authorities shall take the necessary measures to ensure that copies No 1, No 2 and No 3 of the CIM consignment note, or copies No 1, No 2, No 3A and No 3B of the TR transfer note bear the ‘T1’, ‘T2’ or ‘T2F’ symbol, as the case may be.
 
2. Where goods carried in accordance with Articles 413 to 442 
are intended for an authorised consignee, the customs authorities may provide that, by way of derogation from Article 406(2) and Article 408(1)(b), copies No 2 and No 3 of the CIM consignment note, or copies No 1, No 2 and No 3A of the TR transfer note are to be delivered direct by the railway company or by the transport undertaking to the office of destination.
 
S u b s e c t i o n 9  
Simplified procedures for transport by air  
__________  
Article 444  
1. An airline may be authorised to use the goods manifest as a 
transit declaration where it corresponds in substance to the specimen in Appendix 3 of Annex 9 to the Convention on International Civil Aviation (simplified procedure — level 1).  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 260
 
For Community transit operations, the authorisation shall indicate 
the form of the manifest and the airports of departure and desti ­
nation. The airline shall send the customs authorities of each of the airports concerned an authenticated copy of the authorisation.
 
2. Where a transport operation involves goods which must be 
placed under the external Community transit procedure and goods which must be placed under the internal Community transit procedure provided for in Article 340c(1), those goods shall be listed on separate manifests.
 
3. Each manifest shall bear an endorsement dated and signed by 
the airline, identifying it:  
— by the ‘T1’ symbol where the goods are placed under the 
external Community transit procedure; or  
— by the ‘T2F’ symbol where the goods are placed under the 
internal Community transit procedure, provided for in Article 340c(1).
 
4. The manifest shall also include the following information:  
(a) the name of the airline transporting the goods;  
(b) the flight number;  
(c) the date of the flight;  
(d) the name of the airport of loading (airport of departure) and 
unloading (airport of destination).  
It shall also indicate, for each consignment:  
(a) the number of the air waybill;  
(b) the number of packages;  
(c) the normal trade description of the goods including all the 
details necessary for their identification;  
(d) the gross mass.  
Where goods are grouped, their description shall be replaced, where 
appropriate, by the entry ‘Consolidation’, which may be abbreviated. In such cases the air waybills for consignments on the manifest shall include the normal trade description of the goods including all the details necessary for their identification.
 
5. At least two copies of the manifest shall be presented to the 
customs authorities at the airport of departure, which shall retain one copy.
 
6. A copy of the manifest shall be presented to the customs 
authorities at the airport of destination.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 261
 
7. Once a month, after authenticating the list, the customs auth ­
orities at each airport of destination shall transmit to the customs authorities at each airport of departure a list drawn up by the airlines of the manifests which were presented to them during the previous month.
 
The description of each manifest in that list shall include the 
following information:  
(a) the reference number of the manifest;  
(b) the symbol identifying the manifest as a transit declaration in 
accordance with paragraph 3;  
(c) the name (which may be abbreviated) of the airline which 
carried the goods;  
(d) the flight number; and  
(e) the date of the flight.  
The authorisation may also provide for the airlines themselves to 
transmit the information referred to in the first subparagraph.  
In the event of irregularities being found in connection with the 
information on the manifests appearing on the said list, the 
customs authorities of the airport of destination shall inform the customs authorities of the airport of departure and the authority which granted the authorisation, referring in particular to the air waybills for the goods in question.
 
Article 445  
1. An airline may be authorised to use a manifest transmitted by 
data exchange systems as a transit declaration if it operates a significant number of flights between the Member States (simplified 
procedure — level 2).
 
By way of derogation from Article 373(1)(a), airlines need not be 
established in the Community if they have a regional office there.  
2. On receipt of an application for authorisation, the customs 
authorities shall notify the other Member States in whose territories the airports of departure and destination linked by electronic data interchange systems are situated.
 
Provided no objection is received within 60 days of the date of 
notification, the customs authorities shall issue the authorisation.  
This authorisation shall be valid in all the Member States concerned 
and shall apply only to Community transit operations between the airports to which it refers.
 
3. For the purposes of the simplification, the manifest drawn up 
at the airport of departure shall be transmitted to the airport of destination by electronic data interchange system.  ▼
M19  1993R2454 — EN — 05.12.2014 — 022.001 — 262
 
The airline shall enter against the relevant items in the manifest:  
(a) the ‘T1’ symbol where the goods are placed under the external 
Community transit procedure;  
(b) the ‘TF’ symbol where the goods are placed under the internal 
Community transit procedure provided for in Article 340c(1);  
(c) the letters ‘TD’ for goods already placed under a transit 
procedure, or carried under the inward processing, customs warehouse or temporary admission procedure. In such cases, the airline shall also enter the letters ‘TD’ in the corresponding airway bill as well as a reference for the procedure used, the reference number and date of the transit declaration or transfer document and the name of the issuing office;
 
(d) the letter ‘C’ (equivalent to ‘T2L’) for goods whose Community 
status may be demonstrated;  
(e) the letter ‘X’ for Community goods to be exported and which 
are not placed under a transit procedure.  
The manifest must also include the information provided for in 
Article 444(4).  
4. The Community transit procedure shall be deemed to be  
►C9 ended ◄ when the manifest transmitted by electronic data 
exchange system is available to the customs authorities of the airport of destination and the goods have been presented to them.
 
The records kept by the airline shall contain at least the information 
referred to in the second subparagraph of paragraph 3.  
If necessary, the customs authorities at the airport of destination 
shall transmit to the customs authorities at the airport of departure, for verification, the relevant details of manifests received by elec ­
tronic data interchange system.
 
5. Without prejudice to the provisions of Articles 365 and 366, 
Articles 450a to 450d and Title VII of the Code:  
(a) the airline shall notify the customs authorities of all offences 
and irregularities;  
(b) the customs authorities at the airport of destination shall notify 
the customs authorities at the airport of departure and the authority which issued the authorisation of all offences and irregularities at the earliest opportunity.
 ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 263
 
S u b s e c t i o n 1 0  
Simplified procedures for maritime transport  
Article 446  
Where Articles 447 and 448 apply, it shall not be necessary to 
furnish a guarantee.  
Article 447  
1. Shipping companies may be authorised to use the goods 
manifest as a transit declaration (simplified procedure — level 1).  
For Community transit operations, the authorisation shall indicate 
the form of the manifest and the ports of departure and destination. The shipping company shall send the customs authorities of each of 
the ports concerned an authenticated copy of the authorisation.
 
2. Where a transport operation involves goods which must be 
placed under the external Community transit procedure and goods which must be placed under the internal Community transit procedure in accordance with Article 340c(1), those goods shall be listed on separate manifests.
 
3. Each manifest shall bear an endorsement dated and signed by 
the shipping company, identifying it:  
(a) by the ‘T1’ symbol where the goods are placed under the 
external Community transit procedure; or  
(b) by the ‘T2F’ symbol where the goods are placed under the 
internal Community transit procedure in accordance with Article 340c(1).
 
4. The manifest shall also contain the following information:  
(a) the name and full address of the shipping company carrying the 
goods;  
(b) the identity of the vessel;  
(c) the place of loading;  
(d) the place of unloading.  
It shall also indicate, for each consignment:  
(a) the reference for the bill of lading;  
(b) the number, kind, markings and identification numbers of the 
packages;  
(c) the normal trade description of the goods including all the 
details necessary for their identification;  
(d) the gross mass in kilograms;  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 264
 
(e) where appropriate, the identifying numbers of containers.  
5. At least two copies of the manifest must be presented to the 
customs authorities at the port of departure, which shall keep one copy.
 
6. A copy of the manifest shall be presented to the customs 
authorities at the port of destination.  
7. Once a month, after authenticating the list, the customs auth ­
orities at each port of destination shall transmit to the customs authorities at each port of departure a list drawn up by the shipping companies of the manifests which were presented to them during the previous month.
 
The description of each manifest in that list shall include the 
following information:  
(a) the reference number of the manifest;  
(b) the symbol identifying the manifest as a transit declaration in 
accordance with paragraph 3;  
(c) the name (which may be abbreviated) of the shipping company 
which carried the goods;  
(d) the date of the maritime transport operation.  
The authorisation may also provide for the shipping companies 
themselves to transmit the information referred to in the first subparagraph.
 
In the event of irregularities being found in connection with the 
information on the manifests appearing on the said list, the customs authorities of the port of destination shall inform the customs authorities of the port of departure and the authority which granted the authorisation, referring in particular to the bills of lading for the goods in question.
 
Article 448  
1. A shipping company may be authorised to use a single 
manifest as a transit declaration if it operates a significant number of regular voyages between the Member States (simplified procedure — level 2).
 
By way of derogation from Article 373(1)(a), shipping companies 
need not be established in the Community if they have a regional office there.
 
2. On receipt of an application for authorisation, the customs 
authorities shall notify the other Member States in whose territories the ports of departure and destination are situated.
 
Provided no objection is received within sixty days of the date of 
notification, the customs authorities shall issue the authorisation.  
This authorisation shall be valid in all the Member States concerned 
and shall apply only to Community transit operations between the ports to which it refers.  ▼
M19  1993R2454 — EN — 05.12.2014 — 022.001 — 265
 
3. For the purposes of the simplification, the shipping company 
may use a single manifest for all goods carried; where it does so, it shall enter against the relevant items in the manifest:
 
(a) the ‘T1’ symbol where the goods are placed under the external 
Community transit procedure;  
(b) the ‘TF’ symbol where the goods are placed under the internal 
Community transit procedure in accordance with Article 340c(1);
 
(c) the letters ‘TD’ for goods already placed under a transit 
procedure, or carried under the inward processing, customs warehouse or temporary admission procedure. In such cases, 
the shipping company shall also enter the letters ‘TD’ in the 
corresponding bill of lading or other appropriate commercial document as well as a reference for the procedure used, the reference number and date of the transit declaration or transfer document and the name of the issuing office;
 
(d) the letter ‘C’ (equivalent to ‘T2L’) for goods whose Community 
status may be demonstrated;  
(e) the letter ‘X’ for Community goods to be exported and which 
are not placed under a transit procedure.  
The manifest must also include the information provided for in 
Article 447(4).  
4. The Community transit procedure shall be deemed to be 
concluded when the manifest and the goods are presented to the customs authorities at the port of destination.
 
The records kept by the shipping company in accordance with 
Article 373(2)(b) shall contain at least the information referred to in the first subparagraph of paragraph 3.
 
Where necessary, the customs authorities at the port of destination 
shall transmit the relevant details of manifests to the customs auth ­
orities at the port of departure for verification.  
5. Without prejudice to the provisions of Articles 365 and 366, 
Articles 450a to 450d and Title VII of the Code, the following notifications shall be made:
 
(a) the shipping company shall notify all offences and irregularities 
to the customs authorities;  
(b) the customs authorities at the port of destination shall notify the 
customs authorities at the port of departure and the authority which issued the authorisation of all offences and irregularities at the earliest opportunity.
 ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 266
 
__________  
▼M19  
S u b s e c t i o n 1 1  
Simplified procedure for transport by pipeline  
▼B 
Article 450  
1. Where the Community transit procedure applies, the 
formalities relating to the procedure shall be adapted in accordance with paragraphs 2 to 6 for goods transported by pipeline.
 
2. Goods transported by pipeline shall be deemed to be placed 
under the Community transit procedure:  
— on entry into the customs territory of the Community for those 
goods which enter that territory by pipeline,  
— on placing into the pipeline system for those goods which are 
already within the customs territory of the Community.  
Where necessary, the Community status of the goods shall be estab ­
lished in accordance with Articles 313 to 340.  
3. For the goods referred to in paragraph 2, the operator of the 
pipeline established in the Member State through the territory of which the goods enter the customs territory of the Community or the operator of the pipeline in the Member State in which the movement starts shall be the principal.
 
4. For the purposes of Article 96 (2) of the Code, the operator of 
a pipeline established in a Member State through the territory of which the goods are transported by pipeline shall be regarded as the carrier.
 
5. The Community transit operation shall be deemed to end 
when the goods transported by pipeline arrive at the consignee's plant or are accepted into the distribution network of a consignee, and are entered in his records.
 
6. The undertakings involved in carriage of the goods shall keep 
records and make them available to the customs authorities for the purpose of any controls considered necessary in connection with the Community transit operations referred to in paragraphs 2 to 4.  ▼
M13  1993R2454 — EN — 05.12.2014 — 022.001 — 267
 
S e c t i o n 4  
Customs debt and recovery 
▼M32  
Article 450a  
The time limit referred to in the third indent of Article 215(1) of the 
Code shall be:  
— seven months from the latest date on which the goods should 
have been presented at the office of destination, unless a request for recovery within the meaning of Article 365a has been sent, in which case this period is extended by a maximum of one month, or
 
— one month from the expiry of the time limit referred to in 
Article 365(5), where the principal has provided insufficient or no information.  
▼
M19  
Article 450b  
1. Where, following initiation of recovery proceedings for other 
charges, the customs authorities determined in accordance with Article 215 of the Code (hereinafter referred to as ‘the requesting authorities’) obtain evidence by whatever means regarding the place where the events giving rise to the customs debt occurred, those authorities shall immediately send all the necessary documents, including an authenticated copy of the evidence, to the authorities competent for that place (hereinafter referred to as ‘the requested authorities’).
 
The requested authorities shall acknowledge receipt of the 
communication and indicate whether they are responsible for recovery. If no response is received within three months, the requesting authorities shall immediately resume the recovery proceedings they initiated.
 
2. Where the requested authorities are competent, they shall 
initiate new proceedings for recovery of other charges, where appro ­
priate after the three months period referred to in paragraph 1, second subparagraph, and on condition that the requesting auth ­
orities are immediately informed.
 
Any uncompleted proceedings for recovery of other charges 
initiated by the requesting authorities shall be suspended as soon as the requested authorities inform them that they have decided to take action for recovery.
 
As soon as the requested authorities provide proof that they have 
recovered the sums in question, the requesting authorities shall repay any other charges already collected or cancel the recovery proceedings.
 
Article 450c  
▼M32  
1. Where the procedure has not been discharged, the customs 
authorities of the Member State of departure shall, within nine months of the prescribed time limit for presentation of the goods at the office of destination, notify the guarantor that the procedure has not been discharged.
 ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 268
 
1a. Where the procedure has not been discharged, the customs 
authorities, determined in accordance with Article 215 of the Code, shall, within three years of the date of acceptance of the transit declaration, notify the guarantor that he is or might be required to pay the debt for which he is liable in respect of the Community transit operation in question; the notification shall state the number and date of the declaration, the name of the office of departure, the name of the principal and the amount involved.
 
2. The guarantor shall be released from his obligations if either 
of the notifications provided for in paragraphs 1 and 1a have not been issued to him before the expiry of the time limit.  
▼
M19  
3. Where either of the notifications has been issued, the 
guarantor shall be informed of the recovery of the debt or the discharge of the procedure.
 
Article 450d  
The Member States shall assist each other in determining the auth ­
orities competent for recovery.  
▼M32  
Those authorities shall inform the office of departure and the office 
of guarantee of all cases in which a customs debt was incurred in connection with Community transit declarations accepted by the office of departure, and of the action taken against the debtor to recover the sums concerned. Furthermore, they shall inform the office of departure of the collection of duties and other charges, in order to enable the office to discharge the transit operation.
 
▼B 
CHAPTER 9  
▼M22  
Transport under the TIR or ATA procedure  
▼B 
S e c t i o n 1  
Common Provisions  
Article 451  
▼M22  
1. Where goods are transported from one point in the customs 
territory of the Community to another under the procedure for the inter ­
national transport of goods under cover of TIR carnets (TIR Convention) or under cover of ATA carnets (ATA Convention  
►
M26  /Istanbul Convention ◄), the customs territory of the 
Community shall, for the purposes of the rules governing the use of the TIR or ATA carnets for such transport, be considered to form a single territory.  ▼
M21  1993R2454 — EN — 05.12.2014 — 022.001 — 269
 
2. For the purposes of using ATA carnets as transit documents, 
‘transit’ shall mean the transport of goods from a customs office situated in the customs territory of the Community to another customs office situated within the same territory.
 
Article 452  
Where, in the course of transport from one point in the customs 
territory of the Community to another, goods pass through the territory of a third country, the controls and formalities associated with the TIR or ATA procedure shall be carried out at the points where the goods temporarily leave the customs territory of the Community and where they re-enter that territory.
 
Article 453  
1. Goods transported under cover of TIR or ATA carnets within 
the customs territory of the Community shall be deemed to be non-Community goods, unless their Community status is duly estab ­
lished.  
▼
M7 
2. The Community status of the goods referred to in paragraph 1 
shall be determined in accordance with  ►M22 ►M32  Article 314 ◄ 
to 324f ◄, or, where appropriate, with Articles 325 to 334 within the 
limits laid down in Article 326.  
▼M22  
Section 2  
The TIR procedure  
▼M32  
Article 454  
1. This section shall apply to the transport of goods under cover 
of TIR carnets within the customs territory of the Community.  
2. The messages referred to in this section shall conform to the 
structure and particulars defined by the customs authorities in agreement with each other.
 
3. The TIR carnet holder shall lodge the TIR carnet data by 
means of a data-processing technique in accordance with the structure and corresponding particulars set out in Annexes 37a and 37c at the customs office of departure or entry.
 
4. On release of the goods for the TIR operation, the customs 
office of departure or entry shall print a  ►M34  Transit accom ­
panying document — Transit/security accompanying document ◄ 
to be kept with Voucher No 2 and shall transmit the electronic data to the declared customs office of destination or exit using the ‘anticipated arrival record’ message.
 
5. The TIR carnet particulars shall be used to determine any legal 
consequences arising from a discrepancy between the electronic TIR carnet data and the particulars in the TIR carnet.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 270
 
6. The obligation to lodge the TIR carnet data by means of a 
data-processing technique may only be waived in the following exceptional cases:
 
(a) the customs authorities’ computerised transit system is not func ­
tioning;  
(b) the application for lodging the TIR carnet data by means of a 
data-processing technique is not functioning;  
(c) the network between the application for lodging the TIR carnet 
data by means of a data-processing technique and the customs authorities is not functioning.
 
7. The waiver provided for in point (b) and (c) of paragraph 6 
shall be subject to the approval of the customs authorities.  
▼M26  
Article 454a  
1. Following an application by the consignee, the customs auth ­
orities may grant him the status of authorised consignee, thereby authorising him to receive at his premises or at any other specified place goods transported under the TIR procedure.
 
2. The authorisation referred to in paragraph 1 shall be granted 
only to persons who:  
(a) are established in the Community;  
(b) regularly receive goods that have been entered for the TIR 
procedure, or whose customs authorities know that they can meet the obligations under that procedure;
 
(c) have not committed any serious or repeated offences against 
customs or tax legislation;  
▼M32  
(d) use a data-processing technique to communicate with the 
customs office of destination.  
▼M26  
Article 373(2) shall apply  mutatis mutandis . 
The authorisation shall apply solely in the Member State where the 
authorisation was granted.  
The authorisation shall apply only to TIR operations that have as 
the final place of unloading the premises specified in the authori ­
sation.  
3. Articles 374 and 375, Article 376(1) and (2), and Articles 377 
and 378 shall apply  mutatis mutandis  to the procedure relating to 
the application referred to in paragraph 1.  
4. Article 407 shall apply  mutatis mutandis  with respect to the 
procedure laid down in the authorisation referred to in paragraph 1.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 271
 
5. Where the person concerned holds an AEO certificate referred 
to in point (a) or (c) of Article 14a(1), the requirements set out in point (c) of the first subparagraph of paragraph 2 of this Article and in Article 373(2)(b) shall be deemed to be met.
 
▼M32  
Article 454b  
1. In respect of goods arriving at his premises, or at the place 
specified in the authorisation referred to in Article 454a, the auth ­
orised consignee shall comply with the following obligations, in accordance with the procedure laid down in the authorisation:
 
(a) he shall immediately inform the customs office of destination of 
the arrival of the goods by the ‘arrival notification’ message, including information concerning any irregularities or incidents that occurred during transport;
 
(b) he shall wait for the ‘unloading permission’ message before 
unloading;  
(c) he shall without delay, enter the results of the unloading into his 
records;  
(d) he shall send at the latest on the third day following the arrival 
of the goods the ‘unloading remarks’ message including information concerning any irregularities or incidents to the customs office of destination.
 
2. The authorised consignee shall ensure that the TIR carnet and 
the ►M34  Transit accompanying document — Transit/security 
accompanying document ◄ are presented, without delay, to the 
customs authorities at the customs office of destination. Those auth ­
orities shall complete counterfoil No 2 of the TIR carnet and shall 
ensure that the TIR carnet is returned to the TIR carnet holder or to the person acting on his behalf. Voucher No 2 shall be retained by the customs office of destination or exit.
 
3. The date of termination of the TIR operation shall be the date 
of the entry into the records referred to in paragraph 1(c).  
However, in cases where any irregularity or incident has occurred 
during transport, the date of termination of the TIR operation shall be the date of the ‘control results’ message referred to in Article 455(4).
 
4. At the request of the TIR carnet holder, the authorised consignee 
shall issue a receipt, certifying the arrival of the goods at the premises of the authorised consignee and containing a reference to the  
►
M34  Transit accompanying document — Transit/security accom ­
panying document ◄ and the TIR carnet. The receipt shall not be 
used as proof of termination of the TIR operation within the meaning 
of Article 1(d) of the TIR Convention or of Article 455b.  
5. The customs office of destination shall introduce the ‘control 
results’ message in the computerised system.  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 272
 
The customs authorities shall also send the data foreseen in Annex 
10 of the TIR Convention.  
6. Where the authorised consignee's data processing application 
is not functioning, the competent authorities may permit other methods to communicate with the customs authorities at the customs office of destination.  
▼
M26  
Article 454c  
1. The TIR carnet holder shall have fulfilled his obligations 
under point (o) of Article 1 of the TIR Convention when the TIR carnet together with the road vehicle, the combination of vehicles or 
the container and the goods have been delivered intact to the auth ­
orised consignee at his premises or at the place specified in the authorisation.  
▼
M32  
2. The termination of the TIR operation, within the meaning of 
Article 1(d) of the TIR Convention, shall have occurred when the requirements of Article 454b(1) and (2) first sentence have been met.
 
Article 455  
1. The customs office of destination or exit shall complete 
counterfoil No 2, retain Voucher No 2 and the  ►M34  Transit 
accompanying document — Transit/security accompanying document ◄ and shall use the ‘arrival advice’ message to notify 
the customs office of departure or entry of the arrival of the goods on the day they are presented at the customs office of destination or exit.
 
2. Where the TIR operation is terminated at another customs 
office than that declared initially in the transit declaration, the new customs office of destination or exit shall notify the arrival to the customs office of departure or entry by the ‘arrival advice’ message.
 
The customs office of departure or entry shall notify the arrival to 
the originally declared customs office of destination or exit with the ‘forwarded arrival advice’ message.
 
3. The ‘arrival advice’ message quoted in paragraphs 1 and 2 
may not be used as proof of the procedure having been terminated within the meaning of Article 455b.
 
4. Except where justified, the customs office of destination or 
exit shall forward the ‘control results’ message to the office of departure or entry at the latest on the third day following the day the goods are presented at the customs office of destination or exit. However, where Article 454b applies, the customs office of desti ­
nation shall forward the ‘control results’ message to the customs office of departure or entry at the latest on the sixth day following the arrival of the goods to the premises of the authorised consignee.  ▼
M32  1993R2454 — EN — 05.12.2014 — 022.001 — 273
 
The customs authorities shall also send the data foreseen in Annex 
10 of the TIR Convention.  
5. Where Article 454(6) applies, the customs authorities of the 
Member State of destination or exit shall return the appropriate part of Voucher No 2 of the TIR carnet to the customs authorities of the Member State of departure or entry without delay and at the latest within eight days from the date when the TIR operation was terminated.
 
Article 455a  
1. When the customs authorities of the Member State of 
departure or entry have not received the ‘arrival advice’ message by the time limit within which the goods must be presented at the customs office of destination or exit, or have not received the ‘control results’ message within six days after the ‘arrival advice’ message has been received, those authorities shall consider initiating the enquiry procedure in order to obtain information needed to discharge the TIR operation or, where this is not possible:
 
— to establish whether a customs debt has been incurred,  
— to identify the debtor, and  
— to determine the customs authorities responsible for entry in the 
accounts.  
2. The enquiry procedure is initiated at the latest seven days after 
the expiry of one of the time limits referred to in paragraph 1, except in exceptional cases defined by the Member States in agreement with each other. If the customs authorities receive information earlier that the TIR operation has not been terminated, or suspect that to be the case, they shall initiate the enquiry procedure forthwith.
 
3. If the customs authorities of the Member State of departure or 
entry have only received the ‘arrival advice’ message, they shall initiate the enquiry procedure by requesting the customs office of destination or exit which has sent the ‘arrival advice’ message, to transmit the ‘control results’ message.
 
4. If the customs authorities at the customs office of departure or 
entry have not received the ‘arrival advice’ message they shall initiate the enquiry procedure by requesting the information needed to discharge the TIR operation from the customs office of 
destination or exit. This office shall reply to the request within 28 
days.
 
5. The holder of the TIR carnet shall be requested to provide the 
information needed to discharge the procedure at the latest 28 days after the start of the enquiry procedure with the customs office of destination or exit when the TIR operation cannot be discharged. The holder of the TIR carnet shall reply to the request within twenty-eight days. At the request of the holder of the TIR carnet this period can be extended for a further 28 days.
 
The customs authorities of the Member State of departure or entry 
shall also inform the guaranteeing association concerned, without prejudice to the notification to be made in accordance with Article 11(1) of the TIR Convention, and invite it to furnish proof that the TIR operation has terminated.  ▼
M32  1993R2454 — EN — 05.12.2014 — 022.001 — 274
 
6. Where Article 454(6) applies, the customs authorities of the 
Member State of departure or entry shall initiate the enquiry procedure referred to in paragraph 1 whenever they have not received proof that the TIR operation has been terminated within two months of the date of the acceptance of the TIR carnet. To that end, these authorities shall send the customs authorities of the Member State of destination or exit a request together with all necessary information. If the authorities receive information earlier 
that the TIR operation has not been terminated, or suspect that to be 
the case, they shall initiate the enquiry procedure forthwith. The enquiry procedure shall also be initiated if it transpires subsequently that proof of the termination of the TIR operation was falsified and the enquiry procedure is necessary to achieve the objectives of paragraph 1.
 
The procedure laid down in paragraph 5 shall apply  mutatis 
mutandis.  
The customs authorities of the Member State of destination or exit 
shall respond within 28 days.  
7. Where an enquiry procedure establishes that the TIR operation 
was terminated correctly, the customs authorities of the Member State of departure or entry shall discharge the procedure and shall immediately inform the guaranteeing association and the holder of the TIR carnet and, where appropriate, any customs authorities that may have initiated a recovery procedure in accordance with Articles 217 to 232 of the Code.
 
Article 455b  
1. The proof that the TIR operation has terminated within the 
time limit prescribed in the TIR carnet may be furnished to the satisfaction of the customs authorities in the form of a document certified by the customs authorities of the Member State of desti ­
nation or exit identifying the goods and establishing that they have been presented at the customs office of destination or exit, or where Article 454a applies, to an authorised consignee.
 
2. The TIR operation shall also be considered as having been 
terminated where the TIR carnet holder or the guaranteeing association present, to the satisfaction of the customs authorities, one of the following documents identifying the goods:
 
(a) a customs document issued in a third country entering the goods 
for a customs-approved treatment or use;  
(b) a document issued in a third country, endorsed by the customs 
authorities of this country and certifying that the goods are considered to be in free circulation in the third country 
concerned.
 
3. The documents mentioned in point (a) and (b) may be 
replaced by copies or photocopies, certified as true copies by the body which certified the original documents, by the authorities of the third countries concerned or by the authorities of one of the Member States.
 
▼M22  __________  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 275
 
Article 456  
1. When an offence or irregularity under the TIR Convention 
gives rise to a customs debt in the Community, the provisions of this section shall apply  mutatis mutandis  to the other charges 
mentioned in Article 91(1)(a) of the Code.  
▼
M32  
The time limit referred to in the third indent of Article 215(1) of the 
Customs Code shall be seven months from the latest date on which the goods should have been presented at the customs office of destination or exit.
 
2. Articles 450b and 450d shall apply  mutatis mutandis  to the 
recovery procedure relating to the TIR procedure.  
▼M22  
Article 457  
1. For the purposes of Article 8(4) of the TIR Convention, when 
a TIR operation is carried out on the customs territory of the Community, any guaranteeing association established in the Community may become liable for the payment of the secured amount of the customs debt relating to the goods concerned in 
the TIR operation up to a limit per TIR carnet of EUR 60 000 or 
the national currency equivalent thereof.
 
2. The guaranteeing association established in the Member State 
competent for recovery under Article 215 of the Code shall be liable for payment of the secured amount of the customs debt.
 
3. A valid notification of non-discharge of a TIR operation made 
by the customs authorities of one Member State, identified as competent for recovery under the third indent of Article 215(1) of the Code, to the guaranteeing association authorised by those auth ­
orities shall also be valid where the customs authorities of another 
Member State, identified as competent under the first or second 
indent of Article 215(1) of the Code, later proceed with recovery from the guaranteeing association authorised by those latter auth ­
orities.
 
▼M7 
Article 457a  
Where customs authorities of a Member State decide to exclude a 
person from the TIR procedure under the provisions of Article 38 of the TIR Convention, this decision shall apply throughout the customs territory of the Community.
 
To that end, the Member State shall communicate its decision, 
together with the date of application, to the other Member States and the Commission.
 
This decision shall apply to all TIR carnets presented to a customs 
office for acceptance.  ▼M22  1993R2454 — EN — 05.12.2014 — 022.001 — 276
 
Article 457b  
1. Where a TIR operation concerns the same goods as those 
specified in Article 340a or where the customs authorities consider it necessary, the customs office of departure or entry may prescribe an itinerary for the consignment.
 
2. The customs authorities of the Member State in which 
the consignment is located shall record the relevant details on the  
►M34  Transit accompanying document — Transit/security accom ­
panying document ◄ and the TIR carnet counterfoil No 1 in cases 
where:  
(a) the itinerary is changed on application by the TIR carnet holder;  
(b) the carrier has diverged from the prescribed itinerary in the case 
of force majeure . 
The customs office of destination or exit shall enter the relevant 
information into the computerised system.  
3. In the cases referred in paragraph 2(b), the consignment, the  
►M34  Transit accompanying document — Transit/security accom ­
panying document ◄ and the TIR carnet shall be presented without 
delay to the nearest customs authorities.  
▼B 
S e c t i o n 3  
▼M22  
The ATA procedure  
Article 457c  
1. This Article shall apply without prejudice to the specific 
provisions of the ATA Convention ►M26  or the Istanbul 
Convention ◄ concerning the liability of the guaranteeing associ ­
ations when an ATA carnet is being used.  
2. Where it is found that, in the course of or in connection with a 
transit operation carried out under cover of an ATA carnet, an offence or irregularity has been committed in a particular Member State, the recovery of duties and other charges which may be payable shall be effected by that Member State in accordance with Community or national provisions, without prejudice to the institution of criminal proceedings.
 
3. Where it is not possible to determine in which territory the 
offence or irregularity was committed, such offence or irregularity shall be deemed to have been committed in the Member State where it was detected unless, within the period referred to in Article 457d(2), proof of the regularity of the operation or of the place where the offence or irregularity was actually committed is furnished to the satisfaction of the customs authorities.
 
Where no such proof is furnished and the said offence or irregu ­
larity is thus deemed to have been committed in the Member State in which it was detected, the duties and other charges relating to the goods concerned shall be levied by that Member State in accordance with Community or national provisions.  ▼
M32  1993R2454 — EN — 05.12.2014 — 022.001 — 277
 
If the Member State where the said offence or irregularity was 
actually committed is subsequently determined, the duties and other charges (apart from those levied, pursuant to the second subparagraph, as own resources of the Community) to which the goods are liable in that Member State shall be returned to it by the Member State which had originally recovered them. In that case, any overpayment shall be repaid to the person who had originally paid the charges.
 
Where the amount of the duties and other charges originally levied 
and returned by the Member State which had recovered them is smaller than that of the duties and other charges due in the Member State where the offence or irregularity was actually committed, that Member State shall levy the difference in accordance with Community or national provisions.
 
The customs administrations of the Member States shall take the 
necessary measures to deal with any offence or irregularity and to 
impose effective penalties.  
Article 457d  
1. Where an offence or irregularity is found to have been 
committed in the course of or in connection with a transit operation carried out under cover of an ATA carnet, the customs authorities shall notify the holder of the ATA carnet and the guar ­
anteeing association within the period prescribed in Article 6(4) of the ATA Convention  ►
M26  or in Article 8(4) of Annex A to the 
Istanbul Convention ◄. 
2. Proof of the regularity of the operation carried out under cover of 
an ATA carnet within the meaning of the first subparagraph of Article 457c(3) shall be furnished within the period prescribed in Article 7(1) and (2) of the ATA Convention  ►
M26  or in Article 9 ­
(1)(a) and (b) of Annex A to the Istanbul Convention ◄. 
3. The proof referred to in paragraph 2 shall be furnished to the 
satisfaction of the customs authorities using one of the following methods:
 
(a) by production of a customs or commercial document certified 
by the customs authorities establishing that the goods in question have been presented at the office of destination;
 
(b) by the production of a customs document showing entry for a 
customs procedure in a third country, or a copy or photocopy thereof, certified as a true copy either by the body which endorsed the original document, or by the authorities of the third country concerned, or by the authorities of one of the Member States;
 
(c) by the evidence referred to in Article 8 of the ATA Convention  
►M26  or in Article 10 of Annex A to the Istanbul 
Convention ◄. 
The documents referred to in points (a) and (b) of the first 
subparagraph shall include information enabling the goods in question to be identified.  ▼
M22  1993R2454 — EN — 05.12.2014 — 022.001 — 278
 
Article 458  
1. The customs authorities shall designate a coordinating office 
in each Member State for any action concerning infringements or irregularities relating to ATA carnets.
 
Those authorities shall inform the Commission of the designation of 
the coordinating offices together with their full address.  ►M32  The 
Commission shall communicate this information to the other Member States via the official website of the European Union on the Internet. ◄
 
2. For the purposes of determining the Member State responsible 
for levying the duties and other charges due, the Member State in which an offence or irregularity committed during a transit operation carried out under cover of an ATA carnet is detected within the meaning of the second subparagraph of  
►
M22  Article 457c(3) ◄ shall be the Member State where the 
goods were found or, if they have not been found, the Member State whose coordinating office holds the most recent voucher from the carnet.
 
Article 459  
1. Where the customs authorities of a Member State establish that a 
customs debt has been incurred, a claim shall be sent to the guaran ­
teeing association with which that Member State is linked as soon as possible. Where the incurrence of the debt is due to the fact that the goods covered by the ATA carnet have not been re-exported or have not been assigned a customs-approved treatment or use within the periods laid down by the ATA Convention  ►
M26  or the Istanbul 
Convention ◄, this claim shall be sent at the earliest three months 
after the date of expiry of the carnet.  
2. The coordinating office making the claim shall at the same 
time, as far as possible, send to the coordinating office in the jurisdiction of which the office of temporary admission is situated, an information memo drawn up in accordance with the 
model shown in Annex 59.
 
The information memo shall be accompanied by a copy of the 
undischarged voucher, if the coordinating office has it in its possession. The information memo may also by used whenever this is deemed necessary.
 
Article 460  
1. The amount of duties and taxes arising from the claim referred 
to in Article 459 shall be calculated by means of the model taxation form set out in Annex 60 completed in accordance with the instructions attached to it.
 
The taxation form may be sent later than the claim, though not more 
than three months from the claim and in any event not more than six months from the date on which the customs authorities initiate the recovery proceedings.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 279
 
2. In accordance with Article 461 and as provided therein, the 
sending of this form to a guaranteeing association by the customs administration with which that association is connected shall not release the other guaranteeing associations in the Community from an obligation to pay duties and other charges if it is found that the offence or irregularity was committed in a Member State other than the one in which the proceedings were initiated.
 
3. The taxation form shall be completed in duplicate or triplicate, 
as necessary. The first copy shall be for the guaranteeing association connected with the customs authority of the Member State in which the claim is made. The second copy shall be retained by the issuing 
coordinating office. Where necessary the issuing coordinating office 
shall send the third copy to the coordinating office in whose juris ­
dication the office of temporary admission is situated.
 
Article 461  
1. Where it is established that the offence or irregularity was 
committed in a Member State other than the one in which the proceedings were initiated, the coordinating office of the first Member State shall close the file as far as it is concerned.
 
2. For the purposes of closure it shall send to the coordinating 
office of the second Member State the contents of the file in its possession and if necessary shall refund to the guaranteeing association with which it is connected any sums which that association may have deposited or provisionally paid.
 
However, the file shall be closed only if the coordinating office of 
the first Member State receives a discharge from the coordinating office of the second Member State indicating that claim proceedings have been initiated in the latter Member State, in accordance with the rules of the ATA Convention  ►
M26  or of the Istanbul 
Convention ◄. This discharge shall be drawn up in accordance 
with the model in Annex 61.  
3. The coordinating office of the Member State where the 
offence or irregularity was committed shall take over the recovery 
proceedings and where necessary collect from the guaranteeing association with which it is connected the amount of duties and other charges due at the rates in force in the Member State where this office is situated.
 
4. The proceedings must be transferred within a period of one 
year counting from the expiry of the carnet on condition that payment has not become definitive pursuant to Article 7 (2) or (3) of the ATA Convention  ►
M26  or Article 9(1)(b) and (c) of 
Annex A to the Istanbul Convention ◄. Should this time limit be 
exceeded the third and fourth paragraphs of  
►M22  Article 457c(3) ◄ shall apply.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 280
 
CHAPTER 10  
Transport under the form 302 procedure  
Article 462  
1. Where, in accordance with Articles 91 (2) (e) and 163 (2) (e) 
of the Code, goods are transported from one point in the customs 
territory of the Community to another under cover of form 302 
established under the Convention between the Parties to the North Atlantic Treaty on the Status of their Forces, signed in London on 19 June 1951, the customs territory of the Community shall be considered, for the purposes of the rules governing the use of the said form for such transport, to form a single territory.
 
2. Where, in the course of a transport operation referred to in 
paragraph 1, goods pass through the territory of a third country, the controls and formalities associated with form 302 shall be carried out at the points where the goods temporarily leave the customs territory of the Community and where they re-enter that territory.
 
3. Where it is found that, in the course of or in connection with a 
transport operation carried out under cover of form 302, an offence or irregularity has been committed in a particular Member State, the recovery of duties and other charges which may be payable shall be effected by that Member State in accordance with Community or national provisions, without prejudice to the institution of criminal proceedings.
 
4. ►M22  Article 457c(3) ◄ shall apply  mutatis mutandis . 
▼M19  
CHAPTER 10a  
Procedure for postal consignments  
Article 462a  
1. Where under Article 91(2)(f) of the Code, non-Community 
goods are carried from one point to another in the customs territory of the Community by post (including parcel post), the customs authorities of the Member State of dispatch shall be required to affix on the packaging and accompanying documents a label of the type shown in Annex 42, or have a label of this type so affixed.
 
2. Where Community goods are carried by post (including parcel 
post) to or from a part of the customs territory of the Community where Directive 77/388/EEC does not apply, the customs authorities of the Member State of dispatch shall be required to affix on the packaging and accompanying documents a label of the type shown in Annex 42b, or have a label of this type so affixed.
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 281
 
__________  
▼M20  
TITLE III  
CUSTOMS PROCEDURES WITH ECONOMIC IMPACT  
CHAPTER 1  
Basic provisions common to more than one of the arrangements  
S e c t i o n 1  
Definitions  
Article 496  
For the purposes of this Title:  
(a) ‘arrangements’ means a customs procedure with economic 
impact;  
(b) ‘authorisation’ means permission by the customs authorities to 
use arrangements;  
▼M32  __________  
▼M20  
(d) ‘holder’ means the holder of an authorisation;  
(e) ‘supervising office’ means the customs office indicated in the 
authorisation as empowered to supervise the arrangements;  
(f) ‘office of entry’ means the customs office or offices indicated 
in the authorisation as empowered to accept declarations entering goods for the arrangements;
 
(g) ‘office of discharge’ means the customs office or offices 
indicated in the authorisation as empowered to accept declar ­
ations assigning goods, following entry for the arrangements, to a new permitted customs-approved treatment or use, or, in the case of outward processing, the declaration for free circulation;
 
(h) ‘triangular traffic’ means the traffic where the office of 
discharge is not the same as the office of entry;  
(i) ‘accounts’ means the holder's commercial, tax or other 
accounting material, or such data held on their behalf;  
(j) ‘records’ means the data containing all the necessary 
information and technical details on whatever medium, enabling the customs authorities to supervise and control the arrangements, in particular as regards the flow and changing status of the goods; in the customs warehousing arrangements records are called stock records;
 
(k) ‘main compensating products’ means compensating products 
for the production of which the arrangements were authorised;  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 282
 
(l) ‘secondary compensating products’ means compensating 
products which are a necessary by-product of the processing operation other than the main compensating products specified in the authorisation;
 
(m) ‘period for discharge’ means the time by which the goods or 
products must have been assigned a new permitted customs-approved treatment or use including, as the case may be, in order to claim repayment of import duties after inward processing (drawback system), or in order to obtain 
total or partial relief from import duties upon release for free 
circulation after outward processing.
 
S e c t i o n 2  
Application for authorisation  
Article 497  
1. Application for authorisation shall be made in writing using 
the model set out in Annex 67.  
2. The customs authorities may permit renewal or modification 
of an authorisation to be applied for by simple written request.  
3. In the following cases, the application for authorisation may 
be made by means of a customs declaration in writing or by means of a data processing technique using the normal procedure:
 
(a) for inward processing, where in accordance with Article 539 the 
economic conditions are deemed to be fulfilled, with the exception of applications involving equivalent goods;
 
(b) for processing under customs control, where in accordance with 
Article 552(1), first subparagraph, the economic conditions are deemed to be fulfilled;
 
(c) for temporary importation, including use of an ATA or CPD 
carnet;  
▼C8 
(d) — for outward processing: where the processing operations 
concern repairs, including the standard exchange system without prior importation,
 
— for release for free circulation after outward processing 
using the standard exchange system with prior importation,  
— for release for free circulation after outward processing 
using the standard exchange system without prior import ­
ation, where the existing authorisation does not cover such a system and the customs authorities permit its modification,
 
— for release for free circulation after outward processing if 
the processing operation concerns goods of a non-commercial nature.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 283
 
The application for authorisation may be made by means of an 
oral customs declaration for temporary importation in accordance with Article 229, subject to the presentation of a document made out in accordance with Article 499, third subparagraph.
 
The application for authorisation may be made by means of a 
customs declaration for temporary importation by any other act in accordance with Article 232(1).
 
4. Applications for a single authorisation, except for temporary 
importation, shall be made in accordance with paragraph 1.  
5. Customs authorities may require applications for temporary 
importation with total relief from the import duties in accordance with Article 578 to be made in accordance with paragraph 1.
 
Article 498  
The application for an authorisation under Article 497 shall be 
submitted:  
(a) for customs warehousing: to the customs authorities designated 
for the place to be approved as a customs warehouse or where 
the applicant's main accounts are held;  
(b) for inward processing and processing under customs control: to 
the customs authorities designated for the place where the processing operation is to be carried out;
 
(c) for temporary importation: to the customs authorities designated 
for the place where the goods are to be used, without prejudice to ►
C8 Article 580(2) ◄ second subparagraph;  
(d) for outward processing: to the customs authorities designated 
for the place where the goods to be declared for temporary exportation are located.
 
Article 499  
Where the customs authorities consider any of the information given 
in the application inadequate, they may require additional details from the applicant.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 284
 
In particular, where an application may be made by making a 
customs declaration, the customs authorities shall require, without prejudice to Article 220, that the application be accompanied by a document made out by the declarant containing at least the following information, unless such information is deemed unnecessary or can be entered on the form used for the written declaration:
 
(a) name and address of the applicant, the declarant and the 
operator;  
(b) nature of the processing or use of the goods;  
(c) technical description of the goods and compensating or 
processed products and means of identifying them;  
(d) codes of economic conditions in accordance with Annex 70;  
(e) estimated rate of yield or method by which that rate is to be 
determined;  
(f) estimated period for discharge;  
(g) proposed office of discharge;  
(h) place of processing or use;  
(i) proposed transfer formalities;  
(j) in the case of oral customs declaration, the value and quantity 
of the goods.  
Where the document referred to in the  ►C8 second subparagraph ◄ 
is presented with an oral customs declaration for temporary import ­
ation, it shall be made out in duplicate and one copy shall be endorsed by the customs authorities and given to the declarant.
 
S e c t i o n 3  
Single authorisation  
Article 500  
1. Where a single authorisation is applied for, the prior 
agreement of the authorities concerned shall be necessary, in accordance with the procedure set out in paragraphs 2 and 3.
 
2. In the case of temporary importation, the application shall be 
submitted to the customs authorities designated for the place of first use, without prejudice to Article  ►
C8 580(2) ◄, second subpara ­
graph.  
In other cases, it shall be submitted to the customs authorities 
designated for the place where the applicant's main accounts are held facilitating audit-based controls of the arrangements and where at least part of the storage, processing or temporary export operations to be covered by the authorisation are conducted.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 285
 
Where the competent customs authorities cannot be determined 
under the first or second subparagraph, the application shall be submitted to the customs authorities designated for the place where the applicant's main accounts are held facilitating audit-based controls of the arrangements.  
▼
M20  
3. These customs authorities designated in accordance with 
paragraph 2 shall communicate the application and the draft auth ­
orisation to the other customs authorities concerned, which shall acknowledge the date of receipt within 15 days.
 
The other customs authorities concerned shall notify any objections 
within 30 days of the date on which the draft authorisation was received. Where objections are notified within that period and no agreement is reached, the application shall be rejected to the extent to which objections were raised.
 
4. The customs authorities may issue the authorisation if they 
have received no objections to the draft authorisation within the 30 days.
 
They shall send a copy of the agreed authorisation to all customs 
authorities concerned.  
Article 501  
1. Where the criteria and conditions for the granting of a single 
authorisation are generally agreed upon between two or more customs administrations, the said administrations may also agree to replace prior agreement in accordance with Article 500(1) and information to be supplied in accordance with  ►
C8 Article 500 ­
(4) ◄, second subparagraph, by simple notification.  
2. Notification shall always be sufficient where:  
(a) a single authorisation is renewed, subject to modifications of a 
minor nature, annulled or revoked;  
(b) the application for a single authorisation concerns temporary 
importation and is not to be made using the model in Annex 67.  
3. No notification shall be needed where:  
(a) the only element involving different customs administrations is 
triangular traffic under inward or outward processing, without use of recapitulative information sheets;
 
(b) ATA or CPD carnets are used;  
(c) the authorisation for temporary importation is granted by 
accepting an oral declaration or a declaration by any other act.  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 286
 
S e c t i o n 4  
Economic conditions  
Article 502  
1. Except where the economic conditions are deemed to be 
fulfilled pursuant to Chapters 3, 4 or 6, the authorisation shall not 
be granted without examination of the economic conditions by the 
customs authorities.  
2. For the inward processing arrangements (Chapter 3), the 
examination shall establish the economic unviability of using Community sources taking account in particular of the following criteria, the details of which are laid down in Part B of Annex 70:
 
(a) unavailability of Community-produced goods sharing the same 
quality and technical characteristics as the goods intended to be imported for the processing operations envisaged;
 
(b) differences in price between Community-produced goods and 
those intended to be imported;  
(c) contractual obligations.  
3. For the processing under customs control arrangements (Chapter 
4), the examination shall establish whether the use of non-Community sources enables processing activities to be created or maintained in the 
Community.
 
4. For the outward processing arrangements (Chapter 6), the 
examination shall establish whether:  
(a) carrying out processing outside the Community is likely to 
cause serious disadvantages for Community processors; or  
(b) carrying out processing in the Community is economically 
unviable or is not feasible for technical reasons or due to contractual obligations.
 
Article 503  
An examination of the economic conditions involving the 
Commission may take place:  
(a) if the customs authorities concerned wish to consult before or 
after issuing an authorisation;  
(b) if another customs administration objects to an authorisation 
issued;  
(c) on the initiative of the Commission.  
Article 504  
1. Where an examination in accordance with Article 503 is 
initiated, the case shall be sent to the Commission. It shall contain the results of the examination already undertaken.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 287
 
2. The Commission shall send an acknowledgement of receipt or 
notify the customs authorities concerned when acting on its own initiative. It shall determine in consultation with them whether an examination of the economic conditions in the Committee is required.
 
3. Where the case is submitted to the Committee, the customs 
authorities shall inform the applicant, or holder, that such a procedure has been initiated and, if the handling of the application is not completed, that the time limits laid down in Article 506 have been suspended.
 
4. The Committee's conclusion shall be taken into account by the 
customs authorities concerned and by any other customs authorities dealing with similar authorisations or applications.
 
This conclusion may include its publication in the C series of the  
Official Journal of the European Communities . 
S e c t i o n 5  
The decision on authorisation  
Article 505  
The customs authorities competent to decide shall grant the auth ­
orisation as follows:  
(a) for an application under Article 497(1), using the model set out 
in Annex 67;  
(b) for an application under Article 497(3), by acceptance of the 
customs declaration;  
(c) for an application for renewal or modification, by any appropriate 
act. 
Article 506  
The applicant shall be informed of the decision to issue an auth ­
orisation, or the reasons why the application was rejected, within 30 days or 60 days in the case of the customs warehousing arrange ­
ments, of the date the application was lodged or the date any requested outstanding or additional information is received by the customs authorities.
 
These periods shall not apply in the case of a single authorisation 
unless it is issued under Article 501.  
Article 507  
1. Without prejudice to Article 508, an authorisation shall take 
effect on the date of issue or at any later date given in the auth ­
orisation. In the case of a private warehouse, the customs authorities may exceptionally communicate their agreement to use the arrangements prior to the actual issuing of the authorisation.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 288
 
2. No limit on the period of validity shall be fixed for authori ­
sations for the customs warehousing arrangements.  
3. For inward processing, processing under customs control and 
outward processing, the period of validity shall not exceed three years from the date the authorisation takes effect, except where there are duly justified good reasons.
 
4. By way of derogation from paragraph 3, for goods under 
inward processing covered by Annex 73, Part A, the period of validity shall not exceed six months.
 
In the case of milk and milk products referred to in Article 1 of 
Council Regulation (EC) No 1255/1999 (  1 ), the period of validity 
shall not exceed three months.  
Article 508  
1. Except for the customs warehousing arrangements, the 
customs authorities may issue a retroactive authorisation.  
Without prejudice to paragraphs 2 and 3, a retroactive authorisation 
shall take effect at the earliest on the date on which the application was submitted.
 
2. If an application concerns renewal of an authorisation for the 
same kind of operation and goods, an authorisation may be granted with retroactive effect from the date the original authorisation expired.
 
3. In exceptional circumstances, the retroactive effect of an auth ­
orisation may be extended further, but not more than one year before the date the application was submitted, provided a proven economic need exists and:
 
(a) the application is not related to attempted deception or to 
obvious negligence;  
(b) the period of validity which would have been granted under 
Article 507 is not exceeded;  
(c) the applicant's accounts confirm that all the requirements of the 
arrangements can be deemed to be met and, where appropriate, the goods can be identified for the period involved, and such accounts allow the arrangements to be controlled; and
 
(d) all the formalities necessary to regularise the situation of the 
goods can be carried out, including, where necessary, the invali ­
dation of the declaration.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 289  
( 1 ) OJ L 160, 26.6.1999, p. 48.
 S e c t i o n 6  
Other provisions concerning the operation of the arrangements  
S u b s e c t i o n 1  
General provisions  
Article 509  
1. Commercial policy measures provided for in Community acts 
shall be applicable on entry for the arrangements of non-Community goods only to the extent that they refer to the entry of goods into the customs territory of the Community.
 
2. Where compensating products other than those mentioned in 
Annex 75, obtained under the inward processing arrangements are released for free circulation, the commercial policy measures to be 
applied shall be those applicable to the release for free circulation of 
the import goods.
 
3. Where processed products, obtained under the arrangements 
for processing under customs control, are released for free circu ­
lation, the commercial policy measures applicable to those products shall be applied only where the import goods are subject to such measures.
 
4. Where Community acts provide for commercial policy 
measures on release for free circulation, such measures shall not apply to compensating products released for free circulation following outward processing:
 
— that have retained Community origin within the meaning of 
Articles 23 and 24 of the Code;  
— involving repair, including the standard exchange system;  
— following successive processing operations in accordance with 
Article 123 of the Code.  
Article 510  
Without prejudice to Article 161(5) of the Code, the supervising 
office may allow the customs declaration to be presented at a customs office other than those specified in the authorisation. The supervising office shall determine how it shall be informed.
 
S u b s e c t i o n 2  
Transfers  
Article 511  
The authorisation shall specify whether and under which conditions 
the movement of goods or products placed under suspensive arrangements between different places or to the premises of another holder may take place without discharge of the arrangements (transfer), subject, in cases other than temporary importation, to the keeping of records.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 290
 
Transfer shall not be possible where the place of departure or arrival 
of the goods is a type B warehouse.  
Article 512  
1. Transfer between different places designated in the same auth ­
orisation may be undertaken without any customs formalities.  
2. Transfer from the office of entry to the holder's or operator's 
facilities or place of use may be carried out under cover of the declaration for entry for the arrangements.
 
3. Transfer to the office of exit with a view to re-exportation may 
take place under cover of the arrangements. In this case, the 
arrangements shall not be discharged until the goods or products declared for re-exportation have actually left the customs territory of the Community.
 
Article 513  
Transfer from one holder to another can only take place where the 
latter enters the transferred goods or products for the arrangements under an authorisation to use the local clearance procedure. Notifi ­
cation to the customs authorities and entry in the records of the goods or products referred to in Article 266 shall take place upon their arrival at the premises of the second holder. A supplementary declaration need not be required.
 
In the case of temporary importation, the transfer from one holder to 
another may also take place where the latter enters the goods under the arrangements by means of a customs declaration in writing using the normal procedure.
 
The formalities to be carried out are laid down in Annex 68. Upon 
receipt of the goods or products, the second holder shall be obliged to enter them for the arrangements.
 
Article 514  
The transfer involving an increased risk as set out in Annex 44c 
shall be covered by a guarantee under conditions equivalent to those provided for in the transit procedure.
 
S u b s e c t i o n 3  
Records  
Article 515  
The customs authorities shall require the holder, the operator or the 
designated warehousekeeper to keep records, except for temporary importation or where they do not deem it necessary.
 
The customs authorities may approve existing accounts containing 
the relevant particulars as records.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 291
 
The supervising office may require an inventory to be made of all 
or some of the goods placed under the arrangements.  
Article 516  
The records referred to in Article 515 and, where they are required, 
under Article 581(2) for temporary imports shall contain the following information:
 
(a) the information contained in the boxes of the minimum list laid 
down by Annex 37 for the declaration of entry for the arrange ­
ments;  
(b) particulars of the declarations by means of which the goods are 
assigned a customs-approved treatment or use discharging the 
arrangements;  
(c) the date and reference particulars of other customs documents 
and any other documents relating to entry and discharge;  
(d) the nature of the processing operations, types of handling or 
temporary use;  
(e) the rate of yield or its method of calculation where appropriate;  
(f) information enabling the goods to be monitored, including their 
location and particulars of any transfer;  
(g) commercial or technical descriptions necessary to identify the 
goods;  
(h) particulars enabling monitoring of the movements under the 
inward processing arrangements operating with equivalent goods.
 
However, the customs authorities may waive the requirement for 
some of this information where this does not adversely affect the control or supervision of the arrangements for the goods to be stored, processed or used.
 
S u b s e c t i o n 4  
Rate of yield and calculation formula  
Article 517  
1. Where relevant for the arrangements falling under Chapters 3, 
4 and 6, a rate of yield or the method for determining a rate, including average rates, shall be established in the authorisation or at the time the goods are entered for the arrangements. Such rate is to be determined, as far as possible, on the basis of production or technical data or, where these are not available, data relating to operations of the same type.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 292
 
2. In particular circumstances the customs authorities may 
establish the rate of yield after the goods have been entered for the arrangements, but not later than when they are assigned a new customs-approved treatment or use.
 
3. The standard rates of yield laid down for inward processing in 
Annex 69 shall apply to the operations mentioned therein.  
Article 518  
1. The proportion of import/temporary export goods incorporated 
in the compensating products shall be calculated in order:  
— to determine the import duties to be charged;  
— to determine the amount to be deducted when a customs debt is 
incurred; or  
— to apply commercial policy measures.  
These calculations shall be made in accordance with the quantitative 
scale method, or the value scale method as appropriate, or any other method giving similar results.
 
For the purposes of the calculations, compensating products shall 
include processed products or intermediate products.  
2. The quantitative scale method shall be applicable where:  
(a) only one kind of compensating product is derived from the 
processing operations; in this case the quantity of import/tem ­
porary export goods deemed to be present in the quantity of compensating products for which a customs debt is incurred shall be proportional to the latter category of products as a percentage of the total quantity of compensating products;
 
(b) several kinds of compensating product are derived from the 
processing operations and all elements of the import/temporary export goods are found in each of those compensating products; in 
this case the quantity of import/temporary export goods deemed to 
be present in the quantity of a given compensating product for which a customs debt is incurred shall be proportional to:
 
(i) the ratio between this specific kind of compensating 
product, irrespective of whether a customs debt is incurred, and the total quantity of all compensating products, and
 
(ii) the ratio between the quantity of compensating products for 
which a customs debt is incurred and the total quantity of compensating products of the same kind.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 293
 
In deciding whether the conditions for applying the methods 
described in (a) or (b) are fulfilled, losses shall not be taken into account. Without prejudice to Article 862, losses means the proportion of import/temporary export goods destroyed and lost during the processing operation, in particular by evaporation, desic ­
cation, venting as gas or leaching. In outward processing secondary compensating products that constitute waste, scrap, residues, offcuts and remainders shall be treated as losses.
 
3. The value scale method shall be applied where the quantitative 
scale method is not applicable.  
The quantity of import/temporary export goods deemed to be 
present in the quantity of a given compensating product incurring a customs debt shall be proportional to:
 
(a) the value of this specific kind of compensating product, irre ­
spective of whether a customs debt is incurred, as a percentage of the total value of all the compensating products; and
 
(b) the value of the compensating products for which a customs 
debt is incurred, as a percentage of the total value of compen ­
sating products of that kind.  
The value of each of the different compensating products to be used 
for applying the value scale shall be the recent ex-works price in the Community, or the recent selling price in the Community of identical or similar products, provided that these have not been influenced by the relationship between buyer and seller.
 
4. Where the value cannot be ascertained pursuant to paragraph 
3, it shall be determined by any reasonable method.  
S u b s e c t i o n 5  
Compensatory interest  
Article 519  
1. Where a customs debt is incurred in respect of compensating 
products or import goods under inward processing or temporary importation, compensatory interest shall be due on the amount of import duties for the period involved.
 
2. The three-month money market interest rates published in the 
statistical annex of the Monthly Bulletin of the European Central Bank shall apply.
 
The applicable rate shall be that applicable two months before the 
month in which the customs debt is incurred and for the Member State where the first operation or use as provided for by the auth ­
orisation took place or should have taken place.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 294
 
3. Interest shall be applied on a monthly basis, starting on the 
first day of the month following the month in which the import goods for which a customs debt is incurred were first entered for the arrangements. The period shall close on the last day of the month in which the customs debt is incurred.
 
Where inward processing (drawback system) is concerned and 
release for free circulation is requested under Article 128(4) of the Code, the period starts from the first day of the month following the month in which the import duties were repaid or remitted.
 
4. Paragraphs 1, 2 and 3 shall not apply to the following cases:  
(a) where the period to be taken into account is less than one 
month;  
(b) where the amount of compensatory interest applicable does not 
exceed EUR 20 per customs debt incurred;  
(c) where a customs debt is incurred in order to allow the appli ­
cation of preferential tariff treatment under an agreement between the Community and a third country on imports into that country;
 
(d) where waste and scrap resulting from destruction is released for 
free circulation;  
(e) where the secondary compensating products referred to in 
Annex 75 are released for free circulation, provided they are in proportion to exported quantities of main compensating products;
 
(f) where a customs debt is incurred as a result of an application 
for release for free circulation under Article 128(4) of the Code, as long as the import duties payable on the products in question have not yet actually been repaid or remitted;
 
(g) where the holder requests release for free circulation and 
submits proof that particular circumstances not arising from any negligence or deception on his part make it impossible or uneconomic to carry out the re-export operation under the conditions he had anticipated and duly substantiated when applying for the authorisation;
 
(h) where a customs debt is incurred and to the extent a security is 
provided by a cash deposit in relation to this debt;  
(i) where a customs debt is incurred in accordance with Article 201 ­
(1)(b) of the Code or is due to the release for free circulation of goods which were entered for the temporary importation arrangements under Articles 556 to 561, 563, 565, 568, 573(b) and 576 of this Regulation.  ▼
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5. In the case of inward processing operations in which the 
number of import goods and/or compensating products makes it uneconomic to apply the provisions of paragraphs 2 and 3, the customs authorities, at the request of the person concerned, may allow simplified methods giving similar results to be used for the calculation of compensatory interest.
 
S u b s e c t i o n 6  
Discharge  
Article 520  
1. Where import or temporary export goods have been entered 
under two or more declarations for the arrangements by virtue of one authorisation:
 
— in the case of a suspensive arrangement, the assignment of 
goods or products to a new customs-approved treatment or use shall be considered to discharge the arrangements for the import goods in question entered under the earliest of the declar ­
ations;
 
— in the case of inward processing (drawback system) or outward 
processing, the compensating products shall be considered to have been obtained from the import or temporary export 
goods in question respectively, entered under the earliest of 
the declarations.
 
Application of the first subparagraph shall not lead to unjustified 
import duty advantages.  
The holder may request the discharge to be made in relation to the 
specific import or temporary export goods.  
2. Where the goods under the arrangements are placed together 
with other goods and there is total destruction or irretrievable loss, the customs authorities may accept evidence produced by the holder indicating the actual quantity of goods under the arrangements 
which was destroyed or lost. Where it is not possible for the 
holder to produce such evidence, the amount of goods which has been destroyed or lost shall be established by reference to the proportion of goods of that type under the arrangements at the time when the destruction or loss occurred.
 
Article 521  
1. At the latest upon expiry of the period for discharge, irre ­
spective of whether aggregation in accordance with Article 118 ­
(2), second subparagraph, of the Code is used or not:  
— in the case of inward processing (suspension system) or 
processing under customs control, the bill of discharge shall be supplied to the supervising office within 30 days;  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 296
 
— in the case of inward processing (drawback system), the claim 
for repayment or remission of import duties must be lodged with the supervising office within six months.
 
Where special circumstances so warrant, the customs authorities 
may extend the period even if it has expired.  
2. The bill or the claim shall contain the following particulars, 
unless otherwise determined by the supervising office:  
(a) reference particulars of the authorisation;  
(b) the quantity of each type of import goods in respect of which 
discharge, repayment or remission is claimed or the import 
goods entered for the arrangements under the triangular traffic 
system;  
(c) the CN code of the import goods;  
(d) the rate of import duties to which the import goods are liable 
and, where applicable, their customs value;  
(e) the particulars of the declarations entering the import goods 
under the arrangements;  
(f) the type and quantity of the compensating or processed products 
or the goods in unaltered state and the customs-approved treatment or use to which they have been assigned, including particulars of the corresponding declarations, other customs documents or any other document relating to discharge and periods for discharge;
 
(g) the value of the compensating or processed products if the value 
scale method is used for the purpose of discharge;  
(h) the rate of yield;  
(i) the amount of import duties to be paid or to be repaid or 
remitted and where applicable any compensatory interest to be paid. Where this amount refers to the application of Article 546, it shall be specified;
 
(j) in the case of processing under customs control, the CN code of 
the processed products and elements necessary to determine the customs value.
 
3. The supervising office may make out the bill of discharge.  
S e c t i o n 7  
Administrative cooperation  
Article 522  
The customs authorities shall communicate to the Commission in 
the cases, within the time-limit and in the format set out in Annex 70 the following information:
 
(a) with regard to inward processing and processing under customs 
control:  
(i) authorisations issued;  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 297
 
(ii) applications refused or authorisations annulled or revoked 
on the grounds of economic conditions not being fulfilled;  
(b) with regard to outward processing:  
(i) authorisations issued in accordance with Article 147(2) of 
the Code;  
(ii) applications refused or authorisations annulled or revoked 
on the grounds of economic conditions not being fulfilled.  
The Commission shall make these particulars available to the 
customs administrations.  
Article 523  
In order to make pertinent information available to other customs 
offices involved in the application of the arrangements, the following information sheets provided for in Annex 71 may be issued at the request of the person concerned or on the initiative of the customs authorities, unless the customs authorities agree other means of exchange of information:
 
(a) for customs warehousing, the information INF8, in order to 
communicate the elements for assessment of the customs debt applicable to the goods before usual forms of handling have taken place;
 
(b) for inward processing:  
(i) the information sheet INF1, for the communication of 
information on duty amounts, compensatory interest, security and commercial policy measures,
 
(ii) the information sheet INF9, for the communication of 
information on compensating products to be assigned 
another customs approved treatment or use in triangular traffic,
 
(iii) the information sheet INF5, for the communication to 
obtain duty relief for import goods, of information on prior exportation in triangular traffic,
 
(iv) the information sheet INF7, for the communication of 
information permitting repayment or remission of duties under the drawback system;
 
(c) for temporary importation, the information sheet INF6 in order 
to communicate the elements for assessment of the customs debt or of amounts of duties already levied for goods moved;  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 298
 
(d) for outward processing, the information sheet INF2 in order to 
communicate information on temporary export goods in triangular traffic, in order to obtain partial or total relief for compensating products.
 
CHAPTER 2  
Customs warehousing  
S e c t i o n 1  
General provisions  
Article 524  
For the purposes of this Chapter concerning agricultural products, 
‘prefinanced goods’ means Community goods intended for export in the unaltered state which are the subject of the payment of an amount equal to an export refund before the goods are exported, where such payment is provided for in Council Regulation (EEC) No 565/80 (
 1 ). 
Article 525  
1. Where a customs warehouse is public, the following classifi ­
cation shall apply:  
(a) type A, if the responsibility lies with the warehousekeeper;  
(b) type B, if the responsibility lies with the depositor;  
(c) type F, if the warehouse is operated by the customs authorities.  
2. Where a customs warehouse is private and responsibility lies 
with the warehousekeeper, who is the same person as the depositor but not necessarily the owner of the goods, the following classifi ­
cation shall apply:
 
(a) type D, where release for free circulation is made by way of the 
local clearance procedure and may be granted on the basis of 
the nature, the customs value and the quantity of the goods to be taken into account at the time of their placing under the arrangements;
 
(b) type E, where the arrangements apply although the goods need 
not be stored in a place approved as a customs warehouse;  
(c) type C, where neither of the special situations under points (a) 
and (b) applies.  
3. An authorisation for a type E warehouse may provide for the 
procedures laid down for type D to be applied.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 299  
( 1 ) OJ L 62, 7.3.1980, p. 5.
 S e c t i o n 2  
Additional conditions concerning the granting of the authorisation  
Article 526  
1. When granting the authorisation the customs authorities shall 
define the premises or any other location approved as a customs 
warehouse of type A, B, C or D. They may also approve temporary 
storage facilities as such types of warehouse or operate them as a type F warehouse.
 
2. A location may not be approved as more than one customs 
warehouse at the same time.  
3. Where goods present a danger or are likely to spoil other 
goods or require special facilities for other reasons, authorisations may specify that they may only be stored in premises specially equipped to receive them.
 
4. Type A, C, D and E warehouses may be approved as 
victualling warehouses within the meaning of Article 40 of Commission Regulation (EC) No 800/99 (
 1 ). 
5. Single authorisations may be granted only for private customs 
warehouses.  
Article 527  
1. Authorisations may be granted only if any intended usual 
forms of handling, inward processing or processing under customs control of the goods do not predominate over the storage of the goods.
 
2. Authorisations shall not be granted if the premises of customs 
warehouses or the storage facilities are used for the purpose of retail sale.
 
An authorisation may, however, be granted, where goods are 
retailed with relief from import duties:  
(a) to travellers in traffic to third countries;  
(b) under diplomatic or consular arrangements;  
(c) to members of international organisations or to NATO forces.  
3. For the purposes of the second indent of Article 86 of the 
Code, when examining whether the administrative costs of customs warehousing arrangements are disproportionate to the economic needs involved, customs authorities shall take account,  inter alia , 
of the type of warehouse and the procedure which may be applied therein.
 
S e c t i o n 3  
Stock records  
Article 528  
1. In warehouses of type A, C, D and E, the person designated to 
keep the stock records shall be the warehousekeeper.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 300  
( 1 ) OJ L 102, 17.4.1999, p. 11.
 2. In warehouses of type F, the operating customs office shall 
keep the customs records in place of stock records.  
3. In type B warehouses, in place of stock records, the super ­
vising office shall keep the declarations of entry for the arrange ­
ments.  
Article 529  
1. The stock records shall at all times show the current stock of 
goods which are still under the customs warehousing arrangements. At the times laid down by the customs authorities, the warehouse ­
keeper shall lodge a list of the said stock at the supervising office.
 
2. Where Article 112(2) of the Code applies, the customs value 
of the goods before carrying out usual forms of handling shall appear in the stock records.
 
3. Information on the temporary removal of goods and on goods 
in common storage in accordance with Article 534(2) shall appear in the stock records.
 
Article 530  
1. Where goods are entered for the type E warehouse arrange ­
ments, the entry in the stock records shall take place when they arrive at the holder's storage facilities.
 
2. Where the customs warehouse also serves as a temporary 
storage facility, the entry in the stock records shall take place at the time the declaration for the arrangements is accepted.
 
3. Entry in the stock records relating to discharge of the 
arrangements shall take place at the latest when the goods leave the customs warehouse or the holder's storage facilities.
 
S e c t i o n 4  
Other provisions concerning the operation of the arrangements  
Article 531  
Non-Community goods may undergo the usual forms of handling 
listed in Annex 72.  
Article 532  
Goods may be temporarily removed for a period not exceeding 
three months. Where circumstances so warrant, this period may be extended.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 301
 
Article 533  
Applications for permission to carry out usual forms of handling or 
to remove goods temporarily from the customs warehouse shall be made in writing on a case by case basis to the supervising office. They must contain all particulars necessary to apply the arrange ­
ments.
 
Such permission may be granted as part of an authorisation to 
operate the warehousing arrangements. In this case the supervising office, in the manner it shall determine, shall be notified that such handling is to be carried out or the goods are to be temporarily removed.
 
Article 534  
1. Where Community goods are stored on the premises of a 
customs warehouse or the storage facilities used for goods under the warehousing arrangements, specific methods of identifying such goods may be laid down with a view, in particular, to distinguishing them from goods entered for the customs warehousing arrange ­
ments.
 
2. The customs authorities may permit common storage where it 
is impossible to identify at all times the customs status of each type of goods. Prefinanced goods shall be excluded from such 
permission.
 
Goods in common storage shall share the same eight-digit CN-code, 
the same commercial quality and the same technical characteristics.  
3. For the purpose of being declared for a customs-approved 
treatment or use the goods in common storage, as well as, in particular circumstances, identifiable goods which fulfill the conditions of the second subparagraph of paragraph 2, may be deemed to be either Community goods or non-Community goods.
 
Application of the first subparagraph shall, however, not result in a 
given customs status being assigned to a quantity of goods greater than the quantity actually having that status which is stored at the customs warehouse or the storage facilities when the goods declared for a customs-approved treatment or use are removed.
 
Article 535  
1. Where operations of inward processing or processing under 
customs control are carried out on the premises of customs ware ­
houses or in storage facilities, the provisions of Article 534 shall apply,  mutatis mutandis , to the goods under these arrangements.
 
Where, however, these operations concern inward processing 
without equivalence or processing under customs control, the provisions of Article 534 on common storage shall not apply with regard to Community goods.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 302
 
2. Entries in the records shall allow the customs authorities to 
monitor the precise situation of all goods or products under the arrangements at any time.
 
CHAPTER 3  
Inward processing  
S e c t i o n 1  
General provision  
Article 536  
For the purposes of this Chapter:  
(a) ‘Prior exportation’ means the system whereby compensating 
products obtained from equivalent goods are to be exported before the import goods are entered for the arrangements using the suspension system;
 
(b) ‘Job processing’ means any processing of import goods directly 
or indirectly placed at the disposal of the holder which is carried out according to specifications on behalf of a principal estab ­
lished in a third country, generally against payment of processing costs alone.
 
S e c t i o n 2  
Additional conditions concerning the granting of the authorisation  
Article 537  
An authorisation shall be granted only where the applicant has the 
intention of re-exporting or exporting main compensating products.  
Article 538  
An authorisation may also be granted for the goods referred to in 
the fourth indent of Article 114(2)(c) of the Code, with the exception of:
 
(a) fuels and energy sources other than those needed for the testing 
of compensating products or for the detection of faults in import goods needing repair;
 
(b) lubricants other than those needed for the testing, adjustment or 
withdrawal of compensating products;  
(c) equipment and tools.  
Article 539  
►C9 1. The economic conditions ◄ shall be deemed to be 
fulfilled except where the application concerns import goods mentioned in Annex 73.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 303
 
►C9 2. However, the conditions ◄ shall also be deemed to be 
fulfilled where an application concerns import goods mentioned in Annex 73, provided that:
 
(a) the application concerns:  
(i) operations involving goods of a non-commercial nature,  
(ii) a job processing contract,  
(iii) the processing of compensating products already obtained 
by processing under a previous authorisation the granting of which was subject to an examination of the economic conditions,
 
(iv) usual forms of handling referred to in Article 531,  
(v) repair,  
(vi) the processing of durum wheat falling within CN code 
1001 10 00 to produce pasta falling within CN codes 1902 11 00 and 1902 19; or
 
(b) the aggregate value of the import goods per applicant and per 
calendar year for each eight-digit CN code does not exceed 150 000 EUR; or
 
(c) in accordance with Article 11 of Council Regulation (EC) 
No 3448/93 (  1 ), import goods referred to under Part A of 
Annex 73 are concerned and the applicant presents a document issued by a competent authority permitting the entry of those goods for the arrangements, in the limits of a quantity determined on the basis of a supply balance.
 
Article 540  
The authorisation shall specify the means and methods of iden ­
tifying the import goods in the compensating products and lay down the conditions for the proper conduct of operations using equivalent goods.
 
Such methods of identification or conditions may include exam ­
ination of the records.  
S e c t i o n 3  
Provisions concerning the operation of arrangements  
Article 541  
1. The authorisation shall specify whether and under which 
conditions equivalent goods referred to in Article 114(2)(e) of the Code and sharing the same eight-digit CN code, the same commercial quality and the same technical characteristics as the import goods may be used for the processing operations.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 304  
( 1 ) OJ L 318, 20.12.1993, p. 18.
 2. Equivalent goods may be allowed to be at a more advanced 
stage of manufacture than the import goods where the essential part of the processing with regard to these equivalent goods is carried out in the undertaking of the holder or in the undertaking where the operation is being carried out on his behalf, save in exceptional cases.
 
3. Special provisions, set out in Annex 74, shall apply in respect 
of the goods referred to in that Annex.  
Article 542  
1. The authorisation shall specify the period for discharge. Where 
the circumstances so warrant, this period may be extended even when that originally set has expired.
 
2. Where the period for discharge expires on a specific date for 
all the goods placed under the arrangements in a given period, the authorisation may provide that the period for discharge shall be automatically extended for all goods still under the arrangements on this date. However, the customs authorities may require that such goods be assigned a new permitted customs-approved treatment or use within the period which they shall set.
 
3. Irrespective of whether or not aggregation is used or paragraph 
2 is applied, the period for discharge for the following compen ­
sating products or goods in the unaltered state shall not exceed:  
(a) four months in the case of milk and milk products referred to in 
Article 1 of Regulation (EC) No 1255/1999;  
(b) two months in the case of slaughter without fattening of animals 
referred to in Chapter 1 of the CN;  
(c) three months in the case of fattening (including slaughter where 
relevant) of animals which fall under CN codes 0104 and 0105;  
(d) six months in the case of fattening (including slaughter where 
relevant) of other animals referred to in Chapter 1 of the CN;  
(e) six months in the case of processing of meat;  
(f) six months in the case of processing of other agricultural 
products of a kind eligible for advance payment of export refunds referred to in Article 1 of Regulation (EEC) No 565/80, and processed into products or goods referred to in Article 2(b) or (c) of the same Regulation.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 305
 
Where successive processing operations are carried out or where 
exceptional circumstances so warrant, the periods may be extended on request, the total period not exceeding twelve months.
 
Article 543  
1. In the case of prior exportation the authorisation shall specify 
the period within which the non-Community goods must be declared for the arrangements, taking account of the time required for procurement and transport to the Community.
 
2. The period referred to in paragraph 1 shall not exceed:  
(a) three months for goods subject to a common market organi ­
sation;  
(b) six months for all other goods.  
The period of six months may, however, be extended where the 
holder submits a reasoned request, provided that the total period does not exceed twelve months. Where the circumstances so warrant the extension may be allowed even after the original period has expired.
 
Article 544  
For the purposes of discharging the arrangements or the claim for 
repayment of import duties, the following shall be regarded as 
re-exportation or exportation:  
(a) the delivery of compensating products to persons who are 
eligible for relief from import duties pursuant to the Vienna Convention of 18 April 1961 on Diplomatic Relations, or to the Vienna Convention of 24 April 1963 on Consular Relations or other consular conventions, or the New York Convention of 16 December 1969 on Special Missions;
 
(b) the delivery of compensating products to the armed forces of 
other countries stationed in the territory of a Member State, where that Member State grants special relief from import duties in accordance with Article 136 of Regulation (EEC) No 918/83;  
▼
M53  
(c) the delivery of aircraft; however, the supervising office shall 
allow the arrangements to be discharged once import goods have been used for the first time for the manufacture, repair, modification or conversion of aircraft or parts thereof, on condition that the records of the holder are such as to make it possible to verify that the arrangements are being correctly applied and operated;  
▼
M20  
(d) the delivery of spacecraft and related equipment; however, the 
supervising office shall allow the arrangements to be discharged 
once import goods have been used for the first time for the manufacture, repair, modification or conversion of satellites, their launch vehicules and ground station equipment and parts thereof that are an integral part of the systems, on condition that the records of the holder are such as to make it possible to verify that the arrangements are being correctly applied and operated;  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 306
 
(e) disposal in accordance with the relevant provisions of secondary 
compensating products whose destruction under customs super ­
vision is prohibited on environmental grounds; for these purposes, the holder shall prove that discharge of the arrangements in accordance with the normal rules is either impossible or uneconomic.
 
S e c t i o n 4  
Provisions concerning the operation of the suspension system  
Article 545  
1. Use of equivalent goods for processing operations in 
accordance with Article 115 of the Code shall not be subject to the formalities for entry of goods for the arrangements.
 
2. The equivalent goods and compensating products made 
therefrom shall become non-Community goods and the import goods Community goods at the time of acceptance of the declaration discharging the arrangements.
 
However, where import goods are put on the market before the 
arrangements are discharged, they shall change their status at the time they are put on the market. In exceptional cases, where the equivalent goods are expected not to be present at that time, the customs authorities may allow, at the request of the holder, the equivalent goods to be present at a later time, to be determined by them and within a reasonable time.
 
3. In case of prior exportation:  
— compensating products shall become non-Community goods on 
acceptance of the export declaration on condition that the goods to be imported are entered for the arrangements;
 
— import goods shall become Community goods at the time of 
their entry for the arrangements.  
Article 546  
The authorisation shall specify whether compensating products or 
goods in the unaltered state may be released for free circulation without customs declaration, without prejudice to prohibitive or restrictive measures. In this case they shall be considered to have been released for free circulation, if they have not been assigned a customs-approved treatment or use on expiry of the period for 
discharge.
 
For the purposes of the first subparagraph of Article 218(1) of the 
Code, the declaration for release for free circulation shall be considered to have been lodged and accepted and release granted at the time of presentation of the bill of discharge.
 
The products or goods shall become Community goods when they 
are put on the market.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 307
 
Article 547  
In case of release for free circulation of compensating products, 
boxes 15, 16, 34, 41 and 42 of the declaration shall refer to the import goods. Alternatively, relevant information may also be supplied by information sheet INF1 or any other document accom ­
panying the declaration.  
▼
M21  
Article 547a  
The import duties to be charged under Article 121(1) of the Code 
on import goods eligible, at the time when the declaration of entry for the arrangements was accepted, for favourable tariff treatment by reason of their end-use shall be calculated at the rate corresponding to such end-use. This shall be allowed only if an authorisation for such end-use could have been granted and if the conditions attaching to the granting of favourable tariff treatment would have been fulfilled.  
▼
M20  
Article 548  
1. The list of compensating products subject to the import duties 
appropriate to them in accordance with the first indent of Article 122(a) of the Code is in Annex 75.
 
2. Where compensating products other than those mentioned on 
the list referred to in paragraph 1 are destroyed, they shall be treated as if they were re-exported.
 
Article 549  
1. Where the compensating products or goods in the unaltered 
state are entered for one of the suspensive arrangements or introduced in a free zone of control type I within the meaning of Article 799 or in a free warehouse or placed in a free zone of control type II within the meaning of Article 799 enabling the arrangements to be discharged, the documents or records used for the said customs-approved treatment or use or any documents replacing them, shall contain one of the following indications:
 
— Mercancías PA/S,  
— AF/S-varer,  
— AV/S-Waren,  
— Εμπορεύματα  ET/A,  
— IP/S goods,  
— Marchandises PA/S,  
— Merci PA/S,  
— AV/S-goederen,  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 308
 
— Mercadorias AA/S,  
— SJ/S-tavaroita,  
— AF/S-varor,  
▼A2 
— Zboží AZS/P,  
— ST/P kaup,  
— IP/ATL preces,  
— LP/S prek ės, 
— AF/F áruk,  
— Oġġetti PI/S,  
— Towary UCz/Z,  
— AO/O blago,  
— AZS/PS tovar,  
▼M30  
— Стоки  АУ/ОП, 
— Mărfuri PA/S,  
▼M45  
— UP/O roba.  
▼M20  
2. Where import goods entered for the arrangements are subject 
to specific commercial policy measures and such measures continue to be applicable at the time when the goods, either in the unaltered state or in the form of compensating products, are entered for one of the suspensive arrangements or introduced in a free zone of control type I within the meaning of Article 799 or in a free warehouse or placed in a free zone of control type II within the meaning of Article 799, the indication referred to in paragraph 1 shall be supplemented by one of the following:
 
— Política comercial,  
— Handelspolitik,  
— Handelspolitik,  
— Εμπορική  πολιτική , 
— Commercial policy,  
— Politique commerciale,  
— Politica commerciale,  
— Handelspolitiek,  
— Politica comercial,  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 309
 
— Kauppapolitiikka,  
— Handelspolitik,  
▼A2 
— Obchodní politika,  
— Kaubanduspoliitika,  
— Tirdzniec ības politika,  
— Prekybos politika,  
— Kereskedelempolitika,  
— Politika kummer ċjali, 
— Polityka handlowa,  
— Trgovinska politika,  
— Obchodná politika,  
▼M30  
— Търговска  политика , 
— Politic ă comercial ă, 
▼M45  
— Trgovinska politika.  
▼M20  
S e c t i o n 5  
Provision concerning the operation of the drawback system  
Article 550  
Where goods under the drawback system are assigned a 
customs-approved treatment or use referred to in Article 549(1), the indications required for that provision shall be the following:
 
— Mercancías PA/R,  
— AF/T-varer,  
— AV/R-Waren,  
— Εμπορεύματα  ET/E,  
— IP/D goods,  
— Marchandises PA/R,  
— Merci PA/R,  
— AV/T-goederen,  
— Mercadorias AA/D,  
— SJ/T-tavaroita,  
— AF/R-varor,  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 310
 
— Zboží AZS/N,  
— ST/T kaup,  
— IP/ATM preces,  
— LP/D prek ės, 
— AF/V áruk,  
— Oġġetti PI/SR,  
— Towary UCz/Zw,  
— AO/P blago,  
— AZS/SV tovar,  
▼M30  
— Стоки  АУ/В, 
— Mărfuri PA/R,  
▼M45  
— UP/P roba.  
▼M20  
CHAPTER 4  
Processing under customs control  
Article 551  
1. The arrangements for processing under customs control shall 
apply for goods the processing of which leads to products which are subject to a lower amount of import duties than that applicable to the import goods.
 
The arrangements shall also apply for goods which have to undergo 
operations to ensure their compliance with technical requirements for their release for free circulation.
 
2. Article 542(1) and (2) shall apply  mutatis mutandis . 
3. For the purposes of determining the customs value of processed 
products declared for free circulation, the declarant may choose any of the methods referred to in Article 30(2) (a), (b) or (c) of the Code or the customs value of the import goods plus the processing costs.  
►
M22  Processing costs means all costs incurred in making the 
processed products, including overheads and the value of any Community goods used. ◄
 
Article 552  
1. For the types of goods and operations mentioned in Annex 76, 
Part A, the economic conditions shall be deemed to be fulfilled.  
For other types of goods and operations examination of the 
economic conditions shall take place.  ▼A2 1993R2454 — EN — 05.12.2014 — 022.001 — 311
 
2. For the types of goods and operations mentioned in Annex 76, 
Part B and not covered by Part A, the examination of the economic conditions shall take place in the Committee. Article 504(3) and (4) shall apply.
 
CHAPTER 5  
Temporary importation  
S e c t i o n 1  
General provisions  
Article 553  
1. Animals, unless of negligible commercial value, born of 
animals placed under the arrangements are considered to be non-Community goods and placed themselves under those arrange ­
ments.
 
2. The customs authorities shall ensure that the total period for 
which the goods remain under the arrangements for the same purpose and under the responsibility of the same holder does not exceed 24 months, even where the arrangements were discharged by entry for another suspensive arrangement and subsequently entered again for temporary importation.
 
However, at the holder's request, they may extend this period for 
the time during which the goods are not used, in accordance with the conditions laid down by them.
 
3. For the purposes of Article 140(3) of the Code, exceptional 
circumstances means any event as a result of which the goods must be used for a further period in order to fulfil the purpose of the temporary importation operation.
 
4. Goods placed under the arrangements must remain in the same 
state.  
Repairs and maintenance, including overhaul and adjustments or 
measures to preserve the goods or to ensure their compliance 
with the technical requirements for their use under the arrangements are admissible.
 
Article 554  
Temporary importation with total relief from import duties (here ­
inafter: ‘total relief from import duties’) shall only be granted in accordance with Articles 555 to 578.
 
Temporary importation with partial relief from import duties shall 
not be granted for consumable goods.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 312
 
S e c t i o n 2  
Conditions for total relief from import duties  
S u b s e c t i o n 1  
Means of transport  
Article 555  
1. For the purposes of this subsection:  
▼M24  
(a) ‘commercial use’ means the use of means of transport for the 
transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration;  
▼
M20  
(b) ‘private use’ means the use other than commercial of a means of 
transport;  
(c) ‘internal traffic’ means the carriage of persons or goods picked 
up or loaded in the customs territory of the Community for setting down or unloading at a place within that territory.
 
2. Means of transport include normal spare parts, accessories and 
equipment accompanying them.  
Article 556  
Total relief from import duties shall be granted for pallets.  
The arrangements shall also be discharged when pallets of the same 
type and substantially the same value are exported or re-exported.  
Article 557  
▼M54  
1. Total relief from import duties shall be granted for containers 
where they have been durably marked in an appropriate and clearly visible place with all of the following information:
 
(a) the identification of the owner or operator, which may be shown 
either by its full name or by an established identification 
system, symbols such as emblems or flags being excluded;  
(b) the identification marks and numbers of the container, given by 
the owner or operator;  
(c) the tare weight of the container, including all its permanently 
fixed equipment.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 313
 
For freight containers considered for maritime use, or for any other 
container utilising an ISO standard prefix (i.e. four capital letters ending in U), the identification of the owner or principal operator and the container serial number and check digit of the container shall adhere to International Standard ISO 6346 and its annexes.  
▼
M20  
Where the application for authorisation is made in accordance with 
the first subparagraph of Article 497(3)(c), the containers shall be monitored by a person represented in the customs territory of the Community being able to communicate at all times their location and particulars of entry and discharge.
 
2. Containers may be used in internal traffic before being 
re-exported. However, they may be used only once during each stay in a Member State, for transporting goods loaded and intended to be unloaded within the territory of the same Member State, where the containers would otherwise have to make a journey unloaded within that territory.
 
3. Under the conditions of the Convention of Geneva of 
21 January 1994 on Customs Treatment of Pool Containers used 
in International Transport, as approved by Council Decision 95/137/EC (
 1 ), the customs authorities shall permit the arrangements 
to be discharged where containers of the same type or the same value are exported or re-exported.
 
Article 558  
1. Total relief from import duties shall be granted for means of 
road, rail, air, sea and inland waterway transport where they:  
(a) are registered outside the customs territory of the Community in 
the name of a person established outside that territory; however, if the means of transport are not registered, the above condition may be deemed to be met where they are owned by a person established outside the customs territory of the Community;
 
(b) are used by a person established outside that territory, without 
prejudice to Articles 559, 560 and 561; and  
(c) in the case of commercial use and with the exception of means 
of rail transport, are used exclusively for transport which begins or ends outside the customs territory of the Community; however, they may be used in internal traffic where the provisions in force in the field of transport, in particular those concerning admission and operations, so provide.  ▼
M54  1993R2454 — EN — 05.12.2014 — 022.001 — 314  
( 1 ) OJ L 91, 22.4.1995, p. 45.
 2. Where the means of transport referred to in paragraph 1 are 
rehired by a professional hire service established in the customs territory of the Community to a person established outside that territory, they must be re-exported within eight days of entry into force of the contract.
 
Article 559  
Persons established in the customs territory of the Community shall 
benefit from total relief from import duties where:  
(a) means of rail transport are put at the disposal of such persons 
under an agreement whereby each network may use the rolling 
stock of the other networks as its own;  
(b) a trailer is coupled to a means of road transport registered in the 
customs territory of the Community;  
(c) means of transport are used in connection with an emergency 
situation and their use does not exceed five days; or  
(d) means of transport are used by a professional hire firm for the 
purpose of re-exportation within a period not exceeding five days.
 
Article 560  
1. Natural persons established in the customs territory of the 
Community shall benefit from total relief from import duties 
where they privately use means of transport occasionally, on the instructions of the registration holder, this holder being in the customs territory at the time of use.
 
Such persons shall also benefit from total relief, for the private use 
of means of transport hired under a written contract, occasionally:  
(a) to return to their place of residence in the Community;  
(b) to leave the Community; or  
(c) where this is permitted on a general level by the customs 
administrations concerned.  
2. The means of transport shall be re-exported or returned to the 
hire service established in the customs territory of the Community within:
 
(a) five days of the entry into force of the contract in the case 
mentioned in paragraph 1(a);  
(b) eight days of the entry into force of the contract in the case 
mentioned in paragraph 1(c).  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 315
 
The means of transport shall be re-exported within two days of the 
entry into force of the contract in the case mentioned under paragraph 1(b).
 
Article 561  
1. Total relief from import duties shall be granted where means 
of transport are to be registered under a temporary series in the customs territory of the Community, with a view to re-exportation in the name of one of the following persons:
 
(a) in the name of a person established outside that territory;  
(b) in the name of a natural person established inside that territory 
where the person concerned is preparing to transfer normal residence to a place outside that territory.
 
In the case referred to in point (b), the means of transport must be 
exported within three months of the date of registration.  
2. Total relief from import duties shall be granted where means 
of transport are used commercially or privately by a natural person established in the customs territory of the Community and employed by the owner of the means of transport established outside that territory or otherwise authorised by the owner.
 
Private use must have been provided for in the contract of 
employment.  
Customs authorities may restrict the temporary importation of 
means of transport under this provision in the case of systematic use.
 
3. Total relief from import duties may in exceptional cases be 
granted where means of transport are commercially used for a limited period by persons established in the customs territory of the Community.
 
Article 562  
Without prejudice to other special provisions, the periods for 
discharge are the following:  
(a) for means of rail transport: 12 months;  
(b) for commercially used means of transport other than rail 
transport: the time required for carrying out the transport oper ­
ations;  
(c) for means of road transport privately used:  
— by students: the period the student stays in the customs 
territory of the Community for the sole purpose of pursuing their studies;  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 316
 
— by persons fulfilling assignments of a specified duration: the 
period this person stays in the customs territory of the Community for the sole purpose of fulfilling their assignment;
 
— in other cases, including saddle or draught animals and the 
vehicles drawn by them: six months;  
(d) for privately used means of air transport: six months;  
(e) for privately used means of sea and inland waterway transport: 
18 months.  
S u b s e c t i o n 2  
Personal effects and goods for sports purposes imported by travellers; 
welfare material for seafarers  
Article 563  
Total relief from import duties shall be granted where personal 
effects reasonably required for the journey and goods for sports purposes are imported by a traveller as defined in Article 236(A)(1).
 
Article 564  
Total relief from import duties shall be granted for welfare materials 
for seafarers in the following cases:  
(a) where they are used on a vessel engaged in international 
maritime traffic;  
(b) where they are unloaded from such a vessel and temporarily 
used ashore by the crew;  
(c) where they are used by the crew of such a vessel in cultural or 
social establishments managed by non-profit-making organi ­
sations or in places of worship where services for seafarers are regularly held.
 
S u b s e c t i o n 3  
Disaster relief material; medical, surgical and laboratory equipment; 
animals; goods for use in frontier zones  
Article 565  
Total relief from import duties shall be granted for disaster relief 
material where it is used in connection with measures taken to counter the effects of disasters or similar situations affecting the customs territory of the Community and intended for state bodies or bodies approved by the competent authorities.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 317
 
Article 566  
Total relief from import duties shall be granted where medical, 
surgical and laboratory equipment is dispatched on loan at the request of a hospital or other medical institution which has urgent need of such equipment to make up for the inadequacy of its own facilities and where it is intended for diagnostic or therapeutic purposes.
 
Article 567  
Total relief from import duties shall be granted for animals owned 
by a person established outside the customs territory of the 
Community.  
It shall be granted for the following goods intended for activities in 
keeping with the particularities of the frontier zone as defined by the provisions in force:
 
(a) equipment owned by a person established in the frontier zone 
adjacent to the frontier zone of temporary importation and used by a person established in that adjacent frontier zone;
 
(b) goods used for the building, repair or maintenance of infra ­
structure in such a frontier zone under the responsibility of public authorities.
 
S u b s e c t i o n 4  
Sound, image or data carrying media, publicity material; professional 
equipment; pedagogic material and scientific equipment  
Article 568  
Total relief from import duties shall be granted for goods:  
(a) carrying sound, image or data processing information for the 
purpose of presentation prior to commercialisation, or free of charge, or for provision with a sound track, dubbing or copying; 
or
 
(b) exclusively used for publicity purposes.  
Article 569  
1. Total relief from import duties shall be granted where profes ­
sional equipment is:  
(a) owned by a person established outside the customs territory of 
the Community;  
(b) imported either by a person established outside the customs 
territory of the Community or by an employee of the owner, the employee may be established in the customs territory of the Community; and  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 318
 
(c) used by the importer or under their supervision, except in cases 
of audiovisual co-productions.  
▼M48  
1a. Total relief from import duties shall be granted for portable 
musical instruments temporarily imported by a traveller as defined in Article 236(A) with the intention of using them as professional equipment.  
▼
M20  
2. Total relief shall not be granted where equipment is to be used 
for the industrial manufacture or packaging of goods or, except in the case of hand tools, for the exploitation of natural resources, for the construction, repair or maintenance of buildings or for earth moving and like projects.
 
Article 570  
Total relief from import duties shall be granted where pedagogic 
material and scientific equipment are:  
(a) owned by a person established outside the customs territory of 
the Community;  
(b) imported by public or private scientific, teaching or vocational 
training establishments which are essentially non-profit making and exclusively used in teaching, vocational training or scientific research under their responsibility;
 
(c) imported in reasonable numbers, having regard to the purpose 
of the importation; and  
(d) not used for purely commercial purposes.  
S u b s e c t i o n 5  
Packings; moulds, dies, blocks, drawings, sketches, measuring, checking and 
testing instruments and other similar articles; special tools and instruments; goods to carry out tests or subject to tests; samples; replacement means of 
production
 
Article 571  
Total relief from import duties shall be granted where packings:  
(a) if imported filled, are intended for re-exportation whether empty 
or filled;  
(b) if imported empty, are intended for re-exportation filled.  
Packings are not to be used in internal traffic, except with a view to 
the export of goods. In the case of packings imported filled, this shall apply only from the time that they are emptied of their contents.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 319
 
Article 572  
1. Total relief from import duties shall be granted where moulds, 
dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles are:
 
(a) owned by a person established outside the customs territory of 
the Community; and  
(b) used in manufacturing by a person established in the customs 
territory of the Community and at least 75 % of the production resulting from their use is exported.
 
2. Total relief from import duties shall be granted for special 
tools and instruments where the goods are:  
(a) owned by a person established outside the customs territory of 
the Community; and  
(b) made available free of charge to a person established in the 
customs territory of the Community for the manufacture of goods which are to be exported in their entirety.
 
Article 573  
Total relief from import duties shall be granted for the following 
goods:  
(a) goods subjected to tests, experiments or demonstrations;  
(b) goods imported, subject to satisfactory acceptance tests in 
connection with a sales contract containing the provisions of the satisfactory acceptance tests and subjected to those tests;
 
(c) goods used to carry out tests, experiments or demonstrations 
without financial gain.  
For the goods referred to in point (b), the period for discharge is six 
months.  
Article 574  
Total relief from import duties shall be granted where samples are 
imported in reasonable quantities and solely used for being shown or demonstrated in the customs territory of the Community.
 
Article 575  
Total relief from import duties shall be granted where replacement 
means of production are temporarily made available to a customer by a supplier or repairer, pending the delivery or repair of similar goods.
 
The period for discharge is six months.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 320
 
S u b s e c t i o n 6  
Goods for events or for sale  
Article 576  
1. Total relief from import duties shall be granted for goods to be 
exhibited or used at a public event not purely organised for the 
commercial sale of the goods, or obtained at such events from 
goods placed under the arrangements.  
In exceptional cases, the competent customs authorities may 
authorise the arrangements for other events.  
2. Total relief from import duties shall be granted for goods for 
approval where they cannot be imported as samples and the 
consignor for his part wishes to sell the goods and the consignee may decide to purchase them after inspection.
 
The period for discharge is two months.  
3. Total relief from import duties shall be granted for the 
following:  
(a) works of art, collectors' items and antiques as defined in ‘Annex 
I’ of Directive 77/388/EEC, imported for the purposes of exhibition, with a view to possible sale;
 
(b) goods other than newly manufactured ones imported with a 
view to their sale by auction.  
S u b s e c t i o n 7  
Spare parts, accessories and equipment; other goods  
Article 577  
Total relief from import duties shall be granted where spare parts, 
accessories and equipment are used for repair and maintenance, including overhaul, adjustments and preservation of goods entered for the arrangements.
 
Article 578  
Total relief from import duties may be granted where goods other 
than those listed in Articles 556 to 577 or not complying with the conditions of these Articles, are imported:
 
(a) occasionally and for a period not exceeding three months; or  
(b) in particular situations having no economic effect.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 321
 
S e c t i o n 3  
Provisions concerning the operation of the arrangements  
Article 579  
Where personal effects, goods imported for sports purposes or 
means of transport are declared orally or by any other act for 
entry of the arrangements, customs authorities may require a 
written declaration when a high amount of import duties is at stake or a serious risk of non-compliance with obligations of the arrangements exists.
 
Article 580  
1. Declarations for entry for the arrangements using ATA/CPD 
carnets shall be accepted if they are issued in a participating country and endorsed and guaranteed by an association forming part of an international guarantee chain.
 
Unless otherwise provided for by bilateral or multilateral agree ­
ments, ‘participating country’ means a contracting party to the ATA Convention, or to the Istanbul Convention having accepted the Customs Cooperation Council recommendations of 25 June 
1992 concerning acceptance of the ATA Carnet and the CPD 
Carnet for the temporary admission procedure.
 
2. Paragraph 1 shall apply only if the ATA/CPD carnets:  
(a) relate to goods and uses covered by those Conventions or agree ­
ments;  
(b) are certified by the customs authorities in the appropriate 
section of the cover page; and  
(c) are valid throughout the customs territory of the Community.  
The ATA/CPD carnet shall be presented at the office of entry into 
the customs territory of the Community, except where this office is unable to check the fulfilment of the conditions for the procedure.
 
3. ►M26  Articles 457c, 457d ◄ and 458 to 461 apply  mutatis 
mutandis  for goods placed under the arrangements and covered by 
ATA carnets.  
Article 581  
1. Without prejudice to the special guarantee systems for 
ATA/CPD carnets, entry for the arrangements by written declaration shall be subject to the provision of security, except in the cases referred to in Annex 77.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 322
 
2. In order to facilitate control of the arrangements, the customs 
authorities may require records to be kept.  
Article 582  
1. Where goods placed under the arrangements in accordance 
with Article 576 are discharged by their entry for free circulation, the amount of the debt shall be determined on the basis of the elements of assessment appropriate to these goods at the moment of acceptance of the declaration for free circulation.
 
Where goods placed under the arrangements in accordance with 
Article 576 are put on the market, they shall be considered as presented to customs when they are declared for release for free circulation before the end of the period for discharge.
 
2. For the purposes of discharging the arrangements in respect of 
goods referred to in Article 576(1), their consumption, destruction 
or distribution free of charge to the public at the event shall be 
considered as re-exportation, provided their quantity corresponds to the nature of the event, the number of visitors and the extent of the holder's participation therein.
 
The first subparagraph shall not apply to alcoholic beverages, 
tobacco goods or fuels.  
Article 583  
Where the goods placed under the arrangements are entered for one 
of the suspensive arrangements or introduced in a free zone of 
control type I within the meaning of Article 799 or in a free warehouse or placed in a free zone of control type II within the meaning of Article 799, enabling temporary importation to be discharged, the documents other than ATA/CPD carnets or records used for the said customs-approved treatment or use or any document replacing them shall contain one of the following indications:
 
— Mercancías IT,  
— MI-varer,  
— VV-Waren,  
— Εμπορεύματα  ΠΕ, 
— ΤA goods,  
— Marchandises ΑΤ, 
— Merci ΑΤ, 
— TI-goederen,  
— Mercadorias IT,  
— VM-tavaroita,  
— TI-varor,  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 323
 
— Zboží DP,  
— AI kaup,  
— PI preces,  
— LĮ prekės, 
— IB áruk,  
— Oġġetti TA,  
— Towary OCz,  
— ZU blago,  
— DP tovar,  
▼M30  
— Стоки  от ВВ, 
— Mărfuri AT,  
▼M45  
— PU roba.  
▼M20  
Article 584  
For means of rail transport used jointly under an agreement, the 
arrangements shall also be discharged when means of rail transport of the same type or the same value as those which were put at the disposal of a person established in the customs territory of the 
Community are exported or re-exported.
 
CHAPTER 6  
Outward processing  
S e c t i o n 1  
Additional conditions concerning the granting of the authorisation  
Article 585  
1. Except where indications to the contrary exist, the essential 
interests of Community processors shall be deemed not to be seriously harmed.
 
2. Where an application for authorisation is made by a person 
who exports the temporary export goods without arranging for the processing operations, the customs authorities shall conduct a prior examination of the conditions set out in Article 147(2) of the Code on the basis of supporting documents. Articles 503 and 504 shall apply  mutatis mutandis .
 
Article 586  
1. The authorisation shall specify the means and methods to 
establish that the compensating products have resulted from processing of the temporary export goods or to verify that the conditions for using the standard exchange system are met.  ▼
A2 1993R2454 — EN — 05.12.2014 — 022.001 — 324
 
Such means and methods may include the use of the information 
document set out in Annex 104 and the examination of the records.  
2. Where the nature of the processing operations does not allow 
it to be established that the compensating products have resulted 
from the temporary export goods, the authorisation may never ­
theless be granted in duly justified cases, provided the applicant can offer sufficient guarantees that the goods used in the processing operations share the same eight-digit CN code, the same commercial quality and the same technical characteristics as the temporary export goods. The authorisation shall lay down the conditions for using the arrangements.
 
Article 587  
Where the arrangements are requested for repair, the temporary 
export goods must be capable of being repaired and the arrangements shall not be used to improve the technical performance of the goods.
 
S e c t i o n 2  
Provisions concerning the operation of the arrangements  
Article 588  
1. The authorisation shall specify the period for discharge. Where 
the circumstances so warrant, this period may be extended even 
when that originally set has expired.  
2. Article 157(2) of the Code applies, even after the original 
period has expired.  
Article 589  
1. The declaration entering the temporary export goods for the 
arrangements shall be made in accordance with the provisions laid down for exportation.
 
2. In the case of prior importation, the documents accompanying 
the declaration for free circulation shall include a copy of the auth ­
orisation unless such authorisation is applied for in accordance with 
Article 497(3)(d). Article 220(3) applies  mutatis mutandis . 
S e c t i o n 3  
Provisions concerning the calculation of the duty relief  
Article 590  
1. For the calculation of the amount to be deducted, no account 
shall be taken of anti-dumping duties and countervailing duties.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 325
 
Secondary compensating products that constitute waste scrap, 
residues, offcuts and remainders shall be deemed to be included.  
2. In determining the value of the temporary export goods in 
accordance with one of the methods referred to in the second subparagraph of Article 151(2) of the Code, the loading, transport, and insurance costs for the temporary export goods to the place where the processing operation or the last such operation took place shall not be included in:
 
(a) the value of the temporary export goods which is taken into 
account when determining the customs value of the compen ­
sating products in accordance with Article 32(1)(b)(i) of the Code; or
 
(b) the processing costs, where the value of the temporary export 
goods cannot be determined in accordance with Article 32 ­
(1)(b)(i) of the Code.  
The loading, transport and insurance costs for the compensating 
products from the place where the processing operation or the last processing operation took place to the place of their entry into the customs territory of the Community shall be included in the processing costs.
 
Loading, transport and insurance costs shall include:  
(a) commissions and brokerage, except buying commissions;  
(b) the cost of containers not integral to the temporary export 
goods;  
(c) the cost of packing, including labour and materials;  
(d) handling costs incurred in connection with transport of the 
goods.  
Article 591  
Partial relief from import duties by taking the cost of the processing 
operation as the basis of the value for duty shall be granted on request.  
▼
M26  
Customs authorities shall refuse the calculation of partial relief from 
import duties under this provision if before the compensating products are released for free circulation it is established that the 
sole object of the release for free circulation at a zero duty rate of 
the temporary export goods, which are not of Community origin within the meaning of Title II, Chapter 2, Section 1, of the Code, was to benefit from partial relief under this provision.
 
▼C8 
Articles 29 to 35 of the Code shall apply  mutatis mutandis  to the 
processing costs which shall not take into account the temporary export goods.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 326
 
Article 592  
In the case of undertakings frequently carrying out processing oper ­
ations under an authorisation not covering repair, the customs auth ­
orities may, on request of the holder, set an average rate of duty applicable to all those operations (aggregated discharge).
 
This rate shall be determined for each period not exceeding twelve 
months and shall apply provisionally for compensating products released for free circulation during that period. At the end of each 
period, the customs authorities shall make a final calculation and, 
where appropriate, apply the provisions of Article 220(1) or Article 236 of the Code.  
▼
C8 __________  
▼B 
TITLE IV  
▼M29  
IMPLEMENTING PROVISIONS RELATING TO EXPORTATION  
CHAPTER 1  
General provisions for customs declarations  
Article 592a  
Articles 592b to 592f shall not apply to the following goods:  
(a) electrical energy;  
(b) goods leaving by pipeline;  
(c) letters, postcards, printed matter, including on electronic 
medium;  
(d) goods moved under the rules of the Universal Postal Union 
Convention;  
▼M38  
(e) goods for which a customs declaration made by any other act is 
permitted in accordance with Articles 231, 232(2) and 233 with the exception of, if carried under a transport contract, household effects as defined in Article 2(1)(d) of Regulation (EC) No 1186/2009, pallets, containers, and means of road, rail, air, sea and inland waterway transport;  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 327
 
(f) goods contained in travellers’ personal luggage;  
▼M38  
(g) goods for which an oral declaration is permitted in accordance 
with Articles 226, 227 and 229(2) with the exception of, if carried under a transport contract, household effects as defined in Article 2(1)(d) of Regulation (EC) No 1186/2009, pallets, containers, and means of road, rail, air, sea and inland waterway transport;  
▼
M29  
(h) goods covered by ATA and CPD Carnets;  
(i) goods moved under cover of the form 302 provided for under 
the Convention between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951;  
▼
M33  
(j) goods carried on board vessels of regular shipping services, 
duly certified in accordance with Article 313b; and goods on vessels or aircraft moving between Community ports or airports without any intervening call at any port or airport outside the customs territory of the Community;
 
(k) weapons and military equipment brought out of the customs 
territory of the Community by the authorities in charge of the military defence of a Member State, in military transport or transport operated for the sole use of the military authorities;  
▼
M38  
(l) the following goods brought out of the customs territory of the 
Community directly to drilling or production platforms or wind turbines operated by a person established in the customs territory of the Community:
 
(i) goods to be used for the construction, repair, maintenance 
or conversion of such platforms or wind turbines;  
(ii) goods to be fitted to or used to equip the said platforms or 
wind turbines;  
(iii) provisions to be used or consumed on the said platforms 
or wind turbines;  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 328
 
(m) goods in a consignment the intrinsic value of which does not 
exceed EUR 22 provided that the customs authorities accept, with the agreement of the economic operator, to carry out risk analysis using the information contained in, or provided by, the system used by the economic operator;
 
▼M38  
(n) goods entitled to relief pursuant to the Vienna Convention on 
diplomatic relations of 18 April 1961, the Vienna Convention 
on consular relations of 24 April 1963 or other consular 
conventions, or the New York Convention of 16 December 1969 on special missions;
 
(o) goods which are supplied for incorporation as parts of or acces ­
sories in vessels and aircraft, motor fuels, lubricants and gas necessary for the operation of the vessels or aircraft, foodstuffs, and other items to be consumed or sold on board;
 
(p) goods destined for territories within the customs territory of the 
Community where Directive 2006/112/EC or Directive 2008/118/EC does not apply, and goods dispatched from these territories to another destination in the customs territory of the Community, as well as goods dispatched from the customs territory of the Community to Heligoland, the Republic of San Marino and the Vatican City State.  
▼
M29  
Article 592b  
1. Whenever goods leaving the customs territory of the 
Community are covered by a customs declaration, this customs declaration shall be lodged at the competent customs office by the following deadlines:
 
(a) in the case of maritime traffic:  
(i) for containerised cargo, other than where point (iii) or (iv) 
applies, at least 24 hours before the goods are loaded onto the vessel on which they are to leave the customs territory of the Community;  
▼
M33  
(ii) for bulk/break bulk cargo, other than where point (iii) or 
(iv) applies, at least four hours before leaving the port in the customs territory of the Community;  
▼
M29  
(iii) for movement between the customs territory of the 
Community with the exception of the French overseas departments, the Azores, Madeira or the Canary Islands and Greenland, the Faeroe Islands, Ceuta, Melilla, Norway, Iceland, ports on the Baltic Sea, the North Sea, the Black Sea, the Mediterranean or all ports of Morocco, at least two hours before leaving the port in the customs territory of the Community;  ▼
M33  1993R2454 — EN — 05.12.2014 — 022.001 — 329
 
(iv) for movement, in cases other than those covered under 
point (iii), between the French overseas departments, the Azores, Madeira, the Canary Islands and territories outside the customs territory of the Community, where the duration of the voyage is less than 24 hours, at least two hours before leaving the port in the customs territory of the Community.
 
(b) in the case of air traffic, at least 30 minutes prior to departure 
from an airport in the customs territory of the Community;  
(c) in the case of rail and inland waters traffic, at least two hours 
prior to departure from the customs office of exit;  
(d) in the case of road traffic, at least one hour prior to departure 
from the customs office of exit;  
▼M38  __________  
▼M29  
(f) in cases where Regulation (EC) No 800/1999 applies, according 
to the rules of that Regulation.  
▼M38  
2. Where the customs declaration is not lodged by use of a data 
processing technique, the time limits laid down in points (a)(iii) and (iv), (b), (c) and (d) of paragraph 1 shall be at least four hours.  
▼
M29  
3. If the customs authorities’ computerised system is temporarily 
not functioning, the deadlines provided for in paragraph 1 shall still apply.
 
Article 592c  
1. In the case of inter-modal transportation, where goods are 
transferred from one means of transport to another for transport out of the customs territory of the Community, the time limit for submission of the declaration shall correspond to the time limit applicable to the means of transport leaving the customs territory 
of the Community, as specified in Article 592b.
 
2. In the case of combined transportation, where the active means 
of transport crossing the border is only transporting another active means of transport, the time limit for the lodging of the declaration shall correspond to the time limit applicable to the active means of 
transport crossing the border, as specified in Article 592b.
 
Article 592d  
1. The deadlines laid down in Articles 592b and 592c shall not 
apply where international agreements between the Community and third countries require the exchange of customs declaration data by deadlines different from those referred to in those Articles.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 330
 
2. The time limit shall not, in any event, be reduced below the 
period required for completion of risk analysis before the goods leave the customs territory of the Community.
 
Article 592e  
1. The competent customs office shall, upon receipt of the 
customs declaration, carry out appropriate risk analysis and customs controls, prior to release of the goods for exportation.
 
2. Goods may be released as soon as the risk analysis has been 
carried out and the results allow such a release.  
Article 592f  
1. Where it is found that goods presented to customs are not 
covered by a customs declaration containing the particulars necessary for the exit summary declaration, the person who brings the goods, or who assumes responsibility for the carriage of the goods out of the customs territory of the Community, shall lodge a customs declaration or an exit summary declaration immediately.
 
2. If the declarant lodges a customs declaration after the 
deadlines provided for in Articles 592b and 592c, this shall not preclude application of penalties laid down in the national legis ­
lation.  
▼
M33  
Article 592g  
Where goods covered by an exemption, under  ►M38  Article 592a(c) 
to (p) ◄, from the requirement to lodge a customs declaration by 
the time limits set out in Articles 592b and 592c, are brought out of the customs territory of the Community, risk analysis shall be carried out upon presentation of the goods, where available on the basis of the customs declaration covering these goods.
 
▼M29  
CHAPTER 2  
Permanent exportation  
▼M38  
Article 786  
1. The export procedure, within the meaning of Article 161(1) of 
the Code, shall be used where Community goods are to be brought to a destination outside the customs territory of the Community.
 
2. The formalities concerning the export declaration laid down in 
this Chapter shall also be used in cases:  
(a) where Community goods are to move to and from territories 
within the customs territory of the Community where Directive 2006/112/EC or Directive 2008/118/EC does not apply;  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 331
 
(b) where Community goods are delivered tax exempt as aircraft 
and ship supplies, regardless of the destination of the aircraft or ship.
 
However, in the cases referred to under points (a) and (b), it shall 
not be necessary to include in the export declaration the particulars for an exit summary declaration set out in Annex 30A.
 
▼M29  
Article 787  
1. Export declarations shall comply with the provisions relating 
to structure and particulars set out in this Chapter, Articles 279 to 
289, Annex 37 and Annex 30A. They shall be lodged at the 
competent customs office using a data-processing technique.  
▼M34  
2. Where the custom authorities' computerised system is not 
functioning or where the electronic application of the person lodging an export declaration is not functioning, the customs auth ­
orities shall accept a paper-based export declaration provided that it is made in one of the following ways:
 
(a) using a form corresponding to the specimen set out in Annexes 31 
to 34 complemented by a Security and Safety Document corresponding to the specimen set out in Annex 45i and a Security and safety List of Items corresponding to the specimen set out in Annex 45j;
 
(b) using an Export/Security Single Administrative Document 
corresponding to the specimen set out in Annex 45k and an Export/Security List of Items corresponding to the specimen set out in Annex 45l.
 
The form shall contain the minimum list of data set out in Annex 37 
and in Annex 30A for the export procedure.  
▼M29  
3. The customs authorities shall establish, in agreement with each 
other, the procedure to be followed in the cases referred to in point (a) of paragraph 2.
 
4. The use of a paper-based export declaration referred to in 
paragraph 2(b) shall be subject to the approval of the customs auth ­
orities.  
5. Where the goods are exported by travellers who have no direct 
access to the customs’ computerised system and so have no means of lodging the export declaration using a data processing technique at the office of export, the customs authorities shall authorise the traveller to use a paper-based customs declaration made on a form corresponding to the specimen set out in Annexes 31 to 34 and containing the minimum list of data set out in Annex 37 and Annex 30A for the export procedure.  ▼
M38  1993R2454 — EN — 05.12.2014 — 022.001 — 332
 
6. In the cases referred to in paragraphs 4 and 5 of this Article, 
the customs authorities shall ensure that the requirements of Articles 796a to 796e are met.  
▼
B 
Article 788  
1. The exporter, within the meaning of Article 161 (5) of the 
Code, shall be considered to be the person on whose behalf the export declaration is made and who is the owner of the goods or has a similar right of disposal over them at the time when the declaration is accepted.
 
2. Where ownership or a similar right of disposal over the goods 
belongs to a person established outside the Community pursuant to the contract on which the export is based, the exporter shall be considered to be the contracting party established in the Community.
 
Article 789  
In cases involving sub-contracting, the export declaration may also 
be lodged at the customs office responsible for the place where the sub-contractor is established.
 
Article 790  
Where, for administrative reasons, the first sentence of Article 161 
(5) of the Code cannot be applied, the declaration may be lodged with any customs office, in the Member State concerned, which is competent for the operation in question.
 
Article 791  
1. Where there are duly justified good reasons, an export 
declaration may be accepted:  
— at a customs office other than that referred to in the first 
sentence of Article 161 (5) of the Code,  
or 
— at a customs office other than that referred to in Article 790.  
In this case, controls relating to the application of prohibitions and 
restrictions shall take account of the special nature of the situation.  
▼M29  __________  
Article 792  
1. Without prejudice to Article 207, where the export declaration is 
made on the basis of the single administrative document, Copies 1, 2 and 3 shall be used. The customs office where the export declaration has been lodged shall stamp Box A and, where appropriate, complete Box D. ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 333
 
On granting release of the goods, this customs office shall retain 
Copy 1, send Copy 2 to the statistical office of the Member State of the customs office of export and, where Articles 796a to 796e do not apply, return Copy 3 to the person concerned.
 
2. Where the export declaration is processed at the customs 
office of export using a data processing technique, Copy 3 of the single administrative document may be replaced by an accom ­
panying document printed out from the customs authority's computerised system. This document shall contain at least the data required for the export accompanying document referred to in Article 796a.
 
The customs authorities may authorise the declarant to print out the 
accompanying document from his computerised system.  
3. When the entire export operation is carried out on the territory 
of one Member State, that Member State may waive the use of Copy 3 of the single administrative document or the export accom ­
panying document, provided that the requirements of Article 182b(2) of the Code are met.
 
4. Without prejudice to Articles 796a to 796e, where the customs 
rules provide for another document to replace Copy 3 of the single administrative document, the provisions of this Chapter shall apply,  
mutatis mutandis , to that other document.
 
Article 792a  
1. Where goods released for export do not leave the customs 
territory of the Community, the exporter or the declarant shall immediately inform the customs office of export. Where applicable, Copy 3 of the single administrative document shall be returned to that office.  ►
M33  __________  ◄ 
2. Where, in the cases referred to in  ►M38  point (b) of 
the second subparagraph of Article 793(2) ◄ or Article 793b, a 
change in the transport contract has the effect of terminating inside the customs territory of the Community a transport operation which should have terminated outside it, the companies or authorities in question may only carry out the amended contract with the agreement of the customs office referred to in point (b) of 
the second subparagraph of Article 793(2) or, in the case of a 
transit operation, the office of departure. Copy 3 of the export declaration shall be returned to the customs office of export and the declaration shall be invalidated by that office.  
▼
M33  
Article 792b  
Articles 796da and 796e shall apply  mutatis mutandis  in cases 
where a paper-based export declaration has been lodged.  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 334
 
Article 793  
1. Copy 3 of the single administrative document or the accom ­
panying document referred to in Article 792(2) and the goods released for export shall be presented together to customs at the customs office of exit.
 
2. The customs office of exit shall be the last customs office 
before the goods leave the customs territory of the Community.  
By way of derogation from the first subparagraph, the customs 
office of exit shall be one of the following:  
(a) in the case of goods leaving by pipeline and of electrical 
energy, the office designated by the Member State where the exporter is established;
 
(b) 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 Community by the railway companies, the postal authorities, the airlines or the shipping companies, provided that the following conditions are met:
 
(i) the goods are to leave the customs territory of the 
Community by rail, post, air or sea;  
(ii) the declarant or his representative requests that the 
formalities referred to in Article 793a(2), or in Article 796e(1), be carried out at that office.  
▼
M38  
3. In the cases referred to in point (b) of the second subparagraph 
of paragraph 2, where goods taken over under a single transport contract arrive at the customs office at the actual point of exit from the customs territory of the Community, the carrier shall, on request, make available to that office one of the following:
 
(a) the movement reference number of the export declaration where 
available; or  
(b) a copy of the single transport contract or the export declaration 
for the goods concerned; or  
(c) the unique consignment reference number or the transport 
document reference number and the number of packages and, if containerised, the equipment identification number; or
 
(d) information concerning the single transport contract or the 
transport of the goods out of the customs territory of the Community contained in the data processing system of the person taking over the goods or another commercial data processing system.
 ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 335
 
Article 793a  
1. The customs office of exit shall carry out appropriate 
risk-based controls prior to the exit of the goods from the customs territory of the Community, primarily to ensure that the goods presented correspond to those declared. The customs office of exit shall supervise the physical exit of the goods.
 
Where the export declaration has been lodged at an office other than 
the customs office of exit, and the particulars have been transmitted in accordance with Article 182b(2) of the Code, the customs office of exit may take account of the results of any control carried out by that other office.
 
2. Where the declarant enters ‘RET-EXP’ in Box 44, or the code 
30400, or otherwise indicates his wish to have Copy 3 returned to 
him, the customs office of exit shall certify the physical exit of the 
goods by means of an endorsement on the back of that copy.  
It shall give that copy to the person who presented it or to an 
intermediary specified in it and established in the district of the customs office of exit, for the purposes of returning it to the declarant.
 
The endorsement shall take the form of a stamp showing the name 
of the customs office of exit and the date of exit of the goods.  
3. In the case of split exportation via the same customs office of 
exit, the endorsement shall be given only for those goods which are actually exported.
 
In the case of split exportation via several different customs offices 
of exit, the customs office of export, or the customs office of exit where the original of Copy 3 is presented shall, upon receiving a duly substantiated request, certify a copy of Copy 3 for each part of the goods, with a view to it being presented to another customs office of exit.
 
In the cases referred to in the first and second subparagraph, the 
original of Copy 3 shall be annotated accordingly.  
4. When the entire export operation is carried out on the territory 
of one Member State, that Member State may provide for the non-endorsement of Copy 3. In this case the Copy 3 shall not be returned to the declarant.
 
5. Where the customs office of exit establishes that goods are 
missing, it shall annotate the copy of the export declaration presented and inform the customs office of export.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 336
 
Where the customs office of exit establishes that there are goods in 
excess, it shall refuse exit to these goods until the export formalities have been completed.
 
When the customs office of exit establishes a discrepancy in the 
nature of the goods, it shall refuse exit to these goods until the export formalities have been completed, and shall also inform the customs office of export.  
▼
M38  __________  
▼M29  
Article 793b  
1. In the case of goods brought out of the customs territory of 
the Community or sent to a customs office of exit under a transit procedure, the office of departure shall endorse Copy 3 in accordance with Article 793a(2) and return it to the person referred to in that Article.
 
Where an accompanying document is required, it shall also be 
endorsed with the word ‘Export’. Reference shall be made to the accompanying document on Copy 3 of the export declaration and vice versa.
 
The first and second subparagraphs of this Article shall not apply 
where presentation of the goods at the office of departure as referred to in Article 419(4) and (7) and Article 434(6) and (9) is dispensed with.
 
2. The endorsement and return of the Copy 3 referred to in the 
first subparagraph of paragraph 1 of this Article shall also apply to goods released for export which are not placed under a transit procedure but are sent to a customs office of exit included in a single manifest transit declaration provided for by Article 445 or Article 448 and identified in accordance with Article 445(3)(e) or 
Article 448(3)(e).
 
3. The customs office of exit shall control the physical exit of the 
goods.  
▼M38  __________  
▼B 
Article 794  
1. Goods not subject to prohibition or restriction and not 
exceeding ECU 3 000 in value per consignment and per declarant may be declared at the customs office of exit.
 
Member States may provide that this provision shall not apply when 
the person making the export declaration is acting as a professional customs agent on behalf of others.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 337
 
2. Oral declarations may be made only at the customs office of 
exit. 
▼M29  
Article 795  
1. Where goods have left the customs territory of the Community 
without an export declaration, such declaration shall be lodged retrospectively by the exporter at the customs office competent for the place where he is established.
 
Article 790 shall apply.  
Acceptance of this declaration by the customs authorities shall be 
subject to provision by the exporter of one of the following:  
(a) reference to the exit summary declaration;  
(b) sufficient evidence concerning the nature and quantity of the 
goods, and the circumstances under which they left the customs territory of the Community.
 
That office shall also, if the declarant so requests, provide the exit 
certification referred to in Article 793a(2) or in Article 796e(1).  
2. Retrospective acceptance of the export declaration by the 
customs authorities shall not preclude the application of either of the following:
 
(a) penalties under national legislation;  
(b) the consequences of measures under the common agricultural or 
commercial policy.  
__________  
CHAPTER 3  
Exchange of export data between customs authorities using 
information technology and computer networks  
Article 796a  
1. The customs office of export shall authorise release of the 
goods by issuing the export accompanying document to the declarant. The export accompanying document shall correspond to the specimen and notes in  ►
M34  Annex 45g ◄. ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 338
 
2. Where an export consignment consists of more than one item, 
the export accompanying document shall be supplemented by a list of items corresponding to the specimen and notes in  ►
M34  Annex 
45h ◄. It shall form an integral part of the export accompanying 
document.  
3. Where authorised, the export accompanying document may be 
printed out from the computerised system of the declarant.  
Article 796b  
1. On release of the goods, the customs office of export shall 
transmit particulars of the export movement to the declared customs office of exit using the ‘Anticipated export record’ message. This message shall be based on data derived from the export declaration and supplemented as appropriate by the customs authorities.
 
2. Where goods are to be moved to more than one office of exit 
as more than one consignment, each individual consignment shall be covered by an individual ‘Anticipated export record’ message 
and an individual export accompanying document.
 
Article 796c  
The customs authorities may require notification of the arrival of the 
goods at the customs office of exit to be communicated to them electronically. In this case it shall not be necessary for the export accompanying document be physically presented to the customs authorities but shall be retained by the declarant.  
▼
M38  
Such notification shall contain the movement reference number of 
the export declaration.  
▼M29  
Article 796d  
▼M38  
1. Without prejudice to point (b) of the second subparagraph of 
Article 793(2), the customs office of exit shall satisfy itself that the goods presented correspond to those declared and shall supervise the physical exit of the goods from the customs territory of the Community. Any examination of the goods shall be carried out by the customs office of exit using the ‘anticipated export record’ message received from the customs office of export as a basis for such examination.
 
In order to allow for customs supervision where goods are unloaded 
from a means of transport and handed over to another person holding the goods, and loaded to another means of transport that will carry the goods out of the customs territory of the Community following presentation at the customs office of exit, the following provisions shall apply:  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 339
 
(a) At the latest when handing over the goods the holder shall 
advise the next holder of the goods of the unique consignment reference number or the transport document reference number, and the number of packages or, if containerised, the equipment identification number, and, if one has been issued, the movement reference number of the export declaration. This advice may be made electronically and/or using commercial, port or transport information systems and processes or, where 
not available, in any other form. At the latest upon handover of 
the goods, the person to whom they are handed over shall record the advice provided by the immediately preceding holder of the goods;
 
(b) A carrier may not load goods for carriage out of the customs 
territory of the Community unless the information referred to under point (a) has been provided to the carrier;
 
(c) The carrier shall notify the exit of the goods to the customs 
office of exit by providing the information referred to under 
point (a) unless that information is available to the customs 
authorities through existing commercial, port or transport systems or processes. Wherever possible this notification shall form part of existing manifest or other transport reporting requirements.
 
For the purposes of the second subparagraph ‘carrier’ means the 
person who brings the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Community. However,
 
— in the case of combined transportation, where the active means 
of transport leaving the customs territory of the Community is only transporting another means of transport which, after the arrival of the active means of transport at its destination, will move by itself as an active means of transport, carrier means the person who will operate the means of transport which will move by itself once the means of transport leaving the customs territory of the Community has arrived at its destination,
 
— in the case of maritime or air traffic under a vessel sharing or 
contracting arrangement, carrier means the person who has concluded a contract, and issued a bill of lading or air waybill, for the actual carriage of the goods out of the customs territory of the Community.  
▼
M29  
2. The customs office of exit shall forward the ‘Exit results’ 
message to the customs office of export at the latest on the working day following the day the goods leave the customs territory of the Community. In cases justified by special circum ­
stances the customs office of exit may forward that message at a later date.
 
3. In the case of split exportation, where goods covered by one 
‘Anticipated export record’ message are moved to a customs office of exit as one consignment but subsequently exit the customs territory of the Community from that office of exit as more than one consignment, the customs office of exit shall control the physical exit of the goods and send the ‘Exit results’ message only when all of the goods have left the customs territory of the Community.  ▼
M38  1993R2454 — EN — 05.12.2014 — 022.001 — 340
 
In exceptional circumstances, where goods covered by one 
‘Anticipated export record’ message are moved to a customs office of exit as one consignment but subsequently exit the customs territory of the Community as more than one consignment and through more than one customs office of exit, the customs office of exit where the consignment was first presented shall, upon receiving a duly substantiated request, certify a copy of the export accompanying document for each part of the goods.
 
This certification shall only be granted by the customs authorities if 
the data contained in the export accompanying document 
corresponds to the data in the ‘Anticipated export record’ message.  
The relevant copy of the export accompanying document and the 
goods shall be presented together to the customs office of exit 
concerned. Each customs office of exit shall endorse the copy of the export accompanying document with the particulars referred to in Article 793a(2) and return it to the customs office of exit where the consignment was first presented. This office shall send the ‘Exit results’ message only when all of the goods have left the customs territory of the Community.  
▼
M38  
4. Without prejudice to Article 792a, where goods declared for 
export are no longer destined to be brought out of the customs territory of the Community, the person who removes the goods from the customs office of exit for carriage to a place within that territory shall provide to the customs office of exit the information referred to under point (a) of the second subparagraph of paragraph 1. This information may be provided in any form.
 
▼M33  
Article 796da  
1. Where, after 90 days from the release of goods for export, the 
customs office of export has not received the ‘Exit results’ message referred to in Article 796d(2), the customs office of export may, where needed, request the exporter or declarant to indicate the date at which and the customs office from where the goods have left the customs territory of the Community.
 
2. The exporter or declarant may, on his own initiative or 
following a request made in accordance with paragraph 1, inform 
the customs office of export that the goods have left the customs 
territory of the Community indicating the date at which and the customs office of exit from where the goods have left the customs territory of the Community and request from the customs office of export that the exit be certified. In this case, the customs office of export shall request the ‘Exit results’ message from the customs office of exit, which shall respond within 10 days.
 
3. Where, in the cases referred to in paragraph 2, the customs 
office of exit does not confirm the exit of the goods within the time limit referred to in paragraph 2, the customs office of export shall inform the exporter or declarant.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 341
 
The exporter or declarant may provide the customs office of export 
with evidence that the goods have left the customs territory of the Community.
 
4. The evidence referred to in paragraph 3 may be provided in 
particular by one of the following means or a combination thereof:  
(a) a copy of the delivery note signed or authenticated by the 
consignee outside the customs territory of the Community;  
(b) the proof of payment or the invoice or the delivery note duly 
signed or authenticated by the economic operator which brought the goods out of the customs territory of the Community;
 
(c) a declaration signed or authenticated by the company which 
brought the goods out of the customs territory of the Community;
 
(d) a document certified by the customs authorities of a Member 
State or a country outside the customs territory of the Community;  
▼
M38  
(e) economic operators’ records of goods supplied to oil and gas 
drilling and production platforms or wind turbines.  
▼M33  
Article 796e  
1. The customs office of export shall certify the exit to the 
exporter or declarant in the following cases:  
(a) it has received an ‘Exit results’ message from the customs office of 
exit; 
(b) it has, in the cases referred to in Article 796da(2), received no 
‘Exit results’ message from the customs office of exit within 10 days, but is satisfied that the evidence provided in accordance with Article 796da(4) is sufficient.
 
2. Where the customs office of export has, after a period of 150 
days from the date of release of the goods for export, received neither an ‘Exit results’ message from the customs office of exit nor satisfactory evidence in accordance with Article 796da(4), the customs office of export may consider this as information that the goods have not left the customs territory of the Community.
 
3. The customs office of export shall inform the exporter or 
declarant and the declared customs office of exit of the invalidation of the export declaration. The customs office of export shall inform the declared customs office of exit where it has accepted evidence 
in accordance with paragraph 1(b).
 ▼M33  1993R2454 — EN — 05.12.2014 — 022.001 — 342
 
CHAPTER 4  
Temporary exportation using an ATA carnet  
▼B 
Article 797  
1. An ATA carnet may be used for export where the following 
conditions are fulfilled:  
(a) the ATA carnet shall be issued in a Member State of the 
Community and endorsed and guaranteed by an association established in the Community forming part of an international guarantee chain.
 
The Commission shall publish a list of the associations;  
(b) the ATA carnet shall be applicable only to Community goods:  
— which have not been subject on export from the customs 
territory of the Community to customs export formalities with a view to the payment of refunds or other export amounts under the common agricultural policy,
 
— in respect of which no other financial benefit has been 
granted under the common agricultural policy, coupled with an obligation to export the said goods,
 
— in respect of which no request for repayment has been 
submitted;  
(c) the documents referred to in Article 221 must be presented. The 
customs authorities may require production of the transport 
document;  
(d) the goods must be intended for reimportation.  
2. Where goods covered by an ATA carnet are entered for the 
purposes of temporary exportation, the customs office of export shall carry out the following formalities:
 
(a) verify the information given in boxes A to G of the exportation 
voucher against the goods under cover of the carnet;  
(b) complete, where appropriate, the box on the cover page of the 
carnet headed ‘Certificate by customs authorities’;  
(c) complete the counterfoil and box H of the exportation voucher;  
(d) enter its name in box H (b) of the reimportation voucher;  
(e) retain the exportation voucher.  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 343
 
3. If the customs office of export is not the office of exit, the 
customs office of export shall carry out the formalities referred to in paragraph 2, but it shall not complete box 7 of the exportation counterfoil, which must be completed by the customs office of exit.
 
4. The time limit for reimportation of the goods laid down by the 
customs authorities in box H (b) of the exportation voucher may not 
exceed the validity of the carnet.  
Article 798  
Where goods which left the customs territory of the Community 
under cover of an ATA carnet are no longer intended to be 
reimported, an export declaration containing the particulars 
referred to in Annex 37 shall be presented to the customs office of export.
 
On presentation of the carnet in question, the latter shall endorse 
copy 3 of the export declaration and shall invalidate the reimpor ­
tation voucher and counterfoil.  
TITLE V  
OTHER CUSTOMS-APPROVED TREATMENTS OR USES  
▼M20  
CHAPTER 1  
Free zones and free warehouses  
S e c t i o n 1  
Provisions common to Sections 2 and 3  
S u b s e c t i o n 1  
Definitions and general provisions  
Article 799  
For the purposes of this Chapter:  
(a) ‘control type I’ means controls principally based on the 
existence of a fence;  
(b) ‘control type II’ means controls principally based on the 
formalities carried out in accordance with the requirements of the customs warehousing procedure;
 
(c) ‘operator’ means any person carrying on an activity involving 
the storage, working, processing, sale or purchase of goods in a free zone or a free warehouse.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 344
 
Article 800  
Any person may apply to the customs authorities designated by the 
Member States for a part of the customs territory of the Community to be designated a free zone or for a free warehouse to be set up.
 
Article 801  
1. The application for an authorisation to build in a free zone 
shall be made in writing.  
2. The application referred to in paragraph 1 shall specify the 
activity for which the building will be used and give any other information that will enable the customs authorities designated by the Member States to evaluate the grounds for granting the auth ­
orisation.
 
3. The competent customs authorities shall grant authorisation in 
cases where the application of customs rules would not be impeded.  
4. Paragraphs 1, 2 and 3 shall also apply where a building in a 
free zone or a building constituting a free warehouse is converted.  
Article 802  
The customs authorities of the Member States shall communicate 
the following information to the Commission:  
(a) the free zones in existence and in operation in the Community 
according to the classification under Article 799;  
(b) the designated customs authorities to which the application 
referred to in Article 804 must be presented.  
The Commission shall publish the information referred to in (a) and 
(b) in the  Official Journal of the European Communities , C series.  
S u b s e c t i o n 2  
Approval of the stock records  
Article 803  
1. The carrying on of activities by an operator shall be subject to 
the approval by the customs authorities of the stock records referred to:
 
— in Article 176 of the Code in the case of a free zone of control 
type I or a free warehouse;  
— in Article 105 of the Code in the case of a free zone of control type 
II. 
2. The approval shall be issued in writing. It shall be accorded 
only to persons offering all the necessary guarantees concerning the application of the provisions on free zones or free warehouses.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 345
 
Article 804  
1. The application for approval of the stock records shall be 
submitted in writing to the customs authorities designated by the Member State where the free zone or free warehouse is located.
 
2. The application referred to in paragraph 1 shall specify which 
activities are envisaged, this information being considered as the notification referred to in Article 172(1) of the Code. It shall include the following:
 
(a) a detailed description of the stock records kept or to be kept;  
(b) the nature and customs status of the goods to which these 
activities relate;  
(c) where applicable, the customs procedure under which the 
activities are to be carried out;  
(d) any other information needed by the customs authorities in 
order to ensure the proper application of the provisions.  
S e c t i o n 2  
Provisions applicable to free zones of control type I and to free 
warehouses  
S u b s e c t i o n 1  
Controls  
Article 805  
The fence enclosing free zones shall be such as to facilitate super ­
vision by the customs authorities outside the free zone and prevent any goods being removed irregularly from the free zone.
 
►C8 The first subparagraph ◄ shall also apply  mutatis mutandis  
to free warehouses.  
The area immediately outside the fence shall be such as to permit 
adequate supervision by the customs authorities. Access to the said 
area shall require the consent of the said authorities.  
Article 806  
The stock records to be kept for the free zone or free warehouse 
shall include in particular:  
(a) particulars of marks, identifying numbers, number and kind of 
packages, the quantity and usual commercial description of the goods and, where relevant, the identification marks of the container;  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 346
 
(b) information enabling the goods to be monitored at any time, in 
particular their location, the customs-approved treatment or use assigned to them after storage in the free zone or free warehouse or their re-entry into another part of the customs territory of the Community;
 
(c) reference particulars of the transport document used on entry 
and removal of the goods;  
(d) indication of customs status and, where relevant, reference 
particulars of the certificate certifying this status referred to in 
Article 812;  
(e) particulars of usual forms of handling;  
(f) as the case may be, one of the indications referred to in Articles 
549, 550 or 583;  
(g) particulars concerning goods which would not be subject upon 
release for free circulation or temporary importation to import duties or commercial policy measures, the use or destination of which must be checked;  
▼
M29  
(h) any additional particulars required for an exit summary declar ­
ation, set out in Annex 30A, when required under Article 182c of the Code.  
▼
M20  
The customs authorities may waive the requirement for some of this 
information where supervision or control of the free zone or the free warehouse is not affected.
 
Where records have to be kept for the purposes of a customs 
procedure, the information contained in those records need not appear in the stock records.
 
Article 807  
The inward processing or processing under customs control 
procedures shall be discharged in respect of the compensating products, processed products or goods in the unaltered state situated in a free zone or free warehouse by entry in the stock records of the free zone or free warehouse. Reference particulars of such entry shall be recorded in the records for inward processing or processing under customs control, as the case may be.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 347
 
S u b s e c t i o n 2  
Other provisions concerning the operation of free zone of control type I and 
free warehouses  
Article 808  
Commercial policy measures provided for in Community acts shall 
be applicable to non-Community goods placed in a free zone or free 
warehouse only to the extent that they refer to the entry of goods into the customs territory of the Community.
 
Article 809  
Where the elements for assessment of the customs debt to be taken 
into consideration are those applicable before the goods have 
undergone usual forms of handling referred to in Annex 72, an 
Information Sheet INF8 may be issued in accordance with Article 523.
 
Article 810  
A victualling warehouse may be set up in a free zone or a free 
warehouse in accordance with Article 40 of Regulation (EC) 
No 800/1999.  
▼M29  __________  
▼M20  
Article 812  
Where the customs authorities certify the Community or 
non-Community status of the goods, in accordance with Article 170 ­
(4) of the Code, they shall use a form conforming to the model and provisions in Annex 109.
 
The operator shall certify the Community status of the goods by 
means of that form where non-Community goods are declared for 
release for free circulation in accordance with Article 173(a) of the 
Code, including where discharging the inward processing or processing under customs control procedures.
 
S e c t i o n 3  
Provisions applicable to free zones of control type II  
Article 813  
Without prejudice to the provisions in section 1 and in Article 814, 
the provisions laid down for the customs warehouse arrangements shall be applicable to the free zone of control type II.  ▼
M20  1993R2454 — EN — 05.12.2014 — 022.001 — 348
 
__________  
▼B 
CHAPTER 2  
Re-exportation, destruction and abandonment  
▼M29  
Section 1  
Re-exportation  
Article 841  
1. Where re-exportation is subject to a customs declaration  
►M38  Articles 786(1), (2)(b) and 787 to 796e ◄ shall apply  
mutatis mutandis , without prejudice to particular provisions which 
may apply when the customs procedure with economic impact preceding re-exportation of the goods is discharged.
 
2. Where an ATA carnet is issued for re-exportation of goods 
under temporary importation, the customs declaration may be lodged at a customs office other than that referred to in Article 161 ­
(5) of the Code.
 
▼M38  
Article 841a  
1. In cases other than those defined in the third sentence of 
Article 182(3) of the Code, re-exportation shall be notified by an exit summary declaration in accordance with Articles 842a to 842e, except where this requirement is waived in accordance with Article 842a(3) or (4).
 
2. Where goods under temporary storage or in a control type I 
free zone are re-exported and no customs declaration or exit summary declaration is required, re-exportation shall be notified to the customs office competent for the place from where the goods will leave the customs territory of the Community prior to the exit of the goods in the form prescribed by the customs auth ­
orities.
 
The person referred to in paragraph 3 shall at its request, be auth ­
orised to amend one or more particulars of the notification. Such amendment is no longer possible after the goods mentioned in the notification have left the customs territory of the Community.
 
3. The notification referred to under the first subparagraph of 
paragraph 2 shall be made by the carrier. However, such notification 
shall be lodged by the holder of the temporary storage facility or the 
holder of a storage facility in a control type I free zone, or any other person able to present the goods, where the carrier has been informed, and given its consent under a contractual arrangement, that the person referred to in the second sentence of this paragraph lodges the notification. The customs office of exit may assume, except where there is evidence to the contrary, that the carrier has given its consent under a contractual arrangement and that the notification has been lodged with its knowledge.  ▼
M29  1993R2454 — EN — 05.12.2014 — 022.001 — 349
 
The last subparagraph of Article 796d(1) shall apply with regard to 
the definition of the carrier.  
4. In cases where, following the notification referred to under the 
first subparagraph of paragraph 2, the goods are no longer destined to be brought out of the customs territory of the Community, Article 796d(4) shall apply  mutatis mutandis .
 
▼M29  
S e c t i o n 2  
Destruction and abandonment 
▼B 
Article 842  
1. For the purposes of Article 182 (3) of the Code, notification of 
destruction of goods shall be made in writing and signed by the person concerned. The notification must be made in sufficient time to allow the customs authorities to supervise the destruction.
 
2. Where the goods in question are already the subject of a 
declaration accepted by the customs authorities, they shall make a reference to the destruction on the declaration and invalidate the declaration in accordance with Article 66 of the Code.
 
The customs authorities present when the goods are destroyed shall 
specify on the form or declaration the type and quantity of any waste or scrap resulting from the destruction in order to determine the items of charge applicable to them and to be used when they are assigned another customs-approved treatment or use.
 
3. The provisions of the first subparagraph of paragraph 2 shall 
apply  mutatis mutandis  to goods abandoned to the Exchequer.  
TITLE VI  
GOODS LEAVING THE CUSTOMS TERRITORY OF THE 
COMMUNITY  
▼M29  
CHAPTER 1  
Exit summary declaration  
▼M38  
Article 842a  
1. Without prejudice to paragraphs 3 and 4, where bringing 
goods out of the customs territory of the Community does not 
require a customs declaration, the exit summary declaration shall be lodged at the customs office of exit.
 
2. For the purpose of this Chapter, the ‘customs office of exit’ shall 
be: 
(a) the customs office competent for the place from where the 
goods will leave the customs territory of the Community; or  ▼M38  1993R2454 — EN — 05.12.2014 — 022.001 — 350
 
(b) where the goods are to leave the customs territory of the 
Community by air or sea, the customs office competent for the place where the goods are loaded onto the vessel or aircraft on which they will be brought to a destination outside the customs territory of the Community.
 
3. No exit summary declaration is required when an electronic 
transit declaration contains the exit summary declaration data provided the office of destination is also the customs office of exit or the office of destination is outside the customs territory of the Community.
 
4. An exit summary declaration shall not be required in the 
following cases:  
(a) the exemptions listed in Article 592a;  
(b) where goods are loaded at a port or airport in the customs 
territory of the Community for discharge at another Community port or airport, provided that, upon request, evidence in the form of a commercial, port or transport manifest or loading list is made available to the customs office of exit regarding the intended place of unloading. The same applies when the vessel or aircraft that transports the goods is to call at a port or airport outside the customs territory of the Community and those goods are to remain loaded on board the vessel or aircraft during the call at the port or airport outside the customs territory of the Community;
 
(c) where, in a port or airport, the goods are not unloaded from the 
means of transport which carried them into the customs territory of the Community and which will carry them out of that territory;
 
(d) where the goods were loaded at a previous port or airport in the 
customs territory of the Community and remain on the means of transport that will carry them out of the customs territory of the Community;
 
(e) where goods in temporary storage or in a control type I free 
zone are transhipped from the means of transport that brought them to that temporary storage facility or free zone under the supervision of the same customs office onto a vessel, airplane or railway that will carry them from that temporary storage facility or free zone out of customs territory of the Community, provided that:
 
(i) the transhipment is undertaken within fourteen calendar 
days from when the goods were presented for temporary storage or at a control type I free zone; in exceptional circumstances, the customs authorities may extend this period of time in order to deal with those circumstances;
 
(ii) information about the goods is available to the customs 
authorities; and  ▼M38  1993R2454 — EN — 05.12.2014 — 022.001 — 351
 
(iii) the destination of the goods and the consignee do not 
change, to the knowledge of the carrier;  
(f) where evidence that the goods to be brought out of the customs 
territory of the Community were already covered by a customs declaration with the exit summary declaration data is made available to the customs office of exit through either the data processing system of the temporary storage holder, the carrier or the port/airport operator, or through another commercial data processing system, provided it has been approved by the customs authorities.
 
Without prejudice to Article 842d(2), in the cases referred to in points 
(a) to (f), the customs controls shall take into account the special nature of the situation.
 
5. The exit summary declaration, where required, shall be lodged 
by the carrier. However, such declaration shall be lodged by the holder of the temporary storage facility or the holder of a storage facility in a control type I free zone, or any other person able to present the goods, where the carrier has been informed, and given its consent under a contractual arrangement, that the person referred to in the second sentence of this paragraph lodges the declaration. The customs office of exit may assume, except where there is evidence to the contrary, that the carrier has given its consent under a contractual arrangement and that the declaration has been lodged with its knowledge.
 
The last subparagraph of Article 796d(1) shall apply with regard to 
the definition of the carrier.  
6. In cases where, following the lodgement of an exit summary 
declaration, the goods are no longer destined to be brought out of the customs territory of the Community, Article 796 d(4) shall apply  
mutatis mutandis . 
▼
M29  
Article 842b  
1. The exit summary declaration shall be made using a data 
processing technique. It shall contain the particulars for such declaration set out in Annex 30A and shall be completed in accordance with the explanatory note in that Annex.
 
The exit summary declaration shall be authenticated by the person 
making it.  
2. Exit summary declarations which comply with the conditions 
set out in paragraph 1 shall be registered by the customs authorities immediately upon their receipt.
 
Article 199(1) shall apply  mutatis mutandis . 
3. The customs authorities shall allow the lodging of a 
paper-based exit summary declaration only in one of the 
following circumstances:  
(a) the customs authorities’ computerised system is not functioning;  ▼M38  1993R2454 — EN — 05.12.2014 — 022.001 — 352
 
(b) the electronic application of the person lodging the exit 
summary declaration is not functioning.  
▼M34  
In the cases referred to in points (a) and (b) of the first subpara ­
graph, the paper-based exit summary declaration shall be made using the Security and Safety Document corresponding to the specimen set out in Annex 45i. Where the consignment for which an exit summary declaration is made consists of more than one item, the Security and Safety Document shall be supplemented by a list of items corresponding to the specimen set out in Annex 45j. The list of items shall form an integral part of the Security and Safety Document.
 
In the cases referred to in points (a) and (b) of the first subpara ­
graph, customs authorities may allow the Security and Safety Document to be replaced by, or complemented by, commercial documents provided the documents submitted to customs authorities contain the particulars laid down for exit summary declarations in Annex 30A.  
▼
M29  
4. The customs authorities shall establish, in agreement with each 
other, the procedure to be followed in the cases referred to in point 
(a) of the first subparagraph of paragraph 3.  
5. The use of a paper-based exit summary declaration referred to 
in point (b) of the first subparagraph of paragraph 3 shall be subject to the approval of the customs authorities.
 
The paper-based exit summary declaration shall be signed by the 
person making it.  
Article 842c  
1. In the case of inter-modal transportation, where goods are 
transferred from one means of transport to another for transport out of the customs territory of the Community, the time limit for lodging the exit summary declaration shall correspond to the time limit applicable to the means of transport leaving the customs territory of the Community, as specified in Article 842d(1).
 
2. In the case of combined transportation, where the active means 
of transport crossing the border is only transporting another active means of transport, the obligation to lodge the exit summary declaration shall lie with the operator of that other means of transport.
 
The time limit for lodging the declaration shall correspond to the 
time limit applicable to the active means of transport crossing the border, as specified in Article 842d(1).
 
Article 842d  
1. The exit summary declaration shall be lodged at the office of 
exit by the relevant time limit specified in Article 592b(1).  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 353
 
Article 592b(2) and (3) and Article 592c shall apply  mutatis 
mutandis . 
▼M29  
2. The competent customs office shall, upon lodgement of the 
exit summary declaration, carry out appropriate risk based controls, primarily for safety and security purposes, prior to release of the goods for exit from the Community, within a period corresponding to that between the deadline for lodgement of the declaration laid down in Article 592b for the particular type of traffic and the loading or departure of the goods.  
▼
M38  
Where goods covered by one of the exemptions from the 
requirement for an exit summary declaration laid down in 
Article 842a(4) are brought out of the customs territory of the Community, risk analysis shall be carried out upon presentation of the goods where required and on the basis of documentation or other information covering the goods.  
▼
M29  
Goods may be released for exit as soon as the risk analysis has been 
carried out.  
3. Where it is found that goods intended to be brought out of the 
customs territory of the Community and for which an exit summary declaration is required are not covered by such a declaration, the person who brings the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Community shall lodge an exit summary declaration immediately.
 
If the person lodges an exit summary declaration after the deadlines 
specified in Articles 592b and 592c, this shall not preclude appli ­
cation of penalties laid down in the national legislation.  
4. Where, on the basis of the checks which they have carried out, 
the customs authorities are unable to grant release of the goods for exit, the competent customs office shall notify the person who lodged the exit summary declaration and, where different, the person responsible for the carriage of the goods out of the customs territory of the Community, that the goods are not to be released.
 
Such notification shall be given within a reasonable time after risk 
analysis has been finalised for these goods.  
Article 842e  
1. The deadlines referred to in Article 842d(1) shall not apply 
where international agreements between the Community and third 
countries require the exchange of customs declaration data by 
deadlines different from those referred to in that Article.  
2. The time limit shall not, in any event, be reduced below the 
period required for completion of the risk analysis before the goods leave the customs territory of the Community.  ▼
M33  1993R2454 — EN — 05.12.2014 — 022.001 — 354
 
Article 842f  
Where goods subject to an exit summary declaration have, after a 
period of 150 days from the date of lodging the declaration, not left the customs territory of the Community, the exit summary declaration shall be deemed not to have been lodged.
 
▼M29  
CHAPTER 2  
Temporary export  
▼M18  
Article 843  
1. This  ►M29  chapter ◄ lays down the conditions applicable 
to goods moving from one point in the customs territory of the Community to another which temporarily leave that territory, whether or not crossing the territory of a third country, whose removal or export from the customs territory of the Community is prohibited or is subject to restrictions, duties or other charges on export by a Community measure in so far as that measure so 
provides and without prejudice to any special provisions which it 
may comprise.
 
These conditions shall not, however, apply:  
— where, on declaration of the goods for export from the customs 
territory of the Community, proof is furnished to the customs office at which export formalities are carried out that an admin ­
istrative measure freeing the goods from restriction has been taken, that any duties, taxes or other charges due have been paid or that, in the circumstances obtaining, the goods may leave the customs territory of the Community without further formalities, or
 
— where the goods are transported by direct flight without 
stopping outside the customs territory of the Community, or by a regular shipping service within the meaning of Article 313a.  
▼
M32  __________  
▼M18  
3. Where the goods are:  
(a) placed under a customs procedure other than the Community 
transit procedure, or  
(b) moved without being under a customs procedure.  
The T5 control copy shall be made out in accordance with Articles 
912a to 912g. In box 104 of the T5 form a cross shall be entered in the square ‘Other (specify)’ and the phrase stipulated in paragraph 2 
added.
 
In the case of goods falling within point (a) of the first subpara ­
graph, the T5 control copy shall be made out at the customs office at which the formalities required for consignment of the goods are completed. In the case of goods falling within point (b) of the first subparagraph, the T5 control copy shall be presented with the goods at the competent customs office for the place where the goods leave the customs territory of the Community.  ▼
M33  1993R2454 — EN — 05.12.2014 — 022.001 — 355
 
Those offices shall specify the latest date by which the goods, must 
be presented at the customs office of destination and, where appro ­
priate, shall enter in the customs document under cover of which the goods are to be transported the phrase specified in paragraph 2.
 
For the purposes of the T5 control copy, the office of destination 
shall be either the office of destination for the customs procedure 
under point (a) of the first subparagraph or, where point (b) of the first subparagraph applies, the competent customs office for the place where the goods are brought back into the customs territory of the Community.
 
4. Paragraph 3 shall also apply to goods moving from one point 
in the customs territory of the Community to another through the territory of one or more of the EFTA countries referred to in Article 309(f) which are reconsigned from one of those countries.
 
5. If the Community measure referred to in paragraph 1 provides 
for the lodging of a guarantee, that guarantee shall be lodged in accordance with Article 912b(2).
 
6. Where the goods, on arrival at the office of destination, either 
are not immediately recognised as having Community status or do not immediately undergo the customs formalities required for goods brought into the customs territory of the Community, the office of destination shall take all the measures prescribed for them.
 
7. In the circumstances described in paragraph 3, the office of 
destination shall return the original of the T5 control copy without delay to the address shown in box B ‘Return to …’ of the T5 form once all the required formalities have been completed and annotations made.
 
8. Where the goods are not brought back into the customs 
territory of the Community, they shall be deemed to have left the customs territory of the Community irregularly from the Member State where either they were placed under the procedure referred to in paragraph 2 or the T5 control copy was made out.  
▼
B 
PART III  
▼M13  
PRIVILEGED OPERATIONS  
TITLE I  
RETURNED GOODS  
▼B 
Article 844  
1. In accordance with Article 185 (2) (b) of the Code, the 
following shall be exempt from import duties:  
— goods previously exported from the customs territory of the 
Community, in respect of which the customs export formalities have been completed with a view to obtaining refunds or other amounts provided for on exportation under the common agri ­
cultural policy,
 
or ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 356
 
— goods in respect of which a financial advantage other than the 
said refunds or other amounts has been granted under the common agricultural policy, entailing an obligation to export the said goods,
 
provided it is established, as appropriate, that the refunds or other 
amounts paid have been repaid, or that the necessary steps have been taken by the competent authorities for such sums to be withheld, or that the other financial advantages granted have been cancelled, and that the goods:
 
(i) could not be entered for home use in the country to which they 
were sent on account of laws in force in that country;  
(ii) were returned by the consignee as being defective or not in 
accordance with the provisions of the contract relating to them;  
(iii) were reimported into the customs territory of the Community 
because they could not be used for the purposes intended owing to other circumstances outside the exporter's control.
 
2. The circumstances referred to in paragraph 1 (iii) shall include 
the following:  
(a) goods returned to the customs territory of the Community 
following damage occurring before delivery to the consignee, either to the goods themselves or to the means of transport on which they were carried;
 
(b) goods originally exported for the purposes of consumption or 
sale in the course of a trade fair or similar occasion which have 
not been so consumed or sold;  
(c) goods which could not be delivered to the consignee on account 
of his physical or legal incapacity to honour the contract under which the goods were exported;
 
(d) goods which, because of natural, political or social disturbances, 
could not be delivered to their consignee or which reached him after the mandatory delivery date stipulated in the contract under which the goods were exported;
 
(e) products covered by the common organization of the market in 
fruit and vegetables, exported and sent for sale on consignment, 
but which were not sold in the market of the third country of 
destination.  
3. Goods exported under the common agricultural policy with an 
export licence or an advance fixing certificate shall not be exempt from import duties unless it is established that the relevant Community provisions have been complied with.
 
4. The goods referred to in paragraph 1 shall not be exempt from 
import duties unless they are entered for free circulation in the customs territory of the Community within twelve months of the date of completion of the customs formalities relating to their expor ­
tation.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 357
 
However, where the goods are declared for free circulation after 
expiry of the period referred to in the first subparagraph, the customs authorities of the Member State of reimportation may allow the period to be exceeded where exceptional circumstances justify this. Where the customs authorities do allow the period to be exceeded, they shall send details of the case to the Commission.  
▼
B 
Article 845  
Returned goods shall be exempt from import duties even where they 
represent only a proportion of the goods previously exported from the customs territory of the Community.
 
The same applies where the goods consist of parts or accessories 
belonging to machines, instruments, apparatus or other products previously exported from the customs territory of the Community.
 
Article 846  
1. By way of derogation from Article 186 of the Code, returned 
goods in one of the following situations shall be exempt from import duties:
 
(a) goods which, after having been exported from the customs 
territory of the Community, have received no treatment other than that necessary to maintain them in good condition or handling which alters their appearance only;
 
(b) goods which, after having been exported from the customs 
territory of the Community, received treatment other than that necessary to maintain them in good condition or handling other than that altering their appearance, but which proved to be defective or unsuitable for their intended use, provided that one of the following conditions is fulfilled:
 
— such treatment or handling was applied to the goods solely 
with a view to repairing them or restoring them to good condition,
 
— their unsuitability for their intended use became apparent 
only after such treatment or handling had commenced.  
2. Where returned goods have undergone treatment or handling 
permitted under paragraph 1 (b) and such treatment would have rendered them liable to import duties if they had come under outward processing arrangements, the rules in force for charging duty under the said arrangements shall apply.  ▼
M14  1993R2454 — EN — 05.12.2014 — 022.001 — 358
 
However, if goods have undergone an operation consisting of repair 
or restoration to good condition which became necessary as a result of unforeseen circumstances which arose outside the customs territory of the Community, this being established to the satisfaction of the customs authorities, relief from import duties shall be granted provided that the value of the returned goods is not higher, as a result of such operation, than their value at the time of export from the customs territory of the Community.
 
3. For the purposes of the second subparagraph of paragraph 2:  
(a) repair or restoration to good condition which became necessary 
means: any operation to remedy operating defects or material damage suffered by goods while they were outside the customs territory of the Community, without which the goods could no longer be used in the normal way for the purposes for which they were intended;
 
(b) the value of returned goods shall be considered not to be higher, 
as a result of the operation which they have undergone, than their value at the time of export from the customs territory of the Community, when the operation does not exceed that which is strictly necessary to enable them to continue to be used in the same way as at that time.
 
When the repair or restoration to good condition of goods 
necessitates the incorporation of spare parts, such incorporation shall be limited to those parts strictly necessary to enable the goods to be used in the same way as at the time of export.
 
Article 847  
When completing the customs export formalities, the customs auth ­
orities shall, at the request of the person concerned, issue a document containing the information necessary for identification of the goods in the event of their being returned to the customs territory of the Community.
 
Article 848  
1. The following shall be accepted as returned goods:  
— goods for which the following documents are produced in 
support of the declaration for release for free circulation:  
(a) the copy of the export declaration returned to the exporter 
by the customs authorities, or a copy of such document certified true by the said authorities; or
 
(b) the information sheet provided for in Article 850.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 359
 
Where evidence available to the customs authorities at the 
customs office of reimportation or ascertainable by them from the person concerned indicates that the goods declared for free circulation were originally exported from the customs territory of the Community, and at that time satisfied the conditions for acceptance as returned goods, the documents referred to at (a) and (b) shall not be required.
 
— goods covered by an ATA carnet issued in the Community.  
These goods may be accepted as returned goods, within the limits 
laid down by Article 185 of the Code, even when the validity of the ATA carnet has expired.
 
In all cases, the formalities laid down in Article 290 (2) shall be 
carried out.  
2. The first indent of paragraph 1 shall not apply to the international 
movement of packing materials, means of transport or certain goods admitted under specific customs arrangements where autonomous or conventional provisions lay down that customs documents are not required in these circumstances.
 
Nor shall it apply in cases where goods may be declared for release for 
free circulation orally or by any other act.  
3. Where they consider it necessary, the customs authorities at 
the customs office of reimportation may ask the person concerned  
►C1 to submit additional evidence, in particular for the purposes of 
identification of the returned goods. ◄ 
Article 849  
1. A declaration for release for free circulation relating to returned 
goods whose export may have given rise to the completion of customs export formalities with a view to obtaining refunds or other amounts provided for on exportation under the common agricultural policy, shall be supported not only by the documents referred to in Article 848, but by a certificate issued by the authorities responsible for the grant of such refunds or amounts in the Member State of exportation. Such certificate shall contain the particulars necessary to allow the customs office where the goods concerned were declared for free circulation to verify that it relates to the said goods.
 
2. When the export of the goods did not give rise to the completion 
of customs export formalities with a view to obtaining refunds or other 
amounts provided for on exportation under the common agricultural policy, the certificate shall bear one of the following indications:
 
— Sin concesión de restituciones u otras cantidades a la exportación,  
— Ingen restitutioner eller andre beløb ydet ved udførslen,  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 360
 
— Keine Ausfuhrerstattungen oder sonstige Ausfuhrvergünstigungen,  
— Δεν έτυχαν  επιδοτήσεων  ή άλλων  χορηγήσεων  κατά  την εξαγωγή , 
— No refunds or other amounts granted on exportation,  
— Sans octroi de restitutions ou autres montants à l'exportation,  
— Senza concessione di restituzioni o altri importi all'esportazione,  
— Geen restituties of andere bij de uitvoer verleende bedragen,  
— Sem concessão de restituições ou outros montantes na exportação,  
▼A1 
— Vietäessä ei myönnetty vientitukea eikä muita määriä/Inga bidrag 
eller andra belopp har beviljats vid exporten,  
— Inga bidrag eller andra belopp har beviljats vid exporten,  
▼A2 
— Bez vývozních náhrad nebo jiných částek poskytovaných p ři 
vývozu,  
— Ekspordil ei makstud toetusi ega muid summasid,  
— Bez kompens ācijas vai cit ām summ ām, kas paredz ētas par pre ču 
izvešanu,  
— Eksportas teis ės į grąžinamąsias išmokas arba kitas pinig ų sumas 
nesuteikia,  
— Kivitel esetén visszatérítést vagy egyéb kedvezményt nem vettek 
igénybe,  
— L-ebda rifu żjoni jew ammonti o ħra mogħtija fuq esportazzjoni,  
— Nie przyznano dop łat lub innych kwot wynikaj ących z wywozu,  
— Brez izvoznih nadomestil ali drugih izvoznih ugodnosti,  
— Pri vývoze sa neposkytujú žiadne náhrady alebo iné pe ňažné čiastky ,  
▼M30  
— Без възстановявания  или други  предоставяни  суми  за или при 
износ , 
— Fără acordarea de restituiri restitu ții sau alte sume la export,  
▼M45  
— Bez izvoznih naknada ili drugih iznosa pri izvozu.  
▼B 
3. When the export of the goods did give rise to the completion of 
customs export formalities with a view to obtaining refunds or other amounts provided for on exportation under the common agricultural policy, the certificate shall bear one of the following indications:
 
— Restituciones y otras cantidades a la exportación reintegradas por … 
(cantidad),  
— De ved udførslen ydede restitutioner eller andre beløb er tilbagebe ­
talt for … (mængde),  
— Ausfuhrerstattungen und sonstige Ausfuhrvergünstigungen für … 
(Menge) zurückbezahlt,  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 361
 
— Επιδοτήσεις  και άλλες  χορηγήσεις  κατά  την εξαγωγή  επεστράφησαν  
για … (ποσότης ), 
— Refunds and other amounts on exportation repaid for … (quantity),  
— Restitutions et autres montants à l'exportation remboursés pour … 
(quantité),  
— Restituzioni e altri importi all'esportazione rimborsati per … (quan ­
tità), 
— Restituties en andere bedragen bij de uitvoer voor … (hoeveelheid) 
terugbetaald,  
— Restituições e outros montantes na exportação reembolsados para … 
(quantidade),  
▼A1 
— Vientituki ja muut vietäessä maksetut määrät maksettu takaisin … 
(määrä) osalta/De vid exporten beviljade bidragen eller andra belopp har betalats tillbaka för … (kvantitet),
 
— De vid exporten beviljade bidragen eller andra belopp har betalats 
tillbaka för … (kvantitet),  
▼A2 
— Vývozní náhrady nebo jiné částky poskytované p ři vývozu vypla ­
ceny za … (množství),  
— Ekspordil makstud toetused ja muud summad tagastatud … (kogus) 
eest, 
— Kompens ācijas un citas par pre ču izvešanu paredz ētas summas 
atmaksātas par … (daudzums),  
— Grąžinamosios išmokos ir kitos eksporto atveju mokamos pinig ų 
sumos išmok ėtos už … (kiekis),  
— Kivitel esetén igénybevett visszatérítés vagy egyéb kedvezmény … 
(mennyiség) után visszafizetve,  
— Rifużjoni jew ammonti o ħra fuq esportazzjoni mog ħtija lura g ħal … 
(kwantita'),  
— Dopłaty i inne kwoty wynikaj ące z wywozu wyp łacono za … 
(ilość), 
— Izvozna nadomestila ali zneski drugih izvoznih ugodnosti povrnjeni 
za … (koli čina), 
— Náhrady a iné pe ňažné čiastky pri vývoze vyplatené za … (množ ­
stvo),  
▼M30  
— Възстановявания  и други  суми  за …(количество ), изплатени  за 
износа , 
— Restituiri și alte sume rambursate la export pentru … (cantitatea),  
▼M45  
— Izvozna naknada ili drugi iznos pri izvozu ispla ćeni za … (koli čina), 
▼B 
or 
— Título de pago de restituciones u otras cantidades a la exportación 
anulado por … (cantidad),  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 362
 
— Ret til udbetaling af restitutioner eller andre beløb ved udførslen er 
annulleret for … (mængde),  
— Auszahlungsanordnung über die Ausfuhrerstattungen und sonstigen 
Ausfuhrvergünstigungen für … (Menge) ungültig gemacht,  
— Αποδεικτικό  πληρωμής  επιδοτήσεων  ή άλλων  χορηγήσεων  κατά  την 
εξαγωγή  ακυρωμένο  για … (ποσότης ), 
— Entitlement to payment of refunds or other amounts on exportation 
cancelled for … (quantity),  
— Titre de paiement des restitutions ou autres montants à l'exportation 
annulé pour … (quantité),  
— Titolo di pagamento delle restituzioni o di altri importi all'esporta ­
zione annullato per … (quantità),  
— Aanspraak op restituties of andere bedragen bij uitvoer vervallen 
voor … (hoeveelheid),  
— Título de pagamento de restituições ou outros montantes à exporta ­
ção anulado para … (quantidade),  
▼A1 
— Oikeus vientitukeen tai muihin vietäessä maksettuihin määriin pe ­
ruutettu … (määrä) osalta/Rätt till utbetalning av bidrag och andra belopp vid exporten har annullerats för … (kvantitet),
 
— Rätt till utbetalning av bidrag och andra belopp vid exporten har 
annullerats för … (kvantitet),  
▼A2 
— Nárok na vyplacení vývozních náhrad nebo jiných částek poskyto ­
vaných p ři vývozu za … (množství) zanikl,  
— Õigus saada toetusi või muid summasid ekspordil on … (kogus) eest 
kehtetuks tunnistatud,  
— Tiesības izmaks āt kompens ācijas vai citas summas, kas paredz ētas 
par preču izvešanu, atceltas attiec ībā uz … (daudzums),  
— Teisė į grąžinamųjų išmokų arba kit ų eksporto atveju mokam ų 
pinigų sumų mokėjimą už … (kiekis) panaikinta,  
— Kivitel esetén … igénybevett visszatérítésre vagy egyéb kedvez ­
ményre való jogosultság … (mennyiség) után megsz űnt, 
— Mhux intitolati g ħal ħlas ta'rifu żjoni jew ammonti o ħra fuq 
l-esportazzjoni g ħal … (kwantita'),  
— Uprawnienie do otrzymania dop łat lub innych kwot wynikaj ących z 
wywozu anulowano dla … (ilo ść), 
— Upravi čenost do izpla čila izvoznih nadomestil ali zneskov drugih 
izvoznih ugodnosti razveljavljena za … (koli čina), 
— Nárok na vyplatenie náhrad alebo iných pe ňažných čiastok pri 
vývoze za … (množstvo) zanikol,  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 363
 
— Право  за плащане  на възстановявания  или други  суми  за износа  
е отменено  за … (количество ), 
— Dreptul la plata restituirilor sau a altor sume la export a fost anulat 
pentru … (cantitatea),  
▼M45  
— Pravo na izvoznu naknadu ili drugi iznos pri izvozu poništeno za … 
(količina), 
▼B 
depending on whether the refunds or other amounts provided for on 
exportation have or have not already been paid by the competent auth ­
orities.  
4. In the case referred to in subparagraph (b) of the first indent of 
Article 848 (1), the certificate referred to in paragraph 1 shall be made out on the information sheet INF 3 provided for in Article 850.
 
5. When the customs authorities at the customs office where the 
goods are declared for release for free circulation have the means to satisfy themselves that no refund or other amount provided for on exportation under the common agricultural policy has been granted, and cannot subsequently be granted, the certificate referred to in paragraph 1 shall not be required.
 
Article 850  
Information sheet INF 3 shall be drawn up in an original and two copies 
on forms which conform to the specimens appearing in Annex 110.  
Article 851  
1. Subject to paragraph 3, information sheet INF 3 shall be issued at 
the exporter's request by the customs authorities at the customs office of exportation at the time of completion of the export formalities for the goods concerned, if the exporter declares that it is probable that these goods will be returned via a customs office other than the customs office of exportation.
 
2. Information sheet INF 3 may also be issued, at the exporter's 
request, by the customs authorities at the customs office of exportation after completion of the export formalities for the goods concerned, provided that these authorities can establish, on the basis of the information at their disposal, that the particulars in the exporter's request relate to the goods exported.
 
3. In the case of the goods referred to in Article 849 (1), information 
sheet INF 3 may be issued only after completion of the relevant customs export formalities, and subject to the proviso in paragraph 2.
 
In addition, it may be issued only on condition that:  
(a) box B has been completed and endorsed by the customs authorities 
beforehand; and  
(b) box A has been completed and endorsed by the customs authorities 
beforehand, where the information contained therein is required.  ▼M30  1993R2454 — EN — 05.12.2014 — 022.001 — 364
 
Article 852  
1. Information sheet INF 3 shall contain all items of information 
required by the customs authorities for the purpose of identifying the exported goods.
 
2. Where it is expected that the exported goods will be returned to 
the customs territory of the Community through several customs offices other than the customs office of exportation, the exporter may ask for several information sheets INF 3 to be issued to cover the total quantity of the goods exported.
 
Similarly, the exporter may ask the customs authorities which issued an 
information sheet INF 3 to replace it by several information sheets INF 3 covering the total quantity of goods included in the information sheet INF 3 initially issued.
 
The exporter may also ask for an information sheet INF 3 to be issued 
in respect of a proportion only of the exported goods.  
Article 853  
The original and one copy of information sheet INF 3 shall be returned 
to the exporter for presentation at the customs office of reimportation. The second copy shall be kept in the official files of the customs auth ­
orities who issued it.
 
Article 854  
The customs office of reimportation shall record on the original and on 
the copy of information sheet INF 3 the quantity of returned goods exempted from import duties, retaining the original and sending the copy, bearing the reference number and the date of declaration for free circulation, to the customs authorities who issued it.
 
The said customs authorities shall compare this copy with the one in 
their possession and retain it in their official files.  
Article 855  
In the event of theft, loss or destruction of the original information sheet 
INF 3, the person concerned may ask the customs authorities which issued it for a duplicate. They shall comply with this request if the circumstances warrant it. A duplicate so issued shall bear one of the following indications:
 
— DUPLICADO,  
— DUPLIKAT,  
— DUPLIKAT,  
— ΑΝΤΙΓΡΑΦΟ , 
— DULICATE,  
— DUPLICATA,  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 365
 
— DUPLICATO,  
— DUPLICAAT,  
— SEGUNDA VIA,  
▼A1 
— KAKSOISKAPPALE/DUPLIKAT,  
— DUPLIKAT,  
▼A2 
— DUPLIKÁT,  
— DUPLIKAAT,  
— DUBLIK ĀTS, 
— DUBLIKATAS,  
— MÁSODLAT,  
— DUPLIKAT,  
— DUPLIKAT,  
— DVOJNIK,  
— DUPLIKÁT,  
▼M30  
— ДУБЛИКАТ , 
— DUPLICAT,  
▼M45  
— DUPLIKAT.  
▼B 
The customs authorities shall record on the copy of information sheet 
INF 3 in their possession that a duplicate has been issued.  
Article 856  
1. At the request of the customs authorities at the customs office of 
reimportation, the customs authorities at the customs office of expor ­
tation shall communicate to the former all the information at their disposal to enable them to determine whether the goods meet the conditions necessary to benefit from the provisions of this part.
 
2. Information sheet INF 3 may be used for the request and the 
transmission of the information referred to in paragraph 1.  
▼M13  
TITLE II  
PRODUCTS OF SEA-FISHING AND OTHER PRODUCTS TAKEN 
FROM THE TERRITORIAL SEA OF A THIRD COUNTRY BY 
COMMUNITY FISHING VESSELS  
Article 856a  
1. Exemption from import duties for the products referred to in 
Article 188 of the Code shall be subject to the presentation of a certificate in support of the declaration for release for free circulation relating to those products.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 366
 
2. For products to be released for free circulation in the Community, 
in the situations referred to in Article 329(a) to (d), the master of the Community vessel making the catch shall complete boxes 3, 4 and 5 and, if need be, box 9, of the certificate. If the catch has been processed on board, the master of the vessel shall also complete boxes 6, 7 and 8.
 
Articles 330, 331 and 332 shall apply to completion of the 
corresponding boxes on the certificate.  
When the declaration is made for release for free circulation of these 
products, the declarant shall complete boxes 1 and 2 of the certificate.  
3. The certificate must conform to the model set out in Annex 110a 
and be drawn up in accordance with paragraph 2.  
4. Where the products are declared for release for free circulation at 
the port where they were unloaded from the Community fishing vessel which made the catch, the derogation referred to in Article 326(2) shall apply mutatis mutandis.
 
5. For the purposes of paragraphs 1 to 4, the meaning of ‘Com ­
munity fishing vessel’ and ‘Community factory vessel’ shall be as 
defined in Article 325(1) while ‘products’ shall be taken to mean those products and goods referred to in Articles 326 to 332, where reference is made to those provisions.
 
6. In order to ensure that paragraphs 1 to 5 are complied with, the 
Member State administrations shall accord each other mutual assistance in checking that certificates are authentic and the particulars in them accurate.  
▼
B 
PART IV  
CUSTOMS DEBT  
TITLE I  
SECURITY  
Article 857  
1. The types of security other than cash deposits or guarantors, 
within the meaning of Articles 193, 194 and 195 of the Code, and the cash deposit or the submission of securities for which Member States may opt even if they do not comply with the conditions laid 
down in Article 194 (1) of the Code, shall be as follows:
 
(a) the creation of a mortgage, a charge on land, an antichresis or other 
right deemed equivalent to a right pertaining to immovable property;  ▼
M13  1993R2454 — EN — 05.12.2014 — 022.001 — 367
 
(b) the cession of a claim, the pledging, with or without surrendering 
possession, of goods, securities or claims or, in particular, a savings bank book or entry in the national debt register;
 
(c) the assumption of joint contractual liability for the full amount of 
the debt by a third party approved for that purpose by the customs authorities and, in particular, the lodging of a bill of exchange the payment of which is guaranteed by such third party;
 
(d) a cash deposit or security deemed equivalent thereto in a currency 
other than that of the Member State in which the security is given;  
(e) participation, subject to payment of a contribution, in a general 
guarantee scheme administered by the customs authorities.  
2. The circumstances in which and the conditions under which 
recourse may be had to the types of security referred to in paragraph 1 shall be determined by the customs authorities.
 
Article 858  
Where security is given by making a cash deposit, no interest thereon 
shall be payable by the customs authorities.  
TITLE II  
INCURRENCE OF THE DEBT  
CHAPTER 1  
Failures which have no significant effect on the operation of 
temporary storage or of the customs procedure  
Article 859  
The following failures shall be considered to have no significant effect 
on the correct operation of the temporary storage or customs procedure in question within the meaning of Article 204 (1) of the Code, provided:
 
— they do not constitute an attempt to remove the goods unlawfully 
from customs supervision,  
— they do not imply obvious negligence on the part of the person 
concerned, and  
— all the formalities necessary to regularize the situation of the goods 
are subsequently carried out:  
1. exceeding the time limit allowed for assignment of the goods to 
one of the customs-approved treatments or uses provided for under the temporary storage or customs procedure in question, where the time limit would have been extended had an extension been applied for in time;  
▼
M21  
2. in the case of goods placed under a transit procedure, failure to 
fulfil one of the obligations entailed by the use of that 
procedure, where the following conditions are fulfilled:  
(a) the goods entered for the procedure were actually presented 
intact at the office of destination;  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 368
 
(b) the office of destination has been able to ensure that the 
goods were assigned a customs-approved treatment or use or were placed in temporary storage at the end of the transit operation;
 
(c) where the time limit set under Article 356 has not been 
complied with and paragraph 3 of that Article does not apply, the goods have nevertheless been presented at the office of destination within a reasonable time;  
▼
B 
3. in the case of goods placed in temporary storage or under the 
customs warehousing procedure, handling not authorized in advance by the customs authorities, provided such handling would have been authorized if applied for;
 
4. in the case of goods placed under the temporary importation 
procedure, use of the goods otherwise than as provided for in the authorization, provided such use would have been auth ­
orized under that procedure if applied for;
 
5. in the case of goods in temporary storage or placed under a 
customs procedure, unauthorized movement of the goods, provided the goods can be presented to the customs authorities 
at their request;  
▼
M20  
6. in the case of goods in temporary storage or entered for a 
customs procedure, removal of the goods from the customs territory of the Community or their introduction into a free zone of control type I within the meaning of Article 799 or into a free warehouse without completion of the necessary formalities;
 
▼M21  
7. in the case of goods or products physically transferred within 
the meaning of Articles 296, 297 or 511, failure to fulfil one of the conditions under which the transfer takes place, where the following conditions are fulfilled:
 
(a) the person concerned can demonstrate, to the satisfaction of 
the customs authorities, that the goods or products arrived at the specified premises or destination and, in cases of transfer based on Articles 296, 297, 512(2) or 513, that the goods or products have been duly entered in the records of the specified premises or destination, where those Articles require such entry in the records;
 
(b) where a time limit set in the authorisation was not observed, 
the goods or products nevertheless arrived at the specified premises or destination within a reasonable time;
 ▼M21  1993R2454 — EN — 05.12.2014 — 022.001 — 369
 
8. in the case of goods eligible on release for free circulation for 
the total or partial relief from import duties referred to in Article 145 of the Code, the existence of one of the situations referred to in Article 204 (1) (a) or (b) of the Code while the goods concerned are in temporary storage or under another customs procedure before being released for free circulation;
 
▼M20  
9. in the framework of inward processing and processing under 
customs control, exceeding the time-limit allowed for submission of the bill of discharge, provided the limit would have been extended had an extension been applied for in time;
 
10. exceeding the time-limit allowed for temporary removal from a 
customs warehouse, provided the limit would have been extended had an extension been applied for in time.  
▼
B 
Article 860  
The customs authorities shall consider a customs debt to have been 
incurred under Article 204 (1) of the Code unless the person who would be the debtor establishes that the conditions set out in Article 859 are fulfilled.
 
Article 861  
The fact that the failures referred to in Article 859 do not give rise to a 
customs debt shall not preclude the application of provisions of criminal law in force or of provisions allowing cancellation and withdrawal of authorizations issued under the customs procedure in question.
 
CHAPTER 2  
Natural wastage  
Article 862  
1. For the purposes of Article 206 of the Code, the customs auth ­
orities shall, at the request of the person concerned, take account of the quantities missing wherever it can be shown that the losses observed result solely from the nature of the goods and not from any negligence or manipulation on the part of that person.
 
2. In particular, negligence or manipulation shall mean any failure to 
observe the rules for transporting, storing, handling, working or processing the goods in question imposed by the customs authorities or by normal practice.
 
Article 863  
The customs authorities may waive the obligation for the person 
concerned to show that the goods were irretrievably lost for reasons inherent in their nature where they are satisfied that there is no other explanation for the loss.  ▼
M12  1993R2454 — EN — 05.12.2014 — 022.001 — 370
 
Article 864  
The national provisions in force in the Member States concerning 
standard rates for irretrievable loss due to the nature of the goods themselves shall be applied where the person concerned fails to show that the real loss exceeds that calculated by application of the standard rate for the goods in question.  
▼
M1 
CHAPTER 3  
Goods in special situations  
▼B 
Article 865  
The presentation of a customs declaration for the goods in question, or 
any other act having the same legal effects, and the production of a document for endorsement by the competent authorities, shall be considered as removal of goods from customs supervision within the meaning of Article 203 (1) of the Code, where these acts have the effect of wrongly conferring on them the customs status of Community goods.  
▼
M14  
However, in the case of airline companies authorised to use a simplified 
transit procedure with the use of an electronic manifest, the goods shall not be considered to have been removed from customs supervision if, at the initiative or on behalf of the person concerned, they are treated in accordance with their status as non-Community goods before the customs authorities find the existence of an irregular situation and if the behaviour of the person concerned does not suggest any fraudulent dealing
 
▼M29  
Article 865a  
Where the entry summary declaration has been amended and the 
behaviour of the person concerned does not suggest any fraudulent dealing, no customs debt shall be incurred on the basis of Article 202 of the Code as a result of the unlawful introduction of the goods which, prior to the amendment of the declaration, were not correctly declared.  
▼
B 
Article 866  
Without prejudice to the provisions laid down concerning prohibitions 
or restrictions which may be applicable to the goods in question, where a customs debt on importation is incurred pursuant to Articles 202, 203, 204 or 205 of the Code and the import duties have been paid, those goods shall be deemed to be Community goods without the need for a declaration for entry into free circulation.
 
Article 867  
The confiscation of goods pursuant to Article 233 (c) and (d) of the 
Code shall not affect the customs status of the goods in question.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 371
 
Article 867a  
1. Non-Community goods which have been abandoned to the 
Exchequer or seized or confiscated shall be considered to have been entered for the customs warehousing procedure.
 
2. The goods referred to in paragraph 1 may be sold by the customs 
authorities only on the condition that the buyer immediately carries out the formalities to assign them a customs-approved treatment or use.
 
Where the sale is at a price inclusive of import duties, the sale shall be 
considered as equivalent to release for free circulation, and the customs authorities themselves shall calculate the duties and enter them in the accounts.
 
In these cases, the sale shall be conducted according to the procedures 
in force in the Member States.  
3. Where the administration decides to deal with the goods referred 
to in paragraph 1 otherwise than by sale, it shall immediately carry out the formalities to assign them one of the customs-approved treatments or uses laid down in Article 4 (15) (a), (b), (c) and (d) of the code.  
▼
B 
TITLE III  
▼M10  
RECOVERY OF THE AMOUNT OF THE CUSTOMS DEBT  
▼B 
Article 868  
Member States need not enter in the accounts amounts of duty of less 
than ECU 10.  
There shall be no post-clearance recovery of import duties or export 
duties where the amount per recovery action is less than ECU 10.  
Article 869  
The customs authorities shall themselves decide not to enter uncollected 
duties in the accounts:  
(a) in cases in which preferential tariff treatment has been applied in the 
context of a tariff quota, a tariff ceiling or other arrangements when entitlement to this treatment had been ended at the time of 
acceptance of the customs declaration without that fact having 
been published in the  Official Journal of the European Communities  
before the release for free circulation of the goods in question or, where such fact is not published, having been made known in an appropriate manner in the Member State concerned, the person liable for payment for his part having acted in good faith and complied with all the provisions laid down by the legislation in force as regards the customs declaration;  ▼
M1 1993R2454 — EN — 05.12.2014 — 022.001 — 372
 
(b) in cases in which they consider that the conditions laid down in 
Article 220(2)(b) of the Code are fulfilled, except those in which the dossier must be transmitted to the Commission pursuant to Article 871. However, where Article 871(2), second indent, is appli ­
cable, the customs authorities may not adopt a decision waiving entry in the accounts of the duties in question until the end of a procedure initiated in accordance with Articles 871 to 876.
 
__________  
Where a request is submitted for repayment or remission under 
Article 236 of the Code in conjunction with Article 220(2)(b) of the Code, subparagraph (b) of the first paragraph of this Article and Articles 871 to 876 shall apply  mutatis mutandis .
 
For the purposes of applying the above paragraphs the Member States 
shall give each other mutual assistance, particularly where an error by the customs authorities of a Member State other than the one responsible for taking the decision is concerned.
 
Article 870  
1. Each Member State shall hold at the disposal of the Commission a 
list of the cases in which the following provisions have been applied:  
— Article 869(a),  
— Article 236 of the Code in conjunction with Article 220(2)(b) of the 
Code, where no communication is required under paragraph 2,  
— Article 869(b), where no communication is required under 
paragraph 2.  
2. Each Member State shall communicate to the Commission a list of 
the cases in which the amount not collected from the operator concerned in respect of one or more import or export operations but in consequence of a single error is more than EUR 50 000, and the provisions of Article 236 of the Code in conjunction with Article 220 ­
(2)(b) of the Code or of Article 869(b) have been applied, giving a short summary of each case. This communication shall be forwarded during the first and third quarters of each year for all cases in which it was decided not to enter the uncollected duties in the accounts during the preceding half-year.
 
Article 871  
1. The customs authority shall transmit the case to the Commission 
to be settled under the procedure laid down in Articles 872 to 876 where it considers that the conditions laid down in Article 220(2)(b) of the Code are fulfilled and:
 
— it considers that the Commission has committed an error within the 
meaning of Article 220(2)(b) of the Code,  ▼M23  1993R2454 — EN — 05.12.2014 — 022.001 — 373
 
— the circumstances of the case are related to the findings of a 
Community investigation carried out under Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (
 1 ) 
or under any other Community legislation or any agreement concluded by the Community with a country or group of 
countries in which provision is made for carrying out such 
Community investigations, or
 
— the amount not collected from the operator concerned in respect of 
one or more import or export operations but in consequence of a single error is EUR 500 000 or more.
 
2. However, the cases referred to in paragraph 1 shall not be trans ­
mitted where:  
— the Commission has already adopted a decision under the procedure 
provided for in Articles 872 to 876 on a case involving comparable issues of fact and of law,
 
— the Commission is already considering a case involving comparable 
issues of fact and of law.  
3. The dossier submitted to the Commission shall contain all the 
information required for full consideration. It shall include detailed information on the behaviour of the operator concerned, and in particular on his professional experience, good faith and diligence. This assessment shall be accompanied by all information that may demonstrate that the operator acted in good faith. The dossier shall also include a statement, signed by the applicant for repayment or 
remission, certifying that he has read the dossier and either stating 
that he has nothing to add or listing all the additional information that he considers should be included.
 
4. As soon as it receives the dossier the Commission shall inform the 
Member State concerned accordingly.  
5. Should it be found that the information supplied by the Member 
State is not sufficient to enable a decision to be taken on the case concerned in full knowledge of the facts, the Commission may request that additional information be supplied.
 
6. Where one of the following situations occurs the Commission 
shall return the dossier to the customs authority and the procedure referred to in Articles 872 to 876 shall be deemed never to have been initiated:
 
— the dossier shows that there is a disagreement between the customs 
authority that has transmitted the dossier and the person who signed the statement referred to in paragraph 3 as regards the account of the facts,
 
— the dossier is obviously incomplete since it contains nothing that 
would justify its consideration by the Commission,  
— under paragraphs 1 and 2, the dossier should not be transmitted,  ▼M23  1993R2454 — EN — 05.12.2014 — 022.001 — 374  
( 1 ) OJ L 82, 22.3.1997, p. 1.
 — the existence of a customs debt has not been established,  
— new information relating to the dossier and of a nature to alter 
substantially its presentation of the facts or legal assessment has 
been transmitted by the customs authority to the Commission while it is considering the dossier.
 
Article 872  
The Commission shall send to the Member States a copy of the dossier 
referred to in Article 871(3) within 15 days of the date on which it received that dossier.
 
Consideration of the case in question shall be included as soon as 
possible on the agenda of a meeting of the group of experts provided for in Article 873.
 
▼M14  
Article 872a  
Where, at any time in the procedure provided for in Articles 872 and 
873, the Commission intends to take a decision unfavourable towards 
the person concerned by the case presented, it shall communicate its objections to him/her in writing, together with all the documents on which it bases those objections. The person concerned by the case submitted to the Commission shall express his/her point of view in writing within a period of one month from the date on which the objections were sent. If he/she does not give a point of view within that period, he/she shall be deemed to have waived the right to express a position.
 
▼M23  
Article 873  
After consulting a group of experts composed of representatives of all 
Member States, meeting within the framework of the Committee to consider the case in question, the Commission shall decide whether the circumstances under consideration are such that the duties in 
question need not be entered in the accounts.
 
That decision shall be taken within nine months of the date on which 
the dossier referred to in Article 871(3) is received by the Commission. However, where the declaration or detailed assessment of the operator's behaviour referred to in Article 871(3) is not included in the dossier, the nine months shall be counted only from the date of receipt of these documents by the Commission. The Commission shall notify the customs authority and the person concerned accordingly.
 
Where the Commission has found it necessary to ask for additional 
information from the Member State in order to reach its decision, the nine months shall be extended by a period equivalent to that between the date the Commission sent the request for additional information and the date it received that information. The Commission shall notify the person concerned of the extension of the procedure.  ▼
M23  1993R2454 — EN — 05.12.2014 — 022.001 — 375
 
Where the Commission conducts investigations itself in order to reach a 
decision, the nine months shall be extended by the time necessary to complete the investigations. Such an extension shall not exceed nine months. The Commission shall notify the customs authority and the person concerned of the dates on which investigations are opened and closed.
 
Where the Commission has notified the person concerned of its 
objections in accordance with Article 872a, the period of nine months 
shall be extended by one month.  
Article 874  
The Member State concerned shall be notified of the decision referred 
to in Article 873 as soon as possible and in any event within one month of the expiry of the period specified in that Article.
 
The Commission shall notify the Member States of the decisions it has 
adopted in order to help customs authorities to reach decisions in situ ­
ations involving comparable issues of fact and law.  
Article 875  
Where it is established by the decision referred to in Article 873 that the 
circumstances under consideration are such that the duties in question need not be entered in the accounts, the Commission may specify the conditions under which the Member States may refrain from post-clearance entry in the account in cases involving comparable issues of fact and of law.  
▼
B 
Article 876  
If the Commission fails to take a decision within the period referred to 
in Article 873 or fails to notify a decision to the Member State concerned within the period referred to in Article 874, the customs authorities of that Member State shall not enter the duties in question in the accounts.  
▼
M10  
Article 876a  
1. The customs authorities shall suspend the debtor's obligation to 
pay the duties until such time as they have taken a decision on the 
request, provided that, where the goods are no longer under customs 
supervision, security is lodged for the amount of those duties, and that:  
(a) in cases where a request for invalidation of a declaration has been 
presented, this request is likely to be met;  
(b) in cases where a request has been presented for remission pursuant 
to Article 236 in conjunction with Article 220 (2) (b) of the Code or pursuant to Article 238 or Article 239, the customs authorities consider that the conditions laid down in the relevant provision may be regarded as having been fulfilled;  ▼
M23  1993R2454 — EN — 05.12.2014 — 022.001 — 376
 
(c) in cases other than those referred to under (b), a request has been 
presented for remission pursuant to Article 236 of the Code and the conditions referred to in the second paragraph of Article 244 of the Code have been fulfilled.
 
It shall not be necessary to require a security where such requirement 
would be likely, owing to the debtor's circumstances, to cause serious 
economic or social difficulties.  
2. In cases where goods in one of the circumstances referred to in 
the second indent of Article 233 (c) or in Article 233 (d) of the Code are seized, the customs authorities shall suspend the debtor's obligation to pay the duties if they consider that the conditions for confiscation may be regarded as having been fulfilled.  
▼
M22  
3. Where a customs debt is incurred under Article 203 of the Code, 
the customs authorities shall suspend the obligation of the person referred to in the fourth indent of paragraph 3 of that Article to pay the duties where at least one other debtor has been identified and the 
amount of the duties has also been communicated to him in accordance 
with Article 221 of the Code.
 
The suspension may be granted only on the condition that the person 
referred to in the fourth indent of Article 203(3) of the Code is not also covered by one of the other indents of the said paragraph and has not been obviously negligent in fulfilling his obligations.
 
The duration of the suspension shall be limited to one year. However, 
this period may be extended by the customs authorities for duly justified reasons.
 
The suspension shall be conditional on the lodging by the person for 
whose benefit it is granted of a valid security for the amount of the duties at stake, except where such a security covering the whole amount 
of duties at stake already exists and the guarantor has not been released 
from his undertakings. Such security need not be required where such a requirement would be likely, owing to the debtor's circumstances, to cause serious economic or social difficulties.
 
▼B 
TITLE IV  
REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES  
CHAPTER 1  
General provisions  
Article 877  
1. For the purposes of this Title:  
(a) customs office of entry in the accounts  means: the customs office 
where the import or export duties whose repayment or remission is requested were entered in the accounts;  ▼
M10  1993R2454 — EN — 05.12.2014 — 022.001 — 377
 
(b) decision-making customs authority  means: the customs authority 
competent to decide on an application for repayment or remission of import or export duties in the Member State where the duties concerned were entered in the accounts;
 
(c) supervising customs office  means: the customs office having juris ­
diction over the goods which gave rise to entry in the accounts of the import or export duties whose repayment or remission is requested, the said office carrying out certain checks required for appraisal of the application;
 
(d) implementing customs office  means: the customs office which 
adopts the measures necessary to ensure that the decision to repay or remit the import or export duties is correctly implemented.
 
2. The functions of office of entry in the accounts, decision-making 
customs authority, supervising customs office and implementing customs office may be carried out wholly or in part by the same customs office.
 
CHAPTER 2  
Implementing provisions relating to Articles 236 to 239 of the Code  
S e c t i o n 1  
Application  
Article 878  
1. Application for repayment or remission of import or export duties, 
hereinafter referred to as ‘application for repayment or remission’, shall 
be made by the person who paid or is liable to pay those duties, or the persons who have taken over his rights and obligations.
 
Application for repayment or remission may also be made by the repre ­
sentative of the person or persons referred in the first subparagraph.  
2. Without prejudice to Article 882, application for repayment or 
remission shall be made, in one original and one copy, on a form conforming to the specimen and provisions in Annex 111.
 
However, application for repayment or remission may also be made, at 
the request of the person or persons referred to in paragraph 1, on plain paper, provided it contains the information appearing in the said Annex.
 
Article 879  
1. Applications for repayment or remission, accompanied by the 
documents referred to in Article 6 (1) of the Code, must be lodged with the customs office of entry in the accounts, unless the customs authorities designate another office for this purpose; the said office shall transmit it immediately after acceptance to the decision-making customs authority if it is not itself designated as such.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 378
 
2. The customs office referred to in paragraph 1 shall enter the date 
of receipt on the original and the copy of the application. It shall return the copy to the applicant.
 
Where the second subparagraph of Article 878 (2) is applied, the said 
customs office shall acknowledge receipt in writing to the applicant.  
Article 880  
Without prejudice to any specific provisions adopted in this connection 
under the common agricultural policy, an application relating to goods in respect of which an import or export licence or advance fixing certificate was produced when the relevant customs declaration was lodged must also be accompanied by certification issued by the auth ­
orities responsible for issuing such licence or certificate attesting that the necessary steps have been taken to cancel the effects of the said licence or certificate.
 
Such certification shall not be required, however:  
— where the customs authority to which the application is submitted 
itself issued the licence or certificate in question,  
— where the ground relied upon in support of the application is a 
substantive error that has no effect on the attribution of the licence or certificate in question.
 
Article 881  
1. The customs office referred to in Article 879 may accept an 
application not containing all the information provided for on the form referred to in Article 878 (2). However, the application must 
contain at least the information to be entered in boxes 1 to 3 and 7.
 
2. Where paragraph 1 is applied, the said customs office shall set a 
time limit for the supply of any missing particulars and/or documents.  
3. Where the time limit set by the customs office pursuant to 
paragraph 2 is not observed, the application shall be considered to have been withdrawn.
 
The applicant shall be informed of this immediately.  
Article 882  
1. For returned goods on which export duties were levied at the time 
of their export from the customs territory of the Community, repayment or remission of these duties shall be subject to the presentation to the customs authorities of a request accompanied by:
 
(a) the document issued as evidence of payment, where the amounts 
concerned have already been collected;  
(b) the original, or the copy certified by the customs office of reimpor ­
tation, of the declaration for free circulation relating to the returned goods.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 379
 
This document shall bear one of the following endorsements made 
by the customs office of reimportation:  
— Mercancías de retorno en aplicación de la letra (b) del apartado 
2 del artículo 185 del Código,  
— Returvarer i henhold til kodeksens artikel 185, stk. 2, litra (b),  
— Rückwaren gemäß Artikel 185 Absatz 2 Buchstabe (b) des Zoll ­
kodex,  
— Εμπορεύματα  επανεισαγόμενα  κατ' εφαρμογή  του άρθρου  185 
παράγραφος  2 στοιχείο  (β) του κώδικα , 
— Goods admitted as returned goods under Article 185 (2) (b) of 
the Code,  
— Marchandises en retour en application de l'article 185 para ­
graphe 2 point (b) du code,  
— Merci in reintroduzione in applicazione dell'articolo 185, para ­
grafo 2, lettera (b) del codice,  
— Goederen die met toepassing van artikel 185, lid 2, onder (b), 
van het Wetboek kunnen worden toegelaten als terugkerende goederen,
 
— Mercadorias de retorno por aplicação da alínea (b) do n  o 2 do 
artigo 185  o do código,  
▼A1 
— Yhteisön tullikoodeksin 185 artiklan 2 kohdan b alakohdan mu ­
kaista palautustavaraa/Returvaror enligt artikel 185.2 (b) i ge ­
menskapens tullkod,  
— Returvaror enligt artikel 185.2 b i gemenskapens tullkodex,  
▼A2 
— Vrácené zboží podle čl. 185 odst. 2 písm. b) kodexu,  
— Seadustiku artikli 185(2)(b) alusel tagasitoodud kaubaks tunnis ­
tatud kaup,  
— Preces atz ītas par atpaka ļievestām saskaņā ar Kodeksa 185. 
panta 2. punkta b) apakšpunktu,  
— Prekės įvežtos kaip gr ąžintos prek ės vadovaujantis Kodekso 185 
straipsnio 2 dalies b punktu,  
— A Vámkódex 185. cikke (2) bekezdésének b) pontja értelmében 
tértiáruként behozott áruk,  
— Oġġetti mdaħħla bħala oġġetti miġjuba lura ta ħt Artikolu 185(2)(b) 
tal-Kodiċi, 
— Towary dopuszczone jako towary powracaj ące zgodnie z art. 
185 ust. 2 lit. b) Kodeksu,  
— Blago se ponovno uvaža v skladu s členom 185(2)(b) Zakonika,  
— Vrátený tovar pod ľa článku 185 ods. 2 písm. b) colného zákonníka , ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 380
 
— Стоки , допуснати  като върнати  съгласно  член  185, параграф  
2, точка  б от Кодекса , 
— Mărfuri admise ca returnate în baza Articolului 185 (2) (b) din 
Cod, 
▼M45  
— Roba se ponovno uvozi u skladu s člankom 185. stavkom 2. 
točkom (b) Kodeksa;  
▼B 
(c) the copy of the export declaration returned to the exporter at the 
time of completion of the export formalities for the goods, or a copy thereof certified by the customs office of exportation.
 
Where the decision-making customs authority is already in possession 
of the particulars contained in one or more of the declarations referred to at (a), (b) or (c) above, the declaration or declarations concerned need not be produced.
 
2. The request referred to in paragraph 1 must be lodged with the 
customs office referred to in Article 879 within 12 months of the date of 
acceptance of the export declaration.  
S e c t i o n 2  
Procedure for granting repayment or remission  
Article 883  
The decision-making customs authority may authorize completion of the 
customs formalities to which any repayment or remission may be subject before it has ruled on the application for repayment or remission. Such authorization shall be entirely without prejudice to its decision on the application.
 
Article 884  
Without prejudice to Article 883 and until a decision has been taken on 
the application for repayment or remission, the goods in respect of which repayment or remission of duties has been requested may not be transferred to a location other than that specified in the said appli ­
cation unless the applicant notifies in advance the customs office referred to in Article 879, which shall in turn inform the decision-making customs authority.
 
Article 885  
1. Where an application for repayment or remission relates to a case 
where supplementary information must be obtained or where the goods must be examined in order to ensure that the conditions for repayment or remission laid down in the Code and in this Title are satisfied, the decision-making customs authority shall adopt the measures necessary to that end, if necessary by requesting the assistance of the supervising customs office, specifying the nature of the information to be obtained or of the checks to be carried out.
 
The supervising customs office shall comply promptly with this request 
and shall forward the information obtained and the results of the checks carried out to the decision-making customs authority.  ▼
M30  1993R2454 — EN — 05.12.2014 — 022.001 — 381
 
2. Where the application relates to goods which are situated in a 
Member State other than that in which the import or export duties were entered in the accounts, the provisions of Chapter 4 of this Title shall apply.
 
Article 886  
1. When the decision-making customs authority possesses all the 
necessary particulars, it shall give its decision in writing on the application for repayment or remission in accordance with Article 6 (2) and (3) of the Code.
 
2. Where the application is approved, the decision shall include all 
the particulars necessary for its implementation.  
Depending on the circumstances, some or all of the following 
particulars shall appear in the decision:  
(a) the information necessary for identifying the goods to which it 
applies;  
(b) the grounds for repayment or remission of the import or export 
duties and a reference to the corresponding article of the Code and, where appropriate, the corresponding article of this Title;
 
(c) the use to which the goods may be put or the destination to which 
they may be sent, depending on the possibilities available in the particular case under the Code and where appropriate on the basis of a specific authorization by the decision-making customs auth ­
ority;
 
(d) the time limit for completion of the formalities to which repayment 
or remission of the import or export duties is subject;  
(e) a statement indicating that the import or export duties will not be 
repaid or remitted until the implementing customs office has informed the decision-making customs authority that the formalities to which repayment or remission is subject have been completed;
 
(f) particulars of any requirements to which the goods remain subject 
pending implementation of the decision;  
(g) a notice informing the recipient that he must give the original of the 
decision to the implementing customs office of his choice when presenting the goods.
 
Article 887  
1. The implementing customs office shall take steps to ensure:  
— where appropriate, that the requirements referred to in Article 886 (2) (f) 
are met,  
— that in all cases the goods are actually used in the manner or sent to 
the destination specified in the decision to repay or remit import or export duties.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 382
 
2. Where the decision specifies that the goods may be placed in a 
customs warehouse, a free zone or a free warehouse, and the recipient avails himself of this opportunity, the necessary formalities must be carried out with the implementing customs office.
 
3. Where the decision to repay or remit duties specifies a use to which 
the goods are to be put or a destination to which they are to be sent which can be established only in a Member State other than that in which the implementing customs office is located, proof of compliance shall be furnished by production of a control copy T 5 issued and used in accordance with the provisions of  ►
M18  Articles 912a to 912g ◄, and 
of this Article.  
The control copy T 5 must contain the following:  
(a) box 33 shall contain the combined nomenclature code of the goods;  
(b) box 103 shall indicate in words the net quantity of the goods;  
(c) box 104 shall contain, as appropriate, either the words ‘exit from 
the customs territory of the Community’, or one of the following under the heading ‘other’:
 
— Delivery free of charge to the following charity …,  
— Destruction under customs supervision,  
— Entry for the following customs procedure …,  
— Placing in a free zone or free warehouse;  
(d) box 106 shall contain reference particulars of the decision granting 
repayment or remission of duties;  
(e) box 107 shall contain the words ‘Articles 877 to 912 of 
Regulation (EEC) No 2454/93’.  
4. The supervising customs office which establishes or on whose 
responsibility it is established that the goods have actually been used for the purpose specified or have arrived at the prescribed destination shall complete the box entitled ‘Control of use and/or destination’ of the 
control document by entering a cross against ‘have received the use 
and/or destination declared overleaf’ and giving the relevant date.
 
5. When the implementing customs office has satisfied itself that the 
conditions set out in paragraph 1 are fulfilled, it shall send a certificate to that effect to the decision-making customs authority.
 
Article 888  
A decision-making customs authority having approved an application 
for repayment or remission of duties shall repay or remit such duty only after receiving the certificate referred to in Article 887 (5).  ▼
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Article 889  
1. Where the request for repayment or remission is based on the 
existence, at the time when the declaration of release for free circulation was accepted, of a reduced or zero rate of import duty on the goods under a tariff quota, a tariff ceiling or other preferential tariff arrange ­
ments, repayment or remission shall be granted only on condition that, at the time of lodging the application for repayment or remission accompanied by the necessary documents:
 
— in the case of a tariff quota, its volume has not been exhausted,  
— in other cases, the rate of duty normally due has not been 
re-established.  
If the conditions laid down in the preceding paragraph are not fulfilled, 
repayment or remission shall nevertheless be granted where the failure to apply the reduced or zero rate of duty to the goods was the result of an error on the part of the customs authorities themselves and the declaration for free circulation contained all the particulars and was accompanied by all the documents necessary for application of the 
reduced or zero rate.  
▼
M13  
2. Each Member State shall keep at the disposal of the Commission a 
list of the cases in which the provisions of the second subparagraph of paragraph 1 have been applied.  
▼
B 
Article 890  
▼M22  
The decision-making customs authority shall grant repayment or 
remission when:  
(a) the request is accompanied with a certificate of origin, a movement 
certificate, a certificate of authenticity, an internal Community transit document or with any other appropriate document, indicating that the imported goods were eligible, at the time of acceptance of the declaration for free circulation, for Community treatment, pref ­
erential tariff treatment or favourable tariff treatment by reason of the nature of goods;
 
(b) the document thus produced refers specifically to the goods in 
question;  
(c) all the conditions relating to acceptance of the said document are 
fulfilled;  
(d) all the other conditions for the granting of the Community 
treatment, a preferential tariff treatment or of a favourable tariff treatment by reason of the nature of goods are fulfilled.
 
▼M15  
Repayment or remission shall take place upon presentation of the goods. 
Where the goods cannot be presented to the implementing customs office, the decision-making customs authority shall grant repayment or remission only where it has information showing unequivocally that the certificate or document produced post-clearance applies to the said goods.  ▼
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Article 891  
Repayment or remission of duty shall not be granted where certificates 
for the advance fixing of levies are presented in support of the appli ­
cation.  
Article 892  
Import duties shall not be repaid or remitted under Article 238 of the 
Code where:  
— the defective nature of the goods was taken into consideration in 
drawing up the terms of the contract, in particular the price, under which the goods were entered for a customs procedure involving the obligation to pay import duties,
 
— the goods are sold by the importer after it has been ascertained that 
they are defective or do not comply with the terms of the contract.  
Article 893  
1. Without prejudice to Article 900 (1) (c), the decision-making 
customs authority shall set a deadline, no later than two months from the date of notification of the decision to repay or remit import duties or export duties, for completion of the customs formalities to which the repayment or remission of duties is subject.
 
2. Failure to observe the deadline referred to in paragraph 1 shall 
result in loss of entitlement to repayment or remission except where the person concerned by the decision proves that he was prevented from meeting this deadline by unforeseeable circumstances or  force majeure .
 
Article 894  
Where destruction of the goods authorized by the decision-making 
customs authority produces waste or scrap, such waste or scrap shall be regarded as non-Community goods once a decision has been taken accepting the application for repayment or remission.
 
Article 895  
Where the authorization referred to in the second subparagraph of 
Article 238 (2) (b) of the Code is granted, the customs authorities shall take all necessary steps to ensure that goods placed in a customs warehouse, free zone or free warehouse may subsequently be recognized as non-Community goods.  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 385
 
Article 896  
1. Goods which, under the common agricultural policy, are entered 
for a customs procedure involving the obligation to pay import duties under an import licence or advance fixing certificate shall benefit from Articles 237, 238 and 239 of the Code only where the customs office referred to in Article 879 is satisfied that the necessary steps have been taken by the competent authorities to cancel the effects with regard to the certificate under which the importation took place.
 
2. Paragraph 1 shall also apply in the case of re-exportation, placing 
in a customs warehouse, free zone or free warehouse, or destruction of the goods.
 
Article 897  
Where it is not the complete article that is exported, re-exported or 
destroyed or assigned to another authorized customs treatment or use, but one or more parts or components of that article, the amount to be repaid or remitted shall be the difference between the amount of import duties on the complete article and the amount of import duties which would have been chargeable on the remainder of the article if the latter had been entered in the unaltered state for a customs procedure involving the obligation to pay such duties on the date on which the complete article was so entered.
 
Article 898  
The amount referred to in Article 240 of the Code is hereby set at ECU 10.  
CHAPTER 3  
Specific provisions relating to the application of Article 239 of the 
Code  
S e c t i o n 1  
Decisions to be taken by the customs authorities of the Member 
States 
▼M23  
Article 899  
1. Where the decision-making customs authority establishes that an 
application for repayment or remission submitted to it under Article 239 ­
(2) of the Code:  
— is based on grounds corresponding to one of the circumstances 
referred to in Articles 900 to 903, and that these do not result from deception or obvious negligence on the part of the person concerned, it shall repay or remit the amount of import or export duties concerned,  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 386
 
— is based on grounds corresponding to one of the circumstances 
referred to in Article 904, it shall not repay or remit the amount of import or export duties concerned.
 
2. In other cases, except those in which the dossier must be 
submitted to the Commission pursuant to Article 905, the decision-making customs authority shall itself decide to grant repayment or remission of the import or export duties where there is a special situation resulting from circumstances in which no deception or obvious negligence may be attributed to the person concerned.
 
Where Article 905(2), second indent, is applicable, the customs auth ­
orities may not decide to authorise repayment or remission of the duties in question until the end of a procedure initiated in accordance with Articles 906 to 909.
 
3. For the purposes of Article 239(1) of the Code and of this Article, 
‘the person concerned’ shall mean the person or persons referred to in Article 878(1) or their representatives, and any other person who was involved with the completion of the customs formalities relating to the goods concerned or gave the instructions necessary for the completion of these formalities.
 
4. For the purposes of applying paragraphs 1 and 2 the Member 
States shall give each other mutual assistance, particularly where an error by the customs authorities of a Member State other than that responsible for taking the decision is concerned.  
▼
B 
Article 900  
1. Import duties shall be repaid or remitted where:  
(a) non-Community goods placed under a customs procedure involving 
total or partial relief from import duties or goods released for free circulation with favourable tariff treatment by reason of their end-use are stolen, provided that the goods are recovered promptly and placed again in their original customs situation in the state they were in when they were stolen;
 
(b) non-Community goods are inadvertently withdrawn from the 
customs procedure involving total or partial relief from the said duties under which they had been placed, provided that, as soon as the error is found, they are placed again in their original customs situation in the state they were in when they were withdrawn;
 
(c) it is impossible to operate the mechanism for opening the means of 
transport on which goods previously released for free circulation are located and accordingly to unload them on arrival at their destination, provided that they are immediately re-exported;  ▼
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(d) goods originally released for free circulation are subsequently 
returned to their non-Community supplier, under the outward processing arrangements, to enable him — free of charge — to eliminate defects existing prior to the release of the goods (even if found after release of the goods) or to bring them into line with the provisions of the contract under which they were released for free circulation, and the said supplier decides to keep the goods perma ­
nently because he is unable to remedy the defects or because it 
would not be economic to do so;
 
(e) it is found, when the customs authorities decide on post-clearance 
entry in the accounts of import duties actually due on goods released for free circulation with full relief from such duties, that 
the goods in question have been re-exported from the customs 
territory of the Community without customs supervision, provided it is established that the substantive conditions laid down in the Code for the repayment or remission of such import duties would actually have been met at the time of re-exportation if the amount had been levied when the goods were released for free circulation;
 
(f) a judicial body has forbidden the marketing of an item previously 
entered for a customs procedure obliging the person concerned to pay import duties under normal conditions, and the said item is re-exported from the customs territory of the Community or destroyed under the control of the customs authorities, provided it is established that the item in question has not actually been used in the Community;
 
(g) the goods have been entered for a customs procedure involving the 
obligation to pay such duties by a declarant empowered to do so on his own initiative and, through no fault of the declarant, it has not been possible to deliver them to the consignee;
 
(h) the goods have been addressed to the consignee in error by the 
consignor;  
(i) the goods are found to be unsuitable for the use for which the 
consignee intended them because of an obvious factual error in his order;
 
(j) after having been released for a customs procedure involving the 
obligation to pay import duties, the goods are found not to have complied, at the time of their release, with the rules in force concerning their use or marketing and therefore cannot be used for the purpose intended by the consignee;
 
(k) the use of the goods by the consignee for the purpose intended is 
prevented or substantially restricted as a result of measures of general scope taken, after the date of release for a customs procedure involving the obligation to pay import duties, by an authority or other body having the appropriate power of decision;  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 388
 
(l) total or partial import duty relief applied for by the person 
concerned in accordance with existing provisions cannot, through no fault of the person concerned, be granted by the customs auth ­
orities, who shall accordingly enter in the accounts the import duties which have become due;
 
(m) the goods reached the consignee after the binding delivery dates 
stipulated in the contract under which they were entered for a customs procedure involving the obligation to pay import duties;
 
(n) it has not been possible to sell the goods in the customs territory of 
the Community and they are delivered free of charge to charities:  
— carrying out their activities in a third country, provided that 
they are represented in the Community,  
or 
— carrying out their activities in the customs territory of the 
Community, provided that they are eligible for relief in the case of importation for free circulation of similar goods from third countries.  
▼
M5 
(o) the customs debt has been incurred otherwise than under 
Article 201 of the Code and the person concerned is able to produce a certificate of origin, a movement certificate, an internal Community transit document or other appropriate document showing that if the imported goods had been entered for free circulation they would have been eligible for Community treatment or preferential tariff treatment, provided the other conditions referred to in Article 890 were satisfied.
 
▼M22  
2. Repayment or remission of import duties in the cases referred to in 
paragraph 1(c) and (f) to (n) shall, except where the goods are destroyed by order of a public authority or delivered free of charge to charities carrying out their activities in the Community, be conditional upon their re-export from the customs territory of the Community under the super ­
vision of the customs authorities.
 
If requested, the decision-making authority shall permit re-export of the 
goods to be replaced by their destruction or by placing them under the external Community transit procedure, under the customs warehousing 
arrangements, or in a free zone or free warehouse.
 
Goods to be assigned one of these treatments shall be considered to be 
non-Community goods.  
In this case, the customs authorities shall take all requisite measures to 
ensure that the goods placed in a customs warehouse, in a free zone or 
in a free warehouse may later be recognised as non-Community goods.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 389
 
__________  
▼B 
4. In addition, the supervising customs office must be satisfied that 
the goods have been neither used nor sold before their re-exportation.  
Article 901  
1. Import duties shall be repaid or remitted where:  
(a) goods entered in error for a customs procedure involving the 
obligation to pay import duties have been re-exported from the customs territory of the Community without having been previously entered for the customs procedure under which they should have been placed, provided the other conditions laid down in Article 237 of the Code have been met;
 
(b) the goods have been re-exported or destroyed in accordance with 
Article 238 (2) (b) of the Code without customs supervision, provided the other conditions laid down in the said Article have been met;
 
(c) the goods have been re-exported or destroyed without customs 
supervision in accordance with Article 900 (1) (c) and (f) to (n), provided the other conditions laid down in Article 900 (2) and (4) have been met.
 
2. Repayment or remission of import duties in the circumstances 
referred to in paragraph 1 shall be conditional on:  
(a) production of all the evidence needed to enable the decision-making 
customs authority to satisfy itself that the goods in respect of which 
repayment or remission is requested:  
— have actually been re-exported from the customs territory of the 
Community, or  
— have been destroyed under the supervision of authorities or 
persons empowered to certify such destruction officially;  
(b) the return to the decision-making customs authority of any 
document certifying the Community status of the goods in question under cover of which the said goods may have left the customs territory of the Community, or the presentation of whatever evidence the said authority considers necessary to satisfy itself that the document in question cannot be used subsequently in connection with any importation of goods into the Community.  ▼
M22  1993R2454 — EN — 05.12.2014 — 022.001 — 390
 
Article 902  
1. For the purposes of Article 901 (2):  
(a) the evidence needed to enable the decision-making customs 
authority to satisfy itself that the goods in respect of which 
repayment or remission is requested have actually been 
re-exported from the customs territory of the Community shall consist of the presentation by the applicant of:
 
— the original or a certified copy of the declaration for export of 
the goods from the customs territory of the Community,  
and 
— certification by the customs office through which the goods 
actually left the customs territory of the Community.  
Where such certification cannot be produced, proof that the goods 
have left the customs territory of the Community may be presented in the form of:
 
— certification by the customs office in the third country of desti ­
nation confirming that the goods have arrived, or  
— the original or a certified copy of the customs declaration for the 
goods made in the third country of destination.  
These documents must be accompanied by administrative and 
commercial documentation enabling the decision-making customs authority to check that the goods exported from the customs 
territory of the Community are the same as those which had been 
declared for a customs procedure involving the obligation to pay import duties, namely:
 
— the original or a certified copy of the declaration for the said 
procedure,  
and 
— where this is considered necessary by the decision-making 
customs authority, commercial or administrative documents (such as invoices, dispatch details, transit documents or health certificates) containing a full description of the goods (trade description, quantities, marks and other identifying particulars) which were presented with the declaration for the said procedure 
or with the declaration for export from the customs territory of 
the Community or the customs declaration made for the goods in the third country of destination, as the case may be;
 
(b) The evidence needed to enable the decision-making customs 
authority to satisfy itself that the goods in respect of which repayment or remission is requested have actually been destroyed under the supervision of authorities or persons authorized to certify officially such destruction shall consist of the presentation by the applicant of:
 
— a report or declaration of destruction drawn up by the authorities 
under whose supervision the goods were destroyed, or a certified copy thereof, or  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 391
 
— a certificate drawn up by the person authorized to certify 
destruction, accompanied by evidence of his authority.  
These documents shall contain a sufficiently full description of the 
destroyed goods (trade description, quantities, marks and other iden ­
tifying particulars) to enable the customs authorities to satisfy them ­
selves, by means of comparison with the particulars given in the declaration for a customs procedure involving the obligation to pay import duties and the accompanying commercial documents (invoices, dispatch details, etc.), that the destroyed goods are those which had been declared for the said procedure.
 
2. Where the evidence referred to in paragraph 1 is insufficient to 
allow the decision-making customs authority to take a decision on the case submitted to it in full knowledge of the facts, or where certain evidence is not available, such evidence may be supplemented or replaced by any other documents considered necessary by the said auth ­
ority.
 
Article 903  
1. For returned goods in respect of which an export duty was levied 
when they were exported from the customs territory of the Community, entry for free circulation shall give the right to repayment of the 
amounts levied.
 
2. Paragraph 1 shall apply only to goods which are in one of the 
situations referred to in Article 844.  
It must be proved to the satisfaction of the customs office where the 
goods are declared for release for free circulation that the goods are in one of the situations referred to in Article 185 (2) (b) of the Code.
 
3. Paragraph 1 shall apply even where the returned goods constitute 
only a proportion of the goods previously exported from the customs territory of the Community.
 
Article 904  
Import duties shall not be repaid or remitted where the only grounds 
relied on in the application for repayment or remission are, as the case may be:
 
(a) re-export from the customs territory of the Community of goods 
previously entered for a customs procedure involving the obligation to pay import duties, for reasons other than those referred to in Article 237 or 238 of the Code or in Article 900 or 901, notably failure to sell;  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 392
 
(b) destruction, for any reason whatsoever, save in the cases expressly 
provided for by Community legislation, of goods entered for a customs procedure involving the obligation to pay import duties after their release by the customs authorities;
 
(c) presentation, for the purpose of obtaining preferential tariff 
treatment of goods declared for free circulation, of documents subsequently found to be forged, falsified or not valid for that purpose, even where such documents were presented in good faith.  
▼
M23  
Article 904a  
1. When no communication is required under paragraph 2, each 
Member State shall hold at the disposal of the Commission the list of the cases in which Article 899(2) was applied.
 
2. Each Member State shall communicate to the Commission a list of 
the cases in which it has applied the provisions of Article 899(2) and the amount repaid or remitted in respect of one or more import or export operations but in consequence of a single special situation is more than EUR 50 000, giving a short summary of each case. This communication shall be forwarded during the first and third quarters of each year for all cases in which it was decided to repay or remit duties during the preceding half-year.  
▼
B 
S e c t i o n 2  
Decisions to be taken by the Commission 
▼M23  
Article 905  
1. Where the application for repayment or remission submitted under 
Article 239(2) of the Code is supported by evidence which might constitute a special situation resulting from circumstances in which no deception or obvious negligence may be attributed to the person concerned, the Member State to which the decision-making customs authority belongs shall transmit the case to the Commission to be settled under the procedure laid down in Articles 906 to 909 where:
 
— the authority considers that a special situation is the result of the 
Commission failing in its obligations,  
— the circumstances of the case are related to the findings of a 
Community investigation carried out under Regulation (EC) No 515/97, or under any other Community legislation or any agreement concluded by the Community with countries or groups of countries in which provision is made for carrying out such Community investigations, or  ▼
B 1993R2454 — EN — 05.12.2014 — 022.001 — 393
 
— the amount for which the person concerned may be liable in respect 
of one or more import or export operations but in consequence of a single special situation is EUR 500 000 or more.
 
The term ‘the person concerned’ shall be interpreted in the same way as 
in Article 899.  
2. However, the cases referred to in paragraph 1 shall not be trans ­
mitted where:  
— the Commission has already adopted a decision under the procedure 
provided for in Articles 906 to 909 on a case involving comparable issues of fact and of law,
 
— the Commission is already considering a case involving comparable 
issues of fact and of law.  
3. The dossier submitted to the Commission shall contain all the 
information required for full consideration. It shall include detailed information on the behaviour of the operator concerned, and in particular on his professional experience, good faith and diligence. This assessment shall be accompanied by all information that may demonstrate that the operator acted in good faith. The dossier shall also include a statement, signed by the applicant for repayment or remission, certifying that he has read the dossier and either stating that he has nothing to add or listing all the additional information that he considers should be included.
 
4. As soon as it receives the dossier the Commission shall inform the 
Member State concerned accordingly.  
5. Should it be found that the information supplied by the Member 
State is not sufficient to enable a decision to be taken on the case concerned in full knowledge of the facts, the Commission may request that additional information be supplied.
 
6. Where one of the following situations occurs the Commission 
shall return the dossier to the customs authority and the procedure referred to in Articles 906 to 909 shall be deemed never to have been initiated:
 
— the dossier shows that there is a disagreement between the customs 
authority that has transmitted the dossier and the person who signed the statement referred to in paragraph 3 as regards the account of the facts,
 
— the dossier is obviously incomplete since it contains nothing that 
would justify its consideration by the Commission,  
— under paragraphs 1 and 2, the dossier should not be transmitted,  
— the existence of a customs debt has not been established,  ▼M23  1993R2454 — EN — 05.12.2014 — 022.001 — 394
 
— new information relating to the dossier and of a nature to alter 
substantially its presentation of the facts or legal assessment has been transmitted by the customs authority to the Commission while it is considering the dossier.
 
Article 906  
The Commission shall forward to the Member States a copy of the 
dossier referred to in Article 905(3) within 15 days of the date on which it received that dossier.
 
Consideration of the case in question shall be included as soon as 
possible on the agenda of a meeting of the group of experts provided for in Article 907.
 
▼M14  
Article 906a  
Where, at any time in the procedure provided for in Articles 906 and 
907, the Commission intends to take a decision unfavourable towards the applicant for repayment or remission, it shall communicate its objections to him/her in writing, together with all the documents on which it bases those objections. The applicant for repayment or remission shall express his/her point of view in writing within a period of one month from the date on which the objections were sent. If he/she does not give his/her point of view within that period, he/she shall be deemed to have waived the right to express a position.
 
▼M23  
Article 907  
After consulting a group of experts composed of representatives of all 
Member States, meeting within the framework of the Committee to consider the case in question, the Commission shall decide whether or not the situation which has been considered justifies repayment or remission.
 
That decision shall be taken within nine months of the date on which 
the case referred to in Article 905(3) is received by the Commission. However, where the declaration or detailed assessment of the operator's behaviour referred to in Article 905(3) is not included in the dossier, the nine months shall be counted only from the date of receipt of these documents by the Commission. The customs authority and the person 
applying for repayment or remission shall be notified accordingly.
 
Where the Commission has found it necessary to ask for additional 
information from the Member State in order to reach its decision, the 
nine months shall be extended by a period equivalent to that between the date the Commission sent the request for additional information and the date it received that information. The person applying for repayment or remission shall be notified of the extension.
 
Where the Commission conducts investigations itself in order to reach 
its decision, the nine months shall be extended by the time necessary to complete the investigations. Such an extension shall not exceed nine months. The customs authority and the person applying for repayment or remission shall be notified of the dates on which investigations are opened and closed.  ▼
M23  1993R2454 — EN — 05.12.2014 — 022.001 — 395
 
Where the Commission has notified the person applying for repayment 
or remission of its objections in accordance with Article 906a, the period of nine months shall be extended by one month.
 
Article 908  
1. The Member State concerned shall be notified of the decision 
referred to in Article 907 as soon as possible and in any event within one month of the expiry of the period specified in that Article.
 
The Commission shall notify the Member States of the decisions it has 
adopted in order to help customs authorities to reach decisions on cases involving comparable issues of fact and law.
 
2. The decision-making authority shall decide whether to grant or 
refuse the application made to it on the basis of the Commission's decision notified in accordance with paragraph 1.
 
3. Where it is established by the decision referred to in Article 907 
that the circumstances under consideration justify repayment or remission, the Commission may specify the conditions under which the Member States may repay or remit duties in cases involving comparable issues of fact and of law.  
▼
B 
Article 909  
If the Commission fails to take a decision within the time limit set in 
Article 907, or fails to notify a decision to the Member State in question within the time limit set in Article 908, the decision-making customs authority shall grant the application.
 
CHAPTER 4  
Administrative assistance between the Customs authorities of the 
Member States  
Article 910  
In the cases referred to in Article 885 (2), the decision-making customs 
authority shall send the supervising customs office two copies of its request made out in writing on a form conforming to the model in Annex 112. The request shall be accompanied by originals or copies of the application for repayment or remission and of all documents necessary to enable the supervising customs office to obtain the information or carry out the checks requested.
 
Article 911  
1. Within two weeks of the date of receipt of the request the super ­
vising customs office shall obtain the information or carry out the checks requested by the decision-making customs authority. It shall enter the results obtained in the portion of the original of the document referred to in Article 910 reserved for that purpose and shall return the said document to the decision-making customs authority together with all the documents forwarded to it.  ▼
M23  1993R2454 — EN — 05.12.2014 — 022.001 — 396
 
2. Where it is unable to obtain the information or carry out the 
checks requested within the two-week period referred to in paragraph 1, the supervising customs office shall acknowledge receipt of the request submitted to it within that period by returning to the decision-making customs authority the copy of the document referred to in Article 910 duly annotated.
 
Article 912  
The implementing customs office shall send the certificate referred to in 
Article 887 (5) to the decision-making customs authority on a form conforming to the specimen in Annex 113.  
▼
M18  
PART IVa  
CONTROLS ON THE USE AND/OR DESTINATION OF GOODS  
Article 912a  
1. For purposes of this part:  
(a) ‘competent authorities’ means: the customs authorities or any other 
Member State authority responsible for applying this part;  
(b) ‘office’ means: the customs office or body responsible at local level 
for applying this part;  
(c) ‘T5 control copy’ means: a T5 original and copy made out on forms 
corresponding to the specimen in Annex 63 accompanied where appropriate by either one or more original and copy forms T5  bis 
corresponding to the specimen in Annex 64 or one or more original and copy loading list T5 corresponding to the specimen in Annex 65. The forms shall be printed and completed in accordance with the explanatory note in Annex 66 and, where appropriate, any additional instructions laid down in other Community rules.
 
2. Where application of Community rules concerning goods imported 
into, exported from, or moving within the customs territory of the 
Community is subject to proof of compliance with  ►C6 the conditions 
provided for or prescribed by that measure ◄ for the use and/or desti ­
nation of the goods, such proof shall be furnished by production of a T5 control copy, completed and used in accordance with the provisions of this part.
 
3. All goods entered on a given T5 control copy shall be loaded on a 
single means of transport within the meaning of the second subparagraph of  ►
M21  Article 349(1) ◄, intended for a single 
consignee and the same use and/or destination.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 397
 
The competent authorities may allow the form corresponding to the 
specimen in Annex 65 to be replaced by T5 loading lists made out by an integrated electronic or automatic data-processing system or by descriptive lists drawn up for the purposes of carrying out dispatch/ export formalities which include all the particulars provided for in the Annex 65 specimen form, provided such lists are designed and completed in such a way that they can be used without difficulty by the authorities in question and offer all the safeguards considered appro ­
priate by those authorities.
 
4. In addition to obligations imposed under specific rules, any person 
who signs a T5 control copy shall be required to put the goods described in that document to the declared use and/or dispatch the goods to the declared destination.
 
That person shall be liable in the event of the misuse by any person of 
any T5 control copy which the former has drawn up.  
5. By way of derogation from paragraph 2 and unless otherwise 
provided in the Community rules requiring a control on the use and/or destination of the goods, each Member State shall have the right to require that the proof of goods having been assigned to the use and/or destination provided for or prescribed shall be furnished in accordance with a national procedure, provided that the goods do not leave its territory before they have been assigned to that use and/or destination.
 
Article 912b  
1. A T5 control copy shall be made out in one original and at least 
one copy. Each of their forms must bear the original signature of the person concerned and include all the particulars regarding the description of goods and any additional information required by the 
provisions relating to the Community rules imposing the control.
 
2. Where the Community rules imposing the control provide for the 
lodging of a guarantee, it shall be lodged:  
— at the agency designated by those rules or, failing that, at either the 
office which issues the T5 control copy or another office designated for that purpose by the Member State to which that office belongs, and
 
— in that manner laid down in those rules or, failing that, by the 
authorities of that Member State.  
In that case, one of the following phrases shall be entered in box 106 of 
the T5 form:  
— Garantía constituida por un importe de … euros  
— Sikkerhed på … EUR  
— Sicherheit in Höhe von … EURO geleistet  
— Κατατεθείσα  εγγύηση  ποσού  … ΕΥΡΩ  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 398
 
— Guarantee of EUR … lodged  
— Garantie d'un montant de … euros déposée  
— Garanzia dell'importo di … EURO depositata  
— Zekerheid voor … euro  
— Entregue garantia num montante de … EURO  
— Annettu … euron suuruinen vakuus  
— Säkerhet ställd till et belopp av … euro  
▼A2 
— Celní dluh ve výši … EUR zajišt ěn 
— Esitatud tagatis EUR …  
— Galvojums par EUR … iesniegts  
— Pateikta garantija … EUR sumai  
— … EUR vámbiztosíték letétbe helyezve  
— Garanzija fuq l-EUR … saret  
— Złożono zabezpieczenie w wysoko ści … EUR  
— Položeno zavarovanje v višini … EUR  
— Poskytnuté zabezpe čenie vo výške … EUR  
▼M30  
— Обезпечение  от … EUR представено  
— Garan ție depusă în sumă de … EUR  
▼M45  
— Položeno osiguranje u visini … EUR.  
▼M18  
3. Where the Community rules imposing the control specify a time 
limit for assigning the goods to a particular use and/or destination, the 
statement ‘Time limit of … days for completion’ in box 104 of the T5 
form shall be completed.  
4. Where the goods are moving under a customs procedure, the T5 
control copy shall be issued by the customs office where the goods are dispatched.
 
The document for the produce shall bear a reference to the T5 control 
copy issued. Similarly, box 109 of the T5 form issued shall contain a reference to the document used for the procedure.
 
5. Where the goods are not placed under a customs procedure, the T5 
control copy shall be issued by the office where the goods are dispatched.
 
One of the following phrases shall be entered in box 109 of the T5 
form:  
— Mercancías no incluidas en un régimen aduanero  
— Ingen forsendelsesprocedure  
— Nicht in einem Zollverfahren befindliche Waren  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 399
 
— Εμπορεύματα  εκτός  τελωνειακού  καθεστώτος  
— Goods not covered by a customs procedure  
— Marchandises hors régime douanier  
— Merci non vincolate ad un regime doganale  
— Geen douaneregeling  
— Mercadorias não sujeitas a regime aduaneiro  
— Tullimenettelyn ulkopuolella olevat tavarat  
— Varorna omfattas inte av något tullförfarande  
▼A2 
— Zboží mimo celní režim  
— Kaup, millele ei rakendata tolliprotseduuri  
— Preces, kur ām nav piem ērota muitas proced ūra 
— Prekės, kurioms netaikoma muitin ės procedūra 
— Vámeljárás alá nem vont áruk  
— Oġġetti mhux koperti bi pro ċedura tad-Dwana  
— Towary nieobj ęte procedur ą celną 
— Blago ni vklju čeno v carinski postopek  
— Tovar nie je v colnom režime  
▼M30  
— Стоки , които  не са под митнически  режим  
— Mărfuri care nu sunt acoperite de un regim vamal  
▼M45  
— Roba nije obuhva ćena carinskim postupkom.  
▼M18  
6. The T5 control copy shall be endorsed by the office referred to in 
paragraphs 4 and 5. Such endorsement shall comprise the following, to appear in box A (office of departure) of those documents:
 
(a) in the case of the T5 form, the name and stamp of the office, the 
signature of the competent person, the date of authentication and a registration number which may be pre-printed;
 
(b) in the case of the T5 bis form or T5 loading list, the registration 
number appearing on the T5 form. That number shall be inserted either by means of a stamp incorporating the name of the office or by hand; in the latter case it shall be accompanied by the official stamp of the said office.
 
7. Unless otherwise provided in the Community rules requiring a control 
on the use and/or destination of the goods,  ►M21  Article 357 ◄ shall 
apply  mutatis mutandis . The office referred to in paragraphs 4 and 5 shall 
verify the consignment and shall complete and endorse box D, ‘Control by office of departure’, on the front of the T5 form.  ▼
M18  1993R2454 — EN — 05.12.2014 — 022.001 — 400
 
8. The office referred to in paragraphs 4 and 5 shall keep a copy of 
each T5 control copy. The originals of these documents shall be returned to the person concerned as soon as all administrative formalities have been carried out, and boxes A (Office of departure), and B (Return to …) of the T5 form, duly completed.  
▼
M21  
9. Article 360 shall apply  mutatis mutandis . 
▼M18  
Article 912c  
1. The goods and the originals of the T5 control copies shall be 
presented at the office of destination.  
Unless otherwise provided in the Community rules requiring a control 
on the use and/or destination of the goods, the office of destination may allow the goods to be delivered direct to the consignee on such conditions as it shall lay down to enable it to carry out its control on or after arrival of the goods.
 
Any person who presents a T5 control copy and the consignment to 
which it relates to the office of destination may, on request, obtain a receipt made out on a form corresponding to the specimen in Annex 47. The receipt may not replace the T5 control copy.
 
2. Where the Community rules require a control on the exit of goods 
from the customs territory of the Community:  
— for goods leaving by sea, the office of destination shall be the office 
responsible for the port where the goods are loaded on the vessel 
operating a service other than a regular shipping service within the meaning of Article 313a,
 
— for goods leaving by air, the office of destination shall be the office 
responsible for the international Community airport, within the meaning of Article 190(b), at which the goods are loaded on an aircraft bound for an airport outside the Community,  
▼
M21  
— for goods leaving by any other modes of transport, the office of 
destination shall be the office of exit referred to in Article 793(2).  
▼M18  
3. The office of destination shall carry out controls on the use and/or 
destination  ►C6 provided for or prescribed. ◄ It shall register the 
particulars of the T5 control copy by keeping a copy of the said document where appropriate, and the result of the controls which have been carried out.
 
4. The office of destination shall return the original of the T5 control 
copy to the address shown in box B (‘Return to …’) of the T5 form once all the required formalities have been completed and annotations made.  ▼
M18  1993R2454 — EN — 05.12.2014 — 022.001 — 401
 
Article 912d  
1. Where the issue of the T5 control copy calls for a guarantee under 
Article 912b(2), the provisions of paragraphs 2 and 3 shall apply:  
2. Where quantities of goods have not been assigned to the 
prescribed use and/or destination, by the expiry of a specified time limit under Article 912b(3) where applicable, the competent authorities shall take the necessary steps to enable the office referred to in Article 912b(2) to recover, where applicable from the guarantee lodged, the proportion corresponding to those quantities.
 
However, at the request of the person concerned, those authorities may 
decide to collect, where applicable from the guarantee, an amount obtained by taking the proportion of the guarantee corresponding to the amount of goods not assigned to the specified use and/or destination by the end of the prescribed time limit, and multiplying that by the quotient obtained from dividing the number of days over the time limit required for those quantities to be assigned their use and/or destination by the length, in days, of the timelimit.
 
This paragraph shall not apply where the person concerned can show 
that the goods in question have been lost through  force majeure . 
3. If, within six months either of the date on which the T5 control 
copy was issued or of expiry of the time limit entered in box 104 of the 
T5 form under ‘Time limit of …, days for completion’, as the case may be, that copy, duly endorsed by the office of destination, has not been received by the return office specified in box B of the document, the competent authorities shall take the necessary steps to require the office referred to in Article 912b(2) to recover the guarantee provided for in that Article.
 
This paragraph shall not apply where the delay in returning the T5 
control copy was not attributable to the person concerned.  
4. The provisions of paragraphs 2 and 3 shall apply unless otherwise 
provided in the Community rules requiring a control on the use and/or destination of the goods and, in any event, without prejudice to the provisions concerning the customs debt.
 
Article 912e  
1. Unless otherwise provided in the Community rules requiring a 
control on the use and/or destination of the goods, the T5 control copy and the consignment which it accompanies may be divided before completion of the procedure for which the form was issued. Consignments resulting from such division may themselves be further divided.  ▼
M18  1993R2454 — EN — 05.12.2014 — 022.001 — 402
 
2. The office at which the division takes place shall issue, in 
accordance with Article 912b, an extract of the T5 control copy for each part of the divided consignment.
 
Each extract shall contain,  inter alia , the additional information shown 
in boxes 100, 104, 105, 106 and 107 of the initial T5 control copy, and shall state the net mass and net quantity of the goods to which that extract applies. One of the following phrases shall be entered in box 106 of the T5 form used for each extract:
 
— Extracto del ejemplar de control T5 inicial (número de registro, 
fecha, oficina y país de expedición): …  
— Udskrift af det oprindelige kontroleksemplar T5 (registreringsnum ­
mer, dato, sted og udstedelsesland): …  
— Auszug aus dem ursprünglichen Kontrollexemplar T5 (Registrier ­
nummer, Datum, ausstellende Stelle und Ausstellungsland): …  
— Απόσπασμα  του αρχικού  αντιτύπου  ελέγχου  Τ5 (αριθμός  πρωτοκόλ­  
λου, ημερομηνία , τελωνείο  και χώρα  έκδοσης ): …  
— Extract of the initial T5 control copy (registration number, date, 
office and country of issue): …  
— Extrait de l'exemplaire de contrôle T5 initial (numéro d'enregistre ­
ment, date, bureau et pays de délivrance): …  
— Estratto dell'esemplare di controllo T5 originale (numero di registra ­
zione, data, ufficio e paese di emissione): …  
— Uittreksel van het oorspronkelijke controle-exemplaar T5 (registra ­
tienummer, datum, kantoor en land van afgifte): …  
— Extracto do exemplar de controlo T5 inicial (número de registo, 
data, estância e país de emissão): …  
— Ote alun perin annetusta T5-valvontakappaleesta (kirjaamisnumero, 
antamispäivämäärä, -toimipaikka ja -maa): …  
— Utdrag ur ursprungligt kontrollexemplar T5 (registreringsnummer, 
datum, utfärdande kontor och land): …  
▼A2 
— Výpis z p ůvodního kontrolního výtisku T5 (eviden ční číslo, datum, 
úřad a zem ě vystavení): …  
— Väljavõte esialgsest T5 kontrolleksemplarist (registreerimisnumber, 
kuupäev, väljaandnud asutus ja riik): …  
— Izraksts no s ākotnējā T5 kontroleksempl āra (reģistrācijas numurs, 
datums, izdev ēja iestāde un valsts): …  
— Išrašas iš pirminio T5 kontrolinio egzemplioriaus (registracijos 
numeris, data, išdavusi įstaiga ir valstyb ė): …  
— Az eredeti T5 ellen őrző példány kivonata (nyilvántartási szám, kiál ­
lítás dátuma, a kiállító ország és hivatal neve): …  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 403
 
— Estratt tal-kopja ta' kontroll tat-T5 inizjali (numru ta're ġistrazzjoni, 
data, uffiċċju u pajji ż fejn ġie maħruġ id-dokument)  
— Wyciąg z wyjściowej karty kontrolnej T5 (numer ewidencyjny, data, 
urząd i kraj wystawienia): …  
— Izpisek iz prvotnega kontrolnega izvoda T5 (eviden čna številka, 
datum, urad in država izdaje): …  
— Výpis z pôvodného kontrolného výtla čku T5 (registra čné číslo, 
dátum, vydávajúci úrad a krajina vydania): …  
▼M30  
— Извлечение  от първоначално  издадения  оначалния  контролен  
формуляр  Т5 (регистрационен  номер , дата, митническо  
учреждение  и страна  на издаване ): …  
— Extras din exemplarul de control T5 ini țial (număr de înregistrare, 
data, biroul ți țara emitente): …  
▼M45  
— Izvod prvobitnog kontrolnog primjerka T5 (registracijski broj, 
datum, ispostava i zemlja izdavanja): ….  
▼M18  
Box B ‘Return to …’ of the T5 form shall contain the information 
shown in the corresponding box of the initial T5 form.  
One of the following phrases shall be entered in box J ‘Controls on the 
use and/or destination’ of the initial T5 form:  
— … (número) extractos expedidos — copias adjuntas  
— … (antal) udstedte udskrifter — kopier vedføjet  
— … (Anzahl) Auszüge ausgestellt — Durchschriften liegen bei  
— … (αριθμός ) εκδοθέντα  αποσπάσματα  — συνημμένα  αντίγραφα  
— … (number) extracts issued — copies attached  
— … (nombre) extraits délivrés — copies ci-jointes  
— … (numero) estratti rilasciati — copie allegate  
— … (aantal) uittreksels afgegeven — kopieën bijgevoegd  
— … (número) de extractos emitidos — cópias juntas  
— Annettu … (lukumäärä) otetta — jäljennökset liitteenä  
— … (antal) utdrag utfärdade — kopier bifogas  
▼A2 
— … (po čet) vystavených výpis ů — kopie p řiloženy  
— väljavõtted … (arv) — koopiad lisatud  
— Izsniegti … (skaits) izraksti — kopijas pielikum ā 
— Išduota … (skai čius) išrašų — kopijos pridedamos  
— … (számú) kivonat kiadva — másolatok csatolva  
— … (numru) estratti ma ħruġa kopji mehmu ża ▼A2 1993R2454 — EN — 05.12.2014 — 022.001 — 404
 
— … (ilo ść) wydanych wyci ągów — kopie za łączone  
— … (število) izdani izpiski — izvodi priloženi  
▼M26  
— (počet) vyhotovených výpisov – kópie priložené  
▼M30  
— … (брой ) издадени  извлечения  — приложени  формуляри  
— … (num ărul) de extrase emise — copii anexate  
▼M45  
— … (broj) izdanih izvadaka – preslike u prilogu.  
▼M18  
The initial T5 control copy shall be returned without delay to the 
address shown in box B ‘Return to …’ of the T5 form, accompanied by copies of the extracts issued.
 
The office where the division takes place shall keep a copy of the initial 
T5 control copy and extracts. The originals of the extract T5 control copies shall accompany each part of the divided consignment to the corresponding offices of destination where the provisions referred to in Article 912c shall be applied.
 
3. In the case of further division pursuant to paragraph 1, paragraph 
2 shall be applied  mutatis mutandis . 
Article 912f  
1. The T5 control copy may be issued retrospectively on condition 
that: 
— the person concerned is not responsible for the failure to apply for 
or to issue that document when the goods were dispatched or he can furnish proof that the failure is not due to any deception or obvious negligence on his part,
 
— the person concerned furnishes proof that the T5 control copy relates 
to goods in respect of which all the formalities have been completed,
 
— the person concerned produces the documents required for the issue 
of the said T5 control copy,  
— it is established to the satisfaction of the competent authorities that 
the retrospective issue of the T5 control copy cannot give rise to the securing of financial benefits which would not be warranted in the light of the procedure used, the customs status of the goods and their use and/or destination.
 
Where the T5 control copy is issued retrospectively, the T5 form shall 
contain in red one of the following phrases:  
— Expedido  a posteriori  
— Udstedt efterfølgende  
— nachträglich ausgestellt  
— Εκδοθέν  εκ των υστέρων  
— Issued retrospectively  ▼A2 1993R2454 — EN — 05.12.2014 — 022.001 — 405
 
— Délivré a posteriori  
— Rilasciato a posteriori  
— achteraf afgegeven  
— Emitido a posteriori  
— Annettu jälkikäteen  
— Utfärdat i efterhand  
▼A2 
— Vystaveno dodate čně 
— Välja antud tagasiulatuvalt  
— Izsniegts retrospekt īvi 
— Retrospektyvusis išdavimas  
▼M26  
— Kiadva visszamen őleges hatállyal  
▼A2 
— Maħruġ retrospettivament  
— Wystawiona retrospektywnie  
— Izdano naknadno  
▼M26  
— Vyhotovené dodato čne 
▼M30  
— Издаден  впоследствие  
— Eliberat ulteriorEmis a posteriori  
▼M45  
— Izdano naknadno.  
▼M18  
and the person concerned shall enter on it the identity of the means of 
transport by which the goods were dispatched, the date of departure and, if appropriate, the date on which the goods were produced at the office of destination.
 
2. Duplicates of T5 control copies and extract T5 control copies may 
be issued by the issuing office at the request of the person concerned in the event of the loss of the originals. The duplicate shall bear the stamp of the office and the signature of the competent official and in red block letters, one of the following words:
 
— DUPLICADO  
— DUPLIKAT  
— DUPLIKAT  
— ΑΝΤΙΓΡΑΦΟ  
— DUPLICATE  
— DUPLICATA  
— DUPLICATO  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 406
 
— DUPLICAAT  
— SEGUNDA VIA  
— KAKSOISKAPPALE  
— DUPLIKAT  
▼A2 
— DUPLIKÁT  
— DUPLIKAAT  
— DUBLIK ĀTS 
— DUBLIKATAS  
— MÁSODLAT  
— DUPLIKAT  
— DUPLIKAT  
— DVOJNIK  
— DUPLIKÁT  
▼M30  
— ДУБЛИКАТ  
— DUPLICAT  
▼M45  
— DUPLIKAT.  
▼M18  
3. T5 control copies issued retrospectively and duplicates may be 
annotated by the office of destination only where that office establishes that the goods covered by the document in question have been assigned to the use and/or destination provided for or prescribed by the Community rules.
 
Article 912g  
1. The competent authorities of each Member State may, within the 
scope of their competence, authorise any person who fulfils the conditions laid down in paragraph 4 and who intends to consign goods in respect of which a T5 control copy must be made out (here ­
inafter referred as ‘the authorised consignor’ not to present at the office of departure either the goods concerned or the T5 control copy covering them.
 
2. With regard to the T5 control copy used by authorised consignors, 
the competent authorities may:  
(a) prescribe the use of forms bearing a distinctive mark as a means of 
identifying the authorised consignors;  
(b) stipulate that box A of the form, ‘Office of departure’:  
— be stamped in advance with the stamp of the office of departure 
and signed by an official of that office; or  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 407
 
— be stamped by the authorised consignor with a special approved 
metal stamp conforming to the specimen in Annex 62, or  
— be pre-printed with the imprint of the special stamp conforming 
to the specimen in Annex 62 if printed by a printer approved for that purpose. This imprint may also be entered by an integrated electronic or automatic data-processing system;
 
(c) authorise the authorised consignor not to sign forms stamped with 
the special approved stamp referred to in Annex 62 which are made out by an integrated electronic or automatic data-processing system. In this event, the space reserved for the signature of the declarant in box 110 of the forms shall contain one of the following phrases:
 
— Dispensa de la firma, artículo 912 octavo del Reglamento (CEE) 
n o 2454/93  
— Underskriftsdispensation, artikel 912g i forordning (EØF) 
nr. 2454/93  
— Freistellung von der Unterschriftsleistung, Artikel 912g der 
Verordnung (EWG) Nr. 2454/93  
— Απαλλαγή  από την υποχρέωση  υπογραφής , άρθρο  912 ζ του 
κανονισμού  (ΕΟΚ ) αριθ. 2454/93  
— Signature waived — Article 912g of Regulation (EEC) 
No 2454/93  
— Dispense de signature, article 912 octies du règlement (CEE) 
n o 2454/93  
— Dispensa dalla firma, articolo 912 octies del regolamento (CEE) 
n. 2454/93  
— Vrijstelling van ondertekening — artikel 912 octies van 
Verordening (EEG) nr. 2454/93  
— Dispensada a assinatura, artigo 912  o — G do Regulamento (CE) 
n. 2454/93  
— Vapautettu allekirjoituksesta — asetuksen (ETY) N:o 2454/93 
912g artikla  
— Befriad från underskrift, artikel 912g i förordning (EEG) 
nr 2454/93  
▼A2 
— Podpis se nevyžaduje — článek 912g na řízení (EHS) č. 2454/93  
— Allkirjanõudest loobutud — määruse (EMÜ) nr 2454/93 
artikkel 912g  
— Derīgs bez paraksta — Regulas (EEK) Nr.2454/93 912.g pants  
— Leista nepasirašyti — Reglamentas (EEB) Nr. 2454/93, 912g 
straipsnis  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 408
 
— Aláírás alól mentesítve — a 2454/93/EGK rendelet 912g. cikke  
— Firma mhux me ħtieġa — Artikolu 912g tar-Regolament (KEE) 
2454/93  
— Zwolniony ze sk ładania podpisu — art. 912g 
rozporządzenia (EWG) nr 2454/93  
— Opustitev podpisa — člen 912g člen uredbe (EGS) št. 2454/93  
▼M26  
— Oslobodenie od podpisu – článok 912g nariadenia (EHS) 
č. 2454/93  
▼M30  
— Освободен  от подпис  — член  912ж на Регламент  (ЕИО ) 
№ 2454/93  
— Dispens ă de semn ătură — Articolul 912g din 
Regulamentul (CEE) Nr. 2454/93  
▼M45  
— Oslobo đeno potpisa – članak 912.g Uredbe (EEZ) br. 2454/93.  
▼M18  
3. The authorised consignor shall complete the T5 control copy, 
entering the required particulars, including:  
— in box A (‘Office of departure’) the date on which the goods were 
consigned and the number allocated to the declaration, and  
— in box D (‘Control by office of departure)’ of the T5 form one of 
the endorsements:  
— Procedimiento simplificado, artículo 912 octavo del 
Reglamento (CEE) n  o 2454/93  
— Forenklet fremgangsmåde, artikel 912g i forordning (EØF) 
nr. 2454/93  
— Vereinfachtes Verfahren, Artikel 912g der Verordnung (EWG) 
Nr. 2454/93  
— Απλουστευμένη  διαδικασία , άρθρο  912 ζ) του κανονισμού  
(ΕΟΚ ) αριθ. 2454/93  
— Simplified procedure — Article 912g of Regulation (EEC) 
No 2454/93  
— Procédure simplifiée, article 912 octies du règlement (CEE) 
n o 2454/93  
— Procedura semplificata, articolo 912 octies del 
regolamento (CEE) n. 2454/93  
— Vereenvoudigde procedure, artikel 912 octies van 
Verordening (EEG) nr. 2454/93  
— Procedimento simplificado, artigo 912  o — G do 
Regulamento (CE) n  o 2454/93  ▼A2 1993R2454 — EN — 05.12.2014 — 022.001 — 409
 
— Yksinkertaistettu menettely — asetuksen (ETY) N:o 2454/93 
912g artikla  
— Förenklat förfarande, artikel 912g i förordning (EEG) nr 2454/93  
▼A2 
— Zjednodušený postup- článek 912g Na řízení (EHS) č. 2454/93  
— Lihtsustatud tolliprotseduur — määruse (EMÜ) nr 2454/93 
artikkel 912g  
— Vienk āršota proced ūra — Regulas (EEK) Nr.2454/93 912.g 
pants  
— Supaprastinta proced ūra — Reglamentas (EEB) Nr. 2454/93, 
912g straipsnis  
— Egyszer űsített eljárás — a 2454/93/EGK rendelet 912g. cikke  
— Proċedura simplifikata — Artikolu 912g tar-Regolament (KEE) 
2454/93  
— Procedura uproszczona — art. 912g rozporz ądzenia (EWG) 
nr 2454/93  
— Poenostavljen postopek — člen 912g uredbe (EGS) št. 2454/93  
— Zjednodušený postup — článok 912g nariadenia (EHS) 
č. 2454/93  
▼M30  
— Опростена  процедура  — член  912ж на Регламент  (ЕИО ) 
№ 2454/93  
— Procedur ă simplicat ă — Articolul 912g din Regulamentul (CEE) 
Nr. 2454/93  
▼M45  
— Pojednostavnjeni postupak – članak 912.g Uredbe (EEZ) br. 
2454/93  
▼M18  
and, where appropriate, particulars of the period within which the goods 
must be presented at the office of destination, the identification measures applied and references to the dispatch document.
 
That copy, duly completed and, where appropriate, signed by the 
approved consignor, shall be deemed to have been issued by the office indicated by the stamp referred to in paragraph 2(b).
 
After dispatch of the goods, the authorised consignor shall without 
delay send the office of departure a copy of the T5 control copy, together with any document on the basis of which the T5 control copy was drawn up.
 
4. The authorisation referred to in paragraph 1 shall be granted only 
to persons who frequently consign goods, whose records enable the competent authorities to check on their operations and who have not committed serious or repeated offences against the legislation in force.
 
The authorisation shall specify in particular:  
— the office or offices competent to act as offices of departure for 
consignments,  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 410
 
— the period within which, and the procedure by which, the authorised 
consignor is to inform the office of departure of the consignment to be sent, in order that the office may carry out any controls, including any required by Community rules, before the departure of the goods,
 
— the period within which the goods must be presented at the office of 
destination; this period shall be determined according to the 
conditions of transport or by Community rules,  
— the measures to be taken to identify the goods, which may include 
the use of special seals approved by the competent authorities and affixed by the authorised consignor,
 
— the means for providing guarantees where the issue of the T5 
control copy is conditional thereon.  
5. The authorised consignor shall take all necessary measures to 
ensure the safekeeping of the special stamp or of the forms bearing the imprint of the stamp of the office of departure or the imprint of the special stamp.
 
The authorised consignor shall bear all the consequences, in particular 
the financial consequences, of any errors, omissions or other faults in 
the T5 control copies which he draws up or in the performance of the 
procedures incumbent on him under the authorisation provided for in paragraph 1.
 
In the event of the misuse by any person of T5 control copy forms 
stamped in advance with the stamp of the office of departure or with the special stamp, the authorised consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges which have not been paid and for the repayment of any financial benefits which have been wrongly obtained following such misuse, unless he can satisfy the competent authorities by whom he was auth ­
orised that he took all the measures required to ensure the safekeeping of the special stamp or of the forms bearing the imprint of the stamp of the office of departure or the imprint of the special stamp.  
▼
B 
PART V  
FINAL PROVISIONS  
Article 913  
The following Regulation and Directives shall be repealed:  
— Regulation (EEC) No 37/70 of the Commission of 9 January 1970 
on determining the origin of essential spare parts for use with any piece of equipment machine, apparatus or vehicle dispatched before ­
hand (
 1 ), ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 411  
( 1 ) OJ No L 7, 10.1.1970, p. 6.
 — Regulation (EEC) No 2632/70 of the Commission of 23 December 
1970 determining the origin of radio and television receivers (  1 ), 
— Regulation (EEC) No 315/71 of the Commission of 12 February 
1971 on determining the origin of basic wines intended for the 
preparation of vermouth, and the origin of vermouth (  2 ), 
— Regulation (EEC) No 861/71 of the Commission of 27 April 1971 
on determining the origin of tape recorders (  3 ), 
— Regulation (EEC) No 3103/73 of the Commission of 14 November 
1973 on certificates of origin and applications for such certificates (  4 ), 
— Commission Regulation (EEC) No 2945/76 of 26 November 1976 
laying down provisions for the implementation of Council Regulation (EEC) No 754/76 on the customs treatment applicable to goods returned to the customs territory of the Community (
 5 ), as 
last amended by the Act of Accession of Spain and Portugal,  
— Commission Regulation (EEC) No 137/79 of 19 December 1978 on 
the institution of a special method of administrative cooperation for applying intra-Community treatment to the fishery catches of vessels of Member States (
 6 ), as last amended by Regulation (EEC) 
No 3399/91 (  7 ), 
— Commission Regulation (EEC) No 1494/80 of 11 June 1980 on 
interpretative notes and generally. accepted accounting principles for the purposes of customs value (
 8 ), 
— Commission Regulation (EEC) No 1495/80 of 11 June 1980 imple ­
menting certain provisions of Council Regulation (EEC) No 1224/80 on the valuation of goods for customs purposes (
 9 ), as last amended 
by Regulation (EEC) No 558/91 (  10 ), 
— Commission Regulation (EEC) No 1496/80 of 11 June 1980 on the 
declaration of particulars relating to customs value and on documents to be furnished (
 11 ), as last amended by 
Regulation (EEC) No 979/93 (  12 ), ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 412  
( 1 ) OJ No L 279, 24.12.1970, p. 35. 
( 2 ) OJ No L 36, 13.2.1971, p. 10. 
( 3 ) OJ No L 95, 28.4.1971, p. 11. 
( 4 ) OJ No L 315, 16.11.1973, p. 34. 
( 5 ) OJ No L 335, 4.12.1976, p. 1. 
( 6 ) OJ No L 20, 27.1.1979, p. 1. 
( 7 ) OJ No L 320, 22.11.1991, p. 19. 
( 8 ) OJ No L 154, 21.6.1980, p. 3. 
( 9 ) OJ No L 154, 21.6.1980, p. 14. 
( 10 ) OJ No L 62, 8.3.1991, p. 24. 
( 11 ) OJ No L 154, 21.6.1980, p. 16. 
( 12 ) OJ No L 101, 27.4.1993, p. 7.
 — Commission Regulation (EEC) No 1574/80 of 20 June 1980 laying 
down provisions for the implementation of Articles 16 and 17 of Council Regulation (EEC) No 1430/79 on the repayment or remission of import or export duties (
 1 ), 
— Commission Regulation (EEC) No 3177/80 of 5 December 1980 on 
the place of introduction to be taken into consideration in applying Article 14 (2) of Council Regulation (EEC) No 1224/80 on the valuation of goods for customs purposes (
 2 ), as last amended by 
Regulation (EEC) No 2779/90 (  3 ); 
— Commission Regulation (EEC) No 3179/80 of 5 December 1980 on 
postal charges to be taken into consideration when determining the customs value of goods sent by post (
 4 ), as last amended by 
Regulation (EEC) No 1264/90 (  5 ), 
— Commission Regulation (EEC) No 553/81 of 12 February 1981 on 
certificates of origin and applications for such certificates (  6 ), 
— Commission Regulation (EEC) No 1577/81 of 12 June 1981 estab ­
lishing a system of simplified procedures for the determination of the customs value of certain perishable goods (
 7 ), as last amended by 
Regulation (EEC) No 3334/90 (  8 ), 
— Commission Directive 82/57/EEC of 17 December 1981 laying down 
certain provisions for implementing Council Directive 79/695/EEC on the harmonization of procedures for the release of goods for free circulation (
 9 ), as last amended by Directive 83/371/EEC (  10 ), 
— Commission Directive 82/347/EEC of 23 April 1982 laying down 
certain provisions for implementing Council Directive 81/177/EEC on the harmonization of procedures for the export of Community goods (
 11 ), 
— Commission Regulation (EEC) No 3040/83 of 28 October 1983 
laying down provisions for the implementation of Articles 2 and 14 of Council Regulation (EEC) No 1430/79 on the repayment or remission of import or export duties (
 12 ), 
— Commission Regulation (EEC) No 3158/83 of 9 November 1983 on 
the incidence of royalties and licence fees in customs value (  13 ), ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 413  
( 1 ) OJ No L 161, 26.6.1980, p. 3. 
( 2 ) OJ No L 335, 12.12.1980, p. 1. 
( 3 ) OJ No L 267, 29.9.1990, p. 36. 
( 4 ) OJ No L 335, 12.12.1980, p. 62. 
( 5 ) OJ No L 124, 15.5.1990, p. 32. 
( 6 ) OJ No L 59, 5.3.1981, p. 1. 
( 7 ) OJ No L 154, 13.6.1981, p. 26. 
( 8 ) OJ No L 321, 21.11.1990, p. 6. 
( 9 ) OJ No L 28, 5.2.1982, p. 38. 
( 10 ) OJ No L 204, 28.7.1983, p. 63. 
( 11 ) OJ No L 156, 7.6.1982, p. 1. 
( 12 ) OJ No L 297, 29.10.1983, p. 13. 
( 13 ) OJ No L 309, 10.11.1983, p. 19.
 — Commission Regulation (EEC) No 1751/84 of 13 June 1984 laying 
down certain provisions for the application of Council Regulation (EEC) No 3599/82 (
 1 ), as last amended by 
Regulation (EEC) No 3693/92 (  2 ), 
— Commission Regulation (EEC) 3548/84 of 17 December 1984 
laying down certain provisions for the application of Regulation (EEC) No 2763/83 on arrangements permitting goods to be processed under customs control before being put into free circulation (
 3 ), as last amended by Regulation (EEC) No 2361/87 (  4 ), 
— Commission Regulation (EEC) No 1766/85 of 27 June 1985 on the 
rates of exchange to be used in the determination of customs value (  5 ), 
as last amended by Regulation (EEC) No 593/91 (  6 ), 
— Commission Regulation (EEC) No 3787/86 of 11 December 1986 
on the annulment or revocation of authorizations issued under certain customs procedures with economic impact (
 7 ), 
— Commission Regulation (EEC) No 3799/86 of 12 December 1986 
laying down provisions for the implementation of Council Regulation (EEC) No 1430/79 on the repayment or remission of import or export duties (
 8 ), 
— Commission Regulation (EEC) No 2458/87 of 31 July 1987 laying 
down provisions for the implementation of Council regulation (EEC) No 2473/86 on outward processing relief arrangements and the standard exchange system (
 9 ), as last amended by 
Regulation (EEC) No 3692/92 (  10 ), 
— Commission Regulation (EEC) No 4128/87 of 9 December 1987 
laying down conditions for the entry of flue-cured Virginia type, light air-cured Burley type (including Burley hybrids), light air-cured Maryland type and fire-cured tobacco, falling within 
subheadings 2401 10 10 to 2401 10 49 and 2401 10 49 and 
2401 20 10 to 2401 20 49 of the combined nomenclature (
 11 ), 
— Commission Regulation (EEC) No 4129/87 of 9 December 1987 
specifying the conditions for the inclusion of certain live animals 
of the domestic bovine species and certain meat of the bovine 
species under the combined nomenclature listed in Annex C to the Agreement between the European Economic Community and Yugoslavia (
 12 ), ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 414  
( 1 ) OJ No L 171, 29.6.1984, p. 1. 
( 2 ) OJ No L 374, 22.12.1992, p. 28. 
( 3 ) OJ No L 331, 19.12.1984, p. 5. 
( 4 ) OJ No L 215, 5.8.1987, p. 9. 
( 5 ) OJ No L 168, 28.6.1985, p. 21. 
( 6 ) OJ No L 66, 13.3.1991, p. 14. 
( 7 ) OJ No L 350, 12.12.1986, p. 14. 
( 8 ) OJ No L 352, 13.12.1986, p. 19. 
( 9 ) OJ No L 230, 17.8.1987, p. 1. 
( 10 ) OJ No L 374, 22.12.1992 p. 26. 
( 11 ) OJ No L 387, 31.12.1987, p. 1. 
( 12 ) OJ No L 387, 31.12.1987, p. 9.
 — Commission Regulation (EEC) No 4130/87 of 9 December 1987 
laying down conditions for the entry of fresh table grapes of the variety Emperor ( Vitis vinifera cv ) falling within subheading 
0806 10 11 of the combined nomenclature (
 1 ), 
— Commission Regulation (EEC) No 4131/87 of 9 December 1987 
determining the conditions of entry of port, Madeira, sherry, Setubal muscatel and Tokay (Aszu and Szamorodni) wines falling within subheadings 2204 21 41, 2204 21 51, 2204 29 41, 2204 29 45, 2204 29 51 and 2204 29 55 of the combined nomencla ­
ture (
 2 ), as last amended by Regulation (EEC) No 2490/91 (  3 ), 
— Commission Regulation (EEC) No 4132/87 of 9 December 1987 
determining the conditions for the inclusion of bourbon whiskey under subheadings 2208 30 11 and 2208 30 19 of the combined nomenclature (
 4 ), 
— Commission Regulation (EEC) No 4133/87 of 9 December 1987 
determining the conditions for the admission of vodka of combined nomenclature subheadings 2208 90 31 and 2208 90 59, imported into the Community, to the tariff conditions provided for in the agreement between the European Economic Community and the Republic of Finland on mutual trade in wines and spirituous beverages (
 5 ), 
— Commission Regulation (EEC) No 4134/87 of 9 December 1987 
determining the conditions of entry of preparations known as cheese fondues to be included under subheading 2106 90 10 of the combined nomenclature (
 6 ), 
— Commission Regulation (EEC) No 4135/87 of 9 December 1987 
determining the conditions of entry of natural sodium nitrate and 
natural potassic sodium nitrate falling within subheadings 
3102 50 10 and 3105 91 10 respectively of the combined nomencla ­
ture (  7 ), 
— Commission Regulation (EEC) No 4136/87 of 9 December 1987 
determining the conditions of entry of horses intended for slaughter under subheading 0101 19 10 of the combined nomencla ­
ture (
 8 ), 
— Commission Regulation (EEC) No 4137/87 of 9 December 1987 
determining the conditions of entry of goods under subheadings 0408 11 90, 0408 91 90, 0408 99 90, 1106 20 10, 2501 00 51, 3502 10 10 and 3502 90 10 of the combined nomenclature (
 9 ), ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 415  
( 1 ) OJ No L 387, 31.12.1987, p. 16. 
( 2 ) OJ No L 387, 31.12.1987, p. 22. 
( 3 ) OJ No L 231, 20.8.1991, p. 1. 
( 4 ) OJ No L 387, 31.12.1987, p. 36. 
( 5 ) OJ No L 387, 31.12.1987, p. 42. 
( 6 ) OJ No L 387, 31.12.1987, p. 48. 
( 7 ) OJ No L 387, 31.12.1987, p. 54. 
( 8 ) OJ No L 387, 31.12.1987, p. 60. 
( 9 ) OJ No L 387, 31.12.1987, p. 63.
 — Commission Regulation (EEC) No 4138/87 of 9 December 1987 
determining the conditions under which contain potatoes, sweet corn, cereals, oil seeds and oleoginous fruit, for sowing, are eligible on import for a favourable tariff arrangement by reason of their end-use (
 1 ), 
— Commission Regulation (EEC) No 4139/87 of 9 December 1987 
determining the conditions under which certain petroleum products are eligible on import for a favourable tariff arrangement by reason of their end-use (
 2 ), 
— Commission Regulation (EEC) No 4140/87 of 9 December 1987 
determining the conditions of entry of bolting cloth, not made up, under subheading 5911 20 00 of the combined nomenclature (
 3 ), 
— Commission Regulation (EEC) No 4141/87 of 9 December 1987 
determining the conditions under which goods for certain categories of aircraft and ships are eligible on import for a favourable tariff arrangement by reason of their end-use (
 4 ), as last amended by 
Regulation (EEC) No 1418/81 (  5 ), 
— Commission Regulation (EEC) No 4142/87 of 9 December 1987 
determining the conditions under which certain goods are eligible on import for a favourable tariff arrangement by reason of their end-use (
 6 ), as last amended by Regulation (EEC) No 3803/92 (  7 ), 
— Commission Regulation (EEC) No 693/88 of 4 March 1988 on the 
definition of the concept of originating products for purposes of the application of tariff preferences granted by the European Economic Community in respect of certain products from developing coun ­
tries (
 8 ), as last amended by Regulation (EEC) No 3660/92 (  9 ), 
— Commission Regulation (EEC) No 809/88 of 14 March 1988 on the 
definition of the concept of ‘originating products’ and methods of administrative cooperation applicable to imports into the Community of products originating in the Occupied Territories (
 10 ), as last 
amended by Regulation (EEC) No 2774/88 (  11 ), 
— Commission Regulation (EEC) No 4027/88 of 21 December 1988 
laying down provisions for the temporary importation of containers (
 12 ), as last amended by Regulation (EEC) No 3348/89 (  13 ), ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 416  
( 1 ) OJ No L 387, 31.12.1987, p. 67. 
( 2 ) OJ No L 387, 31.12.1987, p. 70. 
( 3 ) OJ No L 387, 31.12.1987, p. 74. 
( 4 ) OJ No L 387, 31.12.1987, p. 76. 
( 5 ) OJ No L 135, 30.5.1991, p. 28. 
( 6 ) OJ No L 387, 31.12.1987, p. 82. 
( 7 ) OJ No L 384, 30.12.1992 p. 15. 
( 8 ) OJ No L 77, 22.3.1988, p. 77. 
( 9 ) OJ No L 370, 19.12.1992, p. 11. 
( 10 ) OJ No L 86, 30.3.1988, p. 1. 
( 11 ) OJ No L 249, 8.9.1988, p. 5. 
( 12 ) OJ No L 355, 23.12.1988, p. 22. 
( 13 ) OJ No L 323, 8.11.1989, p. 17.
 — Commission Regulation (EEC) No 288/89 of 3 February 1989 on 
determining the origin of integrated circuits (  1 ), 
— Commission Regulation (EEC) No 597/89 of 8 March 1989 laying 
down provisions for the implementation of Council Regulation (EEC) No 2144/87 on customs debt (
 2 ), 
— Commission Regulation (EEC) No 2071/89 of 11 July 1989 on 
determining the origin of photocopying apparatus, incorporating an optical system or of the contract type (
 3 ), 
— Commission Regulation (EEC) No 3850/89 of 15 December 1989 
laying down provisions for the implementation of Council Regulation (EEC) No 802/68 of 27 June 1968 on the common definition of the concept of the origin of goods in respect of 
certain agricultural products subject to special import 
arrangements (
 4 ), 
— Commission Regulation (EEC) No 2561/90 of 30 July 1990 laying 
down provisions for the implementation of Council Regulation (EEC) No 2503/88 on customs warehouses (
 5 ), as last 
amended by Commission Regulation (EEC) No 3001/92 (  6 ), 
— Commission Regulation (EEC) No 2562/90 of 30 July 1990 laying 
down provisions for the implementation of Council Regulation (EEC) No 2504/88 on free zones and free warehouses (
 7 ), as last amended by 
Commission Regulation (EEC) No 2485/91 (  8 ), 
— Commission Regulation (EEC) No 2883/90 of 5 October 1990 on 
determining the origin or grape juice (  9 ), 
— Commission Regulation (EEC) No 2884/90 of 5 October 1990 on 
determining the origin of certain goods produced from eggs (  10 ), 
— Commission Regulation (EEC) No 3561/90 of 11 December 1990 
on determining the origin of certain ceramic products (  11 ), 
— Commission Regulation (EEC) No 3620/90 of 14 December 1990 
on determining the origin of the meat and offals, fresh, chilled or frozen, of certain domestic animals (
 12 ), 
— Commission Regulation (EEC) No 3672/90 of 18 December 1990 
on determining the origin of ball, roller or needle roller bearings (  13 ), ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 417  
( 1 ) OJ No L 33, 4.2.1989, p. 23. 
( 2 ) OJ No L 65, 9.3.1989, p. 11. 
( 3 ) OJ No L 196, 12.7.1989, p. 24. 
( 4 ) OJ No L 374, 22.12.1989, p. 8. 
( 5 ) OJ No L 246, 10.9.1990, p. 1. 
( 6 ) OJ No L 301, 17.10.1992, p. 16. 
( 7 ) OJ No L 246, 10.9.1990, p. 33. 
( 8 ) OJ No L 228, 17.8.1991, p. 34. 
( 9 ) OJ No L 276, 6.10.1990, p. 13. 
( 10 ) OJ No L 276, 6.10.1990, p. 14. 
( 11 ) OJ No L 347, 12.12.1990, p. 10. 
( 12 ) OJ No L 351, 15.12.1990, p. 25. 
( 13 ) OJ No L 356, 19.12.1990, p. 30.
 — Commission Regulation (EEC) No 3716/90 of 19 December 1990 
laying down provisions for the implementation of Council Regulation (EEC) No 4046/89 on the security to be given to ensure payment of a customs debt (
 1 ), 
— Commission Regulation (EEC) No 3796/90 of 21 December 1990 
laying down provisions for the implementation of Council Regulation (EEC) No 1714/90 on the information provided by the customs authorities of the Member States concerning the classifi ­
cation of goods in the customs nomenclature (
 2 ), as last amended by 
Regulation (EEC) No 2674/92 (  3 ), 
— Commission Regulation (EEC) No 1364/91 of 24 May 1991 deter ­
mining the origin of textiles and textile articles falling within Section XI of the Combined Nomenclature (
 4 ), 
— Commission Regulation (EEC) No 1365/91 of 24 May 1991 on 
determining the origin of cotton linters, impregnated felt and 
nonwovens, articles of apparel of leather, footwear and watch straps of textiles (
 5 ), 
— Commission Regulation (EEC) No 1593/91 of 12 June 1991 
providing for the implementation of Council Regulation (EEC) No 719/91 on the use in the Community of TIR carnets and ATA carnets as transit documents (
 6 ), 
— Commission Regulation (EEC) No 1656/91 of 13 June 1991 laying 
down special provisions applicable to certain types of inward processing operations or processing under customs control (
 7 ), 
— Commission Regulation (EEC) No 2164/91 of 23 July 1991 laying 
down provisions for the implementation of Article 5 (2) of Council Regulation (EEC) No 1697/79 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties (
 8 ), 
— Commission Regulation (EEC) No 2228/91 of 26 June 1991 laying 
down provisions for the implementation of Regulation (EEC) No 1999/85 on inward processing relief arrangements (
 9 ), as last 
amended by Regulation (EEC) No 3709/92 (  10 ), ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 418  
( 1 ) OJ No L 358, 21.12.1990, p. 48. 
( 2 ) OJ No L 365, 28.12.1990, p. 17. 
( 3 ) OJ No L 271, 16.9.1992, p. 5. 
( 4 ) OJ No L 130, 25.5.1991, p. 18. 
( 5 ) OJ No L 130, 25.5.1991, p. 28. 
( 6 ) OJ No L 148, 13.6.1991, p. 11. 
( 7 ) OJ No L 151, 15.6.1991, p. 39. 
( 8 ) OJ No L 201, 24.7.1991, p. 16. 
( 9 ) OJ No L 210, 31.7.1991, p. 1. 
( 10 ) OJ No L 378, 23.12.1992, p. 6.
 — Commission Regulation (EEC) No 2249/91 of 25 July 1991 laying 
down provisions for the implementation of Council Regulation (EEC) No 1855/89 for the temporary importation of means of transport (
 1 ), 
— Commission Regulation (EEC) No 2365/91 of 31 July 1991 laying 
down the conditions for use of the ATA carnet for the temporary importation of goods into the customs territory of the Community or 
their temporary exportation from that territory (
 2 ), 
— Commission Regulation (EEC) No 3717/91 of 18 December 1991 
drawing up the list of goods which may benefit from the arrangements permitting goods to be processed under customs control before being put into free circulation (
 3 ), as last amended 
by Regulation (EEC) No 209/93 (  4 ), 
— Commission Regulation (EEC) No 343/92 of 22 January 1992 on 
the definition of the concept of originating products and methods of administrative cooperation applicable to imports into the Community of products originating in the Republics of Croatia and Slovenia and the Yugoslav Republics of Bosnia-Herzegovina and Macedonia (
 5 ), 
as last amended by Regulation (EEC) No 3660/92 (  6 ), 
— Commission Regulation (EEC) No 1214/92 of 12 April 1992 on 
provisions for the implementation of the Community transit 
procedure and for certain simplifications of that procedure (  7 ), as 
last amended by Regulation (EEC) No 3712/92 (  8 ), 
— Commission Regulation (EEC) No 1823/92 of 3 July 1992 laying 
down detailed rules for the application of Council Regulation (EEC) No 3925/91 concerning the elimination of controls and formalities applicable to the cabin and hold baggage of persons taking an intra-Community flight and the baggage of persons taking an intra-Community sea crossing (
 9 ), 
— Commission Regulation (EEC) No 2453/92 of 31 July 1992 imple ­
menting Council Regulation (EEC) No 717/91 concerning the Single Administrative Document (
 10 ), as last amended by Regulation (EEC) 
No 607/93 (  11 ), 
— Commission Regulation (EEC) No 2674/92 of 15 September 1992 
supplementing the implementing provisions of Council 
Regulation (EEC) No 1715/90 on the information provided by the customs authorities of the Member States concerning the classifi ­
cation of goods in the customs nomenclature (
 12 ), ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 419  
( 1 ) OJ No L 204, 27.7.1991, p. 31. 
( 2 ) OJ No L 216, 3.8.1991, p. 24. 
( 3 ) OJ No L 351, 20.12.1991, p. 23. 
( 4 ) OJ No L 25, 2.2.1993, p. 18. 
( 5 ) OJ No L 38, 14.2.1992, p. 1. 
( 6 ) OJ No L 370, 19.12.1992, p. 11. 
( 7 ) OJ No L 132, 16.5.1992, p. 1. 
( 8 ) OJ No L 378, 23.12.1992, p. 15. 
( 9 ) OJ No L 185, 4.7.1992, p. 8. 
( 10 ) OJ No L 249, 28.8.1992, p. 1. 
( 11 ) OJ No L 65, 17.3.1993, p. 5. 
( 12 ) OJ No L 271, 16.9.1992, p. 1.
 — Commission Regulation (EEC) No 2713/92 of 17 September 1992 
on the movement of goods between certain parts of the customs territory of the Community (
 1 ), 
— Commission Regulation (EEC) No 3269/92 of 10 November 1992 
laying down certain implementing provisions of Articles 161, 182 and 183 of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, relating to the export and re-export procedure and to goods leaving the customs territory of the Commu ­
nity (
 2 ), 
— Commission Regulation (EEC) No 3566/92 of 8 December 1992 on 
the documents to be used for the purpose of implementing Community measures entailing verification of the use and/or desti ­
nation of goods (
 3 ), 
— Commission Regulation (EEC) No 3689/92 of 21 December 1992 
laying down detailed rules for the application of Council Regulation (EEC) No 719/91 on the use in the Community of 
TIR carnets and ATA carnets as transit documents and of Council 
Regulation (EEC) No 3599/82 on temporary importation arrange ­
ments (
 4 ), 
— Commission Regulation (EEC) No 3691/92 of 21 December 1992 
laying down provisions for the implementation of Council Regulation (EEC) No 719/91 on the use in the Community of TIR carnets and ATA carnets as transit documents and Council Regulation (EEC) No 3599/82 on temporary importation arrange ­
ments (
 5 ), 
— Commission Regulation (EEC) No 3710/92 of 21 December 1992 
establishing the procedures for transfers of goods or products covered by inward processing arrangements (suspension system) (
 6 ), 
— Commission Regulation (EEC) No 3903/92 of 21 December 1992 
on air transport costs (  7 ). 
Article 914  
References to the provisions repealed shall be understood as referring to 
this Regulation.  
Article 915  
This Regulation shall enter into force on the third day following its 
publication in the  Official Journal of the European Communities . 
It shall apply from 1 January 1994.  
▼M29  __________  
▼B 
This Regulation shall be binding in its entirety and directly applicable in 
all Member States.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 420  
( 1 ) OJ No L 275, 18.9.1992, p. 11. 
( 2 ) OJ No L 326, 12.11.1992, p. 11. 
( 3 ) OJ No L 362, 11.12.1992, p. 11. 
( 4 ) OJ No L 374, 22.12.1992, p. 14. 
( 5 ) OJ No L 374, 22.12.1992, p. 25. 
( 6 ) OJ No L 378, 23.12.1992, p. 9. 
( 7 ) OJ No L 393, 31.12.1992, p. 1.
 IMPLEMENTING PROVISIONS FOR THE COMMUNITY CUSTOMS CODE  
ANNEXES  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 421
 
LIST OF ANNEXES  
Number Subject  
1 Model of binding tariff information (BTI) notification form 
1 A Binding origin information 
1 B Model of binding tariff information (BTI) application form 
1 C 1 D 6 Abrogated 6 A Abrogated 9 Introductory notes to the lists of working or processing operations conferring or 
non-conferring originating status to manufactured products when they are carried out on non-originating materials 
10 List of working or processing operations conferring or non-conferring originating 
status to manufactured products when they are carried out on non-originating 
materials. Textiles and textile articles falling within section XI 
11 List of working or processing operations conferring or non-conferring originating 
status to manufactured products when they are carried out on non-originating 
materials. Products other than textiles and textile articles falling within section XI 
12 Certificate of origin and related application 13 Certificate of origin for imports of agricultural products into the European 
Economic Community 
13 A (referred to in Article 76(1)) 13 B (referred to in Article 86(3)) 13 C (referred to in Article 92) 
13 D (referred to in Article 95(3)) 
14 Introductory notes to the list in Annex 15 15 List of working or processing required to be carried out on non-originating 
materials in order that the product manufactured can obtain originating status 
16 Working excluded from GSP regional cumulation 17 Certificate of origin form A 18 (referred to in Article 97m (3) 21 Movement certificate EUR.1 and relevant applications 22 Invoice declaration 23 Interpretative notes on customs value 
24 Application of generally accepted accounting principles for the determination of 
customs value 
25 Air transport costs to be included in the customs value 
26 List of goods referred to in article 52(1)(a)a
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 422
 
Number Subject  
28 Declaration of particulars relating to customs value — D.V.1 
29 Continuation sheet — D.V.1 bis 
30 Tag to be affixed on hold baggage checked in a Community airport 30 A 
31 Model of single administrative document 
32 Model of single administrative document for printing by computerised 
declaration-processing systems on two successive four-copy sets 
33 Model of single administrative document continuation form 
34 Model of single administrative document continuation form for printing by 
computerised declaration-processing systems on two successive four-copy sets 
35 Indications of the copies of the forms shown in Annexes 31 and 33 and on which 
the information must appear by a self-copying process 
36 Indication of the copies of the forms shown in Annexes 32 and 34 and on which 
the information must appear by a self-copying process 
37 Single administrative document explanatory notes 37 A Explanatory note on the use of transit declarations by the exchange of EDI standard 
messages 
37 C Additional codes for the computerised transit system 
37 D Referred to in Article 353(2)(b) 
38 Codes to be used in the forms 38 A Customs declaration for registered baggage 
38 B Procedure referred to in Article 290c(1) 
38 C Form referred to in Article 290c(1) 
38 D (referred to in Article 4o) 
42 Yellow label 
42 B Yellow label 
43 Form T2M 
44 Notes to appear on page 2 of the cover of the booklet containing forms T2M 44 A Explanatory note on the loading list 
44 B Provisions concerning forms used in community transit 
44 C Goods involving higher risk of fraud 
45 Loading list 
45 A Transit accompanying document 45 B List of items 
45 E (referred to in Article 358(2))
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 423
 
Number Subject  
45 F (referred to in Article 358(3)) 
45 G (referred to in Article 796a) 
45 H (referred to in Article 796a) 
45 I (referred to in Articles 183(2), 787(2)(a) and 842b(3)) 
45 J (referred to in Articles 183(2), 787(2)(a) and 842b(3)) 45 K (referred to in Article 787) 45 L (referred to in Article 787) 
46 TC 10 — Transit advice note 
46 A Characteristics of seals 46 B Criteria referred to in Articles 380 and 381 
47 TC 11 — Receipt 
47 A Application of Article 94(6) and (7) of the code 48 Common/Community transit procedure — Comprehensive guarantee 49 Common/Community transit procedure — Individual guarantee 
50 Common/Community transit procedure — Individual guarantee in the form of 
vouchers 
51 TC 31 — Comprehensive guarantee certificate 
51 A TC 33 — Guarantee waiver certificate 51 B Explanatory note on comprehensive guarantee certificates and guarantee waiver 
certificates 
54 TC 32 — Individual guarantee voucher 
58 Label (Articles 417 and 432) 
59 Model of the information memo referred to in Article 459 60 Taxation form 
61 Model of discharge 
62 Special stamp 63 Control copy T5 form 64 Control copy T5 bis form 
65 Loading list T5 
66 Instructions for use of the forms required to draw up control copy T5 67 Application and authorisation forms 
68 Transfer of goods or products covered by the arrangements from one holder to 
another 
69 Standard rates of yield 
70 Economic conditions and administrative cooperation
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 424
 
Number Subject  
71 Information sheets 
72 List of usual forms of handling referred to in Article 531 and Article 809 73 Import goods for which the economic conditions are deemed not to be fulfilled by 
virtue of Article 539, first paragraph 
74 Special provisions concerning equivalent goods 
75 List of compensating products subject to the import duties appropriate to them 
76 Economic conditions in the framework of the arrangements for processing under 
customs control 
77 (Article 581) 104 Information document to facilitate the temporary exportation of goods sent from 
one country for manufacture, processing or repair in another 
109 Certificate of customs status 
110 Information sheet INF 3 — Returned goods 
110 A Certificate on fishery products caught by Community fishing vessels in the terri ­
torial waters of a third country 
111 Application for repayment/remission 112 Repayment or remission of duties. Request for examination 113 Certificate for repayment or remission of duty
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 425
 
ANNEX 1  
MODEL OF BINDING TARIFF INFORMATION (BTI) NOTIFICATION FORM  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 426
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 427
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 428
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 429
 
► (1) (2) (3) (4) (5) (6)  A2 
► (7) (8) M30  
► (9) M45 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 430
 
► (1) (2) (3) (4) (5) (6)  A2 
► (7) (8) M30  
► (9) M45 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 431
 
ANNEX 1a
  ▼M10  1993R2454 — EN — 05.12.2014 — 022.001 — 432
 
▼M10  1993R2454 — EN — 05.12.2014 — 022.001 — 433
 
► (1) (2) (3) (4) (5) (6)  A2 
► (7) (8) M30  
► (9) M45 ▼M10  1993R2454 — EN — 05.12.2014 — 022.001 — 434
 
ANNEX 1b  
MODEL OF BINDING TARIFF INFORMATION (BTI) APPLICATION FORM  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 435
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 436
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 437
 
ANNEX 1c
  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 438
 
► (1) M52 ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 439
 
Explanatory notes:  
1. Applicant : 
Enter the full name of the applicant economic operator.  
2. Legal status : 
Enter the legal status as mentioned in the document of estab ­
lishment.  
3. Date of establishment : 
Enter — with numbers — the day, month and year of estab ­
lishment.  
4. Address of establishment : 
Enter the full address of the place where your entity was estab ­
lished, including the country.  
5. Location of main place of business : 
Enter the full address of the place of your business where the main activities are carried out.
 
6. Contact person : 
Indicate the full name, phone and fax numbers, and e-mail 
address of the contact person designated by you within your company to be contacted by the customs authorities when examining the application.
 
7. Correspondence address : 
Fill in only in case it differs from your address of establishment.  
8, 9 and 10.  VAT, Trader Identification and Legal registration numbers : 
Enter the required numbers.  
The Trader Identification Number(s) is(are) the identification 
number(s) registered by the customs authority(ies).  
The Legal registration number is the registration number given 
by the company registration office.  
If these numbers are the same, enter only the VAT ID number.  
If the applicant has no Trader Identification Number because 
e.g. in the applicant's Member State this number does not exist, 
leave the box blank.  
11. Requested type of certificate : 
Make a cross in the relevant box.  
12. Economic sector of activity : 
Describe your activity.  
13. Member States, where customs related activities are carried 
out: 
Enter the relevant ISO alpha-2 country code(s).  
14. Border crossing information : 
Indicate the names of customs offices regularly used for border 
crossing.  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 440
 
15. Simplifications or facilitations already granted, certificates 
mentioned in Article 14k(4), and/or status of regulated agent or known consignor obtained as mentioned in 
Article 14k(2) and (3) :
 
In case of simplifications already granted, indicate the type of 
simplification, the relevant customs procedure and the authori ­
sation number.The relevant customs procedure shall be entered 
in the form of the letters used as column headings (A to K) to identify customs procedures in the matrix in Annex 37, Title I, point B.
 
In the cases of Article 14k(2) and (3), indicate the status 
obtained:regulated agent or known consignor and the number 
of the certificate.  
In case the applicant is the holder of one or more certificates 
mentioned in Article 14k(4), indicate the type and the number 
of the certificate(s).  
▼M29  
16, 17 and 18.  Offices for documentations/main accounts : 
Enter the full addresses of the relevant offices. If the offices have the same address, fill in only Box 16.
 
19. Name, date and signature of the applicant : 
Signature : the signatory should add his capacity. The 
signatory should always be the person who represents the applicant as a whole.
 
Name : name of the applicant and the stamp of the applicant.  
Number of annexes : the applicant shall give the following 
general information:  
1. Overview of the principal owners/shareholders, stating 
names and addresses and their proportional interests. Overview of the members of the board of directors. Are owners known by the customs authorities for previous 
non-compliant behaviour?
 
2. The person responsible in the applicant's administration for 
customs matters.  
3. Description of the economic activities of the applicant.  
4. Specification of the location details of the various sites of 
the applicant and brief description of the activities in each 
site. Specification of whether the applicant and each site 
acts within the supply chain in its own name and its own behalf, or acts in its own name and on behalf of another person, or acts in name of and on behalf of another person.
 
5. Specification of whether the goods are bought from and/or 
supplied to companies which are affiliated with the applicant.
 
6. Description of the internal structure of the organisation of 
the applicant. Please attach, if it exists, documentation on 
the functions/competencies for each department and/or 
function.  
7. The number of the employees in total and for each division.  ▼M52  1993R2454 — EN — 05.12.2014 — 022.001 — 441
 
8. The names of the key office-holders (managing directors, 
divisional heads, accounting managers, head of customs 
division etc.). Description of the adopted routines in situ ­
ations when the competent employee is not present, temporarily or permanently.
 
9. The names and the position within the organisation of the 
applicant who have specific customs expertise. Assessment 
of the level of knowledge of these persons in regards of the use of IT technology in customs and commercial processes and general commercial matters.
 
10. Agreement or disagreement with the publication of the 
information in the AEO certificate in the list of authorised 
economic operators referred to in Article 14x(4).  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 442
 
ANNEX 1d
  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 443
 
Explanatory notes:  
Certificate number  
The certificate number shall always begin with the ISO alpha-2 country code of 
the issuing Member State, followed by one of the following letters:  
AEOC for AEO certificate — Customs simplifications  
AEOS for AEO certificate — Security and safety  
AEOF for AEO certificate — Customs simplifications/security and safety  
The letters as described above should be followed by the national authori ­
sation number.  
1. Holder of the AEO certificate  
The full name of the Holder shall be mentioned, as indicated in Box 1 of the 
Application form in Annex 1C, as well as the VAT ID number(s) as indicated in Box 8 of the Application form, if relevant the Trader Identification Number(s) as indicated in Box 9 of the Application form, and the Legal registration number 
as indicated in Box 10 of the Application form.
 
2. Issuing authority  
Signature, the name of the Member State's customs administration and the 
stamp.  
The name of the Member State’s customs administration can be mentioned on a 
regional level, if the customs administration organisational structure requires it.  
Reference to the type of the certificate  
Make a cross in the relevant box.  
3. Date from which the certificate is effective  
Indicate the day, the month and the year, in accordance with Article 14q(1).  
▼M18  __________  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 444
 
ANNEX 6  
▼A1 
Abrogated  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 445
 
ANNEX 6a  
▼A1 
Abrogated  
▼M18  __________  ▼M1 1993R2454 — EN — 05.12.2014 — 022.001 — 446
 
ANNEX 9  
INTRODUCTORY NOTES TO THE LISTS OF WORKING OR 
PROCESSING OPERATIONS CONFERRING OR NON-CONFERRING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN 
THEY ARE CARRIED OUT ON NON-ORIGINATING MATERIALS
 
GENERAL CONSIDERATIONS  
Note 1  
1.1. The first two columns in the lists in Annexes 10 and 11 describe the product 
obtained. The first column gives the heading number, or the chapter number, 
used in the combined nomenclature and the second column gives the 
description of goods used in the combined nomenclature for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3. Where the entry in the first column is preceded by an ‘ex’, this 
signifies that the rule in column 3 only applies to the part of that heading or 
chapter as described in column 2.
 
1.2. Where several heading numbers are grouped together in column 1 or a 
chapter number is given and the description of product in column 2 is therefore given in general terms, the adjacent rule in column 3 applies to 
all products which, under the combined nomenclature, are classified in 
headings of the chapter or in any of the headings grouped together in column 1.
 
1.3. Where the lists include different rules applying to different products within 
one heading, each indent contains the description of that part of the heading 
covered by the adjacent rule in column 3.  
Note 2  
2.1. The term ‘manufacture’ covers any kind of working or processing including 
‘assembly’ or specific operations.  
2.2. The term ‘material’ covers any ‘ingredient’, ‘raw material’, ‘component’ or 
‘part’, etc., used in the manufacture of the product.  
2.3. The term ‘product’ refers to the product being manufactured, even if it is 
intended for later use in another manufacturing operation.  
Note 3  
3.1. The working or processing required by a rule in column 3 has to be carried 
out only in relation to the non-originating materials used. The restrictions 
contained in a rule in column 3 likewise apply only to the non-originating materials used.
 
3.2. If a product, made from non-originating materials which has itself acquired 
originating status during manufacture, is used as a material in the process of 
manufacture of another product, then the list rule applicable to the product 
in which it is incorporated does not apply to it.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 447
 
For example : 
Unembroidered fabric may obtain origin by being woven from yarn. If this 
is then used in making embroidered bed linen, then the percentage value limit imposed on the use of unembroidered fabric does not apply in this 
case.
 
Note 4  
4.1. The rules in the lists represent the minimum amount of working or 
processing required and the carrying out of more working or processing 
also confers originating status; conversely, the carrying out of less 
working or processing cannot confer origin. Thus if a rule says that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and 
the use of such material at a later stage is not.
 
4.2. When a rule in a list specifies that a product may be manufactured from 
more than one material, this means that any one or more of the materials 
may be used. It does not require that all be used.  
For example : 
the rule for yarns says that natural fibres may be used and that chemical 
materials, among other materials, may also be used. This does not mean that both have to be used, one can use one or the other or both.
 
4.3. When a rule in a list specifies that a product must be manufactured from a 
particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule.
 
Note 5  
For all products which are not mentioned in Annex 11 (other than textiles falling 
within Section XI), origin is determined case-by-case by evaluating any process or operation in relation to the concept of the last substantial processing or 
working as defined in Article 24 of the Code.
 
Note 6  
6.1. The term ‘fibres’ used in the list in Annex 10 covers ‘natural fibres’ and 
‘man-made staple fibres’ falling within CN codes 5501 to 5507, and fibres 
of a kind used for the manufacture of paper.  
6.2. The term ‘natural fibres’ is used in the list in Annex 10 to refer to fibres 
other than artificial or synthetic fibres and is restricted to the stages before 
spinning takes place, including waste, and unless otherwise specified, the term ‘natural fibres’ includes fibres that have been carded, combed or otherwise processed but not spun.
 
6.3. The term ‘natural fibres’ includes horsehair falling within CN code 0503, 
silk falling within CN codes 5002 and 5003 as well as the wool fibres, fine or coarse animal hair falling within CN codes 5101 to 5105, cotton fibres 
falling within CN codes 5201 to 5203 and other vegetable fibres falling 
within CN codes 5301 to 5305.
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 448
 
6.4. The term ‘man-made staple fibres’ is used in the list in Annex 10 to refer to 
synthetic or artificial filament tow, staple fibres or waste, falling within CN 
codes 5501 to 5507.  
6.5. The terms ‘textile pulp’ and ‘chemical materials’ are used in the list in 
Annex 10 to describe the non-textile materials (these are not classified in 
Chapters 50 to 63) which can be used to manufacture artificial or synthetic 
fibres or yarns, or fibres of a kind used for the manufacture of paper.  
6.6. For products obtained from two or more textile materials the provisions 
appearing in column 3 are applicable for each of the textile materials of 
which the mixture is composed.  
Note 7  
7.1. The term ‘prebleached’, used in the list in Annex 10 to characterize the level 
of manufacture required when certain non-originating materials are used, 
applies to certain yarns, woven fabrics and knitted or crocheted fabrics which have only been washed after the spinning or weaving operation.
 
Prebleached products are at an earlier stage of manufacture than bleached 
products, which have undergone several baths in bleaching agents (oxy ­
dizing agents such as hydrogen peroxyde and reducing agents).  
7.2. The term ‘complete making-up’ used in the list in Annex 10 means that all 
the operations following cutting of the fabric or knitting or crocheting of the 
fabric directly to shape have to be performed.  
However, making-up shall not necessarily be considered as incomplete 
where one or more finishing operations have not been carried out.  
The following is a list of examples of finishing operations:  
— fitting of buttons and/or other types of fastenings,  
— making of button-holes,  
— finishing off the ends of trouser legs and sleeves or the bottom hemming 
of skirts and dresses,  
— fitting of trimmings and accessories such as pockets, labels, badges, etc.,  
— ironing and other preparations of garments for sale ‘ready made’.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 449
 
Remarks concerning finishing operations — Special cases  
It is possible that in particular manufacturing operations, the accom ­
plishment of finishing operations, especially in the case of a combination 
of operations, is of such importance that these operations must be considered as going beyond simple finishing.
 
In these particular cases, the non-accomplishing of finishing operations will 
deprive the making-up of its complete nature.  
7.3. The term ‘Impregnation, coating, covering or laminating’ does not cover 
those operations designed to bind fabrics together.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 450
 
ANNEX 10  
LIST OF WORKING OR PROCESSING OPERATIONS CONFERRING OR 
NON-CONFERRING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN 
THEY ARE CARRIED OUT ON NON-ORIGINATING MATERIALS  
Textiles and textile articles falling within Section XI  
CN Code Description of product Working or processing carried out on 
non-originating materials that confers the status 
of originating products 
(1) (2) (3)  
ex 5101 Wool, not carded or combed: 
— degreased, not carbonized Manufacture from greasy, including 
piece-wasted wool, the value of which 
does not exceed 50 % of the ex-works price of the product 
— carbonized Manufacture from degreased wool, not 
carbonized, the value of which does not 
exceed 50 % of the ex-works price of the 
product 
ex 5103 Waste of wool or of fine or 
coarse animal hair, carbonized Manufacture from non-carbonized waste, 
the value of which does not exceed 50 % 
of the ex-works price of the product 
ex 5201 Cotton, not carded or combed, 
bleached Manufacture from raw cotton, the value 
of which does not exceed 50 % of the ex-works price of the product 
5501 to 5507 Man-made staple fibres: 
— not carded or combed or 
otherwise processed for 
spinning Manufacture from chemical materials or 
textile pulp 
— carded or combed or other Manufacture from chemical materials or 
textile pulp or waste falling within CN code 5505 
ex Chapters 50 to 55 Yarn, monofilament and thread, 
other than paper yarn: 
— printed or dyed Manufacture from: 
— natural fibres not carded or combed 
or otherwise prepared for spinning, 
— grege silk or silk waste,
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 451
 
CN Code Description of product Working or processing carried out on 
non-originating materials that confers the status 
of originating products 
(1) (2) (3)  
— chemical materials or textile pulp, or 
— man-made staple fibres, filament tow 
or waste of fibres, not carded or combed or otherwise prepared for 
spinning 
or 
Printing or dyeing of yarn or monofila ­
ments, unbleached or prebleached (
 1 ), 
accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of 
non-originating material (Including 
yarn), not exceeding 48 % of the ex-works price of the product 
— other Manufacture from: 
— natural fibres not carded or combed 
or otherwise prepared for spinning, 
— grege silk or silk waste, 
— chemical materials or textile pulp, or 
— man-made staple fibres, filament tow 
or waste of fibres, not carded or combed or otherwise prepared for 
spinning 
Woven fabrics, other than 
fabrics of paper yarn: Manufacture from yarn 
— printed or dyed or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations (
 1 ) ( 2 ) 
— other Manufacture from yarn 
5601 Wadding of textile materials 
and articles thereof; textile fibres not exceeding 5 mm in length (flock), textile dust and 
mill neps Manufacture from fibres
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 452
 
CN Code Description of product Working or processing carried out on 
non-originating materials that confers the status 
of originating products 
(1) (2) (3)  
5602 Felt, whether or not impreg ­
nated, coated, covered or lami ­
nated: 
— printed or dyed Manufacture from fibres 
or Printing or dyeing of unbleached or 
prebleached felt, accompanied by 
preparatory or finishing operations (
 1 ) ( 2 ) 
— Impregnated, coated, 
covered or laminated Impregnation, coating, covering or lami ­
nating of non-wovens, unbleached (  3 ) 
— other Manufacture from fibres 
5603 Non-wovens, whether or not 
impregnated, coated, covered 
or laminated: 
— printed or dyed Manufacture from fibres 
or Printing or dyeing of unbleached or 
prebleached non-wovens, accompanied by 
preparatory or finishing operations (
 1 ) ( 2 ) 
— impregnated, coated, 
covered or laminated Impregnation, coating, covering or lami ­
nating of non-wovens, unbleached (  3 ) 
— other Manufacture from fibres 
5604 Rubber thread and cord, textile 
covered, textile yarn and strip, and the like falling within CN 
codes 5404 or 5405, impreg ­
nated, coated, covered or sheathed with rubber or plastics: 
— rubber thread and cord, 
textile covered Manufacture from rubber thread or cord, 
not textile covered 
— other Impregnation, coating, covering or 
sheathing of textile yarn and strip and the like, unbleached 
5607 Twine cordage, rope and cables, 
whether or not plaited or 
braided and whether or not impregnated, coated, covered or sheathed with rubber or 
plastics Manufacture from fibres, coir yarn, 
synthetic or artificial filament yarn or 
monofilament
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 453
 
CN Code Description of product Working or processing carried out on 
non-originating materials that confers the status 
of originating products 
(1) (2) (3)  
5609 Articles of yarn, strip or the like 
falling within CN codes 5404 or 5405, twine, cordage, rope or 
cables, not elsewhere specified 
or included Manufacture from fibres, coir yarn, 
synthetic or artificial filament yarn or monofilament 
5704 Carpets and other textile floor 
coverings, of felt, not tufted or 
flocked, whether or not made up Manufacture from fibres 
Chapter 58 Special woven fabrics; tufted 
textile fabrics; lace; tapestries, trimmings; embroidery: 
— embroidery in the piece, in 
strips or in motifs (CN code 5810) Manufacture in which the value of the 
materials used does not exceed 50 % of the ex-works price of the product 
— printed or dyed Manufacture from yarn 
or Printing or dyeing of unbleached or 
prebleached fabrics, felt or non-wovens, 
accompanied by preparatory or finishing 
operations (
 1 ) ( 2 ) 
— impregnated, coated or 
covered Manufacture from unbleached fabrics, 
felt or non-wovens 
— other Manufacture from yarn 
5901 Textile fabrics coated with gum 
or amylaceous substances, of a kind used for the outer covers 
of books or the like; tracing 
cloth; prepared painting canvas, buckram and similar stiffened textile fabrics of a 
kind for hat foundations Manufacture from unbleached fabrics 
5902 Tyre cord fabric of high 
tenacity yarn of nylon or other 
polyamides, polyesters or 
viscose rayon Manufacture from yarn 
5903 Textile fabrics, impregnated, 
coated, covered or laminated with plastics, other than those falling within CN code 5902 Manufacture from unbleached fabrics 
or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
praparatory or finishing operations (
 1 ) ( 2 ) ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 454
 
CN Code Description of product Working or processing carried out on 
non-originating materials that confers the status 
of originating products 
(1) (2) (3)  
5904 Linoleum, whether or not cut to 
shape; floor coverings 
consisting of a coating or covering applied on a textile backing, whether or not cut to 
shape Manufacture from unbleached fabrics, 
felt or non-wovens 
5905 Textile wall coverings Manufacture from unbleached fabrics 
or Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations (
 1 ) ( 2 ) 
5906 Rubberized textile fabrics, other 
than those falling within CN code 5902 Manufacture from bleached knitted or 
crocheted fabrics, or from other unbleached fabrics 
5907 Textile fabrics otherwise 
impregnated, coated or covered; painted canvas being theatrical scenery, studio back ­
cloths or the like Manufacture from unbleached fabrics 
or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations (
 1 ) ( 2 ) 
5908 Textile wicks, woven, plaited or 
knitted, for lamps, stoves, lighters, candles and the like; incandescent gas mantles and 
tubular knitted gas mantle 
fabric therefor, whether or not impregnated Manufacture from yarn 
5909 Textile hosepiping and similar 
textile tubing with or without 
lining, amour or accessories of 
other materials Manufacture from yarn or fibres 
5910 Transmission or conveyor belts 
or belting, of textile material, whether or not reinforced with 
metal or other material Manufacture from yarn of fibres
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 455
 
CN Code Description of product Working or processing carried out on 
non-originating materials that confers the status 
of originating products 
(1) (2) (3)  
5911 Textile products and articles, for 
technical uses, specified in Note 
7 to Chapter 59 of the contained nomenclature: 
— polishing discs or rings 
other than of felt Manufacture from yarn, waste fabrics or 
rags falling within CN code 6310 
— other Manufacture from yarn or fibres 
Chapter 60 Knitted or crocheted fabrics: 
— printed or dyed Manufacture from yarn 
or Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations (
 1 ) ( 2 ) 
— other Manufacture from yarn 
Chapter 61 Articles of apparel and clothing 
accessories, knitted or crocheted: 
— obtained by sewing 
together or otherwise 
assembling, two or more pieces of knitted or crocheted fabric which 
have been either cut to 
form or obtained directly to form Complete making up (
 4 ) 
— other Manufacture from yarn 
ex Chapter 62 Articles of apparel and clothing 
accessories, not knitted or 
crocheted, except those falling within CN codes 6213 and 6214 for which the rules are 
set out below: 
— finished or complete Complete making up (
 4 ) 
— unfinished or incomplete Manufacture from yarn  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 456
 
CN Code Description of product Working or processing carried out on 
non-originating materials that confers the status 
of originating products 
(1) (2) (3)  
6213 and 6214 Handkerchiefs, shawls, scarves, 
mufflers, mantillas, veils and 
the like: 
— embroidered Manufacture from yarn 
or Manufacture from unembroidered fabric, 
provided the value of the unembroidered 
fabric used does not exceed 40 % of the ex-works price of the product 
— other Manufacture from yarn 
6301 to ex 6306 Blankets and travelling rugs; 
bed linen, table linen, toilet linen and kitchen linen; 
curtains (including drapes) and 
interior blinds; curtain and bed valances; other furnishing articles (excluding those falling 
within CN code 9494); sacks 
and bags of a kind used for the packing of goods; tarpaulins, awnings, and 
camping goods: 
— of felt or non-wovens: — not impregnated, coated, 
covered or laminated Manufacture from fibres 
— impregnated, coated, 
covered or laminated Impregnation, coating, covering or 
laminating of felt or non-wovens, unbleached (
 4 ) 
— other: — knitted or crocheted — unembroidered Complete making up (
 4 ) 
— embroidered Complete making up (  4 ) 
or 
Manufacture from unembroidered knitted 
or crocheted fabric provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of 
the ex-works price of the product
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 457
 
CN Code Description of product Working or processing carried out on 
non-originating materials that confers the status 
of originating products 
(1) (2) (3)  
— not knitted or crocheted: 
— unembroidered Manufacture from yarn — embroidered Manufacture from yarn 
or 
Manufacture from unembroidered fabric 
provided the value of the unembroidered fabric used does not exceed 40 % of the 
ex-works price of the product 
6307 Other made up textile articles 
(including dress patterns), except for fans and hand 
screens, nonmechanical, frames 
and handles therefore and parts of such frames and handles: 
— floor cloths, dish cloths, 
dusters and the like Manufacture from yarn 
— other Manufacture in which the value of the 
materials used does not exceed 40 % of 
the ex-works price of the product 
6308 Sets consisting of woven fabric 
and yarn, whether or not with accessories, for making up into 
rugs, tapestries, embroidered 
table cloths or serviettes or similar textile articles, put up in packings for retail sale Incorporation in a set in which the total 
value of all the non-originating articles incorporated does not exceed 25 % of 
the ex-works price of the set
 
▼M20  
6309 Worn clothing and other worn 
articles Collection and packing for shipment  
▼B 
( 1 ) See introductory note 7.1 in Annex 9. 
( 2 ) However, to be regarded as a working or processing conferring origin, thermoprinting has to be accompanied by 
printing of the transfer paper. 
( 3 ) See introductory note 7.3 in Annex 9. 
( 4 ) See introductory note 7.2 in Annex 9.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 458
 
ANNEX 11  
LIST OF WORKING OR PROCESSING OPERATIONS CONFERRING OR 
NON-CONFERRING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN 
THEY ARE CARRIED OUT ON NON-ORIGINATING MATERIALS  
Products other than textiles and textile articles falling within Section XI  
CN code Description of products Working or processing carried out on 
non-originating materials that confers the status 
of originating products 
(1) (2) (3)  
0201 Meat of bovine animals, fresh 
or chilled Slaughter, preceded by a fattening period 
of at least three months (  1 ) 
0202 Meat of bovine animals, frozen Slaughter, preceded by a fattening period 
of at least three months (  1 ) 
0203 Meat of swine, fresh, chilled or 
frozen Slaughter, preceded by a fattening period 
of at least two months (  1 ) 
0204 Meat of sheep or goats, fresh, 
chilled or frozen Slaughter, preceded by a fattening period 
of at least two months (  1 ) 
0205 Meat of horses, asses, mules or 
hinnies, fresh, chilled or frozen Slaughter, preceded by a fattening period 
of at least three months (  1 ) 
0206 Edible offal of bovine animals, 
swine, sheep, goats, horses, 
asses, mules or hinnies, fresh, 
chilled or frozen Slaughter, preceded by a fattening period 
of at least three months, or two months 
in the case of swine, sheep or goats (  1 ) 
ex 0408 Birds' eggs, not in shell, dried, 
and egg yolks, dried Drying (after breaking and separation, 
where appropriate) of: 
— birds' eggs, in shell, fresh or 
preserved, falling within CN code ex 0407 
— birds' eggs, not in shell, other than 
dried, falling within CN code ex 0408 
— egg whites, other than dried, falling 
within CN code ex 0408 
ex 1404 Cotton linters, bleaches Manufacture from raw cotton, the value 
of which does not exceed 50 % of the 
ex-works price of the product
 
Working or processing carried out on 
non-originating materials that does not confer 
the status of originating products  
ex 2009 Grape juice, unfermented and 
not containing added spirit, whether or not containing added sugar or other sweetening 
matter Manufacture from grape must
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 459
 
CN code Description of products Working or processing carried out on 
non-originating materials that confers the status 
of originating products 
(1) (2) (3)  
ex 2204 Wine of fresh grapes intended 
for the preparation of vermouth 
containing added must of fresh grapes, concentrated or not, or alcohol Manufacture from wine of fresh grapes
 
Process or operation carried out on 
non-originating materials that confers the status 
of originating products  
ex 2205 Vermouth Manufacture from wine of fresh grapes 
containing must of fresh grapes, concen ­
trated or not, or alcohol, falling within 
CN code 2204 
ex 3401 Felt and non-wovens, impreg ­
nated, coated or covered with 
soap or detergent Manufacture from felt or non-wovens 
ex 3405 Felt and non-wovens, impreg ­
nated, coated or covered with polishes and creams, for footwear, furniture, floors, 
coachwork, glass or metal, 
scouring pastes and powders and similar preparations Manufacture from felt or non-wovens 
ex 3502 Dried egg albumin Drying (after breaking and separation, 
where appropriate) of: 
— birds' eggs, in shell, fresh or 
preserved, falling within CN code ex 0407 
— birds' eggs, not in shell, other than 
dried, falling within CN code ex 0408 or 
— egg whites, other than dried, falling 
within CN code ex 3502 
ex 4203 Articles of apparel of leather or 
of composition leather Sewing or assembly of two or more 
pieces of leather or of composition 
leather 
ex 4910 Ceramic calendars of any kind, 
printed, including calendar clocks, decorated Decoration of the ceramic article 
concerned, provided this decoration has resulted in the classification of the products obtained in a tariff heading 
other than that covering the products uses
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 460
 
CN code Description of products Working or processing carried out on 
non-originating materials that confers the status 
of originating products 
(1) (2) (3)  
6401 to 6405 Footwear Manufacture from materials of any 
heading except for assemblies of uppers affixed to inner soles or to other sole components falling within CN code 6406 
ex 6911 to ex 6913 Ceramic tableware, kitchenware, 
other houshold articles and toilet articles; statuettes and other 
ornamental ceramic articles; 
decorated Decoration of the ceramic article 
concerned, provided this decoration has resulted in the classification of the 
products obtained in a tariff heading 
other than that covering the products used 
ex 7117 Ceramic imitation jewellery, 
decorated Decoration of the ceramic article 
concerned, provided this decoration has 
resulted in the classification of the products obtained in a tariff heading other than that covering the products 
used
 
▼M28  
ex 8473 30 10 and 
ex 8473 50 10 Electronic integrated circuits 
known as dynamic random 
access memories (DRAMs) Manufacture where the increase in value 
acquired as a result of working and 
processing, and, if applicable, the incor ­
poration of parts originating in the country of manufacture, represents at 
least 45 % of the ex-works price of the 
products 
When the 45 % rule is not met, the 
DRAMs originate in the country in 
which the major portion in value of the 
materials used originated
 
▼B 
ex 8482 Ball, roller or needle roller 
bearings, assembled (  2 ) Assembly preceded by heat treatment, 
grinding and polishing of the inner and 
outer rings  
▼M50  
ex 8501 Crystalline silicon photovoltaic 
modules or panels Manufacture from materials of any 
heading, except that of the product and of heading 8541. 
Where the product is manufactured from 
materials classified in heading 8501 or 
8541, the origin of those materials shall be the origin of the product. 
Where the product is manufactured from 
materials classified in heading 8501 or 
8541 originating in more than one country, the origin of the major portion in value of those materials shall be the 
origin of the product
 
▼B 
ex 8520 Magnetic tape recorders, 
whether or not incorporating a 
sound reproducing device Manufacture where the increase in value 
acquired as a result of assembly oper ­
ations and, if applicable, the incor ­
poration of parts originating in the country of assembly represents at least 
45 % of the ex-works price of the 
product
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 461
 
CN code Description of products Working or processing carried out on 
non-originating materials that confers the status 
of originating products 
(1) (2) (3)  
When the 45 % rule is not met, the 
apparatus shall be treated as originating 
in the country of origin of parts whose 
ex-works price represents more than 35 % of the ex-works price of the apparatus 
When the 35 % rule is met in two coun ­
tries, the apparatus shall be treated as originating in the country of origin of the parts representing the greater 
percentage value
 
▼M10  
ex 8523 20 90 Unrecorded 3.5 ″ magnetic 
micro diskettes, whether or not pre-formatted and with or without an analogue signal for 
the purposes of checking the 
quality of the disk's coating recorded on it Assembly of the diskette (including 
insertion of the magnetic disk and assembly of the shells) plus manufacture of: 
either the magnetic disk (including 
polishing) or the upper and lower shells. 
If neither the disk nor upper and lower 
shells are manufactured in the country where assembly of the diskette takes place, the diskettes shall have the origin 
of the country where the components repre ­
senting the highest percentage of the ex-works price originated. Assembly of 
the diskette (including insertion of the 
magnetic disk and assembly of the shells) and packing alone shall not confer origin.
 
▼B 
ex 8527 Reception apparatus for 
radio-broadcasting, whether or not combined in the same 
housing with sound recording 
or reproducing apparatus or a clock Manufacture where the increase in value 
acquired as a result of assembly oper ­
ations and, if applicable, the incor ­
poration of parts originating in the 
country of assembly represents at least 45 % of the ex-works price of the products 
When the 45 % rule is not met, the 
apparatus shall be treated as originating in the country of origin of parts whose ex-works price represents more than 
35 % of the ex-works price of the 
apparatus 
When the 35 % rule is met in two coun ­
tries, the apparatus shall be treated as 
originating in the country of origin of 
the parts representing the greater percentage value
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 462
 
CN code Description of products Working or processing carried out on 
non-originating materials that confers the status 
of originating products 
(1) (2) (3)  
ex 8528 Television receivers, (excluding 
videotuners, television projection equipment and video monitors), whether or not 
combined, in the same 
housing, with radio-broadcast receivers or sound recording or 
reproducing apparatus, but not 
with videorecording or repro ­
ducing apparatus Manufacture where the increase in value 
acquired as a result of assembly oper ­
ations and, if applicable the incorporation of parts originating in the country of 
assembly represents at least 45 % of 
the ex-works price of the products 
When the 45 % rule is not met, the 
apparatus shall be treated as originating 
in the country of origin of parts whose ex-works price represents more than 35 % of the ex-works price of the 
apparatus 
When the 35 % rule is met in two coun ­
tries, the apparatus shall be treated as originating in the country of origin of 
parts representing the greater percentage 
value
 
▼M50  
ex 8541 Crystalline silicon photovoltaic 
cells, modules or panels Manufacture from materials of any 
heading, except that of the product. 
Where the product is manufactured from 
materials classified in heading 8541, the 
origin of those materials shall be the 
origin of the product. 
Where the product is manufactured from 
materials classified in heading 8541 orig ­
inating in more than one country, the origin of the major portion in value of those materials shall be the origin of 
the product
 
▼B 
ex 8542 Integrated circuits The operation of diffusion (where inte ­
grated circuits are formed on a 
semi-conductor substrate by the selective introduction of an appropriate dopant)
 
▼M28  
ex 8548 90 10 Electronic integrated circuits 
known as dynamic random 
access memories (DRAMs) Manufacture where the increase in value 
acquired as a result of working and 
processing, and, if applicable, the incor ­
poration of parts originating in the country of manufacture, represents at least 45 % of the ex-works price of the 
products. 
When the 45 % rule is not met, the 
DRAMs originate in the country in which the major portion in value of the 
materials used originated
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 463
 
CN code Description of products Working or processing carried out on 
non-originating materials that confers the status 
of originating products 
(1) (2) (3) 
Working or processing carried out on 
non-originating materials that does not confer 
the status of originating products  
ex 9009 Photocopying apparatus incor ­
porating an optical system or 
of the contact type Assembly of photocopying apparatus 
accompanied by the manufacture of the 
harness, drum, rollers, side plates, roller bearings, screws and nuts
 
Process or operation carried out on 
non-originating materials that confers the status 
of originating products  
ex 9113 Watch straps, watch bands and 
watch bracelets, and parts thereof, of textiles Manufacture in which the value of the 
materials used does not exceed 40 % of the ex-works price of the product 
ex 9401 and ex 9403 Ceramic seats (other than those 
falling within CN code 9402) whether or not convertible into 
beds and other furniture, and 
parts thereof, decorated Decoration of the ceramic article 
concerned, provided this decoration has resulted in the classification of the 
products obtained in a tariff heading 
other than that covering the products used 
ex 9405 Ceramic lamps and ceramic 
lighting fittings, including searchlights and spotlights and parts thereof, not elsewhere 
specified or included decorated; 
illuminated ceramic signs, name-plates and the like, having a permanently fixed 
light source, and parts thereof, 
not elsewhere specified or included decorated Decoration of the ceramic article 
concerend, provided this decoration has resulted in the classification of the product obtained in a tariff heading 
other than that covering the products 
used
 
( 1 ) Where these conditions are not met, the meat (offal) shall be considered as originating in the country where the 
animals from which they where obtained were fattened or reared for the longest period. 
( 2 ) The term ‘assembled’ includes partially assembled but excludes parts in their unassembled state.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 464
 
ANNEX 12
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ANNEX 13
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ANNEX 13a  
(referred to in Article 76(1))  
INTRODUCTORY NOTES AND LIST OF WORKING OR PROCESSING 
OPERATIONS WHICH CONFER ORIGINATING STATUS  
PART I  
INTRODUCTORY NOTES  
Note 1 — General introduction  
▼M46  
1.1. This Annex sets out rules for all products, but the fact that a product is 
included in it does not mean that it is necessarily covered by the scheme of 
generalised tariff preferences (GSP). The list of products covered by the 
GSP, the scope of GSP preferences and the exclusions applicable to certain beneficiary countries are laid down in Regulation (EU) No 978/2012 (for the period from 1 January 2014 to 31 December 2023).
 
▼M39  
1.2. This Annex lays down the conditions pursuant to Article 76 under which 
products shall be considered to originate in the beneficiary country 
concerned. There are four different types of rule, which vary according to 
the product:  
(a) through working or processing a maximum content of non-originating 
materials is not exceeded;  
(b) through working or processing the 4-digit Harmonized System heading 
or 6-digit Harmonized System sub-heading of the manufactured 
products becomes different from the 4-digit Harmonized System heading or 6-digit sub-heading respectively of the materials used;
 
(c) a specific working and processing operation is carried out;  
(d) working or processing is carried out on certain wholly obtained 
materials.  
Note 2 — The structure of the list  
2.1. Columns 1 and 2 describe the product obtained. Column 1 gives the chapter 
number, 4-digit heading or 6-digit sub-heading number used in the 
Harmonized System, as appropriate. Column 2 gives the description of 
goods used in that system for that heading or chapter. For each entry in columns 1 and 2, subject to Note 2.4, one or more rules (‘qualifying oper ­
ations’) are set out in column 3. These qualifying operations concern only 
non-originating materials. Where, in some cases, the entry in column 1 is 
preceded by ‘ex’, this signifies that the rule in column 3 applies only to the part of that heading as described in column 2.
 
2.2. Where several Harmonized System headings or sub-headings are grouped 
together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rule in column 3 applies to all products which, under the Harmonized System, are 
classified in headings of the chapter or in any of the headings or 
sub-headings grouped together in column 1.
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 470
 
2.3. Where there are different rules in the list applying to different products 
within a heading, each indent contains the description of that part of the 
heading covered by the adjacent rule in column 3.  
2.4. Where two alternative rules are set out in column 3, separated by ‘ or’, it is 
at the choice of the exporter which one to use.  
▼M46  
2.5. In most cases, the rule(s) set out in column 3 shall apply to all beneficiary 
countries listed in Annex II to Regulation (EU) No 978/2012. However, for some products originating in beneficiary countries of the special arrangement for least developed countries, as listed in Annex IV to 
Regulation (EU) No 978/2012 (‘LDC beneficiary countries’), a less 
stringent rule shall apply. In these cases, column 3 is split into two subcolumns, (a) and (b), with subcolumn (a) showing the rule applicable to LDC beneficiary countries and subcolumn (b) showing the rule applicable 
to all other beneficiary countries as well as to exports from the European 
Union to a beneficiary country for the purposes of bilateral cumulation.
 
▼M39  
Note 3 — Examples of how to apply the rules  
3.1. Article 76(2), concerning products having acquired originating status which 
are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the beneficiary country or in the European 
Union.
 
3.2. Pursuant to Article 78, the working or processing carried out must go 
beyond the list of operations mentioned in that Article. If it does not, the goods shall not qualify for the granting of the benefit of preferential tariff 
treatment, even if the conditions set out in the list below are met.
 
Subject to the provision referred to in the first sub-paragraph, the rules in 
the list represent the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating 
status; conversely, the carrying-out of less working or processing cannot 
confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such 
material at a later stage is not.
 
3.3. Without prejudice to Note 3.2, where a rule uses the expression ‘Manu ­
facture from materials of any heading’, then materials of any heading(s) (even materials of the same description and heading as the product) may 
be used, subject, however, to any specific limitations which may also be 
contained in the rule.
 
However, the expression ‘Manufacture from materials of any heading, 
including other materials of heading …’ or ‘Manufacture from materials of any heading, including other materials of the same heading as the 
product’ means that materials of any heading(s) may be used, except 
those of the same description as the product as given in column 2 of the list.
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 471
 
3.4. When a rule in the list specifies that a product may be manufactured from 
more than one material, this means that one or more materials may be used. 
It does not require that all be used.  
3.5. Where a rule in the list specifies that a product must be manufactured from 
a particular material, the rule does not prevent the use also of other materials which, because of their inherent nature, cannot satisfy this condition.
 
Note 4 — General provisions concerning certain agricultural goods  
4.1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 
2401 which are grown or harvested in the territory of a beneficiary country 
shall be treated as originating in the territory of that country, even if grown 
from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants imported from another country.
 
4.2. In cases where the content of non originating sugar in a given product is 
subject to limitations, the weight of sugars of headings 1701 (sucrose) and 
1702 (e.g., fructose, glucose, lactose, maltose, isoglucose or invert sugar) 
used in the manufacture of the final product and used in the manufacture of the non-originating products incorporated in the final product is taken into account for the calculation of such limitations.
 
Note 5 — Terminology used in respect of certain textile products  
5.1. The term ‘natural fibres’ is used in the list to refer to fibres other than 
artificial or synthetic fibres. It is restricted to the stages before spinning 
takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.
 
5.2. The term ‘natural fibres’ includes horsehair of heading 0503, silk of 
headings 5002 and 5003, as well as wool-fibres and fine or coarse animal 
hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and 
other vegetable fibres of headings 5301 to 5305.  
5.3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ 
are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or 
yarns.
 
5.4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or 
artificial filament tow, staple fibres or waste, of headings 5501 to 5507.  
Note 6 — Tolerances applicable to products made of a mixture of 
textile materials  
6.1. Where, for a given product in the list, reference is made to this Note, the 
conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken 
together, represent 10 % or less of the total weight of all the basic textile 
materials used. (See also Notes 6.3 and 6.4)
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 472
 
6.2. However, the tolerance mentioned in Note 6.1 may be applied only to 
mixed products which have been made from two or more basic textile 
materials.  
The following are the basic textile materials:  
— silk,  
— wool,  
— coarse animal hair,  
— fine animal hair,  
— horsehair,  
— cotton,  
— paper-making materials and paper,  
— flax,  
— true hemp,  
— jute and other textile bast fibres,  
— sisal and other textile fibres of the genus Agave,  
— coconut, abaca, ramie and other vegetable textile fibres,  
— synthetic man-made filaments,  
— artificial man-made filaments,  
— current-conducting filaments,  
— synthetic man-made staple fibres of polypropylene,  
— synthetic man-made staple fibres of polyester,  
— synthetic man-made staple fibres of polyamide,  
— synthetic man-made staple fibres of polyacrylonitrile,  
— synthetic man-made staple fibres of polyimide,  
— synthetic man-made staple fibres of polytetrafluoroethylene,  
— synthetic man-made staple fibres of poly(phenylene sulphide),  
— synthetic man-made staple fibres of poly(vinyl chloride),  
— other synthetic man-made staple fibres,  
— artificial man-made staple fibres of viscose,  
— other artificial man-made staple fibres,  
— yarn made of polyurethane segmented with flexible segments of poly ­
ether, whether or not gimped,  
— yarn made of polyurethane segmented with flexible segments of poly ­
ester, whether or not gimped,  
— products of heading 5605 (metallised yarn) incorporating strip consisting 
of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sand ­
wiched by means of a transparent or coloured adhesive between two 
layers of plastic film,
 
— other products of heading 5605,  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 473
 
— glass fibres,  
— metal fibres.  
Example:  
A yarn, of heading 5205, made from cotton fibres of heading 5203 and 
synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin 
rules may be used, provided that their total weight does not exceed 10 % 
of the weight of the yarn.
 
Example:  
A woollen fabric, of heading 5112, made from woollen yarn of heading 
5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. 
Therefore, synthetic yarn which does not satisfy the origin rules, or woollen 
yarn which does not satisfy the origin rules, or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.
 
Example:  
Tufted textile fabric, of heading 5802, made from cotton yarn of heading 
5205 and cotton fabric of heading 5210, is only a mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two 
separate headings, or if the cotton yarns used are themselves mixtures.
 
Example:  
If the tufted textile fabric concerned had been made from cotton yarn of 
heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile 
fabric is, accordingly, a mixed product.
 
6.3. In the case of products incorporating ‘yarn made of polyurethane segmented 
with flexible segments of polyether, whether or not gimped’, the tolerance is 20 % in respect of this yarn.
 
6.4. In the case of products incorporating ‘strip consisting of a core of 
aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic 
film’, the tolerance is 30 % in respect of this strip.
 
Note 7 — Other tolerances applicable to certain textile products  
7.1. Where, in the list, reference is made to this Note, textile materials which do 
not satisfy the rule set out in the list in column 3 for the made-up product 
concerned, may be used, provided that they are classified in a heading other 
than that of the product and that their value does not exceed 8 % of the ex-works price of the product.
 
7.2. Without prejudice to Note 7.3, materials, which are not classified within 
Chapters 50 to 63, may be used freely in the manufacture of textile 
products, whether or not they contain textiles.  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 474
 
Example:  
If a rule in the list provides that, for a particular textile item (such as 
trousers), yarn must be used, this does not prevent the use of metal items, 
such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.
 
7.3. Where a percentage-rule applies, the value of materials which are not clas ­
sified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.
 
Note 8 — Definition of specific processes and simple operations carried 
out in respect of certain products of Chapter 27  
8.1. For the purposes of headings ex 2707 and 2713, the ‘specific processes’ are 
the following:  
(a) vacuum-distillation;  
(b) redistillation by a very thorough fractionation-process (  1 ); 
(c) cracking;  
(d) reforming;  
(e) extraction by means of selective solvents;  
(f) the process comprising all of the following operations: processing with 
concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation 
with alkaline agents; decolourisation and purification with 
naturally-active earth, activated earth, activated charcoal or bauxite;  
(g) polymerisation;  
(h) alkylation;  
(i) isomerisation.  
8.2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ 
are the following:  
(a) vacuum-distillation;  
(b) redistillation by a very thorough fractionation-process (  1 ); 
(c) cracking;  
(d) reforming;  
(e) extraction by means of selective solvents;  
(f) the process comprising all of the following operations: processing with 
concentrated sulphuric acid, oleum or sulphuric anhydride; neutrali ­
sation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;
 
(g) polymerisation;  
(h) alkylation;  
(ij) isomerisation;  
(k) in respect of heavy oils of heading ex 2710 only, desulphurisation with 
hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 475  
( 1 ) See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
 (l) in respect of products of heading 2710 only, deparaffining by a process 
other than filtering;  
(m) in respect of heavy oils of heading ex 2710 only, treatment with 
hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in 
a chemical reaction. The further treatment, with hydrogen, of lubri ­
cating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
 
(n) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, 
on condition that less than 30 % of these products distils, by volume, 
including losses, at 300 °C, by the ASTM D 86 method;  
(o) in respect of heavy oils other than gas oils and fuel oils of heading 
ex 2710 only, treatment by means of a high-frequency electrical 
brush-discharge.  
(p) in respect of crude products (other than petroleum jelly, ozokerite, 
lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional cryst ­
allisation.
 
8.3. For the purposes of headings ex 2707 and 2713, simple operations, such as 
cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur-contents, or any combination of these operations or like 
operations, do not confer origin.
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 476
 
PART II  
LIST OF PRODUCTS AND WORKING OR PROCESSING OPERATIONS WHICH CONFER 
ORIGINATING STATUS  
Harmonized System 
heading Description of product Qualifying operation 
(Working or processing, carried out on non-originating materials, 
which confers originating status) 
(1) (2) (3)  
Chapter 1 Live animals All the animals of Chapter 1 are wholly obtained 
Chapter 2 Meat and edible meat offal Manufacture in which all the meat and edible meat offal 
in the products of this chapter is wholly obtained 
ex Chapter 3 Fish and crustaceans, molluscs 
and other aquatic invertebrates, 
except for: All fish and crustaceans, molluscs and other aquatic 
invertebrates are wholly obtained 
0304 Fish fillets and other fish meat 
(whether or not minced), fresh, chilled of frozen Manufacture in which all the materials of Chapter 3 used 
are wholly obtained 
0305 Fish, dried, salted or in brine; 
smoked fish, whether or not 
cooked before or during the 
smoking process; flours, meals and pellets of fish, fit for human consumption Manufacture in which all the materials of Chapter 3 used 
are wholly obtained 
ex 0306 Crustaceans, whether in shell or 
not, dried, salted or in brine; 
crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, 
dried, salted or in brine; flours, 
meals and pellets of crustaceans, fit for human consumption Manufacture in which all the materials of Chapter 3 used 
are wholly obtained 
ex 0307 Molluscs, whether in shell or not, 
dried, salted or in brine; aquatic 
invertebrates other than crus ­
taceans and molluscs, dried, salted or in brine; flours, meals and pellets of aquatic invert ­
ebrates other than crustaceans, 
fit for human consumption Manufacture in which all the materials of Chapter 3 used 
are wholly obtained
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 477
 
(1) (2) (3)  
Chapter 4 Dairy produce; birds’ eggs; 
natural honey; edible products of animal origin, not elsewhere 
specified or included; Manufacture in which: 
— all the materials of Chapter 4 used are wholly 
obtained; and 
— the weight of sugar (
 1 ) used does not exceed 40 % 
of the weight of the final product 
ex Chapter 5 Products of animal origin, not 
elsewhere specified or included, 
except for: Manufacture from materials of any heading 
ex 0511 91 Inedible fish eggs and roes All the eggs and roes are wholly obtained 
Chapter 6 Live trees and other plants; bulbs, 
roots and the like; cut flowers 
and ornamental foliage Manufacture in which all the materials of Chapter 6 used 
are wholly obtained 
Chapter 7 Edible vegetables and certain 
roots and tubers Manufacture in which all the materials of Chapter 7 used 
are wholly obtained 
Chapter 8 Edible fruit and nuts; peel of 
citrus fruits or melons Manufacture in which: 
— all the fruit, nuts and peels of citrus fruits or melons 
of Chapter 8 used are wholly obtained, and 
— the weight of sugar (  1 ) used does not exceed 40 % 
of the weight of the final product 
Chapter 9 Coffee, tea, maté and spices; Manufacture from materials of any heading 
Chapter 10 Cereals Manufacture in which all the materials of Chapter 10 
used are wholly obtained 
ex Chapter 11 Products of the milling industry; 
malt; starches; inulin; wheat 
gluten; except for: Manufacture in which all the materials of Chapters 10 
and 11, headings 0701 and 2303, and sub-heading 
0710 10 used are wholly obtained 
ex 1106 Flour, meal and powder of the 
dried, shelled leguminous 
vegetables of heading 0713 Drying and milling of leguminous vegetables of heading 
0708 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 478
 
(1) (2) (3)  
Chapter 12 Oil seeds and oleaginous fruits; 
miscellaneous grains, seeds and 
fruit; industrial or medicinal plants; straw and fodder Manufacture from materials of any heading, except that 
of the product 
Chapter 13 Lac; gums, resins and other 
vegetable saps and extracts Manufacture from materials of any heading, in which the 
weight of sugar (
 1 ) used does not exceed 40 % of the 
weight of the final product 
Chapter 14 Vegetable plaiting materials; 
vegetable products not elsewhere 
specified or included Manufacture from materials of any heading 
ex Chapter 15 Animal or vegetable fats and oils 
and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: Manufacture from materials of any sub-heading, except 
that of the product 
1501 to 1504 Fats from pig, poultry, bovine, 
sheep or goat, fish, etc Manufacture from materials of any heading except that 
of the product 
1505, 1506 and 
1520 Wool grease and fatty substances 
derived therefrom (including 
lanolin). Other animal fats and oils and their fractions, whether or not refined, but not chemically 
modified. Glycerol, crude; 
glycerol waters and glycerol lyes. Manufacture from materials of any heading 
1509 and 1510 Olive oil and its fractions Manufacture in which all the vegetable materials used 
are wholly obtained 
1516 and 1517 Animal or vegetable fats and oils 
and their fractions, partly or wholly hydrogenated, inter- 
esterified, re-esterified or elaidi ­
nised, whether or not refined, but not further prepared 
Margarine; edible mixtures or 
preparations of animal or 
vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible 
fats or oils or their fractions of 
heading 1516 Manufacture from materials of any heading, except that 
of the product, in which the weight of all the materials of Chapter 4 used does not exceed 40 % of the weight 
of the final product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 479
 
(1) (2) (3)  
Chapter 16 Preparations of meat, of fish or of 
crustaceans, molluscs or other 
aquatic invertebrates Manufacture: 
— from materials of any heading, except meat and 
edible meat offal of Chapter 2 and materials of 
Chapter 16 obtained from meat and edible meat 
offal of Chapter 2, and 
— in which all the materials of Chapter 3 and materials 
of Chapter 16 obtained from fish and crustaceans, 
molluscs and other aquatic invertebrates of Chapter 3 used are wholly obtained 
ex Chapter 17 Sugars and sugar confectionery; 
except for: Manufacture from materials of any heading, except that 
of the product 
ex 1702 Other sugars, including 
chemically pure lactose and 
glucose, in solid form; sugar syrups; artificial honey, whether or not mixed with natural 
honey; caramel Manufacture from materials of any heading, except that 
of the product, in which the weight of the materials of 
headings 1101 to 1108, 1701 and 1703 used does not exceed 30 % of the weight of the final product 
ex 1702 Chemically pure maltose and 
fructose Manufacture from materials of any heading including 
other materials of heading 1702 
1704 Sugar confectionery (including 
white chocolate), not containing 
cocoa Manufacture from materials of any heading, except that 
of the product, in which: 
— the individual weight of sugar (
 1 ) and of the 
materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and 
— the total combined weight of sugar (
 1 ) and the 
materials of Chapter 4 used does not exceed 60 % of the weight of final product 
Chapter 18 Cocoa and cocoa preparations Manufacture from materials of any heading, except that 
of the product, in which 
— the individual weight of sugar (
 1 ) and of the 
materials of Chapter 4 used does not exceed 40 % 
of the weight of the final product, and 
— the total combined weight of sugar (  1 ) and the 
materials of Chapter 4 used does not exceed 60 % 
of the weight of final product  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 480
 
(1) (2) (3)  
Chapter 19 Preparations of cereals, flour, 
starch or milk; pastrycooks’ 
products Manufacture from materials of any heading, except that 
of the product, in which: 
— the weight of the materials of Chapters 2, 3 and 16 
used does not exceed 20 % of the weight of the final product, and 
— the weight of the materials of headings 1006 and 
1101 to 1108 used does not exceed 20 % of the 
weight of the final product, and 
— the individual weight of sugar (
 1 ) and of the 
materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and 
— the total combined weight of sugar (
 1 ) and the 
materials of Chapter 4 used does not exceed 60 % 
of the weight of final product 
ex Chapter 20 Preparations of vegetables, fruit, 
nuts or other parts of plants; except for: Manufacture from materials of any heading, except that 
of the product, in which the weight of sugar (
 1 ) used 
does not exceed 40 % of the weight of the final product 
2002 and 2003 Tomatoes, mushrooms and 
truffles prepared or preserved 
otherwise than by vinegar of acetic acid Manufacture in which all the materials of Chapters 7 and 
8 used are wholly obtained 
ex Chapter 21 Miscellaneous edible prepara ­
tions; except for: Manufacture from materials of any heading, except that 
of the product, in which: 
— the individual weight of sugar (
 1 ) and of the 
materials of Chapter 4 used does not exceed 40 % 
of the weight of the final product, and 
— the total combined weight of sugar (  1 ) and the 
materials of Chapter 4 used does not exceed 60 % 
of the weight of final product 
2103 Sauces and preparations 
therefore; mixed condiments and 
mixed seasonings; mustard flour and meal and prepared mustard: 
– Sauces and preparations 
therefore; mixed condiments 
and mixed seasonings Manufacture from materials of any heading, except that 
of the product. However, mustard flour or meal or 
prepared mustard may be used 
– Mustard flour and meal and 
prepared mustard Manufacture from materials of any heading
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 481
 
(1) (2) (3)  
Chapter 22 Beverages, spirits and vinegar Manufacture from materials of any heading, except that 
of the product and headings 2207 and 2208, in which: 
— all the materials of sub-headings 0806 10, 2009 61, 
2009 69 used are wholly obtained, and 
— the individual weight of sugar (  1 ) and of the 
materials of Chapter 4 used does not exceed 40 % 
of the weight of the final product, and 
— the total combined weight of sugar (  1 ) and the 
materials of Chapter 4 used does not exceed 60 % of the weight of final product 
ex Chapter 23 Residues and waste from the 
food industries; prepared animal fodder; except for: Manufacture from materials of any heading, except that 
of the product 
ex 2303 Residues of starch manufacture Manufacture from materials of any heading, except that 
of the product, in which the weight of the materials of Chapter 10 used does not exceed 20 % of the weight of the final product 
2309 Preparations of a kind used in 
animal feeding Manufacture from materials of any heading, except that 
of the product, in which: 
— all the materials of Chapters 2 and 3 used are 
wholly obtained, and 
— the weight of materials of Chapter 10 and 11 and 
headings 2302 and 2303 used does not exceed 20 % of the weight of the final product, and 
— the individual weight of sugar (
 1 ) and of the 
materials of Chapter 4 used does not exceed 40 % 
of the weight of the final product, and 
— the total combined weight of sugar and the materials 
of Chapter 4 used does not exceed 60 % of the weight of final product 
ex Chapter 24 Tobacco and manufactured 
tobacco substitutes; except for: Manufacture from materials of any heading in which the 
weight of materials of Chapter 24 used does not exceed 30 % of the total weight of materials of Chapter 24 used 
2401 Unmanufactured tobacco; tobacco 
refuse All unmanufactured tobacco and tobacco refuse of 
Chapter 24 is wholly obtained 
2402 Cigars, cheroots, cigarillos and 
cigarettes, of tobacco or of 
tobacco substitutes Manufacture from materials of any heading, except that 
of the product and of heading 2403, and in which the 
weight of materials of heading 2401 used does not exceed 50 % of the total weight of materials of heading 2401 used
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 482
 
(1) (2) (3)  
ex Chapter 25 Salt; sulphur; earths and stone; 
plastering materials, lime and 
cement; except for: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the product 
ex 2519 Crushed natural magnesium 
carbonate (magnesite), in 
hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused 
magnesia or dead-burned (sin ­
tered) magnesia Manufacture from materials of any heading, except that 
of the product. However, natural magnesium carbonate 
(magnesite) may be used 
Chapter 26 Ores, slag and ash Manufacture from materials of any heading, except that 
of the product 
ex Chapter 27 Mineral fuels, mineral oils and 
products of their distillation; bituminous substances; mineral 
waxes, except for: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
ex 2707 Oils in which the weight of the 
aromatic constituents exceeds that of the non-aromatic constituents, 
being oils similar to mineral oils 
obtained by distillation of high temperature coal tar, of which more than 65 % by volume 
distils at a temperature of up to 
250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels Operations of refining and/or one or more specific 
process(es) (
 2 ) 
or 
Other operations in which all the materials used are 
classified within a heading other than that of the 
product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of 
the product 
2710 Petroleum oils and oils obtained 
from bituminous materials, other than crude; preparations not 
elsewhere specified or included, 
containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous 
materials, these oils being the 
basic constituents of the prepara ­
tions; waste oils Operations of refining and/or one or more specific 
process(es) (
 3 ) 
or 
Other operations in which all the materials used are 
classified within a heading other than that of the 
product. However, materials of the same heading as 
the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 483
 
(1) (2) (3)  
2711 Petroleum gases and other 
gaseous hydrocarbons Operations of refining and/or one or more specific 
process(es) (  3 ) 
or 
Other operations in which all the materials used are 
classified within a heading other than that of the 
product. However, materials of the same heading as 
the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 
2712 Petroleum jelly; paraffin wax, 
microcrystalline petroleum wax, slack wax, ozokerite, lignite 
wax, peat wax, other mineral 
waxes, and similar products obtained by synthesis or by other processes, whether or not 
coloured Operations of refining and/or one or more specific 
process(es) (
 3 ) 
or 
Other operations in which all the materials used are 
classified within a heading other than that of the 
product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of 
the product 
2713 Petroleum coke, petroleum 
bitumen and other residues of 
petroleum oils or of oils 
obtained from bituminous materials Operations of refining and/or one or more specific 
process(es) (
 2 ) 
or 
Other operations in which all the materials used are 
classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total 
value does not exceed 50 % of the ex-works price of 
the product 
ex Chapter 28 Inorganic chemicals; organic or 
inorganic compounds of 
precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for: (a) Least developed 
countries (hereinafter 
‘LDCs’) 
Manufacture from 
materials of any heading, except that of the product. 
However, materials of the 
same heading as the product may be used, provided that their total 
value does not exceed 
20 % of the ex-works price of the product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that of the product. However, materials of the same 
heading as the product 
may be used, provided that their total value does not exceed 20 % of the 
ex-works price of the 
product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
50 % of the ex-works price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 484
 
(1) (2) (3)  
ex 2811 Sulphur trioxide (a) LDCs 
Manufacture from sulphur 
dioxide  
or 
Manufacture in which the 
value of all the materials used does not exceed 70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture from sulphur 
dioxide  
or 
Manufacture in which the 
value of all the materials used does not exceed 
50 % of the ex-works 
price of the product 
ex 2840 Sodium perborate (a) LDCs 
Manufacture from 
disodium tetraborate pentahydrate  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from disodium 
tetraborate pentahydrate  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 50 % 
of the ex-works price of the product 
2843 Colloidal precious metals; 
inorganic or organic compounds of precious metals, whether or not chemically defined; 
amalgams of precious metals Manufacture from materials of any heading, including 
other materials of heading 2843 
ex 2852 – Mercury compounds of 
internal ethers and their halo ­
genated, sulphonated, 
nitrated or nitrosated derivatives (a) LDCs 
Manufacture from 
materials of any heading. 
However, the value of all 
the materials of heading 2909 used shall not exceed 20 % of the 
ex-works price of the 
product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading. However, 
the value of all the materials of heading 2909 used shall not exceed 
20 % of the ex-works 
price of the product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
50 % of the ex-works price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 485
 
(1) (2) (3)  
– Mercury compounds of 
nucleic acids and their salts, 
whether or not chemically defined; other heterocyclic compounds (a) LDCs 
Manufacture from 
materials of any heading. 
However, the value of all the materials of headings 
2852, 2932, 2933 and 
2934 used shall not exceed 20 % of the ex-works price of the 
product  
or 
Manufacture in which the 
value of all the materials used does not exceed 70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading. However, the value of all the 
materials of headings 
2852, 2932, 2933 and 2934 used shall not exceed 20 % of the 
ex-works price of the 
product  
or 
Manufacture in which the 
value of all the materials used does not exceed 
50 % of the ex-works 
price of the product 
ex Chapter 29 Organic chemicals; except for: (a) LDCs 
Manufacture from 
materials of any heading, except that of the product. However, materials of the 
same heading as the 
product may be used, provided that their total value does not exceed 
20 % of the ex-works 
price of the product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that of the product. However, 
materials of the same 
heading as the product may be used, provided that their total value does 
not exceed 20 % of the 
ex-works price of the product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
ex 2905 Metal alcoholates of alcohols of 
this heading and of ethanol; 
except for: (a) LDCs 
Manufacture from 
materials of any heading, 
including other materials 
of heading 2905. However, metal alco ­
holates of this heading 
may be used, provided 
that their total value does not exceed 20 % of the ex-works price of the 
product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, including 
other materials of heading 2905. However, metal alco ­
holates of this heading may 
be used, provided that their 
total value does not exceed 20 % of the ex-works price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 486
 
(1) (2) (3)  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product
 or 
Manufacture in which the 
value of all the materials 
used does not exceed 
50 % of the ex-works price of the product 
2905 43; 
2905 44; 2905 45 Mannitol; D-glucitol (sorbitol); 
Glycerol (a) LDCs 
Manufacture from 
materials of any sub-heading, except that 
of the product. However, 
materials of the same sub-heading as the product may be used, 
provided that their total 
value does not exceed 20 % of the ex-works price of the product  
or 
Manufacture in which the 
value of all the materials used does not exceed 70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any sub-heading, except 
that of the product. 
However, materials of the same sub-heading as the product may be used, 
provided that their total 
value does not exceed 20 % of the ex-works price of the product  
or 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
2915 Saturated acyclic monocarboxylic 
acids and their anhydrides, 
halides, peroxides and peroxy ­
acids; their halogenated, sulpho ­
nated, nitrated or nitrosated derivatives (a) LDCs 
Manufacture from 
materials of any heading. 
However, the value of all 
the materials of headings 2915 and 2916 used shall not exceed 20 % of the 
ex-works price of the 
product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading. However, 
the value of all the materials of headings 2915 and 2916 used shall not 
exceed 20 % of the 
ex-works price of the product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
ex 2932 – Internal ethers and their halo ­
genated, sulphonated, nitrated or nitrosated 
derivatives (a) LDCs 
Manufacture from 
materials of any heading. However, the value of all 
the materials of heading 
2909 used shall not exceed 20 % of the ex-works price of the 
product (b) 
Other beneficiary countries 
Manufacture from materials 
of any heading. However, 
the value of all the 
materials of heading 2909 used shall not exceed 20 % of the ex-works 
price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 487
 
(1) (2) (3)  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product
 or 
Manufacture in which the 
value of all the materials 
used does not exceed 
50 % of the ex-works price of the product 
– Cyclic acetals and internal 
hemiacetals and their halo ­
genated, sulphonated, nitrated or nitrosated derivatives (a) LDCs 
Manufacture from 
materials of any heading  
or 
Manufacture in which the 
value of all the materials used does not exceed 
70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
50 % of the ex-works price of the product 
2933 Heterocyclic compounds with 
nitrogen hetero-atom(s) only (a) LDCs 
Manufacture from 
materials of any heading. 
However, the value of all the materials of headings 2932 and 2933 used shall 
not exceed 20 % of the 
ex-works price of the product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading. However, the value of all the materials of headings 2932 
and 2933 used shall not 
exceed 20 % of the ex-works price of the product  
or 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
2934 Nucleic acids and their salts, 
whether or not chemically defined; other heterocyclic 
compounds (a) LDCs 
Manufacture from 
materials of any heading. However, the value of all 
the materials of headings 
2932, 2933 and 2934 used shall not exceed 20 % of the ex-works 
price of the product  
or 
Manufacture in which the 
value of all the materials used does not exceed 
70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading. However, 
the value of all the 
materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of 
the ex-works price of the 
product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
50 % of the ex-works price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 488
 
(1) (2) (3)  
Chapter 30 Pharmaceutical products Manufacture from materials of any heading 
Chapter 31 Fertilisers (a) LDCs 
Manufacture from 
materials of any heading, except that of the product. However, materials of the 
same heading as the 
product may be used, provided that their total value does not exceed 
20 % of the ex-works 
price of the product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that of the product. However, 
materials of the same 
heading as the product may be used, provided that their total value does 
not exceed 20 % of the 
ex-works price of the product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
Chapter 32 Tanning or dyeing extracts; 
tannins and their derivatives; 
dyes, pigments and other colouring matter; paints and varnishes; putty and other 
mastics; inks (a) LDCs 
Manufacture from 
materials of any heading, 
except that of the product. However, materials of the same heading as the 
product may be used, 
provided that their total value does not exceed 20 % of the ex-works 
price of the product  
or 
Manufacture in which the 
value of all the materials used does not exceed 
70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that of the product. However, materials of the same 
heading as the product 
may be used, provided that their total value does not exceed 20 % of the 
ex-works price of the 
product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
50 % of the ex-works price of the product 
ex Chapter 33 Essential oils and resinoids; 
perfumery, cosmetic or toilet 
preparations; except for: (a) LDCs 
Manufacture from 
materials of any heading, 
except that of the product. 
However, materials of the same heading as the product may be used, 
provided that their total 
value does not exceed 20 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that 
of the product. However, materials of the same heading as the product 
may be used, provided 
that their total value does not exceed 20 % of the ex-works price of the 
product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 489
 
(1) (2) (3)  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product
 or 
Manufacture in which the 
value of all the materials 
used does not exceed 
50 % of the ex-works price of the product  
►
C16 3301 ◄ Essential oils (terpeneless or not), 
including concretes and absolutes; resinoids; extracted oleoresins; concentrates of 
essential oils in fats, in fixed 
oils, in waxes or the like, obtained by enfleurage or macer ­
ation; terpenic by-products of the 
deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils (a) LDCs 
Manufacture from 
materials of any heading, including materials of a 
different ‘group’ (
 4 ) in 
this heading. However, materials of the same group as the product 
may be used, provided 
that their total value does not exceed 20 % of the ex-works price of the 
product  
or 
Manufacture in which the 
value of all the materials used does not exceed 
70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that 
of the product. However, 
materials of the same heading as the product may be used, provided 
that their total value does 
not exceed 20 % of the ex-works price of the product  
or 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
ex Chapter 34 Soap, organic surface-active 
agents, washing preparations, 
lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles 
and similar articles, modelling 
pastes, ‘dental waxes’ and dental preparations with a basis of plaster, except for: Manufacture from materials of any heading, except that 
of the product. However, materials of the same heading 
as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the product 
ex 3404 Artificial waxes and prepared 
waxes: 
— With a basis of paraffin, 
petroleum waxes, waxes obtained from bituminous 
minerals, slack wax or scale 
wax Manufacture from materials of any heading
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 490
 
(1) (2) (3)  
Chapter 35 Albuminoidal substances; 
modified starches; glues; 
enzymes (a) LDCs 
Manufacture from 
materials of any heading, 
except that of the product, 
in which the value of all the materials used does not exceed 70 % of the 
ex-works price of the 
product (b) Other beneficiary 
countries 
Manufacture from 
materials of any heading, 
except that of the product, in which the value of all the materials used does 
not exceed 50 % of the 
ex-works price of the product 
Chapter 36 Explosives; pyrotechnic products; 
matches; pyrophoric alloys; certain combustible preparations (a) LDCs 
Manufacture from 
materials of any heading, except that of the product. 
However, materials of the 
same heading as the product may be used, provided that their total 
value does not exceed 
20 % of the ex-works price of the product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from 
materials of any heading, 
except that of the product. 
However, materials of the same heading as the product may be used, 
provided that their total 
value does not exceed 20 % of the ex-works price of the product  
or 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
Chapter 37 Photographic or cinematographic 
goods (a) LDCs 
Manufacture from 
materials of any heading, 
except that of the product. 
However, materials of the same heading as the product may be used, 
provided that their total 
value does not exceed 20 % of the ex-works price of the product  
or 
Manufacture in which the 
value of all the materials used does not exceed 70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that 
of the product. However, materials of the same heading as the product 
may be used, provided 
that their total value does not exceed 20 % of the ex-works price of the 
product  
or 
Manufacture in which the 
value of all the materials used does not exceed 
50 % of the ex-works 
price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 491
 
(1) (2) (3)  
ex Chapter 38 Miscellaneous chemical products; 
except for: (a) LDCs 
Manufacture from 
materials of any heading, 
except that of the product. 
However, materials of the same heading as the product may be used, 
provided that their total 
value does not exceed 20 % of the ex-works price of the product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that 
of the product. However, materials of the same heading as the product 
may be used, provided 
that their total value does not exceed 20 % of the ex-works price of the 
product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
ex 3803 Refined tall oil (a) LDCs 
Refining of crude tall oil  
or 
Manufacture in which the 
value of all the materials used does not exceed 70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Refining of crude tall oil  
or 
Manufacture in which the 
value of all the materials used does not exceed 
50 % of the ex-works 
price of the product 
ex 3805 Spirits of sulphate turpentine, 
purified (a) LDCs 
Purification by distillation 
or refining of raw spirits of sulphate turpentine  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Purification by distillation 
or refining of raw spirits of sulphate turpentine  
or 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 492
 
(1) (2) (3)  
►C16 3806 30 ◄ Ester gums (a) LDCs 
Manufacture from resin 
acids  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from resin 
acids  
or 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
ex 3807 Wood pitch (wood tar pitch) (a) LDCs 
Distillation of wood tar  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Distillation of wood tar  
or 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
3809 10 Finishing agents, dye carriers to 
accelerate the dyeing or fixing 
of dyestuffs and other products 
and preparations (for example, dressings and mordants), of a kind used in the textile, paper, 
leather or like industries, not 
elsewhere specified or included: With a basis of amylaceous substances (a) LDCs 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
3823 Industrial monocarboxylic fatty 
acids; acid oils from refining; industrial fatty alcohols (a) LDCs 
Manufacture from 
materials of any heading, including other materials of heading 3823  
or 
Manufacture in which the 
value of all the materials used does not exceed 70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, including other materials of heading 
3823  
or 
Manufacture in which the 
value of all the materials used does not exceed 
50 % of the ex-works 
price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 493
 
(1) (2) (3)  
3824 60 Sorbitol other than that of 
sub-heading 2905 44 (a) LDCs 
Manufacture from 
materials of any sub-heading, except that 
of the product and 
except materials of sub-heading 2905 44. However, materials of 
the same sub-heading as 
the product may be used, provided that their total value does not exceed 
20 % of the ex-works 
price of the product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any sub-heading, except 
that of the product and 
except materials of sub-heading 2905 44. However, materials of the 
same sub-heading as the 
product may be used, provided that their total value does not exceed 
20 % of the ex-works 
price of the product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
50 % of the ex-works price of the product 
ex Chapter 39 Plastics and articles thereof; 
except for: (a) LDCs 
Manufacture from 
materials of any heading, 
except that of the product.  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that of the product.  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
ex 3907 – Copolymer, made from poly ­
carbonate and acrylonitrile- 
butadiene-styrene copolymer (ABS) (a) LDCs 
Manufacture from 
materials of any heading, 
except that of the product. However, materials of the same heading as the 
product may be used, 
provided that their total value does not exceed 50 % of the ex-works 
price of the product (
 5 ) 
or 
Manufacture in which the 
value of all the materials used does not exceed 
70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that of the product. However, materials of the same 
heading as the product 
may be used, provided that their total value does not exceed 50 % of the 
ex-works price of the prod ­
uct (
 5 ) 
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
50 % of the ex-works price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 494
 
(1) (2) (3)  
– Polyester (a) LDCs 
Manufacture from 
materials of any heading, except that of the product  
or 
Manufacture from poly ­
carbonate of tetrabromo- (bisphenol A)  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that 
of the product  
or 
Manufacture from polycar ­
bonate of tetrabromo- (bisphenol A)  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
ex 3920 Ionomer sheet or film (a) LDCs 
Manufacture from a 
thermoplastic partial salt which is a copolymer of ethylene and metacrylic 
acid partly neutralised 
with metal ions, mainly zinc and sodium  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from a 
thermoplastic partial salt which is a copolymer of 
ethylene and metacrylic 
acid partly neutralised with metal ions, mainly zinc and sodium  
or 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
ex 3921 Foils of plastic, metallised (a) LDCs 
Manufacture from highly- 
transparent polyester-foils with a thickness of less 
than 23 micron (
 6 ) 
or 
Manufacture in which the 
value of all the materials used does not exceed 
70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture from highly- 
transparent polyester-foils 
with a thickness of less 
than 23 micron (
 6 ) 
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
50 % of the ex-works price of the product 
ex Chapter 40 Rubber and articles thereof; 
except for: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 495
 
(1) (2) (3)  
4012 Retreaded or used pneumatic 
tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber: 
– Retreaded pneumatic, solid or 
cushion tyres, of rubber Retreading of used tyres 
– Other Manufacture from materials of any heading, except those 
of headings 4011 and 4012  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the product 
ex Chapter 41 Raw hides and skins (other than 
furskins) and leather; except for: Manufacture from materials of any heading, except that 
of the product 
4101 to 4103 Raw hides and skins of bovine 
(including buffalo) or equine animals (fresh, or salted, dried, 
limed, pickled or otherwise 
preserved, but not tanned, parchment dressed or further prepared), whether or not 
dehaired or split; raw skins of 
sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, 
parchment dressed or further 
prepared), whether or not with wool on or split, other than those excluded by note 1(c) to 
Chapter 41; other raw hides and 
skins (fresh, or salted, dried, limed, pickled or otherwise 
preserved, but not tanned, 
parchment dressed or further prepared), whether or not dehaired or split, other than 
those excluded by note 1(b) or 
1(c) to Chapter 41 Manufacture from materials of any heading
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 496
 
(1) (2) (3)  
4104 to 4106 Tanned or crust hides and skins, 
without wool or hair on, whether or not split, but not further 
prepared Re-tanning of tanned or pre-tanned hides and skins of 
sub-headings 4104 11, 4104 19, 4105 10, 4106 21, 4106 31 or 4106 91,  
or 
Manufacture from materials of any heading, except that 
of the product 
4107, 4112, 4113 Leather further prepared after 
tanning or crusting Manufacture from materials of any heading, except that 
of the product. However, materials of sub-headings 
4104 41, 4104 49, 4105 30, 4106 22, 4106 32 and 
4106 92 may be used only if a re-tanning operation of the tanned or crust hides and skins in the dry state takes place 
Chapter 42 Articles of leather; saddlery and 
harness; travel goods, handbags and similar containers; articles of animal gut (other than silk 
worm gut) Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
ex Chapter 43 Furskins and artificial fur; manu ­
factures thereof; except for: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
4301 Raw furskins (including heads, 
tails, paws and other pieces or 
cuttings, suitable for furrier’s 
use), other than raw hides and skins of heading 4101, 4102 or 4103 Manufacture from materials of any heading 
ex 4302 Tanned or dressed furskins, 
assembled: 
– Plates, crosses and similar 
forms Bleaching or dyeing, in addition to cutting and assembly 
of non-assembled tanned or dressed furskins 
– Other Manufacture from non-assembled, tanned or dressed 
furskins
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 497
 
(1) (2) (3)  
4303 Articles of apparel, clothing 
accessories and other articles of furskin Manufacture from non-assembled tanned or dressed 
furskins of heading 4302 
ex Chapter 44 Wood and articles of wood; 
wood charcoal; except for: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
ex 4407 Wood sawn or chipped 
lengthwise, sliced or peeled, of 
a thickness exceeding 6 mm, 
planed, sanded or end-jointed Planing, sanding or end-jointing 
ex 4408 Sheets for veneering (including 
those obtained by slicing 
laminated wood) and for 
plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, 
sliced or peeled of a thickness 
not exceeding 6 mm, planed, sanded or end-jointed Splicing, planing, sanding or endjointing 
ex 4410 to ex 4413 Beadings and mouldings, 
including moulded skirting and other moulded boards Beading or moulding 
ex 4415 Packing cases, boxes, crates, 
drums and similar packings, of 
wood Manufacture from boards not cut to size 
ex 4418 – Builders’ joinery and carpentry 
of wood Manufacture from materials of any heading, except that 
of the product. However, cellular wood panels, shingles 
and shakes may be used 
– Beadings and mouldings Beading or moulding
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 498
 
(1) (2) (3)  
ex 4421 Match splints; wooden pegs or 
pins for footwear Manufacture from wood of any heading, except drawn 
wood of heading 4409 
Chapter 45 Cork and articles of cork Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
Chapter 46 Manufactures of straw, of esparto 
or of other plaiting materials; 
basketware and wickerwork Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the product 
Chapter 47 Pulp of wood or of other fibrous 
cellulosic material; recovered (waste and scrap) paper or 
paperboard Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
Chapter 48 Paper and paperboard; articles of 
paper pulp, of paper or of 
paperboard Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the product 
Chapter 49 Printed books, newspapers, 
pictures and other products of 
the printing industry; manu ­
scripts, typescripts and plans Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 499
 
(1) (2) (3)  
ex Chapter 50 Silk; except for: Manufacture from materials of any heading, except that 
of the product 
ex 5003 Silk waste (including cocoons 
unsuitable for reeling, yarn 
waste and garnetted stock), carded or combed Carding or combing of silk waste 
5004 to ex 5006 Silk yarn and yarn spun from silk 
waste Spinning of natural fibres or extrusion of man-made 
fibres accompanied by spinning or twisting (
 7 ) 
5007 Woven fabrics of silk or of silk 
waste: (a) LDCs 
Weaving (  7 ) 
or 
Printing accompanied by 
at least two preparatory 
or finishing operations (such as scouring, bleaching, mercerising, 
heat setting, raising, 
calendaring, shrink resistance processing, permanent finishing, 
decatising, impregnating, 
mending and burling) where the value of the 
unprinted fabric used 
does not exceed 47,5 % of the ex-works price of the product (b) Other beneficiary 
countries 
Spinning of natural and/or 
man-made staple fibres or extrusion of man-made filament yarn or twisting, 
in each case accompanied 
by weaving  
or 
Weaving accompanied by 
dyeing  
or 
Yarn dyeing accompanied 
by weaving  
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as scouring, bleaching, mercerising, heat setting, 
raising, calendering, shrink 
resistance processing, permanent finishing, deca ­
tising, impregnating, 
mending and burling), 
provided that the value of the unprinted fabric used does not exceed 47,5 % 
of the ex-works price of 
the product (
 7 ) ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 500
 
(1) (2) (3)  
ex Chapter 51 Wool, fine or coarse animal hair; 
horsehair yarn and woven fabric; except for: Manufacture from materials of any heading, except that 
of the product 
5106 to 5110 Yarn of wool, of fine or coarse 
animal hair or of horsehair Spinning of natural fibres or extrusion of man-made 
fibres accompanied by spinning (
 7 ) 
5111 to 5113 Woven fabrics of wool, of fine or 
coarse animal hair or of 
horsehair: (a) LDCs 
Weaving (  7 ) 
or 
Printing accompanied by 
at least two preparatory 
or finishing operations 
(such as scouring, bleaching, mercerising, 
heat setting, raising, 
calendaring, shrink resistance processing, permanent finishing, 
decatising, impregnating, 
mending and burling) where the value of the unprinted fabric used 
does not exceed 47,5 % 
of the ex-works price of the product (b) Other beneficiary 
countries 
Spinning of natural and/or 
man-made staple fibres or extrusion of man-made 
filament yarn, in each case 
accompanied by weaving  
or 
Weaving accompanied by 
dyeing  
or 
Yarn dyeing accompanied 
by weaving  
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as scouring, bleaching, mercerising, heat setting, 
raising, calendering, shrink 
resistance processing, permanent finishing, deca ­
tising, impregnating, 
mending and burling), 
provided that the value of the unprinted fabric used does not exceed 47,5 % 
of the ex-works price of 
the product (
 7 ) 
ex Chapter 52 Cotton; except for: Manufacture from materials of any heading, except that 
of the product 
5204 to 5207 Yarn and thread of cotton Spinning of natural fibres or extrusion of man-made 
fibres accompanied by spinning (  7 ) ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 501
 
(1) (2) (3)  
5208 to 5212 Woven fabrics of cotton: (a) LDCs 
Weaving (  7 ) 
or 
Printing accompanied by 
at least two preparatory 
or finishing operations 
(such as scouring, bleaching, mercerising, heat setting, raising, 
calendaring, shrink 
resistance processing, permanent finishing, decatising, impregnating, 
mending and burling) 
where the value of the unprinted fabric used does not exceed 47,5 % 
of the ex-works price of 
the product (b) Other beneficiary 
countries 
Spinning of natural and/or 
man-made staple fibres or 
extrusion of man-made 
filament yarn, in each case accompanied by weaving  
or 
Weaving accompanied by 
dyeing or by coating  
or 
Yarn dyeing accompanied 
by weaving  
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as scouring, bleaching, mercerising, heat setting, 
raising, calendering, shrink 
resistance processing, permanent finishing, deca ­
tising, impregnating, 
mending and burling), 
provided that the value of the unprinted fabric used does not exceed 47,5 % 
of the ex-works price of 
the product (
 7 ) 
ex Chapter 53 Other vegetable textile fibres; 
paper yarn and woven fabrics of 
paper yarn; except for: Manufacture from materials of any heading, except that 
of the product 
5306 to 5308 Yarn of other vegetable textile 
fibres; paper yarn Spinning of natural fibres or extrusion of man-made 
fibres accompanied by spinning (  7 ) ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 502
 
(1) (2) (3)  
5309 to 5311 Woven fabrics of other vegetable 
textile fibres; woven fabrics of paper yarn: (a) LDCs 
Weaving (
 7 ) 
or 
Printing accompanied by 
at least two preparatory 
or finishing operations 
(such as scouring, bleaching, mercerising, heat setting, raising, 
calendaring, shrink 
resistance processing, permanent finishing, 
decatising, impregnating, 
mending and burling) where the value of the unprinted fabric used 
does not exceed 47,5 % 
of the ex-works price of the product (b) Other beneficiary 
countries 
Spinning of natural and/or 
man-made staple fibres or extrusion of man-made filament yarn, in each case 
accompanied by weaving  
or 
Weaving accompanied by 
dyeing or by coating  
or 
Yarn dyeing accompanied 
by weaving  
or 
Printing accompanied by at 
least two preparatory or finishing operations (such 
as scouring, bleaching, 
mercerising, heat setting, raising, calendering, shrink resistance processing, 
permanent finishing, deca ­
tising, impregnating, mending and burling), provided that the value of 
the unprinted fabric used 
does not exceed 47,5 % of the ex-works price of the product (
 7 ) 
5401 to 5406 Yarn, monofilament and thread 
of man-made filaments Extrusion of man-made fibres accompanied by spinning  
or spinning of natural fibres (  7 ) ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 503
 
(1) (2) (3)  
5407 and 5408 Woven fabrics of man-made 
filament yarn: (a) LDCs 
Weaving (  7 ) 
or 
Printing accompanied by 
at least two preparatory 
or finishing operations (such as scouring, bleaching, mercerising, 
heat setting, raising, 
calendaring, shrink resistance processing, permanent finishing, 
decatising, impregnating, 
mending and burling) where the value of the 
unprinted fabric used 
does not exceed 47,5 % of the ex-works price of the product (b) Other beneficiary 
countries 
Spinning of natural and/or 
man-made staple fibres or extrusion of man-made 
filament yarn, in each case 
accompanied by weaving  
or 
Weaving accompanied by 
dyeing or by coating  
or 
Twisting or texturing 
accompanied by weaving provided that the value of 
the non-twisted/non- 
textured yarns used does not exceed 47,5 % of the ex-works price of the 
product  
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as scouring, bleaching, mercerising, heat setting, 
raising, calendering, shrink 
resistance processing, permanent finishing, deca ­
tising, impregnating, 
mending and burling), 
provided that the value of the unprinted fabric used does not exceed 47,5 % 
of the ex-works price of 
the product (
 7 ) 
5501 to 5507 Man-made staple fibres Extrusion of man-made fibres 
5508 to 5511 Yarn and sewing thread of 
man-made staple fibres Spinning of natural fibres or extrusion of man-made 
fibres accompanied by spinning (  7 ) ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 504
 
(1) (2) (3)  
5512 to 5516 Woven fabrics of man-made 
staple fibres: (a) LDCs 
Weaving (  7 ) 
or 
Printing accompanied by 
at least two preparatory 
or finishing operations 
(such as scouring, bleaching, mercerising, heat setting, raising, 
calendaring, shrink 
resistance processing, permanent finishing, decatising, impregnating, 
mending and burling) 
where the value of the unprinted fabric used does not exceed 47,5 % 
of the ex-works price of 
the product (b) Other beneficiary 
countries 
Spinning of natural and/or 
man-made staple fibres or extrusion of man-made filament yarn, in each case 
accompanied by weaving  
or 
Weaving accompanied by 
dyeing or by coating  
or 
Yarn dyeing accompanied 
by weaving  
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such 
as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink 
resistance processing, 
permanent finishing, deca ­
tising, impregnating, mending and burling), 
provided that the value of 
the unprinted fabric used does not exceed 47,5 % of the ex-works price of 
the product (
 7 ) 
ex Chapter 56 Wadding, felt and non-wovens; 
special yarns; twine, cordage, 
ropes and cables and articles 
thereof; except for: Extrusion of man-made fibres accompanied by spinning 
or spinning of natural fibres  
or 
Flocking accompanied by dyeing or printing (  7 ) 
5602 Felt, whether or not impregnated, 
coated, covered or laminated: 
– Needleloom felt Extrusion of man-made fibres accompanied by fabric 
formation, 
However: 
— polypropylene filament of heading 5402,  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 505
 
(1) (2) (3)  
— polypropylene fibres of heading 5503 or 5506, or 
— polypropylene filament tow of heading 5501, 
of which the denomination in all cases of a single 
filament or fibre is less than 9 decitex, 
may be used, provided that their total value does not 
exceed 40 % of the ex-works price of the product  
or 
Fabric formation alone in the case of felt made from 
natural fibres (  7 ) 
– Other Extrusion of man-made fibres accompanied by fabric 
formation,  
or 
Fabric formation alone in the case of other felt made 
from natural fibres (  7 ) 
5603 Nonwovens, whether or not 
impregnated, coated, covered or laminated (a) LDCs 
Any non-woven process 
including needle 
punching (b) Other beneficiary 
countries 
Extrusion of man-made 
fibres, or use of natural 
fibres, accompanied by nonwoven techniques 
including needle punching 
5604 Rubber thread and cord, textile 
covered; textile yarn, and strip 
and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber 
or plastics: 
– Rubber thread and cord, 
textile covered Manufacture from rubber thread or cord, not textile 
covered 
– Other Extrusion of man-made fibres accompanied by spinning 
or spinning of natural fibres (
 7 ) ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 506
 
(1) (2) (3)  
5605 Metallised yarn, whether or not 
gimped, being textile yarn, or strip or the like of heading 5404 
or 5405, combined with metal in 
the form of thread, strip or powder or covered with metal Extrusion of man-made fibres accompanied by spinning 
or spinning of natural and/or man-made staple fibres (
 7 ) 
5606 Gimped yarn, and strip and the 
like of heading 5404 or 5405, 
gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn 
(including flock chenille yarn); 
loop wale-yarn Extrusion of man-made fibres accompanied by spinning 
or spinning of natural and/or man-made staple fibres  
or 
Spinning accompanied with flocking  
or 
Flocking accompanied by dyeing (
 7 ) 
Chapter 57 Carpets and other textile floor 
coverings: Spinning of natural and/or man-made staple fibres or 
extrusion of man-made filament yarn, in each case 
accompanied by weaving  
or 
Manufacture from coir yarn or sisal yarn or jute yarn  
or 
Flocking accompanied by dyeing or by printing  
or 
Tufting accompanied by dyeing or by printing 
Extrusion of man-made fibres accompanied by 
non-woven techniques including needle punching (  7 ) 
However: 
— polypropylene filament of heading 5402, — polypropylene fibres of heading 5503 or 5506, or 
— polypropylene filament tow of heading 5501, 
of which the denomination in all cases of a single 
filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of 
the ex-works price of the product 
Jute fabric may be used as a backing
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 507
 
(1) (2) (3)  
ex Chapter 58 Special woven fabrics; tufted 
textile fabrics; lace; tapestries; trimmings; embroidery; except 
for: (a) LDCs 
Weaving (
 7 ) 
or 
Printing accompanied by 
at least two preparatory or finishing operations 
(such as scouring, 
bleaching, mercerising, heat setting, raising, calendaring, shrink 
resistance processing, 
permanent finishing, decatising, impregnating, mending and burling) 
where the value of the 
unprinted fabric used does not exceed 47,5 % of the ex-works price of 
the product (b) Other beneficiary 
countries 
Spinning of natural and/or 
man-made staple fibres or 
extrusion of man-made filament yarn, in each case accompanied by weaving  
or 
Weaving accompanied by 
dyeing or flocking or 
coating  
or 
Flocking accompanied by 
dyeing or by printing  
or 
Yarn dyeing accompanied 
by weaving  
or 
Printing accompanied by at 
least two preparatory or finishing operations (such 
as scouring, bleaching, 
mercerising, heat setting, raising, calendering, shrink resistance processing, 
permanent finishing, deca ­
tising, impregnating, mending and burling), 
provided that the value of 
the unprinted fabric used does not exceed 47,5 % of the ex-works price of 
the product (
 7 ) 
5805 Hand-woven tapestries of the 
types Gobelins, Flanders, Aubusson, Beauvais and the 
like, and needle-worked tapestries 
(for example, petit point, cross stitch), whether or not made up Manufacture from materials of any heading, except that 
of the product 
5810 Embroidery in the piece, in strips 
or in motifs Manufacture in which the value of all the materials used 
does not exceed 50 % of the ex-works price of the 
product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 508
 
(1) (2) (3)  
5901 Textile fabrics coated with gum 
or amylaceous substances, of a kind used for the outer covers 
of books or the like; tracing 
cloth; prepared painting canvas; buckram and similar stiffened 
textile fabrics of a kind used for 
hat foundations Weaving accompanied by dyeing or by flocking or by 
coating  
or 
Flocking accompanied by dyeing or by printing 
5902 Tyre cord fabric of high tenacity 
yarn of nylon or other polya ­
mides, polyesters or viscose 
rayon: 
– Containing not more than 
90 % by weight of textile materials Weaving 
– Other Extrusion of man-made fibres accompanied by weaving 
5903 Textile fabrics impregnated, 
coated, covered or laminated with plastics, other than those of 
heading 5902 Weaving accompanied by dyeing or by coating  
or 
Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, merce ­
rising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impreg ­
nating, mending and burling), provided that the value 
of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 
5904 Linoleum, whether or not cut to 
shape; floor coverings consisting 
of a coating or covering applied 
on a textile backing, whether or not cut to shape Weaving accompanied by dyeing or by coating (
 7 ) 
5905 Textile wall coverings: 
– Impregnated, coated, covered 
or laminated with rubber, plastics or other materials Weaving accompanied by dyeing or by coating
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 509
 
(1) (2) (3)  
– Other Spinning of natural and/or man-made staple fibres or 
extrusion of man-made filament yarn, in each case accompanied by weaving  
or 
Weaving accompanied by dyeing or by coating  
or 
Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, merce ­
rising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impreg ­
nating, mending and burling), provided that the value 
of the unprinted fabric used does not exceed 47,5 % 
of the ex-works price of the product (
 7 ): 
5906 Rubberised textile fabrics, other 
than those of heading 5902: 
– Knitted or crocheted fabrics Spinning of natural and/or man-made staple fibres or 
extrusion of man-made filament yarn, in each case accompanied by knitting  
or 
Knitting accompanied by dyeing or by coating  
or 
Dyeing of yarn of natural fibres accompanied by knitting (
 7 ) 
– Other fabrics made of 
synthetic filament yarn, containing more than 90 % by weight of textile materials Extrusion of man-made fibres accompanied by weaving 
– Other Weaving accompanied by dyeing or by coating  
or 
Dyeing of yarn of natural fibres accompanied by weaving 
5907 Textile fabrics otherwise impreg ­
nated, coated or covered; painted canvas being theatrical scenery, 
studio back-cloths or the like Weaving accompanied by dyeing or by flocking or by 
coating  
or 
Flocking accompanied by dyeing or by printing
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 510
 
(1) (2) (3)  
or 
Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, merce ­
rising, heat setting, raising, calendering, shrink resistance 
processing, permanent finishing, decatising, impreg ­
nating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 
5908 Textile wicks, woven, plaited or 
knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and 
tubular knitted gas mantle fabric 
therefor, whether or not impreg ­
nated: 
– Incandescent gas mantles, 
impregnated Manufacture from tubular knitted gas-mantle fabric 
– Other Manufacture from materials of any heading, except that 
of the product 
5909 to 5911 Textile articles of a kind suitable 
for industrial use: 
– Polishing discs or rings other 
than of felt of heading 5911 Weaving 
– Woven fabrics, of a kind 
commonly used in paper ­
making or other technical 
uses, felted or not, whether or not impregnated or coated, tubular or endless 
with single or multiple warp 
and/or weft, or flat woven with multiple warp and/or weft of heading 5911 (a) LDCs 
Weaving (
 7 ) (b) Other beneficiary 
countries 
Extrusion of man-made 
fibres or Spinning of natural and/or of 
man-made staple fibres, in 
each case accompanied by weaving  
or 
Weaving accompanied by 
dyeing or by coating 
Only the following fibres 
may be used: 
– – coir yarn 
– – yarn of polytetrafluoro ­
ethylene (
 8 ), ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 511
 
(1) (2) (3)  
– – yarn, multiple, of 
polyamide, coated 
impregnated or covered with a 
phenolic resin, 
– – yarn of synthetic textile 
fibres of aromatic 
polyamides, obtained by polycondensation of m-phenylenediamine 
and isophthalic acid, 
– – monofil of polytetraflu ­
oroethylene (
 8 ), 
– – yarn of synthetic textile 
fibres of poly( p- 
phenylene terephthala ­
mide), 
– – glass fibre yarn, coated 
with phenol resin and 
gimped with acrylic yarn (
 8 ), 
– – copolyester mono ­
filaments of a 
polyester and a resin 
of terephthalic acid and 1,4-cyclohex ­
anediethanol and 
isophthalic acid 
– Other Extrusion of man-made filament yarn or spinning of 
natural or man-made staple fibres, accompanied by weaving (
 7 ) 
or 
Weaving accompanied by dyeing or by coating 
Chapter 60 Knitted or crocheted fabrics Spinning of natural and/or man-made staple fibres or 
extrusion of man-made filament yarn, in each case accompanied by knitting  
or 
Knitting accompanied by dyeing or by flocking or by 
coating  
or 
Flocking accompanied by dyeing or by printing  
or 
Dyeing of yarn of natural fibres accompanied by knitting
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 512
 
(1) (2) (3)  
or 
Twisting or texturing accompanied by knitting provided 
that the value of the non-twisted/non-textured yarns used 
does not exceed 47,5 % of the ex-works price of the 
product 
Chapter 61 Articles of apparel and clothing 
accessories, knitted or crocheted: 
– Obtained by sewing together 
or otherwise assembling, two or more pieces of knitted or 
crocheted fabric which have 
been either cut to form or obtained directly to form (a) LDCs 
Manufacture from fabric (b) Other beneficiary 
countries 
Knitting and making-up 
(including cutting) (
 7 ) ( 9 ) 
– Other Spinning of natural and/or man-made staple fibres or 
extrusion of man-made filament yarn, in each case 
accompanied by knitting (knitted to shape products)  
or 
Dyeing of yarn of natural fibres accompanied by knitting 
(knitted to shape products) (  7 ) 
ex Chapter 62 Articles of apparel and clothing 
accessories, not knitted or crocheted; except for: (a) LDCs 
Manufacture from fabric (b) Other beneficiary 
countries 
Weaving accompanied by 
making-up (including 
cutting)  
or 
Making-up preceded by 
printing accompanied by 
at least two preparatory or finishing operations (such as scouring, bleaching, 
mercerising, heat setting, 
raising, calendering, shrink resistance processing, permanent finishing, deca ­
tising, impregnating, 
mending and burling), provided that the value of the unprinted fabric used 
does not exceed 47,5 % 
of the ex-works price of the product (
 7 ) ( 9 ) ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 513
 
(1) (2) (3)  
ex 6202, ex 6204, 
ex 6206, ex 6209 and ex 6211 Women’s, girls’ and babies’ 
clothing and clothing accessories for babies, embroidered (a) LDCs 
Chapter rule applies (b) Other beneficiary 
countries 
Weaving accompanied by 
making-up (including cutting)  
or 
Manufacture from 
unembroidered fabric, 
provided that the value of 
the unembroidered fabric used does not exceed 40 % of the ex-works 
price of the product (
 9 ) 
ex 6210 and ex 6216 Fire-resistant equipment of fabric 
covered with foil of aluminised polyester (a) LDCs 
Chapter ruleapplies (b) Other beneficiary 
countries 
Weaving accompanied by 
making-up (including cutting)  
or 
Coating provided that the 
value of the uncoated 
fabric used does not 
exceed 40 % of the ex-works price of the product accompanied by 
making-up (including 
cutting) (
 9 ) 
6213 and 6214 Handkerchiefs, shawls, scarves, 
mufflers, mantillas, veils and the like: 
– Embroidered Weaving accompanied by making-up (including cutting)  
or 
Manufacture from unembroidered fabric, provided that 
the value of the unembroidered fabric used does not 
exceed 40 % of the ex-works price of the product (
 9 ) 
or 
Making-up preceded by printing accompanied by at least 
two preparatory or finishing operations (such as 
scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and 
burling), provided that the value of the unprinted 
fabric used does not exceed 47,5 % of the ex-works price of the product (
 7 ) ( 9 ) ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 514
 
(1) (2) (3)  
– Other Weaving accompanied by making-up (including cutting)  
or 
Making-up preceded by printing accompanied by at least 
two preparatory finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, 
shrink resistance processing, permanent finishing, deca ­
tising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product (
 7 ) ( 9 ) 
6217 Other made up clothing acces ­
sories; parts of garments or of clothing accessories, other than 
those of heading 6212: 
– Embroidered Weaving accompanied by making-up (including cutting)  
or 
Manufacture from unembroidered fabric, provided that 
the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (
 9 ) 
– Fire-resistant equipment of 
fabric covered with foil of aluminised polyester Weaving accompanied by making-up (including cutting)  
or 
Coating provided that the value of the uncoated fabric used 
does not exceed 40 % of the ex-works price of the product 
accompanied by making-up (including cutting) (
 9 ) 
– Interlinings for collars and 
cuffs, cut out Manufacture from materials of any heading, except that 
of the product, and in which the value of all the 
materials used does not exceed 40 % of the ex-works price of the product 
– Other (a) LDCs 
Chapter rule applies (b) Other beneficiary 
countries 
Weaving accompanied by 
making-up (including cutting) (
 9 ) ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 515
 
(1) (2) (3)  
ex Chapter 63 Other made-up textile articles; 
sets; worn clothing and worn textile articles; rags; except for: Manufacture from materials of any heading, except that 
of the product 
6301 to 6304 Blankets, travelling rugs, bed 
linen etc.; curtains etc.; other 
furnishing articles: 
– Of felt, of nonwovens (a) LDCs 
Any non-woven process 
including needle 
punching accompanied by making up (including cutting) (b) Other beneficiary 
countries 
Extrusion of man-made 
fibres or use of natural fibres in each case accom ­
panied by non-woven 
process including needle 
punching and making-up (including cutting) (
 7 ) 
– Other: – – Embroidered Weaving or knitting accompanied by making-up 
(including cutting)  
or 
Manufacture from unembroidered fabric, provided that the 
value of the unembroidered fabric used does not exceed 
40 % of the ex-works price of the product (
 9 ) ( 10 ) 
– – Other Weaving or knitting accompanied by making-up 
(including cutting) 
6305 Sacks and bags, of a kind used 
for the packing of goods (a) LDCs 
Weaving or knitting and 
making-up (including cutting) (
 7 ) (b) Other beneficiary 
countries 
Extrusion of man-made 
fibres or spinning of natural and/or man-made 
staple fibres accompanied 
by weaving or knitting and making-up (including cutting) (
 7 ) 
6306 Tarpaulins, awnings and 
sunblinds; tents; sails for boats, 
sailboards or landcraft; camping goods:
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 516
 
(1) (2) (3)  
– Of nonwovens (a) LDCs 
Any non-woven process 
including needle 
punching accompanied by making up (including cutting) (b) Other beneficiary 
countries 
Extrusion of man-made 
fibres or natural fibres in each case accompanied by any non-woven techniques 
including needle punching 
– Other Weaving accompanied by making-up (including 
cutting) (
 7 ) ( 9 ) 
or 
Coating provided that the value of the uncoated fabric 
used does not exceed 40 % of the ex-works price of the 
product accompanied by making-up (including cutting) 
6307 Other made-up articles, including 
dress patterns Manufacture in which the value of all the materials used 
does not exceed 40 % of the ex-works price of the product 
6308 Sets consisting of woven fabric 
and yarn, whether or not with 
accessories, for making up into 
rugs, tapestries, embroidered table cloths or serviettes, or 
similar textile articles, put up in 
packings for retail sale (a) LDCs 
Each item in the set must 
satisfy the rule which 
would apply to it if it 
were not included in the set. However, non-orig ­
inating articles may be 
incorporated, provided 
that their total value does not exceed 25 % of the ex-works price of the 
set (b) Other beneficiary 
countries 
Each item in the set must 
satisfy the rule which 
would apply to it if it were not included in the set. However, non-orig ­
inating articles may be 
incorporated, provided that their total value does not exceed 15 % of the 
ex-works price of the set 
ex Chapter 64 Footwear, gaiters and the like; 
parts of such articles; except for: Manufacture from materials of any heading, except from 
assemblies of uppers affixed to inner soles or to other 
sole components of heading 6406 
6406 Parts of footwear (including 
uppers whether or not attached to soles other than outer soles); removable in-soles, heel 
cushions and similar articles; 
gaiters, leggings and similar articles, and parts thereof Manufacture from materials of any heading, except that 
of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 517
 
(1) (2) (3)  
Chapter 65 Headgear and parts thereof Manufacture from materials of any heading, except that 
of the product 
Chapter 66 Umbrellas, sun umbrellas, 
walking-sticks, seat-sticks, 
whips, riding-crops, and parts 
thereof: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
Chapter 67 Prepared feathers and down and 
articles made of feathers or of down; artificial flowers; articles 
of human hair Manufacture from materials of any heading, except that 
of the product 
ex Chapter 68 Articles of stone, plaster, cement, 
asbestos, mica or similar 
materials, except for: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
ex 6803 Articles of slate or of agglom ­
erated slate Manufacture from worked slate 
ex 6812 Articles of asbestos; articles of 
mixtures with a basis of asbestos or of mixtures with a basis of asbestos and 
magnesium carbonate Manufacture from materials of any heading 
ex 6814 Articles of mica, including 
agglomerated or reconstituted mica, on a support of paper, 
paperboard or other materials Manufacture from worked mica (including agglomerated 
or reconstituted mica) 
Chapter 69 Ceramic products (a) LDCs 
Manufacture from 
materials of any heading, except that of the product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that 
of the product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 50 % of the ex-works price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 518
 
(1) (2) (3)  
ex Chapter 70 Glass and glassware, except for: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
7006  ►C16 Glass of heading 7003, 
7004 or 7005, bent, edge-worked, engraved, drilled, 
enamelled or otherwise worked, 
but not framed or fitted with other materials ◄ 
– Glass-plate substrates, coated 
with a dielectric thin film, 
and of a semiconductor 
grade in accordance with SEMII-standards (
 11 ) Manufacture from non-coated glass-plate substrate of 
heading 7006 
– Other Manufacture from materials of heading 7001 
7010 Carboys, bottles, flasks, jars, 
pots, phials, ampoules and other containers, of glass, of a kind 
used for the conveyance or 
packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass Manufacture from materials of any heading, except that 
of the product  
or 
Cutting of glassware, provided that the total value of the 
uncut glassware used does not exceed 50 % of the ex-works price of the product 
7013 Glassware of a kind used for 
table, kitchen, toilet, office, indoor decoration or similar 
purposes (other than that of 
heading 7010 or 7018) Manufacture from materials of any heading, except that 
of the product  
or 
Cutting of glassware, provided that the total value of the 
uncut glassware used does not exceed 50 % of the 
ex-works price of the product  
or 
Hand-decoration (except silk-screen printing) of 
hand-blown glassware, provided that the total value of 
the hand-blown glassware used does not exceed 50 % of 
the ex-works price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 519
 
(1) (2) (3)  
ex 7019 Articles (other than yarn) of glass 
fibres Manufacture from: 
— uncoloured slivers, rovings, yarn or chopped strands, 
or 
— glass wool 
ex Chapter 71 Natural or cultured pearls, 
precious or semi-precious stones, 
precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; 
coin, except for: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
7106, 7108 and 
7110 Precious metals: 
– Unwrought Manufacture from materials of any heading, except those 
of headings 7106, 7108 and 7110  
or 
Electrolytic, thermal or chemical separation of precious 
metals of heading 7106, 7108 or 7110  
or 
Fusion and/or alloying of precious metals of heading 
7106, 7108 or 7110 with each other or with base metals 
– Semi-manufactured or in 
powder form Manufacture from unwrought precious metals 
ex 7107, ex 7109 and 
ex 7111 Metals clad with precious metals, 
semi-manufactured Manufacture from metals clad with precious metals, 
unwrought 
7115 Other articles of precious metal 
or of metal clad with precious 
metal Manufacture from materials of any heading, except that 
of the product 
7117 Imitation jewellery Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture from base metal parts, not plated or 
covered with precious metals, provided that the value 
of all the materials used does not exceed 50 % of the ex-works price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 520
 
(1) (2) (3)  
ex Chapter 72 Iron and steel; except for: Manufacture from materials of any heading, except that 
of the product 
7207 Semi-finished products of iron or 
non-alloy steel Manufacture from materials of heading 7201, 7202, 
7203, 7204, 7205 or 7206 
7208 to 7216 Flat-rolled products, bars and 
rods, angles, shapes and sections 
of iron or non-alloy steel Manufacture from ingots or other primary forms or 
semi-finished materials of heading 7206 or 7207 
7217 Wire of iron or non-alloy steel Manufacture from semi-finished materials of heading 7207 
7218 91 and 
7218 99 Semi-finished products Manufacture from materials of heading 7201, 7202, 
7203, 7204, 7205 or sub-heading 7218 10 
7219 to 7222 Flat-rolled products, bars and 
rods, angles, shapes and sections 
of stainless steel Manufacture from ingots or other primary forms or 
semi-finished materials of heading 7218 
7223 Wire of stainless steel Manufacture from semi-finished materials of heading 7218 
7224 90 Semi-finished products Manufacture from materials of heading 7201, 7202, 
7203, 7204, 7205 or sub-heading 7224 10 
7225 to 7228 Flat-rolled products, hot-rolled 
bars and rods, in irregularly 
wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of 
alloy or non-alloy steel Manufacture from ingots or other primary forms or 
semi-finished materials of heading 7206, 7207, 7218 or 
7224 
7229 Wire of other alloy steel Manufacture from semi-finished materials of heading 7224 
ex Chapter 73 Articles of iron or steel; except 
for: Manufacture from materials of any heading, except that 
of the product 
ex 7301 Sheet piling Manufacture from materials of heading 7207
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 521
 
(1) (2) (3)  
7302 Railway or tramway track 
construction material of iron or 
steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods 
and other crossing pieces, 
sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, 
ties and other material specialised 
for jointing or fixing rails Manufacture from materials of heading 7206 
7304, 7305 and 
7306 Tubes, pipes and hollow profiles, 
of iron (other than cast iron) or steel Manufacture from materials of heading 7206, 7207, 7208, 
7209, 7210, 7211, 7212, 7218, 7219, 7220 or 7224 
ex 7307 Tube or pipe fittings of stainless 
steel Turning, drilling, reaming, threading, deburring and 
sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % 
of the ex-works price of the product 
7308 Structures (excluding prefab ­
ricated buildings of heading 9406) and parts of structures (for example, bridges and 
bridge-sections, lock-gates, 
towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and 
thresholds for doors, shutters, 
balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, 
sections, tubes and the like, 
prepared for use in structures, of iron or steel Manufacture from materials of any heading, except that 
of the product. However, welded angles, shapes and sections of heading 7301 may not be used 
ex 7315 Skid chain Manufacture in which the value of all the materials of 
heading 7315 used does not exceed 50 % of the 
ex-works price of the product 
ex Chapter 74 Copper and articles thereof; 
except for: Manufacture from materials of any heading, except that 
of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 522
 
(1) (2) (3)  
7403 Refined copper and copper 
alloys, unwrought Manufacture from materials of any heading 
Chapter 75 Nickel and articles thereof Manufacture from materials of any heading, except that 
of the product 
ex Chapter 76 Aluminium and articles thereof; 
except for: Manufacture from materials of any heading, except that 
of the product 
7601 Unwrought aluminium Manufacture from materials of any heading 7607 Aluminium foil (whether or not 
printed or backed with paper, 
paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not 
exceeding 0,2 mm Manufacturefrom materials of any heading, except that 
of the product and heading 7606 
Chapter 77 Reserved for possible future use 
in the Harmonized System 
ex Chapter 78 Lead and articles thereof, except 
for: Manufacture from materials of any heading, except that 
of the product 
7801 Unwrought lead: 
– Refined lead Manufacture from materials of any heading – Other Manufacture from materials of any heading, except that 
of the product. However, waste and scrap of heading 
7802 may not be used 
Chapter 79 Zinc and articles thereof Manufacture from materials of any heading, except that 
of the product 
Chapter 80 Tin and articles thereof Manufacture from materials of any heading, except that 
of the product 
Chapter 81 Other base metals; cermets; 
articles thereof Manufacture from materials of any heading
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 523
 
(1) (2) (3)  
ex Chapter 82 Tools, implements, cutlery, 
spoons and forks, of base metal; parts thereof of base metal; 
except for: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the product 
8206 Tools of two or more of the 
headings 8202 to 8205, put up in sets for retail sale Manufacture from materials of any heading, except those 
of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the 
ex-works price of the set 
8211 Knives with cutting blades, 
serrated or not (including pruning knives), other than 
knives of heading 8208, and 
blades therefor Manufacture from materials of any heading, except that 
of the product. However, knife blades and handles of base metal may be used 
8214 Other articles of cutlery (for 
example; hair clippers, butchers’ 
or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and 
instruments (including nail files) Manufacture from materials of any heading, except that 
of the product. However, handles of base metal may be 
used 
8215 Spoons, forks, ladles, skimmers, 
cake-servers, fish-knives, butter-knives, sugar tongs and 
similar kitchen or tableware Manufacture from materials of any heading, except that 
of the product. However, handles of base metal may be used 
ex Chapter 83 Miscellaneous articles of base 
metal; except for: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
ex 8302 Other mountings, fittings and 
similar articles suitable for buildings, and automatic door 
closers Manufacture from materials of any heading, except that 
of the product. However, other materials of heading 8302 may be used, provided that their total value does 
not exceed 20 % of the ex-works price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 524
 
(1) (2) (3)  
ex 8306 Statuettes and other ornaments, of 
base metal Manufacture from materials of any heading, except that 
of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product 
ex Chapter 84 Nuclear reactors, boilers, 
machinery and mechanical appliances; parts thereof; except for: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the product 
8401 Nuclear reactors; fuel elements 
(cartridges), non-irradiated, for 
nuclear reactors; machinery and apparatus for isotopic separation Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
8407 Spark-ignition reciprocating or 
rotary internal combustion piston 
engines (a) LDCs 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
8408 Compression-ignition internal 
combustion piston engines 
(diesel or semi-diesel engines (a) LDCs 
Manufacture in which the 
value of all the materials used does not exceed 
70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture in which the 
value of all the materials 
used does not exceed 
50 % of the ex-works price of the product 
8427 Fork-lift trucks; other works 
trucks fitted with lifting or handling equipment Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the product 
8482 Ball or roller bearings (a) LDCs 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 525
 
(1) (2) (3)  
ex Chapter 85 Electrical machinery and 
equipment and parts thereof; 
sound recorders and reproducers, television image and sound recorders and reproducers, and 
parts and accessories of such 
articles; except for: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
8501, 8502 Electric motors and generators; 
Electric generating sets and rotary converters (a) LDCs 
Manufacture from 
materials of any heading, except that of the product and of heading 8503  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that of the product and of 
heading 8503  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
8513 Portable electric lamps designed 
to function by their own source of energy (for example, dry batteries, accumulators, 
magnetos), other than lighting 
equipment of heading 8512 (a) LDCs 
Manufacture from 
materials of any heading, 
except that of the product  
or 
Manufacture in which the 
value of all the materials used does not exceed 70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that of the product.  
or 
Manufacture in which the 
value of all the materials used does not exceed 
50 % of the ex-works 
price of the product 
8519 Sound recording and sound 
reproducing apparatus (a) LDCs 
Manufacture from 
materials of any heading, except that of the product 
and of heading 8522  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that 
of the product and of 
heading 8522  
or 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 526
 
(1) (2) (3)  
8521 Video recording or reproducing 
apparatus, whether or not incor ­
porating a video tuner (a) LDCs 
Manufacture from 
materials of any heading, 
except that of the product and of heading 8522  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that of the product and of 
heading 8522  
or 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
8523 Discs, tapes, solid-state 
non-volatile storage devices, ‘smart cards’ and other media 
for the recording of sound or of 
other phenomena, whether or not recorded, including matrices and masters for the production of 
discs, but excluding products of 
Chapter 37 (a) LDCs 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
8525 Transmission apparatus for 
radio-broadcasting or television, whether or not incorporating 
reception apparatus or sound 
recording or reproducing apparatus; television cameras, digital cameras and other video 
camera recorders (a) LDCs 
Manufacture from 
materials of any heading, 
except that of the product 
and of heading 8529  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that 
of the product and of heading 8529  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 50 % of the ex-works price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 527
 
(1) (2) (3)  
8526 Radar apparatus, radio navi ­
gational aid apparatus and radio 
remote control apparatus (a) LDCs 
Manufacture from 
materials of any heading, except that of the product and of heading 8529  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that of the product and of 
heading 8529  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
8527 Reception apparatus for 
radio-broadcasting, whether or 
not combined, in the same 
housing, with sound recording or reproducing apparatus or a clock (a) LDCs 
Manufacture from 
materials of any heading, 
except that of the product and of heading 8529  
or 
Manufacture in which the 
value of all the materials used does not exceed 
70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that of the product and of heading 8529  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 
50 % of the ex-works price of the product 
8528 Monitors and projectors, not 
incorporating television reception apparatus; reception apparatus for 
television, whether or not incor ­
porating radio-broadcast receivers or sound or video recording or reproducing apparatus (a) LDCs 
Manufacture from 
materials of any heading, 
except that of the product 
and of heading 8529  
or 
Manufacture in which the 
value of all the materials used does not exceed 70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that 
of the product and of heading 8529  
or 
Manufacture in which the 
value of all the materials used does not exceed 
50 % of the ex-works 
price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 528
 
(1) (2) (3)  
8535 to 8537 Electrical apparatus for switching 
or protecting electrical circuits, or for making connections to or in electrical circuits; connectors for 
optical fibres, optical fibre 
bundles or cables; boards, panels, consoles, desks, cabinets and other bases, for electric 
control or the distribution of elec ­
tricity (a) LDCs 
Manufacture from 
materials of any heading, except that of the product 
and of heading 8538  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that 
of the product and of 
heading 8538  
or 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
8540 11 and 
8540 12 Cathode ray television picture 
tubes, including video monitor cathode ray tubes (a) LDCs 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture in which the 
value of all the materials 
used does not exceed 50 % of the ex-works price of the product  
►
C16 ex 8542 31, 
ex 8542 32, ex 8542 33 and ex 8542 39 ◄ Monolithic integrated circuits Manufacture in which the value of all the materials used 
does not exceed 50 % of the ex-works price of the 
product  
or 
The operation of diffusion, in which integrated circuits 
are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a non-party 
8544 Insulated (including enamelled or 
anodised) wire, cable (including 
coaxial cable) and other insulated electric conductors, whether or not fitted with 
connectors; optical fibre cables, 
made up of individually sheathed fibres, whether or not assembled with electric 
conductors or fitted with 
connectors (a) LDCs 
Manufacture in which the 
value of all the materials used does not exceed 
70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture in which the 
value of all the materials 
used does not exceed 
50 % of the ex-works price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 529
 
(1) (2) (3)  
8545 Carbon electrodes, carbon 
brushes, lamp carbons, battery 
carbons and other articles of 
graphite or other carbon, with or without metal, of a kind used for electrical purposes Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
8546 Electrical insulators of any 
material (a) LDCs 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
8547 Insulating fittings for electrical 
machines, appliances or 
equipment, being fittings wholly of insulating materials apart from any minor components of 
metal (for example, threaded 
sockets) incorporated during moulding solely for purposes of assembly, other than insulators 
of heading 8546; electrical 
conduit tubing and joints therefor, of base metal lined with insulating material (a) LDCs 
Manufacture in which the 
value of all the materials used does not exceed 
70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture in which the 
value of all the materials 
used does not exceed 
50 % of the ex-works price of the product 
8548 Waste and scrap of primary cells, 
primary batteries and electric 
accumulators; spent primary 
cells, spent primary batteries and spent electric accumulators; elec ­
trical parts of machinery or 
apparatus, not specified or 
included elsewhere in this Chapter (a) LDCs 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
Chapter 86 Railway or tramway locomotives, 
rolling-stock and parts thereof; 
railway or tramway track fixtures and fittings and parts thereof; mechanical (including 
electro-mechanical) traffic 
signalling equipment of all kinds Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 530
 
(1) (2) (3)  
ex Chapter 87 Vehicles other than railway or 
tramway rolling-stock, and parts and accessories thereof; except for: (a) LDCs 
Manufacture in which the 
value of all the materials used does not exceed 
70 % of the ex-works 
price of the product (b) Other beneficiary 
countries 
Manufacture in which the 
value of all the materials 
used does not exceed 
50 % of the ex-works price of the product 
8711 Motorcycles (including mopeds) 
and cycles fitted with an auxiliary motor, with or without 
side-cars; side-cars (a) LDCs 
Manufacture from 
materials of any heading, 
except that of the product  
or 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture from materials 
of any heading, except that 
of the product  
or 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
ex Chapter 88 Aircraft, spacecraft, and parts 
thereof, except for: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
ex 8804 Rotochutes Manufacture from materials of any heading, including 
other materials of heading 8804  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the product 
Chapter 89 Ships, boats and floating 
structures Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 531
 
(1) (2) (3)  
ex Chapter 90 Optical, photographic, cinemato ­
graphic, measuring, checking, precision, medical or surgical 
instruments and apparatus; parts 
and accessories thereof, except for: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the product 
9002 Lenses, prisms, mirrors and other 
optical elements, of any material, 
mounted, being parts of or 
fittings for instruments or apparatus, other than such elements of glass not optically 
worked (a) LDCs 
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture in which the 
value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
9033 Parts and accessories (not 
specified or included elsewhere in this Chapter) for machines, appliances, instruments or 
apparatus of Chapter 90 (a) LDCs 
Manufacture in which the 
value of all the materials 
used does not exceed 
70 % of the ex-works price of the product (b) Other beneficiary 
countries 
Manufacture in which the 
value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
Chapter 91 Clocks and watches and parts 
thereof Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
Chapter 92 Musical instruments; parts and 
accessories of such articles Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the product 
Chapter 93 Arms and ammunition; parts and 
accessories thereof Manufacture in which the value of all the materials used 
does not exceed 50 % of the ex-works price of the 
product 
Chapter 94 Furniture; bedding, mattresses, 
mattress supports, cushions and similar stuffed furnishings; 
lamps and lighting fittings, not 
elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefab ­
ricated buildings Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 532
 
(1) (2) (3)  
ex Chapter 95 Toys, games and sports requi ­
sites; parts and accessories 
thereof, except for: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
ex 9506 Golf clubs and parts thereof Manufacture from materials of any heading, except that 
of the product. However, roughly-shaped blocks for 
making golf-club heads may be used 
ex Chapter 96 Miscellaneous manufactured 
articles, except for: Manufacture from materials of any heading, except that 
of the product  
or 
Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the product 
9601 and 9602 Worked ivory, bone, tortoiseshell, 
horn, antlers, coral, mother-of- 
pearl and other animal carving 
material, and articles of these materials (including articles obtained by moulding. 
Worked vegetable or mineral 
carving material and articles of 
these materials; moulded or 
carved articles of wax, of stearin, of natural gums or natural resins or of modelling 
pastes, and other moulded or 
carved articles, not elsewhere specified or included; worked, unhardened gelatine (except 
gelatine of heading 3503) and 
articles of unhardened gelatin Manufacture from materials of any heading
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 533
 
(1) (2) (3)  
9603 Brooms, brushes (including 
brushes constituting parts of 
machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops 
and feather dusters; prepared 
knots and tufts for broom or brush making; paint pads and rollers, squeegees (other than 
roller squeegees) Manufacture in which the value of all the materials used 
does not exceed 70 % of the ex-works price of the 
product 
9605 Travel sets for personal toilet, 
sewing or shoe or clothes 
cleaning Each item in the set must satisfy the rule which would 
apply to it if it were not included in the set. However, 
non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set 
9606 Buttons, press-fasteners, 
snap-fasteners and press-studs, 
button moulds and other parts of 
these articles; button blanks Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does not 
exceed 70 % of the ex-works price of the product 
9608 Ball-point pens; felt-tipped and 
other porous-tipped pens and 
markers; fountain pens, stylograph pens and other pens; 
duplicating stylos; propelling or 
sliding pencils; pen-holders, pencilholders and similar holders; parts (including caps 
and clips) of the foregoing 
articles, other than those of heading 9609 Manufacture from materials of any heading, except that 
of the product. However, nibs or nib-points of the same 
heading as the product may be used 
9612 Typewriter or similar ribbons, 
inked or otherwise prepared for giving impressions, whether or 
not on spools or in cartridges; 
ink-pads, whether or not inked, with or without boxes Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does not 
exceed 70 % of the ex-works price of the product
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 534
 
(1) (2) (3)  
9613 20 Pocket lighters, gas fuelled, 
refillable Manufacture in which the total value of the materials of 
heading 9613 used does not exceed 30 % of the 
ex-works price of the product 
9614 Smoking pipes (including pipe 
bowls) and cigar or cigarette 
holders, and parts thereof Manufacture from materials of any heading 
Chapter 97 Works of art, collectors’ pieces 
and antiques Manufacture from materials of any heading, except that 
of the product  
( 1 ) See Introductory Note 4.2. 
( 2 ) For the special conditions relating to ‘specific processes’, see Introductory Notes 8.1 and 8.3. 
( 3 ) For the special conditions relating to ‘specific processes’, see Introductory Note 8.2. 
( 4 ) A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon. 
( 5 ) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within 
headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight  in 
the product. 
( 6 ) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to AST M-D 
1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %. 
( 7 ) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6. 
( 8 ) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. 
( 9 ) See Introductory Note 7. 
( 10 ) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted  fabrics 
(cut out or knitted directly to shape), see Introductory Note 7. 
( 11 ) SEMII – Semiconductor Equipment and Materials Institute Incorporated.  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 535
 
ANNEX 13b  
(referred to in Article 86(3))  
Materials excluded from regional cumulation  ( 1 ) ( 2 ) 
►M46 Group I : 
Brunei, 
Cambodia, 
Indonesia, Laos, 
Malaysia, 
Myanmar/Burma, 
Philippines, 
Thailand, 
Vietnam ◄ Group III : 
Bangladesh, 
Bhutan, India, 
Maldives, Nepal, 
Pakistan, Sri 
Lanka  Group IV  ( 1 ): 
Argentina, Brazil, 
Paraguay, 
Uruguay 
Harmonized System or 
Combined Nomenclature 
code Description of materials  
0207 Meat and edible meat offal, of the poultry 
of heading 0105, fresh, chilled or frozen X 
ex 0210 Meat and edible meat offal of poultry, 
salted, in brine, dried or smoked X 
Chapter 03 Fish and crustaceans, molluscs and other 
aquatic invertebrates X 
ex 0407 Eggs in shell of poultry, other than for 
hatching X 
ex 0408 Eggs, not in shell and egg yolks, other 
than unfit for human consumption X 
0709 51 
ex 0710 80 
0711 51 0712 31 Mushrooms, fresh or chilled, frozen, 
provisionally preserved, dried X X X 
0714 20 Sweet potatoes X 
0811 10 
0811 20 Strawberries, raspberries, blackberries, 
mulberries, loganberries, black-, white- or redcurrants and gooseberries X 
1006 Rice X X 
ex 1102 90 
ex 1103 19 ex 1103 20 
ex 1104 19 
ex 1108 19 Flours, groats, meal, pellets, rolled or 
flaked grains, starch of rice X X 
1108 20 Inulin X
 
( 1 ) 
( 2 ) ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 536  
( 1 ) Materials for which a ‘X’ is indicated. 
( 2 ) Cumulation of these materials between least-developed-countries (LDCs) of each 
regional group (i.e. Cambodia and Laos in Group I; Bangladesh, Bhutan, Maldives 
and Nepal in Group III) is allowed. Similarly, cumulation of these materials is also 
allowed in a non-LDC of a regional group with materials originating in any other 
country of the same regional group.
 ►M46 Group I : 
Brunei, 
Cambodia, 
Indonesia, Laos, 
Malaysia, 
Myanmar/Burma, 
Philippines, 
Thailand, 
Vietnam ◄ Group III : 
Bangladesh, 
Bhutan, India, 
Maldives, Nepal, 
Pakistan, Sri 
Lanka  Group IV  ( 1 ): 
Argentina, Brazil, 
Paraguay, 
Uruguay 
Harmonized System or 
Combined Nomenclature 
code Description of materials  
1604 and 1605 Prepared or preserved fish; caviar and 
caviar substitutes prepared from fish eggs; prepared or preserved crustaceans, molluscs and other aquatic invertebrates X 
1701 and 1702 Cane or beet sugars and chemically pure 
sucrose, and other sugars, artificial honey and caramel X X 
ex 1704 90 Sugar confectionery, not containing 
cocoa, other than chewing gum X X 
ex 1806 10 Cocoa powder, containing 65 % or more 
by weight of sucrose/isoglucose X X 
1806 20  ►
C16 Other preparations in blocks, slabs 
or bars weighing more than 2 kg or in 
liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg ◄ X X 
ex 1901 90 Other food preparations containing less 
than 40 % by weight of cocoa, other than malt extract, containing less than 1,5 % milkfat, 5 % sucrose or isoglucose, 
5 % of glucose or starch. X X 
ex 1902 20 Stuffed pasta, whether or not cooked or 
otherwise prepared, containing more than 20 % by weight of fish, crustaceans, 
molluscs or other aquatic invertebrates 
or containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of 
any kind or origin X 
2003 10 Mushrooms, prepared or preserved 
otherwise than by vinegar or acetic acid X X X
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 537
 
►M46 Group I : 
Brunei, 
Cambodia, 
Indonesia, Laos, 
Malaysia, 
Myanmar/Burma, 
Philippines, 
Thailand, 
Vietnam ◄ Group III : 
Bangladesh, 
Bhutan, India, 
Maldives, Nepal, 
Pakistan, Sri 
Lanka  Group IV  ( 1 ): 
Argentina, Brazil, 
Paraguay, 
Uruguay 
Harmonized System or 
Combined Nomenclature 
code Description of materials  
ex 2007 10 Homogenised jams, fruit jellies, marma ­
lades, fruit or nut purée and fruit or nut 
pastes, containing more than 13 % by weight of sugar X 
2007 99 Non homogenised preparations of jams, 
fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, other than of citrus fruit X 
2008 20 
2008 30 
2008 40 2008 50 
2008 60 
2008 70 2008 80 2008 92 
2008 99 Fruit, nuts and other edible parts of 
plants, otherwise prepared or preserved X 
2009 Fruit juices (including grape must) and 
vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other 
sweetening matter X 
ex 2101 12 Preparations with a basis of coffee X X 
ex 2101 20 Preparations with a basis of tea or maté X X ex 2106 90 Food preparations not elsewhere spec ­
ified, other than protein concentrates and 
textured protein substances: flavoured or coloured sugar syrups other than isog ­
lucose, glucose and maltodextrine 
syrups; preparation containing more than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % of glucose or starch. X X 
2204 30 Grape must other than grape must with 
fermentation prevented or arrested by the addition of alcohol X
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 538
 
►M46 Group I : 
Brunei, 
Cambodia, 
Indonesia, Laos, 
Malaysia, 
Myanmar/Burma, 
Philippines, 
Thailand, 
Vietnam ◄ Group III : 
Bangladesh, 
Bhutan, India, 
Maldives, Nepal, 
Pakistan, Sri 
Lanka  Group IV  ( 1 ): 
Argentina, Brazil, 
Paraguay, 
Uruguay 
Harmonized System or 
Combined Nomenclature 
code Description of materials  
2205 Vermouth and other wine of fresh grapes 
flavoured with plants or aromatic substances X 
2206 Other fermented beverages; mixtures of 
fermented beverages and mixtures of 
fermented beverages and non-alcoholic 
beverages, not elsewhere specified or included X 
2207 Undenatured ethyl alcohol of an alcoholic 
strength by volume of 80 % vol or higher X X 
ex 2208 90 Undenatured ethyl alcohol of an alcoholic 
strength by volume of less than 80 % vol, other than arrack, plum, pear or cherry 
spirit and other spirits and spirituous 
beverages X X 
ex 3302 10 Mixtures of odoriferous substances of a 
kind used in the drink industries, containing all flavouring agents characte ­
rising a beverage and containing more 
than 1,5 % milkfat, 5 % sucrose or isog ­
lucose, 5 % of glucose or starch X X 
3302 10 29 Preparations of a kind used in the drink 
industries containing all flavouring agents 
characterising a beverage, other than of an actual alcoholic strength by volume exceeding 0,5 %, containing, by weight, 
more than 1,5 % milkfat, 5 % sucrose or 
isoglucose, 5 % glucose or starch X X X
 
( 1 ) Cumulation of these materials originating in Argentina, Brazil and Uruguay, is not allowed in Paraguay. Moreover, cumulation of 
any material of Chapters 16 to 24 originating in Brazil, is not allowed in Argentina, Paraguay or Uruguay.  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 539
 
ANNEX 13c  
(referred to in Article 92)  
APPLICATION TO BECOME A REGISTERED EXPORTER
  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 540
 
▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 541
 
ANNEX 13d  
(referred to in Article 95(3))  
STATEMENT ON ORIGIN  
To be made out on any commercial documents showing the name and full 
address of the exporter and consignee as well as a description of the goods 
and the date of issue (  1 ) 
French version  
L'exportateur [Numéro d’exportateur enregistré — excepté lorsque la valeur des 
produits originaires contenus dans l’envoi est inférieure à EUR 6 000 (  2 )] des 
produits couverts par le présent document déclare que, sauf indication claire du 
contraire, ces produits ont l'origine préférentielle … (  3 ) au sens des règles 
d'origine du Système des préférences tarifaires généralisées de l'Union euro ­
péenne et que le critère d’origine satisfait est … (  4 ). 
English version  
The exporter (Number of Registered Exporter — unless the value of the 
consigned originating products does not exceed EUR 6 000 (  2 )) of the products 
covered by this document declares that, except where otherwise clearly indicated, 
these products are of … preferential origin (  3 ) according to rules of origin of the 
Generalized System of Preferences of the European Union and that the origin criterion met is … (
 4 ). ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 542  
( 1 ) Where the statement on origin replaces another statement in accordance with Article 97d, 
this shall be indicated and the date of issue of the original statement shall also always be 
mentioned. 
( 2 ) Where the statement on origin replaces another statement, the subsequent holder of the 
goods establishing such a statement shall indicate his name and full address followed by 
the mention ( French version ) ‘agissant sur la base de l'attestation d'origine établie par 
[nom et adresse complète de l'exportateur dans le pays bénéficiaire], enregistré sous le 
numéro suivant [Numéro d'exportateur enregistré dans le pays bénéficiaire]’ ( English 
version ) ‘acting on the basis of the statement on origin made out by [name and full 
address of the exporter in the beneficiary country], registered under the following number 
[Number of Registered Exporter of the exporter in the beneficiary country]’. 
( 3 ) Country of origin of products to be indicated. When the statement on origin relates, in 
whole or in part, to products originating in Ceuta and Melilla within the meaning of 
Article 97j, the exporter must clearly indicate them in the document on which the statement is made out by means of the symbol ‘CM’. 
(
 4 ) Products wholly obtained: enter the letter ‘P’; Products sufficiently worked or processed: 
enter the letter ‘W’ followed by the Harmonized Commodity Description and coding 
System (Harmonized System) heading at the four-digit level of the exported product 
(example ‘W’ 9618); where appropriate, the above mention shall be replaced with one 
of the following indications: ‘EU cumulation’, ‘Norway cumulation’, ‘Switzerland cumu ­
lation’, ‘Turkey cumulation’, ‘regional cumulation’, ‘extended cumulation with country 
x’ or ‘Cumul UE’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’, ‘cumul 
regional’, ‘cumul étendu avec le pays x’.
 ANNEX 14  
INTRODUCTORY NOTES TO THE LIST IN ANNEX 15  
Note 1:  
The list sets out the conditions required for all products to be considered as 
sufficiently worked or processed within the meaning of  ►M39  Article 100 ◄. 
Note 2:  
2.1. The first two columns in the list describe the product obtained. The first 
column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in 
the first two columns, a rule is specified in column 3 or 4. Where, in some 
cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.
 
2.2. Where several heading numbers are grouped together in column 1 or a 
chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 
apply to all products which, under the Harmonised System, are classified 
in headings of the chapter or in any of the headings grouped together in column 1.
 
2.3. Where there are different rules in the list applying to different products 
within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.
 
2.4. Where, for an entry in the first two columns, a rule is specified in both 
columns 3 and 4, the exporter may opt, as an alternative, to apply either the 
rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to be applied.
 
Note 3:  
3.1. The provisions of  ►M39  Article 100 ◄, concerning products having 
acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired 
inside the factory where these products are used or in another factory in the 
beneficiary country or republic or in the Community.
 
Example:  
An engine of heading 8407, for which the rule states that the value of the 
non originating materials which may be incorporated may not exceed 40 % 
of the ex works price, is made from ‘other alloy steel roughly shaped by forging’ of heading ex 7224.
 
If this forging has been forged in the beneficiary country or republic from a 
non originating ingot, it has already acquired originating status by virtue of 
the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the beneficiary 
country or republic. The value of the non-originating ingot is thus not taken 
into account when adding up the value of the non-originating materials used.
 ▼M22  1993R2454 — EN — 05.12.2014 — 022.001 — 543
 
3.2. The rule in the list represents the minimum amount of working or 
processing required, and the carrying-out of more working or processing 
also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the 
use of such material at an earlier stage of manufacture is allowed, and the 
use of such material at a later stage is not.
 
3.3. Without prejudice to Note 3.2, where a rule uses the expression ‘Manu ­
facture from materials of any heading’, then materials of any heading(s) 
(even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be 
contained in the rule.
 
However, the expression ‘Manufacture from materials of any heading, 
including other materials of heading …’ or ‘Manufacture from materials 
of any heading, including other materials of the same heading as the 
product’ means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.
 
3.4. When a rule in the list specifies that a product may be manufactured from 
more than one material, this means that one or more materials may be used. It does not require that all be used.
 
Example:  
The rule for fabrics of headings 5208 to 5212 provides that natural fibres 
may be used and that chemical materials, among other materials, may also 
be used. This does not mean that both have to be used; it is possible to use 
one or the other, or both.  
3.5. Where a rule in the list specifies that a product must be manufactured from 
a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles.)
 
Example:  
The rule for prepared foods of heading 1904, which specifically excludes 
the use of cereals and their derivatives, does not prevent the use of mineral 
salts, chemicals and other additives which are not products from cereals.  
However, this does not apply to products which, although they cannot be 
manufactured from the particular materials specified in the list, can be 
produced from a material of the same nature at an earlier stage of manu ­
facture.  
Example:  
In the case of an article of apparel of ex Chapter 62 made from non-woven 
materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth - even if non-woven 
cloths cannot normally be made from yarn. In such cases, the starting 
material would normally be at the stage before yarn - that is, the fibre stage.
 ▼M22  1993R2454 — EN — 05.12.2014 — 022.001 — 544
 
3.6. Where, in a rule in the list, two percentages are given for the maximum 
value of non originating materials that can be used, then these percentages 
may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be 
exceeded, in relation to the particular materials to which they apply.
 
Note 4:  
4.1. The term ‘natural fibres’ is used in the list to refer to fibres other than 
artificial or synthetic fibres. It is restricted to the stages before spinning 
takes place, including waste, and, unless otherwise specified, includes 
fibres which have been carded, combed or otherwise processed, but not spun.
 
4.2. The term ‘natural fibres’ includes horsehair of heading 0503, silk of 
headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and 
other vegetable fibres of headings 5301 to 5305.
 
4.3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are 
used in the list to describe the materials, not classified in Chapters 50 to 63, 
which can be used to manufacture artificial, synthetic or paper fibres or yarns.  
4.4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or 
artificial filament tow, staple fibres or waste, of headings 5501 to 5507.  
Note 5:  
5.1. Where, for a given product in the list, reference is made to this Note, the 
conditions set out in column 3 shall not be applied to any basic textile 
materials used in the manufacture of this product and which, taken 
together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below.)
 
5.2. However, the tolerance mentioned in Note 5.1 may be applied only to 
mixed products which have been made from two or more basic textile materials.
 
The following are the basic textile materials:  
— silk;  
— wool;  
— coarse animal hair;  
— fine animal hair;  
— horsehair;  
— cotton;  
— paper-making materials and paper;  ▼M22  1993R2454 — EN — 05.12.2014 — 022.001 — 545
 
— flax;  
— true hemp;  
— jute and other textile bast fibres;  
— sisal and other textile fibres of the genus Agave;  
— coconut, abaca, ramie and other vegetable textile fibres;  
— synthetic man-made filaments;  
— artificial man-made filaments;  
— current-conducting filaments;  
— synthetic man-made staple fibres of polypropylene;  
— synthetic man-made staple fibres of polyester;  
— synthetic man-made staple fibres of polyamide;  
— synthetic man-made staple fibres of polyacrylonitrile;  
— synthetic man-made staple fibres of polyimide;  
— synthetic man-made staple fibres of polytetrafluoroethylene;  
— synthetic man-made staple fibres of poly(phenylene sulphide);  
— synthetic man-made staple fibres of poly(vinyl chloride);  
— other synthetic man-made staple fibres;  
— artificial man-made staple fibres of viscose;  
— other artificial man-made staple fibres;  
— yarn made of polyurethane segmented with flexible segments of poly ­
ether, whether or not gimped;  
— yarn made of polyurethane segmented with flexible segments of poly ­
ester, whether or not gimped;  
— products of heading 5605 (metallised yarn) incorporating strip consisting 
of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sand ­
wiched by means of a transparent or coloured adhesive between two 
layers of plastic film;
 
— other products of heading 5605.  
Example:  
A yarn, of heading 5205, made from cotton fibres of heading 5203 and 
synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be 
used, provided that their total weight does not exceed 10 % of the weight of 
the yarn.
 ▼M22  1993R2454 — EN — 05.12.2014 — 022.001 — 546
 
Example:  
A woollen fabric, of heading 5112, made from woollen yarn of heading 
5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. 
Therefore, synthetic yarn which does not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which require manufacture 
from natural fibres, not carded or combed or otherwise prepared for spin ­
ning), or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.
 
Example:  
Tufted textile fabric, of heading 5802, made from cotton yarn of heading 
5205 and cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two 
separate headings, or if the cotton yarns used are themselves mixtures.
 
Example:  
If the tufted textile fabric concerned had been made from cotton yarn of 
heading 5205 and synthetic fabric of heading 5407, then, obviously, the 
yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.
 
5.3. In the case of products incorporating ‘yarn made of polyurethane segmented 
with flexible segments of polyether, whether or not gimped’, this tolerance is 20 % in respect of this yarn.
 
5.4. In the case of products incorporating ‘strip consisting of a core of 
aluminium foil or of a core of plastic film whether or not coated with 
aluminium powder, of a width not exceeding 5 mm, sandwiched by 
means of a transparent or coloured adhesive between two layers of plastic film’, this tolerance is 30 % in respect of this strip.
 
Note 6:  
6.1. Where, in the list, reference is made to this Note, textile materials (with the 
exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, 
provided that they are classified in a heading other than that of the 
product and that their value does not exceed 8 % of the ex-works price of the product.
 
6.2. Without prejudice to Note 6.3, materials, which are not classified within 
Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.
 
Example:  
If a rule in the list provides that, for a particular textile item (such as 
trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. 
For the same reason, it does not prevent the use of slide-fasteners, even 
though slide-fasteners normally contain textiles.
 ▼M22  1993R2454 — EN — 05.12.2014 — 022.001 — 547
 
6.3. Where a percentage-rule applies, the value of materials which are not clas ­
sified within Chapters 50 to 63 must be taken into account when calculating 
the value of the non-originating materials incorporated.  
Note 7:  
7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and 
ex 3403, the ‘specific processes’ are the following:  
(a) vacuum-distillation;  
(b) redistillation by a very thorough fractionation-process (  1 ); 
(c) cracking;  
(d) reforming;  
(e) extraction by means of selective solvents;  
(f) the process comprising all of the following operations: processing with 
concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation 
with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;
 
(g) polymerisation;  
(h) alkylation;  
(i) isomerisation.  
7.2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ 
are the following:  
(a) vacuum-distillation;  
(b) redistillation by a very thorough fractionation-process (  1 ); 
(c) cracking;  
(d) reforming;  
(e) extraction by means of selective solvents;  
(f) the process comprising all of the following operations: processing with 
concentrated sulphuric acid, oleum or sulphuric anhydride; neutrali ­
sation with alkaline agents; decolourisation and purification with 
naturally-active earth, activated earth, activated charcoal or bauxite;  
(g) polymerisation;  
(h) alkylation;  
(ij) isomerisation;  
(k) in respect of heavy oils of heading ex 2710 only, desulphurisation with 
hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T 
method);
 
(l) in respect of products of heading 2710 only, deparaffining by a process 
other than filtering;  ▼M22  1993R2454 — EN — 05.12.2014 — 022.001 — 548  
( 1 ) See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
 (m) in respect of heavy oils of heading ex 2710 only, treatment with 
hydrogen, at a pressure of more than 20 bar and a temperature of 
more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubri ­
cating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), 
in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
 
(n) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, 
on condition that less than 30 % of these products distils, by volume, 
including losses, at 300 °C, by the ASTM D 86 method;  
(o) in respect of heavy oils other than gas oils and fuel oils of heading 
ex 2710 only, treatment by means of a high-frequency electrical brush-discharge;
 
(p) in respect of crude products (other than petroleum jelly, ozokerite, 
lignite wax or peat wax, paraffin wax containing by weight less than 
0,75 % of oil) of heading ex 2712 only, de-oiling by fractional cryst ­
allisation.  
7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and 
ex 3403, simple operations, such as cleaning, decanting, desalting, 
water-separation, filtering, colouring, marking, obtaining a sulphur-content 
as a result of mixing products with different sulphur-contents, or any combination of these operations or like operations, do not confer origin.
 ▼M22  1993R2454 — EN — 05.12.2014 — 022.001 — 549
 1993R2454 — EN — 05.12.2014 — 022.001 — 550
 ▼M22  
ANNEX 15  
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CA N 
OBTAIN ORIGINATING STATUS  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
Chapter 1 Live animals All the animals of Chapter 1 shall be wholly 
obtained 
Chapter 2 Meat and edible meat offal Manufacture in which all the materials of Chapters 1 
and 2 used are wholly obtained 
Chapter 3 Fish and crustaceans, molluscs and other aquatic 
invertebrates Manufacture in which all the materials of Chapter 3 
used are wholly obtained 
ex Chapter 4 Dairy produce; birds' eggs; natural honey; edible 
products of animal origin, not elsewhere specified or included; except for: Manufacture in which all the materials of Chapter 4 
used are wholly obtained 
0403 Buttermilk, curdled milk and cream, yoghurt, kephir 
and other fermented or acidified milk and cream, 
whether or not concentrated or containing added sugar or other sweetening matter or flavoured or 
containing added fruit, nuts or cocoa Manufacture in which: 
— all the materials of Chapter 4 used are wholly 
obtained, 
— all the fruit juice (except that of pineapple, lime 
or grapefruit) of heading 2009 used is orig ­
inating, and 
— the value of all the materials of Chapter 17 used 
does not exceed 30 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 551
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex Chapter 5 Products of animal origin, not elsewhere specified or 
included; except for: Manufacture in which all the materials of Chapter 5 
used are wholly obtained 
ex 0502 Prepared pigs', hogs' or boars' bristles and hair Cleaning, disinfecting, sorting and straightening of 
bristles and hair 
Chapter 6 Live trees and other plants; bulbs, roots and the like; 
cut flowers and ornamental foliage Manufacture in which: 
— all the materials of Chapter 6 used are wholly 
obtained, and 
— the value of all the materials used does not 
exceed 50 % of the ex-works price of the 
product 
Chapter 7 Edible vegetables and certain roots and tubers Manufacture in which all the materials of Chapter 7 
used are wholly obtained 
Chapter 8 Edible fruit and nuts; peel of citrus fruits or melons Manufacture in which: 
— all the fruit and nuts used are wholly obtained, 
and 
— the value of all the materials of Chapter 17 used 
does not exceed 30 % of the value of the ex-works price of the product 
ex Chapter 9 Coffee, tea, maté and spices; except for: Manufacture in which all the materials of Chapter 9 
used are wholly obtained
 1993R2454 — EN — 05.12.2014 — 022.001 — 552
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
0901 Coffee, whether or not roasted or decaffeinated; 
coffee husks and skins; coffee substitutes containing 
coffee in any proportion Manufacture from materials of any heading 
0902 Tea, whether or not flavoured Manufacture from materials of any heading 
ex 0910 Mixtures of spices Manufacture from materials of any heading 
Chapter 10 Cereals Manufacture in which all the materials of Chapter 10 
used are wholly obtained 
ex Chapter 11 Products of the milling industry; malt; starches; 
inulin; wheat gluten; except for: Manufacture in which all the cereals, edible 
vegetables, roots and tubers of heading 0714 or 
fruit used are wholly obtained 
ex 1106 Flour, meal and powder of the dried, shelled 
leguminous vegetables of heading 0713 Drying and milling of leguminous vegetables of 
heading 0708 
Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, 
seeds and fruit; industrial or medicinal plants; straw and fodder Manufacture in which all the materials of Chapter 12 
used are wholly obtained 
1301 Lac; natural gums, resins, gum-resins and oleoresins 
(for example; balsams) Manufacture in which the value of all the materials 
of heading 1301 used does not exceed 50 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 553
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
1302 Vegetable saps and extracts; pectic substances, 
pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, 
derived from vegetable products: 
- Mucilages and thickeners, modified, derived from 
vegetable products Manufacture from non-modified mucilages and 
thickeners 
- Other Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product 
Chapter 14 Vegetable plaiting materials; vegetable products not 
elsewhere specified or included Manufacture in which all the materials of Chapter 14 
used are wholly obtained 
ex Chapter 15 Animal or vegetable fats and oils and their cleavage 
products; prepared edible fats; animal or vegetable waxes; except for: Manufacture from materials of any heading, except 
that of the product 
1501 Pig fat (including lard) and poultry fat, other than 
that of heading 0209 or 1503: 
- Fats from bones or waste Manufacture from materials of any heading, except 
those of heading 0203, 0206 or 0207 or bones of 
heading 0506 
- Other Manufacture from meat or edible offal of swine of 
heading 0203 or 0206 or of meat and edible offal of 
poultry of heading 0207
 1993R2454 — EN — 05.12.2014 — 022.001 — 554
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
1502 Fats of bovine animals, sheep or goats, other than 
those of heading 1503 
- Fats from bones or waste Manufacture from materials of any heading, except 
those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506 
- Other Manufacture in which all the materials of Chapter 2 
used are wholly obtained 
1504 Fats and oils and their fractions, of fish or marine 
mammals, whether or not refined, but not chemically 
modified: 
- Solid fractions Manufacture from materials of any heading, 
including other materials of heading 1504 
- Other Manufacture in which all the materials of Chapters 2 
and 3 used are wholly obtained 
ex 1505 Refined lanolin Manufacture from crude wool grease of heading 1505 
1506 Other animal fats and oils and their fractions, 
whether or not refined, but not chemically modified: 
- Solid fractions Manufacture from materials of any heading, 
including other materials of heading 1506 
- Other Manufacture in which all the materials of Chapter 2 
used are wholly obtained 
1507 to 
1515 Vegetable oils and their fractions: 
- Soya, ground nut, palm, copra, palm kernel, 
babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manu ­
facture of foodstuffs for human consumption Manufacture from materials of any heading, except 
that of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 555
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- Solid fractions, except for that of jojoba oil Manufacture from other materials of headings 1507 
to 1515 
- Other Manufacture in which all the vegetable materials 
used are wholly obtained 
1516 Animal or vegetable fats and oils and their fractions, 
partly or wholly hydrogenated, inter-esterified, 
re-esterified or elaidinised, whether or not refined, but not further prepared Manufacture in which: 
— all the materials of Chapter 2 used are wholly 
obtained, and 
— all the vegetable materials used are wholly 
obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used 
1517 Margarine; edible mixtures or preparations of animal 
or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or 
oils or their fractions of heading 1516 Manufacture in which: 
— all the materials of Chapters 2 and 4 used are 
wholly obtained, and 
— all the vegetable materials used are wholly 
obtained. However, materials of headings 1507, 
1508, 1511 and 1513 may be used 
Chapter 16 Preparations of meat, of fish or of crustaceans, 
molluscs or other aquatic invertebrates Manufacture: 
— from animals of Chapter 1, and/or — in which all the materials of Chapter 3 used are 
wholly obtained 
ex Chapter 17 Sugars and sugar confectionery; except for: Manufacture from materials of any heading, except 
that of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 556
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 1701 Cane or beet sugar and chemically pure sucrose, in 
solid form, containing added flavouring or colouring matter Manufacture in which the value of all the materials 
of Chapter 17 used does not exceed 30 % of the ex-works price of the product 
1702 Other sugars, including chemically pure lactose, 
maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with 
natural honey; caramel: 
- Chemically-pure maltose and fructose Manufacture from materials of any heading, 
including other materials of heading 1702 
- Other sugars in solid form, containing added 
flavouring or colouring matter Manufacture in which the value of all the materials 
of Chapter 17 used does not exceed 30 % of the ex-works price of the product 
- Other Manufacture in which all the materials used are orig ­
inating 
ex 1703 Molasses resulting from the extraction or refining of 
sugar, containing added flavouring or colouring 
matter Manufacture in which the value of all the materials 
of Chapter 17 used does not exceed 30 % of the ex 
works price of the product 
1704 Sugar confectionery (including white chocolate), not 
containing cocoa Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials of 
Chapter 17 used does not exceed 30 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 557
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
Chapter 18 Cocoa and cocoa preparations Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials of 
Chapter 17 used does not exceed 30 % of the 
ex-works price of the product 
1901 Malt extract; food preparations of flour, groats, meal, 
starch or malt extract, not containing cocoa or 
containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of 
headings 0401 to 0404, not containing cocoa or 
containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: 
- Malt extract Manufacture from cereals of Chapter 10 - Other Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of the materials of each of 
Chapters 4 and 17 used does not exceed 30 % of 
the ex-works price of the product 
1902 Pasta, whether or not cooked or stuffed (with meat or 
other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not 
prepared:
 1993R2454 — EN — 05.12.2014 — 022.001 — 558
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- Containing 20 % or less by weight of meat, meat 
offal, fish, crustaceans or molluscs Manufacture in which all the cereals and derivatives 
(except durum wheat and its derivatives) used are 
wholly obtained 
- Containing more than 20 % by weight of meat, 
meat offal, fish, crustaceans or molluscs Manufacture in which: 
— all the cereals and their derivatives (except 
durum wheat and its derivatives) used are 
wholly obtained, andall the materials of 
Chapters 2 and 3 used are wholly obtained 
— all the materials of Chapters 2 and 3 used are 
wholly obtained 
1903 Tapioca and substitutes therefor prepared from 
starch, in the form of flakes, grains, pearls, siftings or similar forms Manufacture from materials of any heading, except 
potato starch of heading 1108 
1904 Prepared foods obtained by the swelling or roasting 
of cereals or cereal products (for example, corn 
flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked 
or otherwise prepared, not elsewhere specified or 
included Manufacture: 
— from materials of any heading, except those of 
heading 1806, 
— in which all the cereals and flour (except durum 
wheat and  Zea indurata  maize, and their deriva ­
tives) used are wholly obtained, and 
— in which the value of all the materials of 
Chapter 17 used does not exceed 30 % of the 
ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 559
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
1905 Bread, pastry, cakes, biscuits and other bakers' 
wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice 
paper and similar products Manufacture from materials of any heading, except 
those of Chapter 11 
ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts 
of plants; except for: Manufacture in which all the fruit, nuts or vegetables 
used are wholly obtained 
ex 2001 Yams, sweet potatoes and similar edible parts of 
plants containing 5 % or more by weight of starch, 
prepared or preserved by vinegar or acetic acid Manufacture from materials of any heading, except 
that of the product 
ex 2004 and ex 2005 Potatoes in the form of flour, meal or flakes, 
prepared or preserved otherwise than by vinegar or 
acetic acid Manufacture from materials of any heading, except 
that of the product 
2006 Vegetables, fruit, nuts, fruit-peel and other parts of 
plants, preserved by sugar (drained, glacé or cryst ­
allised) Manufacture in which the value of all the materials 
of Chapter 17 used does not exceed 30 % of the 
ex-works price of the product 
2007 Jams, fruit jellies, marmalades, fruit or nut purée and 
fruit or nut pastes, obtained by cooking, whether or 
not containing added sugar or other sweetening 
matter Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials of 
Chapter 17 used does not exceed 30 % of the 
ex-works price of the product
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 2008 - Nuts, not containing added sugar or spirits Manufacture in which the value of all the originating 
nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product 
- Peanut butter; mixtures based on cereals; palm 
hearts; maize (corn) Manufacture from materials of any heading, except 
that of the product 
- Other except for fruit and nuts cooked otherwise 
than by steaming or boiling in water, not 
containing added sugar, frozen Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials of 
Chapter 17 used does not exceed 30 % of the ex-works price of the product 
2009 Fruit juices (including grape must) and vegetable 
juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials of 
Chapter 17 used does not exceed 30 % of the 
ex-works price of the product 
ex Chapter 21 Miscellaneous edible preparations, except for: Manufacture from materials of any heading, except 
that of the product 
2101 Extracts, essences and concentrates, of coffee, tea or 
maté and preparations with a basis of these products 
or with a basis of coffee, tea or maté; roasted chicory 
and other roasted coffee substitutes, and extracts, essences and concentrates thereof Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which all the chicory used is wholly obtained
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
2103 Sauces and preparations therefor; mixed condiments 
and mixed seasonings; mustard flour and meal and prepared mustard: 
- Sauces and preparations therefor; mixed 
condiments and mixed seasonings Manufacture from materials of any heading, except 
that of the product. However, mustard flour or meal 
or prepared mustard may be used 
- Mustard flour and meal and prepared mustard Manufacture from materials of any heading 
ex 2104 Soups and broths and preparations therefor Manufacture from materials of any heading, except 
prepared or preserved vegetables of headings 2002 to 2005 
2106 Food preparations not elsewhere specified or 
included Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of the materials of each of 
Chapters 4 and 17 used does not exceed 30 % of the ex-works price of the product 
ex Chapter 22 Beverages, spirits and vinegar; except for: Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which all the grapes or materials derived from 
grapes used are wholly obtained 
2202 Waters, including mineral waters and aerated waters, 
containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not 
including fruit or vegetable juices of heading 2009 Manufacture: 
— from materials of any heading, except that of the 
product,
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— in which the value of all the materials of 
Chapter 17 used does not exceed 30 % of the 
ex-works price of the product, and 
— in which all the fruit juice used (except that of 
pineapple, lime or grapefruit) is originating 
2207 Undenatured ethyl alcohol of an alcoholic strength 
by volume of 80 % vol or higher; ethyl alcohol and 
other spirits, denatured, of any strength Manufacture: 
— from materials of any heading, except heading 
2207 or 2208, and 
— in which all the grapes or materials derived from 
grapes used are wholly obtained or, if all the 
other materials used are already originating, 
arrack may be used up to a limit of 5 % by volume 
2208 Undenatured ethyl alcohol of an alcoholic strength 
by volume of less than 80 % vol; spirits, liqueurs 
and other spirituous beverages Manufacture: 
— from materials of any heading, except heading 
2207 or 2208, and 
— in which all the grapes or materials derived from 
grapes used are wholly obtained or, if all the 
other materials used are already originating, arrack may be used up to a limit of 5 % by volume 
ex Chapter 23 Residues and waste from the food industries; 
prepared animal fodder; except for: Manufacture from materials of any heading, except 
that of the product
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 2301 Whale meal; flours, meals and pellets of fish or of 
crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption Manufacture in which all the materials of Chapters 2 
and 3 used are wholly obtained 
ex 2303 Residues from the manufacture of starch from maize 
(excluding concentrated steeping liquors), of a 
protein content, calculated on the dry product, exceeding 40 % by weight Manufacture in which all the maize used is wholly 
obtained 
ex 2306 Oil cake and other solid residues resulting from the 
extraction of olive oil, containing more than 3 % of 
olive oil Manufacture in which all the olives used are wholly 
obtained 
2309 Preparations of a kind used in animal feeding Manufacture in which: 
— all the cereals, sugar or molasses, meat or milk 
used are originating, and 
— all the materials of Chapter 3 used are wholly 
obtained 
ex Chapter 24 Tobacco and manufactured tobacco substitutes; 
except for: Manufacture in which all the materials of Chapter 24 
used are wholly obtained 
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco 
or of tobacco substitutes Manufacture in which at least 70 % by weight of the 
unmanufactured tobacco or tobacco refuse of heading 2401 used is originating 
ex 2403 Smoking tobacco Manufacture in which at least 70 % by weight of the 
unmanufactured tobacco or tobacco refuse of 
heading 2401 used is originating
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex Chapter 25 Salt; sulphur; earths and stone; plastering materials, 
lime and cement; except for: Manufacture from materials of any heading, except 
that of the product 
ex 2504 Natural crystalline graphite, with enriched carbon 
content, purified and ground Enriching of the carbon content, purifying and 
grinding of crude crystalline graphite 
ex 2515 Marble, merely cut, by sawing or otherwise, into 
blocks or slabs of a rectangular (including square) 
shape, of a thickness not exceeding 25 cm Cutting, by sawing or otherwise, of marble (even if 
already sawn) of a thickness exceeding 25 cm 
ex 2516 Granite, porphyry, basalt, sandstone and other monu ­
mental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not 
exceeding 25 cm Cutting, by sawing or otherwise, of stone (even if 
already sawn) of a thickness exceeding 25 cm 
ex 2518 Calcined dolomite Calcination of dolomite not calcined 
ex 2519 Crushed natural magnesium carbonate (magnesite), 
in hermetically-sealed containers, and magnesium 
oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia Manufacture from materials of any heading, except 
that of the product. However, natural magnesium 
carbonate (magnesite) may be used 
ex 2520 Plasters specially prepared for dentistry Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
ex 2524 Natural asbestos fibres Manufacture from asbestos concentrate ex 2525 Mica powder Grinding of mica or mica waste ex 2530 Earth colours, calcined or powdered Calcination or grinding of earth colours
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
Chapter 26 Ores, slag and ash Manufacture from materials of any heading, except 
that of the product 
ex Chapter 27 Mineral fuels, mineral oils and products of their 
distillation; bituminous substances; mineral waxes; 
except for: Manufacture from materials of any heading, except 
that of the product 
ex 2707 Oils in which the weight of the aromatic constituents 
exceeds that of the non-aromatic constituents, being 
oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250°C 
(including mixtures of petroleum spirit and benzole), 
for use as power or heating fuels Operations of refining and/or one or more specific 
process(es) (
 1 ) 
or Other operations in which all the materials used are 
classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their 
total value does not exceed 50 % of the ex-works 
price of the product 
ex 2709 Crude oils obtained from bituminous minerals Destructive distillation of bituminous materials 
2710 Petroleum oils and oils obtained from bituminous 
materials, other than crude; preparations not 
elsewhere specified or included, containing by 
weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils Operations of refining and/or one or more specific 
process(es) (
 2 ) 
or 
Other operations in which all the materials used are 
classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their 
total value does not exceed 50 % of the ex-works 
price of the product 
2711 Petroleum gases and other gaseous hydrocarbons Operations of refining and/or one or more specific 
process(es) (
 2 )
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
or 
Other operations in which all the materials used are 
classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their 
total value does not exceed 50 % of the ex-works 
price of the product 
2712 Petroleum jelly; paraffin wax, microcrystalline 
petroleum wax, slack wax, ozokerite, lignite wax, 
peat wax, other mineral waxes, and similar 
products obtained by synthesis or by other processes, whether or not coloured Operations of refining and/or one or more specific 
process(es) (
 2 ) 
or 
Other operations in which all the materials used are 
classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their 
total value does not exceed 50 % of the ex-works 
price of the product 
2713 Petroleum coke, petroleum bitumen and other 
residues of petroleum oils or of oils obtained from 
bituminous materials Operations of refining and/or one or more specific 
process(es) (
 1 ) 
or Other operations in which all the materials used are 
classified within a heading other than that of the product. However, materials of the same heading 
as the product may be used, provided that their 
total value does not exceed 50 % of the ex-works price of the product 
2714 Bitumen and asphalt, natural; bituminous or oil shale 
and tar sands; asphaltites and asphaltic rocks Operations of refining and/or one or more specific 
process(es) (
 1 )
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
or 
Other operations in which all the materials used are 
classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their 
total value does not exceed 50 % of the ex-works 
price of the product 
2715 Bituminous mixtures based on natural asphalt, on 
natural bitumen, on petroleum bitumen, on mineral 
tar or on mineral tar pitch (for example; bituminous 
mastics, cut-backs) Operations of refining and/or one or more specific 
process(es) (
 1 ) 
or 
Other operations in which all the materials used are 
classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their 
total value does not exceed 50 % of the ex-works 
price of the product 
ex Chapter 28 Inorganic chemicals; organic or inorganic 
compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for: Manufacture from materials of any heading, except 
that of the product. However, materials of the same heading as the product may be used, provided that 
their total value does not exceed 20 % of the 
ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
ex 2805 ‘Mischmetall’ Manufacture by electrolytic or thermal treatment in 
which the value of all the materials used does not 
exceed 50 % of the ex-works price of the product 
ex 2811 Sulphur trioxide Manufacture from sulphur dioxide Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 2833 Aluminium sulphate Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product 
ex 2840 Sodium perborate Manufacture from disodium tetraborate pentahydrate Manufacture in which the value of all the materials  
used does not exceed 40 % of the ex-works price of the product 
ex Chapter 29 Organic chemicals; except for: Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
ex 2901 Acyclic hydrocarbons for use as power or heating 
fuels Operations of refining and/or one or more specific 
process(es) (
 1 ) 
or Other operations in which all the materials used are 
classified within a heading other than that of the product. However, materials of the same heading 
as the product may be used, provided that their 
total value does not exceed 50 % of the ex-works price of the product 
ex 2902 Cyclanes and cyclenes (other than azulenes), 
benzene, toluene, xylenes, for use as power or heating fuels Operations of refining and/or one or more specific 
process(es) (
 1 ) 
or Other operations in which all the materials used are 
classified within a heading other than that of the 
product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works 
price of the product
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 2905 Metal alcoholates of alcohols of this heading and of 
ethanol Manufacture from materials of any heading, 
including other materials of heading 2905. 
However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
2915 Saturated acyclic monocarboxylic acids and their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading. 
However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
ex 2932 - Internal ethers and their halogenated, sulphonated, 
nitrated or nitrosated derivatives Manufacture from materials of any heading. 
However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
- Cyclic acetals and internal hemiacetals and their 
halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
2933 Heterocyclic compounds with nitrogen 
hetero-atom(s) only Manufacture from materials of any heading. 
However, the value of all the materials of headings 
2932 and 2933 used shall not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
2934 Nucleic acids and their salts, whether or not 
chemically defined; other heterocyclic compounds Manufacture from materials of any heading. 
However, the value of all the materials of headings 
2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
ex 2939 Concentrates of poppy straw containing not less than 
50 % by weight of alkaloids Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex Chapter 30 Pharmaceutical products; except for: Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product 
3002 Human blood; animal blood prepared for therapeutic, 
prophylactic or diagnostic uses; antisera and other 
blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, 
cultures of micro-organisms (excluding yeasts) and 
similar products: 
- Products consisting of two or more constituents 
which have been mixed together for therapeutic or prophylactic uses or unmixed products for 
these uses, put up in measured doses or in forms 
or packings for retail sale Manufacture from materials of any heading, 
including other materials of heading 3002. However, materials of the same description as the 
product may be used, provided that their total 
value does not exceed 20 % of the ex-works price of the product 
- Other: - - Human blood Manufacture from materials of any heading, 
including other materials of heading 3002. 
However, materials of the same description as the 
product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product 
- - Animal blood prepared for therapeutic or 
prophylactic uses Manufacture from materials of any heading, 
including other materials of heading 3002. 
However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price 
of the product
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- - Blood fractions other than antisera, haemoglobin, 
blood globulins and serum globulins Manufacture from materials of any heading, 
including other materials of heading 3002. 
However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price 
of the product 
- - Haemoglobin, blood globulins and serum 
globulins Manufacture from materials of any heading, 
including other materials of heading 3002. However, materials of the same description as the 
product may be used, provided that their total 
value does not exceed 20 % of the ex-works price of the product 
- - Other Manufacture from materials of any heading, 
including other materials of heading 3002. 
However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price 
of the product 
3003 and 3004 Medicaments (excluding goods of heading 3002, 
3005 or 3006): 
- Obtained from amikacin of heading 2941 Manufacture from materials of any heading, except 
that of the product. However, materials of headings 
3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product 
- Other Manufacture: 
— from materials of any heading, except that of the 
product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the 
ex-works price of the product, and
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the 
product 
ex 3006 Waste pharmaceuticals specified in note 4(k) to 
Chapter 30 The origin of the product in its original classification 
shall be retained 
ex Chapter 31 Fertilizers; except for: Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
ex 3105 Mineral or chemical fertilizers containing two or 
three of the fertilizing elements nitrogen, phos ­
phorous and potassium; other fertilizers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, 
except for: 
— sodium nitrate — calcium cyanamide — potassium sulphate — magnesium potassium sulphate Manufacture: 
— from materials of any heading, except that of the 
product. However, materials of the same heading 
as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and 
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
ex Chapter 32 Tanning or dyeing extracts; tannins and their deriva ­
tives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: Manufacture from materials of any heading, except 
that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the 
ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 3201 Tannins and their salts, ethers, esters and other 
derivatives Manufacture from tanning extracts of vegetable 
origin Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
3205 Colour lakes; preparations as specified in note 3 to 
this Chapter based on colour lakes (  3 ) Manufacture from materials of any heading, except 
headings 3203, 3204 and 3205. However, materials 
of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
ex Chapter 33 Essential oils and resinoids; perfumery, cosmetic or 
toilet preparations; except for: Manufacture from materials of any heading, except 
that of the product. However, materials of the same heading as the product may be used, provided that 
their total value does not exceed 20 % of the 
ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
3301 Essential oils (terpeneless or not), including 
concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in 
fixed oils, in waxes or the like, obtained by 
enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils Manufacture from materials of any heading, 
including materials of a different ‘group’ (
 4 ) in this 
heading. However, materials of the same group as 
the product may be used, provided that their total 
value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
ex Chapter 34 Soap, organic surface-active agents, washing prep ­
arations, lubricating preparations, artificial waxes, 
prepared waxes, polishing or scouring preparations, 
candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except for: Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that 
their total value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 3403 Lubricating preparations containing less than 70 % 
by weight of petroleum oils or oils obtained from bituminous minerals Operations of refining and/or one or more specific 
process(es) (
 1 ) 
or Other operations in which all the materials used are 
classified within a heading other than that of the 
product. However, materials of the same heading 
as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 
3404 Artificial waxes and prepared waxes: 
- With a basis of paraffin, petroleum waxes, waxes 
obtained from bituminous minerals, slack wax or scale wax Manufacture from materials of any heading, except 
that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the 
ex-works price of the product 
- Other Manufacture from materials of any heading, except: 
— hydrogenated oils having the character of waxes 
of heading 1516, 
— fatty acids not chemically defined or industrial 
fatty alcohols having the character of waxes of 
heading 3823, and 
— materials of heading 3404 
However, these materials may be used, provided that 
their total value does not exceed 20 % of the 
ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex Chapter 35 Albuminoidal substances; modified starches; glues; 
enzymes; except for: Manufacture from materials of any heading, except 
that of the product. However, materials of the same heading as the product may be used, provided that 
their total value does not exceed 20 % of the 
ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
3505 Dextrins and other modified starches (for example, 
pregelatinised or esterified starches); glues based on 
starches, or on dextrins or other modified starches: 
- Starch ethers and esters Manufacture from materials of any heading, 
including other materials of heading 3505 Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
- Other Manufacture from materials of any heading, except 
those of heading 1108 Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
ex 3507 Prepared enzymes not elsewhere specified or 
included Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
Chapter 36 Explosives; pyrotechnic products; matches; pyro ­
phoric alloys; certain combustible preparations Manufacture from materials of any heading, except 
that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the 
ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product
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HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex Chapter 37 Photographic or cinematographic goods; except for: Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that 
their total value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
3701 Photographic plates and film in the flat, sensitised, 
unexposed, of any material other than paper, 
paperboard or textiles; instant print film in the flat, 
sensitised, unexposed, whether or not in packs: 
- Instant print film for colour photography, in packs Manufacture from materials of any heading, except 
those of headings 3701 and 3702. However, materials of heading 3702 may be used, provided 
that their total value does not exceed 30 % of the 
ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
- Other Manufacture from materials of any heading, except 
those of headings 3701 and 3702. However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 % 
of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
3702 Photographic film in rolls, sensitised, unexposed, of 
any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed Manufacture from materials of any heading, except 
those of headings 3701 and 3702 Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 577
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
3704 Photographic plates, film paper, paperboard and 
textiles, exposed but not developed Manufacture from materials of any heading, except 
those of headings 3701 to 3704 Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
ex Chapter 38 Miscellaneous chemical products; except for: Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
ex 3801 - Colloidal graphite in suspension in oil and 
semi-colloidal graphite; carbonaceous pastes for electrodes Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
- Graphite in paste form, being a mixture of more 
than 30 % by weight of graphite with mineral oils Manufacture in which the value of all the materials 
of heading 3403 used does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
ex 3805 Spirits of sulphate turpentine, purified Purification by distillation or refining of raw spirits 
of sulphate turpentine Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 578
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 3806 Ester gums Manufacture from resin acids Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
3808 Insecticides, rodenticides, fungicides, herbicides, 
anti-sprouting products and plant-growth regulators, 
disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and 
candles, and fly-papers) Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product 
3809 Finishing agents, dye carriers to accelerate the 
dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and 
mordants), of a kind used in the textile, paper, 
leather or like industries, not elsewhere specified or included Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
3810 Pickling preparations for metal surfaces; fluxes and 
other auxiliary preparations for soldering, brazing or 
welding; soldering, brazing or welding powders and 
pastes consisting of metal and other materials; prep ­
arations of a kind used as cores or coatings for welding electrodes or rods Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 579
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
3811 Anti-knock preparations, oxidation inhibitors, gum 
inhibitors, viscosity improvers, anti-corrosive prep ­
arations and other prepared additives, for mineral 
oils (including gasoline) or for other liquids used 
for the same purposes as mineral oils: 
- Prepared additives for lubricating oil, containing 
petroleum oils or oils obtained from bituminous minerals Manufacture in which the value of all the materials 
of heading 3811 used does not exceed 50 % of the ex-works price of the product 
- Other Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
3812 Prepared rubber accelerators; compound plasticisers 
for rubber or plastics, not elsewhere specified or 
included; anti-oxidising preparations and other 
compound stabilisers for rubber or plastics Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product 
3813 Preparations and charges for fire-extinguishers; 
charged fire-extinguishing grenades Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product 
3814 Organic composite solvents and thinners, not 
elsewhere specified or included; prepared paint or varnish removers Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 580
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
3818 Chemical elements doped for use in electronics, in 
the form of discs, wafers or similar forms; chemical compounds doped for use in electronics Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
3819 Hydraulic brake fluids and other prepared liquids for 
hydraulic transmission, not containing or containing 
less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product 
3820 Anti-freezing preparations and prepared de-icing 
fluids Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
3822 Diagnostic or laboratory reagents on a backing, 
prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
3823 Industrial monocarboxylic fatty acids; acid oils from 
refining; industrial fatty alcohols: 
- Industrial monocarboxylic fatty acids, acid oils 
from refining Manufacture from materials of any heading, except 
that of the product 
- Industrial fatty alcohols Manufacture from materials of any heading, 
including other materials of heading 3823
 1993R2454 — EN — 05.12.2014 — 022.001 — 581
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
3824 Prepared binders for foundry moulds or cores; 
chemical products and preparations of the chemical or allied industries (including those consisting of 
mixtures of natural products), not elsewhere 
specified or included: 
- The following of this heading: 
- - Prepared binders for foundry moulds or cores 
based on natural resinous products 
- - Naphthenic acids, their water-insoluble salts and 
their esters 
- - Sorbitol other than that of heading 2905 
- - Petroleum sulphonates, excluding petroleum 
sulphonates of alkali metals, of ammonium or 
of ethanolamines; thiophenated sulphonic acids 
of oils obtained from bituminous minerals, and their salts 
- - Ion exchangers 
- - Getters for vacuum tubes - - Alkaline iron oxide for the purification of gas 
- - Ammoniacal gas liquors and spent oxide 
produced in coal gas purification 
- - Sulphonaphthenic acids, their water-insoluble 
salts and their esters Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 582
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- - Fusel oil and Dippel's oil 
- - Mixtures of salts having different anions 
- - Copying pastes with a basis of gelatin, whether 
or not on a paper or textile backing 
- Other Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product 
3901 to 3915 Plastics in primary forms, waste, parings and scrap, 
of plastic; except for headings ex 3907 and 3912 for 
which the rules are set out below: 
- Addition homopolymerisation products in which a 
single monomer contributes more than 99 % by 
weight to the total polymer content Manufacture in which: 
— the value of all the materials used does not 
exceed 50 % of the ex-works price of the 
product, and 
— within the above limit, the value of all the 
materials of Chapter 39 used does not exceed 
20 % of the ex-works price of the product (  5 ) Manufacture in which the value of al the materials 
used does not exceed 25 % of the ex-works price of 
the product 
- Other Manufacture in which the value of all the materials 
of Chapter 39 used does not exceed 20 % of the ex-works price of the product (
 5 ) Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 583
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 3907 - Copolymer, made from polycarbonate and 
acrylonitrile-butadiene-styrene copolymer (ABS) Manufacture from materials of any heading, except 
that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the 
ex-works price of the product (
 5 ) 
- Polyester Manufacture in which the value of all the materials 
of Chapter 39 used does not exceed 20 % of the ex 
works price of the product and/or manufacture from 
polycarbonate of tetrabromo-(bisphenol A) 
3912 Cellulose and its chemical derivatives, not elsewhere 
specified or included, in primary forms Manufacture in which the value of all the materials 
of the same heading as the product used does not 
exceed 20 % of the ex-works price of the product 
3916 to 3921 Semi-manufactures and articles of plastics; except for 
headings ex 3916, ex 3917, ex 3920 and ex 3921, for 
which the rules are set out below: 
- Flat products, further worked than only 
surface-worked or cut into forms other than 
rectangular (including square); other products, further worked than only surface-worked Manufacture in which the value of all the materials 
of Chapter 39 used does not exceed 50 % of the 
ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of 
the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 584
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- Other: 
- - Addition homopolymerisation products in which 
a single monomer contributes more than 99 % by weight to the total polymer content Manufacture in which: 
— the value of all the materials used does not 
exceed 50 % of the ex-works price of the 
product, and 
— within the above limit, the value of all the 
materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (
 5 ) Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product 
- - Other Manufacture in which the value of all the materials 
of Chapter 39 used does not exceed 20 % of the ex-works price of the product (
 5 ) Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product 
ex 3916 and ex 3917 Profile shapes and tubes Manufacture in which: 
— the value of all the materials used does not 
exceed 50 % of the ex-works price of the product, and 
— within the above limit, the value of all the 
materials of the same heading as the product used does not exceed 20 % of the ex-works 
price of the product Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product 
ex 3920 - Ionomer sheet or film Manufacture from a thermoplastic partial salt which 
is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 585
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- Sheets of regenerated cellulose, polyamides or 
polyethylene Manufacture in which the value of all the materials 
of the same heading as the product used does not exceed 20 % of the ex-works price of the product 
ex 3921 Foils of plastic, metallised Manufacture from highly-transparent polyester-foils 
with a thickness of less than 23 micron (
 6 ) Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of 
the product 
3922 to 3926 Articles of plastics Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product 
ex Chapter 40 Rubber and articles thereof; except for: Manufacture from materials of any heading, except 
that of the product 
ex 4001 Laminated slabs of crepe rubber for shoes Lamination of sheets of natural rubber 
4005 Compounded rubber, unvulcanised, in primary forms 
or in plates, sheets or strip Manufacture in which the value of all the materials 
used, except natural rubber, does not exceed 50 % of the ex-works price of the product 
4012 Retreaded or used pneumatic tyres of rubber; solid or 
cushion tyres, tyre treads and tyre flaps, of rubber: 
- Retreaded pneumatic, solid or cushion tyres, of 
rubber Retreading of used tyres
 1993R2454 — EN — 05.12.2014 — 022.001 — 586
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- Other Manufacture from materials of any heading, except 
those of headings 4011 and 4012 
ex 4017 Articles of hard rubber Manufacture from hard rubber 
ex Chapter 41 Raw hides and skins (other than furskins) and 
leather; except for: Manufacture from materials of any heading, except 
that of the product 
ex 4102 Raw skins of sheep or lambs, without wool on Removal of wool from sheep or lamb skins, with 
wool on 
4104 to 4106 Tanned or crust hides and skins, without wool or 
hair on, whether or not split, but not further prepared Retanning of tanned leather 
or Manufacture from materials of any heading, except 
that of the product 
4107, 4112 and 4113 Leather further prepared after tanning or crusting, 
including parchment-dressed leather, without wool 
or hair on, whether or not split, other than leather 
of heading 4114 Manufacture from materials of any heading, except 
headings 4104 to 4113 
ex 4114 Patent leather and patent laminated leather; 
metallised leather Manufacture from materials of headings 4104 to 
4106, 4107, 4112 or 4113, provided that their total 
value does not exceed 50 % of the ex-works price of the product 
Chapter 42 Articles of leather; saddlery and harness; travel 
goods, handbags and similar containers; articles of 
animal gut (other than silk worm gut) Manufacture from materials of any heading, except 
that of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 587
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex Chapter 43 Furskins and artificial fur; manufactures thereof; 
except for: Manufacture from materials of any heading, except 
that of the product 
ex 4302 Tanned or dressed furskins, assembled: 
- Plates, crosses and similar forms Bleaching or dyeing, in addition to cutting and 
assembly of non-assembled tanned or dressed furskins 
- Other Manufacture from non-assembled, tanned or dressed 
furskins 
4303 Articles of apparel, clothing accessories and other 
articles of furskin Manufacture from non-assembled tanned or dressed 
furskins of heading 4302 
ex Chapter 44 Wood and articles of wood; wood charcoal; except 
for: Manufacture from materials of any heading, except 
that of the product 
ex 4403 Wood roughly squared Manufacture from wood in the rough, whether or not 
stripped of its bark or merely roughed down 
ex 4407 Wood sawn or chipped lengthwise, sliced or peeled, 
of a thickness exceeding 6 mm, planed, sanded or end-jointed Planing, sanding or end-jointing 
ex 4408 Sheets for veneering (including those obtained by 
slicing laminated wood) and for plywood, of a 
thickness not exceeding 6 mm, spliced, and other 
wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed Splicing, planing, sanding or end-jointing
 1993R2454 — EN — 05.12.2014 — 022.001 — 588
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 4409 Wood continuously shaped along any of its edges, 
ends or faces, whether or not planed, sanded or end-jointed: 
- Sanded or end-jointed Sanding or end-jointing 
- Beadings and mouldings Beading or moulding 
ex 4410 to ex 4413 Beadings and mouldings, including moulded skirting 
and other moulded boards Beading or moulding 
ex 4415 Packing cases, boxes, crates, drums and similar 
packings, of wood Manufacture from boards not cut to size 
ex 4416 Casks, barrels, vats, tubs and other coopers' products 
and parts thereof, of wood Manufacture from riven staves, not further worked 
than sawn on the two principal surfaces 
ex 4418 - Builders' joinery and carpentry of wood Manufacture from materials of any heading, except 
that of the product. However, cellular wood panels, 
shingles and shakes may be used 
- Beadings and mouldings Beading or moulding 
ex 4421 Match splints; wooden pegs or pins for footwear Manufacture from wood of any heading, except 
drawn wood of heading 4409
 1993R2454 — EN — 05.12.2014 — 022.001 — 589
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex Chapter 45 Cork and articles of cork; except for: Manufacture from materials of any heading, except 
that of the product 
4503 Articles of natural cork Manufacture from cork of heading 4501 
Chapter 46 Manufactures of straw, of esparto or of other plaiting 
materials; basketware and wickerwork Manufacture from materials of any heading, except 
that of the product 
Chapter 47 Pulp of wood or of other fibrous cellulosic material; 
recovered (waste and scrap) paper or paperboard Manufacture from materials of any heading, except 
that of the product 
ex Chapter 48 Paper and paperboard; articles of paper pulp, of 
paper or of paperboard; except for: Manufacture from materials of any heading, except 
that of the product 
ex 4811 Paper and paperboard, ruled, lined or squared only Manufacture from paper-making materials of Chapter 47 
4816 Carbon paper, self-copy paper and other copying or 
transfer papers (other than those of heading 4809), 
duplicator stencils and offset plates, of paper, 
whether or not put up in boxes Manufacture from paper-making materials of Chapter 47 
4817 Envelopes, letter cards, plain postcards and 
correspondence cards, of paper or paperboard; 
boxes, pouches, wallets and writing compendiums, 
of paper or paperboard, containing an assortment of paper stationery Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the 
product
 1993R2454 — EN — 05.12.2014 — 022.001 — 590
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 4818 Toilet paper Manufacture from paper-making materials of Chapter 47 
ex 4819 Cartons, boxes, cases, bags and other packing 
containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the 
product 
ex 4820 Letter pads Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
ex 4823 Other paper, paperboard, cellulose wadding and 
webs of cellulose fibres, cut to size or shape Manufacture from paper-making materials of Chapter 47 
ex Chapter 49 Printed books, newspapers, pictures and other 
products of the printing industry; manuscripts, type ­
scripts and plans; except for: Manufacture from materials of any heading, except 
that of the product 
4909 Printed or illustrated postcards; printed cards bearing 
personal greetings, messages or announcements, 
whether or not illustrated, with or without envelopes or trimmings Manufacture from materials of any heading, except 
those of headings 4909 and 4911 
4910 Calendars of any kind, printed, including calendar 
blocks: 
- Calendars of the ‘perpetual’ type or with 
replaceable blocks mounted on bases other than 
paper or paperboard Manufacture: 
— from materials of any heading, except that of the 
product, and
 1993R2454 — EN — 05.12.2014 — 022.001 — 591
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the 
product 
- Other Manufacture from materials of any heading, except 
those of headings 4909 and 4911 
ex Chapter 50 Silk; except for: Manufacture from materials of any heading, except 
that of the product 
ex 5003 Silk waste (including cocoons unsuitable for reeling, 
yarn waste and garnetted stock), carded or combed Carding or combing of silk waste 
5004 to ex 5006 Silk yarn and yarn spun from silk waste Manufacture from (  7 ): 
— raw silk or silk waste, carded or combed or 
otherwise prepared for spinning, 
— other natural fibres, not carded or combed or 
otherwise prepared for spinning, 
— chemical materials or textile pulp, or — paper-making materials 
5007 Woven fabrics of silk or of silk waste: 
- Incorporating rubber thread Manufacture from single yarn (
 7 )
 1993R2454 — EN — 05.12.2014 — 022.001 — 592
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- Other Manufacture from (  7 ): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres, not carded or combed or 
otherwise prepared for spinning, 
— chemical materials or textile pulp, or 
— paper 
or 
Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerising, heat setting, raising, calendering, 
shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used 
does not exceed 47,5 % of the ex-works price of the 
product 
ex Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and 
woven fabric; except for: Manufacture from materials of any heading, except 
that of the product 
5106 to 5110 Yarn of wool, of fine or coarse animal hair or of 
horsehair Manufacture from (
 7 ): 
— raw silk or silk waste, carded or combed or 
otherwise prepared for spinning,
 1993R2454 — EN — 05.12.2014 — 022.001 — 593
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— natural fibres, not carded or combed or 
otherwise prepared for spinning, 
— chemical materials or textile pulp, or — paper-making materials 
5111 to 5113 Woven fabrics of wool, of fine or coarse animal hair 
or of horsehair: 
- Incorporating rubber thread Manufacture from single yarn (
 7 ) 
- Other Manufacture from (  7 ): 
— coir yarn, — natural fibres, — man-made staple fibres, not carded or combed or 
otherwise prepared for spinning, 
— chemical materials or textile pulp, or — paper 
or 
Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerising, heat setting, raising, calendering, 
shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used 
does not exceed 47,5 % of the ex-works price of the 
product
 1993R2454 — EN — 05.12.2014 — 022.001 — 594
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex Chapter 52 Cotton; except for: Manufacture from materials of any heading, except 
that of the product 
5204 to 5207 Yarn and thread of cotton Manufacture from (  7 ): 
— raw silk or silk waste, carded or combed or 
otherwise prepared for spinning, 
— natural fibres, not carded or combed or 
otherwise prepared for spinning, 
— chemical materials or textile pulp, or — paper-making materials 
5208 to 5212 Woven fabrics of cotton: 
- Incorporating rubber thread Manufacture from single yarn (
 7 ) 
- Other Manufacture from (  7 ): 
— coir yarn, — natural fibres, 
— man-made staple fibres, not carded or combed or 
otherwise prepared for spinning, 
— chemical materials or textile pulp, or 
— paper
 1993R2454 — EN — 05.12.2014 — 022.001 — 595
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
or 
Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, 
decatising, impregnating, mending and burling), 
provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 
ex Chapter 53 Other vegetable textile fibres; paper yarn and woven 
fabrics of paper yarn; except for: Manufacture from materials of any heading, except 
that of the product 
5306 to 5308 Yarn of other vegetable textile fibres; paper yarn Manufacture from (
 7 ): 
— raw silk or silk waste, carded or combed or 
otherwise prepared for spinning, 
— natural fibres, not carded or combed or 
otherwise prepared for spinning, 
— chemical materials or textile pulp, or — paper-making materials 
5309 to 5311 Woven fabrics of other vegetable textile fibres; 
woven fabrics of paper yarn: 
- Incorporating rubber thread Manufacture from single yarn (
 7 ) 
- Other Manufacture from (  7 ): 
— coir yarn, 
— natural fibres,
 1993R2454 — EN — 05.12.2014 — 022.001 — 596
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— man-made staple fibres, not carded or combed or 
otherwise prepared for spinning, 
— chemical materials or textile pulp, or 
— paper 
or 
Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, 
shrink resistance processing, permanent finishing, 
decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the 
product 
5401 to 5406 Yarn, monofilament and thread of man-made 
filaments Manufacture from (
 7 ): 
— raw silk or silk waste, carded or combed or 
otherwise prepared for spinning, 
— natural fibres, not carded or combed or 
otherwise prepared for spinning, 
— chemical materials or textile pulp, or 
— paper-making materials
 1993R2454 — EN — 05.12.2014 — 022.001 — 597
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
5407 and 5408 Woven fabrics of man-made filament yarn: 
- Incorporating rubber thread Manufacture from single yarn (  7 ) 
- Other Manufacture from (  7 ): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres, not carded or combed or 
otherwise prepared for spinning, 
— chemical materials or textile pulp, or 
— paper 
or 
Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, 
decatising, impregnating, mending and burling), 
provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 
5501 to 5507 Man-made staple fibres Manufacture from chemical materials or textile pulp
 1993R2454 — EN — 05.12.2014 — 022.001 — 598
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
5508 to 5511 Yarn and sewing thread of man-made staple fibres Manufacture from (  7 ): 
— raw silk or silk waste, carded or combed or 
otherwise prepared for spinning, 
— natural fibres, not carded or combed or 
otherwise prepared for spinning, 
— chemical materials or textile pulp, or — paper-making materials 
5512 to 5516 Woven fabrics of man-made staple fibres: 
- Incorporating rubber thread Manufacture from single yarn (
 7 ) 
- Other Manufacture from (  7 ): 
— coir yarn, — natural fibres, — man-made staple fibres, not carded or combed or 
otherwise prepared for spinning, 
— chemical materials or textile pulp, or — paper
 1993R2454 — EN — 05.12.2014 — 022.001 — 599
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
or 
Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerising, heat setting, raising, calendering, shrink 
resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 
47,5 % of the ex-works price of the product 
ex Chapter 56 Wadding, felt and non-wovens; special yarns; twine, 
cordage, ropes and cables and articles thereof; except for: Manufacture from (
 7 ): 
— coir yarn, 
— natural fibres, 
— chemical materials or textile pulp, or 
— paper-making materials 
5602 Felt, whether or not impregnated, coated, covered or 
laminated: 
- Needleloom felt Manufacture from (  7 ): 
— natural fibres, or 
— chemical materials or textile pulp 
However: 
— polypropylene filament of heading 5402, 
— polypropylene fibres of heading 5503 or 5506, or
 1993R2454 — EN — 05.12.2014 — 022.001 — 600
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— polypropylene filament tow of heading 5501, 
of which the denomination in all cases of a single 
filament or fibre is less than 9 decitex, may be 
used, provided that their total value does not exceed 40 % of the ex-works price of the product 
- Other Manufacture from (
 7 ): 
— natural fibres, 
— man-made staple fibres made from casein, or 
— chemical materials or textile pulp 
5604 Rubber thread and cord, textile covered; textile yarn, 
and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with 
rubber or plastics: 
- Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile 
covered 
- Other Manufacture from (
 7 ): 
— natural fibres, not carded or combed or 
otherwise processed for spinning, 
— chemical materials or textile pulp, or 
— paper-making materials
 1993R2454 — EN — 05.12.2014 — 022.001 — 601
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
5605 Metallised yarn, whether or not gimped, being textile 
yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or 
powder or covered with metal Manufacture from (
 7 ): 
— natural fibres, 
— man-made staple fibres, not carded or combed or 
otherwise processed for spinning, 
— chemical materials or textile pulp, or 
— paper-making materials 
5606 Gimped yarn, and strip and the like of heading 5404 
or 5405, gimped (other than those of heading 5605 
and gimped horsehair yarn); chenille yarn (including 
flock chenille yarn); loop wale-yarn Manufacture from (  7 ): 
— natural fibres, 
— man-made staple fibres, not carded or combed or 
otherwise processed for spinning, 
— chemical materials or textile pulp, or 
— paper-making materials 
Chapter 57 Carpets and other textile floor coverings: 
- Of needleloom felt Manufacture from (  7 ): 
— natural fibres, or 
— chemical materials or textile pulp 
However: 
— polypropylene filament of heading 5402, 
— polypropylene fibres of heading 5503 or 5506, or
 1993R2454 — EN — 05.12.2014 — 022.001 — 602
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— polypropylene filament tow of heading 5501, 
of which the denomination in all cases of a single 
filament or fibre is less than 9 decitex, may be used, 
provided that their total value does not exceed 40 % of the ex-works price of the product 
Jute fabric may be used as a backing 
- Of other felt Manufacture from (
 7 ): 
— natural fibres, not carded or combed or 
otherwise processed for spinning, or 
— chemical materials or textile pulp 
- Other Manufacture from (  7 ): 
— coir yarn or jute yarn, 
— synthetic or artificial filament yarn, 
— natural fibres, or 
— man-made staple fibres, not carded or combed or 
otherwise processed for spinning 
Jute fabric may be used as a backing 
ex Chapter 58 Special woven fabrics; tufted textile fabrics; lace; 
tapestries; trimmings; embroidery; except for: 
- Combined with rubber thread Manufacture from single yarn (  7 )
 1993R2454 — EN — 05.12.2014 — 022.001 — 603
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- Other Manufacture from (  7 ): 
— natural fibres, — man-made staple fibres, not carded or combed or 
otherwise processed for spinning, or 
— chemical materials or textile pulp 
or 
Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, 
decatising, impregnating, mending and burling), 
provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 
5805 Hand-woven tapestries of the types Gobelins, 
Flanders, Aubusson, Beauvais and the like, and 
needle-worked tapestries (for example, petit point, 
cross stitch), whether or not made up Manufacture from materials of any heading, except 
that of the product 
5810 Embroidery in the piece, in strips or in motifs Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the 
product
 1993R2454 — EN — 05.12.2014 — 022.001 — 604
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
5901 Textile fabrics coated with gum or amylaceous 
substances, of a kind used for the outer covers of 
books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations Manufacture from yarn 
5902 Tyre cord fabric of high tenacity yarn of nylon or 
other polyamides, polyesters or viscose rayon: 
- Containing not more than 90 % by weight of 
textile materials Manufacture from yarn 
- Other Manufacture from chemical materials or textile pulp 
5903 Textile fabrics impregnated, coated, covered or 
laminated with plastics, other than those of heading 
5902 Manufacture from yarn 
or Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, deca ­
tising, impregnating, mending and burling), 
provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 605
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
5904 Linoleum, whether or note cut to shape; floor 
coverings consisting of a coating or covering applied on a textile backing, whether or not cut to 
shape Manufacture from yarn (
 7 ) 
5905 Textile wall coverings: 
- Impregnated, coated, covered or laminated with 
rubber, plastics or other materials Manufacture from yarn 
- Other Manufacture from (  7 ): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres, not carded or combed or 
otherwise processed for spinning, or 
— chemical materials or textile pulp 
or 
Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, 
shrink resistance processing, permanent finishing, 
decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the 
product 
5906 Rubberised textile fabrics, other than those of 
heading 5902: 
- Knitted or crocheted fabrics Manufacture from (
 7 ): 
— natural fibres,
 1993R2454 — EN — 05.12.2014 — 022.001 — 606
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— man-made staple fibres, not carded or combed or 
otherwise processed for spinning, or 
— chemical materials or textile pulp 
- Other fabrics made of synthetic filament yarn, 
containing more than 90 % by weight of textile 
materials Manufacture from chemical materials 
- Other Manufacture from yarn 
5907 Textile fabrics otherwise impregnated, coated or 
covered; painted canvas being theatrical scenery, 
studio back-cloths or the like Manufacture from yarn 
or 
Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, deca ­
tising, impregnating, mending and burling), 
provided that the value of the unprinted fabric used 
does not exceed 47,5 % of the ex-works price of the product 
5908 Textile wicks, woven, plaited or knitted, for lamps, 
stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric 
therefor, whether or not impregnated: 
- Incandescent gas mantles, impregnated Manufacture from tubular knitted gas-mantle fabric
 1993R2454 — EN — 05.12.2014 — 022.001 — 607
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- Other Manufacture from materials of any heading, except 
that of the product 
5909 to 5911 Textile articles of a kind suitable for industrial use: 
- Polishing discs or rings other than of felt of 
heading 5911 Manufacture from yarn or waste fabrics or rags of 
heading 6310 
- Woven fabrics, of a kind commonly used in paper ­
making or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, 
or flat woven with multiple warp and/or weft of 
heading 5911 Manufacture from (
 7 ): 
- coir yarn, 
- the following materials: 
- - yarn of polytetrafluoroethylene (  8 ), 
- - yarn, multiple, of polyamide, coated impregnated 
or covered with a phenolic resin, 
- - yarn of synthetic textile fibres of aromatic polya ­
mides, obtained by polycondensation of  m- 
phenylenediamine and isophthalic acid, 
- - monofil of polytetrafluoroethylene (  8 ), 
- - yarn of synthetic textile fibres of poly( p- 
phenylene terephthalamide), 
- - glass fibre yarn, coated with phenol resin and 
gimped with acrylic yarn (  8 ),
 1993R2454 — EN — 05.12.2014 — 022.001 — 608
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- - copolyester monofilaments of a polyester and a 
resin of terephthalic acid and 1,4 cyclohex ­
anediethanol and isophthalic acid, 
- - natural fibres, 
- - man-made staple fibres not carded or combed or 
otherwise processed for spinning, or 
- - chemical materials or textile pulp 
- Other Manufacture from (  7 ): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres, not carded or combed or 
otherwise processed for spinning, or 
— chemical materials or textile pulp 
Chapter 60 Knitted or crocheted fabrics Manufacture from (  7 ): 
— natural fibres, 
— man-made staple fibres, not carded or combed or 
otherwise processed for spinning, or 
— chemical materials or textile pulp 
Chapter 61 Articles of apparel and clothing accessories, knitted 
or crocheted: 
- Obtained by sewing together or otherwise assem ­
bling, two or more pieces of knitted or crocheted fabric which have been either cut to form or 
obtained directly to form Manufacture from yarn (
 7 ) ( 9 )
 1993R2454 — EN — 05.12.2014 — 022.001 — 609
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- Other Manufacture from (  7 ): 
— natural fibres, 
— man-made staple fibres, not carded or combed or 
otherwise processed for spinning, or 
— chemical materials or textile pulp 
ex Chapter 62 Articles of apparel and clothing accessories, not 
knitted or crocheted; except for: Manufacture from yarn (  7 ) ( 9 ) 
ex 6202, ex 6204, ex 6206, 
ex 6209 and ex 6211 Women's, girls' and babies' clothing and clothing 
accessories for babies, embroidered Manufacture from yarn (  9 ) 
or 
Manufacture from unembroidered fabric, provided 
that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (
 9 ) 
ex 6210 and ex 6216 Fire-resistant equipment of fabric covered with foil 
of aluminised polyester Manufacture from yarn (  9 ) 
or 
Manufacture from uncoated fabric, provided that the 
value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (
 9 ) 
6213 and 6214 Handkerchiefs, shawls, scarves, mufflers, mantillas, 
veils and the like: 
- Embroidered Manufacture from unbleached single yarn (  7 ) ( 9 )
 1993R2454 — EN — 05.12.2014 — 022.001 — 610
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
or 
Manufacture from unembroidered fabric, provided 
that the value of the unembroidered fabric used 
does not exceed 40 % of the ex-works price of the product (
 9 ) 
- Other Manufacture from unbleached single yarn (  7 ) ( 9 ) 
or 
Making up, followed by printing accompanied by at 
least two preparatory or finishing operations (such as 
scouring, bleaching, mercerising, heat setting, 
raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of 
all the unprinted goods of headings 6213 and 6214 
used does not exceed 47,5 % of the ex-works price of the product 
6217 Other made up clothing accessories; parts of 
garments or of clothing accessories, other than 
those of heading 6212: 
- Embroidered Manufacture from yarn (
 9 ) 
or 
Manufacture from unembroidered fabric, provided 
that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the 
product (
 9 )
 1993R2454 — EN — 05.12.2014 — 022.001 — 611
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- Fire-resistant equipment of fabric covered with foil 
of aluminised polyester Manufacture from yarn (  9 ) 
or 
Manufacture from uncoated fabric, provided that the 
value of the uncoated fabric used does not exceed 
40 % of the ex-works price of the product (  9 ) 
- Interlinings for collars and cuffs, cut out Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the product 
- Other Manufacture from yarn (
 9 ) 
ex Chapter 63 Other made-up textile articles; sets; worn clothing 
and worn textile articles; rags; except for: Manufacture from materials of any heading, except 
that of the product 
6301 to 6304 Blankets, travelling rugs, bed linen etc.; curtains etc.; 
other furnishing articles: 
- Of felt, of nonwovens Manufacture from (  7 ): 
— natural fibres, or — chemical materials or textile pulp
 1993R2454 — EN — 05.12.2014 — 022.001 — 612
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- Other: 
- - Embroidered Manufacture from unbleached single yarn (  9 ) ( 10 ) 
or 
Manufacture from unembroidered fabric (other than 
knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product 
- - Other Manufacture from unbleached single yarn (
 9 ) ( 10 ) 
6305 Sacks and bags, of a kind used for the packing of 
goods Manufacture from (  7 ): 
— natural fibres, 
— man-made staple fibres, not carded or combed or 
otherwise processed for spinning, or 
— chemical materials or textile pulp 
6306 Tarpaulins, awnings and sunblinds; tents; sails for 
boats, sailboards or landcraft; camping goods: 
- Of nonwovens Manufacture from (  7 ) ( 9 ): 
— natural fibres, or — chemical materials or textile pulp
 1993R2454 — EN — 05.12.2014 — 022.001 — 613
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- Other Manufacture from unbleached single yarn (  7 ) ( 9 ) 
6307 Other made-up articles, including dress patterns Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
6308 Sets consisting of woven fabric and yarn, whether or 
not with accessories, for making up into rugs, tapes ­
tries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale Each item in the set must satisfy the rule which 
would apply to it if it were not included in the set. 
However, non-originating articles may be incor ­
porated, provided that their total value does not exceed 15 % of the ex-works price of the set 
ex Chapter 64 Footwear, gaiters and the like; parts of such articles; 
except for: Manufacture from materials of any heading, except 
from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 
6406 Parts of footwear (including uppers whether or not 
attached to soles other than outer soles); removable 
in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof Manufacture from materials of any heading, except 
that of the product 
ex Chapter 65 Headgear and parts thereof; except for: Manufacture from materials of any heading, except 
that of the product 
6503 Felt hats and other felt headgear, made from the hat 
bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed Manufacture from yarn or textile fibres (
 9 )
 1993R2454 — EN — 05.12.2014 — 022.001 — 614
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
6505 Hats and other headgear, knitted or crocheted, or 
made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined 
or trimmed; hair-nets of any material, whether or 
not lined or trimmed Manufacture from yarn or textile fibres (
 9 ) 
ex Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, 
whips, riding-crops, and parts thereof; except for: Manufacture from materials of any heading, except 
that of the product 
6601 Umbrellas and sun umbrellas (including 
walking-stick umbrellas, garden umbrellas and 
similar umbrellas) Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product 
Chapter 67 Prepared feathers and down and articles made of 
feathers or of down; artificial flowers; articles of human hair Manufacture from materials of any heading, except 
that of the product 
ex Chapter 68 Articles of stone, plaster, cement, asbestos, mica or 
similar materials; except for: Manufacture from materials of any heading, except 
that of the product 
ex 6803 Articles of slate or of agglomerated slate Manufacture from worked slate 
ex 6812 Articles of asbestos; articles of mixtures with a basis 
of asbestos or of mixtures with a basis of asbestos 
and magnesium carbonate Manufacture from materials of any heading 
ex 6814 Articles of mica, including agglomerated or recon ­
stituted mica, on a support of paper, paperboard or 
other materials Manufacture from worked mica (including agglom ­
erated or reconstituted mica)
 1993R2454 — EN — 05.12.2014 — 022.001 — 615
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
Chapter 69 Ceramic products Manufacture from materials of any heading, except 
that of the product 
ex Chapter 70 Glass and glassware; except for: Manufacture from materials of any heading, except 
that of the product 
ex 7003, 
ex 7004 and 
ex 7005 Glass with a non-reflecting layer Manufacture from materials of heading 7001 
7006 Glass of heading 7003, 7004 or 7005, bent, 
edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials: 
- Glass-plate substrates, coated with a dielectric thin 
film, and of a semiconductor grade in accordance 
with SEMII-standards (
 11 ) Manufacture from non-coated glass-plate substrate of 
heading 7006 
- Other Manufacture from materials of heading 7001 
7007 Safety glass, consisting of toughened (tempered) or 
laminated glass Manufacture from materials of heading 7001 
7008 Multiple-walled insulating units of glass Manufacture from materials of heading 7001 
7009 Glass mirrors, whether or not framed, including 
rear-view mirrors Manufacture from materials of heading 7001
 1993R2454 — EN — 05.12.2014 — 022.001 — 616
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
7010 Carboys, bottles, flasks, jars, pots, phials, ampoules 
and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of 
glass; stoppers, lids and other closures, of glass Manufacture from materials of any heading, except 
that of the productor 
or 
Cutting of glassware, provided that the total value of 
the uncut glassware used does not exceed 50 % of 
the ex-works price of the product 
7013 Glassware of a kind used for table, kitchen, toilet, 
office, indoor decoration or similar purposes (other 
than that of heading 7010 or 7018) Manufacture from materials of any heading, except 
that of the product 
or 
Cutting of glassware, provided that the total value of 
the uncut glassware used does not exceed 50 % of the ex-works price of the product 
or 
Hand-decoration (except silk-screen printing) of 
hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 
50 % of the ex-works price of the product 
ex 7019 Articles (other than yarn) of glass fibres Manufacture from: 
— uncoloured slivers, rovings, yarn or chopped 
strands, or 
— glass wool
 1993R2454 — EN — 05.12.2014 — 022.001 — 617
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex Chapter 71 Natural or cultured pearls, precious or semi-precious 
stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; 
coin; except for: Manufacture from materials of any heading, except 
that of the product 
ex 7101 Natural or cultured pearls, graded and temporarily 
strung for convenience of transport Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product 
ex 7102, ex 7103 and 
ex 7104 Worked precious or semi-precious stones (natural, 
synthetic or reconstructed) Manufacture from unworked precious or 
semi-precious stones 
7106, 7108 and 7110 Precious metals: 
- Unwrought Manufacture from materials of any heading, except 
those of headings 7106, 7108 and 7110 
or Electrolytic, thermal or chemical separation of 
precious metals of heading 7106, 7108 or 7110 
or Alloying of precious metals of heading 7106, 7108 
or 7110 with each other or with base metals 
- Semi-manufactured or in powder form Manufacture from unwrought precious metals
 1993R2454 — EN — 05.12.2014 — 022.001 — 618
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 7107, 
ex 7109 and 
ex 7111 Metals clad with precious metals, semi-manufactured Manufacture from metals clad with precious metals, 
unwrought 
7116 Articles of natural or cultured pearls, precious or 
semi-precious stones (natural, synthetic or recon ­
structed) Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product 
7117 Imitation jewellery Manufacture from materials of any heading, except 
that of the product 
or 
Manufacture from base metal parts, not plated or 
covered with precious metals, provided that the 
value of all the materials used does not exceed 50 % of the ex-works price of the product 
ex Chapter 72 Iron and steel; except for: Manufacture from materials of any heading, except 
that of the product 
7207 Semi-finished products of iron or non-alloy steel Manufacture from materials of heading 7201, 7202, 
7203, 7204 or 7205 
7208 to 7216 Flat-rolled products, bars and rods, angles, shapes 
and sections of iron or non-alloy steel Manufacture from ingots or other primary forms of 
heading 7206 
7217 Wire of iron or non-alloy steel Manufacture from semi-finished materials of 
heading 7207
 1993R2454 — EN — 05.12.2014 — 022.001 — 619
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 7218, 7219 to 7222 Semi-finished products, flat-rolled products, bars and 
rods, angles, shapes and sections of stainless steel Manufacture from ingots or other primary forms of 
heading 7218 
7223 Wire of stainless steel Manufacture from semi-finished materials of 
heading 7218 
ex 7224, 7225 to 7228 Semi-finished products, flat-rolled products, 
hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; 
hollow drill bars and rods, of alloy or non-alloy steel Manufacture from ingots or other primary forms of 
heading 7206, 7218 or 7224 
7229 Wire of other alloy steel Manufacture from semi-finished materials of 
heading 7224 
ex Chapter 73 Articles of iron or steel; except for: Manufacture from materials of any heading, except 
that of the product 
ex 7301 Sheet piling Manufacture from materials of heading 7206 
7302 Railway or tramway track construction material of 
iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods 
and other crossing pieces, sleepers (cross-ties), 
fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails Manufacture from materials of heading 7206 
7304, 7305 and 7306 Tubes, pipes and hollow profiles, of iron (other than 
cast iron) or steel Manufacture from materials of heading 7206, 7207, 
7218 or 7224
 1993R2454 — EN — 05.12.2014 — 022.001 — 620
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 7307 Tube or pipe fittings of stainless steel (ISO 
No X5CrNiMo 1712), consisting of several parts Turning, drilling, reaming, threading, deburring and 
sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product 
7308 Structures (excluding prefabricated buildings of 
heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and 
windows and their frames and thresholds for doors, 
shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or 
steel Manufacture from materials of any heading, except 
that of the product. However, welded angles, shapes and sections of heading 7301 may not be used 
ex 7315 Skid chain Manufacture in which the value of all the materials 
of heading 7315 used does not exceed 50 % of the ex-works price of the product 
ex Chapter 74 Copper and articles thereof; except for: Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the 
product 
7401 Copper mattes; cement copper (precipitated copper) Manufacture from materials of any heading, except 
that of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 621
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
7402 Unrefined copper; copper anodes for electrolytic 
refining Manufacture from materials of any heading, except 
that of the product 
7403 Refined copper and copper alloys, unwrought: 
- Refined copper Manufacture from materials of any heading, except 
that of the product 
- Copper alloys and refined copper containing other 
elements Manufacture from refined copper, unwrought, or 
waste and scrap of copper 
7404 Copper waste and scrap Manufacture from materials of any heading, except 
that of the product 
7405 Master alloys of copper Manufacture from materials of any heading, except 
that of the product 
ex Chapter 75 Nickel and articles thereof; except for: Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the 
product 
7501 to 7503 Nickel mattes, nickel oxide sinters and other inter ­
mediate products of nickel metallurgy; unwrought 
nickel; nickel waste and scrap Manufacture from materials of any heading, except 
that of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 622
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex Chapter 76 Aluminium and articles thereof; except for: Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the 
product 
7601 Unwrought aluminium Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the 
product 
or 
Manufacture by thermal or electrolytic treatment 
from unalloyed aluminium or waste and scrap of aluminium 
7602 Aluminium waste or scrap Manufacture from materials of any heading, except 
that of the product 
ex 7616 Aluminium articles other than gauze, cloth, grill, 
netting, fencing, reinforcing fabric and similar 
materials (including endless bands) of aluminium 
wire, and expanded metal of aluminium Manufacture: 
— from materials of any heading, except that of the 
product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or 
expanded metal of aluminium may be used; and
 1993R2454 — EN — 05.12.2014 — 022.001 — 623
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the product 
Chapter 77 Reserved for possible future use in the HS 
ex Chapter 78 Lead and articles thereof; except for: Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the product 
7801 Unwrought lead: 
- Refined lead Manufacture from ‘bullion’ or ‘work’ lead - Other Manufacture from materials of any heading, except 
that of the product. However, waste and scrap of heading 7802 may not be used 
7802 Lead waste and scrap Manufacture from materials of any heading, except 
that of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 624
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex Chapter 79 Zinc and articles thereof; except for: Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the product 
7901 Unwrought zinc Manufacture from materials of any heading, except 
that of the product. However, waste and scrap of heading 7902 may not be used 
7902 Zinc waste and scrap Manufacture from materials of any heading, except 
that of the product 
ex Chapter 80 Tin and articles thereof; except for: Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the 
product 
8001 Unwrought tin Manufacture from materials of any heading, except 
that of the product. However, waste and scrap of 
heading 8002 may not be used 
8002 and 8007 Tin waste and scrap; other articles of tin Manufacture from materials of any heading, except 
that of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 625
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
Chapter 81 Other base metals; cermets; articles thereof: 
- Other base metals, wrought; articles thereof Manufacture in which the value of all the materials 
of the same heading as the product used does not 
exceed 50 % of the ex-works price of the product 
- Other Manufacture from materials of any heading, except 
that of the product 
ex Chapter 82 Tools, implements, cutlery, spoons and forks, of base 
metal; parts thereof of base metal; except for: Manufacture from materials of any heading, except 
that of the product 
8206 Tools of two or more of the headings 8202 to 8205, 
put up in sets for retail sale Manufacture from materials of any heading, except 
those of headings 8202 to 8205. However, tools of 
headings 8202 to 8205 may be incorporated into the 
set, provided that their total value does not exceed 15 % of the ex-works price of the set 
8207 Interchangeable tools for hand tools, whether or not 
power-operated, or for machine-tools (for example; 
for pressing, stamping, punching, tapping, threading, 
drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring 
tools Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 626
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
8208 Knives and cutting blades, for machines or for mech ­
anical appliances Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the 
product 
ex 8211 Knives with cutting blades, serrated or not (including 
pruning knives), other than knives of heading 8208 Manufacture from materials of any heading, except 
that of the product. However, knife blades and handles of base metal may be used 
8214 Other articles of cutlery (for example; hair clippers, 
butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) Manufacture from materials of any heading, except 
that of the product. However, handles of base metal may be used 
8215 Spoons, forks, ladles, skimmers, cake-servers, 
fish-knives, butter-knives, sugar tongs and similar 
kitchen or tableware Manufacture from materials of any heading, except 
that of the product. However, handles of base metal 
may be used 
ex Chapter 83 Miscellaneous articles of base metal; except for: Manufacture from materials of any heading, except 
that of the product 
ex 8302 Other mountings, fittings and similar articles suitable 
for buildings, and automatic door closers Manufacture from materials of any heading, except 
that of the product. However, other materials of 
heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 627
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 8306 Statuettes and other ornaments, of base metal Manufacture from materials of any heading, except 
that of the product. However, other materials of 
heading 8306 may be used, provided that their 
total value does not exceed 30 % of the ex-works price of the product 
ex Chapter 84 Nuclear reactors, boilers, machinery and mechanical 
appliances; parts thereof; except for: Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the 
product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of the product 
ex 8401 Nuclear fuel elements Manufacture from materials of any heading, except 
that of the product (
 12 ) Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of the product 
8402 Steam or other vapour generating boilers (other than 
central heating hot water boilers capable also of producing low pressure steam); super-heated water 
boilers Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product 
8403 and 
ex 8404 Central heating boilers other than those of heading 
8402 and auxiliary plant for central heating boilers Manufacture from materials of any heading, except 
those of headings 8403 and 8404 Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 628
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
8406 Steam turbines and other vapour turbines Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
8407 Spark-ignition reciprocating or rotary internal 
combustion piston engines Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
8408 Compression-ignition internal combustion piston 
engines (diesel or semi-diesel engines) Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
8409 Parts suitable for use solely or principally with the 
engines of heading 8407 or 8408 Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
8411 Turbo-jets, turbo-propellers and other gas turbines Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product 
8412 Other engines and motors Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
ex 8413 Rotary positive displacement pumps Manufacture: 
— from materials of any heading, except that of the 
product, and Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 629
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the product 
ex 8414 Industrial fans, blowers and the like Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of 
the product 
8415 Air conditioning machines, comprising a 
motor-driven fan and elements for changing the 
temperature and humidity, including those machines in which the humidity cannot be separately regulated Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
8418 Refrigerators, freezers and other refrigerating or 
freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 Manufacture: 
— from materials of any heading, except that of the 
product, 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the product, and 
— in which the value of all the non-originating 
materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 630
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 8419 Machines for wood, paper pulp, paper and 
paperboard industries Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the 
product, and 
— within the above limit, the value of all the 
materials of the same heading as the product 
used does not exceed 25 % of the ex-works 
price of the product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
8420 Calendering or other rolling machines, other than for 
metals or glass, and cylinders therefor Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the product, and 
— within the above limit, the value of all the 
materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
8423 Weighing machinery (excluding balances of a sensi ­
tivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product 
8425 to 8428 Lifting, handling, loading or unloading machinery Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the 
product, and Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 631
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— within the above limit, the value of all the 
materials of heading 8431 used does not exceed 10 % of the ex-works price of the 
product 
8429 Self-propelled bulldozers, angledozers, graders, 
levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers: 
- Road rollers Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
- Other Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the 
product, and 
— within the above limit, the value of all the 
materials of heading 8431 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
8430 Other moving, grading, levelling, scraping, 
excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and 
snow-blowers Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the 
product, and 
— within the above limit, the value of all the 
materials of heading 8431 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 632
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 8431 Parts suitable for use solely or principally with road 
rollers Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
8439 Machinery for making pulp of fibrous cellulosic 
material or for making or finishing paper or paperboard Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the product, and 
— within the above limit, the value of all the 
materials of the same heading as the product 
used does not exceed 25 % of the ex-works 
price of the product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of the product 
8441 Other machinery for making up paper pulp, paper or 
paperboard, including cutting machines of all kinds Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the product, and 
— within the above limit, the value of all the 
materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of the product 
8444 to 8447 Machines of these headings for use in the textile 
industry Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
ex 8448 Auxiliary machinery for use with machines of 
headings 8444 and 8445 Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 633
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
8452 Sewing machines, other than book-sewing machines 
of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing 
machine needles: 
- Sewing machines (lock stitch only) with heads of a 
weight not exceeding 16 kg without motor or 
17 kg with motor Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the product, 
— the value of all the non-originating materials 
used in assembling the head (without motor) 
does not exceed the value of all the originating 
materials used, and 
— the thread-tension, crochet and zigzag mech ­
anisms used are originating 
- Other Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
8456 to 8466 Machine-tools and machines and their parts and 
accessories of headings 8456 to 8466 Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
8469 to 8472 Office machines (for example, typewriters, calcu ­
lating machines, automatic data processing machines, duplicating machines, stapling machines) Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
8480 Moulding boxes for metal foundry; mould bases; 
moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral 
materials, rubber or plastics Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 634
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
8482 Ball or roller bearings Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product 
8484 Gaskets and similar joints of metal sheeting 
combined with other material or of two or more layers of metal; sets or assortments of gaskets and 
similar joints, dissimilar in composition, put up in 
pouches, envelopes or similar packings; mechanical seals Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
8485 Machinery parts, not containing electrical connectors, 
insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
ex Chapter 85 Electrical machinery and equipment and parts 
thereof; sound recorders and reproducers, television 
image and sound recorders and reproducers, and parts and accessories of such articles; except for: Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
8501 Electric motors and generators (excluding generating 
sets) Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the 
product, and Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 635
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— within the above limit, the value of all the 
materials of heading 8503 used does not exceed 10 % of the ex-works price of the 
product 
8502 Electric generating sets and rotary converters Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the product, and 
— within the above limit, the value of all the 
materials of headings 8501 and 8503 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
ex 8504 Power supply units for automatic data-processing 
machines Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
ex 8518 Microphones and stands therefor; loudspeakers, 
whether or not mounted in their enclosures; 
audio-frequency electric amplifiers; electric sound 
amplifier sets Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the product, and 
— the value of all the non-originating materials 
used does not exceed the value of all the orig ­
inating materials used Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of 
the product 
8519 Turntables (record-decks), record-players, 
cassette-players and other sound reproducing apparatus, not incorporating a sound recording device Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the 
product, and Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 636
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— the value of all the non-originating materials 
used does not exceed the value of all the orig ­
inating materials used 
8520 Magnetic tape recorders and other sound recording 
apparatus, whether or not incorporating a sound reproducing device Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the product, and 
— the value of all the non-originating materials 
used does not exceed the value of all the orig ­
inating materials used Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of the product 
8521 Video recording or reproducing apparatus, whether 
or not incorporating a video tuner Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the product, and 
— the value of all the non-originating materials 
used does not exceed the value of all the orig ­
inating materials used Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of the product 
8522 Parts and accessories suitable for use solely or prin ­
cipally with the apparatus of headings 8519 to 8521 Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
8523 Prepared unrecorded media for sound recording or 
similar recording of other phenomena, other than 
products of Chapter 37 Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 637
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
8524 Records, tapes and other recorded media for sound 
or other similarly recorded phenomena, including matrices and masters for the production of records, 
but excluding products of Chapter 37: 
- Matrices and masters for the production of records Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
- Other Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the product, and 
— within the above limit, the value of all the 
materials of heading 8523 used does not 
exceed 10 % of the ex-works price of the 
product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
8525 Transmission apparatus for radio-telephony, 
radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television 
cameras; still image video cameras and other video 
camera recorders; digital cameras Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the 
product, and 
— the value of all the non-originating materials 
used does not exceed the value of all the orig ­
inating materials used Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product 
8526 Radar apparatus, radio navigational aid apparatus and 
radio remote control apparatus Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the 
product, and Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 638
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— the value of all the non-originating materials 
used does not exceed the value of all the orig ­
inating materials used 
8527 Reception apparatus for radio-telephony, 
radio-telegraphy or radio-broadcasting, whether or 
not combined, in the same housing, with sound 
recording or reproducing apparatus or a clock Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the product, and 
— the value of all the non-originating materials 
used does not exceed the value of all the orig ­
inating materials used Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of 
the product 
8528 Reception apparatus for television, whether or not 
incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the 
product, and 
— the value of all the non-originating materials 
used does not exceed the value of all the orig ­
inating materials used Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product 
8529 Parts suitable for use solely or principally with the 
apparatus of headings 8525 to 8528: 
- Suitable for use solely or principally with video 
recording or reproducing apparatus Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 639
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- Other Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the 
product, and 
— the value of all the non-originating materials 
used does not exceed the value of all the orig ­
inating materials used Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of 
the product 
8535 and 8536 Electrical apparatus for switching or protecting elec ­
trical circuits, or for making connections to or in electrical circuits Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the 
product, and 
— within the above limit, the value of all the 
materials of heading 8538 used does not 
exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of the product 
8537 Boards, panels, consoles, desks, cabinets and other 
bases, equipped with two or more apparatus of 
heading 8535 or 8536, for electric control or the distribution of electricity, including those incor ­
porating instruments or apparatus of Chapter 90, 
and numerical control apparatus, other than 
switching apparatus of heading 8517 Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the product, and 
— within the above limit, the value of all the 
materials of heading 8538 used does not exceed 10 % of the ex-works price of the 
product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
ex 8541 Diodes, transistors and similar semi-conductor 
devices, except wafers not yet cut into chips Manufacture: 
— from materials of any heading, except that of the 
product, and Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 640
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the product 
8542 Electronic integrated circuits and microassemblies: 
Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the product, and 
— within the above limit, the value of all the 
materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of 
the product 
8544 Insulated (including enamelled or anodised) wire, 
cable (including coaxial cable) and other insulated 
electric conductors, whether or not fitted with connectors; optical fibre cables, made up of indi ­
vidually sheathed fibres, whether or not assembled 
with electric conductors or fitted with connectors Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
8545 Carbon electrodes, carbon brushes, lamp carbons, 
battery carbons and other articles of graphite or 
other carbon, with or without metal, of a kind used for electrical purposes Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
8546 Electrical insulators of any material Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 641
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
8547 Insulating fittings for electrical machines, appliances 
or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated 
during moulding solely for purposes of assembly, 
other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
8548 Waste and scrap of primary cells, primary batteries 
and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; 
electrical parts of machinery or apparatus, not 
specified or included elsewhere in this Chapter Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
ex Chapter 86 Railway or tramway locomotives, rolling-stock and 
parts thereof; railway or tramway track fixtures and 
fittings and parts thereof; mechanical (including 
electro-mechanical) traffic signalling equipment of all kinds; except for: Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
8608 Railway or tramway track fixtures and fittings; 
mechanical (including electromechanical) signalling, 
safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facil ­
ities, port installations or airfields; parts of the 
foregoing Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the 
product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
ex Chapter 87 Vehicles other than railway or tramway rolling-stock, 
and parts and accessories thereof; except for: Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 642
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
8709 Works trucks, self-propelled, not fitted with lifting or 
handling equipment, of the type used in factories, 
warehouses, dock areas or airports for short 
distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the 
product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
8710 Tanks and other armoured fighting vehicles, moto ­
rised, whether or not fitted with weapons, and parts of such vehicles Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of the product 
8711 Motorcycles (including mopeds) and cycles fitted 
with an auxiliary motor, with or without side-cars; 
side-cars: 
- With reciprocating internal combustion piston 
engine of a cylinder capacity: 
- - Not exceeding 50 cm
 3 Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the 
product, and 
— the value of all the non-originating materials 
used does not exceed the value of all the orig ­
inating materials used Manufacture in which the value of all the materials 
used does not exceed 20 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 643
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- - Exceeding 50 cm  3 Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the product, and 
— the value of all the non-originating materials 
used does not exceed the value of all the orig ­
inating materials used Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product 
- Other Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the product, and 
— the value of all the non-originating materials 
used does not exceed the value of all the orig ­
inating materials used Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
ex 8712 Bicycles without ball bearings Manufacture from materials of any heading, except 
those of heading 8714 Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
8715 Baby carriages and parts thereof Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the 
product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 644
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
8716 Trailers and semi-trailers; other vehicles, not mech ­
anically propelled; parts thereof Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the 
product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
ex Chapter 88 Aircraft, spacecraft, and parts thereof; except for: Manufacture from materials of any heading, except 
that of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
ex 8804 Rotochutes Manufacture from materials of any heading, 
including other materials of heading 8804 Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
8805 Aircraft launching gear; deck-arrestor or similar gear; 
ground flying trainers; parts of the foregoing articles Manufacture from materials of any heading, except 
that of the product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
Chapter 89 Ships, boats and floating structures Manufacture from materials of any heading, except 
that of the product. However, hulls of heading 8906 
may not be used Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
ex Chapter 90 Optical, photographic, cinematographic, measuring, 
checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for: Manufacture: 
— from materials of any heading, except that of the 
product, and Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 645
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the product 
9001 Optical fibres and optical fibre bundles; optical fibre 
cables other than those of heading 8544; sheets and plates of polarizing material; lenses (including 
contact lenses), prisms, mirrors and other optical 
elements, of any material, unmounted, other than such elements of glass not optically worked Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
9002 Lenses, prisms, mirrors and other optical elements, 
of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
9004 Spectacles, goggles and the like, corrective, 
protective or other Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
ex 9005 Binoculars, monoculars, other optical telescopes, and 
mountings therefor, except for astronomical 
refracting telescopes and mountings therefor Manufacture: 
— from materials of any heading, except that of the 
product, 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the product; and 
— in which the value of all the non-originating 
materials used does not exceed the value of all 
the originating materials used Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 646
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex 9006 Photographic (other than cinematographic) cameras; 
photographic flashlight apparatus and flashbulbs 
other than electrically ignited flashbulbs Manufacture: 
— from materials of any heading, except that of the 
product, 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the 
product, and 
— in which the value of all the non-originating 
materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
9007 Cinematographic cameras and projectors, whether or 
not incorporating sound recording or reproducing 
apparatus Manufacture: 
— from materials of any heading, except that of the 
product, 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the product, and 
— in which the value of all the non-originating 
materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
9011 Compound optical microscopes, including those for 
photomicrography, cinephotomicrography or micro ­
projection Manufacture: 
— from materials of any heading, except that of the 
product, 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the 
product, and Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 647
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— in which the value of all the non-originating 
materials used does not exceed the value of all the originating materials used 
ex 9014 Other navigational instruments and appliances Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
9015 Surveying (including photogrammetrical surveying), 
hydrographic, oceanographic, hydrological, meteoro ­
logical or geophysical instruments and appliances, excluding compasses; rangefinders Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
9016 Balances of a sensitivity of 5 cg or better, with or 
without weights Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
9017 Drawing, marking-out or mathematical calculating 
instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, 
disc calculators); instruments for measuring length, 
for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
9018 Instruments and appliances used in medical, surgical, 
dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and 
sight-testing instruments:
 1993R2454 — EN — 05.12.2014 — 022.001 — 648
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
- Dentists' chairs incorporating dental appliances or 
dentists' spittoons Manufacture from materials of any heading, 
including other materials of heading 9018 Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
- Other Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the 
product Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product 
9019 Mechano-therapy appliances; massage apparatus; 
psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial 
respiration or other therapeutic respiration apparatus Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the 
product Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product 
9020 Other breathing appliances and gas masks, excluding 
protective masks having neither mechanical parts nor replaceable filters Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the 
product Manufacture in which the value of all the materials 
used does not exceed 25 % of the ex-works price of the product 
9024 Machines and appliances for testing the hardness, 
strength, compressibility, elasticity or other mech ­
anical properties of materials (for example, metals, wood, textiles, paper, plastics) Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 649
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
9025 Hydrometers and similar floating instruments, ther ­
mometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any 
combination of these instruments Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
9026 Instruments and apparatus for measuring or checking 
the flow, level, pressure or other variables of liquids 
or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
9027 Instruments and apparatus for physical or chemical 
analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); 
instruments and apparatus for measuring or 
checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or 
light (including exposure meters); microtomes Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
9028 Gas, liquid or electricity supply or production 
meters, including calibrating meters therefor: 
- Parts and accessories Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
- Other Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the product, and Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 650
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— the value of all the non-originating materials 
used does not exceed the value of all the orig ­
inating materials used 
9029 Revolution counters, production counters, taximeters, 
mileometers, pedometers and the like; speed indi ­
cators and tachometers, other than those of heading 
9014 or 9015; stroboscopes Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
9030 Oscilloscopes, spectrum analysers and other 
instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for 
measuring or detecting alpha, beta, gamma, X-ray, 
cosmic or other ionising radiations Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
9031 Measuring or checking instruments, appliances and 
machines, not specified or included elsewhere in this Chapter; profile projectors Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
9032 Automatic regulating or controlling instruments and 
apparatus Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
9033 Parts and accessories (not specified or included 
elsewhere in this Chapter) for machines, appliances, 
instruments or apparatus of Chapter 90 Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 651
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
ex Chapter 91 Clocks and watches and parts thereof; except for: Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
9105 Other clocks Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the 
product, and 
— the value of all the non-originating materials 
used does not exceed the value of all the orig ­
inating materials used Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
9109 Clock movements, complete and assembled Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the 
product, and 
— the value of all the non-originating materials 
used does not exceed the value of all the orig ­
inating materials used Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
9110 Complete watch or clock movements, unassembled 
or partly assembled (movement sets); incomplete 
watch or clock movements, assembled; rough 
watch or clock movements Manufacture in which: 
— the value of all the materials used does not 
exceed 40 % of the ex-works price of the product, and 
— within the above limit, the value of all the 
materials of heading 9114 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 652
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
9111 Watch cases and parts thereof Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the 
product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of 
the product 
9112 Clock cases and cases of a similar type for other 
goods of this Chapter, and parts thereof Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 40 % of the ex-works price of the 
product Manufacture in which the value of all the materials 
used does not exceed 30 % of the ex-works price of the product 
9113 Watch straps, watch bands and watch bracelets, and 
parts thereof: 
- Of base metal, whether or not gold- or 
silver-plated, or of metal clad with precious metal Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product 
- Other Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product 
Chapter 92 Musical instruments; parts and accessories of such 
articles Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 653
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
Chapter 93 Arms and ammunition; parts and accessories thereof Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product 
ex Chapter 94 Furniture; bedding, mattresses, mattress supports, 
cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the 
like; prefabricated buildings; except for: Manufacture from materials of any heading, except 
that of the product Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
ex 9401 and ex 9403 Base metal furniture, incorporating unstuffed cotton 
cloth of a weight of 300 g/m
 2 or less Manufacture from materials of any heading, except 
that of the product 
or Manufacture from cotton cloth already made up in a 
form ready for use with materials of heading 9401 or 9403, provided that: 
— the value of the cloth does not exceed 25 % of 
the ex-works price of the product, and 
— all the other materials used are originating and 
are classified in a heading other than heading 9401 or 9403 Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of the product 
9405 Lamps and lighting fittings including searchlights 
and spotlights and parts thereof, not elsewhere 
specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere 
specified or included Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 654
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
9406 Prefabricated buildings Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of the product 
ex Chapter 95 Toys, games and sports requisites; parts and acces ­
sories thereof; except for: Manufacture from materials of any heading, except 
that of the product 
9503 Other toys; reduced-size (‘scale’) models and similar 
recreational models, working or not; puzzles of all kinds Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the 
product 
ex 9506 Golf clubs and parts thereof Manufacture from materials of any heading, except 
that of the product. However, roughly-shaped blocks for making golf-club heads may be used 
ex Chapter 96 Miscellaneous manufactured articles; except for: Manufacture from materials of any heading, except 
that of the product 
ex 9601 and ex 9602 Articles of animal, vegetable or mineral carving 
materials Manufacture from ‘worked’ carving materials of the 
same heading as the product 
ex 9603 Brooms and brushes (except for besoms and the like 
and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not moto ­
rised, paint pads and rollers, squeegees and mops Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of the product
 1993R2454 — EN — 05.12.2014 — 022.001 — 655
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
9605 Travel sets for personal toilet, sewing or shoe or 
clothes cleaning Each item in the set must satisfy the rule which 
would apply to it if it were not included in the set. However, non-originating articles may be incor ­
porated, provided that their total value does not 
exceed 15 % of the ex-works price of the set 
9606 Buttons, press-fasteners, snap-fasteners and 
press-studs, button moulds and other parts of these 
articles; button blanks Manufacture: 
— from materials of any heading, except that of the 
product, and 
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the 
product 
9608 Ball-point pens; felt-tipped and other porous-tipped 
pens and markers; fountain pens, stylograph pens 
and other pens; duplicating stylos; propelling or 
sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 Manufacture from materials of any heading, except 
that of the product. However, nibs or nib-points of 
the same heading as the product may be used 
9612 Typewriter or similar ribbons, inked or otherwise 
prepared for giving impressions, whether or not on 
spools or in cartridges; ink-pads, whether or not 
inked, with or without boxes Manufacture: 
— from materials of any heading, except that of the 
product, and
 1993R2454 — EN — 05.12.2014 — 022.001 — 656
 ▼M22  
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating st atus 
(1) (2) (3) or (4)  
— in which the value of all the materials used does 
not exceed 50 % of the ex-works price of the product 
ex 9613 Lighters with piezo-igniter Manufacture in which the value of all the materials 
of heading 9613 used does not exceed 30 % of the ex-works price of the product 
ex 9614 Smoking pipes and pipe bowls Manufacture from roughly-shaped blocks 
Chapter 97 Works of art, collectors' pieces and antiques Manufacture from materials of any heading, except 
that of the product
 
( 1 ) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3. 
( 2 ) For the special conditions relating to ‘specific processes’, see Introductory Note 7.2. 
( 3 ) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading 
in Chapter 32. 
( 4 ) A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon. 
( 5 ) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within h eadings 3907 to 3911, on the other hand, this restriction only applies to that group of materials 
which predominates by weight in the product. 
( 6 ) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to AST M-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %. 
( 7 ) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 
( 8 ) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. 
( 9 ) See Introductory Note 6. 
( 10 ) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted  fabrics (cut out or knitted directly to shape), see Introductory Note 6. 
( 11 ) SEMII - Semiconductor Equipment and Materials Institute Incorporated. 
( 12 ) This rule shall apply until 31.12.2005.
 ANNEX 16  
WORKING EXCLUDED FROM GSP REGIONAL CUMULATION  
Working such as:  
— fitting of buttons and/or other types of fastenings,  
— making of button-holes,  
— finishing off the ends of trouser legs and sleeves or the bottom hemming of 
skirts and dresses etc.,  
— hemming of handkerchiefs, table linen etc.,  
— fitting of trimmings and accessories such as pockets, labels, badges, etc.,  
— ironing and other preparations of garments for sale ‘ready made’,  
— or any combination of such working.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 657
 
ANNEX 17  
▼M39  
CERTIFICATE OF ORIGIN FORM A  
1. Certificates of origin Form A must conform to the specimen shown in this 
Annex. The use of English or French for the notes on the reverse of the 
certificate shall not be obligatory. Certificates shall be made out in English or 
French. If completed by hand, entries must be in ink and in capital letters.  
2. Each certificate shall measure 210 × 297 mm; a tolerance of up to minus 5 mm 
or plus 8 mm in the length may be allowed. The paper used shall be white 
writing paper, sized, not containing mechanical pulp and weighing not less than 
25 g/m  2 . It shall have a printed green guilloche-pattern background making any 
falsification by mechanical or chemical means apparent to the eye.  
If the certificates have several copies, only the top copy which is the original 
shall be printed with a printed green guilloche-pattern background.  
3. Each certificate shall bear a serial number, printed or otherwise, by which it 
can be identified.  
4. Certificates bearing older versions of the notes on the back of the form (1996, 
2004 and 2005) may also be used until existing stocks are exhausted.  ▼M10  1993R2454 — EN — 05.12.2014 — 022.001 — 658
 
▼M10  1993R2454 — EN — 05.12.2014 — 022.001 — 659
 
NOTES (2007)  
I. Countries which accept Form A for the purposes of the generalized 
system of preferences (GSP):  
Australia (*)  
Belarus  
Canada  
Japan  
New Zealand (**)  
Norway  
Russian Federation  
Switzerland 
including Liech ­
tenstein (***)  
Turkey  United States of 
America (****)  
European Union:  
Austria  
Belgium  
Bulgaria  
Cyprus  
Czech Republic  
Denmark  
Estonia  Germany  
Greece  
Finland  
France  
Hungary  
Ireland  
Italy 
Latvia  
Lithuania  
Luxembourg  Malta  
Netherlands  
Poland  
Portugal  
Romania  
Slovakia  
Slovenia  
Spain  
Sweden  
United Kingdom  
Full details of the conditions covering admission to the GSP in these countries 
are obtainable from the designated authorities in the exporting preference-receiving countries or from the customs authorities of the 
preference-giving countries listed above. An information note is also obtainable 
from the UNCTAD secretariat.
 
II. General conditions  
To qualify for preference, products must:  
(a) Fall within a description of products eligible for preference in the country of 
destination. The description entered on the form must be sufficiently detailed to enable the products to be identified by the customs officer examining 
them;
 
(b) Comply with the rules of origin of the country of destination. Each article in 
a consignment must qualify separately in its own right; and  
(c) Comply with the consignment conditions specified by the country of desti ­
nation. In general products must be consigned directly from the country of exportation to the country of destination, but most preference-giving countries accept passage through intermediate countries subject to certain 
conditions. (For Australia, direct consignment is not necessary.)
 
III. Entries to be made in Box 8  
Preference products must either be wholly obtained in accordance with the rules 
of the country of destination or sufficiently worked or processed to fulfil the 
requirements of that country's origin rules.  
(a) Products wholly obtained: for export to all countries listed in Section I, enter 
the letter ‘P’ in Box 8 (for Australia and New Zealand. Box 8 may be left blank).
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 660  
(*) For Australia, the main requirement is the exporter's declaration on the normal 
commercial invoice. Form A, accompanied by the normal commercial invoice, is 
an acceptable alternative, but official certification is not required. 
(**) Official certification is not required. 
(***) The Principality of Liechtenstein forms, pursuant to the Treaty of 29 March 1923, a 
customs union with Switzerland. 
(****) The United States does not require GSP Form A. A declaration setting forth all 
pertinent detailed information concerning the production or manufacture of the 
merchandise is considered sufficient only if requested by the district collector of 
customs.
 (b) Products sufficiently worked or processed: for export to the countries 
specified below, the entry in Box 8 should be as follows,  
(1) United States of America: for single country shipments, enter the letter 
‘Y’ in Box 8: for shipments from recognized associations of counties, enter the letter ‘ Z’, followed by the sum of the cost or value of the 
domestic materials and the direct cost of processing, expressed as a 
percentage of the ex-factory price of the exported products (example: 
‘Y’ 35 % or ‘Z’ 35 %).
 
(2) Canada: for products which meet origin criteria from working or 
processing in more than cue eligible least developed country, enter letter ‘G’ in Box 8, otherwise ‘F’.
 
(3) The European Union, Japan, Norway, Switzerland including Liechten ­
stein, and Turkey: enter the letter ‘W’ in Box 8 followed by the Harmonized Commodity Description and coding system (Harmonized System) heading at the four-digit level of the exported product 
(example ‘W’ 96.18).
 
(4) Russian Federation: for products which include value added in the 
exporting preference-receiving country, enter the letter ‘Y’ in Box 8. followed by the value of imported materials and components expressed as a percentage of the fob price of the exported products (example ‘Y’ 
45 %); for products obtained in a preference-receiving country and 
worked or processed in one or more other such countries, enter ‘Pk’.
 
(5) Australia and New Zealand: completion of Box 8 is not required. It is 
sufficient that a declaration be properly made in Box 12.  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 661
 
▼M10  1993R2454 — EN — 05.12.2014 — 022.001 — 662
 
NOTES (2007)  
I. Pays qui acceptent la formule A aux fins du système généralisé de 
préférences (SGP):  
Australie (*)  
Belarus  
Canada  
Etats-Unis d'Amé ­
rique (**)  
Fédération de Russie  
Japon  
Norvège  
Nouvelle- 
Zélande (***)  
Suisse y compris 
Liechtenstein (****)  Turquie  
Union Européenne:  
Allemagne  
Autriche  
Belgique  
Bulgarie  
Chypre  
Danemark  
Espagne  
Estonie  Finlande  
France  
Grèce  
Hongrie  
Irlande  
Italie  
Lettonie  
Lituanie  
Luxembourg  
Malte  Pays-Bas  
Pologne  
Portugal  
République tchèque  
Roumanie  
Royaume-Uni  
Slovaquie  
Slovénie  
Suède  
Des détails complets sur les conditions régissant l'admission au bénéfice du SGP 
dans ces pays peuvent être obtenus des autorités désignées par les pays expor ­
tateurs bénéficiaires ou de l'administration des douanes des pays donneurs qui figurent dans la liste ci-dessus. Une note d'information peut également être 
obtenue du secrétariat de la CNUCED
 
II. Conditions générales  
Pour être admis au bénéfice des préférences, les produits doivent:  
(a) correspondre à la définition établie des produits pouvant bénéficier du régime 
de préférences dans les pays de destination La description figurant sur la 
formule doit être suffisamment détaillée pour que les produits puissent être identifiés par l'agent des douanes qui les examine;
 
(b) satisfaire aux règles d'origine du pays de destination. Chacun des articles 
d'une même expédition doit répondre aux conditions prescrites: et  
(c) satisfaire aux conditions d'expédition spécifiées par le pays de destination. En 
général, les produits doivent être expédiés directement du pays d'exportation au pays de destination; toutefois, la plupart des pays donneurs de préférences acceptent sous certaines conditions le passage par des pays intermédiaires 
(pour l'Australie, l'expédition directe n'est pas nécessaire).
 
III. Indications à porter dans la case 8  
Pour bénéficier des préférences, les produits doivent avoir été, soit entièrement 
obtenus, soit suffisamment ouvrés ou transformés conformément aux règles 
d'origine des pays de destination.  
(a) Produits entièrement obtenus: pour l'exportation vers tous les pays figurant 
dans la liste de la section, il y a lieu d'inscrire la lettre «P» dans la case 8 (pour l'Australie et la Nouvelle-Zélande, la case 8 peut être laissée en blanc).
 ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 663  
(*) Pour l'Australie, l'exigence de base est une attestation de l'exportateur sur la facture 
habituelle. La formule A, accompagnée de la facture habituelle, peut être acceptée en 
remplacement, mais une certification officielle n'est pas exigée. 
(**) Les États-Unis n'exigent pas de certificat SGP Formule A. Une déclaration reprenant 
toute information appropriée et détaillée concernant la production ou la fabrication de 
la marchandise est considérée comme suffisante, et doit être présentée uniquement à 
la demande du receveur des douanes du district (District collector of Customs). 
(***) Un visa officiel n'est pas exigé. 
(****) D'après l'Accord du 29 mars 1923, la Principauté du Liechtenstein forme une union 
douanière avec la Suisse.
 (b) Produits suffisamment ouvres ou transformés: pour l'exportation vers les pays 
figurant ci-après, les indications à porter dans la case 8 doivent être les 
suivantes:  
(1) États Unis d'Amérique: dans le cas d'expédition provenant d'un seul pays, 
inscrire la lettre «Y» ou. dans le cas d'expéditions provenant d'un groupe de pays reconnu comme un seul, la lettre «Z», suivie de la somme du 
coût ou de la valeur des matières et du coût direct de la transformation, 
exprimée en pourcentage du prix départ usine des marchandises exportées (exemple: «Y» 35 % ou «Z» 35 %);
 
(2) Canada: il y a lieu d'inscrire dans la case 8 la lettre «G» pour les produits 
qui satisfont aux critères d'origine après ouvraison ou transformation 
dans plusieurs des pays les moins avancés: sinon, inscrire la lettre «F»;  
(3) Japon, Norvège, Suisse y compris Liechtenstein, Turquie et l'Union euro ­
péenne: inscrire dans la case 8 la lettre «W» suivie de la position tarifaire à quatre chiffres occupée par le produit exporté dans le Système 
harmonisé de désignation et de codification des marchandises (Système 
harmonisé) (exemple «W» 96.18);
 
(4) Fédération de Russie: pour les produits avec valeur ajoutée dans le pays 
exportateur bénéficiaire de préférences, il y a lieu d'inscrire la lettre «Y» dans la case 8, en la faisant suivre de la valeur des matières et des 
composants importés, exprimée en pourcentage du prix fob des 
marchandises exportées (exemple: «Y» 45 %); pour les produits obtenus dans un pays bénéficiaire de préférences et ouvrés ou trans ­
formés dans un ou plusieurs autres pays bénéficiaires, il y a lieu d'in ­
scrire les lettre «Pk» BB dans la case 8;
 
(5) Australie et Nouvelle-Zélande: il n'est pas nécessaire de remplir la case 8. Il 
suffit de fane une déclaration appropriée dans la case 12.  ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 664
 
ANNEX 18  
(referred to in Article 97m (3)  
Invoice declaration  
The invoice declaration, the text of which is given below, must be made out in 
accordance with the footnotes. However, the footnotes do not have to be repro ­
duced.  
French version  
L'exportateur des produits couverts par le présent document [autorisation douanière 
n o … (  1 )] déclare que, sauf indication claire du contraire, ces produits ont l'origine 
préférentielle … (  2 ) au sens des règles d'origine du Système des préférences 
tarifaires généralisées de la Communauté européenne et … (  3 ). 
English version  
The exporter of the products covered by this document (customs authorization 
No … (  1 )) declares that, except where otherwise clearly indicated, these products 
are of … preferential origin (  2 ) according to rules of origin of the Generalized 
System of Preferences of the European Community and … (  3 ). 
………………………………  
(place and date) (  4 ) 
(Signature of the exporter; in addition the name of the person signing the 
declaration has to be indicated in clear script) (  5 ) ▼M39  1993R2454 — EN — 05.12.2014 — 022.001 — 665  
( 1 ) When the invoice declaration is made out by an approved European Union's exporter 
within the meaning of Article 97v (4), the authorization number of the approved exporter 
must be entered in this space. When (as will always be the case with invoice declarations 
made out in beneficiary countries) the invoice declaration is not made out by an 
approved exporter, the words in brackets shall be omitted or the space left blank. 
( 2 ) Country of origin of products to be indicated. When the invoice declaration relates, in 
whole or in part, to products originating in Ceuta and Melilla within the meaning of 
Article 97j, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’. 
(
 3 ) Where appropriate, enter one of the following indications: ‘EU cumulation’, ‘Norway 
cumulation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘regional cumulation’, 
‘extended cumulation with country x’ or ‘Cumul UE’, ‘Cumul Norvège’, ‘Cumul 
Suisse’, ‘Cumul Turquie’, ‘cumul regional’, ‘cumul étendu avec le pays x’. 
( 4 ) These indications may be omitted if the information is contained on the document itself. 
( 5 ) See Article 97v (7) (concerns approved European Union's exporters only). In cases where 
the exporter is not required to sign, the exemption of signature also implies the 
exemption of the name of the signatory.
 __________  
▼B 
ANNEX 21  
MOVEMENT CERTIFICATE EUR. 1 AND RELEVANT APPLICATIONS  
1. Movement certificate EUR. 1 shall be made out on the form of which a 
specimen appears in this Annex. This form shall be printed in one of the official languages of the Community. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of 
the exporting State or territory. If they are handwritten, they shall be 
completed in ink and in capital letters.
 
2. Each certificate shall measure 210 × 297 mm; a tolerance of up to minus 5 mm 
or plus 8 mm in the length may be allowed. The paper used must be white, sized 
for writing not containing mechanical pulp and weighing not less than 25 g/m  2 . 
It shall have a printed green guilloche pattern background making any falsifi ­
cation by mechanical or chemical means apparent to the eye.  
3. The competent authorities of the exporting State or territory may reserve the 
right to print the certificates themselves or may have them printed by 
approved printers. In the latter case each certificate must include a 
reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be 
identified.
 ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 666
 
► (1) C2 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 667
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 668
 
► (1) C2 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 669
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 670
 
ANNEX 22
  ▼M10  1993R2454 — EN — 05.12.2014 — 022.001 — 671
 
► (1) A2 
► (2) M30  
► (3) M45 ▼M10  1993R2454 — EN — 05.12.2014 — 022.001 — 672
 
ANNEX 23  
INTERPRETATIVE NOTES ON CUSTOMS VALUE  
First column Second column 
Reference to provisions of the 
Customs Code Notes  
Article 29 (1) The price actually paid or payable refers to the price for the imported 
goods. Thus the flow of dividends or other payments from the buyer to 
the seller that do not relate to the imported goods are not part of the customs value. 
Article 29 (1) (a), third 
indent An example of such restriction would be the case where a seller 
requires a buyer of automobiles not to sell or exhibit them prior to a fixed date which represents the beginning of a model year. 
Article 29 (1) (b) Some examples of this include: 
(a) the seller establishes the price of the imported goods on condition 
that the buyer will also buy other goods in specified quanties; 
(b) the price of the import goods is dependent upon the price or prices 
at which the buyer of the imported goods sells other goods to the seller of the imported goods; 
(c) the price is established on the basis of a form of payment 
extraneous to the imported goods, such as where the imported 
goods are semi-finished goods which have been provided by the 
seller on condition that he will receive a specified quantity of the finished goods. 
However, conditions or considerations relating to the production or 
marketing of the imported goods shall not result in rejection of the 
transaction value. For example, the fact that the buyer furnishes the 
seller with engineering and plans undertaken in the country of importation shall not result in rejection of the transaction value for the purposes of Article 29 (1). 
Article 29 (2) 1. Paragraphs 2 (a) and (b) provide different means of establishing the 
acceptability of a transaction value. 
2. Paragraph 2 (a) provides that where the buyer and the seller are 
related, the circumstances surrounding the sale shall be examined 
and the transaction value shall be accepted as the customs value 
provided that the relationship did not influence the price. It is not intended that there should be an examination of the circumstances in all cases where the buyer and the seller are related. Such exam ­
ination will only be required where there are doubts about the 
acceptability of the price. Where the customs authorities have no doubts about the acceptability of the price, it should be accepted without requesting further information from the declarant. For 
example, the customs authorities may have previously examined 
the relationship, or it may already have detailed information concerning the buyer and the seller, and may already be satisfied from such examination or information that the relationship did not 
influence the price.
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 673
 
First column Second column 
Reference to provisions of the 
Customs Code Notes  
3. Where the customs authorities are unable to accept the transaction 
value without further inquiry, they should give the declarant an 
opportunity to supply such further detailed information as may 
be necessary to enable it to examine the circumstances surrounding the sale, in this context, the customs authorities should be prepared to examine relevant aspects of the transaction, including the way in 
which the buyer and seller organize their commercial relations and 
the way in which the price in question was arrived at, in order to determine whether the relationship influenced the price. Where it can be shown that the buyer and seller, although related under the 
provisions of Article 143 of this Regulation, buy from and sell to 
each other as if they were not related, this would demonstrate that the price had not been influenced by the relationship. As an example of this, if the price had been settled in a manner consistent 
with the normal pricing practices of the industry in question or 
with the way the seller settles prices for sales to buyers who are not related to him, this would demonstrate that the price had not been influenced by the relationship. As a further example, where it 
is shown that the price is adequate to ensure recovery of all costs 
plus a profit which is representative of the firm's overall profit realized over a representative period of time (e.g. on an annual basis) in sales of goods of the same class or kind, this would 
demonstrate that the price had not been influenced. 
4. Paragraph 2 (b) provides an opportunity for the declarant to 
demonstrate that the transaction value closely approximates to a ‘test’ value previously accepted by the customs authorities and is 
therefore acceptable under the provisions of Article 29. Where a 
test under paragraph 2 (b) is met, it is not necessary to examine the question of influence under paragraph 2 (a). If the customs auth ­
orities already have sufficient information to be satisfied, without 
further detailed inquiries, that one of the tests provided in 
paragraph 2 (b) has been met, there is no reason for them to require the declarant to demonstrate that the test can be met. 
Article 29 (2) (b) A number of factors must be taken into consideration in determining 
whether one value ‘closely approximates’ to another value. These 
factors include the nature of the imported goods, the nature of the industry itself, the season in which the goods are imported, and, whether the difference in values is commercially significant. Since 
these factors may vary from case to case, it would be impossible to 
apply a uniform standard such as a fixed percentage, in each case. For example, a small difference in value in a case involving one type of 
goods could be unacceptable while a large difference in a case 
involving another type of goods might be acceptable in determining whether the transaction value closely approximates to the ‘test’ values set forth in Article 29 (2) (b). 
Article 29 (3) (a) An example of an indirect payment would be the settlement by the 
buyer, whether in whole or in part, of a debt owed by the seller.
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 674
 
First column Second column 
Reference to provisions of the 
Customs Code Notes  
Article 30 (2) (a) 
Article 30 (2) (b) 1. In applying these provisions, the customs authorities shall, where 
possible, use a sale of identical or similar goods, as appropriate, at 
the same commercial level and in substantially the same quantity as the goods being valued. Where no such sale is found, a sale of identical or similar goods, as appropriate, that takes place under 
any one of the following three conditions may by used: 
(a) a sale at the same commercial level but in a different quantity; (b) a sale at a different commercial level but in substantially the 
same quantity; or 
(c) a sale at a different commercial level and in a different 
quantity. 
2. Having found a sale under any one of these three conditions 
adjustments will then be made, as the case may be, for: 
(a) quantity factors only; 
(b) commerical level factors only; or 
(c) both commercial level and quantity factors.  
►
C1 __________  ◄. 
4. A condition for adjustment because of different commercial levels 
or different quantities is that such adjustment, whether it leads to an increase or a decrease in the value, be made only on the basis of 
demonstrated evidence that clearly establishes the reasonableness 
and accuracy of the adjustment, e.g. valid price lists containing prices referring to different levels or different quantities. As an example of this, if the imported goods being valued consist of a 
shipment of 10 units and the only identical or similar imported 
goods, as appropriate, for which a transaction value exists involved a sale of 500 units, and it is recognized that the seller grants quantity discounts, the required adjustment may be accomplished 
by resorting to the seller's price list and using that price applicable 
to a sale of 10 units. This does not require that a sale had to have been made in quantities of 10 as long as the price list has been established as being bona fide through sales at other quantities. In 
the absence of such an objective measure, however, the deter ­
mination of a customs value under the provisions of Article 30 (2) (a) and (b) is not appropriate. 
Article 30 (2) (d) 1. As a general rule, customs value is determined under these 
provisions on the basis of information readily available in the Community. In order to determine a computed value, however, it may be necessary to examine the cost of producing the goods 
being valued and other information which has to be obtained 
from outside the Community. Furthermore, in most cases the producer of the goods will be outside the jurisdiction of the auth ­
orities of the Member States. The use of the computed value 
method will generally be limited to those cases where the buyer 
and seller are related, and the producer is prepared to supply to the authorities of the country of importation the necessary costings and to provide facilities for any subsequent verification which may be 
necessary.
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 675
 
First column Second column 
Reference to provisions of the 
Customs Code Notes  
2. The ‘cost or value’ referred to in Article 30 (2) (d), first indent, is 
to be determined on the basis of information relating to the 
production of the goods being valued supplied by or on behalf of the producer. It is to be based upon the commercial accounts of the producer, provided that such accounts are consistent with the 
generally accepted accounting principles applied in the country 
where the goods are produced. 
3. The ‘amount for profit and general expenses’ referred to in 
Article 30 (2) d), second indent, is to be determined on the basis of information supplied by or on behalf of the producer unless his 
figures are inconsistent with those usually reflected in sales of 
goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the country of importation. 
4. No cost or value of the elements referred to in this Article shall be 
counted twice in determining the computed value. 
5. It should be noted in this context that the ‘amount for profit and 
general expenses’ has to be taken as a whole. It follows that if, in any particular case, the producer's profit figure is low and his 
general expenses are high, his profit and general expenses taken 
together may nevertheless be consistent with that usually reflected in sales of goods of the same class or kind. Such a situation might 
occur, for example, if a product were being launched in the 
Community and the producer accepted a nil or low profit to offset high general expenses associated with the launch. Where the producer can demonstrate that he is taking a low profit on 
his sales of the imported goods because of particular commercial 
circumstances, his actual profit figures should be taken into account provided that he has valid commercial reasons to justify them and his pricing policy reflects usual pricing policies in the 
branch of industry concerned. Such a situation might occur, for 
example, where producers have been forced to lower prices temporarily because of an unforeseeable drop in demand, or where they sell goods to complement a range of goods being 
produced in the country of importation and accept a low profit 
to maintain competitivity. Where the producer's own figures for profit and general expenses are not consistent with those usually reflected in sales of goods of the same class or kind as the goods 
being valued which are made by producers in the country of 
exportation for export to the country of importation, the amount for profit and general expenses may be based upon relevant information other than that supplied by or on behalf of the 
producer of the goods.
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 676
 
First column Second column 
Reference to provisions of the 
Customs Code Notes  
6. Whether certain goods are ‘of the same class or kind’ as other 
goods must be determined on a case-by-case basis with reference 
to the circumstances involved. In determining the usual profits and general expenses under the provisions of Article 30 (2) (d), sales for export to the country of importation of the narrowest group or 
range of goods, which includes the goods being valued, for which 
the necessary information can be provided, should be examined. For the purposes of Article 30 (2) (d), ‘goods of the same class or kind’ must be from the same country as the goods being valued. 
Article 31 (1) 1. Customs values determined under the provisions of Article 31 (1) 
should, to the greatest extent possible, be based on previously determined customs values. 
2. The methods of valuation to be employed under Article 31 (1) 
should be those laid down in Articles 29 and 30 (2), but a reasonable flexibility in the application of such methods would 
be in conformity with the aims and provisions of Article 31 (1). 
3. Some examples of reasonable flexibility are as follows: 
(a) identical goods  — the requirement that the identical goods 
should be exported at or about the same time as the goods 
being valued could be flexibly interpreted; identical imported goods produced in a country other than the country of expor ­
tation of the goods being valued could be the basis for customs 
valuation; customs values of identical imported goods already determined under the provisions of Articles 30 (2) (c) and (d) could be used; 
(b) similar goods  — the requirement that the similar goods should 
be exported at or about the same time as the goods being valued could be flexibly interpreted; similar imported goods produced in a country other than the country of exportation 
of the goods being valued could be the basis for customs 
valuation; customs values of similar imported goods already determined under the provisions of Articles 30 (2) (c) and (d) could be used; 
(c) deductive method  — the requirement that the goods shall have 
been sold in the ‘condition as imported’ in Article 152 (1) (a) of this Regulation could be flexibly interpreted; the ‘90 days’ 
requirement could be administered flexibly. 
Article 32 (1) (b) (ii) 1. There are two factors involved in the apportionment of the 
elements specified in Article 32 (1) (b) (ii) to the imported goods — the value of the element itself and the way in which 
that value is to be apportioned to the imported goods. The appor ­
tionment of these elements should be made in reasonable manner appropriate to the circumstances and in accordance with generally accepted accounting principles.
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 677
 
First column Second column 
Reference to provisions of the 
Customs Code Notes  
2. Concerning the value of the element, if the buyer acquires the 
element from a seller not related to him at a given cost, the 
value of the element is that cost. If the element was produced by the buyer or by a person related to him, its value would be the cost of producing it. If the element had been previously used by the 
buyer, regardless of whether it had been acquired or produced by 
him, the original cost of acquisition or production would have to be adjusted downwards to reflect its use in order to arrive at the value of the element. 
3. Once a value has been determined for the element, it is necessary 
to apportion that value to the imported goods. Various possibilities exist. For example, the value might be apportioned to the first 
shipment, if the buyer wishes to pay duty on the entire value at 
one time. As another example, he may request that the value be apportioned over the number of units produced up to the time of the first shipment. As a further example, he may request that the 
value be apportioned over the entire anticipated production where 
contracts or firm commitments exist for that production. The method of apportionment used will depend upon the documen ­
tation provided by the buyer. 
4. As an illustration of the above, a buyer provides the producer with 
a mould to be used in the production of the imported goods and 
contracts with him to buy 10 000 units. By the time of arrival of 
the first shipment of 1 000 units, the producer has already produced 4 000 units. The buyer may request the customs auth ­
orities to apportion the value of the mould over 1 000, 4 000 or 
10 000 units. 
Article 32 (1) (b) (iv) 1. Additions for the elements specified in Article 32 (1) (b) (iv) 
should be based on objective and quantifiable data. In order to 
minimize the burden for both the declarant and customs authorities 
in determining the values to be added, data readily available in the buyer's commercial record system should be used insofar as possible. 
2. For those elements supplied by the buyer which were purchased or 
leased by the buyer, the addition would be the cost of the purchase 
or the lease. No addition shall be made for those elements available 
in the public domain, other than the cost of obtaining copies of them. 
3. The ease with which it may be possible to calculate the values to 
be added will depend on a particular firm's structure and management practice, as well as its accounting methods. 
4. For example, it is possible that a firm which imports a variety of 
products from several countries maintains the records of its design centre outside the country of importation in such a way as to show 
accurately the costs attributable to a given product. In such cases, a 
direct adjustment may appropriately be made under the provisions of Article 32.
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 678
 
First column Second column 
Reference to provisions of the 
Customs Code Notes  
5. In another case, a firm may carry the cost of the design centre 
outside the country of importation as a general overhead expense 
without allocation to specific products. In this instance, an appro ­
priate adjustment could be made under the provisions of Article 32 with respect to the imported goods by apportioning total design 
centre costs over total production benefiting from the design centre 
and adding such apportioned cost on a unit basis to imports. 
6. Variations in the above circumstances will, of course, require 
different factors to be considered in determining the proper 
method of allocation. 
7. In cases where the production of the element in question involves a 
number of countries and over a period of time, the adjustment should be limited to the value actually added to that element outside the Community. 
Article 32 (1) (c) The royalties and licence fees referred to in Article 32 (1) (c) may 
include, among other things, payments in respect to patents, trademarks 
and copyrights. 
Article 32 (2) Where objective and quantifiable data do not exist with regard to the 
additions required to be made under the provisions of Article 32, the 
transaction value cannot be determined under the provisions of 
Article 29. As an illustration of this, a royalty is paid on the basis of the price in a sale in the importing country of a litre of a particular product that was imported by the kilogram and made up into a solution 
after importation. If the royalty is based partially on the imported 
goods and partially on other factors which have nothing to do with the imported goods (such as when the imported goods are mixed with domestic ingredients and are no longer separately identifiable, or when 
the royalty cannot be distinguished from special financial arrangements 
between the buyer and the seller), it would be inappropriate to attempt to make an addition for the royalty. However, if the amount of this royalty is based only on the imported goods and can be readily 
quantified, an addition to the price actually paid or payable can be 
made.
 
▼C1 
Reference to provisions of the 
Customs Code Implementing 
Provisions Notes 
▼B 
Article 143 (1) (e) One person shall be deemed to control another when the former is 
legally or operationally in a position to exercise restraint or direction 
over the latter.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 679
 
First column Second column 
Reference to provisions of the 
Customs Code Notes 
▼C1 
Article 150 (1) 
Article 151 (1) The expression ‘and/or’ allows the flexibility to use the sales and make 
the necessary adjustments in any one of the three conditions described 
in paragraph 1 of the interpretative note to Articles 30 (2) (a) and (b)  
▼B 
Article 152 (1) (a) (i) 
1. The words ‘profit and general expenses’ should be taken as a 
whole. The figure for the purposes of this deduction should be 
determined on the basis of information supplied by the declarant 
unless his figures are inconsistent with those obtaining in sales in the country of importation of imported goods of the same class or kind. Where the declarant's figures are inconsistent with such 
figures, the amount for profit and general expenses may be 
based upon relevant information other than that supplied by the declarant. 
2. In determining either the commissions or the usual profits and 
general expenses under this provision, the question whether 
certain goods are of the same class or kind as other goods must 
be determined on a case-by-case basis by reference to the circum ­
stances involved. Sales in the country of importation of the narrowest group or range of imported goods of the same class 
or kind, which includes the goods being valued, for which the 
necessary information can be provided, should be examined. For the purposes of this provision, ‘goods of the same class or kind’ includes goods imported from the same country as the goods being 
valued as well as goods imported from other countries. 
Article 152 (2) 1. Where this method of valuation is used, deductions made for the 
value added by further processing shall be based on objective and 
quantifiable data relating to the cost of such work. Accepted 
industry formulas, recipes, methods of construction, and other industry practices would form the basis of the calculations. 
2. This method of valuation would normally not be applicable when, 
as a result of the further processing, the imported goods lose their identity. However, there can be instances where, although the identity of the imported goods is lost, the value added by the 
processing can be determined accurately without unreasonable 
difficulty. 
On the other hand, there can also be instances where the imported 
goods maintain their identity but form such a minor element in the goods sold in the country of importation that the use of this valuation method would be unjustified. In view of the above, 
each situation of this type must be considered on a case-by-case 
basis.
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 680
 
First column Second column 
Reference to provisions of the 
Customs Code Notes  
Article 152 (3) 1. As an example of this, goods are sold from a price list which grants 
favourable unit prices for purchases made in larger quantities.  
Sale quantity Unit price Number of sales Total 
quantity 
sold at each 
price 
1 to 10 units 100 10 sales of 5 units 
Five sales of 3 
units 65 
11 to 25 units 95 Five sales of 11 
units 55 
Over 25 units 90 One sale of 30 
units 
One sale of 50 
units 80 
The greatest number of units sold at a price is 80; therefore, the unit 
price in the greatest aggregate quantity is 90. 
2. As another example of this, two sales occur. In the first sale 500 units 
are sold at a price of 95 currency units each. In the second sale 400 
units are sold at a price of 90 currency units each. In this example, the greatest number of units sold at a particular price is 500; therefore, the unit price in the greatest aggregate quantity is 95. 
3. A third example would be the following situation where various 
quantities are sold at various prices 
(a) Sales
 
Sale quantity Unit price  
40 units 100 
30 units 90 
15 units 100 50 units 95 25 units 105 35 units 90 5 units 100 
(b) Total
 
Total quantity sold  Unit price  
65 90 
50 95 
60 100 
25 105  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 681
 
First column Second column 
Reference to provisions of the 
Customs Code Notes  
In this example, the greatest number of units sold at a particular price 
is 65; therefore, the unit price in the greatest aggregate quantity is 90.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 682
 
ANNEX 24  
APPLICATION OF GENERALLY ACCEPTED ACCOUNTING 
PRINCIPLES FOR THE DETERMINATION OF CUSTOMS VALUE  
1. ‘Generally accepted accounting principles’ refers to the recognized consensus 
or substantial authoritative support within a country at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities should be recorded, how the 
assets and liabilities and changes in them should be measured, what 
information should be disclosed and how it should be disclosed, and which financial statements should be prepared. These standards may be broad guidelines of general application as well as detailed practices and procedures.
 
2. For the purposes of the application of the customs valuation provisions, the 
customs administration concerned shall utilize information prepared in a 
manner consistent with generally accepted accounting principles in the country which is appropriate for the Article in question. For example, the determination of usual profit and general expenses under the provisions of 
Article 152 (1) (a) (i) of this Regulation would be carried out utilizing 
information prepared in a manner consistent with generally accepted accounting principles of the country of importation. On the other hand, the 
determination of usual profit and general expenses under the provisions of 
Article 30 (2) (d) of the Code would be carried out utilizing information prepared in a manner consistent with generally accepted accounting principles of the country of production. As a further example, the determination of an 
element provided for in Article 32 (1) (b) (ii) of the Code undertaken in the 
country of importation would be carried out utilizing information in a manner consistent with the generally accepted accounting principles of that country.
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 683
 
ANNEX 25  
AIR TRANSPORT COSTS TO BE INCLUDED IN THE CUSTOMS VALUE  
1. The following table shows:  
(a) third countries listed by continents and zones (  1 ) (column 1).  
(b) the percentages which represent the part of the air transport costs from a 
given third country to the EC to be included in the customs value (column 2).  
2. When goods are shipped from countries or from airports not included in the 
following table, other than the airports referred to in paragraph 3, the 
percentage given for the airport nearest to that of departure shall be taken.  
3. As regards the French overseas departments of Guadeloupe, Guyana, 
Martinique and Reunion, of which territories the airports are not included in the table, the following rules shall apply:
 
(a) for goods shipped direct to those departments from third countries, the 
whole of the air transport cost is to be included in the customs value;  
(b) for goods shipped to the European part of the Community from third 
countries and transhipped or unloaded in one of those departments, 
only the air transport costs which would have been incurred for carrying the goods only as far as the place of transhipment or unloading are to be included in the customs value;
 
(c) for goods shipped to those departments from third countries and trans ­
hipped or unloaded in an airport in the European part of the Community, the air transport costs to be included in the customs value are those which 
result from the application of the percentages given in the following table 
to the costs which would have been incurred for carrying the goods from the airport of departure to the airport of transhipment or unloading.
 
The transhipment or unloading shall be certified by an appropriate 
endorsement by the customs authorities on the air waybill or other air transport document, with the official stamp of the office concerned; failing this certification the provisions of the last subparagraph of Article 163(6) of 
this Regulation shall apply.
 
1 2 
Zone (country) of departure (third country) Percentages of the air 
transport costs to be included 
in the customs value for zone 
of arrival EC  
America  
Zone A  70  
Canada : 
Gander, Halifax, Moncton, Montreal, Ottawa, Quebec, Toronto, 
(other airports see zone B)  ▼M22  1993R2454 — EN — 05.12.2014 — 022.001 — 684  
( 1 ) The percentages are valid for all airports in a given country unless specific airports of 
departure are indicated.
 1 2 
Zone (country) of departure (third country) Percentages of the air 
transport costs to be included 
in the customs value for zone 
of arrival EC  
Greenland 
United States of America : 
Akron, Albany, Atlanta, Baltimore, Boston, Buffalo, Charleston, 
Chicago, Cincinati, Columbus, Detroit, Indianapolis, Jacksonville, Kansas City, Lexington, Louisville, Memphis, Milwaukee, Minnea ­
polis, Nashville, New Orleans, NewYork, Philadelphia, Pittsburg, St 
Louis, Washington DC, (other airports see zones B and C)  
Zone B  78  
Canada : 
Edmonton, Vancouver, Winnipeg, (other airports see zone A)  
United States of America : 
Albuquerque, Austin, Billings, Dallas, Denver, Houston, Las Vegas, 
Los Angeles, Miami, Oklahoma, Phoenix, Portland, Puerto Rico, Salt 
Lake City, San Francisco, Seattle, (other airports see zones A and C)  
Central America  (all countries)  
South America  (all countries)  
Zone C  89  
United States of America : 
Anchorage, Fairbanks, Honolulu, Juneau, (other airports see zones A 
and B)  
Africa  
Zone D  
Algeria, Egypt, Libya, Morocco, Tunisia 33 
Zone E  
Benin, Burkina Faso, Cameroon, Cape Verde, Central African 
Republic, Chad, Côte d'Ivoire, Djibouti, Ethiopia, Gambia, Ghana, Guinea, Guinea-Bissau, Liberia, Mali, Mauritania, Niger, Nigeria, 
Senegal, Sierra Leone, Sudan, Togo 50 
Zone F  
Burundi, Democratic Republic of Congo, Congo (Brazzaville), Equa ­
torial Guinea, Gabon, Kenya, Rwanda, São Tomé and Principe, 
Seychelles, Somalia, St. Helena, Tanzania, Uganda 61
 ▼M22  1993R2454 — EN — 05.12.2014 — 022.001 — 685
 
1 2 
Zone (country) of departure (third country) Percentages of the air 
transport costs to be included 
in the customs value for zone 
of arrival EC  
Zone G  
Angola, Botswana, Comoros, Lesotho, Madagascar, Malawi, Maur ­
itius, Mozambique, Namibia, Republic of South Africa, Swaziland, Zambia, Zimbabwe 74 
Asia  
Zone H  
Armenia, Azerbaijan, Georgia, Iran, Iraq, Israel, Jordan, Kuwait, 
Lebanon, Syria 27 
Zone I  
Bahrain, Muscat and Oman, Qatar, Saudi Arabia, United Arab 
Emirates, Yemen (Arab Republic) 43 
Zone J  
Afghanistan, Bangladesh, Bhutan, India, Nepal, Pakistan. 46 
Zone K  
Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, Uzbekistan, 
Russia: Novosibirsk, Omsk, Perm, Sverdlovsk, (other airports see 
zones L, M, and O) 57 
Zone L  
Brunei, China, Indonesia, Kampuchea, Laos, Macao, Malaysia, 
Maldives, Mongolia, Myanmar, Philippines, Singapore, Sri Lanka, 
Taiwan, Thailand, Vietnam 
Russia: Irkutsk, Kirensk, Krasnoyarsk, (other airports see zones K, M 
and O) 70 
Zone M  
Japan, Korea (North), Korea (South) Russia: Khabarovsk, Vladivostok, (other airports see zones K, L and O) 83 
Australia and Oceania  
Zone N  
Australia and Oceania 79 
Europe  
Zone O  
Iceland, 
Russia: Gorky, Kuibishev, Moscow, Orel, Rostov, Volgograd, 
Voronej, (other airports see zones K, L and M), 
Ukraine 30
 ▼M22  1993R2454 — EN — 05.12.2014 — 022.001 — 686
 
1 2 
Zone (country) of departure (third country) Percentages of the air 
transport costs to be included 
in the customs value for zone 
of arrival EC  
Zone P  
Albania, Belarus, Bosnia-Herzegovina,  ►M30 __________  ◄ 
Faroe Islands, Former Yugoslav Republic of Macedonia, Moldova, 
Norway,  ►M30 __________  ◄ Serbia and Montenegro, Turkey 15 
Zone Q  
►M45 __________  ◄ Switzerland 5 ▼M22  1993R2454 — EN — 05.12.2014 — 022.001 — 687
 
ANNEX 26  
LIST OF GOODS REFERRED TO IN ARTICLE 152(1)(a)a  
Simplified procedure for the valuation of certain perishable goods imported on consignment in 
accordance with Article 30(2)(c) of the Code  ( 1 ) 
CN (TARIC) Code Description of goods Period of validity  
0701 90 50 New potatoes 1.1. to 30.6. 
0703 10 19 Onions 1.1. to 31.12. 
0703 20 00 Garlic 1.1. to 31.12. 0708 20 00 Beans 1.1. to 31.12. 0709 20 00 10 Asparagus: 
— green 1.1. to 31.12. 
0709 20 00 90 Asparagus: 
— other 1.1. to 31.12. 
0709 60 10 Sweet peppers 1.1. to 31.12. 
ex 0714 20 Sweet potatoes, fresh or chilled, 
whole 1.1. to 31.12. 
0804 30 00 90 Pineapples 1.1. to 31.12. 
0804 40 00 10 Avocados 1.1. to 31.12. 0805 10 20 Sweet oranges 1.6. to 30.11. 0805 20 10 05 Clementines 1.3. to 31.10. 0805 20 30 05 Monreales and satsumas 1.3. to 31.10. 0805 20 50 07 
0805 20 50 37 Mandarins and wilkings 1.3. to 31.10. 
0805 20 70 05 
0805 20 90 05 0805 20 90 09 Tangerines and other 1.3. to 31.10. 
0805 40 00 11 Grapefruit: 
— white 1.1. to 31.12. 
0805 40 00 19 Grapefruit: 
— pink 1.1. to 31.12.
 ▼M27  1993R2454 — EN — 05.12.2014 — 022.001 — 688  
( 1 ) Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the description 
of the goods is to be considered as having no more than an indicative value, the list of goods being 
established, within the context of this Annex, by the coverage of the CN and TARIC codes as they exist 
at the time of adoption of this Regulation. Where ex codes are indicated, the codes and corresponding 
description shall be read together.
 CN (TARIC) Code Description of goods Period of validity  
0805 50 90 11 
0805 50 90 19 Limes ( Citrus aurantifolia , Citrus 
latifolia ) 1.1. to 31.12. 
0806 10 10 Table grapes 21.11. to 20.7. 
0807 11 00 Watermelons 1.1. to 31.12. 
0807 19 00 10 
0807 19 00 30 Amarillo, cuper, honey dew 
(including Cantalene), Onteniente, 
Piel de Sapo, (including Verde Liso), Rochet, Tendral, Futuro 1.1. to 31.12. 
0807 19 00 91 
0807 19 00 99 Other melons 1.1. to 31.12. 
0808 20 50 10 Pears: 
— Nashi ( Pyrus pyrifolia ) 
— Ya ( Pyrus bretscheideri ) 1.5. to 30.6. 
0808 20 50 90 Pears: 
— other 1.5. to 30.6. 
0809 10 00 Apricots 1.1. to 30.5. and 1.8. to 31.12. 
0809 30 10 Nectarines 1.1. to 10.6. and 1.10. to 31.12. 
0809 30 90 Peaches 1.1. to 10.6. and 1.10. to 31.12. 0809 40 05 Plums 1.10. to 10.6. 0810 10 00 Strawberries 1.1. to 31.12. 0810 20 10 Raspberries 1.1. to 31.12. 0810 50 00 Kiwifruit 1.1. to 31.12.
 
__________  ▼M27  1993R2454 — EN — 05.12.2014 — 022.001 — 689
 
ANNEX 28
  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 690
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 691
 
ANNEX 29
  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 692
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 693
 
ANNEX 30  
TAG TO BE AFFIXED ON HOLD BAGGAGE CHECKED IN A 
COMMUNITY AIRPORT  
(Article 196)  
1. CHARACTERISTICS  
The tag referred to in Article 196 shall be designed in such a way as to 
prevent its re-use.  
(a) This tag shall bear a green stripe of a least 5 mm width along the full 
length of the two edges of its routing and identification sections.  
Moreover, these green stripes may extend also to other parts of the 
baggage tag, with the exception of all areas showing the barcoded tag 
number which must be printed on an unobscured white background. (See 
specimens at 2(a))  
(b) For ‘expedite baggage’, the tag shall be similar to the specified in IATA 
resolution No 743a with green instead of red stripes along its edges. (See specimen at 2(b))
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 694
 
2. SPECIMENS  
(a)
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 695
 
(b)
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 696
 
ANNEX 30a  
1. Introductory notes to the tables  
Note 1. Generalities  
1.1. The summary declaration that must be lodged for goods entering or 
leaving the customs territory of the Community contains the information detailed in Tables 1 to 5 for each of the situations or modes of transport concerned.  ►
M33  The diversion request that 
needs to be made where an active means of transport entering the 
customs territory of the Community is to arrive first at a customs office located in a Member State that was not declared in the entry summary declaration contains the information detailed in Table 6. ◄
 
▼M33  
1.2. Tables 1 to 7 include all data elements necessary for the procedures, 
declarations and diversion requests concerned. They provide compre ­
hensive views of the requirements necessary for the various 
procedures, declarations and diversion requests.  
▼M29  
1.3. The headings of the columns are self-explanatory and refer to these 
procedures and declarations.  ►M35 __________  ◄ 
1.4. An ‘X’ in a given cell of the tables indicates that the data element 
concerned is requested for the procedure or declaration described in 
the title of the relevant column at the declaration item of goods level. 
An ‘Y’ in a given cell of the tables indicates that the data element concerned is requested for the procedure or declaration described in the title of the relevant column at declaration header level. A ‘Z’ in a 
given cell of the tables indicates that the data element concerned is 
requested for the procedure or declaration described in the title of the relevant column at the conveyance report level. Any combination of these symbols ‘X’, ‘Y’ and ‘Z’ means that the data element 
concerned can be requested for the procedure or declaration 
described in the title of the relevant column at any of the levels concerned.
 
1.5. The use within this annex of the words entry and exit summary 
declarations refer respectively to the summary declarations 
provided for under Articles 36a(1) and 182a(1) of the Code.  
▼M33  
1.6. The descriptions and notes contained in Section 4 in respect of entry and 
exit summary declaration, of simplified procedures and of diversion requests apply to the data elements referred to in Tables 1 to 7.
 
▼M29  
Note 2. Customs declaration used as an entry summary declaration  
2.1. Where a customs declaration, as referred to in Article 62(1) of the 
Code, is used as a summary declaration, in accordance with Article 36c(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure under Annex 37 
or Annex 37A, include the particulars set out in column ‘Entry 
summary declaration’ of Tables 1 to 4.
 ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 697
 
Where a customs declaration, as referred to in Article 76(1) of the 
Code, is used as a summary declaration, in accordance with 
Article 36c(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure in  ►
M33  Table 7 ◄, 
include the particulars set out in column ‘Entry summary declaration’ 
of Tables 1 to 4.  
2.2. When Article 14b(3) applies and where a customs declaration, as 
referred to in Article 62(1) of the Code, is used as a summary 
declaration, in accordance with Article 36c(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure under Annex 37 or Annex 37A, include the 
particulars set out in column ‘AEO Entry summary declaration’ of 
Table 5.
 
When Article 14b(3) applies and where a customs declaration, as 
referred to in Article 76(1) of the Code, is used as a summary declaration, in accordance with Article 36c(1) of the Code, that declaration must, in addition to the particulars required for the 
specific procedure in  ►
M33  Table 7 ◄, include the particulars 
set out in column ‘AEO Entry summary declaration’ of Table 5.  
Note 3. Customs declaration at export  
3.1. Where a customs declaration, as referred to in Article 62(1) of the 
Code, is required, in accordance with Article 182b of the Code, that declaration must, in addition to the particulars required for the specific 
procedure under Annex 37 or Annex 37A, include the particulars set 
out in column ‘Exit summary declaration’ of Tables 1 and 2.
 
Where a customs declaration, as referred to in Article 76(1) of the 
Code, is required, in accordance with Article 182b of the Code, that declaration must, in addition to the particulars required for the specific procedure in  ►
M33  Table 7 ◄, include the particulars 
set out in column ‘Exit summary declaration’ of Tables 1 and 2.  
3.2. When Article 14b(3) applies and where a customs declaration, as 
referred to in Article 62(1) of the Code, is required, in accordance 
with Article 182b of the Code, that declaration must, in addition to the particulars required for the specific procedure under Annex 37 or Annex 37A, include the particulars set out in column ‘AEO Exit 
summary declaration’ of Table 5.
 
When Article 14b (3) applies and where a customs declaration, as 
referred to in Article 76(1) of the Code, is required, in accordance 
with Article 182b of the Code, that declaration must, in addition to the particulars required for the specific procedure in  ►
M33  Table 7 ◄, 
include the particulars set out in column ‘AEO Exit summary 
declaration’ of Table 5.  
Note 4. Other specific circumstances in respect of exit and entry 
summary declarations and particular types of goods traffic. 
Note to Tables 2 to 4  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 698
 
4.1. The columns ‘Exit summary declaration — Express consignments’ 
and ‘Entry summary declaration — Express consignments’ of Table 2 cover the required data which shall be provided electronically to 
customs authorities for risk-analysis purposes prior to departure or 
arrival of express consignments. Postal services may choose to provide electronically the data contained in those columns of Table 2 to customs authorities for risk-analysis purposes prior to departure 
or arrival of postal consignments.
 
4.2. For the purposes of this Annex, an express consignment means an indi ­
vidual item carried via an integrated service of expedited/time-definite collection, transport, customs clearance and delivery of parcels whilst 
tracking the location of, and maintaining control over such items 
throughout the supply of the service.
 
4.3. For the purpose of this Annex, a postal consignment means an 
individual item of a maximum weight of 50 kg, conveyed via the postal system in accordance with the rules of the Universal Postal 
Union Convention, when the goods are carried by or on behalf of 
holders of rights and obligations under such rules.
 
▼M40  __________  
▼M29  
4.5. Tables 3 and 4 contain the information necessary for entry summary 
declarations in the context of road and rail modes of transport.  
4.6. Table 3 for road mode of transport applies also in case of 
multimodal transport, unless otherwise provided in Section 4.  
Note 5. Simplified procedures  
5.1. The declarations for simplified procedures referred to in Articles 254, 
260, 266, 268, 275, 280, 282, 285, 285a  ►M32 __________  ◄ 
and 289 contain the information detailed in  ►M33  Table 7 ◄. 
5.2. The reduced format for certain data elements provided for simplified 
procedures does not limit or influence the requirements set out in Annexes 37 and 38, notably in respect of the information to be 
provided in supplementary declarations.
 ▼M33  1993R2454 — EN — 05.12.2014 — 022.001 — 699
 
2. Requirements for entry and exit summary declarations  
2.1. Situation for air, sea, inland waterways and other modes of transport or situations not referred to under 
Tables 2 to 4 — Table 1  
Name Exit summary declaration 
(See note 3.1) Entry summary 
declaration 
(See note 2.1)  
Number of items Y Y 
Unique consignment reference number X/Y X/Y Transport document number X/Y X/Y 
Consignor X/Y X/Y 
Person lodging the summary declaration Y Y 
Consignee X/Y X/Y 
Carrier Z 
Notify party X/Y 
Identity and nationality of active means of transport crossing 
the border Z 
Conveyance reference number Z 
First place of arrival code Z 
Date and time of arrival at first place of arrival in Customs 
territory Z 
Country(ies) of routing codes Y Y
 
▼M33  
Mode of transport at the border Z 
▼M29  
Customs office of exit Y 
Location of goods Y 
Place of loading X/Y 
Place of unloading code X/Y 
Goods description X X 
Type of packages (code) X X Number of packages X X 
Shipping marks X/Y X/Y 
Equipment identification number, if containerised X/Y X/Y Goods item number X X 
Commodity code X X 
Gross mass (kg) X/Y X/Y 
UN Dangerous Goods code X X 
Seal number X/Y X/Y Transport charges method of payment code X/Y X/Y 
Declaration date Y Y 
Signature/Authentication Y Y 
Other specific circumstance indicator Y Y
 
▼M35  
Subsequent customs office(-s) of entry code Z ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 700
 
2.2. Express consignments — Table 2  
▼M29  
Name  ►M33  Exit 
summary 
declaration — 
Express 
consignments 
(See notes 3.1 and 
4.1 to 4.3) ◄ ►M40 ___ ◄ ►M33  Entry 
summary 
declaration — 
Express 
consignments 
(See notes 2.1 and 
4.1 to 4.3) ◄ 
Unique consignment reference number X/Y 
Transport document number X/Y Consignor X/Y X/Y X/Y Person lodging the summary declaration Y Y Y Consignee X/Y X/Y X/Y 
Carrier Z
 
▼M33  
Conveyance reference number Z 
Date and time of arrival at first place of arrival in 
customs territory Z 
▼M29  
Country(ies) of routing codes Y Y  
▼M33  
Mode of transport at the border Z 
▼M29  
Customs office of exit Y Y 
Location of goods Y Y Place of loading Y 
Place of unloading code X/Y 
Goods description X X X Equipment identification number, if containerised X/Y Goods item number X X X Commodity code X X X 
Gross mass (kg) X/Y X/Y X/Y 
UN Dangerous Goods Code X X Transport charges method of payment code X/Y X/Y X/Y Declaration date Y Y Y 
Signature/Authentication Y Y Y 
Other specific circumstance indicator Y Y Y
 
▼M35  
Subsequent customs office(-s) of entry code Z ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 701
 
2.3. Road mode of transport — Entry summary declaration information — Table 3  
Name Road — Entry summary 
declaration 
(See note 2.1)  
Number of items Y 
Unique consignment reference number X/Y 
Transport document number X/Y 
Consignor X/Y 
Person lodging the summary declaration Y Consignee X/Y 
Carrier Z 
Identity and nationality of active means of transport crossing the border Z 
First place of arrival code Z 
Date and time of arrival at first place of arrival in Customs territory Z Countries of routing codes Y
 
▼M33  
Mode of transport at the border Z 
▼M29  
Place of loading X/Y 
Place of unloading code X/Y Goods description X Type of packages code X 
Number of packages X 
Equipment identification number if containerised X/Y Goods item number X Commodity code X 
Gross mass (kg) X/Y Transport charges method of payment code X/Y 
UN Dangerous Goods Code X 
Seal number X/Y 
Declaration date Y 
Signature/Authentication Y Other specific circumstance indicator Y
 ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 702
 
2.4. Rail mode of transport — Entry summary declaration information — Table 4  
Name Rail — Entry summary 
declaration 
(See note 2.1)  
Number of items Y 
Unique consignment reference number X/Y 
Transport document number X/Y 
Consignor X/Y 
Person lodging the entry  summary declaration Y 
Consignee X/Y 
Carrier Z 
Identity and nationality of active means of transport crossing the border Z 
Conveyance reference number Z 
First place of arrival code Z Date and time of arrival at first place of arrival in Customs territory Z Countries of routing codes Y
 
▼M33  
Mode of transport at the border Z 
▼M29  
Place of loading X/Y 
Place of unloading code X/Y Goods description X 
Type of packages code X 
Number of packages X Equipment identification number, if containerised X/Y Goods item number X Commodity code X 
Gross mass (kg) X/Y 
Transport charges method of payment code X/Y 
UN Dangerous Goods Code X Seal number X/Y 
Declaration date Y 
Signature/Authentication Y Other specific circumstance indicator Y
 ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 703
 
2.5. Authorised economic operators — reduced data requirements for exit and entry summary declarations — 
Table 5  
Name Exit summary declaration 
(See note 3.2) Entry summary declaration 
(See note 2.2)  
Unique consignment reference number X/Y X/Y 
Transport document number X/Y X/Y 
Consignor X/Y X/Y 
Person lodging the summary declaration Y Y Consignee X/Y X/Y Carrier Z 
Notify party X/Y 
Identity and nationality of active means of transport 
crossing the border Z 
Conveyance reference number Z 
First place of arrival code Z 
Date and time of arrival at first place of arrival in Customs 
territory Z 
Country(ies) of routing codes Y Y
 
▼M33  
Mode of transport at the border Z 
▼M29  
Customs office of exit Y 
Place of loading X/Y 
Goods description X X 
Number of packages X X Equipment identification number, if containerised X/Y X/Y
 
▼M33  
Goods item number X X  
▼M29  
Commodity code X X 
Declaration date Y Y Signature/Authentication Y Y Other specific circumstance indicator Y Y
 
▼M35  
Subsequent customs office(-s) of entry code Z ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 704
 
2.6. Requirements for diversion requests — Table 6  
Name  
Mode of transport at the border Z 
Identification of means of transport crossing the border Z Date and time of arrival at first place of arrival in Customs territory Z Country code of the declared first office of entry Z Person requesting the diversion Z 
MRN X 
Goods item number X First place of arrival code Z Actual first place of arrival code Z
 ▼M33  1993R2454 — EN — 05.12.2014 — 022.001 — 705
 
3. Requirements for simplified procedures — ►M33  Table 7  ◄ 
Name
 
Local clearance export  
ðSee note 3 :1Þ 
Simplified declaration export  
ðSee note 3 :1Þ 
Incomplete declaration export  
ðSee note 3 :1Þ 
Local clearance import  
ðSee note 2 :1Þ 
Simplified declaration import  
ðSee note 2 :1Þ 
Incomplete declaration import  
ðSee note 2 :1Þ 
Declaration Y Y Y Y 
Number of items Y Y Y Y Unique consignment reference number X X X X X X Transport document number X/Y X/Y X/Y X/Y X/Y X/Y Consignor/exporter X/Y X/Y X/Y 
Consignee X/Y X/Y X/Y 
Declarant/representative Y Y Y Y Y Y Declarant/representative status code Y Y Y Y Y Y Currency code X X X Customs office of exit Y Y Y Customs office for supplementary declaration Y Goods description X X X X X X Type of packages (code) X X X X X X Number of packages X X X X X X Shipping marks X/Y X/Y X/Y X/Y X/Y X/Y Equipment identification number, if containerised X/Y X/Y X/Y Goods item number X X X X Commodity code X X X X X X Gross mass (kg) X X X Procedure X X X X X X Net mass (kg) X X X X X X Item amount X X X Reference number for simplified procedures X X Number of the authorisation X X X X Additional information X X X Declaration date Y Y Y Y Y Y Signature/Authentication Y Y Y Y Y Y
 ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 706
 
4. Data elements explanatory notes.  
▼M33  
MRN  
Diversion request: The Movement reference number is an alternative to 
the following two data elements:  
— Identification of the means of transport crossing the border,  
— Date and time of arrival at first place of arrival in customs territory.  
▼M29  
Declaration  
Enter the codes provided for in Annex 38 for SAD Box 1, 1st and 2nd 
subdivisions.  
Number of items  ( 1 ) 
Total number of items declared in the declaration or in the summary 
declaration.  
[Ref.: SAD Box 5]  
Unique consignment reference number  
Unique number assigned to goods, for entry, import, exit and export. 
WCO (ISO15459) codes or equivalent shall be used.  
Summary declarations: it is an alternative to the transport document 
number when the latter is not available.  
Simplified procedures: the information can be provided where available.  
This element provides a link to other useful sources of information.  
[Ref.: SAD Box 7]  
Transport document number  
▼M33  
Reference of the transport document that covers the transport of goods 
into or out of the customs territory. Where the person lodging the entry 
summary declaration is different from the carrier, the transport document 
number of the carrier shall also be provided.  
▼M29  
This includes the code for the type of transport document as provided for 
in Annex 38, followed by the identification number of the document concerned.
 
This element is an alternative to the unique consignment reference 
number [UCR] when the latter is not available. It provides a link to other useful sources of information.)
 
Exit ship and aircraft supplies summary declarations: invoice or loading 
list number.  
Entry road mode of transport summary declarations: this information 
shall be provided to the extent available and may include both references to TIR carnet and to CMR.
 
▼M40  __________  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 707  
( 1 ) Automatically generated by computer systems.
Consignor  
Party consigning goods as stipulated in the transport contract by the party 
ordering transport.  
Exit summary declarations:  
This information must be provided when it is different from the person 
lodging the summary declaration. This information takes the form of the 
consignor EORI number whenever that number is available to the person 
lodging the summary declaration. If the consignor EORI number is not 
available, the full name and address of the consignor shall be provided. Where the particulars required for an exit summary declaration are included in a customs declaration in accordance with Article 182b(3) of 
the Code and with Article 216 of this Regulation, this information 
corresponds to the ‘Consignor/Exporter’ of that customs declaration.
 
Where facilitations are granted in the framework of a third country traders’ 
partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which 
has been made available to the Union by the third country concerned. That 
number may be used whenever available to the person lodging the summary declaration.
 
The structure of the number is as follows:  
Field Content Field type Format Examples  
1 Identifier of the third country (ISO 
alpha 2 country code) Alphabetic 2 a2 US 
JP 
CH 
2 Unique identification number in a 
third country Alphanumeric up to 15 an..15 1234567890ABCDE 
AbCd9875F 
pt20130101aa  
Examples: ‘US1234567890ABCDE ’ for a consignor in the US (country 
code: US) whose unique identification number is 1234567890ABCDE. 
‘JPAbCd9875F’ for a consignor in Japan (country code: JP) whose 
unique identification number is AbCd9875F. ‘CHpt20130101aa’ for a 
consignor in Switzerland (country code: CH) whose unique identification number is pt20130101aa.
 
Identifier of the third country: the European Union’s alphabetical codes for 
countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the country codes laid down in accordance with Article 5(2) of Regulation (EC) No 471/2009 of the European Parliament and of the Council (
 1 ). 
When a consignor EORI number or a consignor third country unique identi ­
fication number is provid ed, his name and address shall not be provided.  
Entry summary declarations:  
This information takes the form of the consignor EORI number whenever 
that number is available to the person lodging the summary declaration. If 
the consignor EORI number is not available, the full name and address of 
the consignor shall be provided.  
Where facilitations are granted in the framework of a third country traders’ 
partnership programme which is recognised by the Union, this information 
may take the form of a third country unique identification number which 
has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration. The structure of that number corresponds to the 
structure as specified in the ‘Exit summary declarations’ part of this data 
element explanatory note.
 
When a consignor EORI number or a consignor third country unique identi ­
fication number is provid ed, his name and address shall not be provided.  ▼M51  1993R2454 — EN — 05.12.2014 — 022.001 — 708  
( 1 ) OJ L 152, 16.6.2009, p. 23.
 Consignor/exporter  ►M33 __________  ◄ 
Party who makes or on whose behalf the export declaration is made and 
who is the owner of the goods or has similar right of disposal over them at 
the time when the declaration is accepted.  
▼M33  
Enter the EORI number referred to in Article 1(16). Where the consignor/ 
exporter does not have an EORI number, the customs administration may 
assign him an ad hoc number for the declaration concerned.  
▼M29  
[Ref.: SAD Box 2]  
Person lodging the summary declaration  ►M33 __________  ◄ 
▼M51  
This information takes the form of the EORI number of the person lodging 
the summary declaration; his name and address shall not be provided.  
▼M29  
Entry summary declarations: one of the persons mentioned in Article 36b(3) 
and (4) of the Code.  
Exit summary declarations: 
party defined in Article 182d(3) of the Code. This information shall not be 
provided where, in accordance with Article 182a(1) of the Code, the goods 
are covered by a customs declaration.  
Note:  This information is necessary to identify the person responsible for 
presenting the declaration.  
▼M51  
Person requesting the diversion  
Diversion request: the person making the request for a diversion at entry. 
This information takes the form of the EORI number of the person 
requesting the diversion; his name and address shall not be provided.  
Consignee  
Party to whom goods are actually consigned.  
Exit summary declarations: In cases referred to in Article 789, this 
information in the form of the full name and address of the consignee 
shall be provided where available. Where the goods are carried under a 
negotiable bill of lading that is ‘to order blank endorsed’, the consignee is unknown, his particulars shall be replaced by the following code in Box 44 of an export declaration:
 
Legal basis Subject Box Code  
Annex 30a Situations where negotiable bills of lading that are ‘to order 
blank endorsed’ are concerned, in the case of exit summary 
declarations, where the consignee particulars are unknown. 44 30600  
It takes the form of the consignee EORI number whenever that number is 
available to the person lodging the summary declaration. If the consignee 
EORI number is not available, the full name and address of the consignee shall be provided.
 
Where facilitations are granted in the framework of a third country traders’ 
partnership programme which is recognised by the Union, this information 
may take the form of a third country unique identification number which 
has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration. The structure of that number corresponds to the 
structure as specified in ‘Exit summary declarations’ part of the data 
element explanatory note entitled ‘Consignor’.
 ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 709
 
Where a consignee EORI number or a consignee third country unique 
identification number is provided, his name and address shall not be 
provided.  
Entry summary declarations: This information must be provided when 
different from the person lodging the summary declaration. Where the goods are carried under a negotiable bill of lading that is ‘to order 
blank endorsed’, the consignee is unknown and his particulars shall be 
replaced by the following code 10600:
 
Legal basis Subject Code  
Annex 30a Situations where negotiable bills of lading that are ‘to order 
blank endorsed’ are concerned, in the case of entry summary declarations, where the consignee particulars are unknown 10600
 
Where this information must be provided, it takes the form of the 
consignee EORI number whenever that number is available to the 
person lodging the summary declaration. If the consignee EORI number is not available, the full name and address of the consignee shall be provided.
 
Where facilitations are granted in the framework of a third country traders’ 
partnership programme which is recognised by the Union, this information 
may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the 
summary declaration. The structure of that number corresponds to the 
structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.
 
Where a consignee EORI number or a consignee third country unique 
identification number is provided, his name and address shall not be 
provided.  
▼M29  
Declarant/representative  ►M33 __________  ◄ 
To be required if different from the consignor/exporter at export/the 
consignee at import.  
▼M33  
This information takes the form of the declarant/representative EORI 
number.  
▼M29  
[Ref.: SAD Box 14]  
Declarant/representative status code  
Code representing the declarant or the status of the representative. The codes 
to be used are those provided for in Annex 38 for Box 14 of the SAD.  
▼M51  
Carrier  
This information shall not be provided where it is identical with the person 
lodging the entry summary declaration except where facilitations are 
granted in the framework of a third country traders’ partnership programme which is recognised by the Union. In this case, this information may be provided and will take the form of a third country 
unique identification number which has been made available to the Union 
by the third country concerned. The structure of that number corresponds to the structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.
 
Where this information is different from the person lodging the entry 
summary declaration, this information takes the form of the full name 
and address of the carrier.  ▼M51  1993R2454 — EN — 05.12.2014 — 022.001 — 710
 
It takes the form of the carrier EORI number or a carrier third country 
unique identification number:  
— whenever available to the person lodging the summary declaration, 
and/or  
— where sea, inland waterway or air transport is concerned.  
It takes the form of the carrier EORI number, if the carrier is connected to 
the customs system and he wishes to receive any of notifications laid down in Article 183(6) and (8) or in Article 184d(2).
 
Where a carrier EORI number or a carrier third country unique identifi ­
cation number is provided, his name and address shall not be provided.  
▼M40  
Notify party  
▼M51  
Party to be notified at entry of the arrival of the goods. This information 
needs to be provided where applicable. It takes the form of the notify party EORI number whenever this number is available to the person lodging the summary declaration. If the notify party EORI number is not available, the 
full name and address of the notify party shall be provided.
 
Where facilitations are granted in the framework of a third country traders’ 
partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That 
number may be used whenever available to the person lodging the 
summary declaration. The structure of that number corresponds to the structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.
 
Where the notify party EORI number or the notify party third country 
unique identification number is provided, his name and address shall not 
be provided.  
▼M40  
Entry summary declaration: where the goods are carried under a negotiable 
bill of lading that is ‘to order blank endorsed’, in which case the consignee 
is not mentioned and code 10600 is entered, the notify party shall always 
be provided.  
Exit summary declaration: where the goods are carried under a negotiable 
bill of lading that is ‘to order blank endorsed’, in which case the consignee is not mentioned, the particulars of notify party shall always be provided in 
the field for ‘consignee’ instead of the ‘consignee’ particulars. When an 
export declaration contains the particulars for the exit summary declar ­
ation, code 30600 is entered in Box 44 of the export declaration concerned.
 
▼M29  
Identity and nationality of active means of transport crossing the border  
▼M33  
Identity and nationality of active means of transport crossing the border of 
the customs territory of the Community. The definitions provided for in Annex 37 for SAD box 18 shall be used for identity. Where sea and inland waterways transport is concerned, the IMO ship identification number or 
unique European Vessel Identification Number (ENI) shall be declared. 
Where air transport is concerned, no information should be provided.
 ▼M51  1993R2454 — EN — 05.12.2014 — 022.001 — 711
 
The codes provided for in Annex 38 for SAD box 21 shall be used for 
nationality where this information is not yet included in the identity.  
▼M29  
Rail mode of transport: the wagon number shall be provided.  
▼M33  
Identification of means of transport crossing the border  
Diversion request: This information shall take the form of the IMO ship 
identification number, the ENI code or the IATA flight number for sea, inland waterways or air transport respectively.
 
For air transport, in situations where the operator of the aircraft transports 
goods under a code-share arrangement with partners, the code-share 
partners' flight numbers shall be used.  
▼M29  
Conveyance reference number  ( 1 ) 
▼M33  
Identification of the journey of the means of transport, for example voyage 
number, flight number, trip number, if applicable.  
For air transport, in situations where the operator of the aircraft transports 
goods under a code-share arrangement with partners, the code-share 
partners' flight numbers shall be used.  
▼M29  
Rail mode of transport: the train number shall be provided. This data element 
shall be provided in case of multimodal transport, where applicable.  
First place of arrival code  
Identification of the first arrival location in the Customs territory. This 
would be a port for sea, airport for air and border post for land crossing.  
The code shall adhere to the following pattern: UN/LOCODE 
(an..5) + national code (an..6).  
Road and rail modes of transport: the code shall follow the pattern provided 
for customs offices in Annex 38.  
▼M33  
Diversion request: the code of the declared customs office of first entry 
must be provided.  
Actual first place of arrival code  
Diversion request: the code of the actual customs office of first entry must 
be provided.  
Country code of the declared first office of entry  
Diversion request: Codes provided for in Annex 38 for SAD box 2 shall 
be used.  
▼M29  
Date and time of arrival at first place of arrival in Customs territory  
Date and time/scheduled date and time of arrival of means of transport at 
(for air) first airport, (land) arrival at first border post and (sea) arrival at first port, code. n12 (CCYYMMDDHHMM) shall be used. Local time of 
first place of arrival shall be provided.
 ▼M33  1993R2454 — EN — 05.12.2014 — 022.001 — 712  
( 1 ) Information to be produced where appropriate.
 Diversion request: This information shall be limited to the date; code 
n8 (CCYYMMDD) shall be used.  
▼M29  
Country(ies) of routing codes  
Identification in a chronological order of the countries through which goods are 
routed between the country of original departure and final destination. This comprises the countries of original departure and of final destination of the 
goods. Codes provided for in Annex 38 for SAD Box 2 shall be used. This 
information is to be provided to the extent known.
 
▼M33  
Exit express consignments summary declarations — postal consignments: 
only the country of final destination of the goods shall be provided.  
Entry express consignments summary declarations — postal consignments: 
only the country of original departure of the goods shall be provided.  
▼M29  
Currency code  
Code provided for in Annex 38 for SAD Box 22 for the currency in which 
the commercial invoice was drawn up.  
This information is used in conjunction with ‘Item amount’ where it is 
necessary for the calculation of import duties.  
Member States may waive this requirement for simplified declarations and 
local clearance procedures at import where the conditions prescribed in the authorisations associated with these procedures allow them to defer the 
collection of this data element in the supplementary declaration. 
[Ref.: SAD Boxes 22 and 44]
 
▼M33  
Mode of transport at the border  
Entry summary declaration: Mode of transport corresponding to the active 
means of transport in which the goods are expected to enter the customs territory of the Community. In the case of combined transportation, the rules set out in Annex 37 explanatory note for box 21 shall apply.
 
Where air cargo is transported on modes of transport other than air, the 
other mode of transport shall be declared.  
Codes 1, 2, 3, 4, 7, 8 or 9 as provided for in Annex 38 for SAD box 25 
shall be used.  
[Ref.: SAD box 25].  
▼M29  
Customs office of exit  
▼M35  
Code provided for in Annex 38 for SAD box 29 for the intended customs 
office of exit.  
▼M33  
Exit express consignments summary declarations  — postal consignments: 
this element does not need to be provided where it can be deduced auto ­
matically and unambiguously from other data elements provided by the 
trader.  
▼M29  
Customs office for supplementary declaration  
Export incomplete declarations: this element may only be used in cases 
referred to under Article 281(3).  
Location of goods  ( 1 ) 
Precise location where the goods may be examined.  ▼M33  1993R2454 — EN — 05.12.2014 — 022.001 — 713  
( 1 ) Information to be produced where appropriate.
 [Ref.: SAD Box 30]  
Place of loading  ( 1 ) 
Name of a seaport, airport, freight terminal, rail station or other place at 
which goods are loaded onto the means of transport being used for their carriage, including the country where it is located.
 
▼M33  
Entry express consignments summary declarations — postal consignments: 
this element does not need to be provided where it can be deduced auto ­
matically and unambiguously from other data elements provided by the 
trader  
▼M29  
Road and rail modes of transport: this can be the place where goods were 
taken over according to the transport contract or the TIR customs office of 
departure.  
Place of unloading  ( 1 ) 
Name of the seaport, airport, freight terminal, rail station or other place at 
which the goods are unloaded from the means of transport having been 
used for their carriage, including the country where it is located.  
Road and rail modes of transport: where the code is not available, the 
name of the place shall be provided, with the maximum level of precision 
available.  
Note:  This element provides useful information for procedure management.  
Goods description  
Summary declarations: it is a plain language description that is precise 
enough for Customs services to be able to identify the goods. General terms (i.e. ‘consolidated’, ‘general cargo’ or ‘parts’) cannot be accepted. 
A list of such general terms will be published by the Commission. It is not 
necessary to provide this information where the Commodity code is provided.
 
Simplified procedures: it is a description for tariff purposes.  
[Ref.: SAD Box 31]  
Type of packages (code)  
Code specifying the type of package as provided for in Annex 38 for SAD 
Box 31 (UN/ECE Recommendation 21 Annex VI)  
Number of packages  
Number of individual items packaged in such a way that they cannot be 
divided without first undoing the packing, or number of pieces, if 
unpackaged. This information shall not be provided where goods are in bulk.
 
[Ref.: SAD Box 31]  
Shipping marks  
Free form description of the marks and numbers on transport units or 
packages.  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 714  
( 1 ) Coded version, where available.
 This information shall only be provided for packaged goods where appli ­
cable. Where goods are containerised, the container number can replace the 
shipping marks, which can however be provided by the trader where available. A UCR or the references in the transport document that allows for the unambiguous identification of all packages in the 
consignment may replace the shipping marks.
 
Note:  This element helps to identify consignments.  
[Ref.: SAD Box 31]  
Equipment identification number, if containerised  
Marks (letters and/or numbers) which identify the container.  
[Ref.: SAD Box 31]  
Goods item number  ( 1 ) 
▼M33  
Number of the item in relation to the total number of items contained in 
the declaration, the summary declaration or the diversion request.  
Diversion request: where the MRN is provided and the diversion request 
does not concern all items of goods of an entry summary declaration, the person requesting the diversion shall provide the relevant item numbers attributed to the goods in the original entry summary declaration.
 
▼M29  
To be used only where there is more than one item of goods.  
Note:  This element, which is automatically generated by computer 
systems, helps to identify the item of goods concerned within the declar ­
ation.  
[Ref.: SAD Box 32]  
Commodity code  
Code number corresponding to the item in question;  
Entry summary declarations: first four digits of the CN code; It is not 
necessary to provide this information where the goods description is provided.
 
Import simplified procedures: 10-digit TARIC code. Traders may 
supplement this information, where appropriate, with additional TARIC codes. Member States may waive this requirement for simplified declar ­
ations and local clearance procedures at import where the conditions 
prescribed in the authorisations associated with these procedures allow them to defer the collection of this data element in the supplementary declaration.
 
Exit summary declarations: first four digits of the CN code. It is not 
necessary to provide this information where the goods description is 
provided.  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 715  
( 1 ) Automatically generated by computer systems.
 __________  
▼M29  
Export simplified procedures: 8-digit CN code. Traders may complement 
this information, where appropriate, with additional TARIC codes. 
Member States may waive this requirement for simplified declarations 
and local clearance procedures at export where the conditions prescribed in the authorisations associated with these procedures allow them to defer the collection of this data element in the supplementary declaration.
 
[Ref.: SAD Box 33]  
Gross mass (kg)  
Weight (mass) of goods including packaging but excluding the carrier's 
equipment for the declaration.  
Where possible, the trader can provide that weight at declaration item 
level.  
Import simplified procedures: this information shall be provided only 
where it is necessary for the calculation of import duties.  
Member States may waive this requirement for simplified declarations and 
local clearance procedure at import where the conditions prescribed in the authorisations associated with these procedures allow them to defer the 
collection of this data element in the supplementary declaration.
 
[Ref.: SAD Box 35]  
Procedure  
Procedure code as provided for in Annex 38 for SAD Box 37, 1st and 2nd 
subdivisions.  
Member States may waive the obligation to provide the codes as defined 
in Annex 38 for Box 37, 2nd subdivision of the SAD for simplified declarations and local clearance procedures at import and export where 
the conditions prescribed in the authorisations associated with these 
procedures allow them to defer the collection of this data element in the supplementary declaration.
 
Net mass (kg)  
Weight (mass) of the goods themselves without any packing.  
Member States may waive this requirement for simplified declarations and 
local clearance procedures at import and export where the conditions 
prescribed in the authorisations associated with these procedures allow 
them to defer the collection of this data element in the supplementary declaration.
 
[Ref.: SAD Box 38]  ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 716
 
Item amount  
Price of the goods for the declaration item concerned. This information is 
used in conjunction with ‘Currency code’ where it is necessary for the 
calculation of import duties.  
Member States may waive this requirement for simplified declarations and 
local clearance procedures at import where the conditions prescribed in the 
authorisations associated with these procedures allow them to defer the 
collection of this data element in the supplementary declaration.  
[Ref.: SAD Box 42]  
Reference number for simplified procedures  
It is the reference number of entry into the records for the procedures 
described in Articles 266 and 285a. Member States may waive this 
requirement where other satisfactory consignments tracing systems are in 
place.  
Additional information  
Enter code 10100 where Article 2 paragraph 1 of Regulation (EC) 
No 1147/2002 (  1 ) applies (goods imported with airworthiness certificates).  
[Ref.: SAD Box 44]  
Number of the authorisation  
Number of the authorisation for simplified procedures. Member States may 
waive this requirement where they are satisfied that their computer systems are able to derive this information without ambiguity from other elements 
of the declaration, such as the trader identification.
 
UN Dangerous Goods code  
The United Nations Dangerous Goods Identifier (UNDG) is the unique 
serial number (n4) assigned within the United Nations to substances and articles contained in a list of the dangerous goods most commonly carried.
 
This element shall only be provided where it is relevant.  
Seal number  ( 2 ) 
The identification numbers of the seals affixed to the transport equipment, 
where applicable.  
Transport charges method of payment code  
The following codes shall be used:  
A Payment in cash  
B Payment by credit card  
C Payment by cheque  
D Other (e.g. direct debit to cash account)  
H Electronic credit transfer  
Y Account holder with carrier  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 717  
( 1 ) OJ L 170, 29.6.2002 p. 8. 
( 2 ) Information to be produced where appropriate.
 Z Not pre-paid  
This information is to be provided only where available.  
Declaration date  ( 1 ) 
Date at which the respective declarations were issued and when appro ­
priate, signed or otherwise authenticated.  
For local clearance procedures pursuant to Articles 266 and 285a, this is 
the date of entry into the records.  
[Ref.: SAD Box 54]  
Signature/Authentication  ( 1 ) 
[Ref.: SAD Box 54]  
Other specific circumstance indicator  
Coded element that indicates the special circumstance the benefit of which 
is claimed by the trader concerned.  
A Postal and express consignments  
B Ship and aircraft supplies  
C Road mode of transport  
D Rail mode of transport  
E Authorised economic operators  
This element needs to be provided only where the benefit of a special 
circumstance other than those referred to under Table 1 is requested by the 
person lodging the summary declaration.  
This element does not need to be provided where it can be deduced 
automatically and unambiguously from other data elements provided by the trader.
 
▼M35  
Subsequent customs office(-s) of entry code  
Identification of the subsequent customs offices of entry in the customs 
territory of the Community.  
This code needs to be provided when the code for the mode of transport at 
the border is 1, 4 or 8.  
The code shall adhere to the pattern provided in Annex 38 for SAD Box 29 
for the customs office of entry.  ▼M29  1993R2454 — EN — 05.12.2014 — 022.001 — 718  
( 1 ) Automatically generated by computer systems.
 ANNEX 31  ( 1 ) 
MODEL OF SINGLE ADMINISTRATIVE DOCUMENT  
(eight-copy set)  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 719  
( 1 ) The technical provisions in respect of the forms and notably their size and colours are detailed in Article 215.
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 720
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 721
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 722
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 723
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 724
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 725
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 726
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 727
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 728
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 729
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 730
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 731
 
ANNEX 32  ( 1 ) 
MODEL OF SINGLE ADMINISTRATIVE DOCUMENT FOR PRINTING BY 
COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE 
FOUR-COPY SETS  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 732  
( 1 ) The technical provisions in respect of the forms and notably their size and colours are detailed in Article 215.
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 733
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 734
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 735
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 736
 
► (1) M30 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 737
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 738
 
ANNEX 33  ( 1 ) 
MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM  
(eight-copy set)  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 739  
( 1 ) The technical provisions in respect of the forms and notably their size and colours are detailed in Article 215.
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 740
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 741
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 742
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 743
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 744
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 745
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 746
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 747
 
ANNEX 34  ( 1 ) 
MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM FOR 
PRINTING BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO 
SUCCESSIVE FOUR-COPY SETS  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 748  
( 1 ) The technical provisions in respect of the forms and notably their size and colours are detailed in Article 215.
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 749
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 750
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 751
 
▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 752
 
ANNEX 35  
INDICATION OF THE COPIES OF THE FORMS SHOWN IN ANNEXES 31 AND 33 ON WHICH 
PARTICULARS SHOULD APPEAR BY A SELF-COPYING PROCESS  
(Counting copy 1)  
Box number Copies Box number Copies  
I. BOXES FOR OPERATORS 
1 1 to 8 except middle subdivision: 
1 to 3 
2 1 to 5 (  1 ) 
3 1 to 8 4 1 to 8 5 1 to 8 
6 1 to 8 
7 1 to 3 8 1 to 5 (
 1 ) 
9 1 to 3 
10 1 to 3 
11 1 to 3 12 — 13 1 to 3 
14 1 to 4 
15 1 to 8 
15a 1 to 3 
15b 1 to 3 
16 1, 2, 3, 6, 7 and 8 
17 1 to 8 
17a 1 to 3 
17b 1 to 3 
18 1 to 5 (
 1 ) 
19 1 to 5 (  1 ) 
20 1 to 3 21 1 to 5 (
 1 ) 
22 1 to 3 
23 1 to 3 24 1 to 3 25 1 to 5 (
 1 ) 
26 1 to 3 27 1 to 5 (  1 ) 
28 1 to 3 29 1 to 3 
30 1 to 3 
31 1 to 8 32 1 to 8 33 first subdivision on the left: 1 to 8 
remainder: 1 to 3 
34a 1 to 3 
34b 1 to 3 
35 1 to 8 36 — 37 1 to 3 38 1 to 8 39 1 to 3 40 1 to 5 (
 1 ) 
41 1 to 3 42 — 
43 — 
44 1 to 5 (
 1 ) 
45 — 46 1 to 3 47 1 to 3 48 1 to 3 49 1 to 3 50 1 to 8 51 1 to 8 52 1 to 8 53 1 to 8 
54 1 to 4 
55 — 56 — 
II. ADMINISTRATIVE BOXES 
A 1 to 4 (
 2 ) 
B 1 to 3 C 1 to 8 (  2 ) 
D 1 to 4  
►M19  ( 1 ) Under no circumstances may users be required to complete these boxes on copy No 5 for the purposes of transit. ◄ 
( 2 ) The Member State of dispatch can choose whether these particulars appear on the copies specified.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 753
 
ANNEX 36  
INDICATION OF THE COPIES OF THE FORMS SHOWN IN ANNEXES 32 AND 34 ON WHICH 
PARTICULARS SHOULD APPEAR BY A SELF-COPYING PROCESS  
(Counting copy 1/6)  
Box number Copies Box number Copies  
I. BOXES FOR OPERATORS 
1 1 to 4 except middle subdivision: 
1 to 3 
2 1 to 4 
3 1 to 4 
4 1 to 4 5 1 to 4 6 1 to 4 7 1 to 3 8 1 to 4 9 1 to 3 
10 1 to 3 
11 1 to 3 
12 1 to 3 13 1 to 3 14 1 to 4 15 1 to 4 
15a 1 to 3 
15b 1 to 3 
16 1 to 3 
17 1 to 4 
17a 1 to 3 
17b 1 to 3 
18 1 to 4 19 1 to 4 20 1 to 3 21 1 to 4 22 1 to 3 
23 1 to 3 
24 1 to 3 25 1 to 4 26 1 to 3 27 1 to 4 
28 1 to 3 29 1 to 3 30 1 to 3 31 1 to 4 32 1 to 4 
33 first subdivision on the left: 1 to 4 
remainder: 1 to 3 
34a 1 to 3 
34b 1 to 3 
35 1 to 4 36 1 to 3 
37 1 to 3 
38 1 to 4 39 1 to 3 40 1 to 4 41 1 to 3 42 1 to 3 43 1 to 3 44 1 to 4 45 1 to 3 46 1 to 3 47 1 to 3 
48 1 to 3 
49 1 to 3 50 1 to 4 51 1 to 4 52 1 to 4 53 1 to 4 54 1 to 4 55 — 56 — 
II. ADMINISTRATIVE BOXES 
A 1 to 4 (
 1 ) 
B 1 to 3 C 1 to 4 
D/J 1 to 4  
( 1 ) The Member State of dispatch can choose whether these particulars appear on the copies specified.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 754
 
ANNEX 37  
SINGLE ADMINISTRATIVE DOCUMENT EXPLANATORY NOTES  ( 1 ) 
TITLE I  
GENERAL REMARKS  
A. GENERAL DESCRIPTION  
The forms and continuation forms are to be used:  
(a) where Community legislation refers to a declaration for placing goods 
under a customs procedure or for re-exportation;  
(b) as necessary during the transitional period provided for in an act of 
accession to the Community, in trade between the Community as 
constituted prior to that accession and the new Member States, and between the latter, in respect of goods for which customs duties and 
charges having equivalent effect have not yet been fully eliminated or 
which remain subject to other measures provided for in the act of accession;
 
▼M32  
(c) where Community rules specifically provide for their use, in particular 
within the framework of the Community transit procedure for the 
transit declaration for travellers and for the fallback procedure.  
▼M24  
The forms and continuation forms used for this purpose comprise the 
copies needed to complete the formalities relating to one or more customs procedures, taken from a set of eight copies:
 
— copy 1 is kept by the authorities of the Member State in which 
export (dispatch) or Community transit formalities are completed,  
— copy 2 is used for statistical purposes by the Member State of 
export. This copy can be used as well for statistical purposes by 
the Member State of dispatch in cases of trade between parts of the customs territory of the Community with a different fiscal regime,
 
— copy 3 is returned to the exporter after being stamped by the 
customs authority,  
— copy 4 is kept by the office of destination upon completion of the 
Community transit operation or as the document providing 
evidence of Community status of the goods,  
— copy 5 is the return copy for the Community transit procedure,  
— copy 6 is kept by the authorities of the Member State in which 
import formalities are completed,  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 755  
( 1 ) The term ‘EFTA’ in this Annex refers not only to the EFTA countries but to the other 
non-Community contracting parties to the Conventions on a common transit procedure 
and on the simplification of formalities in trade in goods.
 — copy 7 is used for statistical purposes by the Member State of 
import. This copy can be used as well for statistical purposes by 
the Member State of import in cases of trade between parts of the customs territory of the Community with a different fiscal regime,
 
— copy 8 is returned to the consignee.  
Various combinations are therefore possible, such as:  
— export, outward processing or re-export: copies 1, 2 and 3,  
— Community transit: copies 1, 4 and 5,  
— customs procedures at import: copies 6, 7 and 8.  
In addition, there are circumstances in which the Community status of 
the goods in question has to be proved at destination. In such cases copy 4 should be used as a T2L document.
 
Operators may, if they wish, use privately printed subsets combining 
the appropriate copies, provided that they conform to the official 
specimen.  
Each subset must be designed in such a way that where boxes must 
contain identical information in the two Member States involved, such information can be entered directly by the exporter or the principal on copy 1 and will then appear, by means of chemical treatment of the 
paper, on all the copies. Where, however, for any reason (in particular 
where the content of the information differs according to the stage of the operation involved) the information is not to be transmitted from one Member State to another, the desensitisation of the self-copying 
paper must confine reproduction to the copies concerned.
 
Where declarations are to be processed by computer, use may be made 
of subsets taken from sets in which each copy has a dual function: 1/6, 
2/7, 3/8, 4/5.  
In this case, in each subset, the numbers of the copies being used must 
be shown by striking through the numbers, in the margin of the form, referring to the copies not being used.
 
Every such subset must be designed so that the particulars which have 
to appear on each copy will be reproduced by means of chemical 
treatment of the paper.  
When, pursuant to Article 205(3) of this Regulation, declarations for 
placing goods under a customs procedure, for re-export, or documents 
certifying the Community status of goods not being moved under the internal Community transit procedure are drawn up on plain paper by means of official or private-sector data-processing systems, the format 
of the said declarations or documents must comply with all the 
conditions laid down by the Code or this Regulation, including those relating to the back of the form (in respect of copies used under the Community transit procedure), except:
 
— the colour used for printing,  
— the use of italic characters,  
— the printing of a background for the Community transit boxes.  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 756
Where a transit declaration is processed at an office of departure by a 
computerised system, one copy of the declaration must be lodged at that 
office.  
B. PARTICULARS REQUIRED  
The forms contain a number of boxes only some of which will be used, 
depending on the customs procedure(s) in question.  
Without prejudice to the application of simplified procedures, the boxes 
which may be completed for each procedure are set out in the following table. The specific provisions concerning each box as they are described in Title II apply without prejudice to the status of the boxes as defined in the table.
 
Note that the status listed below have no bearing on the fact that certain 
particulars are collected only where circumstances warrant it. For example, the supplementary units in box 41 (status ‘A’) will only be collected where required by the TARIC.
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 757
 1993R2454 — EN — 05.12.2014 — 022.001 — 758
 ▼M24  
Box Nos A B C D E F G H I J K  
1(1) A A A A A A A A A  
1(2) A A A A A A A A A  
1(3) A A  
2 B [1] A B B B B  ►C12 B ◄ B B  
2 (No)  A A A A A B A B B  
3 A [2][3] A [2][3] A [2][3] A [2][3] A [2][3] A [2][3] A [2][3] A [2][3] A [2][3] A [2][3] A [2][3]  
4 B B B A [4] A B B  
5 A A A A A A A A A A A  
6 B B B B B [4] B B  
7 C C C C C A [5] C C C C  
8 B B B B B A [6] B B B B  
8 (No)  B B B B B B A A A A  
12 B B  
14 B B B B B B B B B B  
14 (No)  A A A A A A A A A A  
15 A [2]  
15a B B B B B A [5] A A B B  
17 A [2]  
17a A A A B A A [5] B B B B
 1993R2454 — EN — 05.12.2014 — 022.001 — 759
 ▼M24  
Box Nos A B C D E F G H I J K  
17b B B B B  
18 (Identity)  B [1][7] B [7] B [7] A [7]  ►M26  [24] ◄ B [7] B [7]  
18 (Nationality)  A [8]  ►M26  [24] ◄ 
19 A [9] A [9] A [9] A [9] A [9] B [4] A [9] A [9] A [9] A [9]  
20 B [10] B [10] B [10] B [10] B [10] B [10]  
21 (Identity)  A [1] B [8]  
21 (Nationality)  A [8] A [8] A [8] A [8] A [8] A [8]  
22 (Currency)  B B B A A B  
22 (Amount)  B B B C C C  
23 B [11] B [11] B [11] B [11] B [11]  
24 B B B B B  
25 A B A B A B A A B B  
26 A [12] B 12] A [12] B [12] A [12] B [12] A [13] A [13] B [13] B [13]  
27 B 
29 B B B B B B B B B  
30 B B [1] B B B B [14] B B B B
 1993R2454 — EN — 05.12.2014 — 022.001 — 760
 ▼M24  
Box Nos A B C D E F G H I J K  
31 A A A A A A A A A A A  
32 A [3] A [3] A [3] A [3] A [3] A [3] A [3] A [3] A [3] A [3] A [3]  
33(1)  A A A A [15] A A[16] A[17] A A B A  
33(2)  A A B A  
33(3)  A A A A B A  
33(4)  A A A A B A  
33(5)  B B B B B B B B B  
34a C [1] A C C C A A A A  
34b B B B  
35 B A B A B A A B B A A  
36 A A [17]  
37(1)  A A A A A A A A A  
37(2)  A A A A A A A A A  
38 A A A A A A [17] A[17] A [18] A A A  
39 B [19] B  
40 A A A A A A A A A A A  
41 A A A A A A A A A  
42 A A A  
43 B B B
 1993R2454 — EN — 05.12.2014 — 022.001 — 761
 ▼M24  
Box Nos A B C D E F G H I J K  
44 A A A A A A [4] A A A A A  
45 B B B  
46 A B A B A A A B B  
47 (Type)  BC [20] BC [20] BC [20] A [18][21] [22] A [18] [21][22] A [18] [21] [22]  
47 (Tax base)  B B B B A [18][21][22] A [18] [21][22] B A [18] [21] [22]  
47 (Rate)  BC [20] BC [20] BC [20] BC [18][20][22] BC [20]  
47 (Amount)  BC [20] BC [20] BC [20] BC [18][20][22] BC [20]  
47 (Total)  BC [20] BC [20] BC [20] BC [18][20][22] BC [20]  
47 (MP)  B B B B [18][22] B  
48 B B B B B  
49 B [23] A B [23] A B [23] B [23] B [23] A A  
50 C C C A  
51 A [4]  
52 A 
53 A 
54 A A A A A A A A A A
 1993R2454 — EN — 05.12.2014 — 022.001 — 762
 ▼M24  
Box Nos A B C D E F G H I J K  
55 A 
56 A 
Legend  
Column headings Codes used for box 37, 1st subdivision  
A: Export/Dispatch 10, 11, 23  
▼M35  
B: Customs warehousing procedure in order to obtain payment of special export refunds prior to exportation or 
manufacturing under customs supervision and under customs control prior to exportation and payment of export 
refunds 76, 77  
▼M24  
C: Re-export after a customs procedure with economic impact other than the customs warehousing procedure 
(inward processing, temporary importation, processing under customs control) 31 
D: Re-export after customs warehousing 31 
E: Outward processing 21, 22 
F: Transit G: Community status of goods H: Release for free circulation 01, 02, 07, 40 41, 42, 43, 45, 48, 49, 61, 63, 68 
I: Placing under a customs procedure with economic impact other than the outward processing and customs 
warehousing procedures (inward processing (suspension system), temporary importation, processing under 
customs control) 51, 53, 54, 91, 92 
J: Placing in type A, B, C, E and F customs warehouses (
 1 ) 71, 78 
K: Placing in a type D customs warehouse (  2 ) ( 3 ) 71, 78  
_____________ 
( 1 ) Column J also covers the entry of goods into free zones subject to type II controls. 
( 2 ) This column is also relevant for the cases referred to in Article 525(3). 
( 3 ) Column K also covers the entry of goods into free zones subject to type II controls.
 1993R2454 — EN — 05.12.2014 — 022.001 — 763
 ▼M24  
Symbols in the cells  
A: Mandatory: Particulars required by every Member State  
B: Optional for the Member States: Particulars which Member States may decide to waive  
C: Optional for operators: Particulars which operators may decide to supply but which cannot be demanded by the Member States  
Notes  
[1] This box is mandatory for agricultural products with export refunds.  
[2] This particular may only be required for non-computerised procedures.  
[3] When the declaration covers only one item of goods, the Member States may provide for this box to be left empty, the figure  ‘1’ having been entered in box 5.  
[4] This box is mandatory for the NCTS in the manner provided for in Annex 37a.  
[5] This particular may only be required for computerised procedures.  
[6] This box is optional for the Member States where the consignee is not established in the Community nor in an EFTA country.  
[7] Not for use in the case of postal consignments or carriage by fixed transport installations.  
[8] Not for use in the case of postal consignments or carriage by fixed transport installations or rail.  
[9] This particular may be required for non-computerised procedures. In the case of computerised procedures, Member States need  not collect this particular if they can deduce it from information 
elsewhere in the declaration and so transmit it to the Commission in compliance with the provisions on the collection of extern al trade statistics.  
[10] Member States may only require completion of the third subdivision where the customs administration is calculating customs  value on behalf of the economic operator.  
[11] Member States may only require this information in cases in which the rules on the monthly fixing of exchange rates laid d own in Title V, Chapter 6 do not apply.  
[12] This box must not be completed when export formalities are carried out at the point of exit from the Community.  
[13] This box must not be completed where the import formalities are carried out at the point of entry into the Community.  
[14] This box may be used in the NCTS in the manner provided for in Annex 37a.
1993R2454 — EN — 05.12.2014 — 022.001 — 764
 ▼M24  
[15] Mandatory in the case of re-exportation following a type D warehouse procedure.  
[16] This subdivision must be completed where:  
— the transit declaration is made by the same person at the same time as, or following, a customs declaration which includes a commodity code, or  
— where a transit declaration covers goods on the list in Annex 44c, or  
— where Community legislation so provides.  
[17] For completion only where Community legislation so provides.  
[18] This information is not required for goods eligible for relief from import duties, unless the customs authorities consider  it necessary for the application of the provisions governing the release for 
free circulation of the goods concerned.  
[19] Member States may waive this obligation if their systems allow them to deduce this information automatically and unambiguo usly from information elsewhere in the declaration.  
[20] This information is not to be provided when customs administrations calculate duties on behalf of operators on the basis o f information elsewhere in the declaration. It is otherwise optional for 
the Member States.  
[21] This information is not to be provided when customs administrations calculate duties on behalf of operators on the basis o f information elsewhere in the declaration.  
[22] Where the declaration is accompanied by the document referred to in Article 178(1), Member States may waive completion of this box.  
[23] This box is to be completed where the declaration of placing of goods under a customs procedure is used to discharge a cus toms warehousing procedure.  
▼M26  
[24] Where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise t he principal to leave this box blank where the logistical pattern at the 
point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establ ishment of the transit declaration and where the customs authorities 
can ensure that the required information concerning the means of transport will be subsequently entered in box 55.
 
C. INSTRUCTIONS FOR USE OF THE FORM  
Whenever a particular subset contains one or more copies which may be 
used in a Member State other than the one in which it was first completed, 
the forms must be completed by typewriter or by a mechanographical or 
similar process. For ease of completion by typewriter the form should be inserted in the machine in such a way that the first letter of the particulars to be entered in box 2 is placed in the position box in the top left-hand 
corner.
 
Where all the copies of a subset are intended for use in the same Member 
State, they may be filled in legibly by hand, in ink and in block capitals, 
provided that this is allowed in that Member State. The same applies to the 
particulars to be given on the copies used for the purposes of the Community transit procedure.
 
The form must contain no erasures or overwriting. Any alterations must be 
made by crossing out the incorrect particulars and adding those required. Any alterations made in this way must be initialled by the person making 
them and expressly endorsed by the competent authorities. The latter may, 
where necessary, require a new declaration to be lodged.
 
In addition, the forms may be completed using an automatic reproduction 
process instead of any of the procedures mentioned above. They may also be produced and completed by this means on condition that the provisions concerning the specimen forms, format, language used, legibility, absence 
of erasures and overwriting, and amendments are strictly observed.
 
Only numbered boxes are to be completed, as appropriate, by operators. 
The other boxes, identified by a capital letter, are for administrative use.  
Without prejudice to Article 205, the copies which are to remain at the 
office of export/dispatch or departure must bear the original signature of 
the persons concerned.  
The lodging with a customs office of a declaration signed by the declarant or 
his representative shall indicate that the person concerned is declaring the 
goods in question for the procedure applied for and, without prejudice to the 
possible application of sanctions, shall be held responsible, in accordance with the provisions in force in the Member States, in respect of:
 
— the accuracy of the information given in the declaration,  
— the authenticity of the documents attached,  
— the observance of all the obligations inherent in the placement of the 
goods in question under the procedure concerned.  
The signature of the principal or, where applicable, his authorised repre ­
sentative commits him in respect of all particulars relating to the Community transit operation pursuant to the provisions on Community 
transit laid down in the Code and in this Regulation and as listed in 
section B above.
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 765
 
As regards Community transit formalities and formalities at destination, it 
is in the interests of each person intervening in the operation to check the 
contents of his declaration before signing it and lodging it with the customs office. In particular, any discrepancy found by the person concerned between the goods which he is to declare and any particulars 
already entered on the forms being used must immediately be reported by 
that person to the customs authority. In such cases the declaration must then be made out on fresh forms.
 
Unless Title III provides otherwise, a box that is not to be used should be 
left completely blank.  
TITLE II  
PARTICULARS TO BE ENTERED IN THE VARIOUS BOXES  
▼M35  
A. FORMALITIES RELATING TO EXPORT/DISPATCH, 
RE-EXPORTATION, CUSTOMS WAREHOUSING OR MANUFAC ­
TURING UNDER CUSTOMS SUPERVISION AND UNDER CUSTOMS CONTROL OF GOODS SUBJECT TO EXPORT 
REFUNDS, OUTWARD PROCESSING, COMMUNITY TRANSIT 
AND/OR PROVING THE COMMUNITY STATUS OF GOODS
 
▼M24  
Box 1: Declaration  
In the first subdivision, enter the relevant Community code from 
Annex 38.  
In the second subdivision, enter the type of declaration using the relevant 
Community code from Annex 38.  
In the third subdivision, enter the relevant Community code from 
Annex 38.  
Box 2: Consignor/Exporter  
▼M33  
Enter the EORI number referred to in Article 1(16). Where the consignor/ 
exporter does not have an EORI number, the customs administration may 
assign him an ad hoc number for the declaration concerned.  
▼M24  
For the purposes of this Annex, the definition of ‘exporter’ is that 
given in Community customs legislation. In this context, ‘consignor’ 
refers to an operator that acts as an exporter in the cases referred to  
►C12 in Article 206, third subparagraph. ◄ 
Enter the full name and address of the person concerned.  
In the case of groupage consignments, the Member States may provide 
that the word various be entered in this box, and the list of consignors/ exporters to be attached to the declaration.
 
Box 3: Forms  
Enter the number of the subset in relation to the total number of subsets of 
forms and continuation forms used. For example, if there is one EX form 
and two EX/c forms, enter 1/3 on the EX form, 2/3 on the first EX/c form 
and 3/3 on the second EX/c form.  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 766
 
Where the declaration is made up from two sets of four copies instead of 
one set of eight copies, the two sets are to be treated as one for the 
purpose of establishing the number of forms.  
Box 4: Loading lists  
Enter in figures the number of any loading lists attached, or of commercial 
descriptive lists where these are authorised by the competent authority.  
Box 5: Items  
Enter in figures the total number of items declared by the person 
concerned in all the forms and continuation forms (or loading lists or 
commercial lists) used. The number of items must correspond to the number of boxes 31 to be completed.
 
Box 6: Total packages  
Enter in figures the total number of packages making up the consignment 
in question.  
Box 7: Reference number  
This entry concerns the commercial reference number assigned by the 
person concerned to the consignment in question. It may take the form of a Unique Consignment Reference Number (UCR) (
 1 ). 
Box 8: Consignee  
Enter the full name and address of the person(s) to whom the goods are to 
be delivered.  ►M35 __________  ◄ 
▼M33  
Where an identification number is required, enter the EORI number 
referred to in Article 1(16). If an EORI number has not been assigned 
to the consignee, enter the number required by the legislation of the 
Member State concerned.  
▼M51  
Where an identification number is required and the declaration includes 
the particulars for an exit summary declaration as set out in Annex 30a and facilitations are granted in the framework of a third country traders’ 
partnership programme which is recognised by the Union, that identifi ­
cation number may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. The structure of that third country unique identification number 
corresponds to the structure as specified in the ‘Exit summary declarations’ 
part of the data element explanatory note entitled ‘Consignor’, in Annex 30a.
 
▼M24  
In the case of groupage consignments, the Member States may provide 
that the word ‘various’ be entered in this box, and the list of consignees 
attached to the declaration.  
Box 14: Declarant/Representative  
▼M33  
Enter the EORI number referred to in Article 1(16). Where the declarant/ 
representative does not have an EORI number, the customs administration 
may assign him an ad hoc number for the declaration concerned.  
▼M24  
Enter the full name and address of the person concerned.  
If the declarant and the exporter/consignor are the same person, enter 
‘exporter’ or ‘consignor’.  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 767  
( 1 ) Recommendation of the Customs Co-operation Council concerning the unique 
consignment reference number (UCR) for Customs purposes (30 June 2001).
 To designate the declarant or the status of the representative, use the 
relevant Community code from Annex 38.  
Box 15: Country of dispatch/export  
For the purposes of export formalities, the ‘Member State of actual export’ 
is the Member State from which the goods were initially dispatched for the 
purpose of export, if the exporter is not established in the Member State of 
export. If no other Member State is involved, the Member State of export will be the same as the Member State of actual export.
 
Enter in box 15a the relevant Community code from Annex 38 for the 
Member State of export/dispatch of the goods. In case of transit, enter in box 15 the Member State from where the goods are dispatched.
 
Box 17: Country of destination  
Using the relevant Community code from Annex 38, enter in box 17a the 
last country of destination of the goods to be exported as known at the time of export.
 
Box 18: Identity and nationality of means of transport at departure  
Enter the identity of the means of transport on which the goods are 
directly loaded at the time of export or transit formalities, followed by 
the nationality of the means of transport (or that of the vehicle propelling 
the others if there are several means of transport) in the form of the relevant Community code from Annex 38. If a tractor and trailer with different registration numbers are used, enter the registration numbers of 
both the tractor and the trailer together with the nationality of the tractor.
 
Depending on the means of transport concerned, the following details 
concerning identity may be entered:  
Means of transport Method of identification  
Sea and inland waterway transport Name of vessel 
Air transport Number and date of flight (where 
there is no flight number, enter the aircraft's registration number) 
Road transport Vehicle registration number 
Rail transport Wagon number
 
▼M26  
However, in respect of transit operations where goods are carried in 
containers that are to be transported by road vehicles, the customs auth ­
orities may authorise the principal to leave this box blank where the 
logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities 
can ensure that the required information concerning the means of transport 
will be subsequently entered in box 55.
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 768
 
Box 19: Container (Ctr)  
Using the relevant Community code from Annex 38, enter the presumed 
situation when crossing the external Community frontier, based on the 
information available at the time of completion of the export formalities.  
Box 20: Delivery terms  
Using the relevant Community codes and headings from Annex 38, give 
particulars of the terms of the commercial contract.  
Box 21: Identity and nationality of active means of transport crossing 
the border  
Using the relevant Community code from Annex 38, enter the nationality 
of the active means of transport crossing the Community's external frontier 
as known at the time of completion of formalities.  
In the case of combined transport or where several means of transport are 
used, the active means of transport is the one which propels the whole 
combination. For example, in the case of a lorry on a sea-going vessel, the 
active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.
 
Depending on the means of transport concerned, the following details 
concerning identity may be entered:  
Means of transport Method of identification  
Sea and inland waterway transport Name of vessel 
Air transport Number and date of flight (where 
there is no flight number, enter the aircraft’s registration number) 
Road transport Vehicle registration number 
Rail transport Wagon number
 
Box 22: Currency and total amount invoiced  
Using the relevant code from Annex 38, enter in the first subdivision the 
currency in which the commercial invoice was drawn up.  
Enter in the second subdivision the invoiced price for all goods declared.  
Box 23: Exchange rate  
This box contains the exchange rate in force between the invoice currency 
and the currency of the Member State concerned.  
▼M40  
Box 24: Nature of transaction  
Using the relevant codes from Annex 38, enter the type of the transaction 
concerned.  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 769
 
Box 25: Mode of transport at the border  
Using the relevant Community code from Annex 38, enter the mode of 
transport corresponding to the active means of transport which it is expected will be used on exit from the customs territory of the Community.
 
Box 26: Inland mode of transport  
Using the relevant Community code from Annex 38, enter the mode of 
transport upon departure.  
Box 27: Place of loading  
Using a code where required, enter the place, as known at the time of 
completion of formalities, at which the goods are to be loaded onto the active means of transport on which they are to cross the Community frontier.
 
Box 29: Office of exit  
Using the relevant Community code from Annex 38, enter the customs 
office by which it is intended that the goods should leave the customs 
territory of the Community.  
Box 30: Location of goods  
Enter the precise location where the goods may be examined.  
Box 31: Packages and description of goods; Marks and numbers — 
Container No(s) — Number and kind  
Enter the marks, numbers, quantity and kind of packages or, in the case of 
unpackaged goods, enter the number of such goods covered by the 
declaration together with the particulars needed to identify them. The description of the goods means the normal trade description. Where box 33 Commodity Code is to be completed, the description must be precise 
enough to allow the goods to be classified. This box must also contain the 
particulars required by any specific legislation. Using the relevant Community code from Annex 38, enter the kind of the packages.
 
If containers are used, their identifying marks should also be entered in 
this box.  
Box 32: Item number  
Enter the number of the item in question in relation to the total number of 
items declared in the forms and continuation forms used, as described in 
the note to box 5.  
Box 33: Commodity Code  
Enter the code number corresponding to the item in question, as described 
in Annex 38.  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 770
 
Box 34: Country-of-origin code  
Operators completing box 34a should use the relevant Community code 
from Annex 38 to enter the country of origin, as defined in Title II of the Code.
 
Enter the region of dispatch or production of the goods in question in Box 34b.  
Box 35: Gross mass (kg)  
Enter the gross mass, expressed in kilograms, of the goods described in the 
relevant box 31. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.
 
Where a transit declaration covers several types of goods, the total gross 
mass needs only be entered in the first box 35, the remaining boxes 35 being left blank. Member States may extend this rule to all procedures referred to under columns A to E and G of the table in Title I, B.
 
Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it 
may be rounded off in the following manner:  
— from 0.001 to 0.499: rounding down to the nearest kg,  
— from 0.5 to 0.999: rounding up to the nearest kg.  
A gross mass of less than 1 kg should be entered as 0.xyz (e.g. 0.654 for a 
package of 654 grams).  
Box 37: Procedure  
Using the relevant Community code from Annex 38, enter the procedure 
for which the goods are declared.  
Box 38: Net mass (kg)  
Enter the net mass, expressed in kilograms, of the goods described in the 
relevant box 31. The net mass is the mass of the goods without any packaging.
 
Box 40: Summary declaration/Previous document  
Using the relevant Community codes from Annex 38, enter the reference 
particulars of documents preceding export to a third country/dispatch to a Member State.
 
Where the declaration concerns goods re-exported following discharge of 
the customs warehousing procedure in a type B customs warehouse, enter 
the reference particulars of the declaration entering goods for that procedure.
 
In the case of a declaration entering goods for the Community transit 
procedure, give the reference for the previous customs destination or 
corresponding customs documents. Where, in the case of non-computerised transit procedures, more than one reference has to be entered, the Member States may provide that the word ‘various’ be entered 
in this box and a list of the references concerned accompany the transit 
declaration.
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 771
 
Box 41: Supplementary units  
Where necessary, enter the quantity of the item in question, expressed in 
the unit laid down in the goods nomenclature.  
Box 44: Additional information/Documents produced/Certificates and 
authorisations  
▼M40  
Using the relevant codes from Annex 38, enter the details required by any 
specific rules applicable together with reference particulars of the documents produced in support of the declaration, including the serial numbers of any control copies T5 or identification numbers.
 
▼M24  
The subdivision ‘A.I. code’ (Additional information code) must not be used.  
Where a re-export declaration discharging the customs warehousing 
procedure is lodged with a customs office other than the supervising office, enter the name and full address of the supervising office.
 
Declarations made in Member States which, during the transitional period 
for the introduction of the euro, give the opportunity to operators to opt for 
the use of the euro unit for the establishment of their customs declarations must include in this box, preferably in the subdivision in the bottom right-hand corner, an indicator of the currency unit, national unit or euro 
unit, used.
 
Member States may provide that this indicator be entered only in box 44 
for the first item of goods of the declaration. In this case, the information will be deemed valid for all the goods items of the declaration.
 
This indicator will be constituted by the iso-alpha-3 currency code 
(ISO 4217).  
Box 46: Statistical value  
Enter the statistical value expressed in the currency unit the code for which 
may appear in box 44, or, in the absence of such a code in box 44, in the 
currency of the Member State where the export formalities are completed, 
in accordance with the Community provisions in force.  
Box 47: Calculation of taxes  
Enter the tax base applicable (value, weight or other). Using, where 
necessary, the relevant Community codes from Annex 38, the following 
should be shown on each line:  
— the type of tax (e.g. excise duties),  
— the tax base,  
— the rate of tax applicable,  
— the amount of tax payable,  
— the method of payment chosen (MP).  
The amounts in this box must be expressed in the currency unit the code for 
which may appear in box 44, or, in the absence of such a code in box 44, in 
the currency of the Member State where the export formalities are completed.  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 772
 
Box 48: Deferred payment  
Enter, where applicable, the reference particulars of the authorisation in 
question; deferred payment here refers both to deferred payment of customs duties and to tax credit.
 
Box 49: Identification of warehouse  
Using the relevant Community code from Annex 38, enter the reference 
particulars of the warehouse.  
Box 50: Principal  
►M33  Enter the full name (person or company) and address of the 
principal, together with the EORI number referred to in Article 1(16). 
Where the EORI number is provided, Member States may waive the 
obligation to provide the full name (person or company) and address. ◄ Where appropriate, enter the full name (person or company) 
of the authorised representative signing on behalf of the principal.
 
Subject to specific provisions to be adopted with regard to the use of 
computerised systems, the original of the handwritten signature of the 
person concerned must be given on the copy which is to remain at the office of departure. Where the principal is a legal person, the signatory should add his capacity after his signature and full name.
 
For export operations, the declarant or his representative may enter the 
name and address of a person established in the district of the office of 
exit to whom copy 3 of the declaration endorsed by the said office may be given.
 
Box 51: Intended offices of transit (and country)  
Enter the code for the intended office of entry into each EFTA country to 
be crossed and the office of entry by which the goods re-enter the customs 
territory of the Community after having crossed the territory of an EFTA country, or, where the shipment is to cross a territory other than that of the 
Community or of an EFTA country, the office of exit by which the 
transport leaves the Community and the office of entry by which it re-enters the Community.
 
Using the relevant Community code from Annex 38, enter the customs 
offices concerned.  
Box 52: Guarantee  
Using the relevant Community codes from Annex 38, enter the type of 
guarantee or guarantee waiver used for the operation as well as, as appro ­
priate, the number of the comprehensive guarantee certificate, the guarantee waiver certificate, or the individual guarantee voucher and the 
office of guarantee.
 
▼M40  
Where a comprehensive guarantee, guarantee waiver or individual 
guarantee is not valid for one or more of the following countries, add after ‘not valid for’ the codes from Annex 38 for the country or countries 
concerned:
 
— non-EU contracting parties to the Conventions on a common transit 
procedure and on the simplification of formalities in trade in goods,  
— Andorra,  
— San Marino.  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 773
 
Where an individual guarantee in the form of a cash deposit or by means 
of vouchers is used it shall be valid for all the contracting parties to the 
Conventions on a common transit procedure and on the simplification of formalities in trade in goods.
 
▼M24  
Box 53: Office of destination (and country)  
Using the relevant Community code from Annex 38, enter the office 
where the goods are to be presented in order to complete the Community transit operation.
 
Box 54: Place and date, signature and name of the declarant or his 
representative  
Enter the place and date of completion of the declaration.  
Subject to specific provisions to be adopted with regard to the use of 
computerised systems, the original of the handwritten signature of the 
person concerned must be given on the copy which is to remain at the 
office of export/dispatch, followed by the full name of that person. Where that person is a legal person, the signatory should add his capacity after his signature and full name.
 
B. FORMALITIES EN ROUTE  
Between the time when the goods leave the office of export and/or 
departure, and the time when they arrive at the office of destination, certain particulars may have to be entered on the copies of the Single Administrative Document accompanying the goods. These particulars 
concern the transport operation and are to be entered on the document 
in the course of the operation by the carrier responsible for the means of transport on which the goods are directly loaded. The particulars may be 
added legibly by hand; in this case, the form should be completed in ink in 
block capitals.
 
These particulars, which only appear on copies 4 and 5, concern the 
following boxes:  
— Transhipment: Use box 55.  
Box 55: Transhipments  
The first three lines of this box are to be completed by the carrier where, 
during the operation in question, the goods are transhipped from one means of transport to another or from one container to another.
 
The carrier may not tranship goods without the prior authorisation of the 
customs authorities of the Member State in whose territory the trans ­
hipment is to be made.  
Where those authorities consider that the transit operation may continue in 
the normal way, they shall, once they have taken any steps that may be 
necessary, endorse copies 4 and 5 of the transit declaration.  
— Other incidents: Use box 56.  
Box 56: Other incidents during carriage  
Box to be completed in accordance with existing obligations under the 
Community transit procedure.  
In addition, where the goods were loaded on a semi-trailer and only the 
tractor vehicle is changed during the journey (without the goods being handled or transhipped) enter in this box the registration number of the 
new tractor. In such cases endorsement by the competent authorities is not 
necessary.
 ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 774
 
C. FORMALITIES FOR RELEASE FOR FREE CIRCULATION, INWARD 
PROCESSING, TEMPORARY IMPORTATION, PROCESSING UNDER 
CUSTOMS CONTROL, CUSTOMS WAREHOUSING AND THE ENTRY OF GOODS TO FREE ZONES SUBJECT TO TYPE II CONTROLS
 
Box 1: Declaration  
In the first subdivision, enter the relevant Community code from 
Annex 38.  
In the second subdivision, enter the type of declaration using the relevant 
Community code from Annex 38.  
Box 2: Consignor/Exporter  
Enter the full name and address of the last seller of the goods prior to their 
importation into the Community.  
Where an identification number is required, the Member States may waive 
provision of the full name and address of the person concerned.  
▼M33  
Where an identification number is required, enter the EORI number 
referred to in Article 1(16). If an EORI number has not been assigned 
to the consignor/exporter, enter the number requested by the legislation of 
the Member State concerned.  
▼M24  
In the case of groupage consignments, the Member States may provide 
that the word ‘various’ be entered in this box, and the list of consignors/ 
exporters attached to the declaration.  
Box 3: Forms  
Enter the number of the subset in relation to the total number of subsets of 
forms and continuation forms used. For example, if there is one IM form 
and two IM/c forms, enter ‘1/3’ on the IM form, ‘2/3’ on the first IM/c form and ‘3/3’ on the second IM/c form.
 
Box 4: Loading lists  
Enter in figures the number of any loading lists attached, or of commercial 
descriptive lists where these are authorised by the competent authority.  
Box 5: Items  
Enter in figures the total number of items declared by the person 
concerned in all the forms and continuation forms (or loading lists or 
commercial lists) used. The number of items must correspond to the number of boxes 31 to be completed.
 
Box 6: Total packages  
Enter in figures the total number of packages making up the consignment 
in question.  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 775
 
Box 7: Reference number  
This entry concerns the commercial reference number assigned by the 
person concerned to the consignment in question. It may take the form of a Unique Consignment Reference Number (UCR) (
 1 ). 
Box 8: Consignee  
▼M33  
Enter the EORI number referred to in Article 1(16). Where the consignee 
does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
 
▼M24  
Enter the full name and address of the person concerned.  
In the case of placing of goods under the customs warehousing procedure 
in a private warehouse (type C, D or E), enter the full name and address of 
the depositor where he is not the declarant.  
In the case of groupage consignments, the Member States may provide 
that the word ‘various’ be entered in this box, and the list of consignees attached to the declaration.
 
Box 12: Value details  
Enter in this box information on value, e.g. a reference to the authorisation 
whereby the customs authorities waive the requirement to produce a DV1 form in support of each declaration or details of adjustments.
 
Box 14: Declarant/Representative  
▼M33  
Enter the EORI number referred to in Article 1(16). Where the declarant/ 
representative does not have an EORI number, the customs administration 
may assign him an ad hoc number for the declaration concerned.  
▼M24  
Enter the full name and address of the person concerned.  
If the declarant and the consignee are the same person, enter the word 
consignee.  
To designate the declarant or the status of the representative, use the 
relevant Community code from Annex 38.  
Box 15: Country of dispatch/export  
If no stoppage or judicial action unrelated to transport has taken place in 
an intermediate country, enter in box 15a the relevant Community code from Annex 38 for the country from which the goods were initially 
dispatched to the Member State of import. If such stoppages or actions 
have taken place, the last intermediate country is to be considered the country of dispatch/export.
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 776  
( 1 ) Recommendation of the Customs Co-operation Council concerning the unique 
consignment reference number (UCR) for Customs purposes (30 June 2001).
 Box 17: Country of destination  
Enter in box 17a the Community code from Annex 38 for the Member 
State of final destination of the goods, as known at the time of import ­
ation.  
Enter in box 17b the region of destination of the goods.  
Box 18: Identity and nationality of means of transport on arrival  
Enter the identity of the means of transport on which the goods are 
directly loaded at the time of presentation at the customs office where 
the destination formalities are completed. If a tractor and trailer with different registration numbers are used, enter the registration number of both the tractor and the trailer.
 
Depending on the means of transport concerned, the following details 
concerning identity may be entered:  
Means of transport Method of identification  
Sea and inland waterway transport Name of vessel 
Air transport Number and date of flight (where 
there is no flight number, enter the aircraft’s registration number) 
Road transport Vehicle registration number Rail transport Wagon number
 
Box 19: Container (Ctr)  
Using the relevant Community code from Annex 38, enter the situation 
when crossing the external Community frontier.  
Box 20: Delivery terms  
Using the relevant Community codes and headings from Annex 38, give 
particulars of the terms of the commercial contract.  
Box 21: Identity and nationality of active means of transport crossing 
the border  
Using the relevant Community code from Annex 38, enter the nationality 
of the active means of transport crossing the Communitys external frontier.  
In the case of combined transport or where several means of transport are 
used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the 
active means of transport is the ship. In the case of a tractor and trailer, the 
active means of transport is the tractor.
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 777
 
Box 22: Currency and total amount invoiced  
Using the relevant code from Annex 38, enter in the first subdivision the 
currency in which the commercial invoice was drawn up.  
Enter in the second subdivision the invoiced price for all goods declared.  
Box 23: Exchange rate  
This box contains the exchange rate in force between the invoice currency 
and the currency of the Member State concerned.  
▼M40  
Box 24: Nature of transaction  
Using the relevant codes from Annex 38, enter the type of the transaction 
concerned.  
▼M24  
Box 25: Mode of transport at the border  
Using the relevant Community code from Annex 38, enter the mode of 
transport corresponding to the active means of transport with which the goods entered the customs territory of the Community.
 
Box 26: Inland mode of transport  
Using the relevant Community code from Annex 38, enter the mode of 
transport upon arrival.  
Box 29: Office of entry  
Using the relevant Community code from Annex 38, enter the customs 
office by which the goods entered the customs territory of the Community.  
Box 30: Location of goods  
Enter the precise location where the goods may be examined.  
Box 31: Packages and description of goods; Marks and numbers — 
Container No(s) — Number and kind  
Enter the marks, numbers, quantity and kind of packages or, in the case of 
unpackaged goods, enter the number of such goods covered by the declar ­
ation, together with the particulars necessary to identify them. The 
description of the goods means the normal trade description. Except for 
non-Community goods placed under the customs warehousing procedure in a type A, B, C, E or F warehouse, this description must be expressed in terms sufficiently precise to enable immediate and unambiguous identifi ­
cation and classification. This box must also contain the particulars 
required by any specific rules (e.g. VAT, excise duties). Using the relevant Community code from Annex 38, enter the kind of the packages.
 
If containers are used, their identifying marks should also be entered in 
this box.  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 778
 
Box 32: Item number  
Enter the number of the item in question in relation to the total number of 
items declared in the forms and continuation forms used, as described in the note to box 5.
 
Box 33: Commodity Code  
Enter the code number corresponding to the item in question, as described 
in Annex 38. The Member States may provide for entry of a specific 
nomenclature concerning excise duties in the fifth subdivision.  
Box 34: Country-of-origin code  
Enter in box 34a the relevant Community code from Annex 38 for the 
country of origin, as defined in Title II of the Code.  
Box 35: Gross mass (kg)  
Enter the gross mass, expressed in kilograms, of the goods described in the 
relevant box 31. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.
 
Where a declaration covers several types of goods, Member States may 
decide that, for the procedures referred to under columns H to K of the table in Title I, B, the total gross mass only be entered in the first box 35, the remaining boxes 35 being left blank.
 
Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it 
may be rounded off in the following manner:  
— from 0.001 to 0.499: rounding down to the nearest kg,  
— from 0.5 to 0.999: rounding up to the nearest kg,  
— a gross mass of less than 1 kg should be entered as 0.xyz (e.g. 0.654 
for a package of 654 grams).  
Box 36: Preference  
This box contains information on the tariff treatment of the goods. Where 
its use is provided for in the matrix of Title I, section B, it must be used 
even when no tariff preferential treatment is requested. However, this box must not be used in the context of trade between parts of the customs territory of the Community in which the provisions of Directive 77/388/ ­
EEC 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. Enter the relevant Community code from Annex 38.
 
The Commission will publish at regular intervals in the C series of the  
Official Journal of the European Union  the list of the combinations of 
codes usable together with examples and explanatory notes.  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 779
 
Box 37: Procedure  
Using the relevant Community code from Annex 38, enter the procedure 
for which the goods are declared.  
Box 38: Net mass (kg)  
Enter the net mass, expressed in kilograms, of the goods described in the 
relevant box 31. The net mass is the mass of the goods without any packaging.
 
Box 39: Quota  
Enter the order number of the tariff quota for which the declarant is 
applying.  
Box 40: Summary declaration/Previous document  
Using the relevant Community codes from Annex 38, enter the reference 
particulars of any summary declaration used in the Member State of import or of any previous document.
 
Box 41: Supplementary units  
Where necessary, enter the quantity of the item in question, expressed in 
the unit laid down in the goods nomenclature.  
Box 42: Item price  
Enter the price of the item in question.  
Box 43: Valuation method  
Using the relevant Community code from Annex 38, enter the valuation 
method used.  
Box 44: Additional information/Documents produced/Certificates and 
authorisations  
▼M40  
Using the relevant codes from Annex 38, enter the details required by any 
specific rules applicable together with reference particulars of the 
documents produced in support of the declaration, including the serial 
numbers of any control copies T5 or identification numbers.  
▼M24  
The subdivision ‘A.I. code’ must not be used.  
Where a declaration entering goods for the customs warehousing 
procedure is lodged with a customs office other than the supervising office, enter the name and full address of the supervising office.
 
Declarations made in Member States which, during the transitional period 
for the introduction of the euro, give the opportunity to operators to opt for the use of the euro unit for the establishment of their customs declarations must include in this box, preferably in the subdivision in the bottom 
right-hand corner, an indicator of the currency unit, national unit or euro 
unit, used.
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 780
 
Member States may provide that this indicator be entered only in box 44 
for the first item of goods of the declaration. In this case, the information 
will be deemed valid for all the goods items of the declaration.  
This indicator will be constituted by the iso-alpha-3 currency code (ISO 4217).  
▼M40  
When goods are the subject of a VAT-exempt supply to another Member 
State, the information required by Article 143(2) of Directive 2006/112/EC 
shall be entered in box 44, including when required by a Member State, 
the evidence that the imported goods are intended to be transported or dispatched from the Member State of importation to another Member State.
 
▼M24  
Box 45: Adjustment  
This box contains information of any adjustments when no DV1 form is 
produced in support of the declaration. Any amounts to be entered in this box are to be expressed in the currency unit the code for which may 
appear in box 44, or, in the absence of such a code in box 44, in the 
currency of the Member State where the import formalities are completed.
 
Box 46: Statistical value  
Enter the statistical value expressed in the currency unit the code for which 
may appear in box 44, or, in the absence of such a code in box 44, in the 
currency of the Member State where the import formalities are completed, in accordance with the Community provisions in force.
 
Box 47: Calculation of taxes  
Enter the tax base applicable (value, weight or other). Using, where 
necessary, the relevant Community codes from Annex 38, the following 
should be shown on each line:  
— the type of tax (e.g. import duty, VAT),  
— the tax base,  
— the rate of tax applicable,  
— the amount of tax payable,  
— the method of payment chosen (MP).  
The amounts in this box must be expressed in the currency unit the code for 
which may appear in box 44, or, in the absence of such a code in box 44, in 
the currency of the Member State where the import formalities are completed.  
Box 48: Deferred payment  
Enter, where applicable, the reference particulars of the authorisation in 
question; deferred payment here refers both to deferred payment of 
customs duties and to tax credit.  
Box 49: Identification of warehouse  
Using the relevant Community code from Annex 38, enter the reference 
particulars of the warehouse.  
Box 54: Place and date, signature and name of the declarant or his 
representative  
Enter the place and date of the completion of the declaration.  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 781
 
Subject to specific provisions to be adopted with regard to the use of 
computerised systems, the original of the handwritten signature of the 
person concerned must be given on the copy which is to remain at the office of import, followed by the full name of that person. Where that person is a legal person, the signatory should add his capacity after his 
signature and full name.
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 782
 
TITLE III  
REMARKS CONCERNING THE CONTINUATION FORMS  
A. Continuation forms should only be used where the declaration covers more 
than one item (cf. box 5). They must be presented together with an IM, 
EX, EU or CO form.  
B. The instructions in Titles I and II also apply to the continuation forms.  
However:  
— the symbols ‘IM/c’, ‘EX/c’ or ‘EU/c’ (or ‘CO/c’ where applicable) 
must be entered in the first subdivision of box 1, that subdivision 
being left blank only where:  
— the form is used for Community transit only, in which case, depending 
on the Community transit procedure applicable to the goods concerned, ‘T1bis’, ‘T2bis’, ‘T2Fbis’ or ‘T2SMbis’ will be entered in the third 
subdivision of box 1,
 
— the form is used solely to furnish proof of the Community status of 
goods, in which case, depending on the status of the goods concerned, ‘T2Lbis’, ‘T2LFbis’ or ‘T2LSMbis’ will be entered in the third subdivision of the box,
 
— box 2/8 is for optional use by the Member States and should show 
only the name and identification number, if any, of the person 
concerned,  
— the ‘summary’ part of box 47 concerns the final summary of all the 
items covered by the IM and IM/c, EX and EX/c, EU and EU/c or CO 
and CO/c forms used. It should therefore be used only on the last of 
the IM/c, EX/c, EU/c or CO/c forms attached to an IM, EX, EU or CO document in order to show the total payable by type of tax.
 
C. If continuation forms are used,  
— any boxes 31 (Packages and description of goods) which have not 
been used must be struck out to prevent later use,  
— when the third subdivision of box 1 contains the symbol T, boxes 32 
(Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and 44 (Additional information, documents produced, certificates and authori ­
sations) of the first item of goods of the transit declaration used must be 
struck through and the first box 31 (Packages and description of goods) of this document may not be used to enter the marks, numbers, number and kind of packages or goods description. In the first box 31 of this 
document, reference will be made, as appropriate, to the number of 
continuation forms bearing the respective symbols T1bis, T2bis or T2Fbis.
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 783
 
ANNEX 37a  
EXPLANATORY NOTE ON THE USE OF TRANSIT DECLARATIONS 
BY THE EXCHANGE OF EDI STANDARD MESSAGES  
(EDI TRANSIT DECLARATION)  
TITLE I  
General  
The EDI transit declaration is based upon the particulars entered into the different 
boxes of the Single Administrative Document (SAD) as defined in Annexes 37 and 38, in association with or replaced by a code if appropriate.
 
This Annex contains exclusively the basic special requirements, which apply 
when the formalities are carried out by the exchange of the EDI standard 
messages. Furthermore the additional codes presented in Annex 37c are appli ­
cable. Annexes 37 and 38 apply to the EDI transit declaration unless otherwise specified in this Annex or in Annex 37c.
 
The detailed structure and content of the EDI transit declaration follow the 
technical specifications the competent authorities communicate to the principal 
in order to ensure the proper functioning of the system. These specifications are 
based upon the requirements laid down in this Annex.  
This Annex describes the structure of the information exchange. The transit 
declaration is organised into data groups, which contain data attributes. The attributes are grouped together in such a way that they build up coherent 
logical blocks within the scope of the message. A data group indentation 
indicates that the data group depends on a lower indent data group.
 
When present, the appropriate number of the box on the SAD is noted.  
The term ‘number’ in the explanation of a data group indicates how many times 
the data group may be used in the transit declaration.  
The term ‘type/length’ in the explanation of an attribute indicates the 
requirements for the data type and the data length. The codes for the data types are as follows:
 
a alphabetic  
n numeric  
an alphanumeric  
The number following the code indicates the admissible data length. The 
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.
 
TITLE II  
Structure of the EDI transit declaration  
A. Table of the data groups  
TRANSIT OPERATION  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 784
 
TRADER consignor  
TRADER consignee  
GOODS ITEM  
— TRADER consignor  
— TRADER consignee  
— CONTAINERS  
— SGI CODES  
— PACKAGES  
— PREVIOUS ADMINISTRATIVE REFERENCES  
— PRODUCED DOCUMENTS/CERTIFICATES  
— SPECIAL MENTIONS  
CUSTOMS OFFICE of departure  
TRADER principal  
REPRESENTATIVE  
CUSTOMS OFFICE of transit  
CUSTOMS OFFICE of destination  
TRADER authorised consignee  
CONTROL RESULT  
SEALS INFORMATION  
— SEALS ID  
GUARANTEE  
— GUARANTEE REFERENCE  
— VALIDITY LIMITATION (EC)  
— VALIDITY LIMITATION (NON-EC)  
B. Particulars on the data of the transit declaration  
TRANSIT OPERATION  
Number: 1  
The data group shall be used.  
LRN  
Type/Length: an ..22  
The local reference number (LRN) shall be used. It is nationally defined and 
allocated by the user in agreement with the competent authorities to identify each single declaration.  
Declaration type (box 1)  
Type/Length: an ..5
 
The attribute shall be used.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 785
 
__________  
▼M19  
Total number of items (box 5)  
Type/Length: n ..5  
The attribute shall be used.  
Total number of packages (box 6)  
▼M22  
Type/Length: n ..7  
The use of the attribute is optional. The total number of packages is equal to the 
sum of all ‘Number of packages’, all ‘Number of pieces’ and a value of ‘1’ for 
each declared ‘bulk’.  
▼M19  
Country of dispatch (box 15a)  
Type/Length: a2  
The attribute shall be used, if only one country of dispatch is declared. The 
country codes presented in Annex 37c shall be used. In this case the attribute ‘Country of dispatch’ of the data group ‘GOODS ITEM’ cannot be used. If more than one country of dispatch is declared, this attribute of the data group 
‘TRANSIT OPERATION’ cannot be used. In this case the attribute ‘Country 
of dispatch’ of the data group ‘GOODS ITEM’ shall be used.  
Destination country (box 17a)  
Type/Length: a2
 
The attribute shall be used, if only one country of destination is declared. The 
country codes presented in Annex 37c shall be used. In this case the attribute 
‘Destination country’ of the data group ‘GOODS ITEM’ cannot be used. If 
more than one country of destination is declared, this attribute of the data group ‘TRANSIT OPERATION’ cannot be used. In this case the attribute ‘Destination country’ of the data group ‘GOODS ITEM’ shall be used.  
Identity at departure (box 18)  
Type/Length: an ..27
 
The attribute shall be used according to Annex 37.  
Identity at departure LNG  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language (LNG) if the corresponding free text field is used.  ▼M22  1993R2454 — EN — 05.12.2014 — 022.001 — 786
 
Nationality at departure (box 18)  
Type/Length: a2  
The country code presented in Annex 37c shall be used according to 
Annex 37.  
Container (box 19)  
Type/Length: n1  
The following codes shall be used  
0: no  
1: yes.  
Nationality crossing border (box 21)  
Type/Length: a2  
The country code presented in Annex 37c shall be used according to 
Annex 37.  
Identity crossing border (box 21)  
▼M32  
Type/Length: an ..27  
The use of this attribute is optional for Member States in accordance with 
Annex 37.  
▼M19  
Identity crossing border LNG  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language (LNG) if the corresponding free text field is used.  
Type of transport crossing border (box 21)  
Type/Length: n ..2  
The use of the attribute is optional for the Member States according to 
Annex 37.  
Transport mode at border (box 25)  
Type/Length: n ..2  
The use of the attribute is optional for the Member States according to 
Annex 37.  
Inland transport mode (box 26)  
Type/Length: n ..2  
The use of the attribute is optional for the Member States. It has to be used 
according to the explanatory note concerning box 25 presented in Annex 38.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 787
 
Loading place (box 27)  
Type/Length: an ..17  
The use of the attribute is optional for the Member States.  
Agreed location code (box 30)  
Type/Length: an ..17  
The attribute cannot be used, if the data group ‘CONTROL RESULT’ is 
used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place in coded form where the goods can be examined is necessary. The attributes ‘Agreed location of goods’/‘Agreed 
location code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot 
be used at the same time.  
Agreed location of goods (box 30)  
Type/Length: an ..35
 
The attribute cannot be used, if the data group ‘CONTROL RESULT’ is 
used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place where the goods can be examined 
is necessary. The attributes ‘Agreed location of goods’/‘Agreed location 
code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be used at the same time.
 
Agreed location of goods LNG  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language (LNG) if the corresponding free text field is used.  
Authorised location of goods (box 30)  
Type/Length: an ..17  
The attribute is optional, if the data group ‘CONTROL RESULT’ is used. If 
the attribute is used the precise indication of the place where the goods can be examined is necessary. If the data group ‘CONTROL RESULT’ is not used the attribute cannot be used. The attributes ‘Agreed location of goods’/ 
‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs 
subplace’ cannot be used at the same time.  
Customs subplace (box 30)  
Type/Length: an ..17
 
The attribute cannot be used, if the data group ‘CONTROL RESULT’ is 
used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place where the goods can be examined is necessary. The attributes ‘Agreed location of goods’/‘Agreed location 
code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be 
used at the same time.
 ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 788
 
Total gross mass (box 35)  
Type/Length: n ..11,3  
The attribute shall be used.  
NCTS accompanying document language code  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language of the transit accompanying document (NCTS accompanying docu ­
ment).  
Dialogue language indicator at departure  
Type/Length: a2  
The use of the language code presented in Annex 37c is optional. If this 
attribute is not used the system will use the default language of the office of 
departure.  
Declaration date (box 50)  
Type/Length: n8  
The attribute shall be used.  
Declaration place (box 50)  
Type/Length: an ..35  
The attribute shall be used.  
Declaration place LNG  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language (LNG) of the corresponding free text field.  
TRADER consignor  (box 2)  
Number: 1  
This data group is used, when there is only one consignor declared. In this 
case the data group ‘TRADER consignor’ of the data group ‘GOODS ITEM’ 
cannot be used.  
Name (box 2)  
Type/Length: an ..35  
The attribute shall be used.  
Street and number (box 2)  
Type/Length: an ..35  
The attribute shall be used.  
Country (box 2)  
Type/Length: a2  
The country code presented in Annex 37c shall be used.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 789
 
Postcode (box 2)  
Type/Length: an ..9  
The attribute shall be used.  
City (box 2)  
Type/Length: an ..35  
The attribute shall be used.  
NAD LNG  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language of name and address (NAD LNG).  
TIN (box 2)  
Type/Length: an ..17  
The use of the attribute to insert the trader identification number (TIN) is 
optional for the Member States.  
TRADER Consignee  (box 8)  
Number: 1  
The data group shall be used, when there is only one consignee declared and 
the attribute ‘Destination country’ of the data group ‘TRANSIT OPER ­
ATION’ contains a Member State or an EFTA country. In this case the 
data group ‘TRADER consignee’ of the data group ‘GOODS ITEM’ 
cannot be used.  
Name (box 8)  
Type/Length: an ..35  
The attribute shall be used.  
Street and number (box 8)  
Type/Length: an ..35  
The attribute shall be used.  
Country (box 8)  
Type/Length: a2  
The country code presented in Annex 37c shall be used.  
Postcode (box 8)  
Type/Length: an ..9  
The attribute shall be used.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 790
 
City (box 8)  
Type/Length: an ..35  
The attribute shall be used.  
NAD LNG  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language of name and address (NAD LNG).  
TIN (box 8)  
Type/Length: an ..17  
The use of this attribute to insert the trader identification number (TIN) is 
optional for the Member States.  
GOODS ITEM  
▼M22  
Number: 999  
The data group shall be used.  
▼M19  
Declaration type (ex box 1)  
Type/Length: an ..5  
The attribute shall be used, if the code ‘T-’ was used for the attribute 
‘Declaration type’ of the data group ‘TRANSIT OPERATION’. In other 
cases this attribute cannot be used.  
Country of dispatch (ex box 15a)  
Type/Length: a2  
The attribute shall be used, if more than one country of dispatch is declared. 
The country codes presented in Annex 37c shall be used. The attribute ‘Country of dispatch’ of the data group ‘TRANSIT OPERATION’ cannot 
be used. If only one country of dispatch is declared the corresponding 
attribute of the data group ‘TRANSIT OPERATION’ shall be used.  
Destination country (ex box 17a)  
Type/Length: a2
 
The attribute shall be used, if more than one country of destination is 
declared. The country codes presented in Annex 37c shall be used. The 
attribute ‘Destination country’ of the data group ‘TRANSIT OPERATION’ cannot be used. If only one country of destination is declared the corresponding attribute of the data group ‘TRANSIT OPERATION’ shall 
be used.  
Textual description (box 31)  
Type/Length: an ..140
 
The attribute shall be used.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 791
 
Textual description LNG  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language (LNG) of the corresponding free text field.  
Item number (box 32)  
Type/Length: n ..5  
The attribute shall be used, even if a number ‘1’ was used for the attribute 
‘Total number of items’ of the data group ‘TRANSIT OPERATION’. In this 
case the number ‘1’ shall be used for this attribute. Each item number is unique throughout the declaration.  
Commodity code (box 33)  
Type/Length: n ..8
 
The attribute shall be used with at least four and up to eight digits according 
to Annex 37.  
Gross mass (box 35)  
Type/Length: n ..11,3  
This attribute is optional when goods of different type covered by the same 
declaration are packed together in such a way that it is impossible to determine the gross mass of each type of goods.  
Net mass (box 38)  
Type/Length: n ..11,3
 
The use of the attribute is optional according to Annex 37.  
TRADER consignor  (ex box 2)  
Number: 1  
The data group ‘TRADER consignor’ cannot be used when there is only one 
consignor declared. In this case the data group ‘TRADER consignor’ on 
‘TRANSIT OPERATION’ level is used.  
Name (ex box 2)  
Type/Length: an ..35  
The attribute shall be used.  
Street and number (ex box 2)  
Type/Length: an ..35  
The attribute shall be used.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 792
 
Country (ex box 2)  
Type/Length: a2  
The country code presented in Annex 37c shall be used.  
Postcode (ex box 2)  
Type/Length: an ..9  
The attribute shall be used.  
City (ex box 2)  
Type/Length: an ..35  
The attribute shall be used.  
NAD LNG  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language of name and address (NAD LNG).  
TIN (ex box 2)  
Type/Length: an ..17  
The use of this attribute to insert the trader identification number (TIN) is 
optional for the Member States.  
TRADER consignee  (ex box 8)  
Number: 1  
The data group shall be used when more than one consignee is declared and 
the attribute ‘Destination country’ of the data group ‘GOODS ITEM’ contains a Member State or an EFTA country. When only one consignee is declared, 
the data group ‘TRADER consignee’ of the data group ‘GOODS ITEM’ 
cannot be used.  
Name (ex box 8)  
Type/Length: an ..35
 
The attribute shall be used.  
Street and number (ex box 8)  
Type/Length: an ..35  
The attribute shall be used.  
Country (ex box 8)  
Type/Length: a2  
The country code presented in Annex 37c shall be used.  
Postcode (ex box 8)  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 793
 
Type/Length: an ..9  
The attribute shall be used.  
City (ex box 8)  
Type/Length: an ..35  
The attribute shall be used.  
NAD LNG  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language of name and address (NAD LNG).  
TIN (ex box 8)  
Type/Length: an ..17  
The use of this attribute to insert the trader identification number (TIN) is 
optional for the Member States.  
CONTAINERS  (box 31)  
Number: 99  
If the attribute ‘Container’ of the data group ‘TRANSIT OPERATION’ 
contains the code ‘1’ the data group shall be used.  
Container numbers (box 31)  
Type/Length: an ..11  
The attribute shall be used.  
▼M32  
SGI Codes  (box 31)  
Number: 9  
The data group shall be used if the transit declaration concerns goods referred 
to in the list in Annex 44c.  
Sensitive goods code (box 31)  
Type/Length: n ..2  
The code presented in Annex 37c shall be used if the commodity code is not 
enough to uniquely identify goods referred to in the list in Annex 44c.  
Sensitive quantity (box 31)  
Type/Length: n ..11,3  
The attribute shall be used when the transit declaration concerns goods 
referred to in the list in Annex 44c.  
▼M19  
PACKAGES  (box 31)  
Number: 99  
The data group shall be used.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 794
 
Marks and numbers of packages (box 31)  
Type/Length: an ..42  
The attribute shall be used if the attribute ‘ Kind of packages ’ contains other 
codes presented in Annex 38 than those for bulk (VQ, VG, VL, VY, VR or 
VO) or for ‘Unpacked’ (NE, NF, NG). It is optional if the attribute ‘ Kind of 
packages ’ contains one of the previously mentioned codes.  
▼M19  
Marks and numbers of packages LNG  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language (LNG) if the corresponding free text field is used.  
▼M32  
Kind of packages (box 31)  
▼M42  
Type/Length: an2  
▼M32  
The packaging codes listed under Box 31 of Annex 38 shall be used.  
▼M36  
Number of packages (box 31)  
▼C15  
Type/length: n ..5  
▼M36  
The attribute shall be used if the attribute ‘ Kind of packages ’ contains other 
codes shown in Annex 38 than those for bulk (VQ, VG, VL, VY, VR or VO) or for ‘unpacked’ (NE, NF, NG). It may not be used if the attribute ‘ Kind of 
packages ’ contains one of the previously mentioned codes.
 
▼M19  
Number of pieces (box 31)  
Type/Length: n ..5  
The attribute shall be used if the attribute ‘Kind of packages’ contains a code 
presented in Annex 37c for ‘Unpacked’ (NE). In other cases this attribute cannot be used.
 
PREVIOUS ADMINISTRATIVE REFERENCES  (box 40)  
Number: 9  
The data group shall be used according to Annex 37.  
Previous document type (box 40)  
Type/Length: an ..6  
If the data group shall be used at least one previous document type shall be 
used. ▼M36  1993R2454 — EN — 05.12.2014 — 022.001 — 795
 
Previous document reference (box 40)  
Type/Length: an ..20  
The reference of the previous document shall be used.  
Previous document reference LNG  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language (LNG) of the corresponding free text field.  
Complement of information (box 40)  
Type/Length: an ..26  
The use of the attribute is optional for the Member States.  
Complement of information LNG  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language (LNG) if the corresponding free text field is used.  
PRODUCED DOCUMENTS/CERTIFICATES  (box 44)  
Number: 99  
▼M32  
The data group shall be used for TIR messages. In other cases, it shall be 
used according to Annex 37. If the data group is used, at least one of the 
following attributes shall be used.  
▼M19  
Document type (box 44)  
Type/Length: an ..3  
The code presented in Annex 37c shall be used.  
Document reference (box 44)  
Type/Length: an ..20  
Document reference LNG  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language (LNG) if the corresponding free text field is used.  
Complement of information (box 44)  
Type/Length: an ..26  
Complement of information LNG  
Type/Length: a2  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 796
 
The language code presented in Annex 37c shall be used to define the 
language (LNG) if the corresponding free text field is used.  
SPECIAL MENTIONS  (box 44)  
Number: 99  
The data group shall be used according to Annex 37. If the data group is used 
either the attribute ‘Additional information id’ or ‘Text’ shall be used.  
Additional information id (box 44)  
Type/Length: an ..3  
The code presented in Annex 37c shall be used to insert the identification (id) 
of the additional information.  
Export from EC (box 44)  
Type/Length: n1  
If the attribute ‘Additional information id’ contains the code ‘DG0’ or ‘DG1’ 
the attribute ‘Export from EC’ or ‘Export from country’ shall be used. Both 
attributes cannot be used at the same time. In other cases the attribute cannot 
be used. If this attribute is used the following codes are to be used:  
0 = no  
1 = yes.  
Export from country (box 44)  
Type/Length: a2  
If the attribute ‘Additional information id’ contains the code ‘DG0’ or ‘DG1’ 
the attribute ‘Export from EC’ or ‘Export from country’ shall be used. Both 
attributes cannot be used at the same time. In other cases the attribute cannot 
be used. If this attribute is used the country code presented in Annex 37c shall be used.  
Text (box 44)  
Type/Length: an ..70
 
Text LNG  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language (LNG) if the corresponding free text field is used.  
CUSTOMS OFFICE of departure  (box C)  
Number: 1  
The data group shall be used.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 797
 
Reference number (box C)  
Type/Length: an8  
The code presented in Annex 37c shall be used.  
TRADER principal  (box 50)  
Number: 1  
The data group shall be used.  
TIN (box 50)  
▼M26  
Type/Length: an ..17  
The attribute shall be used where the data group ‘CONTROL RESULT’ 
contains the code A3 or where the attribute ‘GRN’ is used.  
▼M19  
Name (box 50)  
Type/Length: an ..35  
The attribute shall be used if the attribute ‘TIN’ is used and the other 
attributes of this data group are not already known by the system.  
Street and number (box 50)  
Type/Length: an ..35  
The attribute shall be used if the attribute ‘TIN’ is used and the other 
attributes of this data group are not already known by the system.  
Country (box 50)  
Type/Length: a2  
The country code presented in Annex 37c shall be used if the attribute ‘TIN’ 
is used and the other attributes of this data group are not already known by 
the system.  
Postcode (box 50)  
Type/Length: an ..9  
The attribute shall be used if the attribute ‘TIN’ is used and the other 
attributes of this data group are not already known by the system.  
City (box 50)  
Type/Length: an ..35  
The attribute shall be used if the attribute ‘TIN’ is used and the other 
attributes of this data group are not already known by the system.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 798
 
NAD LNG  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language of name and address (NAD LNG) if the corresponding free text 
fields are used.  
REPRESENTATIVE  (box 50)  
Number: 1  
The data group shall be used if the principal makes use of an authorised 
representative.  
Name (box 50)  
Type/Length: an ..35  
The attribute shall be used.  
Representative capacity (box 50)  
Type/Length: a ..35  
The use of this attribute is optional.  
Representative capacity LNG  
Type/Length: a2  
The language code presented in Annex 37c shall be used to define the 
language (LNG) if the corresponding free text field is used.  
CUSTOMS OFFICE of transit  (box 51)  
Number: 9  
The data group shall be used according to Annex 37.  
Reference number (box 51)  
Type/Length: an8  
The code presented in Annex 37c shall be used.  
CUSTOMS OFFICE of destination (box 53)  
Number: 1  
The data group shall be used.  
Reference number (box 53)  
Type/Length: an8  
The code presented in Annex 37c shall be used.  
TRADER authorised consignee  (box 53)  
Number: 1  
The data group can be used to indicate that the goods will be delivered to an 
authorised consignee.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 799
 
TIN authorised consignee (box 53)  
Type/Length: an ..17  
The attribute shall be used to insert the trader identification number (TIN).  
CONTROL RESULT  (box D)  
Number: 1  
The data group shall be used if an authorised consignor lodges the declar ­
ation.  
Control result code (box D)  
Type/Length: an2  
The code A3 shall be used.  
Date limit (box D)  
Type/Length: n8  
The attribute shall be used.  
SEALS INFORMATION  (box D)  
Number: 1  
The data group shall be used if an authorised consignor lodges a declaration 
for which his authorisation requires the use of seals or a principal is granted 
the use of seals of a special type.  
Seals number (box D)  
Type/Length: n ..4  
The attribute shall be used.  
SEALS ID  (box D)  
Number: 99  
The data group shall be used for the identification (id) of seals.  
Seals identity (box D)  
Type/Length: an ..20  
The attribute shall be used.  
Seals identity LNG  
Type/Length: a2  
The language code (LNG) presented in Annex 37c shall be used.  
GUARANTEE  
Number: 9  
The data group shall be used.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 800
 
Guarantee type (box 52)  
▼M26  
Type/Length: an ..1  
▼M19  
The code presented in Annex 38 shall be used.  
GUARANTEE REFERENCE  (box 52)  
▼M20  
Number: 99  
The data group shall be used if the attribute ‘Guarantee type’ contains the 
code ‘0’, ‘1’, ‘2’, ‘4’ or ‘9’.  
▼M19  
GRN (box 52)  
▼M26  
Type/Length: an ..24  
▼M20  
The attribute shall be used to insert the guarantee reference number (GRN) if 
the attribute ‘Guarantee type’ contains the code contains the code ‘0’, ‘1’, ‘2’, 
‘4’ or ‘9’. In this case the attribute ‘Other guarantee reference’ can not be used.
 
The ‘Guarantee Reference’ number (GRN) is allocated by the office of 
guarantee to identify each single guarantee and it is structured as follows:  
Field Content Field type Examples  
1 Last two digits of the year at which the 
guarantee was accepted (YY) Numeric 2 97 
2 Identifier of the country where the 
guarantee is lodged (ISO alpha 2 
country code) Alphabetic 2 IT 
3 Unique identifier for the acceptance 
given by the office of guarantee per 
year and country Alphanumeric 12 1234AB788966 
4 Check digit Alphanumeric 1 8 
5 Identifier of the individual guarantee by 
means of voucher (1 letter + 6 digits) or NULL for other guarantee types Alphanumeric 7 A001017
 
Field 1 and 2 as explained above.  
Field 3 has to be filled with a unique identifier per year and country for the 
acceptance of the guarantee given by the office of guarantee. National admin ­
istrations which want to have the Customs Office Reference Number of the 
office of guarantee included in the GRN, could use up to the first six char ­
acters to insert the national number of the office of guarantee.  
Field 4 has to be filled with a value that is a check digit for the fields 1 to 3 
of the GRN. This field allows to detect an error when capturing the first four 
fields of the GRN.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 801
 
Field 5 is only used when the GRN is related to an individual guarantee by 
means of vouchers registered in the computerised transit system. In that case, 
this field has to be filled with the identifier of the voucher.  
▼M19  
Other guarantee reference (box 52)  
▼M20  
Type/Length: an ..35  
This attribute shall be used if the attribute ‘Guarantee type’ contains other 
codes than ‘0’, ‘1’, ‘2’, ‘4’ or ‘9’. In this case the attribute ‘GRN’ can not be 
used. 
▼M19  
Access code  
▼M20  
Type/length: an4  
The attribute shall be used when the attribute ‘GRN’ is used, otherwise this 
attribute is optional for the Member States. Depending on the type of guar ­
antee, it is issued by the office of guarantee, the guarantor or the principal 
and used to secure a specific guarantee.  
▼M19  
VALIDITY LIMITATION (EC)  
Number: 1  
Not valid for EC (box 52)  
Type/Length: n1  
The code 0 = no shall be used for Community transit.  
VALIDITY LIMITATION (NON-EC)  
Number: 99  
Not valid for other contracting parties (box 52)  
Type/Length: a2  
The country code presented in Annex 37c shall be used to indicate the EFTA 
country concerned.  
__________  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 802
 
ANNEX 37c  
ADDITIONAL CODES FOR THE COMPUTERISED TRANSIT SYSTEM  
1. Country codes (CNT)  
Field Content Field type Example  
1 ISO alpha 2 country code. Alphabetic 2 IT  
The ISO alpha 2 country code is used (see Annex 38).  
2. Language code  
ISO alpha 2 codification as specified in ISO — 639: 1988 shall apply.  
3. Commodity code (COM)  
Field Content Field type Examples  
1 HS6 Numeric 6 (left 
aligned) 010290  
The six digits of the Harmonised System have to be entered (HS6). The 
commodity code may be expanded to eight digits for national use.  
4. Sensitive goods code  
Field Content Field type Examples  
1 Additional identifier for sensitive goods Numeric ..2 2  
The code is used in extension to HS6, as shown in Annex44c, where a 
sensitive good cannot sufficiently be identified with HS6.  
▼M26  __________  
▼M19  
6. Produced documents/certificates code  
(numeric codes extracted from the 1997b UN Directories for electronic 
data interchange for administration, commerce and transport: List of code for data element 1001, Document/message name, coded.) 
Certificate of conformity 2 
Certificate of quality 3 Movement certificate A.TR.1 18
 ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 803
 
Container list 235 
Packing list 271 
Proforma invoice 325 
Commercial invoice 380 
House waybill 703 
Master bill of lading 704 
Bill of lading 705 House bill of lading 714 
Road list-SMGS 722 
Road consignment note 730 
Air waybill 740 
Master air waybill 741 
Dispatch note (post parcels) 750 
Multimodal/combined transport document (generic) 760 
Cargo manifest 785 
Bordereau 787 Dispatch note model T 820 
Dispatch note model T1 821 
Dispatch note model T2 822 
Control document T5 823 
Dispatch note model T2L 825 
Goods declaration for exportation 830 
Phytosanitary certificate 851 
Sanitary certificate 852 
Veterinary certificate 853 Certificate of origin 861 
Declaration of origin 862 
Preference certificate of origin 864 
Certificate of origin form GSP 865 
Import licence 911 
Cargo declaration (arrival) 933
 ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 804
 
Embargo permit 941 
TIF form 951 
TIR carnet 952 
EUR 1 certificate of origin 954 
ATA carnet 955 
Other zzz  
7. Additional information/Special indication code  
The codes applicable are as follows:  
DG0 = Export from one EFTA country subject to restriction or 
export from EC subject to restriction.  
DG1 = Export from one EFTA country subject to duties or export 
from EC subject to duties.  
DG2 = Export.  
Additional special indication codes can also be defined at national domain 
level.  
8. Customs office reference number (COR)  
Field Content Field type Example  
1 Identifier of the country to which the 
customs office belongs (see CNT) Alphabetic 2 IT 
2 National number of the customs office Alphanumeric 6 0830AB  
Field 1 as explained above.  
Field 2 has to be freely filled with a 6-character alphanumeric code. The 6 
characters allow national administrations, where necessary, to define a hierarchy of customs offices.
 
▼M32  
9. For the attribute ‘Declaration type’ (box 1): for TIR declarations, use the 
code ‘TIR’.  
10. For the attribute ‘Guarantee type’ (box 52): for TIR messages use the code ‘B’.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 805
 
ANNEX 37d  
(referred to in Article 353(2)(b))  
PART I  
FALLBACK PROCEDURE  
CHAPTER I  
General provisions  
1. This Annex lays down specific provisions for use of the fallback 
procedure, under Article 353(2), in the following cases:  
(a) for travellers:  
— where the customs authorities’ computerised system is not func ­
tioning;  
(b) for principals, including authorised consignors:  
— where the customs authorities’ computerised system is not func ­
tioning, or  
— where the principal’s computerised system is not functioning, or  
— where the network between the principal and the customs auth ­
orities is not functioning.  
2. Part I, Titles VII, VIII and Part II, Title II, Chapter 4, Sections 1, 2 and 3, 
subsections 1 to 7 shall apply to the fallback procedure unless otherwise 
provided in points 3 to 31 of this Annex.  
3. Transit declarations.  
3.1. The transit declaration used in a fallback procedure shall be recognisable 
by all parties involved in the transit operation in order to avoid problems at the office(s) of transit and at the office of destination. For this reason 
the used documentation is limited to the following:
 
— use of a Single Administrative Document (SAD),  
— use of a SAD printed out on plain paper by the trader system as 
foreseen in Annex 37, or  
— the SAD may be replaced by the layout of the  ►M34  Transit accom ­
panying document (TAD) — Transit/security accompanying 
document (TSAD) ◄ with the agreement of the customs authorities 
where the trader’s needs are considered justified by the customs auth ­
orities.  
3.2. For the implementation of point 3.1, third indent, of this Annex the  
►M34  TAD/TSAD ◄ shall be completed in accordance with  
►M34  Annex 37, 45a and 45e ◄. 
3.3. Where the provisions of this Annex refers to copies of the transit 
declaration accompanying a consignment, these provisions shall apply,  
mutatis mutandis , to the  ►M34  TAD/TSAD ◄. ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 806
 
CHAPTER II  
Implementing rules  
4. Unavailability of the customs authorities’ computerised system.  
4.1. The rules shall be applied as follows, irrespective of the document used:  
— the transit declaration shall be completed and produced to the office of 
departure in three copies in accordance with Annex 37 for the SAD 
and established in conformance with Annexes 37 and 45a for the  
►M34  TAD/TSAD ◄, 
— the transit declaration shall be registered in box C using a system of 
numbering different from that used in the computerised system,  
— the fallback procedure shall be indicated on the copies of the transit 
declaration with the stamp, conforming to the specimen in Part II of this Annex, in box A of the single administrative document (SAD) or 
in the place of the MRN and the barcode on the  ►
M34  TAD/TSAD ◄, 
— where a simplified procedure is used the economic operator shall fulfil 
all the obligations and conditions regarding the entries to be made in the declaration and the use of the special stamp referred to in points 26 
to 29, using respectively boxes D and C,
 
— the document shall be stamped either by the office of departure in case 
of the standard procedure or by the authorised consignor where a simplified procedure is used,
 
— where the  ►M34  TAD/TSAD ◄ layout is used, no barcode nor 
Movement Reference Number (MRN) shall appear in the declaration.  
4.2. Where the decision to follow the fallback procedure is taken, any declar ­
ation, which has been entered in the computerised system, but which has 
not been further processed owing to the failure of the system, shall be cancelled. The economic operator is required to provide information to the customs authorities each time a declaration is submitted to the system but 
subsequently the fallback procedure shall be used for that declaration.
 
4.3. The customs authority shall monitor the use of the fallback procedure in 
order to avoid its misuse.  
5. Unavailability of the principal’s computer system and/or network.  
— The provisions set out in point 4 shall apply excluding the provisions 
of the simplified procedure.  
— The principal shall inform the customs authorities when his computer 
system and/or network is available again.  
6. Unavailability of the authorised consignor’s computer system and/or 
network.  
Where the authorised consignor’s computer system and/or network is/are 
unavailable the following procedure shall apply:  
— the provisions set out in point 4 must be applied,  
— the authorised consignor shall inform the customs authorities when his 
computer system and/or network is available again,  
— in these circumstances or in the event of network deficiencies when an 
authorised consignor makes more than 2 % of his declarations in a 
year under the fallback procedure, the authorisation shall be reviewed 
in order to assess whether its conditions are still met.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 807
 
7. Data-capture by national authorities.  
However, in the cases referred to in points 5 and 6, national customs 
authorities may allow economic operators to present the transit declaration in one copy (making use of the SAD or, where relevant, of the layout of 
the ►
M34  TAD/TSAD ◄) to the office of departure in order to have it 
processed by the customs computerised system.  
CHAPTER III  
Operation of the procedure  
8. Goods placed under the Community transit procedure shall be carried 
under cover of Copies No 4 and No 5 of the SAD or under cover of the ►
M34  TAD/TSAD ◄ given to the principal by the office of 
departure.  
9. Furnishing of an individual guarantee by a guarantor.  
Where the office of guarantee is not the office of departure for the transit 
operation, it shall keep a copy of the instrument which provides evidence that it has accepted the guarantor’s undertaking. The principal shall present the original to the office of departure, where it shall be retained. If 
necessary the office may request a translation into the official language, 
or one of the official languages, of the country concerned.
 
10. Mixed consignments.  
In the case of consignments comprising both goods which must be carried 
under the T1 procedure and goods which must be carried under the T2 
procedure, the transit declaration bearing the ‘T’ symbol shall be supple ­
mented by:  
— supplementary forms bearing the ‘T1bis’, ‘T2bis’ or ‘T2Fbis’ symbol, 
as appropriate, or  
— loading lists bearing the ‘T1’, ‘T2’ or ‘T2F’ symbol, as appropriate.  
11. Presumption of T1 procedure.  
Where the T1, T2 or T2F symbols have been omitted from the right-hand 
subdivision of box 1 of the transit declaration, or where, in the case of consignments containing both goods carried under the T1 procedure and 
goods carried under the T2 procedure the provisions of point 10 have not 
been complied with, the goods shall be deemed to be moving under the T1 procedure.
 
12. Signing of the transit declaration and principal’s undertaking.  
By signing the transit declaration the principal assumes responsibility for 
complying with the provisions of Article 199(1).  
13. Identification measures.  
Where Article 357(4) is applied, the office of departure shall enter the 
following phrase against the ‘seals affixed’ heading in box ‘D. Control by office of departure’ of the transit declaration:
 
— Waiver — 99201.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 808
 
14. Entries in the transit declaration and release of the goods.  
— The office of departure shall record the results of the verification on 
each copy of the transit declaration.  
— If the findings of the verification are consistent with the declaration the 
office of departure shall release the goods and record the date on the 
copies of the transit declaration.  
15. Office of transit.  
15.1. The carrier shall present a transit advice note made out on a form 
corresponding to the specimen in Annex 46 to each office of transit, 
which shall retain it.  
15.2. Where goods are transported via an office of transit other than that 
mentioned in Copies No 4 and No 5 of the transit declaration, the said 
office:  
— shall send the transit advice note without delay to the office of transit 
originally designated, or  
— inform the office of departure in the cases and according to the 
procedure defined by the customs authorities in agreement with each other.
 
16. Presentation at the office of destination.  
16.1. The office of destination shall register Copies No 4 and No 5 of the transit 
declaration, record on them their date of arrival and enter the details of controls carried out.
 
16.2. A transit operation may end at an office other than the one entered in the 
transit declaration. That office shall then become the office of destination.  
Where the new office of destination comes under the jurisdiction of a 
Member State other than the one having jurisdiction over the office orig ­
inally designated, the new office shall enter in box ‘I. Control by office of 
destination’ of Copy No 5 of the transit declaration the following endorsement in addition to the usual observations it is required to make:
 
— Differences: office where goods were presented …… (name and 
country) — 99203.  
16.3. Where point 16.2, second paragraph, applies and if the transit declaration 
bears the following statement, the new office of destination shall keep the 
goods under its control and not allow their removal other than to the 
Member State having jurisdiction over the office of departure, unless specifically authorised by the latter:
 
— Exit from the Community subject to restrictions or charges under 
Regulation/Directive/Decision No ... — 99204.  
17. Receipt.  
The receipt may be made out on the back of Copy No 5 of the transit 
declaration on SAD, in the space provided.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 809
 
18. Return of Copy No 5.  
The competent authorities of the Member State of destination shall return 
Copy No 5 of the transit declaration to the customs authorities in the Member State of departure without delay and at most within eight days 
of the date when the operation ended. Where the  ►
M34  TAD/TSAD ◄ 
is used it is a copy of the  ►M34  TAD/TSAD ◄ presented which is 
returned under the same conditions as the Copy No 5.  
19. Informing the principal and alternative proof of the end of the procedure.  
If Copy No 5 of the transit declaration is not returned to the customs 
authorities of the Member State of departure within one month of the time 
limit for presentation of the goods at the office of destination, those auth ­
orities shall inform the principal and ask him to furnish proof that the procedure has ended.
 
20. Enquiry procedure.  
20.1. Where the customs authorities of the Member State of departure have not 
received proof within two months of time limit for presentation of the goods at the office of destination that the procedure has ended, they shall initiate the enquiry procedure immediately in order to obtain the 
information needed to discharge the procedure or, where this is not 
possible, to:
 
— establish whether a customs debt has been incurred,  
— identify the debtor,  
— determine the customs authorities responsible for recovery.  
20.2. If the customs authorities receive information earlier that the transit 
procedure has not ended, or suspect that to be the case, they shall 
initiate the enquiry procedure forthwith.  
20.3. The enquiry procedure shall likewise be initiated when it is discovered  ex 
post that proof of the end of the transit procedure has been forged and that 
the enquiry procedure is necessary to meet the objectives of point 20.1.  
21. Guarantee — Reference amount.  
21.1. For the application of Article 379(1) a calculation is made of the amount 
of the debt which may be incurred for each transit operation by the 
principal and he shall ensure that the amount at stake does not exceed 
the reference amount, taking into account also any operations for which the procedure is not yet ended.
 
21.2. The principal shall inform the guarantee office when the reference amount 
falls below a level sufficient to cover his Community transit operations.  
22. Comprehensive guarantee certificates and guarantee waiver certificates.  
On the basis of the authorisation in accordance with Article 372(1)(a) 
comprehensive guarantee certificates and guarantee waiver certificates 
issued by the customs authorities shall be presented at the office of 
departure. Particulars of the certificates shall be entered on transit declar ­
ations.  
23. Special loading lists.  
23.1. The customs authorities may authorise principals fulfilling the general 
conditions listed in Article 373 to use loading lists which do not 
comply with all the requirements set out in Annexes 44a, 44b, and 45.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 810
 
Use of such lists shall be authorised only where:  
— they are produced by firms which use an integrated electronic or 
automatic data-processing system to keep their records,  
— they are designed and completed in such a way that they can be used 
without difficulty by the customs authorities,  
— they include, for each item, the information required under Annex 44a.  
23.2. Descriptive lists drawn up for the purposes of carrying out dispatch/export 
formalities may also be authorised for use as loading lists under point 23.1, even where such lists are produced by firms not using an integrated 
electronic or automatic data-processing system to keep their records.
 
23.3. Firms which use an integrated electronic or automatic data-processing 
system to keep their records and are already authorised under points 23.1 and 23.2 to use loading lists of a special type, may also be authorised 
to use such lists for Community transit operations involving only one type 
of goods if this facility is made necessary by the computer programmes of the firms concerned.
 
24. Use of seals of a special type.  
Principals shall enter, opposite the heading ‘seals affixed’ in box ‘D. 
Control by office of departure’ of the transit declaration, the make, type, and number of the seals affixed.
 
25. Exemption regarding prescribed itinerary.  
Holders of such exemptions shall enter the following phrase in the 
corresponding attribute box 44 of the transit declaration:  
— Prescribed itinerary waived — 99205.  
26. Authorised consignor — Pre-authentication and formalities at departure.  
26.1. For the application of points 4 and 6, the authorisation shall stipulate that 
box ‘C. Office of departure’ of the transit declaration forms must:  
— be stamped in advance with the stamp of the office of departure and 
signed by an official of that office, or  
— be stamped by the authorised consignor with a special metal stamp 
approved by the competent authorities and conforming to the specimen in Annex 62. The stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose.
 
The authorised consignor shall complete the box by entering the date on 
which the goods are consigned and shall allocate a number to the transit declaration in accordance with the rules laid down in the authorisation.
 
26.2. The customs authorities may prescribe the use of forms bearing a 
distinctive mark as a means of identification.  
27. Authorised consignor — Security measures for the stamp.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 811
 
27.1. The authorised consignor shall take all necessary measures to ensure the 
safekeeping of the special stamps and/or forms bearing the stamp of the 
office of departure or a special stamp.  
He shall inform the customs authorities of the security measures he is 
taking to apply the previous subparagraph.  
27.2. In the event of the misuse by any person of forms stamped in advance 
with the stamp of the office of departure or with the special stamp, the authorised consignor shall be liable, without prejudice to any criminal 
proceedings, for the payment of duties and other charges payable in a 
particular country in respect of goods carried under cover of such forms unless he can satisfy the customs authorities by whom he was authorised that he took the measures required of him under point 27.1.
 
28. Authorised consignor — Information to be entered on declarations.  
28.1. Not later than on consignment of the goods, the authorised consignor shall 
complete the transit declaration and, where necessary, enter in box 44 the 
itinerary prescribed in accordance with Article 355(2) and, in box ‘D. 
Control by office of departure’, the period prescribed in accordance with Article 356 within which the goods must be presented at the office of destination, the identification measures applied and the following 
endorsement:
 
— Authorised consignor — 99206  
28.2. Where the competent authorities of the Member State of departure check a 
consignment before its departure, they shall record the fact on the declar ­
ation, in box ‘D. Control by office of departure’.  
28.3. Following consignment, Copy No 1 of the transit declaration shall be sent 
without delay to the office of departure. The customs authorities may provide in the authorisation that Copy No 1 be sent to the customs auth ­
orities of the Member State of departure as soon as the transit declaration 
is completed. The other copies shall accompany the goods in accordance 
with point 8 of this Annex.
 
29. Authorised consignor — Waiver of signature.  
29.1. The authorised consignor may be authorised not to sign transit declarations 
bearing the special stamp referred to in Annex 62 which are made out by an integrated electronic or automatic data-processing system. This waiver shall be subject to the condition that the authorised consignor has 
previously given the customs authorities a written undertaking acknowl ­
edging that he is the principal for all transit operations carried out under cover of transit declarations bearing the special stamp.
 
29.2. Transit declarations made out in accordance with point 29.1 shall contain, 
in the box reserved for the principal’s signature, the following phrase:  
— Signature waived — 99207.  
30. Authorised consignee — Obligations.  
30.1. When the goods arrive at his premises or at the places specified in the 
authorisation the authorised consignee shall without delay, send to the office of destination the  ►
M34  TAD/TSAD ◄ or Copies No 4 and 
No 5 of the transit declaration which accompanied the goods, indicating 
the date of arrival, the condition of any seals affixed and any irregularity.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 812
 
30.2. The office of destination shall make the entries provided for in point 16 of 
this Annex on Copies No 4 and No 5 of the transit declaration.  
31. Temporary prohibition of the use of the comprehensive guarantee for a 
reduced amount or the comprehensive guarantee.  
The detailed rules for the application of Article 381(4) as referred to in 
Annex 47a are supplemented by the following provisions:  
31.1. The following measures shall apply to transit operations involving goods 
which are subject to decisions prohibiting use of the comprehensive guar ­
antee.  
— The following phrase, measuring at least 100 × 10 mm and printed in 
red capital letters, shall be affixed diagonally to all copies of the transit declaration:
 
— COMPREHENSIVE GUARANTEE PROHIBITED — 99208.  
— By way of derogation from point 18, the office of destination shall 
return Copy No 5 of any transit declaration endorsed with this phrase no later than on the working day following that on which the consignment and the requisite copies of the declaration were 
presented at that office. Where such a consignment is presented to 
an authorised consignee within the meaning of Article 406, he shall send Copy No 5 to his local office of destination no later than on the working day following that on which he took receipt of the 
consignment.
 
31.2. Measures to alleviate the financial consequences of prohibiting the use of 
the comprehensive guarantee.  
When the use of the comprehensive guarantee has been prohibited 
temporarily for goods referred to in the list in Annex 44c, holders of 
comprehensive guarantees may, upon request, use an individual guarantee. 
However, the following special condition shall apply:  
— this individual guarantee can be used, within the framework of the 
fallback procedure, only within the office of departure identified in the guarantee instrument.
 
PART II  
SPECIMEN OF STAMP  
NCTS FALLBACK PROCEDURE  
NO DATA AVAILABLE IN THE SYSTEM  
INITIATED ON____________________  
(Date/hour)  
(dimensions: 26 × 59 mm, red ink)  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 813
 
ANNEX 38  
CODES TO BE USED IN THE FORMS  ( 1 ) ( 2 ) 
TITLE I  
GENERAL REMARKS  
This Annex contains only the specific basic requirements applicable when using 
paper forms. Where transit formalities are completed by the exchange of EDI 
messages, the instructions contained in this Annex apply unless Annexes 37a or 
37c provide otherwise.  
In some cases, the requirements for the type and length of entries are specified. 
The codes for the different types of data are:  
a alphabetic  
n numeric  
an alphanumeric  
The number after the code indicates the authorised length of the data entry. Two 
points before the indication of the length means that the data entry is not of a determined length, but that it may include a number of characters up to the number indicated.
 
TITLE II  
CODES  
Box 1: Declaration  
First subdivision  
The codes applicable (a2) are given below:  
EX ►C12 __________  ◄ For trade with countries and territories situated 
outside of the customs territory of the Community other than the EFTA 
countries  
For placing goods under a customs procedure referred to in columns A 
and E of the table in Annex 37, Title I, B)  
To confer on goods a customs-approved treatment or use referred to in 
columns C and D of the table in Annex 37, Title I, B)  
For dispatch of non-Community goods in the context of trade between 
Member States  
IM ►C12 __________  ◄ For trade with countries and territories situated 
outside of the customs territory of the Community other than the EFTA  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 814  
( 1 ) The use, in this Annex, of the words export, re-export, importation and re-importation 
equally cover dispatch, re-dispatch, introduction and re-introduction. 
( 2 ) The term ‘EFTA’ in this Annex refers not only to the EFTA countries but to the other 
non-Community contracting parties to the Conventions on a common transit procedure 
and on the simplification of formalities in trade in goods.
 For placing goods under a customs procedure referred to in columns H 
to K of the table in Annex 37, Title I, B)  
For placing non-Community goods under a customs procedure in the 
context of trade between Member States  
EU ►C12 __________  ◄ In the context of trade with EFTA countries  
For placing goods under a customs procedure referred to in columns A, E 
and H to K of the table in Annex 37, Title I, B)  
To confer on goods a customs-approved treatment or use referred to in 
columns C and D of the table in Annex 37, Title I, B)  
CO ►C12 __________  ◄ In respect of Community goods subject to 
specific measures during the transitional period following the accession of new Member States
 
▼M35  
Placing of goods under the customs warehousing procedure in order to 
obtain payment of special export refunds prior to exportation or manu ­
facturing under customs supervision and under customs control prior to 
exportation and payment of export refunds.  
▼M24  
In respect of Community goods in the context of trade between parts of 
the customs territory of the Community to which the provisions of 
Directive 77/388/EEC are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply.
 
Second subdivision  
The codes applicable (a1) are given below:  
A for a normal declaration (normal procedure under Article 62 of the Code)  
B for an incomplete declaration (simplified procedure under Article 76(1)(a) 
of the Code)  
C for a simplified declaration (simplified procedure under Article 76(1)(b) of 
the Code)  
D For lodging a normal declaration (such as referred to under code A) before 
the declarant is in a position to present the goods.  
E For lodging an incomplete declaration (such as referred to under code B) 
before the declarant is in a position to present the goods.  
F For lodging a simplified declaration (such as referred to under code C) 
before the declarant is in a position to present the goods.  
▼M35  
X for a supplementary declaration under a simplified procedure covered by B 
and E.  
Y for a supplementary declaration under a simplified procedure covered by C 
and F.  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 815
 
Z for a supplementary declaration under a simplified procedure under 
Article 76(1)(c) of the Code (entry of the goods in the records)  
Codes D, E and F can only be used in the framework of the procedure 
provided for in Article 201(2) where customs authorities authorise the lodging of a declaration before the declarant is in a position to present the goods.
 
Third subdivision  
The codes applicable (an..5) are given below:  
T1 ►C12 __________  ◄ Goods required to move under the external 
Community transit procedure  
T2 ►C12 __________  ◄ Goods required to move under the internal 
Community transit procedure in accordance with Article 163 or 165 of the Code, unless Article 340c(2) applies
 
T2F ►C12 __________  ◄ Goods required to move under the internal 
Community transit procedure, in accordance with Article 340c(1)  
T2SM  ►C12 __________  ◄ Goods placed under the internal Community 
transit procedure, in application of Article 2 of Decision 4/92 of the 
EEC-San Marino Co-operation Committee of 22 December 1992.  
T ►C12 __________  ◄ Mixed consignments covered by 
Article 351, in which case the space following the ‘T’ must be scored through
 
T2L ►C12 __________  ◄ Form establishing the Community status of 
goods  
T2LF  ►C12 __________  ◄ Form establishing the Community status of 
goods consigned to, or from, a part of the customs territory of the 
Community where the provisions of Directive 77/388/EEC do not apply  
T2LSM  ►C12 __________  ◄ Form 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.  
Box 2: Consignor/Exporter  
▼M33  
Where an identification number is required, the EORI number shall be used. It is 
structured as follows:  
Field Content Field type Format Examples  
1 Identifier of the Member 
State assigning the number 
(ISO alpha 2 country code) Alphabetic 2 a2 PL 
2 Unique identifier in a 
Member State Alphanumeric 15 an..15 1234567890ABCDE  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 816
 
Example : ‘PL1234567890ABCDE’ for a Polish exporter (country code: PL) whose 
unique national EORI number is ‘1234567890ABCDE’.  
▼M40  
Country code: the Community’s alphabetical codes for countries and territories 
are based on the current ISO alpha 2 codes (a2) insofar as they are compatible with the country codes laid down in accordance with Article 5(2) of Regulation (EC) No 471/2009 of the European Parliament and of the Council 
of 6 May 2009 on Community statistics relating to external trade with 
non-member countries and repealing Council Regulation (EC) No 1172/95 (
 1 ). 
▼M24  
Box 8: Consignee  
▼M33  
Where an identification number is required, the EORI number, structured as 
specified in the description for box 2, shall be used.  
▼M51  
Where an identification number is required and the declaration includes the 
particulars for an exit summary declaration as set out in Annex 30a, a third 
country unique identification number which has been made available to the Union by the third country concerned may be used.
 
▼M24  
Box 14: Declarant/Representative  
(a) Insert one of the following codes (n1) before the full name and address to 
designate the declarant or the status of the representative:  
1 ►C12 __________  ◄ Declarant  
2 ►C12 __________  ◄ Representative (direct representation within 
the meaning of the first indent of Article 5(2) of the Code)  
3 ►C12 __________  ◄ Representative (indirect representation 
within the meaning of the second indent of Article 5(2) of the Code).  
Where this data element is printed on a paper document, it will be in square 
brackets (Ex: [1], [2] or [3])  
(b) ►M33  Where an identification number is required, the EORI number, 
structured as specified in the description for box 2, shall be used. ◄ 
▼M33  __________  
▼M24  
Box 15a: Country of dispatch/export code  
Use the country codes entered in box 2.  
Box 17a: Country-of-destination code  
Use the country codes entered in box 2.  
Box 17b: Region-of-destination code  
Use the codes to be adopted by the Member States.  
Box 18: Nationality of means of transport at departure  
Use the country codes entered in box 2.  ▼M33  1993R2454 — EN — 05.12.2014 — 022.001 — 817  
( 1 ) OJ L 152, 16.6.2009, p. 23.
 Box 19: Container (Ctr)  
The relevant codes (n1) are given below:  
0 Goods not transported in containers  
1 Goods transported in containers.  
Box 20: Delivery terms  
The codes and statements to be entered, as appropriate, in the first two 
subdivisions of this box are as follows:  
▼M40  
First subdivision Meaning Second subdivision 
Incoterms code Incoterms — ICC/ECE Place to be specified  
Code applicable usually for road and 
rail transport  
DAF (Incoterms 2000) Delivered at frontier Named place  
Codes applicable for all modes of 
transport  
EXW (Incoterms 2010) Ex works Named place 
FCA (Incoterms 2010) Free carrier Named place 
CPT (Incoterms 2010) Carriage paid to Named place of destination 
CIP (Incoterms 2010) Carriage and insurance paid to Named place of destination DAT (Incoterms 2010) Delivered at terminal Named terminal at port or place of 
destination 
DAP (Incoterms 2010) Delivered at place Named place of destination 
DDP (Incoterms 2010) Delivered duty paid Named place of destination 
DDU (Incoterms 2000) Delivered duty unpaid Named place of destination  
Codes applicable usually for sea and 
inland waterway transport  
FAS (Incoterms 2010) Free alongside ship Named port of shipment 
FOB (Incoterms 2010) Free on board Named port of shipment 
CFR (Incoterms 2010) Cost and freight Named port of destination 
CIF (Incoterms 2010) Cost, insurance and freight Named port of destination 
DES (Incoterms 2000) Delivered ex ship Named port of destination DEQ (Incoterms 2000) Delivered ex quay Named port of destination 
XXX Delivery terms other than those listed 
above Narrative description of delivery terms 
given in the contract
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 818
 
The Member States may require the following coded particulars (n1) in the third 
subdivision:  
1 ►C12 __________  ◄ Place situated in the territory of the Member State 
concerned  
2 ►C12 __________  ◄ Place situated in the territory of another Member 
State  
3 ►C12 __________  ◄ Other (place situated outside the Community).  
Box 21: Nationality of active means of transport crossing the border  
Use the country codes entered in box 2.  
Box 22: Invoice currency  
The invoice currency is to be entered by means of the ISO alpha-3 currency code 
(Codes ISO 4217 for the representation of currencies and funds).  
▼M27  
Box 24: Nature of the transaction  
▼M40  
The Member States which require this item of information must use the single 
digit codes listed in column A of the table provided for in Article 10(2) of Commission Regulation (EU) No 113/2010 (
 1 ), this digit being entered in the 
left-hand side of the box. They may also provide for a second digit from the list 
in column B of that table to be entered in the right-hand side of the box.  
▼M24  
Column A Column B  
1 ►C12 __________  ◄ Transactions 
involving actual or intended transfer of ownership against payment or other consideration (other than the transactions 
listed under 2, 7 and 8 (
 1 ) ( 2 ) ( 3 )) 1 ►C12 __________  ◄ Final purchase/ 
sale (  2 ) 
2 ►C12 __________  ◄ Goods dispatched 
for viewing, trial samples, goods dispatched with 
right of return and transactions involving 
commission 
3 ►C12 __________  ◄ Transactions 
involving payment in kind 
4 ►C12 __________  ◄ Sale to foreign 
travellers for their personal use 
5 ►C12 _______  ◄ Financial leasing (  3 ) 
2 ►C12 _______  ◄ Return of goods 
already recorded under code 1 (  4 ); replacement 
of goods free of charge (  4 ) 1 ►C12 _______  ◄ Return of goods 
2 ►C12 _______  ◄ Replacement for 
returned goods 
3 ►C12 _______  ◄ Replacement 
(e.g. under terms of guarantee) for goods not returned
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 819  
( 1 ) OJ L 37, 10.2.2010, p. 1.
 Column A Column B  
3 ►C12 _______  ◄ Transactions (not 
temporary in nature) involving transfer of ownership but without consideration (financial or otherwise) 1 ►
C12 _______  ◄ Deliveries of goods 
under programmes wholly or partly financed by the European Community 
2 ►
C12 _______  ◄ Other government- 
aid deliveries 
3 ►C12 _______  ◄ Other aid deliveries 
(individuals and non-governmental organi ­
sations) 
4 ►C12 _______  ◄ Other 
4 ►C12 _______  ◄ Transactions with a 
view to processing (  5 ) or contractor repair (  6 ) 
(other than the transactions recorded under 7) 1 ►C12 _______  ◄ Processing 
2 ►C12 _______  ◄ Repair and main ­
tenance against payment 
3 ►C12 _______  ◄ Repair and main ­
tenance free of charge 
5 ►C12 _______  ◄ Transactions after 
processing (  5 ) or contractor repair (  6 ) (other 
than the transactions recorded under 7) 1 ►C12 _______  ◄ Processing 
2 ►C12 _______  ◄ Repair and main ­
tenance against payment 
3 ►C12 _______  ◄ Repair and main ­
tenance free of charge 
6 ►C12 _______  ◄ Transactions not 
involving transfer of ownership, e.g. hire, loan, operational leasing (
 7 ) and other 
temporary uses (  8 ), with the exception of 
processing under contract or repair (delivery and return) 1 ►
C12 _______  ◄ Hire, loan, operational 
leasing 
2 ►C12 _______  ◄ Other temporary uses 
7 ►C12 _______  ◄ Transactions in 
connection with a joint defence programme 
or another intergovernmental production programme (e.g. Airbus) 
8 ►
C12 _______  ◄ Delivery of building 
material and equipment in connection with 
construction or civil engineering activities 
constituting part of a general contract (  9 ) ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 820
 
Column A Column B  
9 ►C12 _______  ◄ Other transactions  
( 1 ) This item covers most exports and imports, i.e. transactions in respect of which: 
— ownership is transferred from resident to non-resident or vice versa, — payment or other compensation (payment in kind) is or will be made. 
It should be noted that this applies to goods sent between entities of a same enterprise or of a same group of 
enterprises and to goods sent from/to central distribution depots, unless no payment or other compensation is 
made in respect of these transactions (in which case such transactions shall be listed under code 3). 
(
 2 ) Including spare parts and other replacement deliveries made against payment. 
( 3 ) Including financial leasing: the lease instalments are calculated in such a way as to cover all or virtually all the 
value of the goods. The benefits and risks of ownership are transferred to the lessee. At the end of the contract, 
the lessee becomes the legal owner. 
( 4 ) Return and replacement dispatches of goods originally recorded under headings 3 to 9 of column A should be 
recorded under the corresponding headings. 
( 5 ) Processing operations (whether or not under customs supervision) should be recorded under headings 4 and 5 
of column A. Own-account processing operations are not covered by these headings and should be recorded 
under heading 1 of column A. 
( 6 ) Repair entails the restoration of goods to their original function; this may involve some structural alterations or 
improvements. 
( 7 ) Operational leasing: all lease contracts other than financial leasing (see note3). 
( 8 ) This item covers goods exported/imported with the intention of subsequent reimport/re-export without any 
change of ownership taking place. 
( 9 ) The transactions recorded under heading 8 of column A involve goods which are not separately invoiced but 
for which a single invoice is made covering the total collective value. Where this is not the case, the trans ­
actions should be recorded under heading 1.  
Box 25: Mode of transport at the border  
The codes applicable (n1) are given below:  
Code Description  
1 Sea transport 
2 Rail transport 
3 Road transport 
4 Air transport 
5 Postal consignment 
7 Fixed transport installations 
8 Inland waterway transport 
9 Own propulsion  
Box 26: Inland mode of transport  
The codes listed for box 25 are applicable.  
Box 29: Office of exit/entry  
Use (an8) codes structured as follows:  
— the first two characters (a2) serve to identify the country by means of the 
country code entered in box 2,  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 821
 
— the next six characters (an6) stand for the office concerned in that country. It 
is suggested that the following structure be adopted:  
The first three characters (a3) would be taken up by the UN/LOCODE and 
the last three by a national alphanumeric subdivision (an3). If this subdivision is not used, the characters ‘000’ should be inserted.
 
Example: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE for 
the city of Brussels, 000 for the unused subdivision.  
▼M40  
Box 31: Packages and description of goods; Marks and numbers — 
Container No(s) — Number and kind  
Kind of packages  
Use the following codes.  
(UN/ECE Recommendation No 21/Rev. 8.1 of 12 July 2010).  
PACKAGING CODES 
Aerosol AE 
Ampoule, non-protected AM 
Ampoule, protected AP 
Atomizer AT Bag BG Bag, flexible container FX Bag, gunny GY Bag, jumbo JB Bag, large ZB Bag, multiply MB 
Bag, paper 5M 
Bag, paper, multi-wall XJ Bag, paper, multi-wall, water resistant XK Bag, plastic EC Bag, plastics film XD Bag, polybag 44 Bag, super bulk 43 Bag, textile 5L 
Bag, textile, sift proof XG 
Bag, textile, water resistant XH Bag, textile, without inner coat/liner XF Bag, tote TT
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 822
 
Bag, woven plastic 5H 
Bag, woven plastic, sift proof XB Bag, woven plastic, water resistant XC Bag, woven plastic, without inner coat/liner XA Bale, compressed BL 
Bale, non-compressed BN 
Ball AL Balloon, non-protected BF Balloon, protected BP Bar BR Barrel BA 
Barrel, wooden 2C 
Barrel, wooden, bung type QH Barrel, wooden, removable head QJ Bars, in bundle/bunch/truss BZ Basin BM Basket BK 
Basket, with handle, cardboard HC 
Basket, with handle, plastic HA Basket, with handle, wooden HB Belt B4 Bin BI Block OK 
Board BD 
Board, in bundle/bunch/truss BY Bobbin BB Bolt BT Bottle, gas GB
 ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 823
 
Bottle, non-protected, bulbous BS 
Bottle, non-protected, cylindrical BO Bottle, protected bulbous BV Bottle, protected cylindrical BQ Bottlecrate/bottlerack BC 
Box BX 
Box, aluminium 4B Box, Commonwealth Handling Equipment Pool (CHEP), 
Eurobox DH 
Box, fibreboard 4G 
Box, for liquids BW 
Box, natural wood 4C 
Box, plastic 4H Box, plastic, expanded QR Box, plastic, solid QS 
Box, plywood 4D 
Box, reconstituted wood 4F Box, steel 4A Box, wooden, natural wood, ordinary QP Box, wooden, natural wood, with sift proof walls QQ 
Bucket BJ 
Bulk, gas (at 1 031 mbar and 15 °C) VG Bulk, liquefied gas (at abnormal temperature/pressure) VQ Bulk, liquid VL 
Bulk, scrap metal VS 
Bulk, solid, fine particles (‘powders’) VY Bulk, solid, granular particles (‘grains’) VR Bulk, solid, large particles (‘nodules’) VO 
Bunch BH 
Bundle BE Bundle, wooden 8C
 ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 824
 
Butt BU 
Cage CG 
Cage, Commonwealth Handling Equipment Pool (CHEP) DG 
Cage, roll CW 
Can, cylindrical CX 
Can, rectangular CA 
Can, with handle and spout CD 
Canister CI Canvas CZ 
Capsule AV 
Carboy, non-protected CO 
Carboy, protected CP 
Card CM Cart, flatbed FW 
Carton CT 
Cartridge CQ 
Case CS 
Case, car 7A 
Case, isothermic EI 
Case, skeleton SK Case, steel SS 
Case, with pallet base ED 
Case, with pallet base, cardboard EF 
Case, with pallet base, metal EH 
Case, with pallet base, plastic EG Case, with pallet base, wooden EE 
Case, wooden 7B 
Cask CK 
Chest CH 
Churn CC
 ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 825
 
Clamshell AI 
Coffer CF Coffin CJ Coil CL Composite packaging, glass receptacle 6P 
Composite packaging, glass receptacle in aluminium crate YR 
Composite packaging, glass receptacle in aluminium drum YQ Composite packaging, glass receptacle in expandable plastic 
pack YY 
Composite packaging, glass receptacle in fibre drum YW 
Composite packaging, glass receptacle in fibreboard box YX 
Composite packaging, glass receptacle in plywood drum YT 
Composite packaging, glass receptacle in solid plastic pack YZ Composite packaging, glass receptacle in steel crate box YP Composite packaging, glass receptacle in steel drum YN 
Composite packaging, glass receptacle in wickerwork hamper YV 
Composite packaging, glass receptacle in wooden box YS Composite packaging, plastic receptacle 6H Composite packaging, plastic receptacle in aluminium crate YD Composite packaging, plastic receptacle in aluminium drum YC 
Composite packaging, plastic receptacle in fibre drum YJ 
Composite packaging, plastic receptacle in fibreboard box YK Composite packaging, plastic receptacle in plastic drum YL Composite packaging, plastic receptacle in plywood box YH 
Composite packaging, plastic receptacle in plywood drum YG 
Composite packaging, plastic receptacle in solid plastic box YM Composite packaging, plastic receptacle in steel crate box YB Composite packaging, plastic receptacle in steel drum YA 
Composite packaging, plastic receptacle in wooden box YF 
Cone AJ Container, flexible 1F
 ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 826
 
Container, gallon GL 
Container, metal ME 
Container, not otherwise specified as transport equipment CN 
Container, outer OU 
Cover CV 
Crate CR 
Crate, beer CB 
Crate, bulk, cardboard DK Crate, bulk, plastic DL 
Crate, bulk, wooden DM 
Crate, framed FD 
Crate, fruit FC 
Crate, metal MA Crate, milk MC 
Crate, multiple layer, cardboard DC 
Crate, multiple layer, plastic DA 
Crate, multiple layer, wooden DB 
Crate, shallow SC 
Crate, wooden 8B 
Creel CE Cup CU 
Cylinder CY 
Demijohn, non-protected DJ 
Demijohn, protected DP 
Dispenser DN Drum DR 
Drum, aluminium 1B 
Drum, aluminium, non-removable head QC 
Drum, aluminium, removable head QD 
Drum, fibre 1G
 ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 827
 
Drum, iron DI 
Drum, plastic IH 
Drum, plastic, non-removable head QF 
Drum, plastic, removable head QG 
Drum, plywood 1D 
Drum, steel 1A 
Drum, steel, non-removable head QA 
Drum, steel, removable head QB Drum, wooden 1W 
Envelope EN 
Envelope, steel SV 
Filmpack FP 
Firkin FI Flask FL 
Flexibag FB 
Flexitank FE 
Foodtainer FT 
Footlocker FO 
Frame FR 
Girder GI Girders, in bundle/bunch/truss GZ 
Hamper HR 
Hanger HN 
Hogshead HG 
Ingot IN Ingots, in bundle/bunch/truss IZ 
Intermediate bulk container WA 
Intermediate bulk container, aluminium WD 
Intermediate bulk container, aluminium, liquid WL 
Intermediate bulk container, aluminium, pressurised > 10 kpa WH
 ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 828
 
Intermediate bulk container, composite ZS 
Intermediate bulk container, composite, flexible plastic, liquids ZR Intermediate bulk container, composite, flexible plastic, press ­
urised ZP 
Intermediate bulk container, composite, flexible plastic, solids ZM 
Intermediate bulk container, composite, rigid plastic, liquids ZQ Intermediate bulk container, composite, rigid plastic, pressurised ZN Intermediate bulk container, composite, rigid plastic, solids PLN Intermediate bulk container, fibreboard ZT Intermediate bulk container, flexible ZU Intermediate bulk container, metal WF Intermediate bulk container, metal, liquid WM Intermediate bulk container, metal, other than steel ZV Intermediate bulk container, metal, pressure 10 kpa WJ Intermediate bulk container, natural wood ZW Intermediate bulk container, natural wood, with inner liner WU Intermediate bulk container, paper, multi-wall ZA Intermediate bulk container, paper, multi-wall, water resistant ZC Intermediate bulk container, plastic film WS Intermediate bulk container, plywood ZX Intermediate bulk container, plywood, with inner liner WY 
Intermediate bulk container, reconstituted wood ZY 
Intermediate bulk container, reconstituted wood, with inner liner WZ Intermediate bulk container, rigid plastic AA Intermediate bulk container, rigid plastic, freestanding, liquids ZK Intermediate bulk container, rigid plastic, freestanding, press ­
urised ZH 
Intermediate bulk container, rigid plastic, freestanding, solids ZF 
Intermediate bulk container, rigid plastic, with structural 
equipment, liquids ZJ 
Intermediate bulk container, rigid plastic, with structural 
equipment, pressurised ZG
 ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 829
 
Intermediate bulk container, rigid plastic, with structural 
equipment, solids ZD 
Intermediate bulk container, steel WC 
Intermediate bulk container, steel, liquid WK Intermediate bulk container, steel, pressurised > 10 kpa WG Intermediate bulk container, textile without coat/liner WT Intermediate bulk container, textile, coated WV 
Intermediate bulk container, textile, coated and liner WX 
Intermediate bulk container, textile, with liner WW Intermediate bulk container, woven plastic, coated WP Intermediate bulk container, woven plastic, coated and liner WR Intermediate bulk container, woven plastic, with liner WQ Intermediate bulk container, woven plastic, without coat/liner WN Jar JR Jerrican, cylindrical JY Jerrican, plastic 3H Jerrican, plastic, non-removable head QM Jerrican, plastic, removable head QN Jerrican, rectangular JC Jerrican, steel 3A Jerrican, steel, non-removable head QK Jerrican, steel, removable head QL 
Jug JG 
Jutebag JT Keg KG Kit KI Liftvan LV Log LG Logs, in bundle/bunch/truss LZ Lot LT
 ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 830
 
Lug LU 
Luggage LE Mat MT Matchbox MX Mutually defined ZZ 
Nest NS 
Net NT Net, tube, plastic NU Net, tube, textile NV 
Not available NA 
Octabin OT Package PK Package, cardboard, with bottle grip-holes IK Package, display, cardboard IB 
Package, display, metal ID 
Package, display, plastic IC Package, display, wooden IA Package, flow IF 
Package, paper wrapped IG 
Package, show IE Packet PA Pail PL 
Pallet PX 
Pallet, 100 cm × 110 cm AH Pallet, AS 4068-1993 OD Pallet, box Combined open-ended box and pallet PB Pallet, CHEP 100 cm × 120 cm OC 
Pallet, CHEP 40 cm × 60 cm OA 
Pallet, CHEP 80 cm × 120 cm OB
 ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 831
 
Pallet, ISO T11 OE 
Pallet, modular, collars 80 cm × 100 cm PD 
Pallet, modular, collars 80 cm × 120 cm PE 
Pallet, modular, collars 80 cm × 60 cm AF 
Pallet, shrinkwrapped AG 
Pallet, triwall TW Pallet, wooden 8A 
Pan P2 
Parcel PC 
Pen PF 
Piece PP 
Pipe PI 
Pipes, in bundle/bunch/truss PV Pitcher PH 
Plank PN 
Planks, in bundle/bunch/truss PZ 
Plate PG 
Plates, in bundle/bunch/truss PY 
Platform, unspecified weight or dimension OF 
Pot PT 
Pouch PO 
Punnet PJ Rack RK 
Rack, clothing hanger RJ 
Receptacle, fibre AB 
Receptacle, glass GR 
Receptacle, metal MR 
Receptacle, paper AC 
Receptacle, plastic PR 
Receptacle, plastic wrapped MW 
Receptacle, wooden AD Rednet RT 
Reel RL
 ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 832
 
Ring RG 
Rod RD 
Rods, in bundle/bunch/truss RZ 
Roll RO 
Sachet SH 
Sack SA Sack, multi-wall MS 
Sea-chest SE 
Set SX 
Sheet ST 
Sheet, plastic wrapping SP 
Sheetmetal SM 
Sheets, in bundle/bunch/truss SZ Shrinkwrapped SW 
Skid SI 
Slab SB 
Sleeve SY 
Slipsheet SL 
Spindle SD 
Spool SO 
Suitcase SU 
Tablet T1 Tank container, generic TG 
Tank, cylindrical TY 
Tank, rectangular TK 
Tea-chest TC 
Tierce TI 
Tin TN 
Tray PU 
Tray, containing horizontally stacked flat items GU 
Tray, one layer no cover, cardboard DV Tray, one layer no cover, plastic DS 
Tray, one layer no cover, polystyrene DU
 ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 833
 
Tray, one layer no cover, wooden DT 
Tray, rigid, lidded stackable (CEN TS 14482:2002) IL 
Tray, two layers no cover, cardboard DY Tray, two layers no cover, plastic tray DW Tray, two layers no cover, wooden DX Trunk TR Truss TS Tub TB 
Tub, with lid TL 
Tube TU Tube, collapsible TD Tube, with nozzle TV Tubes, in bundle/bunch/truss TZ Tun TO Tyre TE 
Uncaged UC 
Unit UN Unpacked or unpackaged NE Unpacked or unpackaged, multiple units NG Unpacked or unpackaged, single unit NF Vacuum-packed VP Vanpack VK 
Vat VA 
Vehicle VN Vial VI Wickerbottle WB
 
▼M24  
Box 33: Commodity Code  
First subdivision (8 digits)  
To be completed using the headings of the Combined Nomenclature.  
Where the form is used for Community transit procedure purposes, the 
commodity code made up of at least the six digits of the Harmonised Commodity Description and Coding System shall be entered in this subdivision. 
However, where Community legislation so requires, the Combined Nomenclature 
heading shall be used.
 ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 834
 
Second subdivision (two characters)  
To be completed in accordance with the Taric code (two characters for the 
application of specific Community measures in respect of formalities to be 
completed at destination).  
Third subdivision (four characters)  
To be completed in accordance with the Taric code (first additional code).  
Fourth subdivision (four characters)  
To be completed in accordance with the Taric code (second additional code).  
Fifth subdivision (four characters)  
Codes to be adopted by the Member States concerned.  
Box 34a: Country-of-origin code  
Use the country codes entered in box 2.  
Box 34b: Region-of-origin/-production code  
Codes to be adopted by the Member States.  
Box 36: Preference  
This box is for three-digit codes comprising a single-digit component from 1). 
and a two-digit component from 2).  
The relevant codes are given below:  
1. First digit of the code  
1 Tariff arrangement erga omnes  
2 Generalised System of Preferences (GSP)  
3 Tariff preferences other than those mentioned under code 2  
▼M35  
4 Customs duties under the provisions of customs union agreements 
concluded by the European Union  
▼M24  
2. Next two digits  
00 None of the following  
10 Tariff suspension  
15 Tariff suspension with specified end-use  
18 Tariff suspension with certificate confirming the special nature of the 
product  
19 Temporary suspension for products imported with a certificate of 
airworthiness  
20 Tariff quota (*)  
23 Tariff quota with specified end-use (*)  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 835  
(*) Where the requested tariff quota is exhausted, Member States may allow the request to 
be valid for any other existing preference.
 25 Tariff quota with certificate confirming the special nature of the product (*)  
28 Tariff quota following outward processing (*)  
40 Special end-use resulting from the Common Customs Tariff  
50 Certificate confirming the special nature of the product  
Box 37: Procedure  
A. First subdivision  
The codes to be entered in this subdivision are four-digit codes, composed of 
a two-digit code representing the procedure requested, followed by a second two-digit code representing the previous procedure. The list of two-digit codes 
is given below.
 
‘Previous procedure’ means the procedure under which the goods were placed 
before being placed under the procedure requested.  
It should be noted that where the previous procedure is a warehousing 
procedure or temporary importation, or where the goods have come from a 
free zone, the relevant code should be used only where the goods have not 
been placed under a customs procedure with economic impact (inward processing, outward processing or processing under customs control).
 
For example: re-export of goods imported under the customs inward 
processing procedure (suspension system) and subsequently placed under 
the customs warehousing procedure = 3151 (not 3171). (First operation = 5100; second operation = 7151: re-export = 3151).
 
Similarly, where goods previously temporarily exported are re-imported, 
placing under one of the abovementioned suspensive procedures is to be 
regarded as simple importation under that procedure. Indication of the ‘re- 
importation’ aspect is to be given only when the goods are released for free circulation.
 
For example: entry for home use with simultaneous entry for free circulation 
of goods exported under the customs outward processing procedure and 
placed under a customs warehousing procedure on re-importation = 6121 (not 6171). (First operation: temporary export for outward processing = 2100; second operation: storage in customs warehouse = 7121; third oper ­
ation: entry for home use + entry for free circulation = 6121).
 
The codes marked in the list below with the letter (a) cannot be used as the 
first two digits of the procedure code, but only to indicate the previous procedure.
 
For example: 4054 = entry for free circulation and home use of goods 
previously placed under the IP — suspension system in another Member 
State.  
List of procedures for coding purposes  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 836  
(*) Where the requested tariff quota is exhausted, Member States may allow the request to 
be valid for any other existing preference.
 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 Free circulation of goods simultaneously redispatched in the context of 
trade between parts of the customs territory of the Community in which 
the provisions of Directive 77/388/EEC are applicable and parts of that territory in which these provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not 
apply.
 
Free circulation of goods simultaneously redispatched in the context of 
trade between the Community and the countries with which it has formed a customs union.
 
Example:  Goods arriving from a third country, released for free 
circulation in France and sent on to the Channel 
Islands.  
02 Free circulation of goods with a view to applying the inward processing 
procedure (drawback system).  
Explanation : Inward processing (drawback system) in accordance 
with Article 114(1)(b) of the Code.  
07 Free circulation with simultaneous placing of goods under a ware ­
housing procedure other than a customs warehousing procedure.  
Explanation:  This code is to be used where the goods are released 
for free circulation but where VAT and possibly 
excise duties have not been paid.  
Examples:  Imported machines are released for free circulation 
but VAT has not been paid. While the goods are 
placed in a tax warehouse or approved area, 
payment of the VAT is suspended.  
▼C12  
Imported cigarettes are released for free circulation but VAT and excise 
duties have not been paid. While the goods are stored in a tax 
warehouse or approved area, payment of the VAT and excise duties 
is suspended.  
▼M24  
10 Permanent export.  
Example:  Normal export of Community goods to a third 
country, but also export of Community goods to 
parts of the customs territory of the Community to 
which the provisions of Council Directive 77/388/EEC do not apply (OJ L 145, 13.6.1977, p. 1).
 
11 Export of compensating products obtained from equivalent goods under 
the inward processing procedure (suspension system) before entering 
import goods for the procedure.  
Explanation : Prior export (EX-IM) in accordance with Article 115(1)(b) 
of the Code.  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 837
 
Example:  Export of cigarettes manufactured from Community 
tobacco leaves before placing of tobacco leaves 
from a third country under the inward processing procedure.
 
21 Temporary export under the outward processing procedure.  
Example : Explanation: Outward processing procedure under 
Articles 145 to 160 of the Code. See also code 22.  
22 Temporary export other than that referred to under code 21.  
Example:  The simultaneous application to textile products of the 
outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94).
 
23 Temporary export for return in the unaltered state.  
Example : Temporary export for exhibitions of articles such as 
samples, professional equipment, etc.  
31 Re-export.  
Explanation : Re-export of non-Community goods following a 
suspensive arrangement with economic impact.  
Example : Goods are placed under a customs warehousing procedure 
and subsequently declared for  ►C12 re-export. ◄ 
40 Simultaneous release for free circulation and home use of goods which 
are not the subject of a VAT-exempt supply.  
Example : Goods coming from a third country with payment of 
the customs duties and VAT.  
41 Simultaneous release for free circulation and home use of goods placed 
under the inward processing procedure (drawback system).  
Example : Inward processing procedure with payment of customs 
duties and national taxes on import.  
▼M40  
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.  
Explanation:  Exemption from payment of VAT and, where appli ­
cable, the excise duty suspension, is granted because 
the import is followed by an intra-Community 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 desti ­
nation. In order to use this procedure, the persons must meet the conditions listed in Article 143(2) of Directive 2006/112/EC and, where applicable, the 
conditions listed in Article 17(1)(b) of Directive 
2008/118/EC.
 
Example 1:  Import of goods with exemption from VAT through a 
tax representative.  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 838
 
Example 2:  Excise goods imported from a third country, which are 
released for free circulation and are the subject of 
a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the 
place of importation initiated by a registered 
consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.
 
▼M24  
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 
Community of the kind applied in their time to ES and PT.
 
45 Release of goods for free circulation and home use for either VAT or 
excise duties and their placing under the tax warehouse procedure.  
Explanation : VAT or excise exemption by placing the goods under 
a fiscal warehouse procedure.  
Examples:  Cigarettes imported from a third country are released 
for free circulation and VAT has been paid. While the goods are in the tax warehouse or approved area, the payment of excise duties is suspended.
 
▼C12  
Cigarettes imported from a third country are released 
for free circulation and excise duties are paid. While the goods are in the tax warehouse or approved area the payment of VAT is suspended.
 
▼M24  
48 Entry for home use with simultaneous release for free circulation of 
replacement goods under the customs outward processing procedure 
prior to the export of the temporary export goods.  
Explanation:  Standard exchange system (IM-EX), prior importation 
in accordance with Article 154(4) of the Code.  
49 Entry for home use of Community goods in the context of trade 
between parts of the customs territory of the Community in which 
the provisions of Directive 77/388/EEC are applicable and parts of that territory in which those provisions do not apply, or in the context of trade between the parts of that territory where these 
provisions do not apply.
 
Entry for home use of goods in the context of trade between the 
Community and the countries with which it has formed a customs 
union.  ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 839
 
Explanation:  Import with entry for home use of goods from parts of 
the Community to which the Sixth VAT Directive 
(77/388/EEC) does not apply. The use of the SAD is laid down in Article 206.
 
▼M35  
Examples:  Goods arriving from Martinique and entered for home 
use in Belgium.  
Goods coming from Andorra and entered for home 
use in Germany.  
▼M24  
51 Inward processing procedure (suspension system).  
Explanation : Inward processing (suspension system) in accordance 
with Article 114(1)(a) and (2)(a) of the Code.  
53 Import under temporary import procedure.  
Example : Temporary importation, e.g. for an exhibition.  
54 Inward processing (suspension system) 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-Community trade.  
Example:  Goods from a third country are placed under inward 
processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany 
for release for free circulation (4054) or further 
processing (5154).
 
61 Re-importation with simultaneous release for free circulation and home 
use of goods which are not the subject of a VAT-exempt supply.  
▼M40  
63 Reimportation with simultaneous release for free circulation and home 
use of goods which are the subject of a VAT-exempt supply to another 
Member State and, when applicable, an excise duty suspension.  
Explanation:  Exemption from payment of VAT and, where appli ­
cable, the excise duty suspension, is granted because 
the reimportation is followed by an intra-Community 
supply or transfer of the goods to another Member State. In such a case, the VAT and, where applicable, the excise duty, will be due in the Member State of 
final destination. In order to use this procedure, the 
persons must meet the conditions listed in Article 143(2) of Directive 2006/112/EC and, where 
applicable, the conditions listed in Article 17(1)(b) of 
Directive 2008/118/EC.
 
Example 1:  Reimportation after outward processing or temporary 
export, with any VAT debt being charged to a tax 
representative.  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 840
 
Example 2:  Excise goods reimported after outward processing and 
released for free circulation, which are the subject of 
a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the 
place of reimportation initiated by a registered 
consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.
 
▼M24  
68 Re-importation with partial entry for home use and simultaneous entry 
for free circulation and placing of goods under a warehousing procedure 
other than a customs warehousing procedure.  
Example : Processed alcoholic beverages are re-imported and 
placed in an excise warehouse.  
71 Placing of goods under the customs warehousing procedure.  
Explanation:  Placing of goods under the customs warehousing 
procedure. This in no way precludes the simultaneous placement of goods in, say, an excise or VAT ware ­
house.
 
▼M35  
76 Placing of goods under the customs warehousing procedure in order to 
obtain payment of special export refunds prior to exportation.  
Example:  Boned meat of adult male bovine animals placed 
under the customs warehousing procedure prior to 
export (Article 4 of Commission Regulation (EC) 
No 1741/2006 of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed 
under the customs warehousing procedure prior to 
export (
 1 )). 
77 Manufacturing of goods under supervision by the customs authorities 
and under customs control (within the meaning of Article 4(13) and (14) of the Code) prior to exportation and payment of export refunds.
 
Example:  Preserved beef and veal products manufactured under 
supervision by the customs authorities and under 
customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for 
the application of export refunds in the case of 
certain preserved beef and veal products (
 2 )). 
▼M24  
78 Entry of goods for a free zone subject to type II controls.  
91 Placing of goods under processing under customs control.  ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 841  
( 1 ) OJ L 329, 25.11.2006, p. 7. 
( 2 ) OJ L 325, 24.11.2006, p. 12.
 92 Processing under customs control in another Member State (without 
release for free circulation in that Member State).(a)  
Explanation : This code is used to record the operation for the 
purposes of statistics on intra-Community trade.  
Example:  Goods from a third country are processed under 
customs control in Belgium (9100). After undergoing 
processing, they are dispatched to Germany for 
release for free circulation (4092) or further processing (9192).
 
B. Second subdivision  
1. Where this box is used to specify a Community procedure, a code 
composed of an alphabetic character followed by two alpha-numeric char ­
acters must be used, the first character of which identifies a category of measures in the following manner: 
Inward processing Axx 
Outward processing Bxx Relief Cxx 
Temporary import Dxx 
Agricultural products Exx Other Fxx
 
Inward processing (IP)  
(Article 114 of the Code)  
Procedure Code  
Import  
Goods entered for an IP procedure (suspension system) 
after prior export of compensating products obtained from 
milk and milk products A01 
Goods placed under an IP procedure (suspension system) 
and intended for military use abroad A02 
Goods placed under an IP procedure (suspension system) 
and intended for re-export to the continental shelf A03 
Goods placed under an IP procedure (suspension system) 
(VAT only) A04 
Goods placed under an IP procedure (suspension system) 
(VAT only) and intended for re-export to the continental shelf A05 
Goods placed under an IP procedure (drawback system) 
and intended for military use abroad A06 
Goods placed under an IP procedure (drawback system) 
and intended for re-export to the continental shelf A07 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 842
 
Procedure Code  
Goods which are placed under an IP procedure (sus ­
pension system) without suspension of excise duties. A08 
Export  
Compensating products obtained from milk and milk 
products A51 
Compensating products placed under an IP procedure 
(suspension system) (VAT only) A52 
Compensating products placed under an IP procedure and 
intended for military use abroad A53 
Outward processing (OP)  
(Article 145 of the Code)  
Procedure Code  
Import  
Compensating products returning to the Member State in 
which duties were paid B01 
Compensating products returning after repair under 
guarantee B02 
Compensating products returning after replacement under 
guarantee B03 
Compensating products returning after outward processing 
and VAT suspension in case of end-use. B04 
Compensating products returning with partial relief of 
customs duties when the cost of the processing operation is used for calculation (article 591) B05 
Export  
Goods imported for IP exported for repair under OP B51 
Goods imported for IP exported for replacement under 
guarantee B52 
OP under agreements with third countries, possibly 
combined with VAT OP B53 
VAT OP only B54
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 843
 
Relief  
(Regulation (EC) No 1186/2009)  
Article No Code  
Relief from import duties  
Personal property belonging to natural 
persons transferring their normal place of 
residence to the Community 3 C01 
Trousseaux and household effects imported 
on the occasion of a marriage 12(1) C02 
Presents customarily given on the occasion 
of a marriage 12(2) C03 
Personal property acquired by inheritance. 17 C04 
School outfits, educational materials and 
related household effects 21 C06 
Consignments of negligible value 23 C07 
Consignments sent from one private indi ­
vidual to another 25 C08 
Capital goods and other equipment 
imported on the transfer of activities from 
a third country into the Community 28 C09 
Capital goods and other equipment 
belonging to persons engaged in a liberal 
profession and to legal persons engaged in a non-profit making activity 34 C10 
Educational, scientific and cultural 
materials; scientific instruments and apparatus as listed in Annex I 42 C11 
Educational, scientific and cultural 
materials; scientific instruments and apparatus as listed in Annex II 43 C12 
Educational, scientific and cultural 
materials; scientific instruments and apparatus imported exclusively for non commercial purposes (including spare 
parts, components, accessories and tools) 44-45 C13 
Equipment imported for non-commercial 
purposes by or on behalf of a scientific 
research establishment or organisation 
based outside the Community 51 C14 
Laboratory animals and biological or 
chemical substances intended for research 53 C15 
Therapeutic substances of human origin 
and blood-grouping and tissue-typing 
reagents 54 C16
 ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 844
 
Article No Code  
Instruments and apparatus used in medical 
research, establishing medical diagnoses or 
carrying out medical treatment 57 C17 
Reference substances for the quality 
control of medicinal products 59 C18 
Pharmaceutical products used at inter ­
national sports events 60 C19 
Goods for charitable or philanthropic 
organisations 61 C20 
Articles in Annex III intended for the blind 66 C21 
Articles in Annex IV intended for the blind 
imported by blind persons themselves for 
their own use (including spare parts, 
components, accessories and tools). 67(1)(a) and 
67(2) C22 
Articles in Annex IV intended for the blind 
imported by certain institutions or organi ­
sations (including spare parts, components, 
accessories and tools) 67(1)(b) and 
67(2) C23 
Articles intended for other handicapped 
persons (other than blind persons) imported by handicapped persons them ­
selves for their own use (including spare 
parts, components, accessories and tools) 68(1)(a) and 
68(2) C24 
Articles intended for other handicapped 
persons (other than blind persons) imported by certain institutions or organi ­
sations (including spare parts, components, 
accessories and tools) 68(1)(b) and 
68(2) C25 
Goods imported for the benefit of disaster 
victims 74 C26 
Honorary decorations or awards 81 C27 
Presents received in the context of inter ­
national relations 82 C28 
Goods to be used by monarchs or heads of 
state 85 C29 
Samples of goods of negligible value 
imported for trade promotion purposes 86 C30 
Printed matter and advertising material 
imported for trade promotion purposes 87-89 C31
 ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 845
 
Article No Code  
Products used or consumed at a trade fair 
or similar event 90 C32 
Goods imported for examination, analysis 
or test purposes 95 C33 
Consignments sent to organisations 
protecting copyrights or industrial and 
commercial patent rights 102 C34 
Tourist information literature 103 C35 
Miscellaneous documents and articles 104 C36 Ancillary materials for the stowage and 
protection of goods during their transport 105 C37 
Litter, fodder and feeding stuffs for 
animals during their transport 106 C38 
Fuel and lubricants present in land motor 
vehicles and special containers 107 C39 
Materials for cemeteries for, and 
memorials to, war victims 112 C40 
Coffins, funerary urns and ornamental 
funerary articles 113 C41  
Relief from export duties  
Domesticated animals exported at the time 
of transfer of agricultural activities from the Community to a third country 115 C51 
Fodder and feeding stuffs accompanying 
animals during their exportation 121 C52
 
▼M24  
Temporary import  
(The Code and this Regulation)  
Procedure Article of this 
Regulation Code 
Pallets 556 D01 
Containers 557 D02 Means of transport 558 D03 Personal effects and goods for sports 
purposes imported by travellers 563 D04 
Welfare material for seafarers 564 D05 
Disaster relief material 565 D06 
Medical, surgical and laboratory equipment 566 D07
 ▼M40  1993R2454 — EN — 05.12.2014 — 022.001 — 846
 
Procedure Article of this 
Regulation Code 
Animals 567 D08 
Goods intended for activities in keeping 
with the particularities of the frontier zone 567 D09 
Sound, image or data carrying media 568 D10 
Publicity material 568 D11 Professional equipment 569 D12 Pedagogic material and scientific 
equipment 570 D13 
Packings, full 571 D14 
Packings, empty 571 D15 Moulds, dies, blocks, drawings, sketches, 
measuring, checking and testing instruments and other similar articles 572 D16 
Special tools and instruments 572 D17 
Goods to be subjected to tests 573(a) D18 Goods imported, subject to satisfactory 
acceptance tests, in connection with a sales contract 573(b) D19 
Goods used to carry out tests 573(c) D20 
Samples 574 D21 Replacement means of production 575 D22 Goods to be exhibited or used at a public 
event 576(1) D23 
Goods for approval (two months) 576(2) D24 
Works of art, collectors' items and antiques 576(3a) D25 Goods imported with a view to their sale 
by auction 576(3b) D26 
Spare parts, accessories and equipment 577 D27 
Goods imported in particular situations 
having no economic effect 578(b) D28 
Goods imported occasionally and for a 
period not exceeding three months 578(a) D29
 
Article of the 
Code Code 
Temporary importation with partial relief 
from duties 142 D51  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 847
 
Agricultural products  
Procedure Code  
Import  
▼M35  
Use of the unit price for the determination of the customs 
value for certain perishable goods (Article 152 (1)(a)a) E01 
▼M40  
Standard import values (for example: Regulation (EU) 
No 543/2011) E02 
▼M24  
Export  
Agricultural products for which a refund is requested, 
subject to an export certificate (Annex I goods). E51 
Agricultural products for which a refund is requested, not 
requiring an export certificate (Annex I goods). E52 
Agricultural products for which a refund is requested, 
exported in small quantities, not requiring an export 
certificate (Annex I goods). E53 
Agricultural products for which a refund is requested, 
subject to a refund certificate (non-Annex I goods). E61 
Agricultural products for which a refund is requested, not 
requiring a refund certificate (non-Annex I goods) E62 
Agricultural products for which a refund is requested, 
exported in small quantities, without a refund certificate 
(non-Annex I goods) E63 
Agricultural products for which a refund is requested, 
exported in small quantities disregarded for the calculation 
of minimum rates of checks. E71 
Other  
Procedure Code  
Import  
Relief from import duties for returned goods (Article 185 
of the Code) F01 
Relief from import duties for returned goods (Special 
circumstances provided for in Article 844, 1: agriculture goods) F02 
Relief from import duties for returned goods (Special 
circumstances provided for in Article 846, 2: repair or 
restoration) F03 
Compensatory products which return to the Community 
after having been previously exported or re-exported 
(Article187 of the Code) F04
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 848
 
Procedure Code  
▼M40  
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. F06
 
▼M24  
Processing under customs control where the economic 
conditions are deemed to be fulfilled (Article 552, 1, first 
subparagraph) F11 
Exemption from import duties of products of sea-fishing 
and other products taken from the territorial sea of a third country by vessels registered or recorded in a Member State and flying the flag of the state F21 
Exemption from import duties of products obtained from 
products of sea-fishing and other products taken from the 
territorial sea of a third country on board factory-ships registered or recorded in a Member State and flying the flag of the state F22 
Goods which, after having been under an 
outward-processing procedure, are placed under a ware ­
housing procedure without suspension of excise duties F31 
Goods which, after having been under an 
inward-processing procedure, are placed under a ware ­
housing procedure without suspension of excise duties F32 
Goods which, after having been in a free zone subject to 
type-II controls, are placed under a warehousing procedure 
without suspension of excise duties F33 
Goods which, after having been subject to processing 
under customs control, are placed under a warehousing 
procedure without suspension of excise duties F34 
Release for free circulation of goods for events or for sale 
placed under temporary importation, applying the elements of calculation in force at the moment of acceptance of the declaration for free circulation F41 
Release for free circulation of compensating products 
when their own customs duties are to be applied 
(Article 122(a) of the Code) F42 
Release for free circulation of goods placed under an IP 
procedure, or release for free circulation of compensating products without compensatory interests (Article 519, 
paragraph 4) F43 
Export  
Exports for military use F51 Victualling F61 Victualling of goods eligible for refunds F62
 
▼M35  
Entry in victualling warehouse (Articles 37 to 40 of 
Commission Regulation (EC) No 612/2009 (  1 )) F63 
▼M24  
Exit from victualling warehouse of goods intended for 
victualling F64 
►M35  ( 1 ) OJ L 186, 17.7.2009, p. 1. ◄ ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 849
 
2. Codes exclusively for national use must be composed of a numeric 
character followed by two alphanumeric characters according to that 
Member State's own nomenclature.  
Box 40: Summary declaration/Previous document  
This box is for alphanumeric (an..26) codes.  
Each code has three components, which are separated by dashes (-). The first 
component (a1) consists of three different letters and is used to distinguish between the three categories mentioned below. The second component (an..3), which consists of a combination of digits and/or letters, serves to identify the 
type of document. The third component (an..20) represents the particulars needed 
to recognise the document, either its identification number or another recog ­
nisable reference.
 
1. The first component (a1):  
the summary declaration, represented by ‘X’,  
the initial declaration, represented by ‘Y’  
the previous document, represented by ‘Z’,  
2. The second component (an..3):  
Choose the abbreviation for the document from the ‘list of abbreviations for 
documents’.  
This list includes the code ‘CLE’, which stands for ‘date and reference of the 
entry of the goods in the records’. (Article 76(1)(c) of the Code). The date is 
coded as follows: yyyymmdd.  
3. The third component (an..20):  
The identification number or another recognisable reference of the document 
is inserted here.  
Examples:  
— The previous document is a T1 transit document to which the office of 
destination has assigned the number ‘238544’. The code will therefore be ‘Z-821-238544’. (‘Z’ for previous document, ‘821’ for the transit procedure and ‘238544’ for the document's registration number (or the 
MRN for the NCTS operations)).
 
— A cargo manifest bearing the number ‘2222’ is used as a summary 
declaration. The code will be ‘X-785-2222’. (‘X’ for the summary declar ­
ation, ‘785’ for the cargo manifest and ‘2222’ for the manifest's identi ­
fication number).  
— Goods were entered in the records on 14 February 2002. The code will 
therefore be ‘Y-CLE-20020214-5’ (‘Y’ to show there was an initial 
declaration, ‘CLE’ for ‘entry in the records’, ‘20020214’ for the date of entry, ‘2002’ being the year, ‘02’ the month, ‘14’ the day and ‘5’ for the reference of the entry in the records).
 
List of abbreviations for documents  
Container list 235 
Loading list (delivery note) 270 Packing list 271
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 850
 
Proforma invoice 325 
Commercial invoice 380 House waybill 703 Master bill of lading 704 Bill of lading 705 CIM consignment note (rail) 720 Road list SMGS 722 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 Community transit Declaration — Mixed consignments (T) 820 External Community transit Declaration (T1) 821 Internal Community transit Declaration (T2) 822 Control copy T5 823 TIR carnet 952 ATA carnet 955 Reference/date of entry of the goods in the records CLE Information sheet INF3 IF3 Information sheet INF8 IF8 Cargo manifest — simplified procedure MNS Internal Community transit Declaration — Article 340 c, 1) T2F T2M T2M
 
▼M35  
Entry summary declaration 355 
Summary declaration for temporary storage 337  
▼M24  
Other ZZZ  
If the above document is drawn up using the SAD, the abbreviation will 
comprise the codes specified for the first subdivision of box 1. (IM, EX, CO 
and EU)  
Box 43: Valuation method  
The provisions used to determine the customs value of imported goods are to be 
coded as follows:  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 851
 
Code Relevant Article of the Code Method  
1 29(1) Transaction value of the 
imported goods 
2 30(2)(a) Transaction value of identical 
goods 
3 30(2)(b) Transaction value of similar 
goods 
4 30(2)(c) Deductive value method 5 30(2)(d) Computed value method 
6 31 Value based on the data available 
(‘fall-back’ method)
 
Box 44: Additional information/Documents produced/Certificates and auth ­
orisations  
1. Additional information  
A five-digit code is used to encode additional information of a customs 
nature. This code follows the additional information unless Community law 
provides for the code to be used in place of the text.  
▼M35  
Example: The declarant may indicate his wish to have Copy 3 returned to 
him by entering ‘RET-EXP’ or the code 30400 in Box 44 
(Article 793a(2)).  
▼M24  
Community law provides for certain additional information to be entered in boxes 
other than box 44. However, such additional information should be coded 
according to the same rules as the information to be specifically entered in box 
44. Furthermore, where Community law fails to specify the box in which information is to be entered, that information is to be entered in box 44.
 
▼M35  
All types of additional information are listed at the end of this title.  
▼M24  
Member States may provide for the use of national additional information 
provided that their codification presents a structure different to the codes for Community additional information.
 
2. Documents produced, certificates and authorisations  
▼M40  
(a) Documents, certificates and Community or international authorisations or 
other references produced in support of the declaration must be entered in 
the form of a code composed of 4 alpha-numeric characters, and, where applicable, followed either by an identification number or another recog ­
nisable reference. The list of documents, certificates, authorisations and 
other references and their respective codes can be found in the TARIC 
database.
 
▼M24  
(b) National documents, certificates and authorisations produced in support of the 
declaration must be entered in the form of a code composed of an numeric character followed by 3 alpha-numeric characters (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.
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 852
 
Box 47: Calculation of taxes  
First column: Type of tax  
(a) The codes applicable are given below: 
Customs duties on industrial products A00 
Customs duties on agricultural products A10 Additional duties A20 Definitive antidumping duties A30 Provisional antidumping duties A35 Definitive countervailing duties A40 Provisional countervailing duties A45 VAT B00 Compensatory interest (VAT) B10 Interest on arrears (VAT) B20 Export taxes C00 
Export taxes on agricultural products C10 
Interest on arrears D00 Compensatory interest (I.e. Inward processing) D10 Duties collected on behalf of other countries E00
 
(b) Codes exclusively for national use must be composed of a numeric character 
followed by two alphanumeric characters according to that Member State's 
own nomenclature.  
Last column : Method of payment  
The following codes may be used by the Member States:  
A ►C12 _______  ◄ Payment in cash  
B ►C12 _______  ◄ Payment by credit card  
C ►C12 _______  ◄ Payment by cheque  
D ►C12 _______  ◄ Other (e. g. direct debit to agent's cash account)  
E ►C12 _______  ◄ Deferred or postponed payment  
F ►C12 _______  ◄ Deferred payment — customs system  
G ►C12 _______  ◄ Postponed payment — VAT system (Article 23 Sixth 
VAT Directive)  
H ►C12 _______  ◄ Electronic credit transfer  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 853
 
J ►C12 _______  ◄ Payment through post office administration (postal 
consignments) or other public sector or government 
department  
K ►C12 _______  ◄ Excise credit or rebate  
M ►C12 _______  ◄ Security, including cash deposit  
P ►C12 _______  ◄ From agent's cash account  
R ►C12 _______  ◄ Guarantee  
S ►C12 _______  ◄ Individual guarantee account  
T ►C12 _______  ◄ From agent's guarantee account  
U ►C12 _______  ◄ From agent's guarantee — standing authority  
V ►C12 _______  ◄ From agent's guarantee — individual authority  
O ►C12 _______  ◄ Guarantee lodged with Intervention Agency.  
Box 49: Identification of warehouse  
The code to be entered has the following three-part structure:  
— the letter identifying the type of warehouse in accordance with the 
descriptions contained in Article 525 (a1). For warehouses other than those 
mentioned in Article 525, the following codes should be used:  
Y for a non-customs warehouse  
Z for a free zone or free warehouse  
— the identification number allocated by the Member State when issuing the 
authorisation (an..14)  
— the country code for the authorising Member State, as defined in box 2 (a2).  
▼M33  
Box 50: Principal  
Where an identification number is required, the EORI number, structured as 
specified in the description for box 2, shall be used.  
▼M24  
Box 51: Intended offices of transit (and country)  
Use the codes entered in box 29.  
Box 52: Guarantee  
Guarantee codes  
The codes applicable (n1) are given below:  
▼M26  
Situation Code Other entries  
For guarantee waiver (Articles 94(4) of 
the Code and 380(3) of this Regulation) 0 — guarantee waiver certificate number  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 854
 
Situation Code Other entries  
For comprehensive guarantee 1 — comprehensive guarantee certificate 
number 
— office of guarantee 
For individual guarantee by a guarantor 2 — reference for the guarantee under ­
taking 
— office of guarantee 
For individual guarantee in cash 3 
For individual guarantee in the form of 
vouchers 4 — individual guarantee voucher 
number 
For guarantee waiver where secured 
amount does not exceed EUR 500 
(Article 189(5) of the Code) 5 
For guarantee not required (Article 95 of 
the Code) 6 
For guarantee not required for certain 
public bodies 8 
For individual guarantee of the type 
under point 3 of Annex 47a 9 — reference to the guarantee under ­
taking 
— office of guarantee  
▼M24  
Entering countries under the heading ‘not valid for’:  
Use the country codes entered in box 2.  
Box 53: Office of destination (and country)  
Use the codes entered in box 29.  
Additional information — code XXXXX  
General category — Code 0xxxx  
Legal basis Subject Additional information Box Code  
Article 497 § 3 Application for 
authorisation on the 
declaration for a 
customs procedure with economic impact ‘Simplified authori ­
sation’ 44 00100 
Annex 37 Several exporters, 
consignees or previous documents ‘Other’ 2, 8 and 
40 00200 
Annex 37 Identity between 
declarant and consignor ‘Consignor’ 14 00300
 ▼M26  1993R2454 — EN — 05.12.2014 — 022.001 — 855
 
Legal basis Subject Additional information Box Code  
Annex 37 Identity between 
declarant and 
exporter ‘Exporter’ 14 00400 
Annex 37 Identity between 
declarant and 
consignee ‘Consignee’ 14 00500  
On import: Code 1xxxx  
Article Subject Additional information Box Code  
2 paragraph 1 of 
Regulation No 1147/ 
2002 Temporarily 
suspension of the 
autonomous duties ‘Import with 
airworthiness 
certificate’ 44 10100 
549 Paragraph 1 Discharge of inward 
processing (sus ­
pension system) IP/S goods 44 10200 
549 Paragraph 2 Discharge of inward 
processing (sus ­
pension system) 
(specific commercial 
policy measures) IP/S goods, 
Commercial policy 44 10300 
550 Discharge of inward 
processing (drawback) IP/D goods 44 10400 
583 Temporary 
admission ‘TA goods’ 44 10500
 
▼M35  
On export: Code 3xxxx  
Article Subject Additional information Box Code  
298 Export of agri ­
cultural goods 
subject to end-use Article 298 
Regulation (EEC) 
No 2454/93 
End-use: Goods destined for expor ­
tation — agricultural 
refunds not 
applicable 44 30 300 
793a(2) The desire to have 
copy 3 returned ‘RET-EXP’ 44 30 400
 ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 856
 
TITLE III  
TABLE OF LINGUISTIC REFERENCES AND OF THEIR CODES  
Linguistic references Codes  
— BG Ограничена  валидност  
— CS Omezená platnost 
— DA Begrænset gyldighed 
— DE Beschränkte Geltung — EE Piiratud kehtivus — EL Περιορισμένη  ισχύς  
— ES Validez limitada 
— FR Validité limitée  
►
M45  — HR Ograni čena valjanost ◄ 
— IT Validità limitata 
— LV Ierobežots derîgums — LT Galiojimas apribotas — HU Korlátozott érvényû 
— MT Validità limitata 
— NL Beperkte geldigheid — PL Ograniczona wa żność 
— PT Validade limitada 
— RO Validitate limitat ă 
— SL Omejena veljavnost — SK Obmedzená platnost' 
— FI Voimassa rajoitetusti 
— SV Begränsad giltighet — EN Limited validity Limited validity — 99200 
— BG Освободено  
— CS Osvobození — DA Fritaget 
— DE Befreiung 
— EE Loobutud — EL Απαλλαγή  
— ES Dispensa 
— FR Dispense  
►
M45  — HR Oslobo đeno ◄ 
— IT Dispensa 
— LV Der īgs bez zīmoga 
— LT Leista neplombuoti — HU Mentesség — MT Tne ħħija 
— NL Vrijstelling 
— PL Zwolnienie — PT Dispensa 
— RO Dispens ă 
— SL Opustitev Waiver — 99201
 ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 857
 
Linguistic references Codes  
— SK Oslobodenie 
— FI Vapautettu 
— SV Befrielse. — EN Waiver 
— BG Алтернативно  доказателство  
— CS Alternativní d ůkaz 
— DA Alternativt bevis 
— DE Alternativnachweis — EE Alternatiivsed tõendid 
— EL Εναλλακτική  απόδειξη  
— ES Prueba alternativa — FR Preuve alternative  
►
M45  — HR Alternativni dokaz ◄ 
— IT Prova alternativa 
— LV Alternat īvs pierādījums 
— LT Alternatyvusis įrodymas 
— HU Alternatív igazolás 
— MT Prova alternattiva — NL Alternatief bewijs 
— PL Alternatywny dowód 
— PT Prova alternativa — RO Prob ă alternativ ă 
— SL Alternativno dokazilo 
— SK Alternatívny dôkaz 
— FI Vaihtoehtoinen todiste — SV Alternativt bevis 
— EN Alternative proof Alternative proof — 99202 
— BG Различия : митническо  учреждение , където  стоките  
са представени  …… (наименование  и страна ) 
— CS Nesrovnalosti: ú řad, kterému bylo zboží p ředloženo 
…… (název a zem ě) 
— DA Forskelle: det sted, hvor varerne blev frembudt …… 
(navn og land) 
— DE Unstimmigkeiten: Stelle, bei der die Gestellung 
erfolgte …… (Name und Land) 
— EE Erinevused: asutus, kuhu kaup esitati …….(nimi ja 
riik) 
— EL Διαφορές : εμπορεύματα  προσκομισθέντα  στο τελωνείο  
…… (Όνομα  και χώρα ) 
— ES Diferencias: mercancías presentadas en la oficina …… 
(nombre y país) Differences: office where goods 
were presented …… (name and country) — 99203
 ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 858
 
Linguistic references Codes  
— FR Différences: marchandises présentées au bureau …… 
(nom et pays)  
►M45  — HR Razlike: carinarnica kojoj je roba podnesena 
… (naziv i zemlja) ◄ 
— IT Differenze: ufficio al quale sono state presentate le 
merci …… (nome e paese) 
— LV Atš ķirības: muitas iest āde, kurā preces tika uzr ādītas 
…… (nosaukums un valsts) 
— LT Skirtumai: įstaiga, kuriai pateiktos prek ės …… (pava ­
dinimas ir valstyb ė) 
— HU Eltérések: hivatal, ahol az áruk bemutatása megtörtént 
…… (név és ország) 
— MT Differenzi: uffi ċċju fejn l-o ġġetti kienu ppre żentati 
…… (isem u pajji ż) 
— NL Verschillen: kantoor waar de goederen zijn aange ­
bracht …… (naam en land) 
— PL Niezgodno ści: urząd w którym przedstawiono towar 
…… (nazwa i kraj) 
— PT Diferenças: mercadorias apresentadas na estãncia …… 
(nome e país) 
— RO Diferen țe: mărfuri prezentate la biroul vamal …… 
(nume și țara) 
— SL Razlike: urad, pri katerem je bilo blago predloženo 
…… (naziv in država) 
— SK Nezrovnalosti: úrad, ktorému bol tovar dodaný …… 
(názov a krajina). 
— FI Muutos: toimipaikka, jossa tavarat esitetty …… (nimi 
ja maa) 
— SV Avvikelse: tullkontor där varorna anmäldes …… 
(namn och land) 
— EN Differences: office where goods were presented …… 
(name and country) 
— BG Излизането  от …………… подлежи  на ограничения  
или такси  съгласно  Регламент /Директива /Решение  
№ …, 
— CS Výstup ze …………… podléhá omezením nebo 
dávkám podle na řízení/směrnice/rozhodnutí č … 
— DA Udpassage fra …………… undergivet restriktioner 
eller afgifter i henhold til forordning/direktiv/ afgørelse nr. … 
— DE Ausgang aus ……………- gemäß Verordnung/Rich ­
tlinie/Beschluss Nr. … Beschränkungen oder Abgaben unterworfen. 
— EE … territooriumilt väljumine on aluseks piirangutele ja 
maksudele vastavalt määrusele/direktiivile/otsusele nr … 
— EL Η έξοδος  από …………… υποβάλλεται  σε περιοριο­  
ρισμούς  ή σε επιβαρύνσεις  από τον Κανονισμό /την 
Οδηγία /την Απόφαση  αριθ. … Exit from …………… subject to 
restrictions or charges under 
Regulation/Directive/Decision 
No ... — 99204
 ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 859
 
Linguistic references Codes  
— ES Salida de …………… sometida a restricciones o 
imposiciones en virtud del (de la) Reglamento/ Directiva/Decisión n
 o … 
— FR Sortie de …………… soumise à des restrictions ou à 
des impositions par le règlement ou la directive/ 
décision n  o … 
►M45  — HR Izlaz iz … podliježe ograni čenjima ili pris ­
tojbama na temelju Uredbe/Direktive/Odluke 
br. … ◄ 
— IT Uscita dalla ……………soggetta a restrizioni o ad 
imposizioni a norma del(la) regolamento/direttiva/ decisione n. … 
— LV Izvešana no …………… piem ērojot ierobežojumus vai 
maksājumus saska ņā ar Regulu/Direkt īvu/Lēmumu 
Nr. …, 
— LT Išvežimui iš …………… taikomi apribojimai arba 
mokesčiai, nustatytiReglamentu/Direktyva/Sprendimu 
Nr.…, 
— HU A kilépés …………… területér ől a … rendelet/ 
irányelv/határozat szerinti korlátozás vagy teher 
megfizetésének kötelezettsége alá esik 
— MT Ħruġ mill- …………… su ġġett għall-restrizzjonijiet 
jew ħlasijiet ta ħt Regola/Direttiva/De ċiżjoni Nru … 
— 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 rozporz ądzeniem/dyrektyw ą/ 
decyzją nr … 
— PT Saída da …………… sujeita a restrições ou a 
imposições pelo(a) Regulamento/Directiva/Decisão n.
 o … 
— RO Ie șire din ……………supus ă restricțiilor sau impo ­
zitelor prin Regulamentul/Directiva/Decizia nr … 
— SL Iznos iz …………… zavezan omejitvam ali obveznim 
dajatvam na podlagi Uredbe/Direktive/Odlo čbe št. … 
— SK Výstup z ……………podlieha obmedzeniam alebo 
platbám pod ľa nariadenia/smernice/rozhodnutia č …. 
— FI …………… vientiin sovelletaan asetuksen/direktiivin/ 
päätöksen N:o … mukaisia rajoituksia tai maksuja 
— 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 … 
— BG Освободено  от задължителен  маршрут  
— CS Osvobození od stanovené trasy 
— DA fritaget for bindende transportrute — DE Befreiung von der verbindlichen Beförderungsroute 
— EE Ettenähtud marsruudist loobutud Prescribed itinerary waived — 
99205
 ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 860
 
Linguistic references Codes  
— EL Απαλλαγή  από την υποχρέωση  τήρησης  συγκεκ­  
ριμένης  διαδρομής  
— ES Dispensa de itinerario obligatorio 
— FR Dispense d'itinéraire contraignant  
►M45  — HR Oslobo đeno od propisanog plana puta ◄ 
— IT Dispensa dall'itinerario vincolante 
— LV At ļauts novirz īties no noteikt ā maršruta 
— LT Leista nenustatyti maršruto 
— HU El őírt útvonal alól mentesítve 
— MT Tne ħħija ta' l-itinerarju preskitt 
— NL Geen verplichte route 
— PL Zwolniony z wi ążącej trasy przewozu 
— PT Dispensa de itinerário vinculativo 
— RO Dispens ă de la itinerarul obligatoriu 
— SL Opustitev predpisane poti 
— SK Oslobodenie od predpísanej trasy 
— FI Vapautettu sitovan kuljetusreitin noudattamisesta 
— SV Befrielse från bindande färdväg 
— EN Prescribed itinerary waived 
— BG Одобрен  изпращач  
— CS Schválený odesílatel 
— DA Godkendt afsender 
— DE Zugelassener Versender 
— EE Volitatud kaubasaatja 
— EL Εγκεκριμένος  αποστολέας  
— ES Expedidor autorizado 
— FR Expéditeur agréé  
►M45  — HR Ovlašteni pošiljatelj ◄ 
— IT Speditore autorizzato 
— LV Atz ītais nosūtītājs 
— LT Įgaliotas siunt ėjas 
— HU Engedélyezett feladó 
— MT Awtorizzat li jibg ħat 
— NL Toegelaten afzender 
— PL Upowa żniony nadawca Authorised consignor — 99206  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 861
 
Linguistic references Codes  
— PT Expedidor autorizado 
— RO Expeditor agreat 
— SL Pooblaš čeni pošiljatelj 
— SK Schválený odosielate ľ 
— FI Valtuutettu lähettäjä 
— SV Godkänd avsändare 
— EN Authorised consignor 
— BG Освободен  от подпис  
— CS Podpis se nevyžaduje 
— DA Fritaget for underskrift 
— DE Freistellung von der Unterschriftsleistung 
— EE Allkirjanõudest loobutud 
— EL Δεν απαιτείται  υπογραφή  
— ES Dispensa de firma 
— FR Dispense de signature  
►M45  — HR Oslobo đeno potpisa ◄ 
— IT Dispensa dalla firma 
— LV Der īgs bez paraksta 
— LT Leista nepasirašyti 
— HU Aláírás alól mentesítve 
— MT Firma mhux me ħtieġa 
— NL Van ondertekening vrijgesteld 
— PL Zwolniony ze sk ładania podpisu 
— PT Dispensada a assinatura 
— RO Dispens ă de semn ătură 
— SL Opustitev podpisa 
— SK Oslobodenie od podpisu 
— FI Vapautettu allekirjoituksesta 
— SV Befrielse från underskrift 
— EN Signature waived Signature waived — 99207 
— BG ЗАБРАНЕНО  ОБЩО  ОБЕЗПЕЧЕНИЕ  
— CS ZÁKAZ SOUBORNÉ JISTOTY 
— DA FORBUD MOD SAMLET KAUTION COMPREHENSIVE GUARANTEE 
PROHIBITED — 99208  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 862
 
Linguistic references Codes  
— DE GESAMTBÜRGSCHAFT UNTERSAGT 
— EE ÜLDTAGATISE KASUTAMINE KEELATUD 
— EL ΑΠΑΓΟΡΕΥΕΤΑΙ  Η ΣΥΝΟΛΙΚΗ  ΕΓΓΥΗΣΗ  
— ES GARANTÍA GLOBAL PROHIBIDA 
— FR GARANTIE GLOBALE INTERDITE  
►M45  — HR ZABRANJENO ZAJEDNI ČKO JAMSTVO ◄ 
— IT GARANZIA GLOBALE VIETATA 
— LV VISP ĀRĒJS GALVOJUMS AIZLIEGTS 
— LT NAUDOTI BENDR ĄJĄ GARANTIJ Ą UŽDRAUSTA 
— HU ÖSSZKEZESSÉG TILOS 
— MT MHUX PERMESSA GARANZIJA KOMPRENSIVA 
— NL DOORLOPENDE ZEKERHEID VERBODEN 
— PL ZAKAZ KORZYSTANIA Z GWARANCJI 
GENERALNEJ 
— PT GARANTIA GLOBAL PROIBIDA 
— RO GARAN ȚIA GLOBAL Ă INTERZIS Ă 
— SL PREPOVEDANO SKUPNO ZAVAROVANJE 
— SK ZÁKAZ CELKOVEJ ZÁRUKY 
— FI YLEISVAKUUDEN KÄYTTÖ KIELLETTY 
— SV SAMLAD SÄKERHET FÖRBJUDEN 
— EN COMPREHENSIVE GUARANTEE PROHIBITED 
— BG ИЗПОЛЗВАНЕ  БЕЗ ОГРАНИЧЕНИЯ  
— CS NEOMEZENÉ POUŽITÍ 
— DA UBEGRÆNSET ANVENDELSE 
— DE UNBESCHRÄNKTE VERWENDUNG 
— EE PIIRAMATU KASUTAMINE 
— ΕL ΑΠΕΡΙΟΡΙΣΤΗ  ΧΡΗΣΗ  
— ES UTILIZACIÓN NO LIMITADA 
— FR UTILISATION NON LIMITÉE  
►M45  — HR NEOGRANI ČENA UPORABA ◄ 
— IT UTILIZZAZIONE NON LIMITATA 
— LV NEIEROBEŽOTS IZMANTOJUMS 
— LT NEAPRIBOTAS NAUDOJIMAS 
— HU KORLÁTOZÁS ALÁ NEM ES Ő HASZNÁLAT 
— MT U ŻU MHUX RISTRETT UNRESTRICTED USE — 99209  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 863
 
Linguistic references Codes  
— NL GEBRUIK ONBEPERKT 
— PL NIEOGRANICZONE KORZYSTANIE 
— PT UTILIZAÇÃO ILIMITADA 
— RO UTILIZARE NELIMITAT Ă 
— SL NEOMEJENA UPORABA — SK NEOBMEDZENÉ POUŽITIE 
— FI KÄYTTÖÄ EI RAJOITETTU 
— SV OBEGRÄNSAD ANVÄNDNING — EN UNRESTRICTED USE 
— BG Разни  
— CS R ůzní 
— DA Diverse 
— DE Verschiedene 
— EE Erinevad 
— EL Διάφορα  
— ES Varios 
— FR Divers  
►
M45  — HR Razni ◄ 
— IT Vari 
— LV Daž ādi 
— LT Įvairūs 
— HU Többféle 
— MT Diversi — NL Diverse 
— PL Ró żne 
— PT Diversos 
— RO Diver și 
— SL Razno 
— SK Rôzne 
— FI Useita 
— SV Flera 
— EN Various Various — 99211 
— BG Насипно  
— CS Voln ě loženo 
— DA Bulk 
— DE Lose Bulk — 99212
 ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 864
 
Linguistic references Codes  
— EE Pakendamata 
— EL Χύμα  
— ES A granel 
— FR Vrac  
►M45  — HR Rasuto ◄ 
— IT Alla rinfusa 
— LV Berams — LT Nesupakuota — HU Ömlesztett 
— MT Bil-kwantitá 
— NL Los gestort — PL Luzem 
— PT A granel 
— RO Vrac — SL Razsuto 
— SK Vo ľne 
— FI Irtotavaraa — SV Bulk — EN Bulk 
— BG Изпращач  
— CS Odesílatel — DA Afsender — DE Versender 
— EE Saatja 
— EL Αποστολέας  
— ES Expedidor 
— FR Expéditeur  
►
M45  — HR Pošiljatelj ◄ 
— IT Speditore — LV Nos ūtītājs 
— LT Siunt ėjas 
— HU Feladó — MT Min jikkonsenja 
— NL Afzender 
— PL Nadawca — PT Expedidor 
— RO Expeditor Consignor — 99213
 ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 865
 
Linguistic references Codes  
— SL Pošiljatelj 
— SK Odosielate ľ 
— FI Lähettäjä — SV Avsändare 
— EN Consignor
 ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 866
 
ANNEX 38a
  ▼M6 1993R2454 — EN — 05.12.2014 — 022.001 — 867
 
ANNEX 38b  
Procedure referred to in Article 290c(1)  
For the purposes of Article 290c, the net weight of each consignment of fresh 
bananas shall be determined by authorised weighers at any place of unloading in 
accordance with the following procedure:  
1. a sample of units of packed bananas shall be selected for each type of 
packaging and for each origin. The sample of units of packed bananas to be weighed shall constitute a representative sample of the consignment of 
fresh bananas. It shall contain at least the quantities indicated below:
 
Number of units of packed bananas 
(by type of packaging and origin) Number of units of packed 
bananas to be inspected  
— up to 400 5 
— from 401 to 700 7 — from 701 to 1 000 10 
— from 1 001 to 2 000 13 
— from 2 001 to 4 000 15 — from 4 001 to 6 000 18 
— more than 6 000 21
 
2. the net weight shall be determined as follows:  
(a) by weighing each unit of packed bananas to be inspected (gross weight);  
(b) by opening at least one unit of packed bananas, then calculating the 
weight of the packaging;  
(c) the weight of that packaging shall be accepted for all packaging of the 
same type and origin, and shall be deducted from the weight of all the units of packed bananas weighed;
 
(d) the average net weight per unit of packed bananas thus established for 
each type and origin, based on the weight of the samples checked, shall be accepted as the basis for determining the net weight of the consignment of fresh bananas;
 
3. where the customs authority does not check the banana weighing certificates 
contemporaneously, the net weight declared on such certificates shall be 
acceptable to customs authorities provided that the difference is not more or less than 1 % between the declared net weight and the average net weight established by customs authorities;
 
4. the banana weighing certificate shall be presented to the customs office at 
which the declaration for release for free circulation is submitted. The customs authorities shall apply the results of the sampling shown on the banana weighing certificate to the whole consignment of fresh bananas to which 
that certificate relates.
 ▼M28  1993R2454 — EN — 05.12.2014 — 022.001 — 868
 
ANNEX 38c
  ▼M28  1993R2454 — EN — 05.12.2014 — 022.001 — 869
 
ANNEX 38d  
(referred to in Article 4o)  
Data processed in the central system provided for in Article 4o(1)  
1. EORI number as referred to in Article 1(16).  
2. Full name of the person.  
3. Address of establishment/address of residence: the full address of the place 
where the person is established/resides, including the identifier of the country or territory (ISO alpha 2 country code, if available, as defined in Annex 38, Title II, box 2.).
 
4. VAT identification number(s), where assigned by Member States.  
5. Where appropriate, the legal status as mentioned in the document of estab ­
lishment.  
6. Date of establishment or, in the case of a natural person, date of birth.  
7. Type of person (natural person, legal person, association of persons as 
referred to in Article 4(1) of the Code) in a coded form. The relevant 
codes are given below:  
(1) Natural person  
(2) Legal person  
(3) Association of persons as referred to in Article 4(1) of the Code  
8. Contact information: contact person name, address and any of the following: 
telephone number, fax number, e-mail address.  
9. In the case of a person not established in the customs territory of the 
Community: identification number(s), where assigned to the person 
concerned for customs purposes by the competent authorities in a third 
country with which an Agreement on Mutual Administrative Assistance in customs matters is in force. This identification number(s) shall include the 
identifier of the country or territory (ISO alpha 2 country code, if available, 
as defined in Annex 38, Title II, box 2).
 
10. Where appropriate, principal economic activity code at 4 digit level in 
accordance with the Statistical Classification of Economic Activities in the European Community (NACE) listed in the business register of the Member 
State concerned.
 
11. Expiry date of the EORI number, where applicable.  
12. Consent, if given, to disclosure of personal data listed in points 1, 2 and 3.  
▼M18 _______  ▼M33  1993R2454 — EN — 05.12.2014 — 022.001 — 870
 
ANNEX 42
  
▼M49 _______  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 871
 
ANNEX 42b
  ▼M13  1993R2454 — EN — 05.12.2014 — 022.001 — 872
 
ANNEX 43  
FORM T2M
  ▼M7 1993R2454 — EN — 05.12.2014 — 022.001 — 873
 
▼M7 1993R2454 — EN — 05.12.2014 — 022.001 — 874
 
▼M7 1993R2454 — EN — 05.12.2014 — 022.001 — 875
 
ANNEX 44  
NOTES  
(to be added to the booklet containing the T2M forms)  
I. General considerations  
1. The purpose of a T2M form is to prove the Community status, upon 
entry into Community customs territory, of a catch made by a Community fishing vessel outside the territorial waters of a country or territory not forming part of Community customs territory and/or 
of goods obtained from such catches by processing carried out on 
board the Community fishing vessel which made the catch, another Community fishing vessel, or a Community factory ship.
 
2. The Community fishing vessel is a vessel which is registered and 
listed in a part of a Member State's territory forming part of 
Community customs territory, flies the flag of a Member State, makes the catch and may process it on board. The Community factory ship is a vessel, similarly registered or listed, which 
processes only transhipped catches.
 
3. This booklet contains 10 forms, each consisting of an original and a 
copy. The copies must not be separated from the booklet.  
4. The booklet must be produced whenever the customs authorities so 
require.  
5. It must be returned to the customs authorities by which it was issued 
when the vessel for which it was issued ceases to fulfil the conditions laid down, when all the forms contained in the booklet have been 
used or when the period of validity of the booklet expires.
 
II. Authentication of T2M forms  
6. The forms must be completed in typescript or legibly by hand; if the 
latter, in ink and in printed characters. No erasures or alterations may be made. Amendments must be made by striking out the incorrect 
particulars and adding those required where appropriate. Any such 
amendments must be initialled by the person who signed the declaration containing them.
 
7. Boxes 1 to 3 of the form must be completed by the person indicated, 
in the language in which the form is printed. Boxes 4 to 12 of the 
form must be completed in one of the official Community languages.  
8. The validity of the T2M forms contained in a booklet is guaranteed 
by the persence, in box A of both originals and copies, of an 
endorsement by the authority responsible for registering the 
Community fishing vessel for which the booklet was issued. The booklet is valid for two years from the date shown on page 2 of its cover.
 
III. Use of T2M forms  
9. The master of the Community fishing vessel must complete boxes 4, 
5 and/or boxes 6, 7, 8 and complete and sign the declaration in box 9, of the original and the copy of a T2M form whenever:
 
— a catch and/or the goods resulting from on-board processing of a 
catch are landed either in a port in Community customs territory, 
or in another part from which they will leave for that territory,  ▼M7 1993R2454 — EN — 05.12.2014 — 022.001 — 876
 
— the catch and/or goods are transhipped onto another Community 
fishing vessel, a Community factory ship — where the catch 
undergoes on-board processing — or any other vessel which transports the catch and/or goods without processing them, either directly to a port within Community customs territory or 
to a port not in Community customs territory from where they 
will leave for that territory. In this case the master of the Community fishing vessel and the master of the vessel onto which the catch and/or goods are transhipped must complete 
and sign box 10 of the original and the copy.
 
10. Where appropriate, the master of the vessel onto which a Community 
fishing vessel's catch has been transhipped to undergo on-board processing must complete boxes 6, 7 and 8, and complete and sign 
the declaration in box 11 of the original whenever:
 
— goods resulting from on-board processing are landed either in a 
port in Community customs territory, or in a port not in 
Community customs territory from which they will leave for 
that territory,  
— the goods are transhipped onto any other vessel which transports 
them without processing, either directly to a port in Community 
customs territory or to a port not in Community customs territory from where they will leave for that territory. In this case, the master of the processing vessel and the master of the vessel 
onto which the goods are transhipped must complete and sign 
box 12 of the original.
 
11. Where catch or goods have gone to a country or territory not forming 
part of Community customs territory before being shipped to 
Community customs territory, box 13 of the form must be 
completed and signed by the customs authorities of the country or territory. If a part of the catch or goods does not go to Community 
customs territory, the name, kind, gross mass and treatment or use 
assigned to the consignments concerned must be entered in the ‘Remarks’ box of the form.
 
12. Whenever catch and/or goods are transhipped for carriage to 
Community customs territory, they must be accompanied by the 
original of a T2M form.  
IV. Use of ‘Extracts’ of T2M forms  
Where catch and/or goods have been transported to a country or territory 
not forming part of Community customs territory for later reconsignment 
to that territory in split consignments:  
13. A number of original T2M forms equal to the number of split 
consignments must be taken from the booklet issued to the fishing 
vessel which made the catch and/or processed it into goods, and clearly marked with the word ‘Extract’ and particulars of the T2M form for the initial consignment. This information must also be 
entered in the copies of the ‘Extracts’ which must remain in the 
booklet.
 
14. For each split consignment:  
— boxes 4, 5 and/or 6, 7, 8 of the T2M ‘Extract’ form must be 
completed, stating the quantities of catch and/or goods consigned,  ▼M7 1993R2454 — EN — 05.12.2014 — 022.001 — 877
 
— box 13 of the original of the ‘Extract’ form must be completed, 
endorsed and signed by the customs authorities of the country or 
territory concerned,  
— the number and kind of packages, the gross mass, the treatment or 
use assigned to the consignment and the number and date of the ‘Extract’ form must be entered in the ‘Remarks’ box of the initial 
T2M form,
 
— the ‘Extract’ form must accompany the consignment of catch 
and/or goods.  
15. When all the catch and/or goods covered by the initial T2M form 
have been shipped to Community customs territory, box 13 of the 
form must be completed, endorsed and signed by the customs auth ­
orities of the country or territory concerned. This form must be sent to the office which issued the T2M booklet. If a part of the catch or goods does not go to Community customs territory, the name, kind 
and gross mass of the consignments concerned, and the treatment or 
use assigned, must be entered in the ‘Remarks’ box on the form.
 
V. Discharge of T2M forms  
16. All original T2M forms (initial or ‘Extract’) must be presented to the 
customs office where the catch or goods to which it refers have been 
brought into Community customs territory. However, where such 
catch or goods are brought into Community customs territory under a transit procedure and the corresponding operation began outside that territory, the T2M forms must be presented to the customs office of 
destination for that procedure.
 ▼M7 1993R2454 — EN — 05.12.2014 — 022.001 — 878
 
ANNEX 44a  
EXPLANATORY NOTE ON THE LOADING LIST  
TITLE I  
General  
▼M32  
1. Definition  
1.1. The loading list means a document having the characteristics described in 
this Annex.  
1.2. It can be used with the transit declaration within the framework of the 
application of Article 353(2).  
▼M19  
2. Loading list form  
2.1. Only the front of the form may be used as a loading list.  
2.2. The features of a loading list are:  
(a) the heading ‘Loading list’;  
(b) a 70 × 55 millimetre box divided into an upper part of 70 by 15 
millimetres and a lower part of 70 by 40 millimetres;  
(c) columns with the following headings in the following order:  
— serial number,  
— marks, numbers, number and kind of packages, goods description,  
— country of dispatch/export,  
— gross mass in kilograms,  
— reserved for the administration.  
Users may adjust the width of the columns to their needs. However, 
the column headed ‘reserved for the administration’ must always be at 
least 30 millimetres wide. Users may also decide for themselves how to use the spaces other than those referred to in points (a), (b) and (c).
 
2.3. A horizontal line must be drawn immediately under the last entry and any 
spaces not used must be scored through to prevent later additions.  
TITLE II  
Particulars to be entered in the different headings  
1. Box  
1.1. Upper part  
Where a loading list accompanies a transit declaration, the principal must 
enter ‘T1’, ‘T2’ or ‘T2F’ in the upper part of the box.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 879
 
Where a loading list accompanies a T2L document, the person concerned 
must enter ‘T2L’ or ‘T2LF’ in the upper part of the box.  
1.2. Upper part  
The particulars listed in paragraph 4 of Title III below must be entered in 
this part of the box.  
2. Columns  
2.1. Serial number  
Every item shown on the loading list must be preceded by a serial number.  
2.2. Marks, numbers, number and kind of packages, goods description  
The particulars required shall be given in accordance with Annexes 37 
and 38.  
▼M21  
Where a loading list accompanies a transit declaration, the list must 
include the information entered in boxes 31 (Packages and description of goods), 40 (Summary declaration/previous document) 44 (Additional 
information, documents produced, certificates and authorisations) and, 
where appropriate, 33 (Commodity code) and 38 (Net mass (kg)) of the transit declaration.
 
▼M19  
2.3. Country of dispatch/export  
Enter the name of the Member State from which the goods are being 
consigned or exported.  
Do not use this column where a loading list accompanies a T2L document.  
2.4. Gross mass (kg)  
Enter the details entered in box 35 of the SAD (see Annex 37).  
TITLE III  
Use of loading lists  
1. A transit declaration may not have both a loading list and one or more 
continuation sheets attached to it.  
2. ►M21  Where a loading list is used, boxes 15 (Country of dispatch/export), 
32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and, where appropriate, 44 (Additional information, documents produced, certificates and authori ­
sations) of the transit declaration form must be struck through and box 31 
(Packages and description of goods) may not be used to enter the marks, numbers, number and kind of packages or goods description. ◄ A reference 
to the serial number and the symbol of the different loading lists shall be 
entered in box 31 (Packages and goods description) of the transit declaration 
form used.
 
3. The loading list must be produced in the same number of copies as the 
form to which it relates.  
▼M22  __________  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 880
 
4. When a transit declaration is registered the loading list must be given the 
same registration number as the form to which it relates. This number 
must be entered by using a stamp which includes the name of the office of departure, or by hand. If entered by hand, it must be endorsed by the official stamp of the office of departure.
 
It is not obligatory for an official of the office of departure to sign the 
forms.  
5. Where several loading lists are attached to one form used for the purpose 
of Community transit, the lists must bear a serial number allocated by the principal, and the number of loading lists attached must be entered in box 4 (Loading lists) of the said form.
 
6. The provisions of paragraphs 1 to 5 apply, as appropriate, where a loading 
list is attached to a T2L or T2LF document.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 881
 
ANNEX 44b  
PROVISIONS CONCERNING FORMS USED IN COMMUNITY 
TRANSIT  
This Annex sets out the characteristics of forms other than the single adminis ­
trative document used in Community transit.  
1. Loading lists  
1.1. The forms shall be printed on paper dressed for writing purposes, 
weighing at least 40 g/m  2 and sufficiently strong to prevent easy tearing 
or creasing in normal use. The colour may be decided by those concerned.  
1.2. The format of the forms shall be 210 by 297 millimetres, with a maximum 
tolerance of 5 millimetres less and 8 millimetres more on the length.  
2. Transit advice note  
2.1. The forms shall be printed on paper dressed for writing purposes, 
weighing at least 40 g/m  2 and sufficiently strong to prevent easy tearing 
or creasing in normal use. The paper shall be white.  
2.2. The format of the forms shall be 210 by 148 millimetres.  
3. Receipt  
▼M32  
3.1. The forms shall be printed on paper sufficiently strong to prevent easy 
tearing or creasing in normal use. The paper shall be white.  
▼M19  
3.2. The format of the forms shall be 148 by 105 millimetres.  
4. Individual guarantee  
4.1. The forms shall be printed on paper free of mechanical pulp, dressed for 
writing purposes and weighing at least 55 g/m  2 . It shall have a printed 
guilloche pattern background in red so as to reveal any falsification by 
mechanical or chemical means. The paper shall be white.  
4.2. The format of the forms shall be 148 by 105 millimetres.  
▼M32  
4.3. The forms shall show the name and address of the printer, or a mark by 
which it may be identified, and an identification number.  
▼M19  
5. Comprehensive guarantee and guarantee waiver certificates  
5.1. The forms for comprehensive guarantee of guarantee waiver certificates, 
hereinafter referred to as ‘certificates’, shall be printed on white paper free of mechanical pulp and weighing at least 100 g/m
 2 . Both sides shall have 
a printed guilloche pattern background so as to reveal any falsification by 
mechanical or chemical means. The printing shall be:  
— in green for guarantee certificates,  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 882
 
— in pale blue for guarantee waiver certificates.  
5.2. The format of the forms shall be 210 by 148 millimetres.  
5.3. The Member States shall be responsible for printing the forms or having 
them printed. Each certificate shall bear a serial identification number.  
6. Provisions common to all of Title II  
6.1. Forms must be completed using a typewriter or other mechanographical or 
similar process. Loading list, transit advice and receipt forms may also be completed legibly in manuscript, in which case they shall be completed in 
ink and in block letters.
 
6.2. Forms must be drawn up in one of the official languages of the member 
States which is acceptable to the customs authorities of the Member State of departure. This provision shall not apply to flat-rate guarantee vouchers.
 
6.3. The customs authorities of a Member State in which the forms must be 
produced may if necessary require a translation into the official language, 
or one of the official languages, of that Member State.  
6.4. The language to be used for the comprehensive guarantee and guarantee 
waiver certificates shall be designated by the customs authorities of the Member State responsible for the office of guarantee.
 
6.5. No erasures or alterations shall be made. Amendments shall be made by 
striking out the incorrect particulars and, where appropriate, adding those required. Any such amendments shall be initialled by the person making the amendment and expressly endorsed by the customs authorities.
 ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 883
 
ANNEX 44c  
GOODS INVOLVING HIGHER RISK OF FRAUD  
(referred to in Article 340a)  
1 2 3 4 5 
HS code Description of the goods Minimum quantities Sensitive goods 
code (  1 ) Minimum rate of 
individual guarantee  
0207 12 Meat and edible offal, of the poultry of 
heading 0105, of fowls of the species  
Gallus Domesticus , frozen 3 000 kg — 
0207 14  
▼M40  
1701 12 Cane or beet sugar and chemically pure 
sucrose, in solid form 7 000 kg — 
1701 13 — 
1701 14 — 
1701 91 — 
1701 99  
▼M32  
2208 20 Spirits, liquors and other spirituous 
beverages 5 hl 2 500 EUR/hl 
pure alcohol 
2208 30 2208 40 
2208 50 
2208 60 2208 70 
ex 2208 90 1 
2402 20 Cigarettes containing tobacco 35 000 pieces 120 EUR/1 000 
pieces
 
▼M40  
2403 11 Smoking tobacco, whether or not 
containing tobacco substitutes in any proportion 35 kg — 
2403 19
 
▼M32  
( 1 ) Where the transit data are exchanged using electronic data-processing techniques and the HS code is not enough to identify wi thout 
ambiguity the goods listed in column 2, both the sensitive goods code given in column 4 and the HS code given in column 1 must be used.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 884
 
ANNEX 45
  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 885
 
ANNEX 45a  
TRANSIT ACCOMPANYING DOCUMENT  
▼M22  
Chapter I  
S p e c i m e n o f t r a n s i t a c c o m p a n y i n g d o c u m e n t
  
▼M32  __________  ▼M16  1993R2454 — EN — 05.12.2014 — 022.001 — 886
 
Chapter II  
Explanatory notes and particulars (data) for the Transit Accompanying 
Document  
The paper to be used for the Transit Accompanying Document can be of green 
colour.  
The transit accompanying document shall be printed on the basis of the data 
derived from the transit declaration, where appropriate amended by the principal and/or verified by the office of departure, and completed with:
 
1. MRN (movement reference number)  
The information is given alphanumerically with 18 digits on the following 
specimen:  
Field Content Field type Examples  
1 Last two digits of year of formal 
acceptance of transit movement (YY) Numeric 2 97 
2 Identifier of the country from which 
movement originates (ISO alpha 2 
country code) Alphabetic 2 IT 
3 Unique identifier for transit movement 
per year and country Alphanumeric 13 9876AB8890123 
4 Check digit Alphanumeric 1 5  
Field 1 and 2 as explained above.  
Field 3 has to be filled in with an identifier for the transit transaction. The 
way that field is used is under the responsibility of National Adminis ­
trations but each transit transaction handled during one year within the 
given country must have a unique number.  
National Administrations that want to have the office reference number of 
the customs authorities included in the MRN, could use up to the first 6 characters to insert the national number of the office.
 
Field 4 has to be filled with a value that is a check digit for the whole 
MRN. This field allows for the detection of an error when capturing the whole MRN.
 
The ‘MRN’ shall also be printed in bar code mode using the standard 
‘code 128’, character set ‘B’.  
2. Box 3:  
— first subdivision: serial number of the current printed sheet,  
— second subdivision: total number of sheets printed (incl. list of items),  
— shall not be used when there is only one item.  
3. In the space to the right of box 8:  
Name and address of the customs office to which the return copy of the 
transit accompanying document has to be returned where the fallback 
procedure is used.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 887
 
4. Box C:  
— the name of the office of departure,  
— reference number of the office of departure,  
— acceptance date of the transit declaration,  
— the name and the authorisation number of the authorised consignor (if 
any).  
5. Box D:  
— control results,  
— seals affixed or the indication ‘- -’ identifying the ‘Waiver — 99201’,  
— the indication ‘Binding itinerary’, where appropriate.  
The transit accompanying document shall not be modified nor shall any 
addition or deletion be made thereto unless otherwise specified in this Regulation.
 
6. Formalities en route  
Between the time when the goods leave the office of departure and the 
time they arrive at the office of destination, certain details may have to be 
added on the transit accompanying document accompanying the goods. 
The details relate to the transport operation and must be entered by the carrier responsible for the means of transport on which the goods are loaded as and when the corresponding activities are carried out. The 
particulars may be added legibly by hand, in which case the entries 
should be made in ink and in block letters.
 
Carriers are reminded that goods can be transhipped only under an auth ­
orisation of the customs authorities of the country in whose territory the 
transhipment is to be made.  
Where those authorities consider that the Community transit operation 
concerned may continue in the normal way they shall, once they have 
taken any steps that may be necessary, endorse the transit accompanying 
documents.  
The customs authorities at the office of transit or office of destination, as 
the case may be, have the obligation to incorporate into the system the 
added data on the transit accompanying document. The data can also be incorporated by the authorised consignee.
 
The boxes and activities involved are:  
— Transhipment: use box 55.  
Box 55: Transhipment  
The carrier must complete the first three lines of this box when goods are 
transhipped from one means of transport to another or from one container to another in the course of the operation in question.
 
However, where goods are carried in containers that are to be transported 
by road vehicles, customs authorities may authorise the principal to leave 
box 18 blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration, and where 
they can ensure that the proper information concerning the means of 
transport shall be subsequently entered in box 55.
 ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 888
 
— Other incidents: use box 56.  
Box 56: Other incidents during carriage  
Box to be completed in accordance with current obligations regarding 
transit.  
In addition, where goods have been loaded on a semi-trailer and the tractor 
is changed during the journey (without the goods being handled or trans ­
hipped), enter in this box the registration number and nationality of the 
new tractor. In this case, endorsement by the competent authorities is not 
necessary.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 889
 
ANNEX 45b  
LIST OF ITEMS  
Chapter I  
S p e c i m e n o f t h e l i s t o f i t e m s
  ▼M16  1993R2454 — EN — 05.12.2014 — 022.001 — 890
 
▼M16  1993R2454 — EN — 05.12.2014 — 022.001 — 891
 
Chapter II  
Explanatory notes and the particulars (data) for the list of items  
When a movement consists of more than one item, then the sheet A of the list of 
items shall always be printed by the computer system and shall be attached to the transit accompanying document.
 
The boxes of the list of items are vertically expandable.  
Particulars have to be printed as follows:  
1. In the identification box (upper left corner):  
(a) list of items;  
(b) serial number of the current sheet and the total number of the sheets 
(including the transit accompanying document).  
2. OoDep — name of the office of departure.  
3. Date — acceptance date of the transit declaration.  
4. MRN — movement reference number as defined in Annex 45a  
5. The particulars of the different boxes at item level have to be printed as 
follows:  
(a) item no — serial number of the current item;  
(b) regime — if the status of the goods for the whole declaration is uniform, 
the box is not used;  
(c) if mixed consignment, the actual status, T1, T2 or T2F, is printed.  
▼M34  __________  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 892
 
ANNEX 45e  
(referred to in Article 358(2))  
TRANSIT/SECURITY ACCOMPANYING DOCUMENT (TSAD)  
CHAPTER I  
Specimen of the Transit/Security Accompanying Document
  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 893
 
CHAPTER II  
Explanatory notes and particulars (data) for the Transit/Security 
Accompanying Document  
The acronym ‘BCP’ (Business continuity plan) used in this Chapter refers to 
situations in which the fallback procedure defined in Article 340b(7) applies.  
The Transit/Security Accompanying Document contains data valid for the whole 
of the declaration.  
The information contained in the Transit/Security Accompanying Document shall 
be based on data derived from the transit declaration; where necessary, that information will be amended by the principal and/or verified by the office of 
departure.
 
The paper to be used for the Transit/Security Accompanying Document can be of 
green colour.  
In addition to the provisions in the explanatory notes of Annexes 30A, 37 and 38, 
particulars have to be printed as follows:  
1. MRN (MOVEMENT REFERENCE NUMBER):  
The MRN is to be printed on the first page and on all lists of items except 
where these forms are used in the context of the BCP in which cases no 
MRN is allocated.  
The information is alphanumerical and comprises 18 characters following the 
prescriptions below:  
Field Content Field type Examples  
1 Last two digits of year of formal acceptance 
of the transit declaration (YY) Numeric 2 06 
2 Identifier of the country where the movement 
originates (alpha 2 country code) Alphabetic 2 RO 
3 Unique identifier for transit movement per 
year and country Alphanumeric 13 9876AB8890123 
4 Check digit Alphanumeric 1 5  
Fields 1 and 2 as explained above.  
Field 3 shall be filled in with an identifier for the transit transaction. The 
way that field is used is under the responsibility of national administrations 
but each transit transaction handled during one year within the given country 
must have a unique number.  
National administrations that want to have the office reference number of the 
customs authorities included in the MRN, could use up to the first 6 char ­
acters to insert the national number of the office.  
Field 4 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.  
The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 128’, 
character set ‘B’.  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 894
 
2. BOX SEC. DECL. (S00):  
Indicate code S where the Transit/Security Accompanying Document 
contains security information as well. Where this Document does not 
contain security information, the box shall be left blank.  
3. BOX FORMS (3):  
First subdivision: serial number of the current printed sheet,  
Second subdivision: total number of sheets printed (including list of items)  
4. BOX REFERENCE NUMBERS (7):  
Indicate LRN or/and UCR.  
LRN — a local reference number as defined in Annex 37a.  
UCR — a Unique Consignment Reference Number as referred to in Annex 
37, title II, box 7.  
5. IN THE SPACE TO THE RIGHT OF BOX CONSIGNEE (8):  
Name and address of the customs office to which the return copy of the 
Transit/Security Accompanying Document shall be returned.  
6. BOX OTHER SCI (S32):  
Enter other specific circumstance indicator.  
7. BOX OFFICE OF DEPARTURE (C):  
— Reference number of the office of departure,  
— Acceptance date of the transit declaration,  
— The name and the authorisation number of the authorised consignor (if any).  
8. BOX CONTROL BY OFFICE OF DEPARTURE (D):  
— Control results,  
— Seals affixed or the indication ‘- -’ identifying the ‘Waiver — 99201’,  
— The indication ‘Binding itinerary’, where appropriate.  
The Transit/Security Accompanying Document shall not be modified nor 
shall any addition or deletion be made thereto unless otherwise specified in this Regulation.
 
9. FORMALITIES EN ROUTE  
Between the time when the goods leave the office of departure and the time 
they arrive at the office of destination, certain details may have to be added 
on the Transit/Security Accompanying Document accompanying the goods. 
The details relate to the transport operation and must be entered by the carrier responsible for the means of transport on which the goods are loaded as and when the corresponding activities are carried out. The 
particulars may be added legibly by hand, in which case the entries 
should be made in ink and in block letters.
 ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 895
 
Carriers are reminded that goods can be transhipped only under an auth ­
orisation of the customs authorities of the country in whose territory the 
transhipment is to be made.  
Where those authorities consider that the Community transit operation 
concerned may continue in the normal way they shall, once they have taken any steps that may be necessary, endorse the Transit/Security Accom ­
panying Documents.
 
The customs authorities at the office of transit or office of destination, as the 
case may be, have the obligation to incorporate into the system the added data on the Transit/Security Accompanying Document. The data can also be incorporated by the authorised consignee.
 
The boxes and activities involved are:  
10. TRANSHIPMENT: USE BOX 55  
Box Transhipment (55):  
The carrier must complete the first three lines of this box when goods are 
transhipped from one means of transport to another or from one container to another in the course of the operation in question.
 
However where goods are carried in containers that are to be transported by 
road vehicles, customs authorities may authorise the principal to leave box 
18 blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration, and where they can 
ensure that the proper information concerning the means of transport shall 
be subsequently entered in box 55.
 
11. OTHER INCIDENTS: USE BOX 56  
Box Other incidents during carriage (56):  
Box to be completed in accordance with current obligations regarding 
transit.  
In addition, where goods have been loaded on a semi-trailer and the tractor 
is changed during the journey (without the goods being handled or trans ­
hipped), enter in this box the registration number and nationality of the new tractor. In this case, endorsement by the competent authorities is not 
necessary.
 ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 896
 
ANNEX 45f  
(referred to in Article 358(3))  
TRANSIT/SECURITY LIST OF ITEMS (TSLoI)  
CHAPTER I  
Specimen of the Transit/Security List of Items
  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 897
 
CHAPTER II  
Explanatory notes and particulars (data) for the Transit/Security List of Items  
The acronym ‘BCP’ (Business continuity plan) used in this Chapter refers to 
situations in which the fallback procedure defined in Article 340b(7) applies.  
The Transit/Security List of Items shall contain the data specific to items of 
goods within the declaration.  
The boxes of the list of items are vertically expandable. In addition to the 
provisions in the explanatory notes of Annexes 30A and 37, particulars have 
to be printed as follows, if appropriate using codes:  
1. Box MRN — movement reference number as defined in Annex 45e. The 
MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated.
 
2. The particulars of the different boxes at item level have to be printed as 
follows:  
(a) Box Item No (32) — serial number of the current item;  
(b) Box Tpt.Ch.M.pay.code (S29) — enter transport charges method of 
payment code;  
(c) UNDG (44/4) — UN Dangerous Goods code;  
(d) Box Forms (3):  
— First subdivision: serial number of the current printed sheet,  
— Second subdivision: total number of sheets printed (Transit/Security 
List of Items).  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 898
 
ANNEX 45g  
(referred to in Article 796a)  
EXPORT ACCOMPANYING DOCUMENT (EAD)  
CHAPTER I  
Specimen of the Export Accompanying Document
  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 899
 
CHAPTER II  
Explanatory notes and particulars (data) for the Export Accompanying 
Document  
The acronym ‘BCP’ (Business continuity plan) used in this Chapter refers to 
situations in which the fallback procedure defined in Article 787(2) applies.  
The Export Accompanying Document contains data valid for the whole of the 
declaration and for one item of goods.  
The information contained in the Export Accompanying Document shall be 
based on data derived from the export declaration; where necessary, that information will be amended by the declarant/representative and/or verified by 
the office of export.
 
In addition to the provisions in the explanatory notes of Annexes 30A and 37, 
particulars have to be printed as follows:  
1. BOX MRN (movement reference number):  
The MRN is to be printed on the first page and on all lists of items except 
where these forms are used in the context of the BCP in which cases no 
MRN is allocated.  
The information is alphanumerical and comprises 18 characters following the 
prescriptions below:  
Field Content Field type Examples  
1 Last two digits of year of formal acceptance 
of the export declaration (YY) Numeric 2 06 
2 Identifier of the country of export. (alpha 2 
code as provided for box 2 of the Single 
Administrative Document in Annex 38) Alphabetic 2 RO 
3 Unique identifier for export operation per 
year and country Alphanumeric 13 9876AB8890123 
4 Check digit Alphanumeric 1 5  
Fields 1 and 2 as explained above.  
Field 3 shall be filled in with an identifier for the export control system 
transaction. The way that field is used is under the responsibility of national 
administrations but each export transaction handled during one year within the given country must have a unique number. National administrations that want to have the office reference number of the competent authorities 
included in the MRN, could use up to the first 6 characters to insert the 
national number of the office.
 
Field 4 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.  
The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 
128’, character set ‘B’.  
2. BOX SEC. DECL. (S00):  
Indicate code S where the Export Accompanying Document contains 
security information as well. Where this Document does not contain 
security information, the box shall be left blank.  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 900
 
3. BOX CUSTOMS OFFICE:  
Reference number of the office of export.  
4. BOX REFERENCE NUMBER (7):  
Indicate LRN or/and UCR:  
LRN— a local reference number as defined in Annex 37a.  
UCR— a Unique Consignment Reference Number as referred to in Annex 
37, title II, box 7.  
5. BOX OTHER SCI (S32):  
Enter other specific circumstance indicator.  
6. THE PARTICULARS OF THE DIFFERENT BOXES AT ITEM LEVEL 
HAVE TO BE PRINTED AS FOLLOWS:  
(a) Box Item No (32) — serial number of the current item;  
(b) Box UNDG (44/4) — UN Dangerous Goods code.  
The Export Accompanying Document shall not be modified nor shall any 
addition or deletion be made thereto unless otherwise specified in this Regu ­
lation.  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 901
 
ANNEX 45h  
(referred to in Article 796a)  
EXPORT LIST OF ITEMS (ELoI)  
CHAPTER I  
Specimen of the Export List of Items
  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 902
 
CHAPTER II  
Explanatory notes and particulars (data) for the Export List of Items  
The export List of Items contains the data specific to items of goods within the 
declaration.  
The boxes of the export list of items are vertically expandable.  
In addition to the provisions in the explanatory notes of Annexes 30A and 37, 
the particulars have to be printed as follows, if appropriate using codes:  
1. Box MRN — movement reference number as defined in Annex 45g. The 
MRN shall be printed on first page and on all lists of items.  
2. The particulars of the different boxes at item level have to be printed as 
follows:  
(a) Box Item No (32) — serial number of the current item;  
(b) Box UNDG (44/4) — UN Dangerous Goods code.  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 903
 
ANNEX 45i  
(referred to in Articles 183(2), 787(2)(a) and 842b(3))  
SECURITY AND SAFETY DOCUMENT (SSD)  
CHAPTER I  
Specimen of the Security and Safety Document
  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 904
 
CHAPTER II  
Explanatory notes and particulars (data) for the Security and Safety 
Document  
The form contains header level information and the information for one item of 
goods.  
The information contained in the Security and Safety Document shall be based 
on data provided for the entry or exit summary declaration; where necessary, that 
information will be amended by the person lodging the summary declaration and/or verified by the office of entry or exit respectively.
 
The Security and Safety Document shall be completed by the person lodging the 
summary declaration.  
In addition to the provisions in the explanatory notes of Annexes 30A and 37, 
particulars have to be printed as follows:  
1. Box MRN — movement reference number as defined in Annex 45e or ad-hoc 
references issued by the customs office. The MRN shall be printed on first 
page and on all lists of items;  
2. Customs office:  
Reference number of the office of entry/exit;  
3. Box Declaration type (1):  
Codes ‘IM’ or ‘EX’ according to whether the document contains Entry 
summary declaration or exit summary declaration data;  
4. Box Reference number (7):  
Enter LRN — LRN — a local reference number as defined in Annex 37a;  
5. Box First place arr.cde (S11):  
First place of arrival code;  
6. Box Date/time arr. first place cust. Terr. (S12):  
Enter date and time of arrival at first place of arrival in Customs territory;  
7. Box T.C.M.paym.cde (S29):  
Enter transport charges method of payment code;  
8. Box UNDG (S27) — UN Dangerous Goods code;  
9. Box Other SCI (S32):  
Enter other specific circumstance indicator.  
The Security and Safety Document shall not be modified nor shall any addition 
or deletion be made thereto unless otherwise specified in this Regulation.  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 905
 
ANNEX 45j  
(referred to in Articles 183(2), 787(2)(a) and 842b(3))  
SECURITY AND SAFETY LIST OF ITEMS (SSLoI)  
CHAPTER I  
Specimen of the Security and Safety List of Items
  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 906
 
CHAPTER II  
Explanatory notes and particulars (data) for the Security and Safety List of 
Items  
The boxes of the list of items are not vertically expandable.  
In addition to the provisions in the explanatory notes of Annexes 30A and 37, 
the particulars of the different boxes have to be printed as follows:  
Box Item No (32) — serial number of the current item;  
Box T.C.M.paym.cde (S29) — transport charges method of payment code;  
Box UNDG (S27) — UN Dangerous Goods code.  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 907
 
ANNEX 45k  
(referred to in Article 787)  
EXPORT/SECURITY SAD (ESS)  
CHAPTER I  
Specimen of the Export/Security SAD
  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 908
 
▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 909
 
▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 910
 
CHAPTER II  
Explanatory notes and particulars (data) for the Export/Security SAD  
The acronym ‘BCP’ (Business continuity plan) used in this Chapter refers to 
situations in which the fallback procedure defined in Article 787(2) applies.  
The form contains all information necessary for export and exit data where 
export and security data are provided together. The form includes information at header level and for one item of goods. It is designed to be used in the context of the BCP.
 
There are three copies of the Export/Security SAD:  
Copy 1 is kept by the authorities of the Member State in which export (dispatch) 
or Community transit formalities are completed;  
Copy 2 is used for statistical purposes by the Member State of export;  
Copy 3 is returned to the exporter after being stamped by the customs authority.  
The Export/Security SAD contains data valid for the whole of the declaration.  
The information contained in the Export/Security SAD shall be based on data 
derived from the export and exit declaration; where necessary, that information will be amended by the declarant/representative and/or verified by the office of 
export.
 
In addition to the provisions in the explanatory notes of Annexes 30A and 37, 
particulars have to be printed as follows:  
1. Box MRN (movement reference number):  
The MRN is to be printed on the first page and on all lists of items except 
where these forms are used in the context of the BCP in which cases no 
MRN is allocated.  
The information is alphanumerical and comprises 18 characters following the 
prescriptions below:  
Field Content Field type Examples  
1 Last two digits of year of formal acceptance 
of the export declaration (YY) Numeric 2 06 
2 Identifier of the country of export. (alpha 2 
code as provided for box 2 of the Single 
Administrative Document in Annex 38) Alphabetic 2 RO 
3 Unique identifier for export operation per 
year and country Alphanumeric 13 9876AB8890123 
4 Check digit Alphanumeric 1 5  
Fields 1 and 2 as explained above.  
Field 3 shall be filled in with an identifier for the export control system 
transaction. The way that field is used is under the responsibility of national 
administrations but each export transaction handled during one year within the given country must have a unique number. National administrations that want to have the office reference number of the competent authorities 
included in the MRN, could use up to the first 6 characters to insert the 
national number of the office.
 ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 911
 
Field 4 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.  
The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 
128’, character set ‘B’.  
2. Box 7 reference numbers:  
Indicate LRN or/and UCR.  
LRN — a local reference number as defined in Annex 37a.  
UCR — a Unique Consignment Reference Number as referred to in Annex 37, 
title II, box 7.  
3. Box Other SCI (S32):  
Enter other specific circumstance indicator.  
The Export/Security SAD shall not be modified nor shall any addition or deletion 
be made thereto unless otherwise specified in this Regulation.  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 912
 
ANNEX 45l  
(referred to in Article 787)  
EXPORT/SECURITY SAD LIST OF ITEMS (ESSLoI)  
CHAPTER I  
Specimen of the Export/Security SAD List of Items
  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 913
 
CHAPTER II  
Explanatory notes and particulars (data) for the Export/Security SAD List 
of Items  
The Export/Security SAD List of Items contains the data specific to items of 
goods within the declaration.  
The boxes of the list of items are vertically expandable.  
In addition to the provisions in the explanatory notes of Annexes 30A and 37, 
particulars have to be printed as follows:  
1. Box MRN — movement reference number as defined in Annex 45k. The 
MRN shall be printed on the first page and on all lists of items.  
2. The particulars of the different boxes at item level have to be printed as 
follows:  
— Box Item No (32) — serial number of the current item,  
— Box Documents produced/ Certificates (44/1): this box contains also the 
transport document number, where appropriate,  
— Box UNDG (44/4) — UN Dangerous Goods code.  ▼M34  1993R2454 — EN — 05.12.2014 — 022.001 — 914
 
ANNEX 46
  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 915
 
ANNEX 46a  
CHARACTERISTICS OF SEALS  
The seals referred to in Article 357 shall have at least the following character ­
istics and comply with the following technical specifications:  
(a) Essential characteristics:  
Seals must:  
1. remain secure in normal use;  
2. be easily checkable and recognisable;  
3. be so manufactured that any breakage or removal leaves traces visible to 
the naked eye;  
4. be designed for single use or, if intended for multiple use, be so designed 
that they can be given a clear, individual identification mark each time they are re-used.
 
5. bear identification marks.  
(b) Technical specifications:  
1. the form and dimensions of seals may vary with the sealing method used 
but the dimensions must be such as to ensure that identification marks are easy to read;
 
2. the identification marks of seals must be impossible to falsify and difficult 
to reproduce;  
3. the material used must be resistant to accidental breakage and such as to 
prevent undetectable falsification or reuse.  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 916
 
ANNEX 46b  
CRITERIA REFERRED TO IN ARTICLES 380 AND 381  
Criterion Observations  
1. Sufficient experience  ►M32  Proof of sufficient experience is provided by the 
regular and correct use of the Community transit procedure, 
in the capacity of principal, over one of the following periods, prior to requesting a reduction: 
— six months for the application of Article 380(2)(a) and 
Article 381(1), 
— one year for the application of Article 380(2)(b) and 
Article 381(2)(a), 
— two years for the application of Article 380(3) and 
Article 381(2)(b). ◄ 
2. High level of cooperation with the 
customs authorities  ►
M32  A principal achieves a high level of cooperation 
with the customs authorities by incorporating in the management of his operations specific measures which thereby make it easier for the authorities to carry out 
checks and protect the interests involved. 
Providing they satisfy the customs authorities, such 
measures may relate to,  inter alia : 
— particular methods of completing transit declarations, 
or 
— the content of such declarations, with the principal 
providing additional information, where this is not 
mandatory, or 
— methods of completing the formalities for placing 
goods under the procedure (e.g. the principal always presenting his declarations at the same customs 
office). ◄ 
3. Being in command of transport 
operations The principal demonstrates that he is in command of 
transport operations,  inter alia : 
(a) by carrying out the transport operation himself and 
applying high standards of security, or 
(b) using a carrier with whom he has had long-standing 
contractual relations and who provides a service which meets high standards of security, or 
(c) using an intermediary contractually bound to a carrier 
who provides a service which meets high standards of 
security. 
4. Sufficient financial resources to 
cover obligations The principal demonstrates that he has the financial 
resources to cover his obligations by providing the customs authorities with evidence to show that he has the means to pay the customs debt likely to be incurred in 
connection with the goods concerned.
 ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 917
 
ANNEX 47
  
► (1) C9 ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 918
 
ANNEX 47a  
APPLICATION OF ARTICLE 94(6) AND (7) OF THE CODE  
Temporary prohibition of the use of the comprehensive guarantee for a 
reduced amount or the comprehensive guarantee  
▼M32  
1. Situations where use of the comprehensive guarantee for a reduced amount 
or the comprehensive guarantee may be prohibited temporarily  
1.1. Temporary prohibition of the use of the comprehensive guarantee for a 
reduced amount  
The ‘special circumstances’ referred to in Article 94(6) of the Code mean a 
situation in which it has been established, in a significant number of cases involving more than one principal and putting at risk the smooth func ­
tioning of the procedure that, in spite of the application of Article 384 and 
Article 9 of the Code, the comprehensive guarantee for a reduced amount 
referred to in Article 94(4) of the Code is no longer sufficient to ensure payment, within the prescribed time limit, of the customs debt arising when any of the goods referred to in the list in Annex 44c, are removed from the 
Community transit procedure.
 
1.2. Temporary prohibition of the use of a comprehensive guarantee  
The ‘large-scale fraud’ referred to in Article 94(7) means a situation where 
it is established that, in spite of the application of Article 384, Article 9 of 
the Code and, where appropriate, Article 94(6) of the Code, the compre ­
hensive guarantee referred to in Article 94(2)(b) of the Code is no longer sufficient to ensure payment, within the time limit prescribed, of the 
customs debt arising when any of the goods referred to in the list in 
Annex 44c, are removed from the Community transit procedure. In this connection account should be taken of the volume of goods removed and the circumstances of their removal, particularly if these result from inter ­
nationally organised criminal activities.
 
▼M19  
2. Effect of the decision  
2.1. The effect of the decision temporarily prohibiting use of the comprehensive 
guarantee for a reduced amount or the comprehensive guarantee shall be 
limited to a period of 12 months unless the Commission decides to extend the period or repeal the decision in accordance with the committee procedure.
 
▼M32  __________  
▼M19  
3. Measures to alleviate the financial consequences of the prohibition on 
using the comprehensive guarantee  
When the use of the comprehensive guarantee has been prohibited 
temporarily for Annex 44c goods, holders of comprehensive guarantees 
may, upon request, use an individual guarantee. However, the following 
special conditions shall apply:  
— the individual guarantee shall be put up in the form of a specific 
guarantee document which includes a reference to this Annex and 
covers only the goods referred to in the decision,  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 919
 
__________  
▼M19  
— it may be used to cover several simultaneous or successive operations 
provided that the sum of the amounts involved in current operations for 
which the procedure has not yet been discharged does not exceed the 
amount of the individual guarantee,  
— each time the procedure is discharged for a Community transit 
operation covered by this individual guarantee, the amount 
corresponding to that operation shall be released and may be reused 
to cover another operation up to the maximum amount of the guar ­
antee.  
4. Derogation from the decision temporarily prohibiting use of the compre ­
hensive guarantee for a reduced amount or the comprehensive guarantee  
4.1. Principals may be authorised to use a comprehensive guarantee for a 
reduced amount or a comprehensive guarantee to place under the Community transit procedure goods to which the decision temporarily prohibiting such use applies if they can show that no customs debt has 
arisen in respect of the goods in question in the course of Community 
transit operations which they have undertaken in the two years preceding the decision or, where customs debts have arisen during that period, if they can show that these were fully paid up by the debtor or debtors or the 
guarantor within the time limit prescribed.
 
To obtain authorisation to use a temporarily prohibited comprehensive 
guarantee, the principal must also meet the conditions set out in Article 381(2)(b).
 
4.2. Articles 374 to 378 shall apply  mutatis mutandis  to applications and auth ­
orisations for the derogations referred to in point 4.1.  
▼M32  
4.3. When the competent authorities grant a derogation they shall endorse box 
8 of the comprehensive guarantee certificate, with the following phrase:  
— UNRESTRICTED USE — 99209.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 920
 
ANNEX 48  
COMMON/COMMUNITY TRANSIT PROCEDURE  
COMPREHENSIVE GUARANTEE  
I. Undertaking by the guarantor  
▼M45  
1. The undersigned (  1 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
resident at (  2 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
hereby jointly and severally guarantees, at the office of guarantee of . . . . . .  
up to a maximum amount of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
being 100/50/30 % (  3 ) of the reference amount, in favour of the European 
Union  
(comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech 
Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, 
the French Republic, the Republic of Croatia, the Italian Republic, the 
Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the 
Portuguese Republic, Romania, the Republic of Slovenia, the Slovak 
Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland)
 
and of the Republic of Iceland, the Kingdom of Norway, the Swiss Confeder ­
ation, the Republic of Turkey, the Principality of Andorra and the Republic of San Marino (
 4 ), any amount of principal, further liabilities, expenses and 
incidentals — but not fines — for which the principal (  5 ) . . . . . . . may be or 
become liable to the abovementioned countries for debt in the form of duty 
and other charges applicable to the goods placed under the Community or common transit procedure.
 
▼M43  
2. The undersigned undertakes to pay upon the first application in writing by the 
competent authorities of the countries referred to in paragraph 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested up to the limit of the abovementioned 
maximum amount, unless he or she or any other person concerned establishes 
before the expiry of that period, to the satisfaction of the competent auth ­
orities, that the operation has ended.
 
At the request of the undersigned and for any reasons recognised as valid, the 
competent authorities may defer beyond a period of 30 days from the date of 
application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the 
amount is equivalent to what would be charged under similar circumstances 
on the money market or financial market in the country concerned.
 
This amount may not be reduced by any sums already paid under the terms of 
this undertaking unless the undersigned is called upon to pay a debt arising 
during a Community or common transit operation commenced before the 
preceding demand for payment was received or within 30 days thereafter.  ▼M43  1993R2454 — EN — 05.12.2014 — 022.001 — 921
 
3. This undertaking shall be valid from the day of its acceptance by the office of 
guarantee. The undersigned shall remain liable for payment of any debt arising 
during any Community or common transit operations covered by this under ­
taking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date.
 
4. For the purpose of this undertaking the undersigned gives his or her address 
for service (  6 ) in each of the other countries referred to in paragraph 1 as:  
Country Surname and forenames, or name of firm, and full address  
. . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 
The undersigned acknowledges that all correspondence and notices and any 
formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for service shall be accepted as duly delivered to him or her.
 
The undersigned acknowledges the jurisdiction of the courts of the places 
where he or she has an address for service.  
The undersigned undertakes not to change his or her addresses for service or, 
if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.
 
Done at . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , on . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
………………………………………… ………  
(Signature ) ( 7 ) 
II. Acceptance by the office of guarantee  
Office of guarantee  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . .  
Guarantor’s undertaking accepted on  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . .  
………………………………………… ………  
(Stamp and signature ) 
___________  
( 1 ) Surname and forenames, or name of firm. 
( 2 ) Full address. 
( 3 ) Delete what does not apply. 
( 4 ) Delete the name of the Contracting Party or Parties or States (Andorra or San Marino) 
whose territory is not transited. The references to the Principality of Andorra and the 
Republic of San Marino shall apply solely to Community transit operations. 
( 5 ) Surname and forename, or name of firm and full address of the principal.. 
( 6 ) If, in the law of the country, there is no provision for address for service the guarantor 
shall appoint, in this country, an agent authorised to receive any communications 
addressed to him and the acknowledgement in the second subparagraph and the under ­
taking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor or of his agents are 
situated shall have jurisdiction in disputes concerning this guarantee. 
(
 7 ) The signature must be preceded by the following in the signatory’s own handwriting: 
‘Guarantee for the amount of . . . . . . . . . . . . . . . . . . . ’ with the amount written out in full.  ▼M43  1993R2454 — EN — 05.12.2014 — 022.001 — 922
 
ANNEX 49  
COMMON/COMMUNITY TRANSIT PROCEDURE  
INDIVIDUAL GUARANTEE  
I. Undertaking by the guarantor  
▼M45  
1. The undersigned (  1 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
resident at (  2 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
hereby jointly and severally guarantees, at the office of guarantee of . . . . . .  
up to a maximum amount of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
in favour of the European Union  
(comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech 
Republic, the Kingdom of Denmark, the Federal Republic of Germany, the 
Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the 
Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom 
of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United 
Kingdom of Great Britain and Northern Ireland)
 
and of the Republic of Iceland, the Kingdom of Norway, the Swiss Confeder ­
ation, the Republic of Turkey, the Principality of Andorra and the Republic of 
San Marino (  3 ), any amount of principal, further liabilities, expenses and 
incidentals — but not fines — for which the principal (  4 ) . . . . . . . . . . . . . . . . .  
may be or become liable to the abovementioned countries for debt in the form 
of duty and other charges applicable to the goods described below placed 
under the Community or common transit procedure from the office of 
departure of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
to the office of destination of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Goods description …  
▼M43  
2. The undersigned undertakes to pay upon the first application in writing by the 
competent authorities of the countries referred to in paragraph 1 and without being able to defer payment beyond a period of 30 days from the date of 
application the sums requested unless he or she or any other person concerned 
establishes before the expiry of that period, to the satisfaction of the competent authorities, that the operation has ended.
 
At the request of the undersigned and for any reasons recognised as valid, the 
competent authorities may defer beyond a period of 30 days from the date of 
application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the 
amount is equivalent to what would be charged under similar circumstances 
on the money market or financial market in the country concerned.
 ▼M43  1993R2454 — EN — 05.12.2014 — 022.001 — 923
 
3. This undertaking shall be valid from the day of its acceptance by the office of 
guarantee. The undersigned shall remain liable for payment of any debt 
arising during the Community or common transit operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date.
 
4. For the purpose of this undertaking the undersigned gives his or her address 
for service (  5 ) in each of the other countries referred to in paragraph 1 as:  
Country Surname and forenames, or name of firm, and full address  
. . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 
The undersigned acknowledges that all correspondence and notices and any 
formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for service shall be accepted as duly delivered to him or her.
 
The undersigned acknowledges the jurisdiction of the courts of the places 
where he or she has an address for service.  
The undersigned undertakes not to change his or her addresses for service or, 
if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.
 
Done at . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , on . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
………………………………………… ………  
(Signature ) ( 6 ) 
II. Acceptance by the office of guarantee  
Office of guarantee  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . .  
Guarantor’s undertaking accepted on . . . to cover the Community/common 
transit operation effected under transit declaration No . . . . . . of . . . . . . . (  7 ) 
………………………………………… ………  
(Stamp and signature ) 
___________  
( 1 ) Surname and forenames, or name of firm. 
( 2 ) Full address. 
( 3 ) Delete the name of the Contracting Party or Parties or States (Andorra or San Marino) 
whose territory is not transited. The references to the Principality of Andorra and the Republic of San Marino shall apply solely to Community transit operations. 
(
 4 ) Surname and forename, or name of firm and full address of the principal.. 
( 5 ) If, in the law of the country, there is no provision for address for service the guarantor 
shall appoint, in this country, an agent authorised to receive any communications 
addressed to him and the acknowledgement in the second subparagraph and the under ­
taking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts 
of the places in which the addresses for service of the guarantor or of his agents are 
situated shall have jurisdiction in disputes concerning this guarantee. 
( 6 ) The person signing the document must enter the following by hand before his or her 
signature: ‘Guarantee for the amount of . . . . . . . . . . . . . . . . . . . . . . . . . ’, the amount being 
written out in letters. 
( 7 ) To be completed by the office of departure.  ▼M43  1993R2454 — EN — 05.12.2014 — 022.001 — 924
 
ANNEX 50  
COMMON/COMMUNITY TRANSIT PROCEDURE  
INDIVIDUAL GUARANTEE IN THE FORM OF VOUCHERS  
I. Undertaking by the guarantor  
▼M45  
1. The undersigned (  1 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
resident at (  2 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
hereby jointly and severally guarantees, at the office of guarantee of . . . . . .  
in favour of the European Union . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech 
Republic, the Kingdom of Denmark, the Federal Republic of Germany, the 
Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the 
Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom 
of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United 
Kingdom of Great Britain and Northern Ireland)
 
and of the Republic of Iceland, the Kingdom of Norway, the Swiss Confeder ­
ation, the Republic of Turkey, the Principality of Andorra and the Republic of 
San Marino (  3 ), 
any amount of principal, further liabilities, expenses and incidentals — but 
not fines — for which a principal may be or become liable to the above 
mentioned States for debt in the form of duty and other charges applicable to the goods placed under the Community or common transit procedure, in respect of which the undersigned has undertaken to issue individual 
guarantee vouchers up to a maximum of EUR 7 000 per voucher.
 
▼M43  
2. The undersigned undertakes to pay upon the first application in writing by the 
competent authorities of the countries referred to in paragraph 1 and without 
being able to defer payment beyond a period of 30 days from the date of application the sums requested, up to EUR 7 000 per individual guarantee voucher, unless he or she or any other person concerned establishes before 
the expiry of that period, to the satisfaction of the competent authorities, that 
the operation has ended.
 
At the request of the undersigned and for any reasons recognised as valid, the 
competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this 
additional period, in particular any interest, must be so calculated that the 
amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.
 
3. This undertaking shall be valid from the day of its acceptance by the office of 
guarantee. The undersigned shall remain liable for payment of any debt arising during any Community or common transit operations covered by this undertaking and commenced before any revocation or cancellation of 
the guarantee took effect, even if the demand for payment is made after 
that date.
 ▼M43  1993R2454 — EN — 05.12.2014 — 022.001 — 925
 
4. For the purpose of this undertaking the undersigned gives his or her address 
for service (  4 ) in each of the other countries referred to in paragraph 1 as:  
Country Surname and forenames, or name of firm, and full address  
. . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 
The undersigned acknowledges that all correspondence and notices and any 
formalities or procedures relating to this undertaking addressed to or effected 
in writing at one of his or her addresses for service shall be accepted as duly 
delivered to him or her.  
The undersigned acknowledges the jurisdiction of the courts of the places 
where he or she has an address for service.  
The undersigned undertakes not to change his or her addresses for service or, 
if he or she has to change one or more of those addresses, to inform the office 
of guarantee in advance.  
Done at . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , on . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
………………………………………… ………  
(Signature ) ( 5 ) 
II. Acceptance by the office of guarantee  
Office of guarantee  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . .  
Guarantor’s undertaking accepted on  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . .  
………………………………………… ………  
(Stamp and signature ) 
___________  
( 1 ) Surname and forenames, or name of firm. 
( 2 ) Full address. 
( 3 ) Only for Community transit operations. 
( 4 ) If, in the law of the country, there is no provision for address for service the guarantor 
shall appoint, in this country, an agent authorised to receive any communications 
addressed to him and the acknowledgement in the second subparagraph and the under ­
taking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts 
of the places in which the addresses for service of the guarantor or of his agents are 
situated shall have jurisdiction in disputes concerning this guarantee. 
( 5 ) The signature must be preceded by the following in the signatory’s own handwriting: 
‘Guarantee’.  ▼M43  1993R2454 — EN — 05.12.2014 — 022.001 — 926
 
ANNEX 51
  
► (1) C9 
► (2) (3) (4)  A2 
► (5) M43  
► (6) M45 ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 927
 
▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 928
 
ANNEX 51a
  
► (1) C9 
► (2) (3) (4)  A2 
► (5) M43  
► (6) M45 ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 929
 
▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 930
 
ANNEX 51b  
EXPLANATORY NOTE ON COMPREHENSIVE GUARANTEE 
CERTIFICATES AND GUARANTEE WAIVER CERTIFICATES  
1. Particulars to be entered on the front of a certificate  
Once issued, there shall be no amendment, addition or deletion to the 
remarks in boxes 1 to 8 of the comprehensive guarantee certificate or boxes 1 to 7 of the guarantee waiver certificate.
 
1.1. Currency code  
Member States shall enter in box 6 of the comprehensive guarantee 
certificate and box 5 of the guarantee waiver certificate the ISO ALPHA 
3 (ISO 4217) code of the currency used.  
1.2. Endorsements  
▼M32  
1.2.1. Where a comprehensive guarantee may not be used because the goods are 
included in the list in Annex 44c, the following must be entered in box 8 of the certificate:
 
— Limited validity — 99200.  
▼M19  
1.2.2. Where a principal has undertaken to lodge all his transit declarations at a 
specific office of departure, the name of the office must be entered in capitals in box 8 of the comprehensive guarantee certificate or box 7 of 
the guarantee waiver certificate, as appropriate.
 
1.3. Endorsement of certificates in the event of their validity being extended  
Where the period of validity of a certificate is extended, the office of 
guarantee must endorse box 9 of the comprehensive guarantee certificate or box 8 of the guarantee waiver certificate, as appropriate.
 
2. Particulars to be entered on the back of a certificate. Persons authorised 
to sign transit declarations  
2.1. When a certificate is issued, or at any time during its period of validity, the 
principal must enter on the back the names of the persons he authorises to 
sign transit declarations. Each of these entries must comprise the surname and first name of the authorised person and a specimen of his signature and each must be countersigned by the principal. The principal has the option 
of striking through any boxes he does not wish to use.
 
2.2. The principal may revoke such authorisations at any time.  
2.3. Any person whose name has been entered on the back of a certificate of 
this kind which is presented at an office of departure is the authorised 
representative of the principal.  
3. Use of such certificates where use of a comprehensive guarantee is 
prohibited  
For procedure, see point 4 of Annex 47A.  
__________  
▼M5 __________  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 931
 
ANNEX 54
  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 932
 
__________  
▼M13  __________  
▼M19  __________  ▼M19  1993R2454 — EN — 05.12.2014 — 022.001 — 933
 
ANNEX 58
  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 934
 
ANNEX 59  
MODEL OF THE INFORMATION MEMO REFERRED TO IN 
ARTICLE 459  
Letter heading of the coordination office initiating the dispute  
Addressee: coordinating office covering the offices of temporary importation, or 
other coordinating office  
SUBJECT: ATA CARNET — SUBMISSION OF CLAIM  
Be informed that a claim for payment of duties and taxes under the ATA 
Convention/the Istanbul Convention (  1 ) was sent on … (  2 ) to our guaranteeing 
association in respect of:  
1. ATA carnet No:  
2. Issued by the Chamber of Commerce of:  
City:  
Country:  
3. On behalf of:  
Holder:  
Address:  
4. Expiry date of carnet:  
5. Date set for re-exportation (  3 ): 
6. Number of transit/import voucher (  4 ): 
7. Date of endorsement of voucher:  
Signature and stamp of the issuing coordinating office.  ▼M26  1993R2454 — EN — 05.12.2014 — 022.001 — 935  
( 1 ) Article 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to 
the Istanbul Convention, 26 June 1990. 
( 2 ) Enter date of dispatch. 
( 3 ) Details to be obtained from the undischarged transit or temporary admission voucher or, 
if no voucher is available, from the information available to the issuing coordinating 
office. 
( 4 ) Delete whichever is not applicable.
 ANNEX 60
  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 936
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 937
 
PROVISIONS GOVERNING THE INFORMATION TO BE ENTERED 
ON THE TAXATION FORM  
I. General  
The taxation form shall bear the following letters, indicating the Member State 
issuing the form: 
BE = Belgium 
DK = Denmark DE = Germany EL = Greece ES = Spain FR = France IE = Ireland 
IT = Italy 
LU = Luxembourg NL = Netherlands
 
▼A1 
AT = Austria  
▼B 
PT = Portugal  
▼A1 
FI = Finland 
SE = Sweden  
▼B 
UK = United Kingdom  
▼A2 
CZ = the Czech Republic EE = Estonia 
CY = Cyprus 
LV = Latvia LT = Lithuania HU = Hungary MT = Malta PL = Poland SI = Slovenia 
SK = Slovakia
 
▼M30  
BG = Bulgaria RO = Romania
 
▼M45  
HR = Croatia  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 938
 
The taxation form must include the following information under the appropriate 
headings. It must be completed legibly be the coordinating office referred to in 
Article 458 (1) of this Regulation.  
Headings 1, 2, 3, 4, 5, 6, 7, 8, 11, 13 and 14 : Enter the same information as appears on 
the transit voucher or the import voucher at the bottom of the voucher, at the bottom of the space reserved for customs and in boxes A, G (a), overleaf column 6, G (c), H (b), 
overleaf column 1, overleaf column 2, overleaf column 3 and overleaf column 4 
respectively. If the coordinating office is not in possession of a voucher the information is entered according to the coordinating office's information. Where more than one kind of goods have to be entered on the form they are to be 
included on taxation form A, the headings on which are to be completed in accordance 
with these instructions.
 
Heading 9 : State the name of the customs office which completed box H (a) to 
(e) of the transit voucher, or box H of the import voucher, as the case may be. Failing this, the customs office of entry is entered according to the coordinating 
office's knowlege of it.
 
Heading 10 : State the name of the customs office which appears in box H (e) of 
the transit voucher or which completed box H of the import voucher, as the case may be. Failing this, the customs office of temporary admission is entered, according to the coordinating office's knowledge of it.
 
Heading 15 : State the amount, in the currency laid down by the Member State in 
which the claim was made, of the value for customs.  
Heading 16 : State on the taxation form the amounts of duty and other taxes 
claimed. The amounts are shown in such a way as to make clear customs duties 
and taxes (using the Community codes provided for the purpose), the surcharge referred to in Article 6 of the ATA Convention  ►
M26  /Article 8 of Annex A to 
the Istanbul Convention ◄, expressed in both figures and words. The amounts 
have to be paid in the currency of the Member State issuing the form, the code for which is entered at the top of the second column:
 
BEF = Belgian francs  
DEM = German marks  
ESP = Spanish pesetas  
IEP = Irish pounds  
LUF = Luxembourg francs  
PTE = Portugueuse escudos  
DKK = Danish kroner  
GRD = Greek drachmas  
FRF = French francs  
ITL = Italian lire  
NLG = Dutch guilders  
GBP = Pounds sterling  
▼A1 
ATS = Austrian schillings  
FIM = Finnish markkas  
SEK = Swedish kronor  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 939
 
CZK = Czech koruna  
EEK = Estonian kroon  
CYP = Cyprus pound  
LVL = Latvian lats  
LTL = Lithuanian litas  
HUF = Hungarian forint  
MTL = Maltese lira  
PLN = Polish z łoty 
SIT = Slovenian tolar  
SKK = Slovak koruna  
▼M30  
BGN = Bulgarian Lev  
RON = New Romanian LeiLeu  
▼M45  
HRK = Croatian kuna  
▼B 
Heading 17 : State the name of the coordinating office and the date of completion 
of the form; place the stamp of the office and the signature of the authorized official in the appropriate places.
 
II. Remarks on form A  
A. Form A is to be used only where several articles are being taxed. It must be 
submitted in conjunction with a principal form. Total duties etc. from the 
principal form and form A are entered under the heading ‘Summary’.  
B. The general remarks under I also apply to form A.  ▼A2 1993R2454 — EN — 05.12.2014 — 022.001 — 940
 
ANNEX 61  
MODEL OF DISCHARGE  
Letter heading of the coordinating office of the second Member State submitting 
the claim  
Addressee: coordinating office of the first Member State submitting the original 
claim.  
SUBJECT: ATA CARNET — DISCHARGE  
Be informed that a claim for payment of duties and taxes under the ATA 
Convention/Istanbul Convention (  1 ) was sent on … (  2 ) to our guaranteeing 
association in respect of:  
1. ATA carnet No:  
2. Issued by the Chamber of Commerce of:  
City:  
Country:  
3. On behalf of:  
Holder:  
Address:  
4. Expiry date of the carnet:  
5. Date set for re-exportation (  3 ): 
6. Number of transit/import voucher (  4 ): 
7. Date of endorsement of voucher:  
The present note discharges your responsibility in this file.  
Signature and stamp of issuing coordinating office.  ▼M26  1993R2454 — EN — 05.12.2014 — 022.001 — 941  
( 1 ) Article 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to 
the Istanbul Convention, 26 June 1990. 
( 2 ) Enter date of dispatch. 
( 3 ) Details to be obtained from the undischarged transit or temporary admission voucher or, 
if no voucher is available, from the information available to the issuing coordinating 
office. 
( 4 ) Delete whichever is not applicable.
 ANNEX 62  
SPECIAL STAMP
  
1. Member State's coat of arms or other sign or letters characterizing the 
Member State  
2. Customs office (  1 ) 
3. Number of document  
4. Date  
5. Authorized consignor (  2 ) 
6. Authorization  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 942  
( 1 ) Where this stamp is used in the framework of Article  ►M18  912g ◄ of this Regu ­
lation, it concerns the office of depature. 
( 2 ) Where this stamp is used in the framework of Article 286 of this Regulation, it concerns 
the authorized exporter.
 ANNEX 63
  
► (1) A2 
► (2) M30  
► (3) M7 
► (4) M45 ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 943
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 944
 
► (1) M7 ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 945
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 946
 
ANNEX 64
  
► (1) M7 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 947
 
► (1) M7 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 948
 
ANNEX 65
  
► (1) M7 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 949
 
► (1) M7 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 950
 
► (1) M7 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 951
 
► (1) M7 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 952
 
ANNEX 66  
INSTRUCTIONS FOR USE OF THE FORMS REQUIRED TO DRAW UP 
CONTROL COPY T5  
A. General remarks  
1. The T5 control copy is a document drawn up on a T5 form accompanied, 
where appropriate, either by one or more T5 bis forms or by one or more 
T5 loading lists.  
2. The T5 control copy is intended to supply proof that the goods in respect 
of which it was issued have either been used in the way, or have reached 
the destination provided for by the specific Community provisions governing their use, it being the responsibility of the competent office of destination to be satisfied either directly or through persons acting on 
its behalf as to the use and/or destination of the goods concerned. In some 
cases, the T5 control copy is also used to inform the competent authorities of destination that the goods which it covers are subject to special measures. The procedure thus instituted is a framework procedure, to be 
put into effect only if specific Community legislation expressly so 
provides. It can apply even where the goods are not moving under a customs procedure.
 
3. The T5 control copy must be drawn up in one original and at least one 
copy, each of which must bear an original signature.  
When goods are transported under a customs procedure, the original and 
the copy or copies of the T5 control copy must be submitted together to the customs office of departure or consignment, which retains one copy while the original accompanies the goods and must be presented with them 
at the customs office of destination.
 
Where the goods are not placed under a customs procedure, the T5 control 
copy shall be issued by the office of consignment, which shall keep a 
copy. The words ‘Goods not covered by a customs procedure’ shall be 
entered in box 109 of the T5 form. The original of the T5 control copy must be presented together with the goods to the competent office of destination.
 
4. If T5 bis forms are used, the T5 form and the T5 bis forms must be 
completed.  
If T5 loading lists are used, the T5 form must be completed but boxes 31, 
32, 33, 35, 38, 100, 103 and 105 must be struck through and the information concerned must be entered only on the T5 loading list or lists.
 
5. A T5 form may not be accompanied both by T5 bis and by T5 loading 
lists. 
6. The forms must be printed on pale blue paper, dressed for writing 
purposes and weighing at least 40 g/m  2 . The paper must be sufficiently 
opaque for the information on one side not to affect the legibility of the 
information on the other side and its strength should be such that in 
normal use it does not easily tear or crease.  
The forms must measure 210 × 297 mm for T5 forms and T5 bis and 
297 × 420 mm for T5 loading lists, a tolerance in the length of between 
-5 and +8 mm being allowed.  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 953
 
The address for return and the important note on the front of the form may 
be printed in red.  
The competent authorities of the Member States may require that control 
copy T5 forms show the name and address of the printer, or a symbol enabling the printer to be identified.
 
7. The T5 control copy shall be made out in an official language of the 
Community which is acceptable to the competent authorities of the Member State of departure.
 
The competent authorities of another Member State in which such a 
document is presented may, as necessary, require a translation into the 
official language, or one of the official languages, of that Member State.  
8. T5 forms and any T5 bis forms or T5 loading lists must be completed in 
typescript or by a mechanographical or similar process. They may also be 
filled in legibly by hand, in ink and in block letters. To make it easier to 
complete T5 forms in typescript, they should be inserted in such a way that the first letter to be entered in box 2 is located in the small positioning box in the top left hand corner.
 
Forms must contain no erasures or overwriting. Alterations must be made 
by crossing out incorrect particulars and adding those required. Any such amendments must be initialled by the person making the amendment and 
authenticated by the competent authorities, who may require a new form to 
be lodged.
 
In addition, forms may be completed using an automatic reproduction 
process instead of any of the processes mentioned above. They may 
also be produced and completed by that means provided that the rules 
relating to the specimens, paper, size of forms, language to be used, legibility, prohibition of erasures and overwriting and alterations are strictly observed.
 
B. Provisions relating to T5 forms  
Only boxes marked with a serial number need be completed, as appro ­
priate. The other boxes, marked with a capital letter, are for official use only except in cases provided for in specific regulations or in the provisions relating to authorised consignors.
 
BOX 2: CONSIGNOR/EXPORTER  
Enter the full name and address of the person or company 
concerned. Instructions regarding the identification 
number can be added by the Member States (identifi ­
cation number allocated to the person concerned by the competent authorities for tax, statistical or other purposes).
 
BOX 3: FORMS  
Enter the number of the form in relation to the total 
number of T5 and T5 bis forms used. For example, if 
there is one T5 form and two T5 bis forms, indicate in 
the T5 form ‘1/3’, on the first T5 bis form ‘2/3’ and on 
the second T5 form ‘3/3’.  
Where the consignment consists of only one item, i.e. 
only one ‘Description of goods’ box, has to be completed, 
do not enter anything in box 3, but enter the figure 1 in 
box 5.  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 954
 
BOX 4: LOADING LISTS  
Enter in figures the total number of T5 loading lists 
attached, if any.  
BOX 5: ITEMS  
Enter in figures the total number of items declared by the 
person concerned on the T5 forms and on all T5 bis forms 
or T5 loading lists used. The number of items must be 1 
if there is only the T5 form or correspond on the total number of goods indicated in box 31 of the T5 bis forms 
or in the T5 loading lists.
 
BOX 6: TOTAL PACKAGES  
Enter the total number of packages making up the 
consignment in question.  
BOX 7: REFERENCE NUMBER  
Optional item for users to indicate any reference number 
allocated by the person concerned to the consignment in question.
 
BOX 8: CONSIGNEE  
Enter the full name and address of the person(s) or 
company(ies) concerned to whom the goods are to be 
delivered.  
BOX 14: DECLARANT/REPRESENTATIVE  
Enter the full name and address of the person or company 
concerned in accordance with the provisions in force. If the declarant and the consignor/exporter are the same 
person, enter ‘consignor/exporter’. Instructions regarding 
the identification number can be added by the Member States (identification number allocated to the person concerned by the competent authorities for tax, statistical 
or other purposes).
 
BOX 15: COUNTRY OF DISPATCH/EXPORT  
Enter the name of the country from which the goods are 
dispatched/exported.  
BOX 17: COUNTRY OF DESTINATION  
Enter name of the country concerned.  
BOX 18: IDENTITY AND NATIONALITY OF MEANS OF 
TRANSPORT AT DEPARTURE  
Enter the identity, e.g. registration number(s) or name of 
the means of transport (lorry, ship, railway wagon, 
aircraft) on which the goods are or were directly loaded 
when the consignment formalities were completed, followed (except in the case of rail transport) by the nationality of the means of transport (or that of the 
vehicle propelling the others if there are several means 
of transport), using the appropriate Community codes.
 ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 955
 
BOX 19: CONTAINER (Ctr)  
Using the appropriate Community codes (‘0’ — Goods 
not transported in containers or ‘1’ — Goods transported 
in containers), indicate the situation at departure.  
BOX 31: PACKAGES AND DESCRIPTION OF GOODS — 
MARKS AND NUMBERS — CONTAINER No(s) — NUMBER AND KIND
 
Enter the marks, numbers, number and kind of packages 
or, in the case of unpackaged goods, the number of goods 
covered by the declaration, or the work ‘bulk’, as appro ­
priate, together with the particulars necessary to identify the goods. The description of the goods means the normal trade description expressed in sufficiently precise terms to 
allow their identification and classification.
 
Where the Community rules applicable to the goods 
concerned provide for particular procedures in this respect, the description of the goods must conform to those rules.
 
All additional information required by the said rules must 
also be entered in this box. The description of agricultural 
products must be in accordance with the Community provisions in force in the agricultural sector.
 
If containers are used, the identifying marks of the 
container must also be entered in this box. The unused 
space in this box must be crossed through.  
BOX 32: ITEM NUMBER  
Enter the number of the item in question in relation to the 
total number of articles declared in the T5 and T5 bis 
forms used, as described in the note to box 5.  
Where the consignment consists of only one item (a 
single T5 form), do not complete this box but enter the 
figure 1 in box 5.  
BOX 33: COMMODITY CODE  
Enter the code number corresponding to the item in 
question, using that of the nomenclature for export 
refunds where appropriate.  
BOX 35: GROSS MASS  
Enter the gross mass of the goods described in the 
corresponding box 31, expressed in kilograms. The gross mass is the aggregate mass of the goods with all 
their packagings, excluding containers and other transport 
equipment.
 ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 956
 
BOX 38: NET MASS  
Where Community rules so require, enter the net mass of 
the goods described in the corresponding box 31, 
expressed in kilograms. The net mass is the mass of the 
goods themselves without any packaging.  
BOX 40: PREVIOUS DOCUMENT  
Box for optional use by the Member States (reference 
numbers of documents relating to the administrative 
procedure preceding dispatch/export).  
BOX 41: SUPPLEMENTARY UNITS  
For use as necessary in accordance with the goods 
nomenclature (enter the quantity of the item in question, expressed in the unit laid down in the goods nomencla ­
ture).
 
BOX 100: FOR NATIONAL USE  
To be completed in accordance with the rules of the 
Member State of dispatch/export.  
BOX 103: NET QUANTITY (kg, litres or other units) IN WORDS  
To be completed in accordance with Community rules.  
BOX 104: USE AND/OR DESTINATION  
Indicate the use and/or destination intended or prescribed 
for the goods by placing an X in the appropriate box or, failing that, place an X in the box marked ‘Other’ and specify the use and/or destination.
 
Where Community rules fix a time limit by which the 
goods must be assigned to a use and/or destination, 
complete the phrase ‘time limit of … days for 
completion’ by inserting the number of days.  
BOX 105: LICENCES  
To be completed in accordance with Community rules.  
Enter the type, serial number, date of issue and issuing 
authority.  
BOX 106: FURTHER PARTICULARS  
To be completed in accordance with Community rules 
and the rules on the application of Article 912(b)(9).  
BOX 107: LEGISLATION APPLICABLE  
Enter the number of any Community regulation, directive 
or decision concerning the measure providing for or 
prescribing control of the use and/or destination of the 
goods.  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 957
 
BOX 108: ATTACHED DOCUMENTS  
List the accompanying documents attached to the control 
copy T5, which are to accompany it to its destination.  
BOX 109: ADMINISTRATIVE OR CUSTOMS DOCUMENT  
Enter the type, number and date of registration of the 
document relating to the procedure used for the 
transport of the goods, and the issuing office or, where 
appropriate, the words ‘Goods not covered by a customs procedure’.
 
BOX 110: PLACE AND DATE; SIGNATURE AND NAME OF 
DECLARANT/REPRESENTATIVE  
Subject to any specific provisions adopted with regard to 
the use of computerised systems, the original of the hand-written signature of the person concerned must 
appear both on the original and on the copy or copies 
of the T5 form. Where the person concerned is a legal person, the signatory must add his full name and capacity after his signature.
 
C. Provisions relating to use of T5 bis forms  
See notes in Section B.  
Subject to any special provisions adopted on the use of automatic 
data-processing techniques, the original and copy or copies of the T5 bis 
form must bear the original signature of the person who signed the 
corresponding T5 form.  
Boxes headed ‘Packages and descriptions of goods’ which have not been 
used must be struck through to prevent subsequent entries.  
D. Provisions relating to the use of T5 loading lists forms  
Every column in the loading lists, except that reserved for official use, 
must be completed. Only the front of the T5 loading list form may be used.
 
The registration number of the T5 control copy must be shown in the box 
for registration particulars of the T5 loading list.  
The goods shown on the T5 loading list must be serially numbered in the 
column headed ‘item number’ (see item number, box 32) in such a way that the last of these is the total given in box 5 of the T5 form.
 
The particulars normally entered in boxes 31, 33, 35, 38, 100, 103 and 
105 of the form T5 must be entered on the T5 loading list.  
Particulars relating to boxes 100 (national use) and 105 (licences) must be 
entered in the column for the description of the goods, immediately after the information concerning the goods to which those particulars refer.
 
A horizontal line must be drawn after the last entry and the spaces not 
used must be crossed through to prevent later additions being made.  ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 958
 
The total number of packages containing the goods listed and the total 
gross and net mass of those goods must be shown at the foot of the 
appropriate columns.  
Subject to any specific provisions adopted with regard to the use of 
computerised systems, the original signature of the signatory of the corresponding T5 form must appear both on the original and on the 
copy or copies of the T5 loading list.
 ▼M18  1993R2454 — EN — 05.12.2014 — 022.001 — 959
 
ANNEX 67  
APPLICATION AND AUTHORISATION FORMS  
(Articles ►M32 253b, 253c, 253h, 253l, ◄ 292, 293, 497 and 505)  
GENERAL REMARKS  
1. The layout of the models is not binding; e.g. instead of boxes the Member 
States may provide for forms with a line structure or if required the space of the boxes may be extended.
 
However the order numbers and the appropriate text are obligatory.  
2. The Member States may provide for boxes or lines for national purposes. 
These boxes or lines shall be indicated by an order number plus a capital 
letter (e.g. 5A).  
3. In principle boxes with a bold order number must be completed. The 
explanatory note refers to exceptions. The customs administrations may provide for the completion of box 5 as mandatory only where a single 
authorisation is applied for.
 
4. The Appendix of the notes shall contain the IPR economic-condition-codes 
according to Annex 70.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 960
 
▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 961
 
▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 962
 
▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 963
 
▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 964
 
▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 965
 
▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 966
 
EXPLANATORY NOTES TO THE APPLICATION FORMS FOR 
SIMPLIFIED PROCEDURES  
TITLE 1  
Particulars to be entered in the various boxes of the application form  
General remark:  
If necessary, the requested information can be presented in a separate annex to 
the application form, referring to the box of the form concerned.  
Member States may require additional information.  
1. Enter full name and address of the applicant. The applicant is the 
person to whom the authorisation will be issued.  
1.a Enter the trader identification number.  
1.b Enter, if applicable, any internal reference number, to refer to this 
application in the authorisation.  
1.c Enter the relevant contact information (contact person, contact 
address, phone number, fax number, e-mail address)  
1.d Indicate the type of representation for lodgement of a declaration by 
inserting an ‘X’ in the appropriate box.  
2. Indicate which type of simplified procedure (local clearance and/or 
simplified declaration) and which customs procedure (for import and/or export) is applied for by inserting an ‘X’ in the appropriate box.
 
2.a and b Regarding inward processing procedure, enter the code 1 for the 
suspension system and code 2 for the drawback system.  
Regarding re-exportation, simplified procedures will be applied for 
where a customs declaration is required.  
3. Enter the relevant code:  
1. first application for an authorisation other than a single authori ­
sation  
2. application for modified or renewed authorisation (also indicate 
the appropriate authorisation number)  
3. first application for a single authorisation.  
4.a Indicate if the status of authorised economic operator is certified; if 
‘YES’, enter the corresponding number.  
4.b Enter the type, reference and — if applicable — the expiry date of 
the relevant authorisation(s) for which the applied simplified procedure(s) will be used; in case authorisation(s) is/are just 
applied for, enter the type of applied authorisation(s) and the date 
of application
 
For the type of authorisation enter one of the following codes  
Code authorised procedure  
1 Customs Warehouse Procedure 
2 Inward Processing Relief 
3 Temporary Admission 
4 End Use 5 Processing under Customs Control 
6 Outward Processing Relief
 ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 967
 
5. Information on main accounts.  
— commercial, fiscal or other accounting material.  
5.a Enter the full address of the location where the main accounts are 
held.  
5.b Enter the type of accounts (electronic or paper-based, and type of 
system and software in use).  
6. Enter the number of continuation forms attached to this application.  
TITLE II  
Particulars to be entered in the various boxes of the continuation form for  
Import and export  
7. Information on records (customs related accounts).  
7.a Enter full address of the location where the records are held.  
7.b Enter the type of records (electronic or paper-based, and type of 
system and software in use).  
7.c Enter, if applicable, other relevant information regarding the records.  
8. Information about type of goods and transactions.  
8.a Enter, if applicable, the relevant CN code; otherwise enter at least the 
chapters of CN and the description of the goods.  
8.b-e Enter the relevant information on a monthly basis.  
8.f At import, the applicant has the possibility to indicate that he wants 
to use the exchange rate valid on the first day of the declaration 
period, in accordance with Article 172.  
Insert an ‘X’ in the appropriate box, if this is requested.  
9. Enter the relevant codes for the customs procedure as set out in 
Annex 38 (e.g. code 40 for release for free circulation and home use).
 
10. Information on authorised locations of goods and responsible 
customs office.  
10.a For the local clearance procedure enter the participating Member 
State, using the country code (ISO alpha 2), in which the location of the goods mentioned in box 10.b are situated.
 
10.b For the local clearance procedure enter the full address of the 
location of the goods.  
10.c Enter the full name, address and contact information of the local 
customs office responsible for the location of goods mentioned in 
box 10.b.  
11. Enter the full name, address and contact information of the relevant 
customs offices where the simplified declaration is to be lodged.  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 968
 
12. Enter, if applicable, the relevant information on the companies 
included in the single authorisation who act on behalf of the 
holder of the single authorisation.  
12.a Enter the participating Member State, using the country code (ISO 
alpha 2).  
12.b Enter full name and address of the company who act on behalf of the 
holder of the single authorisation in the Member State mentioned in 
box 12.a.  
13. Enter, if applicable, the full name, address and contact information of 
the supervising office.  
14. Indicate, by inserting an ‘X’ in the appropriate box, the type of 
simplified declaration; in case of using commercial or other adminis ­
trative documents, the type of documents in use must be specified.  
15. Enter, if applicable, additional information or conditions which may 
be relevant for the simplified procedure concerned, such as the procedure and the time limit for lodging the supplementary declar ­
ation.
 
16. At the time of application for the single authorisation, the applicant:  
shall consent to the exchange of any information with the customs 
authorities of any other Member State and the Commission;  
may consent to publication of the non-confidential data to the public 
via the Internet by inserting an ‘X’ in the appropriate box.  
Non-confidential data accessible to the wider public:  
The access to the wider public shall provide the following data (with reference to 
the box number in the application form):  
— name and address of the holder of the single authorisation for simplified 
procedures (box 1),  
— authorisation number (allocated by the customs authority),  
— the procedure(s) code as set out in Annex 38 (box 9),  
— indication whether the simplified procedure have been granted for import or 
export (box 2.a or 2.b),  
— the ISO alpha-2 country code of the Member States involved as referred to in 
Annex 38 (box 10a),  
— name and address of companies included in the single authorisation who act 
on behalf of the holder of the single authorisation (box 12.b).  ▼M32  1993R2454 — EN — 05.12.2014 — 022.001 — 969
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 970
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 971
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 972
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 973
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 974
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 975
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 976
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 977
 
► (1) M32 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 978
 
► (1) M22 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 979
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 980
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 981
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 982
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 983
 
Appendix  
(IPR economic condition codes according to Annex 70)  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 984
 
ANNEX 68  
TRANSFER OF GOODS OR PRODUCTS COVERED BY THE 
ARRANGEMENTS FROM ONE HOLDER TO ANOTHER  
(Article 513)  
A. Normal procedure (three SAD copies)  
1. Where goods or products are transferred from one holder to another 
without discharge of the arrangements, a form corresponding to the model drawn up in accordance with Articles 205 to 215 shall be 
completed on copies 1, 4 and an additional identical copy to copy 1.
 
2. Before a transfer takes place, the supervising office dealing with the 
first holder shall be notified of the proposed transfer, in a manner which that office shall determine, in order to enable the performance of any checks considered necessary.
 
3. Additional copy 1 shall be retained by the first holder (the sender of the 
goods or products), and copy 1 forwarded to his supervising office.  
4. Copy 4 shall accompany the goods or products and be retained by 
the second holder.  
5. The supervising office of the first holder shall forward copy 1 to the 
supervising office of the second holder.  
6. The second holder shall issue the first holder a receipt for the trans ­
ferred goods or products specifying the date of their entry into the 
records (acceptance of the written customs declaration in the case of temporary importation) which the latter shall retain.
 
B. Simplified procedures:  
I. Using two SAD copies:  
1. Where goods or products are transferred from one holder to another 
without discharge of the arrangements only copies 1 and 4 of the document referred to in paragraph 1 of Part A shall be completed.
 
2. Before the goods or products are transferred, the supervising offices 
shall be informed of the intended transfer in the manner which they 
shall stipulate, to enable them to carry out any controls they consider 
necessary.  
3. The first holder (the sender of the goods or products) shall retain 
copy 1.  
4. Copy 4 may accompany the goods or products and be retained by 
the second holder.  
5. Paragraph 6 of Part A shall apply.  
II. Using other methods instead of the SAD where the necessary 
information is provided:  
— data processing,  
— commercial or administrative documents, or  
— any other document.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 985
 
Appendix  
Where the SAD copies are used, the boxes indicated must contain the following 
information:  
2. Consignor : give the name and address of the first holder, the name and 
address of his supervising office, followed by the authorisation number and the issuing customs authority.
 
3. Forms : indicate the order number of the set of forms among the total 
number of sets used.  
Where the declaration relates to a single item (i.e. where only one 
‘description of goods’ box needs to be filled in), leave box 3 blank but enter the figure 1 in box 5.
 
5. Items : state the total number of items declared in all the forms or supple ­
mentary forms used. The number of items is equal to the number of ‘description of goods’ boxes which need to be filled in.
 
8. Consignee : give the name of the second holder, the name and address of 
his supervising office and the address where the goods or products are to 
be stored, used or processed followed by the authorisation number and the issuing customs authority.
 
15. Dispatching country : indicate the Member State from which the goods are 
dispatched.  
31. Packages and description of goods; marks and numbers — container 
No(s) — number and kind : enter the marks, (identifying) numbers, 
number and kind of packages or, in the case of unpacked goods, the 
number of goods covered by the declaration or the indication ‘in bulk’, as appropriate, plus the details needed to identify them.
 
The goods should be described using their usual commercial description, 
in sufficient detail to allow the goods to be identified. Where a container is 
used, the identification marks of the container should also be indicated in 
this box.  
32. Item No : state the order number of the item in question among the total 
number of items declared in the forms or supplementary forms used, as defined in box 5.
 
Where the declaration relates to a single item, the customs authorities may 
stipulate that nothing should be entered in this box.  
33. Commodity code : enter the CN code for the item in question (  1 ). 
35. Gross mass : where necessary, state the gross mass in kilograms of the 
goods described in the corresponding box 31. The gross mass is the 
aggregate mass of the goods with all their packing, excluding containers and other transport equipment.
 
38. Net mass : state the net mass in kilograms of the goods described in the 
corresponding box 31. The net mass is the mass of the goods stripped of 
all packaging.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 986  
( 1 ) Box not mandatory in the case of the customs warehousing arrangements.
 41. Supplementary units : where necessary, indicate the quantity in the units 
laid down in the Combined Nomenclature.  
44. Additional information; documents produced, certificates and authori ­
sation : enter the date of the first entry into the arrangements and ‘Transfer’ 
in capital letters followed by, as appropriate:  
— ‘CW’ —  
— ‘IP/S’ —  
— ‘PCC’ —  
— ‘TI’ —.  
When the import goods are subject to specific commercial policy measures 
and when these measures are still to be applied at the moment of transfer, the words ‘Commercial Policy’ should be added to this entry.
 
47. Calculation of taxes : enter the tax base (value, weight or other).  
54. Place and date; signature and name of the declarant or his representative : 
enter the original hand-written signature of the person indicated in box 2 
followed by his name. Where the person concerned is a legal person, the person signing the form should state his capacity after his signature and name.
 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 987
 1993R2454 — EN — 05.12.2014 — 022.001 — 988
 ▼M20  
ANNEX 69  
STANDARD RATES OF YIELD  
(Article 517(3))  
General remark:  
The standard rates of yield shall apply only to import goods of sound, genuine and merchantable quality which conform to any st andard quality laid down in Community legislation and on condition 
that the compensating products are not obtained by special processing methods in order to meet specific quality requirements.  
Import goods 
Numerical 
order Compensating products Quantity of compensating 
products for each 100 kg of 
imported goods (kg) (  2 ) CN code Description Code (  1 ) Description 
(1) (2) (3) (4) (5)  
0407 00 30 Eggs in shell 1 ex 0408 99 80 (a) Eggs, not in shell, liquid or frozen 86,00 
ex 0511 99 90 (b) Shells 12,00 
2 0408 19 81 
ex 0408 19 89 (a) Egg yolks, liquid or frozen 33,00 
ex 3502 19 90 (b) Egg albumin, liquid or frozen 53,00 
ex 0511 99 90 (c) Shells 12,00 
3 0408 91 80 (a) Eggs, not in shell, dried 22,10 
ex 0511 99 90 (b) Shells 12,00 
4 0408 11 80 (a) Egg yolks, dried 15,40 
ex 3502 11 90 (b) Egg albumin, dried (in crystals) 7,40 ex 0511 99 90 (c) Shells 12,00 
5 0408 11 80 (a) Egg yolks, dried 15,40 
ex 3502 11 90 (b) Egg albumin, dried (in another form) 6,50 ex 0511 99 90 (c) Shells 12,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 989
 ▼M20  
(1) (2) (3) (4) (5)  
ex 0408 99 80 Eggs, not in shell, liquid or 
frozen 6 0408 91 80 Eggs, not in shell, dried 25,70 
0408 19 81 
and 
ex 0408 19 89 Egg yolks, liquid or frozen 7 0408 11 80 Egg yolks, dried 46,60  
▼C7 
ex 1001 90 99 Common wheat 8 ex 1101 00 15 
(100) (a) Common wheat flour having by weight on the dry 
product an ash content not exceeding 0,60 % 73,00 
ex 2302 30 10 (b) Bran 22,50 
ex 2302 30 90 (c) Sharps 2,50 
9 ex 1101 00 15 
(130) (a) Common wheat flour having by weight on the dry 
product an ash content exceeding 0,60 % but not exceeding 0,90 % 78,13 
ex 2302 30 10 (b) Bran 20,00 
10 1101 00 15 
(150) (a) Common wheat flour having by weight on the dry 
product an ash content exceeding 0,90 % but not 
exceeding 1,10 % 84,75 
ex 2302 30 10 (b) Bran 13,25 
11 1101 00 15 
(170) (a) Common wheat flour having by weight on the dry 
product an ash content exceeding 1,10 % but not 
exceeding 1,65 % 91,75 
ex 2302 30 10 (b) Bran 6,25
 
▼M20  
12 1101 00 15 
(180) Common wheat flour having by weight on the dry 
product an ash content exceeding 1,65 % but not 
exceeding 1,90 % 98,03
 1993R2454 — EN — 05.12.2014 — 022.001 — 990
 ▼M20  
(1) (2) (3) (4) (5)  
13 1104 29 11 Hulled wheat (shelled or husked) whether or not sliced or 
kibbled (3) (*) 
14 1107 10 11 (a) Malt, unroasted, obtained from wheat, in the form of 
flour (*) 
ex 1001 90 99 (b) Not-germinated common wheat 1,00 
ex 2302 30 10 (c) Bran 19,00  
►M21 __________  ◄ 
ex 2303 30 00 (d) Rootlets 3,50 
15 1107 10 19 (a) Malt, unroasted, obtained from wheat, in a form other 
than of flour (*) 
ex 1001 90 99 (b) Not-germinated common wheat  ►M21  0,95 ◄ 
►M21 __________  ◄ 
ex 2303 30 00 (c) Rootlets  ►M21  3,33 ◄ 
16 1108 11 00 (a) Wheat starch 45,46 
1109 00 00 (b) Wheat gluten 7,50 
ex 2302 30 10 (c) Bran 25,50 
ex 2303 10 90 (d) Residues of starch manufacture 12,00 
1001 10 00 Durum wheat 17 ex 1103 11 10 (a) Cereal meal ‘Couscous’ (  4 ) 50,00 
1103 11 10 (b) Cereal groats and cereal meal with an ash content, 
referred to dry matter, of 0,95 % or more but less than 1,30 % by weight 17,00 
1101 00 11 (c) Flour 8,00 
ex 2302 30 10 (d) Bran 20,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 991
 ▼M20  
(1) (2) (3) (4) (5)  
18 ex 1103 11 10 (a) Cereal groats and cereal meal with an ash content, 
referred to dry matter, of less than 0,95 % by weight 60,00 
1101 00 11 (b) Flour 15,00 
ex 2302 30 10 (c) Bran 20,00 
19 ex 1103 11 10 (a) Cereal groats and cereal meal with an ash content, 
referred to dry matter, of 0,95 % or more but less than 1,30 % by weight 67,00 
1101 00 11 (b) Flour 8,00 
ex 2302 30 10 (c) Bran 20,00 
20 ex 1103 11 10 (a) Cereal groats and cereal meal with an ash content, 
referred to dry matter, of 1,30 % or more by weight 75,00 
ex 2302 30 10 (b) Bran 20,00 
21 ex 1902 19 10 (a) Pasta, containing no eggs and no common wheat 
flour or meal, with an ash content in the dry matter not exceeding 0,95 % by weight 62,50 
1101 00 11 (b) Flour 13,70 
ex 2302 30 10 (b) Bran 18,70 
22 ex 1902 19 10 (a) Pasta, containing no eggs and no common wheat 
flour or meal, with an ash content in the dry matter 
of more than 0,95 % but not exceeding 1,10 % by 
weight 66,67 
1101 00 11 (b) Flour 8,00 
ex 2302 30 10 (c) Bran 20,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 992
 ▼M20  
(1) (2) (3) (4) (5)  
23 ex 1902 19 10 (a) Pasta, containing no eggs and no common wheat 
flour or meal, with an ash content in the dry matter of more than 1,10 % but not exceeding 1,30 % by weight 71,43 
1101 00 11 (b) Flour 3,92 
ex 2302 30 10 (c) Bran 19,64 
24 ex 1902 19 10 (a) Pasta, containing eggs and no common wheat flour or 
meal, with an ash content, in the dry matter, of more 
than 1,30 % by weight 79,36 
ex 2302 30 10 (b) Bran 15,00 
25 ex 1902 11 00 (a) Pasta, containing eggs but no common wheat flour or 
meal, with an ash content, in the dry matter, not 
exceeding 0,95 % by weight (
 5 ) ( 5 ) 
1101 00 11 (b) Flour 13,70 
ex 2302 30 10 (c) Bran 18,70 
26 ex 1902 11 00 (a) Pasta, containing eggs but no common wheat flour or 
meal, with an ash content, in the dry matter of more than 0,95 % but not exceeding 1,10 % by weight (
 5 ) ( 5 ) 
1101 00 11 (b) Flour 8,00 
ex 2302 30 10 (c) Bran 20,00 
27 ex 1902 11 00 (a) Pasta, containing eggs but no common wheat flour or 
meal, with an ash content, in the dry matter, of more than 1,10 % but not exceeding 1,30 % by weight (
 5 ) ( 5 ) 
1101 00 11 (b) Flour 3,92 
ex 2302 30 10 (c) Bran 19,64
 1993R2454 — EN — 05.12.2014 — 022.001 — 993
 ▼M20  
(1) (2) (3) (4) (5)  
28 ex 1902 11 00 (a) Pasta, containing eggs but no common wheat flour or 
meal, with an ash content, in the dry matter of 1,30 % or more by weight (
 5 ) ( 5 ) 
ex 2302 30 10 (b) Bran 15,00 
1003 00 90 Barley 29 ex 1102 90 10 
(100) (a) Barley flour, or an ash content, referred to dry matter, 
not exceeding 0,9 % by weight and of a crude fibre 
content, referred to dry matter, not exceeding 0,9 % 
by weight 66,67 
ex 2302 40 10 (b) Bran 10,00 
ex 2302 40 90 (c) Sharps 21,50 
30 ex 1103 19 30 
(100) (a) Barley groats and meal, of an ash content, referred to 
dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not 
exceeding 0,9 % by weight (*) 
1102 90 10 (b) Barley flour 2,00 
ex 2302 40 10 (c) Bran 10,00 ex 2302 40 90 (d) Sharps 21,50 
31 ex 1104 21 10 
(100) (a) Hulled (shelled or husked) barley, of an ash content, 
referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, 
not exceeding 0,9 % by weight (
 3 ) (*) 
ex 2302 40 10 (b) Bran 10,00 
ex 2302 40 90 (c) Sharps 21,50
 1993R2454 — EN — 05.12.2014 — 022.001 — 994
 ▼M20  
(1) (2) (3) (4) (5)  
32 ex 1104 21 30 
(100) (a) Hulled and sliced or kibbled barley, of an ash 
content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to 
dry matter, not exceeding 0,9 % by weight (‘Grütze’ 
or ‘Grutten’) (
 3 ) (*) 
ex 2302 40 10 (b) Bran 10,00 
ex 2302 40 90 (c) Sharps 21,50 
33 ex 1104 21 50 
(100) (a) Pearled barley (  6 ), of an ash content, referred to dry 
matter, not exceeding 1 % by weight (without talc), first category 50,00 
ex 2302 40 10 (b) Bran 20,00 
ex 2302 40 90 (c) Sharps 27,50 
34 ex 1104 21 50 
(300) (a) Pearled barley (
 6 ), of an ash content, referred to dry 
matter, not exceeding 1 % by weight (without 
talc), second category (*) 
ex 2302 40 10 (b) Bran 20,00 
ex 2302 40 90 (c) Sharps 15,00 
35 ex 1104 11 90 (a) Flaked barley, of an ash content, referred to dry 
matter, not exceeding 1 % by weight and a crude fibre content, referred to dry matter, not exceeding 
0,9 % by weight 66,67 
ex 2302 40 10 (b) Bran 10,00 
ex 2302 40 90 (c) Sharps 21,33
 1993R2454 — EN — 05.12.2014 — 022.001 — 995
 ▼M20  
(1) (2) (3) (4) (5)  
36 ex 1107 10 91 (a) Barley malt, unroasted, in the form of flour (*) 
ex 1003 00 90 (b) Barley, not germinated 1,00 ex 2302 40 10 (c) Bran 19,00  
►
M21 __________  ◄ 
ex 2303 30 00 (d) Rootlets 3,50 
37 ex 1107 10 99 (a) Barley malt, unroasted (*) 
ex 1003 00 90 (b) Barley, not germinated  ►M21  0,98 ◄ 
►M21 __________  ◄ 
ex 2303 30 00 (c) Rootlets  ►M21  3,42 ◄ 
38 1107 20 00 (a) Malt, roasted (*) 
ex 1003 00 90 (b) Barley, not germinated  ►M21  0,96 ◄ 
►M21 __________  ◄ 
ex 2303 30 00 (c) Rootlets  ►M21  3,36 ◄ 
1004 00 00 Oats 39 ex 1102 90 30 
(100) (a) Oat flour, of an ash content, referred to dry matter, 
not exceeding 2,3 % by weight, of a crude fibre 
content, referred to dry matter, not exceeding 1,8 % 
by weight, of a moisture content not exceeding 11 % by weight and of which the peroxydase is virtually inactivated 55,56 
ex 2302 40 10 (b) Bran 33,00 
ex 2302 40 90 (c) Sharps 7,50
 1993R2454 — EN — 05.12.2014 — 022.001 — 996
 ▼M20  
(1) (2) (3) (4) (5)  
40 ex 1103 12 00 
(100) (a) Oat groats and meal, of an ash content, referred to 
dry matter, not exceeding 2,3 % by weight, of a 
tegument content not exceeding 0,1 % by weight, 
of a moisture content not exceeding 11 % by weight and of which the peroxydase is virtually inactivated (*) 
ex 1102 90 30 (b) Flour 2,00 
ex 2302 40 10 (c) Bran 33,00 
ex 2302 40 90 (d) Sharps 7,50 
41 ex 1104 22 98 Clipped oats 98,04 42 ex 1104 22 20 
(100) (a) Hulled (shelled or husked) oats, of an ash content, 
referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,5 % 
by weight, of a moisture content not exceeding 11 % 
by weight and of which the peroxydase is virtually inactivated (
 3 ) (*) 
ex 2302 40 10 (b) Bran 33,00 
43 ex 1104 22 30 
(100) (a) Hulled and sliced or kibbled oats, of an ash content, 
referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % by weight of a moisture content not exceeding 11 % 
by weight and of which the peroxydase is virtually 
inactivated (‘Grütze’ or ‘Grutten’) (
 3 ) (*) 
ex 2302 40 10 (b) Bran 33,00 
ex 2302 40 90 (c) Sharps 3,50
 1993R2454 — EN — 05.12.2014 — 022.001 — 997
 ▼M20  
(1) (2) (3) (4) (5)  
44 ex 1104 12 90 
(100) (a) Flaked oats, of an ash content, referred to dry matter, 
not exceeding 2,3 % by weight, of a tegument content 
not exceeding 0,1 % by weight, of a moisture content not exceeding 12 % by weight and of which the peroxydase is virtually inactivated 50,00 
ex 2302 40 10 (b) Bran 33,00 
ex 2302 40 90 (c) Sharps 13,00 
45 ex 1104 12 90 
(300) (a) Flaked oats, of an ash content, referred to dry matter, 
not exceeding 2,3 % by weight, of a tegument content exceeding 0,1 % but not exceeding 1,5 % by weight, of a moisture content not exceeding 12 % by weight 
and of which the peroxydase is virtually inactivated 62,50 
ex 2302 40 10 (b) Bran 33,00 
1005 90 00 Maize, other 46 ex 1102 20 10 
(100) (a) Maize flour, of a fat content, referred to dry matter, 
not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight 71,43 
ex 1104 30 90 (b) Maize germ 12,00 
ex 2302 10 10 (c) Bran 14,00 
47 ex 1102 20 10 
(200) (a) Maize flour, of a fat content exceeding 1,3 % but not 
exceeding 1,5 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight (*) 
ex 1104 30 90 (b) Maize germ 8,00 
ex 2302 10 10 (c) Bran 6,50
 1993R2454 — EN — 05.12.2014 — 022.001 — 998
 ▼M20  
(1) (2) (3) (4) (5)  
48 ex 1102 20 90 
(100) (a) Maize flour, of a fat content exceeding 1,5 % but not 
exceeding 1,7 % by weight and of a crude fibre 
content, referred to dry matter, not exceeding 1 % 
by weight 83,33 
ex 1104 30 90 (b) Maize germ 8,00 
ex 2302 10 10 (c) Bran 6,50 
49 ex 1103 13 10 
(100) (a) Maize groats and meal, of a fat content not exceeding 
0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,6 % by weight (
 7 ) 55,56 
1102 20 10 
or 1102 20 90 (b) Maize flour 16,00 
ex 1104 30 90 (c) Maize germ 12,00 
ex 2302 10 10 (d) Bran 14,00 
50 ex 1103 13 10 
(300) (a) Maize groats and meal, of a fat content not exceeding 
1,3 % by weight and of a crude fibre content, referred 
to dry matter, not exceeding 0,8 % by weight (
 7 ) 71,43 
ex 1104 30 90 (b) Maize germ 12,00 
ex 2302 10 10 (c) Bran 14,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 999
 ▼M20  
(1) (2) (3) (4) (5)  
51 ex 1103 13 10 
(500) (a) Maize groats and meal, of a fat content exceeding 
1,3 % by weight but not exceeding 1,5 % by 
weight and of a crude fibre content, referred to dry 
matter, not exceeding 1 % by weight (  7 ) (*) 
ex 1104 30 90 (b) Maize germ 8,00 
ex 2302 10 10 (c) Bran 6,50 
52 ex 1103 13 90 
(100) (a) Maize groats and meal, of a fat content exceeding 
1,5 % by weight but not exceeding 1,7 % by 
weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight (
 7 ) (*) 
ex 1104 30 90 (b) Maize germ 8,00 
ex 2302 10 10 (c) Bran 6,50 
53 ex 1104 19 50 
(110) (a) Flaked maize, of a fat content, referred to dry matter, 
not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,7 % by weight 62,50 
ex 2302 10 10 (b) Bran 35,50 
54 ex 1104 19 50 
(130) (a) Flaked maize, of a fat content, referred to dry matter, 
not exceeding 1,3 % by weight and of a crude fibre 
content, referred to dry matter, not exceeding 0,8 % by weight 76,92 
ex 2302 10 10 (b) Bran 21,08
 1993R2454 — EN — 05.12.2014 — 022.001 — 1000
 ▼M20  
(1) (2) (3) (4) (5)  
55 ex 1104 19 50 
(150) (a) Flaked maize, of a fat content, referred to dry matter, 
exceeding 1,3 % but not exceeding 1,7 % by weight 
and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight 90,91 
ex 2302 10 10 (b) Bran 7,09 
56 1108 12 00 (a) Maize starch  ►
M21  (*) ◄ 
(b) The products shown under numerical order No 62  ►M21  29,91 ◄ 
57 ex 1702 30 51 
or 
ex 1702 30 91 (a) Glucose, in the form of white crystalline powder, 
whether or not agglomerated (  8 ) ►M21  (*) ◄ 
(b) The products shown under numerical order No 62  ►M21  29,91 ◄ 
ex 1702 30 99 (c) Glucose waste  ►M21  9,95 ◄ 
58 ex 1702 30 59 
or 
ex 1702 30 99 (a) Glucose, other than glucose in the form of white 
crystalline powder, whether or not agglomerated (  9 ) ►M21  (*) ◄ 
(b) The products shown under numerical order No 62  ►M21  29,91 ◄ 
59 ex 2905 44 11 
or 
ex 3824 60 11 (a) D-Glucitol (sorbitol) in aqueous solution containing 
2 % or less by weight of D-mannitol, calculated on the D-glucitol content (
 10 ) 59,17 
(b) The products shown under numerical order No 63 29,10
 1993R2454 — EN — 05.12.2014 — 022.001 — 1001
 ▼M20  
(1) (2) (3) (4) (5)  
60 ex 2905 44 19 
or 
ex 3824 60 19 (a) D-Glucitol (sorbitol) in aqueous solution containing 
more than 2 % by weight of D-mannitol, calculated 
on the D-glucitol content (  11 ) 67,56 
(b) The products shown under numerical order No 63 29,10 
61 ex 2905 44 91 
or 
ex 2905 44 99 
or 
ex 3824 60 91 
or 
ex 3824 60 99 (a) D-Glucitol (sorbitol), relative to 100 kg of the dry 
matter 41,32 
(b) The products shown under numerical order No 63 29,10  
Import goods 
Numerical 
order Compensating products 
Quantity of compensating products for each 100 kg of imported goods (kg) (  2 ) 
CN code Description Code (  1 ) Description 
(1) (2) (3) (4) (5) 
(a) (b) (c) (d) (e) (f)  
1005 90 00 62 Complementary products to the compen ­
sating products found under numerical order Nos 56 to 58 (
 12 ) 
ex 1104 30 90 Maize germ  ►M21  
6,06 ◄ ►M21  
6,06 ◄ 
ex 1515 Maize oils  ►M21  
2,88 ◄ ►M21  
2,88 ◄ ►M21  
2,88 ◄ ►M21  
2,88 ◄
 1993R2454 — EN — 05.12.2014 — 022.001 — 1002
 ▼M20  
(1) (2) (3) (4) (5)  
ex 2303 10 11 Maize gluten  ►M21  
4,47 ◄ ►M21  
4,47 ◄ ►M21  
4,47 ◄ 
ex 2303 10 19  
or 
ex 2309 90 20  Corn-gluten feed  
Gluten feed containing residues of maize oil  ►M21  
23,85 ◄ ►M21  
19,38 ◄ ►M21  
23,85 ◄ ►M21  
19,38 ◄ ►M21  
22,56 ◄ ►M21  
27,03 ◄ 
ex 2306 70 00 Maize germ oil-cake  ►M21  
3,18 ◄ ►M21  
3,18 ◄ 
►M21  
29,91 ◄ ►M21  
29,91 ◄ ►M21  
29,91 ◄ ►M21  
29,91 ◄ ►M21  
29,91 ◄ ►M21  
29,91 ◄ 
63 Complementary products to the compen ­
sating products found under numerical order 
Nos 59 to 61 (  12 ) 
ex 1104 30 90 Maize germ 6,10 6,10 ex 1515 Maize oils 2,90 2,90 2,90 2,90 ex 2303 10 11 Maize gluten 4,50 4,50 4,50 
ex 2303 10 19
 
or 
ex 2309 90 20  Corn-gluten feed  
Gluten feed containing residues of maize oil  23,00 18,50 23,00 18,50 21,70 26,20 
ex 2306 70 00 Maize germ oil-cake 3,20 3,20 
29,10 29,10 29,10 29,10 29,10 29,10
 1993R2454 — EN — 05.12.2014 — 022.001 — 1003
 ▼M20  
Import goods 
Numerical 
order Compensating products Quantity of compensating 
products for each 100 kg of 
imported goods (kg) (  2 ) CN code Description Code (*) Description 
(1) (2) (3) (4) (5)  
1006 10 21 Rice in the husk (paddy or 
rough), parboiled, round grain 64 1006 20 11 (a) Husked (brown) rice parboiled, round grain 80,00 
ex 1213 00 00 (b) Husks 20,00 
65 1006 30 21 (a) Semi-milled rice, whether or not polished or glazed, 
parboiled, round grain 71,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 6,00 
1006 40 00 (c) Broken rice 3,00 
ex 1213 00 00 (d) Husks 20,00 
66 1006 30 61 (a) Wholly milled rice, whether or not polished or 
glazed, parboiled, round grain 65,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 8,00 
1006 40 00 (c) Broken rice 7,00 
ex 1213 00 00 (d) Husks 20,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1004
 ▼M20  
(1) (2) (3) (4) (5)  
1006 10 23 Rice in the husk (paddy or 
rough), parboiled, medium grain 67 1006 20 13 (a) Husked (brown) rice, parboiled, medium grain 80,00 
ex 1213 00 00 (b) Husks 20,00 
68 1006 30 23 (a) Semi-milled rice, whether or not polished or glazed, 
parboiled, medium grain 71,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 6,00 
1006 40 00 (c) Broken rice 3,00 
ex 1213 00 00 (d) Husks 20,00 
69 1006 30 63 (a) Wholly milled rice, whether or not polished or 
glazed, parboiled, medium grain 65,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 8,00 
1006 40 00 (c) Broken rice 7,00 
ex 1213 00 00 (d) Husks 20,00 
1006 10 25 Rice in the husk (paddy or 
rough), parboiled, long grain, of 
a length/width ratio greater than 
2 but less than 3 70 1006 20 15 (a) Husked (brown) rice, parboiled, long grain of a 
length/width ratio greater than 2 but less than 3 80,00 
ex 1213 00 00 (b) Husks 20,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1005
 ▼M20  
(1) (2) (3) (4) (5)  
71 1006 30 25 (a) Semi-milled rice, whether or not polished or glazed, 
parboiled, long grain of a length/width ratio greater than 2 but less than 3 71,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 6,00 
1006 40 00 (c) Broken rice 3,00 
ex 1213 00 00 (d) Husks 20,00 
72 1006 30 65 (a) Wholly milled rice, whether or not polished or 
glazed, parboiled, long grain of a length/width ratio 
greater than 2 but less than 3 65,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 8,00 
1006 40 00 (c) Broken rice 7,00 
ex 1213 00 00 (d) Husks 20,00 
1006 10 27 Rice in the husk (paddy or 
rough), parboiled, long grain, of 
a length/width ratio equal to or 
greater than 3 73 1006 20 17 (a) Husked (brown) rice, parboiled, long grain, of a 
length/width ratio equal to or greater than 3 80,00 
ex 1213 00 00 (b) Husks 20,00 
74 1006 30 27 (a) Semi-milled rice, whether or not polished or glazed, 
parboiled, long grain, of a length/width ratio equal to 
or greater than 3 68,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1006
 ▼M20  
(1) (2) (3) (4) (5)  
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 6,00 
1006 40 00 (c) Broken rice 6,00 
ex 1213 00 00 (d) Husks 20,00 
75 1006 30 67 (a) Wholly milled rice, whether or not polished or 
glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 62,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 8,00 
1006 40 00 (c) Broken rice 10,00 
ex 1213 00 00 (d) Husks 20,00 
1006 10 92 Rice in the husk (paddy or 
rough), round grain 76 1006 20 11 (a) Husked (brown) rice, parboiled, round grain 80,00 
ex 1213 00 00 (b) Husks 20,00 
77 1006 20 92 (a) Husked (brown) rice, round grain 80,00 
ex 1213 00 00 (b) Husks 20,00 
78 1006 30 21 (a) Semi-milled rice, whether or not polished or glazed, 
parboiled, round grain 71,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1007
 ▼M20  
(1) (2) (3) (4) (5)  
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 6,00 
1006 40 00 (c) Broken rice 3,00 
ex 1213 00 00 (d) Husks 20,00 
79 1006 30 42 (a) Semi-milled rice, whether or not polished or glazed, 
round grain 65,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 5,00 
1006 40 00 (c) Broken rice 10,00 
ex 1213 00 00 (d) Husks 20,00 
80 1006 30 61 (a) Wholly milled rice, whether or not polished or glazed, 
parboiled, round grain 65,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 8,00 
1006 40 00 (c) Broken rice 7,00 
ex 1213 00 00 (d) Husks 20,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1008
 ▼M20  
(1) (2) (3) (4) (5)  
81 1006 30 92 (a) Wholly milled rice, whether or not polished or 
glazed, round grain 60,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 8,00 
1006 40 00 (c) Broken rice 12,00 
ex 1213 00 00 (d) Husks 20,00 
1006 10 94 Rice in the husk (paddy or 
rough), medium grain 82 1006 20 13 (a) Husked (brown) rice, parboiled, medium grain 80,00 
ex 1213 00 00 (b) Husks 20,00 
83 1006 20 94 (a) Husked (brown) rice, medium grain 80,00 
ex 1213 00 00 (b) Husks 20,00 
84 1006 30 23 (a) Semi-milled rice, whether or not polished or glazed, 
parboiled medium grain 71,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 6,00 
1006 40 00 (c) Broken rice 3,00 
ex 1213 00 00 (d) Husks 20,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1009
 ▼M20  
(1) (2) (3) (4) (5)  
85 1006 30 44 (a) Semi-milled rice, whether or not polished or glazed, 
medium grain 65,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 5,00 
1006 40 00 (c) Broken rice 10,00 
ex 1213 00 00 (d) Husks 20,00 
86 1006 30 63 (a) Wholly milled rice, whether or not polished or 
glazed, parboiled, medium grain 65,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 8,00 
1006 40 00 (c) Broken rice 7,00 
ex 1213 00 00 (d) Husks 20,00 
87 1006 30 94 (a) Wholly milled rice, whether or not polished or 
glazed, parboiled, medium grain 60,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 8,00 
1006 40 00 (c) Broken rice 12,00 
ex 1213 00 00 (d) Husks 20,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1010
 ▼M20  
(1) (2) (3) (4) (5)  
1006 10 96 Rice in the husk (paddy or 
rough) long grain, of a length/ width ratio greater than 2 but 
less than 3 88 1006 20 15 (a) Husked (brown) rice parboiled, long grain of a 
length/width ratio greater than 2 but less than 3 80,00 
ex 1213 00 00 (b) Husks 20,00 
89 1006 20 96 (a) Husked (brown) rice, long grain of a length/width 
ratio of more than 2, but less than 3 80,00 
ex 1213 00 00 (b) Husks 20,00 
90 1006 30 25 (a) Semi-milled rice, whether or not polished or glazed 
parboiled, long grain of a length/width ratio greater than 2 but less than 3 71,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 6,00 
1006 40 00 (c) Broken rice 3,00 
ex 1213 00 00 (d) Husks 20,00 
91 1006 30 46 (a) Semi-milled rice, whether or not polished or glazed, 
long grain of a length/width ratio greater than 2 but less than 3 65,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1011
 ▼M20  
(1) (2) (3) (4) (5)  
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 5,00 
ex 1006 40 00 (c) Broken rice 10,00 
ex 1213 00 00 (d) Husks 20,00 
92 1006 30 65 (a) Wholly milled rice, whether or not polished or 
glazed, parboiled, long grain of a length/width ratio greater than 2 but less than 3 65,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 8,00 
1006 40 00 (c) Broken rice 7,00 
ex 1213 00 00 (d) Husks 20,00 
93 1006 30 96 (a) Wholly milled rice, whether or not polished or 
glazed, long grain, of a length/width ratio greater 
than 2 but less than 3 60,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 8,00 
1006 40 00 (c) Broken rice 12,00 
ex 1213 00 00 (d) Husks 20,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1012
 ▼M20  
(1) (2) (3) (4) (5)  
1006 10 98 Rice in the husk (paddy or 
rough), long grain, of a length/ 
width ratio equal to or greater 
than 3 94 1006 20 17 (a) Husked (brown) rice parboiled, long grain, of a 
length/width ratio equal to or greater than 3 80,00 
ex 1213 00 00 (b) Husks 20,00 
95 1006 20 98 (a) Husked (brown) rice, long grain of a length/width 
ratio greater than 3 80,00 
ex 1213 00 00 (b) Husks 20,00 
96 1006 30 27 (a) Semi-milled rice, whether or not polished or glazed, 
parboiled, of a length/width ratio equal to or greater than 3 68,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 6,00 
1006 40 00 (c) Broken rice 6,00 
ex 1213 00 00 (d) Husks 20,00 
97 1006 30 48 (a) Semi-milled rice, whether or not polished or glazed, 
of a length/width ratio greater than 3 58,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 7,00 
1006 40 00 (c) Broken rice 15,00 
ex 1213 00 00 (d) Husks 20,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1013
 ▼M20  
(1) (2) (3) (4) (5)  
98 1006 30 67 (a) Wholly milled rice, whether or not polished or 
glazed, parboiled, long grain, of a length/width ratio 
equal to or greater than 3 62,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 8,00 
1006 40 00 (c) Broken rice 10,00 
ex 1213 00 00 (d) Husks 20,00 
99 1006 30 98 (a) Wholly milled rice, whether or not polished or 
glazed, long grain, of a length/width ratio equal to or greater than 3 55,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 9,00 
1006 40 00 (c) Broken rice 16,00 
ex 1213 00 00 (d) Husks 20,00 
1006 20 11 Husked (brown) rice, parboiled, 
round grain 100 1006 30 21 (a) Semi-milled rice, whether or not polished or glazed, 
parboiled, round grain 93,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1014
 ▼M20  
(1) (2) (3) (4) (5)  
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 5,00 
1006 40 00 (c) Broken rice 2,00 
101 1006 30 61 (a) Wholly milled rice, whether or not polished or 
glazed, parboiled, round grain 88,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 10,00 
1006 40 00 (c) Broken rice 2,00 
1006 20 13 Husked (brown) rice, parboiled, 
medium grain 102 1006 30 23 (a) Semi-milled rice, whether or not polished or glazed, 
parboiled, medium grain 93,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 5,00 
1006 40 00 (c) Broken rice 2,00 
103 1006 30 63 (a) Wholly milled rice, whether or not polished or 
glazed, parboiled, medium grain 88,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1015
 ▼M20  
(1) (2) (3) (4) (5)  
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 10,00 
1006 40 00 (c) Broken rice 2,00 
1006 20 15 Husked (brown) rice, parboiled, 
long grain of a length/width 
ratio greater than 2 but less than 3 104 1006 30 25 (a) Semi-milled rice, whether or not polished or glazed, 
parboiled, long grain, of a length/width ratio greater 
than 2 but less than 3 93,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 5,00 
1006 40 00 (c) Broken rice 2,00 
105 1006 30 65 (a) Wholly milled rice, whether or not polished or 
glazed, parboiled, long grain, of the length/width ratio greater than 2 but less than 3 88,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 10,00 
1006 40 00 (c) Broken rice 2,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1016
 ▼M20  
(1) (2) (3) (4) (5)  
1006 20 17 Husked (brown) rice, parboiled, 
long grain of a length/width 
ratio equal to or greater than 3 106 1006 30 27 (a) Semi-milled rice, whether or not polished or glazed, 
parboiled, long grain, of a length/width ratio equal to 
or greater than 3 93,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 5,00 
1006 40 00 (c) Broken rice 2,00 
107 1006 30 67 (a) Wholly milled rice, whether or not polished or 
glazed, parboiled, long grain, of a length/width ratio 
equal to or greater than 3 88,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 10,00 
1006 40 00 (c) Broken rice 2,00 
1006 20 92 Husked (brown) rice, round 
grain 108 1006 30 42 (a) Semi-milled rice, whether or not polished or glazed, 
round grain 84,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1017
 ▼M20  
(1) (2) (3) (4) (5)  
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 6,00 
1006 40 00 (c) Broken rice 10,00 
109 1006 30 92 (a) Wholly milled rice, whether or not polished or 
glazed, round grain 77,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 12,00 
1006 40 00 (c) Broken rice 11,00 
1006 20 94 Husked (brown) rice, medium 
grain 110 1006 30 44 (a) Semi-milled rice, whether or not polished or glazed, 
medium grain 84,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 6,00 
1006 40 00 (c) Broken rice 10,00 
111 1006 30 94 (a) Wholly milled rice, whether or not polished or 
glazed, medium grain 77,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1018
 ▼M20  
(1) (2) (3) (4) (5)  
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 12,00 
1006 40 00 (c) Broken rice 11,00 
1006 20 96 Husked (brown) rice, long grain, 
of a length/ width ratio greater 
than 2 but less than 3 112 1006 30 46 (a) Semi-milled rice, whether or not polished or glazed, 
long grain, of a length/width ratio greater than 2 but 
less than 3 84,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 6,00 
1006 40 00 (c) Broken rice 10,00 
113 1006 30 96 (a) Wholly milled rice, whether or not polished or 
glazed, long grain, of a length/width ratio greater 
than 2 but less than 3 77,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 12,00 
1006 40 00 (c) Broken rice 11,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1019
 ▼M20  
(1) (2) (3) (4) (5)  
1006 20 98 Husked (brown) rice, long grain, 
of a length/width ratio equal to 
or greater than 3 114 1006 30 48 (a) Semi-milled rice, whether or not polished or glazed, 
long grain, of a length/width ratio equal to of greater 
than 3 78,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 10,00 
1006 40 00 (c) Broken rice 12,00 
115 1006 30 98 (a) Wholly-milled rice, whether or not polished or 
glazed, long grain, of a length/width ratio equal to or greater than 3 73,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 12,00 
1006 40 00 (c) Broken rice 15,00 
1006 30 21 Semi-milled rice, whether or not 
polished or glazed, parboiled, 
round grain 116 1006 30 61 (a) Wholly milled rice, whether or not polished or 
glazed, parboiled, round grain 96,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 2,00 
1006 40 00 (c) Broken rice 2,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1020
 ▼M20  
(1) (2) (3) (4) (5)  
1006 30 23 Semi-milled rice, whether or not 
polished or glazed, parboiled, medium grain 117 1006 30 63 (a) Wholly milled rice, whether or not polished or 
glazed, parboiled, medium grain 96,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 2,00 
1006 40 00 (c) Broken rice 2,00 
1006 30 25 Semi-milled rice, whether or not 
polished or glazed, parboiled, long grain, of a length/width ratio greater than 2 but less 
than 3 118 1006 30 65 (a) Wholly milled rice, whether or not polished or 
glazed, parboiled, long grain, of a length/width ratio greater than 2 but less than 3 96,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 2,00 
1006 40 00 (c) Broken rice 2,00 
1006 30 27 Semi-milled rice, whether or not 
polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 119 1006 30 67 (a) Wholly milled rice, whether or not polished or 
glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 96,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 2,00 
1006 40 00 (c) Broken rice 2,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1021
 ▼M20  
(1) (2) (3) (4) (5)  
1006 30 42 Semi-milled rice, whether or not 
polished or glazed, round grain 120 1006 30 92 (a) Wholly milled rice, whether or not polished or 
glazed, round grain 94,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 2,00 
1006 40 00 (c) Broken rice 4,00 
1006 30 44 Semi-milled rice, whether or not 
polished or glazed, medium grain 121 1006 30 94 (a) Wholly milled rice, whether or not polished or 
glazed, medium grain 94,00 
1102 30 00 
or 
ex 2302 20 10 
or 
ex 2302 20 90 (b) Rice flour or bran 2,00 
1006 40 00 (c) Broken rice 4,00 
1006 30 46 Semi-milled rice, whether or not 
polished or glazed, long grain of 
a length/width ratio greater than 
2 but less than 3 122 1006 30 96 (a) Wholly milled rice, whether or not polished or 
glazed, long grain, of a length/width ratio greater 
than 2 but less than 3 94,00 
1102 30 00 
or 
2302 20 10 
or 2302 20 90 (b) Rice flour or bran 2,00 
1006 40 00 (c) Broken rice 4,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1022
 ▼M20  
(1) (2) (3) (4) (5)  
1006 30 48 Semi-milled rice, whether or not 
polished or glazed, long grain of a length/width ratio equal to or greater than 3 123 1006 30 98 (a) Wholly milled rice, whether or not polished or 
glazed, long grain, of a length/width ratio equal to or greater than 3 93,00 
1102 30 00 
or 2302 20 10 or 2302 20 90 (b) Rice flour or bran 2,00 
1006 40 00 (c) Broken rice 5,00 
1006 30 61 
to 1006 30 98 Wholly milled rice 124 ex 1006 30 61 to 
ex 1006 30 98 Wholly milled rice, polished, glazed or prepacked (
 13 ) 100,00 
1006 30 92 
1006 30 94 1006 30 96 1006 30 98 Wholly milled rice, other 125 ex 1904 10 30 Puffed rice 60,61 
1006 30 61 
1006 30 63 1006 30 65 1006 30 67 Wholly milled rice, parboiled 126 ex 1904 90 10 Preecooked rice (
 14 ) 80,00 
1006 30 92 
1006 30 94 
1006 30 96 1006 30 98 Wholly milled rice, other 127 ex 1904 90 10 Precooked rice (
 14 ) 70,00 
60,00 
60,00 50,00
 1993R2454 — EN — 05.12.2014 — 022.001 — 1023
 ▼M20  
(1) (2) (3) (4) (5)  
1006 40 00 Broken rice 128 1102 30 00 Rice flour  ►M21  (*) ◄ 
129 1103 14 00 Rice groats and meal  ►M21  (*) ◄ 
130 1104 19 91 Rice, flaked  ►M21  (*) ◄ 
1509 10 10 Lampante virgin olive oil 131 ex 1509 90 00 (a) Olive oil, refined, or olive oil 98,00 
ex 3823 19 90 (b) Acid oils from refining (  15 ) 
ex 1510 00 10 Unrefined olive-pomace oil 132 ex 1510 00 90 (a) Olive-pomace oil, refined, or olive-pomace oil 95,00 
ex 1522 00 39 (b) Stearin 3,00 ex 3823 19 90 (c) Acid oils from refining (
 15a ) 
ex 1801 00 00 Cocoa beans, whole or broken, 
raw 133 ex 1801 00 00 (a) Cocoa beans, whole or broken, shelled and roasted 76,3 
1802 00 00 (b) Cocoa shells, husks, skins and waste 16,7 
1801 00 00 Cocoa beans, whole or broken, 
raw or roasted 134 1803 (a) Cocoa paste 76,3 
1802 00 00 (b) Cocoa shells, husks, skins and waste 16,7 
135 ex 1803 20 00 (a) Cocoa paste, containing not more than 14 % of fats 40,3 
ex 1804 00 00 (b) Cocoa butter 36,0 
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7 
136 ex 1803 20 00 (a) Cocoa paste, containing more than 14 % but not more 
than 18 % of fats 42,7 
ex 1804 00 00 (b) Cocoa butter 33,6 
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7
 1993R2454 — EN — 05.12.2014 — 022.001 — 1024
 ▼M20  
(1) (2) (3) (4) (5)  
137 ex 1803 20 00 (a) Cocoa paste, containing more than 18 % of fats 44,8 
ex 1804 00 00 (b) Cocoa butter 31,5 
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7 
138 ex 1804 00 00 (a) Cocoa butter 36,0 
ex 1805 00 00 (b) Cocoa powder, containing not more than 14 % of fats (  16 ) 40,3 
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7 
139 ex 1804 00 00 (a) Cocoa butter 33,6 
ex 1805 00 00 (b) Cocoa powder, containing more than 14 % but not 
more than 18 % of fats (  16 ) 42,7 
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7 
140 ex 1804 00 00 (a) Cocoa butter 31,5 
ex 1805 00 00 (b) Cocoa powder, containing more than 18 % of fats (  16 ) 44,8 
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7 
1803 10 00 Cocoa paste not defatted 141 ex 1804 00 00 (a) Cocoa butter 46,7 
ex 1803 20 00 (b) Cocoa paste, containing not more than 14 % of fats 52,2 
142 ex 1804 00 00 (a) Cocoa butter 43,6 
ex 1803 20 00 (b) Cocoa paste, containing more than 14 % but not 
more than 18 % of fats 55,3
 1993R2454 — EN — 05.12.2014 — 022.001 — 1025
 ▼M20  
(1) (2) (3) (4) (5)  
143 ex 1804 00 00 (a) Cocoa butter 40,8 
ex 1803 20 00 (b) Cocoa paste, containing more than 18 % of fats 58,1 
144 ex 1804 00 00 (a) Cocoa butter 46,7 
ex 1805 00 00 (b) Cocoa powder, containing not more than 14 % of fats (  16 ) 52,2 
145 ex 1804 00 00 (a) Cocoa butter 43,6 
ex 1805 00 00 (b) Cocoa powder, containing more than 14 % but not 
more than 18 % of fats (  16 ) 55,3 
146 ex 1804 00 00 (a) Cocoa butter 40,8 
ex 1805 00 00 (b) Cocoa paste, containing more than 18 % of fats (  16 ) 58,1 
1803 20 00 Cocoa paste, defatted 147 1805 00 00 Cocoa powder (  16 ) 99,0 
1701 99 10 White sugar 148 2905 44 19 
or 
2905 44 91 (a) D-Glucitol (sorbitol) relative to 100 kg of the dry 
matter 73,53 
2905 44 99 
3824 60 19 3824 60 91 3824 60 99 2905 43 00 (b) D-Mannitol (mannitol) 24,51
 1993R2454 — EN — 05.12.2014 — 022.001 — 1026
 ▼M20  
(1) (2) (3) (4) (5)  
1703 Molasses 149 2102 10 31 Dried bakers' yeasts (  17 ) 23,53 
150 2102 10 39 Other bakers' yeasts (  18 ) 80,00  
(*) The standard rate of yield shall be calculated on the basis of the corresponding conversion coefficient set out in Annex E to Commission Regulation (EC) No 1520/2000 (OJ L 177, 15.7.2000, p. 1). 
( 1 ) The subheadings in this column correspond to those in the Combined Nomenclature. When further subdivision has been necessary this is shown in parentheses ( ). These subdivisions correspond to those used in the 
regulations fixing export refunds. 
( 2 ) Losses are calculated by subtracting from 100 the sum of the quantities shown in this column. 
( 3 ) Hulled grains are grains corresponding to the definition given in Annex to Commission Regulation (EEC) No 821/68 (OJ L 149, 2 9.6.1968, p. 46). 
( 4 ) Cereal meal with an ash content, referred to dry matter, of less than 0,95 % by weight and a rate of passage through a sieve with an aperture of 0,25 mm of less than 10 % by weight. 
( 5 ) The standard rate of yield to be applied is based on the number of eggs used per kg of pasta produced, using the following fo rmula: 
— Numerical order 25:  T ¼ 100 
160 Ä ðX Ü 1; 6Þ Ü 100 
— Numerical order 26:  T ¼ 100 
150 Ä ðX Ü 1; 6Þ Ü 100 
— Numerical order 27:  T ¼ 100 
140 Ä ðX Ü 1; 6Þ Ü 100 
— Numerical order 28:  T ¼ 100 
126 Ä ðX Ü 1; 6Þ Ü 100 
X represents the number of eggs in shell (or the 50th of their weight expressed in grams of their equivalent in other egg produ cts) used per kg of pasta produced, the result being given to two decimal points. 
( 6 ) Pearled grains are grains corresponding to the definition given in the Annex to Regulation (EEC) No 821/68. 
( 7 ) This concerns maize groats and meal: 
— of which a percentage not exceeding 30 % by weight passes through a sieve with an aperture of 315 micrometres, or 
— of which a percentage not exceeding 5 % by weight passes through a sieve with an aperture of 150 micrometres. 
( 8 ) For glucose in the form of white crystalline powder, of a concentration other than 92 %, the quantity to be shown is 43,81 ki lograms of D-glucitol anhydrate per 100 kilograms of maize. 
( 9 ) For glucose other than in the form of white crystalline powder, of a concentration other than 82 %, the quantity to be shown is 50,93 kilograms of D-glucitol anhydrate per 100 kilograms of maize. 
( 10 ) For D-glucitol, of a concentration other than 70 %, the quantity to be shown is 41,4 kilograms of D-glucitol anhydrate per 10 0 kilograms of maize. 
( 11 ) For D-glucitol, of a concentration other than 70 %, the quantity to be shown is 47,3 kilograms of D-glucitol anhydrate per 10 0 kilograms of maize. 
( 12 ) For the application of the alternatives (a) to (f), the real results from the operations have to be taken into account. 
( 13 ) For the purposes of completing the arrangements, the quantity of broken rice obtained shall correspond to the quantity of bro ken rice as determined at the time of importation for processing of rice under CN codes 
1006 30 61 to 1006 30 98. In the case of polishing, this quantity shall be increased by 2 % of the imported rice excluding the broken rice as determined at importation. 
( 14 ) Precooked rice is constituted by bleached rice in grains undergoing a precooking and partial dehydration intended to facilita te final cooking. 
( 15 ) Twice the percentage expressed as oleic acid of the lampante virgin olive oil shall be deducted from the quantity of product shown in column 5 for refined olive oil/olive oil and shall constitute the quantity of acid oil of 
refining. 
( 15a ) Twice the percentage expressed as oleic acid of the unrefined olive-residue oil shall be deducted from the quantity of produc t shown in column 5 for refined olive-residue oil/olive-residue oil and shall constitute the quantity 
of acid oil of refining. 
( 16 ) In the case of soluble cocoa, add 1,5 % alkaline to the quantity shown in column 5. 
( 17 ) Yield fixed for bakers' yeast, with a content in the dry matter of 95 %, obtained from beet molasses brought to 48 % of total  sugar, or of cane molasses brought to 52 % of total sugar. For bakers' yeasts with a different 
content in the dry matter, the quantity to be shown is 22,4 kilograms of yeast anhydrate per 100 kilograms of beet molasses bro ught to 48 % of total sugar, or of cane molasses brought to 52 % of total sugar. 
( 18 ) Yield fixed for bakers' yeast, with a content in the dry matter of 28 %, obtained from beet molasses brought to 48 % of total  sugar, or of cane molasses brought to 52 % of total sugar. For bakers' yeasts with a different 
content in the dry matter, the quantity to be shown is 22,4 kilograms of yeast anhydrate per 100 kilograms of beet molasses bro ught to 48 % of total sugar, or of cane molasses brought to 52 % of total sugar.
ANNEX 70  
ECONOMIC CONDITIONS AND ADMINISTRATIVE COOPERATION  
(Articles 502 and 522)  
A. GENERAL PROVISIONS  
This Annex deals on the one hand with the detailed criteria for economic 
conditions applicable to the inward processing arrangements and on the 
other hand with information to be exchanged in the framework of the administrative cooperation.
 
The cases, the format and the time limit within which information must be 
provided in accordance with Article 522 are indicated for each of the arrangements concerned. Information must also be communicated where the information concerning authorisations granted is modified.
 
B. DETAILED CRITERIA FOR ECONOMIC CONDITIONS APPLICABLE 
TO THE INWARD PROCESSING ARRANGEMENTS  
Codes and detailed criteria  
▼M22  
01: Where import goods not mentioned in Annex 73 are concerned and 
Code 30 does not apply.  
▼M20  
10: Unavailability of goods produced in the Community falling within 
the same eight-digit CN code, which are of the same commercial quality and which have the same technical characteristics (com ­
parable goods) as the import goods referred to in the application.
 
The unavailability covers the total absence of Community 
production of comparable goods, the unavailability of a sufficient quantity of those goods in order to carry out the processing oper ­
ations envisaged or the fact that comparable Community goods 
cannot be made available to the applicant in time for the proposed commercial operation to be carried out, despite a request having been made in good time.
 
11: Although available, comparable goods cannot be used because their 
price would make the proposed commercial operation economically 
unviable.  
In deciding whether the price of comparable goods produced in the 
Community would make the proposed commercial operation econ ­
omically unviable, it shall be necessary to take account,  inter alia  of 
the impact that the use of Community-produced goods would have on the cost price of the compensating product and hence on the disposal of the product on the third-country market, having regard to:
 
— the price before duty of the goods for processing and the price 
of comparable goods produced in the Community less domestic 
taxes refunded or refundable on export, taking into account the 
conditions of sale and any refunds or other amounts applying under the common agricultural policy,
 
— the price obtainable for the compensating products on the 
third-country market, as ascertained from commercial correspondence or other information.
 
12: Comparable goods which do not conform to the expressly stated 
requirements of the third-country purchaser of the compensating products or the compensating products must be obtained from import goods in order to comply with provisions concerning the 
protection of industrial or commercial property rights (contractual 
obligations).
 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1027
 
30: The following are concerned:  
1. operations involving import goods of a non-commercial nature;  
2. operations carried out under a job-processing contract;  
3. usual forms of handling referred to in Article 531;  
4. repair;  
5. processing operations on compensating products obtained under 
a previous inward processing authorisation the granting of which 
was subject to an examination of the economic conditions;  
6. processing of durum wheat falling within CN code 1001 10 00 
to produce pasta falling within CN codes 1902 11 00 and 
1902 19;  
7. operations in which the value (  1 ) of the import goods, by 
eight-digit CN code, does not exceed EUR 150 000 for goods listed in Annex 73 or EUR 500 000 for other goods, per 
applicant and per calendar year ( de minimis  value);  
►
M22  or ◄ 
▼M22  
8. building, modification or conversion of civil aircraft or satellites 
or parts of them.  
__________  
31: Where, according to Article 11 of Council Regulation (EC) 
No 3448/93, import goods referred to under part A of Annex 73 
are concerned and the applicant presents a document issued by a competent authority permitting the entry for the arrangements for those goods, in the limits of a quantity determined with the aid of a 
supply balance.
 
▼M20  
99: The applicant considers the economic conditions to be fulfilled for 
reasons other than those corresponding to the previous codes. The 
reasons are indicated in his application.  
▼M22  
Note: The Codes 10, 11, 12, 31 and 99 may be used only, where goods 
mentioned in Annex 73 are concerned.  
▼M20  
C. INFORMATION TO BE PROVIDED TO THE COMMISSION FOR 
EACH ARRANGEMENT CONCERNED  
The information to be communicated to the Commission corresponds to 
the boxes of the form the model of which is reproduced in the Appendix.  
C.1. Inward processing  
The information concerning the economic conditions shall be provided by 
using one or more of the codes laid down under Part B.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1028  
( 1 ) The value is the value for customs purposes of the goods estimated on the basis of the 
known particulars and on the basis of the documents submitted at the time of the 
submission of the request.
 The reason for the rejection of the application or for annulment or revo ­
cation of the authorisation for non-observance of the economic conditions 
is indicated by using code(s). The same codes as those used to identify the economic conditions are used, preceded by the sign of negation (for example: - 10).
 
Cases in which information is mandatory  
▼M22  
Where the economic conditions are identified by codes 01, 10, 11, 31 or 99.  
For milk and milk products referred to in Article 1 of Council 
Regulation (EC) No 1255/1999 information is also mandatory where code 30 is used in relation with the situations referred to under subdivisions 2, 5 and 7 of this code.
 
▼M20  
Communication of information  
The information intended to complete the columns 2 to 10 of the form 
reproduced in the Appendix is communicated electronically to the Commission. This information may only be communicated using the 
form reproduced in the Appendix where technical problems make its elec ­
tronic communication temporarily impossible.
 
Communication time limit  
Information is to be communicated as soon as possible. If the form 
reproduced in the Appendix is used, the information is communicated 
within the time limit indicated thereon.  
C.2. Processing under customs control  
Information shall be communicated where types of goods and operations 
other than those mentioned in Annex 76 Part A are concerned.  
Information shall be communicated using the form reproduced in the 
Appendix within the time indicated thereon.  
C.3. Outward processing  
Columns 8 and 9 ‘Authorisations granted’ are only to be filled in where an 
authorisation is granted in accordance with Article 147(2) of the Code.  
In column (10) ‘Reason’, it shall be also mentioned if the rejection of the 
application, annulment or revocation of the authorisation concerns an appli ­
cation submitted or an authorisation granted in accordance with Article 147(2) 
of the Code.  
Information shall be communicated using the form reproduced in the 
Appendix within the time indicated thereon.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1029
 
Appendix to Annex 70
  
► (1) (2) (3)  M22 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1030
 
ANNEX 71  
INFORMATION SHEETS  
(Article 523)
  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1031
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1032
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1033
 
► (1) A2 
► (2) M30  
► (3) M45 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1034
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1035
 
► (1) A2 
► (2) M30  
► (3) M45 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1036
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1037
 
► (1) A2 
► (2) M30  
► (3) M45 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1038
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1039
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1040
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1041
 
► (1) A2 
► (2) M30  
► (3) M45 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1042
 
▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1043
 
► (1) A2 
► (2) M30  
► (3) M45 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1044
 
Appendix  
1. GENERAL NOTES  
1.1. The information sheets shall comply with the model set out in this Annex 
and be printed on white paper without mechanical pulp, dressed for writing purposes and weighing between 40 and 65 g/m
 2 . 
1.2. The form shall measure 210 mm × 297 mm.  
1.3. The customs administrations shall be responsible for having the form 
printed. Each form shall bear the initials of the issuing Member State in 
accordance with the ISO norm Alpha 2, followed by an individual serial 
number.  
1.4. The form shall be printed and the boxes shall be completed in an official 
language of the Community. The customs office requested to provide the information or make use of it may ask for the information contained in the form presented to it to be translated into the official language, or one of the 
official languages, of the customs administration.
 
2. USE OF THE INFORMATION SHEETS  
2.1. Common provisions  
(a) Where the customs office issuing the information sheet considers that 
additional information to that appearing on the information sheet is required, it shall enter such particulars. Where not enough space 
remains, an additional sheet shall be annexed. It shall be mentioned 
on the original.
 
(b) The customs office which endorsed the information sheet may be 
asked to carry out post-clearance verification of the authenticity of the sheet and the accuracy of the particulars which its contains.
 
(c) In the case of successive consignments, the requisite number of 
information sheets may be made out for the quantity of goods or 
products entered for the arrangements. The initial information sheet 
may also be replaced with further information sheets or, where only one information sheet is used, the customs office to which the sheet is endorsed may note on the original the quantities of goods or products. 
Where not enough space remains, an additional sheet shall be annexed 
which shall be mentioned on the original.
 
(d) The customs authorities may permit the use of recapitulative 
information sheets for triangular traffic trade flows involving a large number of operations which cover the total quantity of imports/exports over a given period.
 
(e) In exceptional circumstances, the information sheet may be issued  a 
posteriori  but not beyond the expiry of the period required for keeping 
documents.  
(f) In the event of theft, loss or destruction of the information sheet, the 
operator may ask the customs office which endorsed it for a duplicate to be issued.
 
The original and copies of the information sheet so issued shall bear 
one of the following indications:  
— DUPLICADO,  
— DUPLIKAT,  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1045
 
— DUPLIKAT,  
— ΑΝΤΙΓΡΑΦΟ , 
— DUPLICATE,  
— DUPLICATA,  
— DUPLICATO,  
— DUPLICAAT,  
— SEGUNDA VIA,  
— KAKSOISKAPPALE,  
— DUPLIKAT,  
▼A2 
— DUPLIKÁT,  
— DUPLIKAAT,  
— DUBLIK ĀTS, 
— DUBLIKATAS,  
— MÁSODLAT,  
— DUPLIKAT,  
— DUPLIKAT,  
— DVOJNIK,  
— DUPLIKÁT,  
▼M30  
— ДУБЛИКАТ , 
— DUPLICAT,  
▼M45  
— DUPLIKAT.  
▼M20  
2.2. Specific provisions  
2.2.1.  Information sheet INF 8 (customs warehousing)  
(a) The information sheet INF 8 (hereafter: INF 8) may be used when the 
goods are declared for new customs approved treatment or use, in 
order to determine the elements for assessment of the customs debt applicable before usual forms of handling took place.
 
(b) The INF 8 shall be made out in an original and a copy.  
(c) The supervising office shall provide the information referred to in 
boxes 11, 12 and 13, endorse box 15 and return the original of the 
INF 8 to the declarant.  
2.2.2.  Information sheet INF 1 (inward processing)  
(a) The information sheet INF 1 (hereafter INF 1) may be used for 
providing information on:  
— duty amounts and compensatory interest,  
— applying commercial policy measures,  
— the amount of the security.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1046
 
(b) The INF 1 shall be made out in an original and two copies.  
The original and one copy of the INF 1 shall be sent to the supervising 
office and a copy shall be kept by the customs office which endorsed the INF 1.
 
The supervising office shall supply the information requested in boxes 
8, 9 and 11 of the INF 1, endorse it, retain the copy and return the original.
 
(c) Where the release for free circulation of compensating products or 
goods in the unaltered state at a customs office other than the office 
of entry is requested, this customs office endorsing the INF 1 shall ask the supervising office to indicate:
 
— in box 9(a), the amount of import duties due in accordance with 
Article 121(1) or 128(4) of the Code,  
— in box 9(b), the amount of compensatory interest in accordance 
with Article 519,  
— the quantity, CN code and origin of the import goods used in the 
manufacture of the compensating products released for free circu ­
lation.  
(d) Where the compensating products obtained under inward-processing 
(drawback system) are consigned to another customs-approved treatment or use allowing import duties to be repaid or remitted, and are subject to a new application for authorisation for the 
inward-processing arrangements, the customs authorities issuing this 
authorisation may use the INF 1 to determine the amount of import duties to be levied or the amount of the customs debt liable to be incurred.
 
(e) Where the declaration for release for free circulation relates to compen ­
sating products obtained from import goods or goods in the unaltered state which had been subject to specific commercial policy measures at 
the moment of entry for the procedure (suspension system) and such 
measures continue to be applicable, the customs office accepting the declaration and endorsing the INF 1 shall ask the supervising office to indicate particulars necessary for the application of commercial policy 
measures.
 
(f) Where release for free circulation is requested in the case of an INF 1 
being made out for fixing the amount of security, the same INF 1 may be used, provided it contains:
 
— in box 9(a) the amount of import duties payable on the import 
goods pursuant to Article 121(1) or 128(4) of the Code, and  
— in box 11, the date when the import goods concerned were first entered 
for the procedure or the date when the import duties have been repaid 
or remitted in accordance with Article 128(1) of the Code.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1047
 
2.2.3.  Information sheet INF 9 (inward processing)  
(a) The information sheet INF 9 (hereafter INF 9) may be used where 
compensating products are assigned another permitted customs 
approved treatment or use under triangular traffic (IM/EX).  
(b) The INF 9 shall be made out in an original and three copies for the 
quantities of import goods entered for the arrangements.  
(c) The office of entry shall endorse box 11 of the INF 9 and indicate 
which means of identification or measures to control the use of equi ­
valent goods are used (such as the use of samples, illustrations or 
technical descriptions, or the carrying out of analysis).  
The office of entry sends copy 3 to the supervising office and return 
the original and the other copies to the declarant.  
(d) The declaration discharging the arrangements shall be accompanied by 
the original and copies 1 and 2 of the INF 9.  
The office of discharge shall indicate the quantity of compensating 
products and the date of acceptance. It shall send copy 2 to the super ­
vising office, return the original to the declarant and retain copy 1.  
2.2.4.  Information sheet INF 5 (inward processing)  
(a) The information sheet INF 5 (hereafter INF 5) may be used when 
compensating products obtained from equivalent goods are exported 
under triangular traffic with prior exportation (EX/IM).  
(b) The INF 5 shall be made out in an original and three copies in respect 
of the quantity of import goods corresponding to the quantity of 
compensating products exported.  
(c) The customs office accepting the export declaration shall endorse box 
9 of the INF 5 and return the original and the three copies to the 
declarant.  
(d) The customs office of exit shall complete box 10, send copy 3 to the 
supervising office and return the original and the other copies to the 
declarant.  
(e) Where durum wheat falling within CN code 1001 10 00 is processed 
into pasta falling within CN codes 1902 11 00 and 1902 19, the name 
of the importer authorised to enter the import goods for the arrange ­
ments, to be given in box 2 of the INF 5, may be filled in after the INF 5 has been presented to the customs office where the export declaration is lodged. The information shall be given on the original and copies 1 
and 2 of the INF 5 before the declaration entering the import goods for 
the arrangements is lodged.
 
(f) The declaration of entry for the arrangements must be accompanied by 
the original and copies 1 and 2 of the INF 5.  
The customs office where the declaration of entry is presented shall 
note on the original and copies 1 and 2 of the INF 5 the quantity of import goods entered for the arrangements and the date of acceptance 
of the declaration. It shall send copy 2 to the supervising office, 
returning the original to the declarant and retaining copy 1.
 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1048
 
2.2.5.  Information sheet INF 7 (inward processing)  
(a) The information sheet INF 7 (hereafter INF 7) may be used where the 
compensating products or the goods in the unaltered state under the 
drawback system are assigned one of the customs approved treatments or uses permitting repayment or remission, in accordance with Article 128(1) of the Code, without a repayment claim being lodged.
 
Where the holder has given the consent to transfer the right to claim 
repayment to another person in accordance with Article 90 of the 
Code, this information shall appear on the INF 7.  
(b) The INF 7 shall be made out in an original and two copies.  
(c) The customs office accepting the declaration of discharge shall endorse 
the INF 7, return the original and one copy to the holder and retain the 
other copy.  
(d) When the repayment claim is lodged, it shall be accompanied by the 
duly endorsed original of the INF 7.  
2.2.6.  Information sheet INF 6 (temporary importation)  
(a) The information sheet INF 6 (hereafter INF 6) may be used to commu ­
nicate elements for assessment of the customs debt or of amounts of 
duties already levied where import goods are moved within the 
customs territory of the Community.  
(b) The INF 6 shall comprise all the information needed to show the 
customs authorities:  
— the date on which the import goods were entered for the temporary 
importation arrangements,  
— the elements for assessment of the customs debt ascertained on that 
date,  
— the amount of any import duties already levied under partial relief 
arrangements and the period taken into account for that purpose.  
(c) The INF 6 shall be made out of an original and two copies.  
(d) The INF 6 shall be endorsed either when the goods are placed under 
the external transit procedure, at the beginning of the transfer operation 
or at an earlier moment.  
(e) One copy shall be retained by the customs office which endorsed it. 
The original and the other copy shall be returned to the person concerned giving this copy to the office of discharge. After endor ­
sement this copy shall be returned by the person concerned to the 
customs office which initially endorsed it.
 
2.2.7.  Information sheet INF 2 (outward processing)  
(a) The information sheet INF 2 (hereafter INF 2) may be used, where 
compensating or replacement products are imported under triangular 
traffic.  
(b) The INF 2 shall be made out in an original and one copy for the 
quantity of goods entered for the procedure.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1049
 
(c) The request for the issue of the INF 2 shall constitute the consent of 
the holder to transfer the right of the total or partial relief from the 
import duties to another person importing the compensating or replacement products under triangular traffic.
 
(d) The office of entry shall endorse the original and the copy of the INF 2. 
It shall retain the copy and return the original to the declarant.  
It shall indicate in box 16 the means used to identify the temporary 
export goods.  
Where samples are taken or illustrations or technical descriptions are 
used, this office shall authenticate such samples, illustrations or technical descriptions by affixing its customs seal either on the 
goods, where their nature permits it, or on the packaging, in such a 
way that it cannot be tampered with.
 
A label bearing the stamp of the office and reference particulars of the 
export declaration shall be attached to the samples, illustrations or technical descriptions in a manner which prevents substitution.
 
The samples, illustrations or technical descriptions, authenticated and 
sealed, shall be returned to the exporter, who shall present them with the seals intact when the compensating or replacement products are re-imported.
 
Where an analysis is required and the results will not be known until 
after the office of entry has endorsed the INF 2, the document 
containing the results of the analysis shall be given to the exporter in a sealed tamper-proof envelope.
 
(e) The office of exit shall certify on the original that the goods have left 
the customs territory of the Community and shall return it to the person 
presenting it.  
(f) The importer of the compensating or replacement products shall 
present the original of the INF 2 and, where appropriate, the means of identification to the office of discharge.
 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1050
 
ANNEX 72  
LIST OF USUAL FORMS OF HANDLING REFERRED TO IN 
ARTICLE 531 AND ARTICLE 809  
Unless otherwise specified, none of the following forms of handling may give 
rise to a different eight-digit CN code.  
Usual forms of handling listed below shall not be granted if, in the opinion of the 
customs authorities, the operation is likely to increase the risk of fraud:  
1. ventilation, spreading-out, drying, removal of dust, simple cleaning opera ­
tions, repair of packing, elementary repairs of damage incurred during transport or storage in so far as it concerns simple operations, application 
and removal of protective coating for transport;
 
2. reconstruction of the goods after transport;  
3. stocktaking, sampling, sorting, sifting, mechanical filtering and weighing of 
the goods;  
4. removal of damaged or contaminated components;  
5. conservation, by means of pasteurisation, sterilisation, irradiation or the 
addition of preservatives;  
6. treatment against parasites;  
7. anti-rust treatment;  
8. treatment:  
— by simple raising of the temperature, without further treatment or distil ­
lation process, or  
— by simple lowering of the temperature;  
even if this results in a different eight-digit CN code;  
9. electrostatic treatment, uncreasing or ironing of textiles;  
10. treatment consisting in:  
— stemming and/or pitting of fruits, cutting up and breaking down of dried 
fruits or vegetables, rehydration of fruits, or  
— dehydration of fruits even if this results in a different eight-digit CN 
code;  
11. desalination, cleaning and butting of hides;  
12. addition of goods or addition or replacement of accessory components as 
long as this addition or replacement is relatively limited or is intended to 
ensure compliance with technical standards and does not change the nature or improve the performances of the original goods, even if this results in a different eight-digit CN code for the added or replacement goods;
 
13. dilution or concentration of fluids, without further treatment or distillation 
process, even if this results in a different eight-digit CN code;  
14. mixing between them of the same kind of goods, with a different quality, in 
order to obtain a constant quality or a quality which is requested by the 
customer, without changing the nature of the goods;  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1051
 
14a. mixing of gas or fuel oils not containing biodiesel with gas or fuel oils 
containing biodiesel, classified in Chapter 27 of the CN, in order to obtain a constant quality or a quality which is requested by the customer, without 
changing the nature of the goods even if this results in a different eight-digit 
CN code;
 
14b. mixing of gas or fuel oils with biodiesel so that the mixture obtained 
contains less than 0,5 %, by volume, of biodiesel, and mixing of biodiesel 
with gas or fuel oils so that the mixture obtained contains less than 0,5 %, by 
volume, of gas or fuel oils;  
▼M20  
15. dividing or size cutting out of goods if only simple operations are involved;  
16. packing, unpacking, change of packing, decanting and simple transfer into 
containers, even if this results in a different eight-digit CN code, affixing, 
removal and altering of marks, seals, labels, price tags or other similar 
distinguishing signs;  
17. testing, adjusting, regulating and putting into working order of machines, 
apparatus and vehicles, in particular in order to control the compliance with 
technical standards, if only simple operations are involved;  
18. dulling of pipe fittings to prepare the goods for certain markets.  
▼M26  
19. Any usual forms of handling, other than the abovementioned, intended to 
improve the appearance or marketable quality of the import goods or to prepare them for distribution or resale, provided that these operations do 
not change the nature or improve the performance of the original goods. 
Where costs for usual forms of handling have been incurred, such costs or the increase in value shall not be taken into account for the calculation of the import duty where satisfactory proof of these costs is provided by the 
declarant. However, the customs value, nature and origin of 
non-Community goods used in the operations shall be taken into account for the calculation of the import duties.
 ▼M41  1993R2454 — EN — 05.12.2014 — 022.001 — 1052
 
ANNEX 73  
IMPORT GOODS FOR WHICH THE ECONOMIC CONDITIONS ARE 
DEEMED NOT TO BE FULFILLED BY VIRTUE OF ARTICLE 539, 
FIRST PARAGRAPH  
Part A: Agricultural products covered by Annex I to the Treaty  
1. The following products falling under one of the following common market 
organisations:  
cereals sector: products referred to in Article 1(1) of Council 
Regulation (EEC) No 1766/92 (  1 ), 
rice sector: products referred to in Article 1(1) of Council Regulation (EC) 
No 3072/95 (  2 ), 
sugar sector: products referred to in Article 1(1) of Council Regulation (EC) 
No 2038/1999 (  3 ), 
olive oil sector: products referred to in Article 1(2)(c) of Council Regulation 
No 136/66/EEC (  4 ), 
milk and milk-products sector: products referred to in Article 1 of Council 
Regulation (EC) No 1255/1999,  
wine sector: products referred to in Article 1(2) of Council Regulation (EC) 
No 1493/1999 (  5 ) and falling under CN codes:  
0806 10 90  
2009 60  
2204 21 (quality wine excepted)  
2204 29 (quality wine excepted)  
2204 30  
2. Following products falling under CN codes:  
0204 10 to 0204 43  
2207 10  
2207 20  
2208 90 91  
2208 90 99  
3. Products other than those under points 1 and 2, for which agricultural export 
refunds equal to or higher than zero are fixed.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1053  
( 1 ) OJ L 181, 1.7.1992, p. 21. 
( 2 ) OJ L 329, 30.12.1995, p. 18. 
( 3 ) OJ L 252, 25.9.1999, p. 1. 
( 4 ) OJ 172, 30.9.1966, p. 3025/66. 
( 5 ) OJ L 179, 14.7.1999, p. 1.
 Part B: Goods not covered by Annex I to the Treaty resulting from the 
processing of agricultural products  
Goods resulting from the processing of agricultural products and listed in the 
following Annexes to Regulations on the common organisation of markets in the 
agricultural sector or concerning production refunds:  
— Annex B to Council Regulation (EEC) No 1766/92 (cereals sector),  
— Annex B to Council Regulation (EC) No 3072/95 (rice sector),  
— Annex I to Council Regulation (EC) No 2038/1999 (sugar sector),  
— Annex II to Council Regulation (EC) No 1255/1999 (milk and milk-products 
sector),  
— Annex I to Council Regulation (EEC) No 2771/75 (  1 ) (eggs sector),  
— Annex to Council Regulation (EEC) No 1010/86 (  2 ) (production refunds on 
certain sugar products used in the chemical industry), and  
— Annex I to Commission Regulation (EEC) No 1722/93 (  3 ) (production 
refunds in the cereals and rice sectors).  
Part C: Fishery products  
Fishery products listed in Annexes I, II and V to Council Regulation (EC) 
No 104/2000 (  4 ) on the common organisation of the markets in fishery and 
aquaculture products and products listed in Annex VI to this Regulation subject to a partial autonomous suspension.
 
All fishery products subject to an autonomous quota.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1054  
( 1 ) OJ L 282, 1.11.1975, p. 49. 
( 2 ) OJ L 94, 9.4.1986, p. 9. 
( 3 ) OJ L 159, 1.7.1993, p. 112. 
( 4 ) OJ L 17, 21.1.2000, p. 22.
 ANNEX 74  
SPECIAL PROVISIONS CONCERNING EQUIVALENT GOODS  
(Article 541)  
1. Rice  
Rice classified under CN code 1006 shall not be deemed equivalent unless 
it falls within the same eight-digit CN code of the Combined Nomen ­
clature. Nevertheless, for rice with a length not exceeding 6,0 mm and a length/width ratio equal to or more than 3 and for rice with a length equal 
to or less than 5,2 mm and a length/width ratio equal to or more than 2, 
equivalence shall be established by determination of the length/width ratio only. The measurement of the grains shall be done in accordance with Annex A(2)(d) to Regulation (EC) No 3072/95 on the common organi ­
sation of the market in rice.
 
The use of equivalent goods shall be prohibited where inward-processing 
operations consist of the ‘usual forms of handling’ listed in Annex 72 to 
this Regulation.  
2. Wheat  
Equivalent goods may be used only between wheat harvested in a third 
country and already released for free circulation and non-Community 
wheat, of the same eight-digit CN code, having the same commercial quality and the same technical characteristics.
 
However:  
— derogations from the ban on use of equivalent goods may be adopted 
in respect of wheat on the basis of a communication from the 
Commission to the Member States, after examination by the Committee,
 
— the use of equivalent goods is permitted between Community durum 
wheat and durum wheat of third-country origin provided it is for the production of pasta falling within CN codes 1902 11 00 and 1902 19.
 
▼M47  
3. Sugar  
Recourse to the use of equivalent goods is permitted between non-Union 
raw cane sugar (CN codes 1701 13 90 and/or 1701 14 90) and sugar beet 
(CN code 1212 91 80) under the condition that compensating products 
falling within CN code 1701 99 10 (white sugar) are obtained.  
The equivalent quantity of raw cane sugar of standard quality as defined in 
point III of Part B of Annex IV to Council Regulation (EC) No 1234/2007 (
 1 ) shall be calculated by multiplying the quantity of 
white sugar with the coefficient 1,0869565.  
The equivalent quantity of raw cane sugar not of standard quality shall be 
calculated by multiplying the quantity of white sugar with a coefficient obtained by dividing 100 by the yield of raw cane sugar. The yield of raw 
cane sugar shall be calculated as set out in point III (3) of part B of 
Annex IV to Regulation (EC) No 1234/2007.
 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1055  
( 1 ) Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common 
organisation of agricultural markets and on specific provisions for certain agricultural 
products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1).
 4. Live animals and meat  
Equivalent goods may not be used for inward-processing operations on 
live animals or meat.  
Derogation from the ban on the use of equivalent goods can be made for 
meat which has been made subject of a communication by the 
Commission to the Member States, after an examination carried out by the Customs Code Committee if the applicant can prove that equivalence is economically necessary and if the customs authorities transmit the draft 
of the procedures foreseen to control the operation.
 
5. Maize  
Recourse to the use of equivalent goods between Community and 
non-Community maize is possible only in the following cases and subject to the following conditions:
 
1. In the case of maize for use in animal feed, the use of equivalent 
goods is possible provided that a customs control system is set up 
to ensure that the non-Community maize is in fact used for processing 
into animal feed.  
2. In the case of maize used in the manufacture of starch and starch 
products, the use of equivalent goods is possible between all varieties with the exception of maizes rich in amylopectin (wax-like maize or ‘waxy’ maize) which are only equivalent between themselves.
 
3. In the case of maize used in the manufacture of meal products, the use 
of equivalent goods is possible between all varieties with the exception 
of maizes of the vitreous type (‘Plata’ maize of the ‘Duro’ type, ‘Flint’ maize) which are only equivalent between themselves.
 
6. Olive oil  
A. Recourse to the use of equivalent goods is permitted only in the 
following cases and under the following conditions:  
1. virgin olive oil  
(a) between Community extra virgin olive oil falling within CN 
code 1509 10 90 which corresponds to the description in point 
1(a) of the Annex to Regulation No 136/66/EEC and 
non-Community extra virgin olive oil of the same CN code, provided that the processing operation produces extra virgin olive oil falling within the same CN code and satisfying the 
requirements of the said point 1(a);
 
(b) between Community virgin olive oil falling within CN code 
1509 10 90 which corresponds to the description in point 1(b) 
of the Annex to Regulation No 136/66/EEC and non-Community virgin olive oil of the same CN code, provided that the processing operation produces virgin olive 
oil falling within the same CN code and satisfying the requi ­
rements of the said point 1(b);
 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1056
 
(c) between Community ordinary virgin olive oil falling within CN 
code 1509 10 90 which corresponds to the description in point 
1(c) of the Annex to Regulation No 136/66/EEC and non-Community ordinary virgin olive oil of the same CN code, provided that the compensating product is:
 
— refined olive oil falling within CN code 1509 90 00 which 
corresponds to the description in point 2 of the abovemen ­
tioned Annex,  
— olive oil falling within CN code 1509 90 00 which 
corresponds to the description in point 3 of the said Annex and is obtained by blending with Community virgin olive oil falling within CN code 1509 10 90;
 
(d) between Community lampante virgin olive oil falling within CN 
code 1509 10 10 which corresponds to the description in point 
1(d) of the Annex to Regulation No 136/66/EEC and 
non-Community lampante virgin olive oil of the same CN code, provided that the compensating product is:
 
— refined olive oil falling within CN code 1509 90 00 which 
corresponds to the description in point 2 of the abovemen ­
tioned Annex, or  
— olive oil falling within CN code 1509 90 00 which 
corresponds to the description in point 3 of the said 
Annex and is obtained by blending with Community virgin olive oil falling within CN code 1509 10 90.
 
2. olive-pomace oil  
between Community unrefined olive-pomace oil falling within CN 
code 1510 00 10 which corresponds to the description in point 4 of the Annex to Regulation No 136/66/EEC and non-Community 
unrefined olive-pomace oil of the same CN code, provided that 
the olive-pomace oil compensating product falling within CN code 1510 00 90 and corresponding to the description in point 6 of the said Annex is obtained by blending with Community virgin 
olive oil falling within CN code 1509 10 90.
 
B. The blendings referred to in point A.1(c) second indent and (d) second 
indent and point A.2, with non-Community virgin olive oil, used in an identical manner, are authorised only where the arrangements for supervision of the procedure are organized in a manner that makes it 
possible to identify the proportion of non-Community virgin olive oil 
in the total quantity of blended oil exported.
 
C. The compensating products must be put into immediate packaging of 
220 litres or less. By way of derogation, in the case of agreed containers of 20 tonnes maximum, the customs authorities may allow the exportation of the oils found in the preceding points on condition 
that there is systematic control of the quality and quantity of the 
exported product.
 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1057
 
D. Equivalence shall be checked by using commercial records to verify 
the quantity of oils used for blending and, for the purpose of verifying 
the quality concerned, by comparing the technical characteristics of samples of the non-Community oil taken when it was entered for the procedure with the technical characteristics of the samples of the 
Community oil used taken when the compensating product 
concerned was processed against the technical characteristics of the samples taken at the time of actual exportation of the compensating product at the point of exit. Samples shall be taken in accordance with 
international standards EN ISO 5555 (sampling) and EN ISO 661 
(sending of samples to laboratories and preparation of samples for tests). The analysis shall be carried out with reference to the parameters in Annex I to Commission Regulation (EEC) No 2568/91 (
 1 ). 
▼M24  
7. Milk and milk products  
Recourse to the use of equivalence is permitted under the following 
conditions:  
The weight of each component of milk dry matter, milk fat matter and 
milk protein of the import goods shall not exceed the weight of each of 
these components in the equivalent goods. However, where the economic 
value of the import goods is determined by only one or two of the above mentioned components, the weight may be calculated on the basis of this or these component(s). The authorisation shall specify the details, notably 
the reference period for which the total weight has to be calculated. The 
reference period shall not exceed 4 months.
 
The weight of the relevant component(s) of the import goods and of the 
equivalent goods shall be entered on the customs declarations and on any information sheet INF9 or INF5, to enable the customs authorities to 
control the equivalence on the basis of those elements.
 
Physical checks shall be carried out on at least 5 % of the declarations for 
entry of import goods for the arrangements and the export declaration (IM/EX) and cover the import goods as well as the equivalent goods 
concerned.
 
Physical checks shall be carried out on at least 5 % of the prior export 
declarations and the declarations for entry for the arrangements (EX/IM). These checks shall cover the equivalent goods that shall be checked before the processing operations start as well as the concerned import goods at 
the moment they are entered for the arrangements.
 
Physical checks imply the verification of the declaration and the 
documents attached thereto, and representative samples shall be taken for analysis of the ingredients by a competent laboratory.
 
If the Member State applies a system of risk analysis, a lower percentage 
of physical checks may be permitted.  
Each physical check shall be the subject of a detailed report by the official 
who has carried out this check. These reports shall be centralised by the customs authorities designated in each Member State.
 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1058  
( 1 ) OJ L 248, 5.9.1991, p. 1.
 ANNEX 75  
List of compensating products subject to the import duties appropriate to them  
(Article 548(1))  
Description of the secondary compensating 
products Processing operations from which they result 
(1) (2)  
Waste, scrap, residues, offcuts and 
remainders Any working or processing  ▼M24  1993R2454 — EN — 05.12.2014 — 022.001 — 1059
 
ANNEX 76  
ECONOMIC CONDITIONS IN THE FRAMEWORK OF THE ARRANGEMENTS FOR 
PROCESSING UNDER CUSTOMS CONTROL  
▼C8 
(Article 552)  
▼M20  
PART A  
The economic conditions shall be deemed to be fulfilled for the following types of goods and operations : 
Column 1 Column 2 
Order No Goods Processing  
1 Goods of any kind Processing into samples presented as such or put 
up into sets 
2 Goods of any kind Reduction to waste and scrap or destruction 
3 Goods of any kind Denaturing 
4 Goods of any kind Recovery of parts or components 5 Goods of any kind Separation and/or destruction of damaged parts 6 Goods of any kind Processing to correct the effects of damage to the 
goods 
7 Goods of any kind Usual forms of handling permitted in customs 
warehouses or free zones 
8 Goods of any kind Processing into products of a kind to be incor ­
porated in or used for civil aircraft for which an 
airworthiness certificate is issued by a company 
authorised for such operations by the European aviation authorities or the aviation authorities of a third country
 
▼M22  
8a Goods of any kind Processing into products which may benefit from 
the autonomous suspension of import duties on 
certain weapons and military equipment  
▼M20  
9 Goods covered by Article 551(1) 
second indent Any form of processing 
10 Goods of any kind not subject to 
a(n) agricultural or commercial 
policy measure, or provisional or 
definitive antidumping, or provi ­
sional or definitive countervailing duty Any form of processing, where the import duty 
advantage resulted by using the arrangements does 
not exceed the value of EUR 50 000 per applicant 
and per calendar year.
 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1060
 
Column 1 Column 2 
Order No Goods Processing  
11 Any electronic type of compo ­
nents, parts, assemblies 
(including subassemblies), or materials (whether or not elec ­
tronic), which are vital to the 
electronic working performance 
of the processed product Processing into information technology products: 
1. covered by the Agreement on trade in infor ­
mation technology products which has been 
approved by Council Decision 97/359/EC (OJ L 155, 12.6.1997, p. 1), where a duty exemption operates on the date of authori ­
sation; or 
2. falling within a CN code provided for in 
Articles 1, 2 or 3 of Council Regulation (EC) No 2216/97 (OJ L 305, 8.11.1997, p. 1), where a duty exemption operates on the date of 
authorisation 
12 Solid fractions of palm oil falling 
within CN code 1511 90 19 or 
Fluid fractions of palm oil falling 
within CN code 1511 90 91 or Coconut oil falling within CN code 1513 11 10 or Fluid 
fractions of coconut oil falling 
within CN code ex 1513 19 30 or Palm kernel oil falling within CN code 1513 21 11 or Fluid 
fractions of palm kernel oil 
falling within CN code ex 1513 29 30 or Babassu oil falling within CN code 
1513 21 19 Processing into: 
— mixtures of fatty acids falling within CN codes 
3823 11 00, 3823 12 00, ex 3823 19 10, 
ex 3823 19 30 and ex 3823 19 90 
— fatty acids falling within CN codes 2915 70 15, 
2915 70 25, ex 2915 90 10, ex 2915 90 80, ex 2916 15 00 and ex 2916 19 80 
— mixture of methyl esters of fatty acids falling 
within CN code ex 3824 90 95 
— methyl esters of fatty acids falling within CN 
codes ex 2915 70 20, ex 2915 70 80, 
ex 2915 90 80, ex 2916 15 00 and 
ex 2916 19 80 
— mixture of fatty alcohols falling within CN 
code 3823 70 00 
— fatty alcohols falling within CN codes 
2905 16 80, 2905 17 00 and 2905 19 00 
— glycerol falling within CN code 1520 00 00 
13 Castor oil falling within CN code 
1515 30 90 Processing into: 
— hydrogenated castor oil (‘opal-wax’) of CN 
code 1516 20 10 
— 12-hydrostearic acid (purity less than 90 %) of 
CN code ex 3823 19 10 
— 12-hydrostearic acid (purity 90 % or more) of 
CN code ex 2918 19 99 
— glycerol of CN code 2905 45 00
 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1061
 
Column 1 Column 2 
Order No Goods Processing  
14 Tobaccos falling within Chapter 
24 of the Combined Nomen ­
clature Processing into ‘homogenised’ or ‘reconstituted’ 
tobacco falling within CN code 2403 91 00 and/or 
tobacco powder falling within CN code 
2403 99 90 
15 Raw or unmanufactured tobacco 
falling within CN code 2401 10 
Raw or unmanufactured tobacco 
partly stemmed/stripped falling 
within CN code ex 2401 20 Processing into partly or wholly stemmed/stripped 
tobaccos falling within CN code 2401 20 and into 
tobacco refuse falling within CN code 2401 30 00 
16 Products falling within CN codes: 
2707 10, 2707 20, 2707 30, 
2707 50, 2707 91 00, 2707 99 30, 
2707 99 91, 2707 99 99 and 2710 00 Processing into products falling within CN codes: 
2710 00 71 or 2710 00 72 
17 Crude oils falling within CN 
code 2707 99 11 Processing into products falling within CN codes 
2707 10 90, 2707 20 90, 2707 30 90, 2707 50 90, 
2707 99 30, 2707 99 99, 2902 20 90, 2902 30 90, 2902 41 00, 2902 42 00, 2902 43 00, 2902 44 90 
18 Gas oils with a sulphur content 
exceeding 0,2 % by weight 
falling within CN code 2710 00 68 Kerosene falling within CN code 2710 00 55 
White spirit falling within CN 
code 2710 00 21 Mixture of the goods in column 1 or a mixture of 
one and/or other of the goods in column 1 with 
gas oil with a sulphur content not exceeding 0,2 % by weight falling within CN code 2710 00 66 or 2710 00 67 to obtain a gas oil with 
a sulphur content not exceeding 0,2 % by weight 
falling within CN code 2710 00 66 or 2710 00 67 
19 PVC material falling within CN 
code 3921 90 60 Processing into filmscreens falling within CN 
code 9010 60 00 
20 Skating boots without skates 
attached of CN code 6402 19 00 
Skating boots without skates 
attached of CN code 6403 19 00 Processing into: 
ice skates of CN code 9506 70 10 roller skates of CN code 9506 70 30 
21 Motor chassis fitted with cabs, of 
CN code 8704 21 31 Processing into fire engines fitted with integral 
fire fighting and/ or life saving equipment, of CN code 8705 30 00
 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1062
 
PART B  
The economic conditions shall be examined in the Committee for the following types of goods and 
operations, which are not covered by Part A : 
Column 1 Column 2 
Goods Processing  
All goods subject to a(n) agri ­
cultural measure or provisional or definitive antidumping, or provi ­
sional or definitive counter ­
vailing, duty Any form of processing
 ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1063
 
ANNEX 77  
(Article 581)  
Cases where the entry of goods for temporary importation by written declaration 
is not subject to the provision of a security  
1. Materials belonging to airline, shipping or railway companies or postal 
services and used by them in international traffic, subject to them being distinctively marked.
 
2. Packings imported empty, carrying indelible non-removable markings.  
3. Disaster-relief material intended for State or approved bodies.  
4. Medical, surgical and laboratory equipment intended for a hospital or medical 
institution which has urgent need of such equipment.  
5. Entry for temporary importation of goods transferred in the meaning of 
Article 513, where the previous holder entered the goods for temporary impor ­
tation in accordance with Articles 229 or 232.  ▼M20  1993R2454 — EN — 05.12.2014 — 022.001 — 1064
 
ANNEX 104
  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1065
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1066
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1067
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1068
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1069
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1070
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1071
 
▼M20  __________  
▼M12  __________  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1072
 
ANNEX 109
  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1073
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1074
 
PROVISIONS REGARDING THE CERTIFICATE OF THE CUSTOMS 
STATUS OF GOODS ENTERED IN A FREE ZONE OR FREE 
WAREHOUSE  
1. The form for the certificate of the customs status of goods entered in a free 
zone or free warehouse shall be printed on white paper without mechanical pulp, dressed for writing purposes and weighing between 40 and 65 g/m
 2 . 
2. The form shall measure 210 by 297 mm.  
3. Member States shall be responsible for having the form printed. Each form 
shall bear an individual serial number.  
4. The form shall be printed in one of the official languages of the Community 
designated by the customs authorities of the Member State in which the certificate is issued. The boxes shall be filled in in an official language of 
the Community designated by the customs authorities of the Member State in 
which the certificate is issued.
 
5. The form must not contain erasures or insertions. Any changes must be made 
by crossing out the incorrect particulars and adding, where appropriate, the 
correct particulars. Any such changes must be endorsed by the person making 
out the certificate and by the customs authorities.  
6. The articles referred to in the certificate must be listed in single spacing and 
each article must be preceded by a serial number. A horizontal line must be drawn immediately under the last article. Unused spaces must be crossed 
through in such a way as to prevent any subsequent addition.
 
7. The original and one copy of the form duly completed shall be lodged with 
the competent customs office when the goods enter the free zone or free warehouse or when the customs declaration is lodged, as appropriate.
 
The customs authorities shall endorse the form and keep the copy of the 
certificate.  
8. Where the operator makes out the certificate pursuant to Article 819 (2), 
box 5 may be:  
— stamped by the customs office and signed by an official of that office in 
advance, or  
— stamped by the operator with a special metal stamp accepted by the 
customs authorities.  
The operator shall keep the copy of the certificate with his stock records.  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1075
 
ANNEX 110
  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1076
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1077
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1078
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1079
 
NOTE CONCERNING INFORMATION SHEET INF 3  
1. The forms shall be printed on white paper, free of mechanical pulp, dressed 
for writing purposes and shall weigh at least 40 g/m  2 . 
2. The size of the forms shall be 210 × 297 mm, a maximum tolerance in the 
length of between -5 and 8 mm being allowed; the layout of the forms must be strictly observed, except in respect of the size of boxes 6 and 7.
 
3. Member States shall be responsible for taking the necessary steps to have the 
forms printed. Each form shall bear an individual serial number, which may 
be pre-printed.  
4. The forms shall be printed in one of the official languages of the Community 
accepted by the competent authorities of the Member State of exportation. They shall be completed in the same language as that in which they are 
printed. Where necessary, the competent authorities of the customs office of 
reimportation in which information sheet INF 3 is required to be produced may request its translation into its official language or one of its official languages.
 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1080
 
ANNEX 110a
  ▼M13  1993R2454 — EN — 05.12.2014 — 022.001 — 1081
 
▼M13  1993R2454 — EN — 05.12.2014 — 022.001 — 1082
 
ANNEX 111
  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1083
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1084
 
► (1) M21  
► (2) A2 
► (3) M30  
► (4) M45 ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1085
 
ANNEX 112
  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1086
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1087
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1088
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1089
 
ANNEX 113
  ▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1090
 
▼B 1993R2454 — EN — 05.12.2014 — 022.001 — 1091