This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability  
for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official 
Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links 
embedded in this document  
►B COMMISSION DELEGATED REGULATION (EU) 2015/2446  
of 28 July 2015  
supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as 
regards detailed rules concerning certain provisions of the Union Customs Code  
(OJ L 343, 29.12.2015, p. 1)  
Amended by:  
Official Journal  
No page  date  
►M1 Commission Delegated Regulation (EU) 2016/341 of 17 December 
2015  L 69  1  15.3.2016  
►M2 Commission Delegated Regulation (EU) 2016/651 of 5 April 2016  L 111  1  27.4.2016  
►M3 Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018  L 192  1  30.7.2018  
►M4 Commission Delegated Regulation (EU) 2018/1118 of 7 June 2018  L 204  1 1  13.8.2018  
►M5 Commission Delegated Regulation (EU) 2019/841 of 14 March 2019  L 138  7 6  24.5.2019  
►M6 Commission Delegated Regulation (EU) 2019/1143 of 14 March 201 9 L 181  2  5.7.2019  
►M7 Commission Delegated Regulation (EU) 2020/877 of 3 April 2020  L 203  1  26.6.2020  
►M8 Commission Delegated Regulation (EU) 2020/2191 of 20 November 
2020  L 434  8  23.12.2020  
Corrected by:  
►C1 Corrigendum, OJ L 87, 2.4.2016, p. 35 ((EU) 2015/2446)  
►C2 Corrigendum, OJ L 96, 5.4.2019, p. 55 (2016/341)  02015R2446 — EN — 01.01.2021 — 005.001 — 1
02015R2446 — EN — 01.01.2021 — 005.001 — 2  
COMMISSION DELEGATED REGULATION (EU) 2015/2446  
of 28 July 2015  
supplementing Regulation (EU) No 952/2013 of the European 
Parliament and of the Council as regards detailed rules 
concerning certain provisions of the Union Customs Code  
TITLE I  
GENERAL PROVISIONS  
CHAPTER 1  
Scope of the customs legislation, mission of customs and definitions  
Article 1  
Definitions  
For the purposes of this Regulation, the following definitions shall 
apply:  
(1) 'agricultural policy measure' means the provisions related to import 
and export activities for products which are covered by Annex 7 1- 
02, points 1, 2 and 3.;  
(2) 'ATA Carnet' means an international customs document for 
temporary admission issued in accordance with the ATA 
Convention or the Istanbul Convention;  
(3) 'ATA Convention' means the Customs Convention on the ATA 
carnet for the temporary admission of goods done at Brussels on  
6 December 1961;  
(4) 'Istanbul Convention' means the Convention on temporary 
admission done at Istanbul on 26 June 1990;  
(5) 'baggage' means all goods carried by whatever means in rela tion to 
a journey of a natural person;  
(6) 'Code' means Regulation (EU) No 952/2013 of the European 
Parliament and of the Council of 9 October 2013 laying down 
the Union Customs Code;  
(7) 'Union airport' means any airport situated in the customs t erritory 
of the Union;  
(8) 'Union port' means any sea port situated in the customs ter ritory of 
the Union;  
(9) 'Convention on a common transit procedure' means the Conven tion 
on a common transit procedure (  1 ); 
(10) 'common transit country' means any country, other than a M ember 
State of the Union that is a contracting party to the Conventio n on 
a common transit procedure;  ▼B 
( 1 ) OJ L 226, 13.8.1987, p. 2.
 02015R2446 — EN — 01.01.2021 — 005.001 — 3  
(11) 'third country' means a country or territory outside the c ustoms 
territory of the Union;  
(12) 'CPD Carnet' means an international customs document used for 
temporary admission of means of transport issued in accordance 
with the Istanbul Convention;  
(13) 'customs office of departure' means the customs office whe re the 
customs declaration placing goods under a transit procedure is 
accepted;  
(14) 'customs office of destination' means the customs office w here the 
goods placed under a transit procedure are presented in order t o 
end the procedure;  
▼M7 
(15) 'customs office of first entry' means the customs office w hich is 
competent for customs supervision at the place where the means of 
transport carrying the goods arrives or, where applicable, is 
destined to arrive, in the customs territory of the Union from a 
territory outside that territory;  
▼B 
(16) 'customs office of export' means the customs office where the 
export declaration or the re-export declaration is lodged for 
goods being taken out of the customs territory of the Union;  
(17) 'customs office of placement' means customs office indicat ed in the 
authorisation for a special procedure as referred to in Article  211(1) 
of the Code, empowered to release goods for a special procedure ; 
(18) ‘Economic Operators Registration and Identification number ' 
(EORI number) means an identification number, unique in the 
customs territory of the Union, assigned by a customs authority  
to an economic operator or to another person in order to regist er 
him for customs purposes;  
▼M3 
(19) ‘exporter’ means:  
(a) a private individual carrying goods to be taken out of the 
customs territory of the Union where these goods are 
contained in the private individual's personal baggage;  
(b) in other cases, where (a) does not apply:  
(i) a person established in the customs territory of the Union,  
who has the power to determine and has determined that 
the goods are to be taken out of that customs territory;  
(ii) where (i) does not apply, any person established in the 
customs territory of the Union who is a party to the 
contract under which goods are to be taken out of that 
customs territory.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 4  
(20) 'generally accepted accounting principles' means the princ iples 
which are recognised or have substantial authoritative support 
within a country at a particular time as to which economic 
resources and obligations should be recorded as assets and liab il­
ities, which changes in assets and liabilities should be record ed, 
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;  
(21) 'goods of a non-commercial nature' means  
(a) goods contained in consignments sent by one private indi­
vidual to another, where such consignments:  
(i) are of an occasional nature;  
(ii) contain goods exclusively for the personal use of the 
consignee or his family, which do not by their nature or 
quantity reflect any commercial interest; and  
(iii) are sent to the consignee by the consignor free of 
payment of any kind;  
(b) goods contained in travellers’ personal baggage, where they : 
(i) are of an occasional nature; and  
(ii) consist exclusively of goods for the personal use of the 
travellers or their families, or of goods intended as 
presents; the nature and quantity of such goods must not 
be such as might indicate that they are being imported or 
exported for commercial reasons;  
(22) 'Master Reference Number' (MRN) means the registration num ber 
allocated by the competent customs authority to declarations or  
notifications referred to in Article 5(9) to (14) of the Code, to 
TIR operations or to proofs of the customs status of Union good s; 
(23) 'period for discharge' means the time by which goods place d under 
a special procedure, except transit, or processed products must  be 
placed under a subsequent customs procedure, must be destroyed,  
must have been taken out of the customs territory of the Union or 
must be assigned to their prescribed end-use. In case of outwar d 
processing the period for discharge means the period within whi ch 
goods temporarily exported may be re-imported into the customs 
territory of the Union in the form of processed products and pl aced 
under release for free circulation, in order to able to benefit  from 
total or partial relief from import duties;  
(24) 'goods in postal consignment' means goods other than items  of 
correspondence, contained in a postal parcel or package and 
conveyed under the responsibility of or by a postal operator in  
accordance with the provisions of the Universal Postal Union 
Convention adopted on 10 July 1984 under the aegis of the 
United Nations Organisation;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 5  
(25) 'postal operator' means an operator established in and des ignated 
by a Member State to provide the international services governe d 
by the Universal Postal Convention;  
(26) 'items of correspondence' means letters, postcards, braill e letters 
and printed matter not liable to import or export duty;  
(27) ‘outward processing IM/EX’ means the prior import of proce ssed 
products obtained from equivalent goods under outward processin g 
before the export of the goods they are replacing, referred to in 
Article 223(2)(d) of the Code;  
(28) ‘outward processing EX/IM’ means the export of Union goods  
under outward processing before the import of processed product s; 
(29) ‘inward processing EX/IM’ means the prior export of proces sed 
products obtained from equivalent goods under inward processing  
before the import of the goods they are replacing, referred to in 
Article 223(2)(c) of the Code;  
(30) ‘inward processing IM/EX’ means the import of non-Union go ods 
under inward processing before the export of processed products ; 
(31) 'private individual' means natural persons other than taxa ble 
persons acting as such as defined by Council Directive 
2006/112/EC ;  
(32) 'public customs warehouse type I' means a public customs 
warehouse where the responsibilities referred to in Article 242 (1) 
of the Code lie with the holder of the authorisation and with t he 
holder of the procedure;  
(33) 'public customs warehouse type II' means a public customs 
warehouse where the responsibilities referred to in Article 242 (2) 
of the Code lie with the holder of the procedure;  
(34) 'single transport document' means in the context of custom s status 
a transport document issued in a Member State covering the 
carriage of the goods from the point of departure in the custom s 
territory of the Union to the point of destination in that terr itory 
under the responsibility of the carrier issuing the document;  
(35) 'special fiscal territory' means a part of the customs ter ritory of the 
Union where the provisions of Council Directive 2006/112/EC of 
28 November 2006 on the common system of value added tax or 
Council Directive 2008/118/EC of 16 December 2008 concerning 
the general arrangements for excise duty and repealing Directiv e 
92/12/EEC do not apply;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 6  
(36) 'supervising customs office' means  
(a) in case of temporary storage as referred to in Title IV of the 
Code or in case of special procedures other than transit as 
referred to in Title VII of the Code, the customs office 
indicated in the authorisation to supervise either the 
temporary storage of the goods or the special procedure 
concerned;  
(b) in case of simplified customs declaration, as referred to i n 
Article 166 of the Code, centralised clearance, as referred to 
in Article 179 of the Code, entry in the records, as referred t o 
in Article 182 of the Code the customs office indicated in the 
authorisation to supervise the placing of the goods under the 
customs procedure concerned;  
(37) 'TIR Convention' means the Customs Convention on the Inter ­
national Transport of Goods under cover of TIR carnets done at 
Geneva on 14 November 1975;  
(38) 'TIR operation' means the movement of goods within the cus toms 
territory of the Union in accordance with the TIR Convention;  
(39) 'transhipment' means the loading or unloading of products and 
goods on board a means of transport to another means of transpo rt; 
(40) 'traveller' means any natural person who:  
(a) enters into the customs territory of the Union temporarily and 
is not normally resident there, or  
(b) returns to the customs territory of the Union where he is 
normally resident, after having been temporarily outside this 
territory, or  
(c) temporarily leaves the customs territory of the Union where  he 
is normally resident, or  
(d) leaves the customs territory of the Union after a temporary  
stay, without being normally resident there;  
(41) 'waste and scrap' means either of the following:  
(a) goods or products which are classified as waste and scrap i n 
accordance with the Combined Nomenclature;  
(b) in the context of end-use or inward processing, goods or 
products resulting from a processing operation, which have 
no or low economic value and which cannot be used 
without further processing.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 7  
(42) ‘pallet’ means a device on the deck of which a quantity of  goods 
can be assembled to form a unit load for the purpose of trans­
porting it, or of handling or stacking it with the assistance o f 
mechanical appliances. This device is made up of two decks 
separated by bearers, or of a single deck supported by feet; it s 
overall height is reduced to the minimum compatible with handli ng 
by fork lift trucks or pallet trucks; it may or may not have a 
superstructure;  
(43) 'Union factory ship' means a vessel which is registered in  a part of 
a Member State's territory forming part of the customs territor y of 
the Union, flies the flag of a Member State and does not catch 
products of sea-fishing but does process such products on board ; 
(44) 'Union fishing vessel' means a vessel which is registered in a part 
of a Member State's territory forming part of the customs terri tory 
of the Union, flies the flag of a Member State, catches product s of 
sea-fishing and, as the case may be, processes them on board;  
(45) ‘regular shipping service’ means a service which carries g oods in 
vessels that ply only between Union ports and does not come 
from, go to or call at any points outside the customs territory  of 
the Union or any points in a free zone of a Union port;  
▼M7 
(46) ‘express consignment’ means an individual item conveyed by  or 
under the responsibility of an express carrier;  
(47) ‘express carrier’ means an operator providing integrated s ervices of 
expedited/time-definite collection, transport, customs clearanc e and 
delivery of parcels whilst tracking the location of, and mainta ining 
control over, such items throughout the supply of the service;  
(48) ‘intrinsic value’ means  
(a) for commercial goods: the price of the goods themselves whe n 
sold for export to the customs territory of the Union, excludin g 
transport and insurance costs, unless they are included in the 
price and not separately indicated on the invoice, and any 
other taxes and charges as ascertainable by the customs auth­
orities from any relevant document(s);  
(b) for goods of a non-commercial nature: the price which would  
have been paid for the goods themselves if they were sold for 
export to the customs territory of the Union;  
(49) ‘goods to be moved or used in the context of military acti vities’ 
means any goods to be moved or used:  
(a) in activities arranged by or under the control of the relev ant 
military authorities of one or more Member State(s) or of a 
third country with which one or more Member State(s) has 
(have) concluded an agreement to carry out military activities 
within the customs territory of the Union; or  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 8  
(b) in the context of any military activities undertaken:  
— under the Common Security and Defence Policy of the 
European Union (CSDP), or  
— under the North Atlantic Treaty, signed in Washington 
D.C. on 4 April 1949.  
(50) ‘NATO form 302’ means a document for customs purposes as 
provided for in the relevant procedures implementing the 
Agreement between the Parties to the North Atlantic Treaty 
regarding the Status of their Forces, signed in London on 
19 June 1951;  
(51) ‘EU form 302’ means a document for customs purposes set ou t in 
Annex 52-01 and issued by or on behalf of the national competen t 
military authorities of a Member State for goods to be moved or  
used in the context of military activities;  
(52) ‘waste from ships’ means waste from ships within the meani ng of 
point 3 of Article 2 of Directive (EU) 2019/883 of the European  
Parliament and of the Council (  1 ); 
(53) ‘maritime National Single Window’ means a maritime Nationa l 
Single Window within the meaning of point 3 of Article 2 of 
Regulation (EU) 2019/1239 of the European Parliament and of 
the Council (  2 ). 
▼B 
CHAPTER 2  
Rights and obligations of persons with regard to the customs 
legislation  
S e c t i o n 1  
P r o v i s i o n o f i n f o r m a t i o n  
S u b s e c t i o n 1  
C o m m o n d a t a r e q u i r e m e n t s f o r d a t a e x c h a n g e a n d 
s t o r a g e  
Article 2  
Common data requirements  
(Article 6(2) of the Code)  
1. The exchange and storage of information required for applica tions 
and decisions shall be subject to the common data requirements set out 
in Annex A.  ▼M7 
( 1 ) Directive (EU) 2019/883 of the European Parliament and of the  Council of 
17 April 2019 on port reception facilities for the delivery of waste from ships, 
amending Directive 2010/65/EU and repealing Directive 2000/59/E C 
(OJ L 151, 7.6.2019, p. 116). 
( 2 ) Regulation (EU) 2019/1239 of the European Parliament and of t he Council of 
20 June 2019 establishing a European Maritime Single Window env ironment 
and repealing Directive 2010/65/EU (OJ L 198, 25.7.2019, p. 64) .
 02015R2446 — EN — 01.01.2021 — 005.001 — 9  
2. The exchange and storage of information required for declara tions, 
notifications and proof of customs status shall be subject to t he common 
data requirements set out in Annex B.  
▼M1 
3. By way of derogation from paragraph 1 of this Article, until  the 
date of deployment of the first phase of the upgrading of the b inding 
tariff information (‘BTI’) system and the Surveillance 2 system  referred 
to in the Annex to Implementing Decision 2014/255/EU, column 1a  of 
Annex A of this Regulation shall not apply and the respective d ata 
requirements set out in Annexes 2 to 5 to Commission Delegated 
Regulation (EU) 2016/341 (  1 ) shall apply.  
By way of derogation from paragraph 1 of this Article, until th e date of 
the upgrading of the AEO system referred to in the Annex to Imp le­
menting Decision 2014/255/EU, column 2 of Annex A of this Regu­
lation shall not apply and the respective data requirements set  out in 
Annexes 6 and 7 to Delegated Regulation (EU) 2016/341 shall app ly. 
4. By way of derogation from paragraph 2 of this Article, for t he IT 
systems listed in Annex 1 to Delegated Regulation (EU) 2016/341 , until 
the respective dates of deployment or the upgrading of the rele vant IT 
systems referred to in the Annex to Implementing Decision 
2014/255/EU, the common data requirements set out in Annex B of  
this Regulation shall not apply.  
For the IT systems listed in Annex 1 to Delegated Regulation (E U) 
2016/341, until the respective dates of deployment or the upgra ding 
of the relevant IT systems referred to in the Annex to Implemen ting 
Decision 2014/255/EU, the exchange and storage of information 
required for declarations, notifications and proof of customs s tatus 
shall be subject to the data requirements set out in Annex 9 to  
Delegated Regulation (EU) 2016/341.  
Where the data requirements for the exchange and storage of 
information required for declarations, notifications and proof of 
customs status are not set out in Annex 9 to Delegated Regulati on 
(EU) 2016/341, Member States shall ensure that the respective d ata 
requirements are such as to warrant that the provisions governi ng 
those declarations, notifications and proof of customs status c an be 
applied.  
5. Until the date of deployment of the UCC Customs Decisions 
system referred to in the Annex to Implementing Decision 
2014/255/EU, customs authorities may decide that appropriate al ter­
native data requirements to those laid down in Annex A of this Regu­
lation are to apply in respect of the following applications an d author­
isations:  ▼B 
( 1 ) Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 
supplementing Regulation (EU) No 952/2013 of the European Parli ament 
and of the Council as regards transitional rules for certain pr ovisions of the 
Union Customs Code where the relevant electronic systems are no t yet oper­
ational and amending Delegated Regulation (EU) 2015/2446 (OJ L 69, 
15.3.2016, p. 1).
 02015R2446 — EN — 01.01.2021 — 005.001 — 10  
(a) Applications and authorisations relating to the simplificat ion for the 
determination of amounts being part of the customs value of the  
goods;  
(b) Applications and authorisations relating to comprehensive g uar­
antees;  
(c) Applications and authorisations for deferred payment;  
(d) Applications and authorisations for the operation of tempor ary 
storage facilities as referred to in Article 148 of the Code;  
(e) Applications and authorisations for regular shipping servic es; 
(f) Applications and authorisations for authorised issuer;  
(g) Applications and authorisations for the status of authorise d weigher 
of bananas;  
(h) Applications and authorisations for self-assessment;  
(i) Applications and authorisations for the status of authorise d 
consignee for TIR operations;  
(j) Applications and authorisations for the status of authorise d 
consignor for Union transit;  
(k) Applications and authorisations for the status of authorise d 
consignee for Union transit;  
(l) Applications and authorisations for the use of seals of a s pecial 
type;  
(m) Applications and authorisations for the use of a transit de claration 
with reduced dataset;  
(n) Applications and authorisations for the use of an electroni c 
transport document as customs declaration.  
6. Where a Member State decides in accordance with paragraph 5 
that alternative data requirements are to apply, it shall ensur e that those 
alternative data requirements allow the Member State to verify that the 
conditions for granting the authorisation concerned are fulfill ed, and that 
they include at least the following requirements:  
(a) The identification of the applicant/holder of the authorisa tion (data 
element 3/2 Applicant/Holder of the authorisation or decision i denti­
fication or, where lacking a valid EORI number of the applicant , 
data element 3/1 Applicant/Holder of the authorisation or decis ion);  
(b) The type of application or authorisation (data element 1/1 Appli­
cation/Decision code type);  
(c) The use of the authorisation in one or more Member States ( data 
element 1/4 Geographical validity — Union), where applicable.  
7. Until the date of deployment of the UCC Customs Decisions 
system, customs authorities may allow that the data requirement s for 
applications and authorisations set out in Annex 12 to Delegate d Regu­
lation (EU) 2016/341 shall apply instead of the data requiremen ts laid 
down in Annex A to this Regulation for the following procedures : 
(a) Applications and authorisations for the use of simplified d eclaration;  
(b) Applications and authorisations for centralised clearance;  ▼M1
 02015R2446 — EN — 01.01.2021 — 005.001 — 11  
(c) Applications and authorisations for entry of data in the de clarant's 
records;  
(d) Applications and authorisations for the use of inward proce ssing;  
(e) Applications and authorisations for the use of outward proc essing;  
(f) Applications and authorisations for the use of end use;  
(g) Applications and authorisations for the use of temporary ad mission;  
(h) Applications and authorisations for the operation of storag e facilities 
for customs warehousing;  
8. Notwithstanding paragraph 7, until the dates of deployment o f the 
UCC Automated Export System (AES) or of the upgrading of the 
National Import Systems, where an application for an authorisat ion is 
based on a customs declaration in accordance with Article 163(1 ) of this 
Regulation, the customs declaration shall also contain the foll owing 
data:  
(a) Data requirements common to all procedures:  
— Nature of the processing or use of the goods;  
— Technical descriptions of the goods and/or processed products  
and means of identifying them;  
— Estimated period for discharge;  
— Proposed office of discharge (not for end-use); and  
— Place of processing or use.  
(b) Specific data requirements for inward processing:  
— Codes of economic conditions referred to in the Appendix to 
Annex 12 of Delegated Regulation (EU) 2016/341;  
— Estimated rate of yield or method by which that rate is to be  
determined; and  
— Whether the calculation of the amount of import duty should b e 
made in accordance with Article 86(3) of the Code (indicate 
‘yes’ or ‘no’).  
▼B 
S u b s e c t i o n 2  
R e g i s t r a t i o n o f p e r s o n s w i t h t h e c u s t o m s a u t h o r i t i e s  
Article 3  
Data content of EORI record  
(Article 6(2) of the Code)  
At the time of registration of a person, the customs authoritie s shall 
collect and store the data laid down in Annex 12-01 concerning that 
person. That data shall constitute the EORI record.  ▼M1
 02015R2446 — EN — 01.01.2021 — 005.001 — 12  
By way of derogation from the first paragraph, until the date o f the 
upgrading of the EORI system provided for in the Annex to Imple men­
ting Decision 2014/255/EU, the common data requirements set out  in 
Annex 12-01 shall not apply.  
Until the date of the upgrading of the EORI system, Member Stat es 
shall collect and store the following data as set out in Annex 9, 
Appendix E to Delegated Regulation (EU) 2016/341, which shall 
constitute the EORI record:  
(a) data listed in points 1 to 4 of Annex 9, Appendix E to Dele gated 
Regulation (EU) 2016/341;  
(b) where required by national systems, the data listed in poin ts 5 to 12 
of the Annex 9, Appendix E to Delegated Regulation (EU) 
2016/341.  
Member States shall upload the data collected in accordance wit h the 
third paragraph of this Article on a regular basis to the EORI system.  
By way of derogation from the second and third paragraph of thi s 
Article, it shall be optional for Member States to collect the data 
element listed in Title I, Chapter 3, Point 4 to Annex 12-01. W here 
that element is collected by Member States, it shall be uploade d to the 
EORI system as soon as possible after the upgrading of that sys tem. 
▼B 
Article 4  
Submission of particulars for EORI registration  
(Article 6(4) of the Code)  
Customs authorities may allow persons to submit the particulars  
necessary for the EORI registration by means other than electro nic 
data-processing techniques.  
Article 5  
Economic operators not established in the customs territory of the 
Union  
(Article 22(2) and 9(2) of the Code)  
1. An economic operator not established in the customs territor y of 
the Union shall register before:  
(a) lodging a customs declaration in the customs territory of t he Union 
other than the following declarations:  
(i) a customs declaration made in accordance with Articles 135 to 
144; 
(ii) a customs declaration for placing goods under the temporar y 
admission procedure or a re-export declaration to discharge tha t 
procedure;  ▼M1
 02015R2446 — EN — 01.01.2021 — 005.001 — 13  
(iii) a customs declaration made under the Convention on a 
common transit procedure (  1 ) by an economic operator estab­
lished in a common transit country;  
(iv) a customs declaration made under the Union transit procedu re 
by an economic operator established in Andorra or in San 
Marino;  
(b) lodging an exit or entry summary declaration in the customs  
territory of the Union;  
(c) lodging a temporary storage declaration in the customs terr itory of 
the Union;  
(d) acting as a carrier for the purposes of transport by sea, i nland 
waterway or air;  
(e) acting as a carrier who is connected to the customs system and 
wishes to receive any of the notifications provided for in the 
customs legislation regarding the lodging or amendment of entry  
summary declarations;  
▼M3 
(f) requesting registration and endorsement of proof of customs  status 
of Union goods.  
▼B 
2. Notwithstanding paragraph 1(a)(ii), economic operators not e stab­
lished in the customs territory of the Union shall register wit h the 
customs authorities before lodging a customs declaration for pl acing 
goods under the temporary admission procedure or a re-export 
declaration to discharge that procedure where registration is r equired 
for the use of the common guarantee management system.  
3. Notwithstanding paragraph 1(a)(iii), economic operators esta b­
lished in a common transit country shall register with the cust oms 
authorities before lodging a customs declaration under the Conv ention 
on a common transit procedure where that declaration is lodged instead 
of an entry summary declaration or is used as a pre-departure d eclar­
ation.  
4. Notwithstanding paragraph 1(a)(iv), economic operators estab ­
lished in Andorra or in San Marino shall register with the cust oms 
authorities before lodging a customs declaration made under the  
Union transit procedure where that declaration is lodged instea d of an 
entry summary declaration or is used as a pre-departure declara tion. 
5. By derogation from paragraph 1(d), an economic operator acti ng 
as a carrier for the purposes of transport by sea, inland water way or air 
shall not register with the customs authorities where he has be en 
assigned a third country unique identification number in the 
framework of a third country traders’ partnership programme whi ch is 
recognised by the Union.  
6. Where registration is required in accordance with this Artic le, it 
shall be done with the customs authorities responsible for the place 
where the economic operator lodges a declaration or applies for  a  
decision.  ▼B 
( 1 ) OJ L 226, 13.8.1987, p. 2.
 02015R2446 — EN — 01.01.2021 — 005.001 — 14  
Article 6  
Persons other than economic operators  
(Article 9(3) of the Code)  
1. Persons other than economic operators shall register with th e 
customs authorities where one of the following conditions is me t: 
▼M7 
(a) such registration is required by Union legislation or by th e legis­
lation of a Member State;  
▼B 
(b) the person engages in operations for which an EORI number m ust 
be provided pursuant to Annex A and Annex B.  
2. By way of derogation from paragraph 1, where a person other than 
an economic operator only occasionally lodges customs declarati ons, 
and the customs authorities consider this to be justified, regi stration 
shall not be required.  
Article 7  
Invalidation of an EORI number  
(Article 9(4) of the Code)  
1. The customs authorities shall invalidate a EORI number in an y of 
the following cases:  
(a) upon request by the registered person;  
(b) when the customs authority is aware that the registered per son has 
ceased the activities requiring the registration.  
2. The customs authority shall record the date of invalidation of the 
EORI number and shall notify it to the registered person.  
S e c t i o n 2  
D e c i s i o n s r e l a t i n g t o t h e a p p l i c a t i o n o f t h e 
c u s t o m s l e g i s l a t i o n 
▼M3 
S u b s e c t i o n 0  
M e a n s f o r t h e e x c h a n g e o f i n f o r m a t i o n u s e d f o r 
a p p l i c a t i o n s a n d d e c i s i o n s f o r w h i c h t h e r e l e v a n t d a t a 
r e q u i r e m e n t s a r e n o t s e t o u t i n A n n e x  A 
Article 7a  
Applications and decisions made by means other than electronic 
data-processing techniques  
(Article 6(3)(a) of the Code)  
Customs authorities may allow the use of means other than elect ronic 
data-processing techniques in relation to applications and deci sions for 
which the relevant data requirements are not set out in Annex A  and in 
relation to any subsequent applications and acts relating to th e 
management of those decisions.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 15  
S u b s e c t i o n 1  
R i g h t t o b e h e a r d  
Article 8  
Period for the right to be heard  
(Article 22(6) of the Code)  
1. The period for the applicant to express his point of view be fore a 
decision which would adversely affect him is taken shall be 30 days.  
2. Notwithstanding paragraph 1, where the decision pertains to the 
results of the control of goods for which no summary declaratio n, 
temporary storage declaration, re-export declaration or customs  
declaration has been lodged, the customs authorities may requir e the 
person concerned to express his point of view within 24 hours.  
Article 9  
Means for the communication of the grounds  
(Article 6(3)(a) of the Code)  
Where the communication referred to in the first subparagraph o f 
Article 22(6) of the Code is made as part of the process of ver ification 
or control, the communication may be made using means other tha n 
electronic data-processing techniques.  
Where the application is submitted or the decision is notified using 
means other than electronic data-processing techniques, the com muni­
cation may be made using the same means.  
Article 10  
Exceptions to the right to be heard  
(Article 22(6), 2nd subparagraph of the Code)  
The specific cases where the applicant is not given an opportun ity to 
express his point of view shall be the following:  
▼M3 
(a) where the application for a decision is not accepted in acc ordance 
with Article 11 of this Regulation or with the second subparagr aph 
of Article 12(2) of Commission Implementing Regulation (EU) 
2015/2447 (  1 ); 
▼B 
(b) where the customs authorities notify the person who lodged the 
entry summary declaration that the goods are not to be loaded i n 
the case of containerised maritime traffic and of air traffic;  
(c) where the decision concerns a notification to the applicant  of a 
Commission decision as referred to in Article 116(3) of the Cod e; 
(d) where an EORI number is to be invalidated.  ▼B 
( 1 ) Commission Implementing Regulation (EU) 2015/2447 of 24 Novem ber 
2015 laying down detailed rules for implementing certain provis ions of Regu­
lation (EU) No 952/2013 of the European Parliament and of the C ouncil 
laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 55 8).
 02015R2446 — EN — 01.01.2021 — 005.001 — 16  
S u b s e c t i o n 2  
G e n e r a l r u l e s o n d e c i s i o n s t a k e n u p o n a p p l i c a t i o n  
Article 11  
Conditions for the acceptance of an application  
(Article 22(2) of the Code)  
1. An application for a decision relating to the application of  the 
customs legislation shall be accepted provided that the followi ng 
conditions are met:  
(a) where required under the procedure which the application co ncerns, 
the applicant is registered in accordance with Article 9 of the  Code;  
(b) where required under the procedure which the application co ncerns, 
the applicant is established in the customs territory of the Un ion; 
(c) the application has been submitted to a customs authority d esignated 
to receive applications in the Member State of the competent 
customs authority referred to in the third subparagraph of 
Article 22(1) of the Code;  
(d) the application does not concern a decision with the same p urpose 
as a previous decision addressed to the same applicant which, 
during the one year period preceding the application, was 
annulled or revoked on the grounds that the applicant failed to  
fulfil an obligation imposed under that decision.  
2. By way of derogation from paragraph 1(d), the period referre d to 
therein shall be three years where the previous decision was an nulled in 
accordance with Article 27(1) of the Code, or the application i s an 
application for the status of authorised economic operator subm itted 
in accordance with Article 38 of the Code.  
Article 12  
Customs authority competent to take the decision  
(Article 22(1) of the Code)  
Where it is not possible to determine the competent customs aut hority in 
accordance with the third subparagraph of Article 22(1) of the Code, the 
competent customs authority shall be that of the place where th e appli­
cant's records and documentation enabling the customs authority  to take 
a decision (main accounts for customs purposes) are held or acc essible.  
Article 13  
Extension of the time-limit for taking a decision  
(Article 22(3) of the Code)  
1. Where, after acceptance of the application, the customs auth ority 
competent to take the decision considers it necessary to ask fo r ad­
ditional information from the applicant in order to reach its d ecision, 
it shall set a time-limit that shall not exceed 30 days for the  applicant to 
provide that information. The time-limit for taking a decision laid down 
in Article 22(3) of the Code shall be extended by that period o f time. 
The applicant shall be informed of the extension of the time-li mit for 
taking a decision.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 17  
2. Where Article 8(1) is applied, the time-limit for taking the  
decision laid down in Article 22(3) of the Code shall be extend ed by 
a period of 30 days. The applicant shall be informed of the ext ension.  
3. Where the customs authority competent to take the decision h as 
extended the period for consultation of another customs authori ty, the 
time-limit for taking the decision shall be extended by the sam e period 
of time as the extension of the consultation period. The applic ant shall 
be informed of the extension of the time-limit for taking a dec ision.  
▼M7 
4. Where there are serious grounds for suspecting an infringeme nt of 
customs or tax legislation and the customs and fiscal authoriti es conduct 
investigations based on those grounds, the time limit to take t he 
decision shall be extended by the time necessary to complete th ose 
investigations. That extension shall not exceed nine months. Un less it 
would jeopardise the investigations, the applicant shall be inf ormed of 
the extension.  
▼B 
Article 14  
Date of effect  
(Article 22(4) and (5) of the Code)  
The decision shall take effect from a date which is different f rom the 
date on which the applicant receives it or is deemed to have re ceived it 
in the following cases:  
(a) where the decision will favourably affect the applicant and  the 
applicant has requested a different date of effect, in which ca se 
the decision shall take effect from the date requested by the 
applicant provided it is subsequent to the date on which the 
applicant receives the decision or is deemed to have received i t; 
(b) where a previous decision has been issued with a limitation  of time 
and the sole aim of the current decision is to extend its valid ity, in 
which case the decision shall take effect from the day after th e 
expiry of the period of validity of the former decision;  
(c) where the effect of the decision is conditional on the comp letion of 
certain formalities by the applicant, in which case the decisio n shall 
take effect from the day on which the applicant receives, or is  
deemed to have received, the notification from the competent 
customs authority stating that the formalities have been satisf actorily 
completed.  
Article 15  
Re-assessment of a decision  
(Article 23(4)(a) of the Code)  
1. The customs authority competent to take the decision shall r e- 
assess a decision in the following cases:  
(a) where there are changes to the relevant Union legislation a ffecting 
the decision;  
(b) where necessary as a result of the monitoring carried out;  
(c) where necessary due to information provided by the holder o f the 
decision in accordance with Article 23(2) of the Code or by oth er 
authorities.  
2. The customs authority competent to take the decision shall 
communicate the result of the re-assessment to the holder of th e 
decision.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 18  
Article 16  
Suspension of a decision  
(Article 23(4)(b) of the Code)  
1. The customs authority competent to take the decision shall 
suspend the decision instead of annulling, revoking or amending  it in 
accordance with Articles 23(3), 27 or 28 of the Code where:  
(a) that customs authority considers that there may be sufficie nt 
grounds for annulling, revoking or amending the decision, but 
does not yet have all necessary elements to decide on the 
annulment, revocation or amendment;  
(b) that customs authority considers that the conditions for th e decision 
are not fulfilled or that the holder of the decision does not c omply 
with the obligations imposed under that decision, and it is app ro­
priate to allow the holder of the decision time to take measure s to 
ensure the fulfilment of the conditions or the compliance with the 
obligations;  
(c) the holder of the decision requests such suspension because  he is 
temporarily unable to fulfil the conditions laid down for the d ecision 
or to comply with the obligations imposed under that decision.  
2. In cases referred to in points (b) and (c) of paragraph 1, t he holder 
of the decision shall notify the customs authority competent to  take the 
decision of the measures he will take to ensure the fulfilment of the 
conditions or compliance with the obligations, as well as the p eriod of 
time he needs to take those measures.  
Article 17  
Period of suspension of a decision  
(Article 23(4)(b) of the Code)  
1. In cases referred to in Article 16(1)(a) the period of suspe nsion 
determined by the competent customs authority shall correspond to the 
period of time needed by that customs authority to establish wh ether the 
conditions for an annulment, revocation or amendment are fulfil led. 
That period cannot exceed 30 days.  
▼M7 
However, where the customs authority considers that the holder of the 
decision may not fulfil the criteria set out in Article 39(a) o f the Code, 
the decision shall be suspended until it is established whether  a serious 
infringement or repeated infringements, including a serious cri minal 
offence, have been committed by any of the following persons:  
(a) the holder of the decision;  
(b) the person in charge of the company which is the holder of the 
decision concerned or exercising control over its management;  
(c) the employee in charge of customs matters in the company wh ich is 
the holder of the decision concerned.  
▼B 
2. In cases referred to in Article 16(1)(b) and (c), the period  of 
suspension determined by the customs authority competent to tak e the 
decision shall correspond to the period of time notified by the  holder of  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 19  
the decision in accordance with Article 16(2). The period of su spension 
may where appropriate be further extended at the request of the  holder 
of the decision.  
The period of suspension may be further extended by the period of time 
needed by the competent customs authority to verify that those 
measures ensure fulfilment of the conditions or compliance with  the 
obligations. That period of time shall not exceed 30 days.  
3. Where, following the suspension of a decision, the customs 
authority competent to take the decision intends to annul, revo ke or 
amend that decision in accordance with Articles 23(3), 27 or 28  of 
the Code, the period of suspension, as determined in accordance  with 
paragraphs 1 and 2 of this Article, shall be extended, where ap propriate, 
until the decision on annulment, revocation or amendment takes effect.  
Article 18  
End of the suspension  
(Article 23(4)(b) of the Code)  
1. A suspension of a decision shall end at the expiry of the pe riod of 
suspension unless before the expiry of that period any of the f ollowing 
situations occurs:  
(a) the suspension is withdrawn on the basis that, in the cases  referred 
to in Article 16(1)(a), there are no grounds for the annulment,  
revocation or amendment of the decision in accordance with 
Articles 23(3), 27 or 28 of the Code, in which case the suspens ion 
shall end on the date of withdrawal;  
(b) the suspension is withdrawn on the basis that, in cases ref erred to in 
Article 16(1)(b) and (c), the holder of the decision has taken,  to the 
satisfaction of the customs authority competent to take the dec ision, 
the necessary measures to ensure fulfilment of the conditions l aid 
down for the decision or compliance with the obligations impose d 
under that decision, in which case the suspension shall end on the 
date of withdrawal;  
(c) the suspended decision is annulled, revoked or amended, in which 
case the suspension shall end on the date of annulment, revocat ion 
or amendment.  
2. The customs authority competent to take the decision shall i nform 
the holder of the decision of the end of the suspension.  
S u b s e c t i o n 3  
D e c i s i o n s r e l a t i n g t o b i n d i n g i n f o r m a t i o n  
Article 19  
Application for a decision relating to binding information  
(Article 22(1), 3rd subparagraph and Article 6(3)(a) of the Cod e) 
1. By way of derogation from the third subparagraph of Article 22(1) 
of the Code, an application for a decision relating to binding 
information and any documents accompanying or supporting it sha ll 
be submitted either to the competent customs authority in the 
Member State in which the applicant is established, or to the 
competent customs authority in the Member State in which the 
information is to be used.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 20  
2. By submitting an application for a decision relating to bind ing 
information, the applicant shall be considered to agree to all data of 
the decision, including any photographs, images and brochures, with the 
exception of confidential information, being disclosed to the p ublic via 
the internet site of the Commission. Any public disclosure of d ata shall 
respect the right to personal data protection.  
3. Where there is no electronic system in place for the submiss ion of 
applications for a decision relating to binding origin informat ion (BOI), 
Member States may allow for those applications to be submitted using 
means other than electronic data-processing techniques.  
Article 20  
Time-limits  
(Article 22(3) of the Code)  
1. Where the Commission notifies the customs authorities that t he 
taking of BTI and BOI decisions is suspended in accordance with  
Article 34(10)(a) of the Code, the time-limit for taking the de cision 
referred to in the first subparagraph of Article 22(3) of the C ode shall 
be further extended until the Commission notifies the customs a uth­
orities that the correct and uniform tariff classification or d etermination 
of origin is ensured.  
That extended period referred to in subparagraph 1 shall not ex ceed 10 
months, but in exceptional circumstances an additional extensio n not 
exceeding 5 months may be applied.  
2. The period of time referred to in the second subparagraph of  
Article 22(3) of the Code may exceed 30 days where it is not 
possible within that period to complete an analysis which the c ustoms 
authority competent to take a decision considers necessary in o rder to 
take that decision.  
Article 21  
Notification of BOI decisions  
(Article 6(3)(a) of the Code)  
Where an application for a BOI decision has been submitted usin g 
means other than electronic data-processing techniques, the cus toms 
authorities may notify the applicant of the BOI decision using means 
other than electronic data-processing techniques.  
Article 22  
Limitation of application of rules on re-assessment and suspension  
(Article 23(4) of the Code)  
Articles 15 to 18 concerning the re-assessment and suspension o f 
decisions shall not apply to decisions relating to binding info rmation.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 21  
S e c t i o n 3  
A u t h o r i s e d e c o n o m i c o p e r a t o r  
S u b s e c t i o n 1  
B e n e f i t s r e s u l t i n g f r o m t h e s t a t u s o f a u t h o r i s e d 
e c o n o m i c o p e r a t o r  
Article 23  
Facilitations regarding pre-departure declarations  
(Article 38(2)(b) of the Code)  
1. Where an economic operator authorised for security and safet y as 
referred to in Article 38(2)(b) of the Code (AEOS) lodges on hi s own 
behalf a pre-departure declaration in the form of a customs dec laration 
or a re-export declaration, no other particulars than those sta ted in those 
declarations shall be required.  
2. Where an AEOS lodges on behalf of another person who is also  
an AEOS a pre-departure declaration in the form of a customs 
declaration or a re-export declaration, no other particulars th an those 
stated in those declarations shall be required.  
Article 24  
More favourable treatment regarding risk assessment and control  
(Article 38(6) of the Code)  
1. An authorised economic operator (AEO) shall be subject to fe wer 
physical and document-based controls than other economic operat ors. 
2. Where an AEOS has lodged an entry summary declaration or, in  
the cases referred to in Article 130 of the Code, a customs dec laration 
or a temporary storage declaration or where an AEOS has lodged a 
notification and given access to the particulars related to his  entry 
summary declaration in his computer system as referred to in 
Article 127(8) of the Code, the customs office of first entry r eferred 
to in the first subparagraph of Article 127(3) of the Code shal l, where 
the consignment has been selected for physical control, notify that 
AEOS of that fact. That notification shall take place before th e arrival 
of the goods in the customs territory of the Union.  
That notification shall be made available also to the carrier i f different 
from the AEOS referred to in the first subparagraph, provided t hat the 
carrier is an AEOS and is connected to the electronic systems r elating to 
the declarations referred to in the first subparagraph.  
That notification shall not be provided where it may jeopardise  the 
controls to be carried out or the results thereof.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 22  
3. Where an AEO lodges a temporary storage declaration or a 
customs declaration in accordance with Article 171 of the Code,  the 
customs office competent to receive that temporary storage decl aration 
or that customs declaration shall, where the consignment has be en 
selected for customs control, notify the AEO of that fact. That  notifi­
cation shall take place before the presentation of the goods to  customs.  
That notification shall not be provided where it may jeopardise  the 
controls to be carried out or the results thereof.  
4. Where consignments declared by an AEO have been selected for  
physical or document-based control, those controls shall be car ried out 
as a matter of priority.  
On request from an AEO the controls may be carried out at a pla ce 
other than the place where the goods have to be presented to cu stoms.  
5. The notifications referred to in paragraphs 2 and 3 shall no t 
concern the customs controls decided on the basis of the tempor ary 
storage declaration or the customs declaration after the presen tation of 
the goods.  
Article 25  
Exemption from favourable treatment  
(Article 38(6) of the Code)  
The more favourable treatment referred to in Article 24 shall n ot apply 
to any customs controls related to specific elevated threat lev els or 
control obligations set out in other Union legislation.  
However, customs authorities shall carry out the necessary proc essing, 
formalities and controls for consignments declared by an AEOS a s a 
matter of priority.  
S u b s e c t i o n 2  
A p p l i c a t i o n f o r t h e s t a t u s o f a u t h o r i s e d e c o n o m i c 
o p e r a t o r  
Article 26  
Conditions for the acceptance of an application for the status of 
AEO  
(Article 22(2) of the Code)  
1. In addition to the conditions for the acceptance of an appli cation 
provided for in the Article 11(1), in order to apply for the st atus of AEO 
the applicant shall submit a self-assessment questionnaire, whi ch the 
customs authorities shall make available, together with the app lication.  
2. An economic operator shall submit one single application for  the 
status of AEO covering all its permanent business establishment s in the 
customs territory of the Union.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 23  
Article 27  
Competent customs authority  
(Third subparagraph of Article 22(1) of the Code)  
Where the competent customs authority cannot be determined in 
accordance with the third subparagraph of Article 22(1) of the Code 
or Article 12 of this Regulation, the application shall be subm itted to the 
customs authorities of the Member State where the applicant has  a  
permanent business establishment and where the information abou t its 
general logistical management activities in the Union is kept o r is 
accessible as indicated in the application.  
Article 28  
Time-limit for taking decisions  
(Article 22(3) of the Code)  
1. The time-limit for taking the decision referred to in the fi rst sub­
paragraph of Article 22(3) of the Code may be extended by a per iod of 
up to 60 days.  
2. Where criminal proceedings are pending which give rise to do ubts 
whether the applicant fulfils the conditions referred to in Art icle 39(a) of 
the Code, the time-limit to take the decision shall be extended  by the 
time necessary to complete those proceedings.  
Article 29  
Date of effect of the AEO authorisation  
(Article 22(4) of the Code)  
By way of derogation from Article 22(4) of the Code, the author isation 
granting the status of AEO (‘AEO authorisation’) shall take eff ect on 
the fifth day after the decision is taken.  
Article 30  
Legal effects of suspension  
(Article 23(4)(b) of the Code)  
1. Where an AEO authorisation is suspended due to the non- 
compliance with any of the criteria referred to in Article 39 o f the 
Code, any decision taken with regard to that AEO which is based  on 
the AEO authorisation in general or on any of the specific crit eria which 
led to the suspension of the AEO authorisation, the customs aut hority 
having taken that decision shall suspend it.  
2. The suspension of a decision relating to the application of the 
customs legislation taken with regard to an AEO shall not lead to the 
automatic suspension of the AEO authorisation.  
3. Where a decision relating to a person who is both an AEOS an d 
an economic operator authorised for customs simplifications as referred 
to in Article 38(2)(a) of the Code (AEOC) is suspended in accor dance  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 24  
with Article 16(1) due to non-fulfilment of the conditions laid  down in 
Article 39(d) of the Code, his AEOC authorisation shall be susp ended, 
but his AEOS authorisation shall remain valid.  
Where a decision relating to a person who is both an AEOS and a n 
AEOC is suspended in accordance with Article 16(1) due to non- 
fulfilment of the conditions laid down in Article 39(e) of the Code, 
his AEOS authorisation shall be suspended, but his AEOC authori sation 
shall remain valid.  
TITLE II  
FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES 
AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE 
APPLIED  
CHAPTER 1  
Origin of goods  
S e c t i o n 1  
N o n - p r e f e r e n t i a l o r i g i n  
Article 31  
Goods wholly obtained in a single country or territory  
(Article 60(1) of the Code)  
The following goods shall be considered as wholly obtained in a  single 
country or territory:  
(a) mineral products extracted within that country or territory ; 
(b) vegetable products harvested there;  
(c) live animals born and raised there;  
(d) products derived from live animals raised there;  
(e) products of hunting or fishing carried on there;  
(f) products of sea fishing and other products taken by vessels  
registered in the country or territory concerned and flying the  flag 
of that country or territory from the sea outside any country’s  terri­
torial waters;  
(g) goods obtained or produced on board factory ships from the 
products referred to in point (f) originating in that country o r 
territory, provided that such factory ships are registered in t hat 
country or territory and fly its flag;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 25  
(h) products taken from the seabed or subsoil beneath the seabe d 
outside the territorial waters provided that that country or te rritory 
has exclusive rights to exploit that seabed or subsoil;  
(i) waste and scrap products derived from manufacturing operati ons 
and used articles, if they were collected there and are fit onl y for 
recovery of raw materials;  
(j) goods produced there exclusively from products specified in  points 
(a) to (i).  
Article 32  
Goods the production of which involves more than one country or 
territory  
(Article 60(2) of the Code)  
Goods listed in Annex 22-01 shall be considered to have undergo ne 
their last substantial processing or working, resulting in the manufacture 
of a new product or representing an important stage of manufact ure, in 
the country or territory in which the rules set out in that Ann ex are 
fulfilled or which is identified by those rules.  
Article 33  
Processing or working operations which are not economically 
justified  
(Article 60(2) of the Code)  
Any processing or working operation carried out in another coun try or 
territory shall be deemed not to be economically justified if i t is estab­
lished on the basis of the available facts that the purpose of that 
operation was to avoid the application of the measures referred  to in 
Article 59 of the Code.  
For goods covered by Annex 22-01, the Chapter residual rules fo r those 
goods shall apply.  
For goods not covered by Annex 22-01,where the last working or 
processing is deemed not to be economically justified, the good s shall 
be considered to have undergone their last substantial, economi cally 
justified processing or working, resulting in the manufacture o f a new 
product or representing an important stage of manufacture, in t he 
country or territory where the major portion of the materials o riginated, 
as determined on the basis of the value of the materials.  
Article 34  
Minimal operations  
(Article 60(2) of the Code)  
The following shall not be considered as substantial, economica lly 
justified processing or working for the purposes of conferring origin:  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 26  
(a) operations to ensure the preservation of products in good c ondition 
during transport and storage (ventilation, spreading out, dryin g, 
removal of damaged parts and similar operations) or operations 
facilitating shipment or transport;  
(b) simple operations consisting of the removal of dust, siftin g or 
screening, sorting, classifying, matching, washing, cutting up;  
(c) changes of packing and the breaking-up and assembly of cons ign­
ments, the simple placing in bottles, cans, flasks, bags, cases , boxes, 
fixing on cards or boards, and all other simple packaging oper­
ations;  
(d) putting up of goods in sets or ensembles or putting up for sale; 
(e) affixing of marks, labels or other similar distinguishing s igns on 
products or their packaging;  
(f) simple assembly of parts of products to constitute a comple te 
product;  
(g) disassembly or change of use;  
(h) a combination of two or more operations specified in points  (a) to (g).  
Article 35  
Accessories, spare parts or tools  
(Article 60 of the Code)  
1. Accessories, spare parts or tools which are delivered with a ny of 
the goods listed in Sections XVI, XVII and XVIII of the Combine d 
Nomenclature and which form part of its standard equipment shal l be 
deemed to have the same origin as those goods.  
2. Essential spare parts for use with any of the goods listed i n 
Sections XVI, XVII and XVIII of the Combined Nomenclature 
previously released for free circulation in the Union shall be deemed 
to have the same origin as those goods if the incorporation of the 
essential spare parts at the production stage would not have ch anged 
their origin.  
3. For the purposes of this article, essential spare parts shal l mean 
parts which are:  
(a) components without which the proper operation of a piece of  
equipment, machine, apparatus or vehicle which have been put 
into free circulation or previously exported cannot be ensured;  and 
(b) characteristic of those goods; and  
(c) intended for their normal maintenance and to replace parts of the 
same kind which are damaged or have become unserviceable.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 27  
Article 36  
Neutral elements and packing  
(Article 60 of the Code)  
1. In order to determine whether goods originate in a country o r 
territory, the origin of the following elements shall not be ta ken into 
account:  
(a) energy and fuel;  
(b) plant and equipment;  
(c) machines and tools;  
(d) materials which neither enter into the final composition of  the goods 
nor are intended to do so.  
2. Where, under general rule 5 for the interpretation of the co mbined 
nomenclature set out in Annex I to Council Regulation (EEC) No 
2658/87 (  1 ), packing materials and packing containers are considered 
as part of the product for classification purposes, they shall be 
disregarded for the purpose of determining origin, except where  the 
rule in Annex 22-01 for the goods concerned is based on an adde d 
value percentage.  
S e c t i o n 2  
P r e f e r e n t i a l o r i g i n  
Article 37  
Definitions  
For the purposes of this Section, the following definitions sha ll apply:  
(1) 'beneficiary country' means a beneficiary country of the ge ner­
alised system of preferences (GSP) listed in Annex II to Regu­
lation (EC) No 978/2012 of the European Parliament and of the 
Council (  2 ); 
(2) 'manufacture' means any kind of working or processing inclu ding 
assembly;  
(3) 'material' means any ingredient, raw material, component or  part, 
etc., used in the manufacture of the product;  
(4) 'product' means the product being manufactured, even if it is 
intended for later use in another manufacturing operation;  
(5) 'goods' means both materials and products;  ▼B 
( 1 ) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the ta riff and 
statistical nomenclature and on the Common Customs Tariff (OJ L  256, 
7.9.1987, p. 1). 
( 2 ) Regulation (EC) No 978/2012 of the European Parliament and of  the Council 
of 25 October 2012 applying a scheme of generalised tariff pref erences and 
repealing Council Regulation (EC) No 732/2008 (OJ L 303, 31.10. 2012, 
p. 1).
 02015R2446 — EN — 01.01.2021 — 005.001 — 28  
(6) 'bilateral cumulation' means a system that allows products which 
originate in the Union, to be considered as materials originati ng in 
a beneficiary country when they are further processed or incor­
porated into a product in that beneficiary country;  
(7) 'cumulation with Norway, Switzerland or Turkey' means a sys tem 
that allows products which originate in Norway, Switzerland or 
Turkey to be considered as originating materials in a beneficia ry 
country when they are further processed or incorporated into a 
product in that beneficiary country and imported into the Union ; 
▼M7 
(8) 'regional cumulation' means a system whereby products which  
according to this Section originate in a country which is a 
member of a regional group are considered as materials originat ing 
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;  
▼B 
(9) 'extended cumulation' means a system, conditional upon the 
granting by the Commission, on a request lodged by a beneficiar y 
country and whereby certain materials, originating in a country  
with which the 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 incor­
porated in a product manufactured in that country;  
(10) '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;  
(11) 'regional group' means a group of countries between which 
regional cumulation applies;  
(12) 'customs value' means the value as determined in accordanc e with 
the 1994 Agreement on Implementation of Article VII of the 
General Agreement on Tariffs and Trade (WTO Agreement on 
Customs Valuation);  
(13) 'value of materials' means the customs value at the time o f import­
ation of the non-originating materials used, or, if this is not  known 
and cannot be ascertained, the first ascertainable price paid f or the 
materials in the country of production; where the value of the 
originating materials used needs to be established, this point 
should be applied  mutatis mutandis ; 
(14) 'ex-works price' means the price paid for the product ex-w orks 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, repa id 
when the product obtained is exported.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 29  
Where the actual price paid does not reflect all costs related to the 
manufacturing of the product which are actually incurred in the  
country of production, the ex-works price means the sum of all 
those costs, minus any internal taxes which are, or may be, rep aid 
when the product obtained is exported;  
Where the last working or processing has been subcontracted to a 
manufacturer, the term ‘manufacturer’ referred to in the first sub- 
paragraph may refer to the enterprise that has employed the 
subcontractor.  
(15) '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 produ ct. 
It may be expressed as a percentage of the ex-works price of th e 
product or as a percentage of the net weight of these materials  
used falling under a specified group of chapters, chapter, head ing 
or sub-heading;  
(16) 'net weight' means the weight of the goods themselves with out 
packing materials and packing containers of any kind;  
(17) 'chapters', 'headings' and ‘sub-headings’ mean the chapter s, the 
headings and sub-headings (four- or six-digit codes) used in th e 
nomenclature which makes up the Harmonized System with the 
changes pursuant to the recommendation of 26 June 2004 of the 
Customs Cooperation Council;  
(18) 'classified' refers to the classification of a product or material under 
a particular heading or sub-heading of the Harmonized System;  
(19) 'consignment' means products which are either:  
(a) sent simultaneously from one exporter to one consignee; or  
(b) 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  
(20) 'exporter' means a person exporting the goods to the Union  or to a 
beneficiary country who is able to prove the origin of the good s, 
whether or not he is the manufacturer and whether or not he 
himself carries out the export formalities;  
(21) ‘registered exporter’ means:  
(a) an exporter who is established in a beneficiary country and  is 
registered with the competent authorities of that beneficiary 
country for the purpose of exporting products under the 
scheme, be it to the Union or another beneficiary country 
with which regional cumulation is possible; or  
▼M3 
(b) an exporter who is established in a Member State and is 
registered with the customs authorities of that Member State 
for the purpose of exporting products originating in the Union 
to a country or territory with which the Union has a prefer­
ential trade arrangement; or  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 30  
(c) a re-consignor of goods who is established in a Member Stat e 
and is registered with the customs authorities of that Member 
State for the purpose of making out replacement statements on 
origin in order to re-consign originating products elsewhere 
within the customs territory of the Union or, where applicable,  
to Norway or Switzerland (‘a registered re-consignor’);  
▼B 
(22) 'statement on origin' means a statement made out by the ex porter 
or the re-consignor of the goods indicating that the products 
covered by it comply with the rules of origin of the scheme.  
S u b s e c t i o n 1  
I s s u e o r m a k i n g o u t o f p r o o f s o f o r i g i n  
Article 38  
Means for applying for and the issuing of Information Certificates 
INF 4  
(Article 6(3)(a) of the Code)  
1. Application for the Information Certificate INF 4 may be mad e by 
means other than electronic data-processing techniques and shal l comply 
with the data requirements listed in Annex 22-02.  
2. The Information Certificate INF 4 shall comply with the data  
requirements listed in Annex 22-02.  
Article 39  
Means for applying for and the issuing of approved exporter 
authorisations  
(Article 6(3)(a) of the Code)  
Application for the status of approved exporter for the purpose  of 
making out proofs of preferential origin may be submitted and 
approved exporter authorisation may be issued by means other th an 
electronic data-processing techniques .  
▼M3 
Article 40  
Means for applying to become a registered exporter and for 
exchanging information with registered exporters  
(Article 6(3)(a) of the Code)  
Means other than electronic data-processing techniques may be u sed for 
all communications and exchanges of information in relation to appli­
cations and decisions concerning the status of a registered exp orter and 
in relation to any subsequent applications and acts relating to  the 
management of those decisions.  ▼M3
 02015R2446 — EN — 01.01.2021 — 005.001 — 31  
S u b s e c t i o n 2  
D e f i n i t i o n o f t h e c o n c e p t o f o r i g i n a t i n g p r o d u c t s 
a p p l i c a b l e w i t h i n t h e f r a m e w o r k o f t h e G S P o f t h e 
u n i o n  
Article 41  
General principles  
(Article 64(3) of the Code)  
The following products shall be considered as originating in a benefici­
ary country:  
(a) products wholly obtained in that country within the meaning  of 
Article 44;  
(b) products obtained in that country incorporating materials w hich 
have not been wholly obtained there, provided that such materia ls 
have undergone sufficient working or processing within the 
meaning of Article 45.  
Article 42  
Principle of territoriality  
(Article 64(3) of the Code)  
1. The conditions set out in this Subsection for acquiring orig inating 
status shall be fulfilled in the beneficiary country concerned.  
2. The term 'beneficiary country' shall cover and cannot exceed  the 
limits of the territorial sea of that country within the meanin g of the 
United Nations Convention on the Law of the Sea (Montego Bay 
Convention, 10 December 1982).  
3. If originating products exported from the beneficiary countr y to 
another country are returned, they shall be considered as non-o riginating 
unless it can be demonstrated to the satisfaction of the compet ent auth­
orities that the following conditions are fulfilled:  
(a) the products returned are the same as those which were expo rted, 
and 
(b) they have not undergone any operations beyond that necessar y to 
preserve them in good condition while in that country or while 
being exported.  
Article 43  
Non-manipulation  
(Article 64(3) of the Code)  
1. The products declared for release for free circulation in th e Union 
shall be the same products as exported from the beneficiary cou ntry in 
which they are considered to originate. They shall not have bee n altered, 
transformed in any way or subjected to operations other than op erations 
to preserve them in good condition or the adding or affixing of  marks,  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 32  
labels, seals or any other documentation to ensure compliance w ith 
specific domestic requirements applicable in the Union, prior t o being 
declared for release for free circulation.  
2. The products imported into a beneficiary country for the pur pose 
of cumulation under Articles 53, 54, 55 or 56 shall be the same  
products as exported from the country in which they are conside red 
to originate. They shall not have been altered, transformed in any 
way or subjected to operations other than operations to preserv e them 
in good condition, prior to being declared for the relevant cus toms 
procedure in the country of imports.  
3. Storage of products may take place provided they remain unde r 
customs supervision in the country or countries of transit.  
4. The splitting of consignments may take place where carried o ut by 
the exporter or under his responsibility, provided that the goo ds 
concerned remain under customs supervision in the country or 
countries of transit.  
5. Paragraphs 1 to 4 shall be considered to be complied with un less 
the customs authorities have reason to believe the contrary; in  such 
cases, the customs authorities may request the declarant to pro vide 
evidence of compliance, which may be given by any means, 
including contractual transport documents such as bills of ladi ng or 
factual or concrete evidence based on marking or numbering of 
packages or any evidence related to the goods themselves.  
Article 44  
Wholly obtained products  
(Article 64(3) of the Code)  
1. The following shall be considered as wholly obtained in a be n­
eficiary country:  
(a) mineral products extracted from its soil or from its seabed ; 
(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 mol luscs 
are born and raised there;  
(h) products of sea fishing and other products taken from the s ea 
outside any territorial sea by its vessels;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 33  
(i) products made on board its factory ships exclusively from t he 
products referred to in point (h);  
(j) used articles collected there that are fit only for the rec overy of raw 
materials;  
(k) waste and scrap resulting from manufacturing operations con ducted 
there;  
(l) products extracted from the seabed or below the seabed whic h 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 ea ch of the 
following requirements:  
(a) they are registered in the beneficiary country or in a Memb er 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 beneficiar y 
country or of Member States, or  
(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 ben­
eficiary country or Member States.  
3. The conditions of paragraph 2 may each be fulfilled in Membe r 
States or in different beneficiary countries insofar as all the  beneficiary 
countries involved benefit from regional cumulation in accordan ce with 
Article 55(1) and (5). In this case, the products shall be deem ed to have 
the origin of the beneficiary country under which flag the vess el or 
factory ship sails in accordance with point (b) of paragraph 2.  
The first sub-paragraph shall apply only provided that the cond itions 
laid down in Article 55(2)(a), (c) and (d) have been fulfilled.  
Article 45  
Sufficiently worked or processed products  
(Article 64(3) of the Code)  
1. Without prejudice to Articles 47 and 48, products which are not 
wholly obtained in the beneficiary country concerned within the  
meaning of Article 44 shall be considered to originate there, p rovided 
that the conditions laid down in the list in Annex 22-03 for th e goods 
concerned are fulfilled.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 34  
2. If a product which has acquired originating status in a coun try in 
accordance with paragraph 1 is further processed in that countr y and 
used as a material in the manufacture of another product, no ac count 
shall be taken of the non-originating materials which may have been 
used in its manufacture.  
Article 46  
Averages  
(Article 64(3) of the Code)  
1. The determination of whether the requirements of Article 45( 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 parag raph 1, 
an average ex-works price of the product and average value of n on- 
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 th e products 
over the preceding fiscal year as defined in the country of exp ort, or, 
where figures for a complete fiscal year are not available, a s horter 
period which should not be less than three months.  
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 follo wing the 
shorter period used as a reference. They may cease to apply suc h a 
method where during a given fiscal year, or a shorter represent ative 
period of no less than three months, they record that the fluct uations 
in costs or currency rates which justified the use of such a me thod 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 respecti vely, for 
the purpose of establishing compliance with the maximum content  of 
non-originating materials.  
Article 47  
Insufficient working or processing  
(Article 64(3) of the Code)  
1. Without prejudice to paragraph 3, the following operations s hall 
be considered as insufficient working or processing to confer t he status 
of originating products, whether or not the requirements of Art icle 45 
are satisfied:  
(a) preserving operations to ensure that the products remain in  good 
condition during transport and storage;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 35  
(b) breaking-up and assembly of packages;  
(c) washing, cleaning; removal of dust, oxide, oil, paint or ot her 
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 vegetabl es; 
(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 di stin­
guishing signs on products or their packaging;  
(m) simple mixing of products, whether or not of different kind s; 
mixing of sugar with any material;  
(n) simple addition of water or dilution or dehydration or dena turation 
of products;  
(o) simple assembly of parts of articles to constitute a comple te article 
or disassembly of products into parts;  
(p) slaughter of animals ;  
(q) a combination of two or more of the operations specified in  points 
(a) to (p).  
2. For the purposes of paragraph 1, operations shall be conside red 
simple when neither special skills nor machines, apparatus or t ools 
especially produced or installed for those operations are requi red for 
their performance.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 36  
3. All the operations carried out in a beneficiary country on a  given 
product shall be taken into account when determining whether th e 
working or processing undergone by that product is to be regard ed as 
insufficient within the meaning of paragraph 1.  
Article 48  
General tolerance  
(Article 64(3) of the Code)  
1. By way of derogation from Article 45 and subject to paragrap hs 2 
and 3 of this Article, non-originating materials which, accordi ng to the 
conditions set out in the list in Annex 22-03 are not to be use d in the 
manufacture of a given product may nevertheless be used, provid ed that 
their total value or net weight assessed for the product does n ot exceed:  
(a) 15 % of the weight of the product for products falling with in 
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 product s, 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 22-03, shall apply.  
2. Paragraph 1 shall not allow to exceed any of the percentages  for 
the maximum content of non-originating materials as specified i n the 
rules laid down in the list in Annex 22-03.  
3. Paragraphs 1 and 2 shall not apply to products wholly obtain ed in 
a beneficiary country within the meaning of Article 44. However , 
without prejudice to Articles 47 and 49(2), the tolerance provi ded for 
in those paragraphs shall nevertheless apply to the sum of all the 
materials which are used in the manufacture of a product and fo r 
which the rule laid down in the list in Annex 22-03 for that pr oduct 
requires that such materials be wholly obtained.  
Article 49  
Unit of qualification  
(Article 64(3) of the Code)  
1. The unit of qualification for the application of the provisi ons of 
this Subsection shall be the particular product which is consid ered as the 
basic unit when determining classification using the Harmonized  
System.  
2. When a consignment consists of a number of identical product s 
classified under the same heading of the Harmonized System, eac h 
individual item shall be taken into account when applying the p rovisions 
of this Subsection.  
3. Where, under General Interpretative rule 5 of the Harmonized  
System, packaging is included with the product for classificati on 
purposes, it shall be included for the purposes of determining origin.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 37  
Article 50  
Accessories, spare parts and tools  
(Article 64(3) of the Code)  
Accessories, spare parts and tools dispatched with a piece of e quipment, 
machine, apparatus or vehicle which are part of the normal equi pment 
and included in the ex-works price thereof, shall be regarded a s one 
with the piece of equipment, machine, apparatus or vehicle in q uestion.  
Article 51  
Sets 
(Article 64(3) of the Code)  
Sets, as defined in General Interpretative rule 3(b) of the Har monized 
System, shall be regarded as originating when all the component  
products are originating products.  
When a set is composed of originating and non-originating produ cts, the 
set as a whole shall however be regarded as originating, provid ed that 
the value of the non-originating products does not exceed 15 % of the 
ex-works price of the set.  
Article 52  
Neutral elements  
(Article 64(3) of the Code)  
In order to determine whether a product is an originating produ ct, no 
account shall be taken of the origin of the following which mig ht 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 inten ded to 
enter, into the final composition of the product.  
S u b s e c t i o n 3  
R u l e s o n c u m u l a t i o n a n d m a n a g e m e n t o f s t o c k s o f 
m a t e r i a l s a p p l i c a b l e w i t h i n t h e f r a m e w o r k o f t h e G S P 
o f t h e U n i o n  
Article 53  
Bilateral cumulation  
(Article 64(3) of the Code)  
Bilateral cumulation shall allow products originating in the Un ion to be 
considered as materials originating in a beneficiary country wh en incor­
porated into a product manufactured in that country, provided t hat the 
working or processing carried out there goes beyond the operati ons 
described in Article 47(1).  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 38  
Articles 41 to 52 of this Regulation and Article 108 of Impleme nting 
Regulation (EU) 2015/2447 shall apply  mutatis mutandis  to exports 
from the Union to a beneficiary country for the purposes of bil ateral 
cumulation.  
▼B 
Article 54  
Cumulation with Norway, Switzerland or Turkey  
(Article 64(3) of the Code)  
1. Cumulation with Norway, Switzerland or Turkey shall allow 
products originating in these countries to be considered as mat erials 
originating in a beneficiary country provided that the working or 
processing carried out there goes beyond the operations describ ed in 
Article 47(1).  
2. Cumulation with Norway, Switzerland or Turkey shall not appl y 
to products falling within Chapters 1 to 24 of the Harmonized S ystem.  
Article 55  
Regional cumulation  
(Article 64(3) of the Code)  
1. Regional cumulation shall apply to the following four separa te 
regional groups:  
(a) group I: Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanm ar/ 
Burma, Philippines, Thailand, Vietnam;  
(b) group II: Bolivia, Colombia, Costa Rica, Ecuador, El Salvad or, 
Guatemala, Honduras, Nicaragua, Panama, Peru, Venezuela;  
(c) group III: Bangladesh, Bhutan, India, Maldives, Nepal, Paki stan, 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 o f expor­
tation of the product to the Union, beneficiary countries for w hich 
the preferential arrangements have not been temporarily withdra wn 
in accordance with Regulation (EU) No 978/2012;  
(b) for the purpose of regional cumulation between the countrie s of a 
regional group the rules of origin laid down in Subsection 2 ap ply; 
(c) the countries of the regional group have undertaken:  
(i) to comply or ensure compliance with this subsection, and  ▼M3
 02015R2446 — EN — 01.01.2021 — 005.001 — 39  
(ii) to provide the administrative cooperation necessary to ens ure 
the correct implementation of this subsection both with regard 
to the Union and between themselves;  
(d) the undertakings referred to in point (c) have been notifie d to the 
Commission by the Secretariat of the regional group concerned o r 
another competent joint body representing all the members of th e 
group in question.  
For the purposes of point (b), where the qualifying operation l aid down 
in Part II of Annex 22-03 is not the same for all countries inv olved in 
cumulation, the origin of products exported from one country to  another 
country of the regional group for the purpose of regional cumul ation 
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.  
3. The materials listed in Annex 22-04 shall be excluded from t he 
regional cumulation provided for in paragraph 2 in the case whe re: 
(a) the tariff preference applicable in the Union is not the sa me 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 benefi t 
from if directly exported to the Union.  
▼M3 
4. Regional cumulation between beneficiary countries in the sam e 
regional group shall apply only under the condition that the wo rking 
or processing carried out in the beneficiary country where the materials 
are further processed or incorporated goes beyond the operation s 
described in Article 47(1) and, in the case of textile products , also 
beyond the operations set out in Annex 22-05.  
Where the condition laid down in the first subparagraph is not fulfilled, 
the country to be stated as country of origin on the proof of o rigin 
issued or made out for the purposes of exporting the products t o the 
Union shall be the country of the regional group where the high est share 
of the value of the materials used in the manufacture of the fi nal product 
originates.  
▼B 
5. At the request of the authorities of a Group I or Group III ben­
eficiary country, regional cumulation between countries of thos e groups 
may be granted by the Commission, provided that the Commission is 
satisfied that each of the following conditions is met:  
(a) the conditions laid down in paragraph 2(a) and (b) are met;  and  
(b) the countries to be involved in such regional cumulation ha ve 
undertaken and jointly notified to the Commission their under­
taking:  
(i) to comply or ensure compliance with this Subsection, 
Subsection 2 and all other provisions concerning the implemen­
tation of the rules of origin; and  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 40  
(ii) to provide the administrative cooperation necessary to ens ure 
the correct implementation of this Subsection and Subsection 2 
both with regard to the Union and between themselves.  
The request referred to in the first sub-paragraph shall be sup ported with 
evidence that the conditions laid down in that sub-paragraph ar e met. It 
shall be addressed to the Commission. The Commission will decid e on 
the request taking into account all the elements related to the  cumulation 
deemed relevant, including the materials to be cumulated.  
▼M3 
6. When granted, regional cumulation between beneficiary countr ies 
of Group I or Group III shall allow materials originating in a country of 
one regional group to be considered as materials originating in  a country 
of the other regional group when incorporated in a product obta ined 
there, provided that the working or processing carried out in t he latter 
beneficiary country goes beyond the operations described in 
Article 47(1) and, in the case of textile products, also beyond  the oper­
ations set out in Annex 22-05.  
Where the condition laid down in the first subparagraph is not fulfilled, 
the country to be stated as country of origin on the proof of o rigin for 
the purposes of exporting the products to the Union shall be th e country 
participating in the cumulation where the highest share of the value of 
the materials used in the manufacture of the final product orig inates.  
▼B 
7. The Commission will publish in the  Official Journal of the 
European Union  (C series) 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 ap propriate, 
the list of materials in relation to which the cumulation appli es. 
▼M3 
8. Articles 41 to 52 of this Regulation and Articles 108 to 111  of 
Implementing Regulation (EU) 2015/2447 shall apply  mutatis mutandis  
to exports from one beneficiary country to another for the purp oses of 
regional cumulation.  
▼B 
Article 56  
Extended cumulation  
(Article 64(3) of the Code)  
1. At the request of any beneficiary country’s authorities, ext ended 
cumulation between a beneficiary country and a country with whi ch the 
Union has a free-trade agreement in accordance with Article XXI V 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 Subsection, Subsection 2 and all  
other provisions concerning the implementation of the rules of 
origin, and to provide the administrative co-operation necessar y to 
ensure the correct implementation of this subsection and Subsec tion 
2 both with regard to the Union and also between themselves;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 41  
(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 contai n a list of 
the materials concerned by the cumulation and shall be supporte d 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 submit ted. 
Materials falling within Chapters 1 to 24 of the Harmonized Sys tem 
shall be excluded from extended cumulation.  
2. In cases of extended cumulation referred to in paragraph 1, the 
origin of the materials used and the documentary proof of origi n 
applicable shall be determined in accordance with the rules lai d down 
in the relevant free-trade agreement. The origin of the product s to be 
exported to the Union shall be determined in accordance with th e rules 
of origin laid down in Subsection 2.  
In order for the obtained product to acquire originating status , it shall 
not be necessary that the materials originating in a country wi th which 
the Union has a free-trade agreement and used in a beneficiary country 
in the manufacture of the product to be exported to the Union h ave 
undergone sufficient working or processing, provided that the w orking 
or processing carried out in the beneficiary country concerned goes 
beyond the operations described in Article 47(1).  
3. The Commission will publish in the  Official Journal of the 
European Union  (C series) 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 57  
Application of bilateral cumulation or cumulation with Norway, 
Switzerland or Turkey in combination with regional cumulation  
(Article 64(3) of the Code)  
Where bilateral cumulation or cumulation with Norway, Switzerla nd or 
Turkey is used in combination with regional cumulation, the pro duct 
obtained shall acquire the origin of one of the countries of th e regional 
group concerned, determined in accordance with the first and th e second 
sub-paragraphs of Article 55(4) or, where appropriate, with the  first and 
the second sub-paragraphs of Article 55(6).  
Article 58  
Accounting segregation of Union exporters’ stocks of materials  
(Article 64(3) of the Code)  
1. If originating and non-originating fungible materials are us ed in 
the working or processing of a product, the customs authorities  of the 
Member States may, at the written request of economic operators  estab­
lished in the customs territory of the Union, authorise the man agement 
of materials in the Union using the accounting segregation meth od for 
the purpose of subsequent export to a beneficiary country withi n the 
framework of bilateral cumulation, without keeping the material s on 
separate stocks.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 42  
2. The customs authorities of the Member States may make the 
granting of authorisation referred to in paragraph 1 subject to  any 
conditions they deem appropriate.  
The authorisation shall be granted only if by use of the method  referred 
to in paragraph 1 it can be ensured that, at any time, the quan tity of 
products obtained which could be considered as ‘originating in the 
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 princi ples 
applicable in the Union.  
3. The beneficiary of the method referred to in paragraph 1 sha ll 
make out or, until the application of the registered exporter s ystem, 
apply for proofs of origin for the quantity of products which m ay be 
considered as originating in the Union. At the request of the c ustoms 
authorities of the Member States, the beneficiary shall provide  a  
statement of how the quantities have been managed.  
4. The customs authorities of the Member States shall monitor t he 
use made of the authorisation referred to in paragraph 1.  
They may withdraw the authorisation in the following cases:  
(a) the holder makes improper use of the authorisation in any m anner 
whatsoever, or  
(b) the holder fails to fulfil any of the other conditions laid  down in this 
subsection, Subsection 2 and all other provisions concerning th e 
implementation of the rules of origin.  
S u b s e c t i o n 4  
D e f i n i t i o n o f t h e c o n c e p t o f o r i g i n a t i n g p r o d u c t s 
a p p l i c a b l e w i t h i n t h e f r a m e w o r k o f t h e r u l e s o f o r i g i n 
f o r t h e p u r p o s e s o f p r e f e r e n t i a l t a r i f f m e a s u r e s 
a d o p t e d u n i l a t e r a l l y b y t h e U n i o n f o r c e r t a i n 
c o u n t r i e s o r t e r r i t o r i e s  
Article 59  
General requirements  
(Article 64(3) of the Code)  
1. For the purposes of the provisions concerning preferential t ariff 
measures adopted unilaterally by the Union for certain countrie s, groups 
of countries or territories (hereinafter referred to as ‘benefi ciary country 
or territory’), with the exception of those referred to in Subs ection 2 of 
this section and the overseas countries and territories associa ted with the 
Union, the following products shall be considered as products o riginat­
ing in a beneficiary country or territory:  
(a) products wholly obtained in that beneficiary country or ter ritory 
within the meaning of Article 60;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 43  
(b) products obtained in that beneficiary country or territory,  in the 
manufacture of which products other than those referred to in 
point (a) are used, provided that those products have undergone  
sufficient working or processing within the meaning of Article 61. 
2. For the purposes of this subsection, products originating in  the 
Union, within the meaning of paragraph 3 of this Article, which  are 
subject in a beneficiary country or territory to working or pro cessing 
going beyond that described in Article 62 shall be considered a s orig­
inating in that beneficiary country or territory.  
3. Paragraph 1 shall apply  mutatis mutandis  in establishing the origin 
of the products obtained in the Union.  
Article 60  
Wholly obtained products  
(Article 64(3) of the Code)  
1. The following shall be considered as wholly obtained in a be n­
eficiary country or territory or in the Union:  
(a) mineral products extracted 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;  
(e) products from slaughtered animals born and raised there;  
(f) products obtained by hunting or fishing conducted there;  
(g) products of sea-fishing and other products taken from the s ea 
outside the territorial waters by its vessels;  
(h) products made on board its factory ships exclusively from t he 
products referred to in (g);  
(i) used articles collected there, fit only for the recovery of  raw 
materials;  
(j) waste and scrap resulting from manufacturing operations con ducted 
there;  
(k) products extracted from the seabed or below the seabed whic h is 
situated outside its territorial waters but where the beneficia ry 
country or territory or a Member State has exclusive exploitati on 
rights;  
(l) goods produced there exclusively from products specified in  (a) to (k).  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 44  
2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph  1(g) and 
(h) shall apply only to vessels and factory ships which fulfil the 
following conditions:  
(a) they are registered or recorded in the beneficiary country or territory 
or in a Member State;  
(b) they sail under the flag of a beneficiary country or territ ory or of a 
Member State;  
(c) they are owned to the extent of at least 50 % by nationals of the 
beneficiary country or territory or of Member States or by a 
company with its head office in that beneficiary country or 
territory or in one of the Member States, of which the manager 
or managers, chairman of the board of directors or of the super ­
visory board, and the majority of the members of such boards ar e 
nationals of that beneficiary country or territory or of the Me mber 
States and of which, in addition, in the case of companies, at least 
half the capital belongs to that beneficiary country or territo ry or to 
the Member States or to public bodies or nationals of that bene fici­
ary country or territory or of the Member States;  
(d) the master and officers of the vessels and factory ships ar e nationals 
of the beneficiary country or territory or of the Member States ; 
(e) at least 75 % of the crew are nationals of the beneficiary country or 
territory or of the Member States.  
3. The terms ‘beneficiary country or territory’ and ‘Union’ sha ll also 
cover the territorial waters of that beneficiary country or ter ritory 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 consider ed as 
part of the territory of the beneficiary country or territory o r of the 
Member State to which they belong, provided that they satisfy t he 
conditions set out in paragraph 2.  
Article 61  
Sufficiently worked or processed products  
(Article 64(3) of the Code)  
For the purposes of Article 59, products which are not wholly o btained 
in a beneficiary country or territory or in the Union shall be considered 
to be sufficiently worked or processed provided that the condit ions set 
out in the list in Annex 22-11 are fulfilled.  
Those conditions indicate, for all products covered by this Sub section, 
the working or processing which must be carried out on non-orig inating 
materials used in manufacturing and apply only in relation to s uch 
materials.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 45  
If a product which has acquired originating status by fulfillin g the 
conditions set out in the list is used in the manufacture of an other 
product, the conditions applicable to the product in which it i s incor­
porated do not apply to it, and no account shall be taken of th e non- 
originating materials which may have been used in its manufactu re. 
Article 62  
Insufficient working or processing  
(Article 64(3) of the Code)  
1. Without prejudice to paragraph 2, the following operations s hall 
be considered as insufficient working or processing to confer t he status 
of originating products, whether or not the requirements of Art icle 61 
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 ot her 
coverings;  
(d) ironing or pressing of textiles and textile articles;  
(e) simple painting and polishing operations;  
(f) husking, partial or total milling, polishing and glazing of  cereals 
and rice;  
(g) operations to colour or flavour sugar or form sugar lumps; partial 
or total milling of sugar;  
(h) peeling, stoning and shelling, of fruits, nuts and vegetabl es; 
(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 di stin­
guishing signs on products or their packaging;  
(m) simple mixing of products, whether or not of different kind s; 
mixing of sugar with any material;  
(n) simple addition of water or dilution or dehydration or dena turation 
of products;  
(o) simple assembly of parts of articles to constitute a comple te article 
or disassembly of products into parts;  
(p) slaughter of animals;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 46  
(q) a combination of two or more of the operations specified in  points 
(a) to (p).  
2. All the operations carried out in either a beneficiary count ry or 
territory or in the Union on a given product shall be considere d together 
when determining whether the working or processing undergone by  that 
product is to be regarded as insufficient within the meaning of  
paragraph 1.  
Article 63  
Unit of qualification  
(Article 64(3) of the Code)  
1. The unit of qualification for the application of the provisi ons of 
this Subsection shall be the particular product which is consid ered as the 
basic unit when determining classification using the nomenclatu re 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 produc ts 
classified under the same heading of the Harmonised System, 
each product must be taken individually when applying the 
provisions of this Subsection.  
2. Where, under general interpretative rule 5 of the Harmonised  
System, packaging is included with the product for classificati on 
purposes, it shall be included for the purposes of determining origin.  
Article 64  
General tolerance  
(Article 64(3) of the Code)  
1. By way of derogation from the provisions of Article 61, non-  
originating materials may be used in the manufacture of a given  
product, provided that their total value does not exceed 10 % o f the 
ex-works price of the product.  
Where, in the list, one or several percentages are given for th e 
maximum value of non-originating materials, such percentages mu st 
not be exceeded through the application of the first subparagra ph. 
2. Paragraph 1 shall not apply to products falling within Chapt ers 50 
to 63 of the Harmonised System.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 47  
Article 65  
Accessories, spare parts and tools  
(Article 64(3) of the Code)  
Accessories, spare parts and tools dispatched with a piece of e quipment, 
machine, apparatus or vehicle which are part of the normal equi pment 
and included in the price thereof or which are not separately i nvoiced, 
shall be regarded as one with the piece of equipment, machine, 
apparatus or vehicle in question.  
Article 66  
Sets 
(Article 64(3) of the Code)  
Sets, as defined in general interpretative rule 3 of the Harmon ised 
System, shall be regarded as originating when all the component  
products are originating products. Nevertheless, when a set is 
composed of originating and non-originating products, the set a s a 
whole shall be regarded as originating provided that the value of the 
non-originating products does not exceed 15 % of the ex-works p rice of 
the set.  
Article 67  
Neutral elements  
(Article 64(3) of the Code)  
In order to determine whether a product is an originating produ ct, it 
shall not be necessary to determine 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) goods which do not enter, and which are not intended to ent er, into 
the final composition of the product.  
S u b s e c t i o n 5  
T e r r i t o r i a l r e q u i r e m e n t s a p p l i c a b l e w i t h i n t h e 
f r a m e w o r k o f t h e R u l e s o f O r i g i n f o r t h e p u r p o s e s o f 
p r e f e r e n t i a l t a r i f f m e a s u r e s a d o p t e d u n i l a t e r a l l y b y 
t h e U n i o n f o r c e r t a i n c o u n t r i e s o r t e r r i t o r i e s  
Article 68  
Principle of territoriality  
(Article 64(3) of the Code)  
'The conditions set out in Subsection 4 and in this subsection for 
acquiring originating status must continue to be fulfilled at a ll times 
in the beneficiary country or territory or in the Union.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 48  
If originating products exported from the beneficiary country o r territory 
or from the Union to another country are returned, they shall b e 
considered as non-originating unless it can be demonstrated to the satis­
faction of the competent authorities that the following conditi ons are 
fulfilled:  
(a) the returned products are the same as those which were expo rted; 
(b) they have not undergone any operation beyond that necessary  to 
preserve them in good condition while in that country or while 
being exported.  
Article 69  
Direct transport  
(Article 64(3) of the Code)  
1. The following shall be considered as transported directly fr om the 
beneficiary country or territory to the Union or from the Union  to the 
beneficiary country or territory:  
(a) products transported without passing through the territory of any 
other country;  
(b) products constituting one single consignment transported th rough 
the territory of countries other than the beneficiary country o r 
territory or the Union, with, should the occasion arise, transh ipment 
or temporary warehousing in those countries, provided that the 
products remain under the supervision of the customs authoritie s 
in the country of transit or warehousing and they do not underg o 
operations other than unloading, reloading or any operation 
designed to preserve them in good condition;  
(c) products which are transported by pipeline without interrup tion 
across a territory other than that of the exporting beneficiary  
country or territory or of the Union.  
2. Evidence that the conditions set out in paragraph 1(b) are f ulfilled 
shall be supplied to the competent customs authorities by the p roduction 
of any of the following:  
(a) a single transport document covering the passage from the e xporting 
country through the country of transit;  
(b) a certificate issued by the customs authorities of the coun try of 
transit:  
(i) giving an exact description of the products;  
(ii) stating the dates of unloading and reloading of the produc ts 
and, where applicable, the names of the ships, or the other 
means of transport used, and  
(iii) certifying the conditions under which the products remain ed in 
the country of transit;  
(c) or, failing these, any substantiating documents.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 49  
Article 70  
Exhibitions  
(Article 64(3) of the Code)  
1. Originating products, sent from a beneficiary country or ter ritory 
for exhibition in another country and sold after the exhibition  for im­
portation into the Union, shall benefit on importation from the  tariff 
preferences referred to in Article 59, provided that they meet the 
requirements of Subsection 4 and this subsection entitling them  to be 
considered originating in that beneficiary country or territory  and 
provided that it is shown to the satisfaction of the competent Union 
customs authorities that:  
(a) an exporter has consigned the products from the 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 tha t 
exporter to a person in the Union;  
(c) the products have been consigned during the exhibition or i mmedi­
ately thereafter to the Union in the state in which they were s ent for 
exhibition;  
(d) the products have not, since they were consigned for exhibi tion, 
been used for any purpose other than demonstration at the 
exhibition.  
2. A movement certificate EUR.1 shall be submitted to the Union  
customs authorities in the normal manner. The name and address of the 
exhibition must be indicated thereon. Where necessary, addition al docu­
mentary evidence of the nature of the products and the conditio ns under 
which they have been exhibited may be required.  
3. Paragraph 1 shall apply to any trade, industrial, agricultur al or 
crafts exhibition, fair or similar public show or display which  is not 
organised for private purposes in shops or business premises wi th a 
view to the sale of foreign products, and during which the prod ucts 
remain under customs control.  
CHAPTER 2  
Value of goods for customs purposes  
Article 71  
Simplification  
(Article 73 of the Code)  
1. The authorisation referred to in Article 73 of the Code may be 
granted where the following conditions are met:  
(a) the application of the procedure referred to in Article 166  of the 
Code would, in the circumstances, represent disproportioned adm in­
istrative costs;  
(b) the customs value determined, will not significantly differ  from that 
determined in the absence of an authorisation.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 50  
2. The grant of the authorisation is conditional to the fulfilm ent, by 
the applicant, of the following conditions:  
(a) he complies with the criterion laid down in Article 39(a) o f the 
Code;  
(b) he maintains 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 aud it- 
based customs control. The accounting system shall maintain a 
historical record of data that provides an audit trail from the  
moment the data enters the file;  
(c) he has an administrative organisation which corresponds to the type 
and size of business and which is suitable for the management o f 
the flow of goods, and have internal controls capable of detect ing 
illegal or irregular transactions;  
TITLE III  
CUSTOMS DEBT AND GUARANTEES  
CHAPTER 1  
Incurrence of a customs debt  
S e c t i o n 1  
P r o v i s i o n s c o m m o n t o c u s t o m s d e b t s i n c u r r e d o n 
i m p o r t a n d e x p o r t  
S u b s e c t i o n 1  
R u l e s f o r c a l c u l a t i o n o f t h e a m o u n t o f i m p o r t o r e x p o r t 
d u t y  
Article 72  
Calculation of the amount of import duty on processed products 
resulting from inward processing  
(Article 86(3) of the Code)  
1. In order to determine the amount of import duty to be charge d on 
processed products in accordance with Article 86(3) of the Code , the 
quantity of the goods placed under the inward processing proced ure 
considered to be present in the processed products for which a 
customs debt is incurred shall be determined in accordance with  para­
graphs 2 to 6.  
2. The quantitative scale method laid down in paragraphs 3 and 4 
shall be applied in the following cases:  
(a) where only one kind of processed products is derived from t he 
processing operations;  
(b) where different kinds of processed products are derived fro m the 
processing operations and all constituents or components of the  
goods placed under the procedure are found in each of those 
processed products.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 51  
3. In the case referred to in paragraph 2(a), the quantity of t he goods 
placed under the inward processing procedure considered to be p resent 
in the processed products for which a customs debt is incurred shall be 
determined by applying the percentage which the processed produ cts for 
which a customs debt is incurred constitute of the total quanti ty of the 
processed products resulting from the processing operation, to the total 
quantity of the goods placed under the inward processing proced ure. 
4. In the case referred to in paragraph 2(b), the quantity of t he goods 
placed under the inward processing procedure considered to be p resent 
in the processed products for which a customs debt is incurred shall be 
determined by applying, to the total quantity of the goods plac ed under 
the inward processing procedure, a percentage calculated by mul tiplying 
the following factors:  
(a) the percentage which the processed products for which a cus toms 
debt is incurred constitute of the total quantity of the proces sed 
products of the same kind resulting from the processing operati on; 
(b) the percentage which the total quantity of the processed pr oducts of 
the same kind, irrespective of whether a customs debt is incurr ed, 
constitutes of the total quantity of all processed products res ulting 
from the processing operation.  
5. Quantities of goods placed under the procedure which are 
destroyed and lost during the processing operation, in particul ar by 
evaporation, desiccation, sublimation or leakage, shall not be taken 
into account in the application of the quantitative scale metho d. 
6. In cases other than those referred to in paragraph 2, the va lue scale 
method shall apply in accordance with the second, third and fou rth 
subparagraphs.  
The quantity of the goods placed under the inward processing pr ocedure 
considered to be present in processed products for which a cust oms debt 
is incurred shall be determined by applying, to the total quant ity of the 
goods placed under the inward processing procedure, a percentag e 
calculated by multiplying the following factors:  
(a) the percentage which the processed products for which a cus toms 
debt is incurred constitute of the total value of the processed  
products of the same kind resulting from the processing operati on; 
(b) the percentage which the total value of the processed produ cts of 
the same kind, irrespective of whether a customs debt is incurr ed, 
constitute of the total value of all processed products resulti ng from 
the processing operation.  
For the purposes of applying the value scale method, the value of the 
processed products shall be established on the basis of current  ex-works 
prices in the customs territory of the Union or, where such ex- works 
prices cannot be determined, the current selling prices in the customs 
territory of the Union for identical or similar products. Price s between 
parties which appear to be associated or to have a compensatory  
arrangement with each other may not be used for the determinati on 
of the value of the processed products unless it is determined that the 
prices are unaffected by the relationship.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 52  
Where the value of the processed products cannot be determined 
pursuant to the third subparagraph, it shall be determined by a ny 
reasonable method.  
Article 73  
Application of the provisions on end-use procedure to processed 
products resulting from inward processing  
(Article 86(3) of the Code)  
1. For the purposes of the application of Article 86(3) of the Code, 
when determining the amount of import duty corresponding to the  
customs debt on processed products resulting from the inward 
processing procedure, the goods placed under that procedure sha ll 
benefit from a duty exemption or a reduced rate of duty on acco unt 
of their specific use, which would have been applied to those g oods if 
they had been placed under the end-use procedure in accordance with 
Article 254 of the Code.  
2. Paragraph 1 shall apply where the following conditions are 
fulfilled:  
(a) an authorisation to place the goods under the end-use proce dure 
could have been issued, and  
(b) the conditions for the duty exemption or the reduced rate o f duty on 
account of specific use of those goods would have been fulfille d at 
the time of acceptance of the customs declaration for placing g oods 
under the inward processing procedure.  
Article 74  
Application of the preferential tariff treatment to goods placed 
under inward processing  
(Article 86(3) of the Code)  
For the purposes of the application of Article 86(3) of the Cod e, where, 
at the time of the acceptance of the customs declaration for pl acing 
goods under the inward processing procedure the imported goods 
fulfil the conditions to qualify for preferential tariff treatm ent within 
tariff quotas or ceilings, those goods shall be eligible for an y prefer­
ential tariff treatment provided for in respect of identical go ods at the 
time of acceptance of the declaration of release for free circu lation.  
Article 75  
Specific import duty on processed products resulting from outward 
processing or replacement products  
(Article 86(5) of the Code)  
Where a specific import duty is to be applied in relation to pr ocessed 
products resulting from the outward processing procedure or rep lace­
ment products, the amount of the import duty shall be calculate d on the 
basis of the customs value of the processed products at the tim e of 
acceptance of the customs declaration for release for free circ ulation  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 53  
minus the statistical value of the corresponding temporary expo rt goods 
at the time when they were placed under outward processing, mul tiplied 
by the amount of import duty applicable to the processed produc ts or 
replacement products, divided by the customs value of the proce ssed 
products or replacement products.  
▼M7 
Article 76  
Derogation for the calculation of the amount of import duty on 
processed products resulting from inward processing  
(Article 86(3) and 86(4) of the Code)  
1. Article 86(3) of the Code shall apply without a request from  the 
declarant where all of the following conditions are fulfilled:  
(a) the processed products resulting from the inward processing  
procedure are imported directly or indirectly by the relevant 
holder of the authorisation within a period of one year after t heir 
re-export;  
(b) the goods would, at the time of the acceptance of the custo ms 
declaration for placing the goods under the inward processing 
procedure, have been subject to an agricultural or commercial 
policy measure, a provisional or definitive anti-dumping duty, a 
countervailing duty, a safeguard measure or an additional duty 
resulting from a suspension of concessions had they been 
declared for release for free circulation;  
(c) no examination of the economic conditions was required in 
accordance with Article 166.  
2. Article 86(3) of the Code shall also apply without a request  from 
the declarant where the processed products were obtained from g oods 
placed under inward processing which would, at the time of the 
acceptance of the first customs declaration for placing the goo ds 
under the inward processing procedure, have been subject to a p rovi­
sional or definitive anti-dumping duty, a countervailing duty, a 
safeguard measure or an additional duty resulting from a suspen sion 
of concessions if they were declared for release for free circu lation 
and the case is not covered by Article 167(1) (h), (i), (m) or (p) of 
this Regulation.  
3. Paragraphs 1 and 2 shall not apply where the goods placed un der 
inward processing would not be subject anymore to a provisional  or 
definitive anti-dumping duty, a countervailing duty, a safeguar d measure 
or an additional duty resulting from a suspension of concession s at the 
time when a customs debt is incurred for the processed products . 
4. Paragraph 2 shall not apply to goods declared for inward 
processing no later than 16 July 2021 if those goods are covere d by 
an authorisation which was granted before 16 July 2020.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 54  
S u b s e c t i o n 2  
T i m e - l i m i t f o r e s t a b l i s h i n g t h e p l a c e w h e r e t h e 
c u s t o m s d e b t i s i n c u r r e d  
Article 77  
Time-limit for establishing the place where the customs debt is 
incurred under Union transit  
(Article 87(2) of the Code)  
For goods placed under the Union transit procedure, the time-li mit 
referred to in Article 87(2) of the Code shall be either of the  following:  
(a) seven months from the latest date on which the goods should  have 
been presented at the customs office of destination, unless bef ore 
the expiry of that time limit a request to transfer the recover y of the 
customs debt was sent to the authority responsible for the plac e 
where, according to the evidence obtained by the customs 
authority of the Member State of departure, the events from 
which the customs debt arises occurred, in which case that time - 
limit is extended by a maximum of one month;  
(b) one month from the expiry of the time-limit for the reply b y the 
holder of the procedure to a request for the information needed  to 
discharge the procedure, where the customs authority of the 
Member State of departure has not been notified of the arrival of 
the goods and the holder of the procedure has provided insuffic ient 
or no information.  
Article 78  
Time-limit for establishing the place where the customs debt is 
incurred under transit in accordance with the TIR Convention  
(Article 87(2) of the Code)  
For goods placed under transit in accordance with the Customs 
Convention on the international transport of goods under cover of 
TIR carnets, including any subsequent amendments (TIR Conventio n), 
the time-limit referred to in Article 87(2) of the Code shall b e seven 
months from the latest date on which the goods should have been  
presented at the customs office of destination or exit.  
Article 79  
Time-limit for establishing the place where the customs debt is 
incurred under transit in accordance with the ATA Convention 
or the Istanbul Convention  
(Article 87(2) of the Code)  
For goods placed under transit in accordance with the Customs 
Convention on the ATA Carnet for the Temporary Admission of 
Goods done at Brussels on 6 December 1961, including any subseq uent ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 55  
amendments (ATA Convention) or with the Convention on Temporary  
Admission, including any subsequent amendments (Istanbul 
Convention) the time-limit referred to in Article 87(2) of the Code 
shall be seven months from the date on which the goods should h ave 
been presented at the customs office of destination.  
Article 80  
Time-limit for establishing the place where the customs debt is 
incurred in cases other than transit  
(Article 87(2) of the Code)  
For goods placed under a special procedure other than transit o r for 
goods which are in temporary storage, the time-limit referred t o in 
Article 87(2) of the Code shall be seven months from the expiry  of 
any of the following periods:  
(a) the prescribed period for discharge of the special procedur e; 
(b) the prescribed period for ending the customs supervision of  end-use 
goods;  
(c) the prescribed period for ending the temporary storage;  
(d) the prescribed period for ending the movement of goods plac ed 
under the warehousing procedure between different places in the  
customs territory of the Union where the procedure was not 
discharged.  
CHAPTER 2  
Guarantee for a potential or existing customs debt  
S e c t i o n 1  
G e n e r a l p r o v i s i o n s  
Article 81  
Cases where no guarantee shall be required for goods placed under 
the temporary admission procedure  
(Article 89(8)(c) of the Code)  
The placing of goods under the temporary admission procedure sh all not 
be subject to the provision of a guarantee in the following cas es: 
(a) where the customs declaration may be made orally or by any other 
act as referred to in Article 141;  
(b) in the case of materials used in international traffic by a irlines, 
shipping or railway companies or providers of postal services 
provided that those materials are distinctively marked;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 56  
(c) in the case of packings imported empty, provided that they carry 
indelible non-removable markings;  
(d) where the previous holder of the authorisation for temporar y 
admission has declared the goods for the temporary admission 
procedure in accordance with Article 136 or Article 139 and 
those goods are subsequently placed under temporary admission 
for the same purpose.  
Article 82  
Guarantee in the form of an undertaking by a guarantor  
(Article 94, 22(4) and 6(3)(a) of the Code)  
1. Where the guarantee is provided in the form of an undertakin g by 
a guarantor and may be used in more than one Member State, the 
guarantor shall indicate an address for service or appoint an a gent in 
each Member State in which the guarantee may be used.  
2. The revocation of the approval of the guarantor or of the un der­
taking of the guarantor shall take effect on the 16th day follo wing the 
date on which the decision on the revocation is received or is deemed to 
have been received by the guarantor.  
3. The cancellation of the undertaking by the guarantor shall t ake 
effect on the 16th day following the date on which the cancella tion is 
notified by the guarantor to the customs office where the guara ntee was 
provided.  
4. Where a guarantee covering a single operation (individual gu ar­
antee) is provided in the form of vouchers, it may be made usin g means 
other than electronic data processing techniques.  
▼M3 
5. The common data requirements for a guarantor's undertaking t o 
provide an individual guarantee, an individual guarantee in the  form of 
vouchers or a comprehensive guarantee are set out in Annexes 32 -01, 
32-02 and 32-03 respectively.  
▼B 
Article 83  
Forms of guarantee other than a cash deposit or an undertaking 
given by a guarantor  
(Article 92(1)(c) of the Code)  
1. The forms of guarantee other than a cash deposit or an under ­
taking given by a guarantor shall be the following:  
(a) the creation of a mortgage, a charge on land, an antichresi s or other 
right deemed equivalent to a right pertaining to immovable 
property;  
(b) the cession of a claim, the pledging, with or without surre ndering 
possession, of goods, securities or claims or a savings bank bo ok or 
entry in the national debt register;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 57  
(c) the assumption of joint contractual liability for the full amount of 
the debt by a third party approved for that purpose by the cust oms 
authorities or the lodging of a bill of exchange the payment of  
which is guaranteed by such third party;  
(d) a cash deposit or means of payment deemed equivalent theret o other 
than in euro or the currency of the Member State in which the 
guarantee is required;  
(e) participation, subject to payment of a contribution, in a g eneral 
guarantee scheme administered by the customs authorities.  
2. The forms of guarantee referred to in paragraph 1 shall not be 
accepted for the placing of goods under the Union transit proce dure.  
▼M3 
3. The customs authorities shall accept the forms of guarantee 
referred to in paragraph 1 in so far as those forms of guarante e are 
accepted under national law.  
▼B 
S e c t i o n 2  
C o m p r e h e n s i v e g u a r a n t e e a n d g u a r a n t e e w a i v e r  
Article 84  
Reduction of the level of the comprehensive guarantee and 
guarantee waiver  
(Article 95(2) of the Code)  
1. An authorisation to use a comprehensive guarantee with an 
amount reduced to 50 % of the reference amount shall be granted  
where the applicant demonstrates that he fulfils the following 
conditions:  
(a) the applicant maintains an accounting system which is consi stent with 
the generally accepted accounting principles applied in the Mem ber 
State where the accounts are held, allows audit-based customs c ontrol 
and maintains a historical record of data that provides an audi t trail 
from the moment the data enters the file;  
(b) the applicant has an administrative organisation which corr esponds 
to the type and size of business and which is suitable for the 
management of the flow of goods, and has internal controls 
capable of preventing, detecting and correcting errors and of 
preventing and detecting illegal or irregular transactions;  
(c) the applicant is not subject to bankruptcy proceedings;  
(d) during the last three years preceding the submission of the  appli­
cation, the applicant has fulfilled his financial obligations r egarding 
payments of customs duties and all other duties, taxes or charg es 
which are collected on or in connection with the import or expo rt of 
goods;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 58  
(e) the applicant demonstrates on the basis of the records and 
information available for the last three years preceding the 
submission of the application that he has sufficient financial 
standing to meet his obligations and fulfil his commitments 
having regard to the type and volume of the business activity, 
including having no negative net assets, unless where they can be 
covered.  
▼M4 __________  
▼B 
2. An authorisation to use a comprehensive guarantee with an 
amount reduced to 30 % of the reference amount shall be granted  
where the applicant demonstrates that he fulfils the following 
conditions:  
(a) the applicant maintains an accounting system which is consi stent 
with the generally accepted accounting principles applied in th e 
Member State where the accounts are held, allows audit-based 
customs control and maintains a historical record of data that 
provides an audit trail from the moment the data enters the fil e; 
(b) the applicant has an administrative organisation which corr esponds 
to the type and size of business and which is suitable for the 
management of the flow of goods, and has internal controls 
capable of preventing, detecting and correcting errors and of 
preventing and detecting illegal or irregular transactions;  
(c) the applicant ensures that relevant employees are instructe d to 
inform the customs authorities whenever compliance difficulties  
are discovered and establishes procedures for informing the 
customs authorities of such difficulties;  
(d) the applicant is not subject to bankruptcy proceedings;  
(e) during the last three years preceding the submission of the  appli­
cation, the applicant has fulfilled his financial obligations r egarding 
payments of customs duties and all other duties, taxes or charg es 
which are collected on or in connection with the import or expo rt of 
goods;  
(f) the applicant demonstrates on the basis of the records and 
information available for the last three years preceding the 
submission of the application that he has sufficient financial 
standing to meet his obligations and fulfil his commitments 
having regard to the type and volume of the business activity, 
including having no negative net assets, unless where they can be 
covered.  
▼M4 __________  
▼B 
3. A guarantee waiver shall be granted where the applicant demo n­
strates that he fulfils the following requirements:  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 59  
(a) the applicant maintains an accounting system which is consi stent 
with the generally accepted accounting principles applied in th e 
Member State where the accounts are held, allows audit-based 
customs control and maintains a historical record of data that 
provides an audit trail from the moment the data enters the fil e; 
(b) the applicant allows the customs authority physical access to its 
accounting systems and, where applicable, to its commercial and  
transport records;  
(c) the applicant has a logistical system which identifies good s as 
Union or non-Union goods and indicates, where appropriate, thei r 
location;  
(d) the applicant has an administrative organisation which corr esponds 
to the type and size of business and which is suitable for the 
management of the flow of goods, and has internal controls 
capable of preventing, detecting and correcting errors and of 
preventing and detecting illegal or irregular transactions;  
(e) where applicable, the applicant has satisfactory procedures  in place 
for the handling of licences and authorisations granted in 
accordance with commercial policy measures or relating to trade  
in agricultural products;  
(f) the applicant has satisfactory procedures in place for the archiving 
of its records and information and for protection against the l oss of 
information;  
(g) the applicant ensures that relevant employees are instructe d to 
inform the customs authorities whenever compliance difficulties  
are discovered and establishes procedures for informing the 
customs authorities of such difficulties;  
(h) the applicant has appropriate security measures in place to  protect 
the applicant's computer system from unauthorised intrusion and  to 
secure the applicant's documentation;  
(i) the applicant is not subject to bankruptcy proceedings;  
(j) during the last three years preceding the submission of the  appli­
cation, the applicant has fulfilled his financial obligations r egarding 
payments of customs duties and all other duties, taxes or charg es 
which are collected on or in connection with the import or expo rt of 
goods;  
(k) the applicant demonstrates on the basis of the records and 
information available for the last three years preceding the 
submission of the application that he has sufficient financial  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 60  
standing to meet his obligations and fulfil his commitments hav ing 
regard to the type and volume of the business activity, includi ng 
having no negative net assets, unless where they can be covered . 
▼M4 __________  
3a. When verifying if the applicant has sufficient financial st anding 
for the purpose of granting of an authorisation to use a compre hensive 
guarantee with a reduced amount or a guarantee waiver as requir ed by 
paragraphs 1(e), 2(f) and 3(k), the customs authorities shall t ake into 
account the ability of the applicant to fulfil his obligations of paying his 
customs debts and other charges which may be incurred, not cove red by 
that guarantee.  
If justified, the customs authorities may take into account the  risk of 
incurrence of those customs debts and of other charges having r egard to 
the type and volume of the customs related business activities of the 
applicant and to the type of goods for which the guarantee is r equired.  
3b. When the condition on sufficient financial standing has alr eady 
been assessed as a modality for the application of the criterio n referred 
to in Article 39(c) of the Code, the customs authorities shall verify only 
if the financial standing of the applicant justifies the granti ng of an 
authorisation to use a comprehensive guarantee with a reduced 
amount or a guarantee waiver.  
4. Where the applicant has been established for less than three  years, 
the fulfilment of the conditions laid down in points (d) and (e ) of 
paragraph 1, in points (e) and (f) of paragraph 2 and in points  (j) and 
(k) of paragraph 3 shall be checked on the basis of available r ecords and 
information.  
▼B 
S e c t i o n 3  
P r o v i s i o n s f o r t h e U n i o n t r a n s i t p r o c e d u r e a n d 
t h e p r o c e d u r e u n d e r t h e I s t a n b u l a n d t h e A T A 
C o n v e n t i o n  
Article 85  
Release of the guarantor's obligations under the Union transit 
procedure  
(Articles 6(2), 6(3)(a) and 98 of the Code)  
1. Where the Union transit procedure has not been discharged, t he 
customs authorities of the Member State of departure shall, wit hin nine 
months from the prescribed time limit for presentation of the g oods at 
the customs office of destination, notify the guarantor that th e procedure 
has not been discharged.  
2. Where the Union transit procedure has not been discharged, t he 
customs authorities, determined in accordance with Article 87 o f the 
Code, shall, within three years from the date of acceptance of the transit  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 61  
declaration, notify the guarantor that he is or might be requir ed to pay 
the debt for which he is liable in respect of the Union transit  operation 
in question.  
3. The guarantor shall be released from his obligations if eith er of the 
notifications provided for in paragraphs 1 and 2 have not been issued to 
him before the expiry of the time limit.  
4. Where either of the notifications has been issued, the guara ntor 
shall be informed of the recovery of the debt or the discharge of the 
procedure.  
5. The common data requirements for the notification as referre d to 
in paragraph 1 are set out in Annex 32-04.  
The common data requirements for the notification as referred t o in 
paragraph 2 are set out in Annex 32-05.  
6. In accordance with Article 6(3)(a) of the Code, the notifica tion as 
referred to in paragraphs 1 and 2 may be sent by means other th an 
electronic data-processing techniques.  
Article 86  
Claim for payment against a guaranteeing association for goods 
covered by ATA carnet and notification of the non-discharge of 
CPD carnets to a guaranteeing association under the procedure of 
the ATA Convention or Istanbul Convention  
(Articles 6(2), 6(3)(a) and 98 of the Code)  
1. In case of non-compliance with one of the obligations under ATA 
carnet or CPD carnet customs authorities shall regularise the t emporary 
admission papers (claim for payment against a guaranteeing asso ciation 
or notification of the non-discharge, respectively) in accordan ce with 
Articles 9, 10 and 11 of Annex A to the Istanbul Convention or where 
applicable, in accordance with Articles 7, 8 and 9 of the ATA 
Convention.  
2. The amount of import duty and taxes arising from the claim f or 
payment against a guaranteeing association shall be calculated by means 
of a model taxation form.  
3. The common data requirements for the claim for payment again st 
a guaranteeing association referred to in paragraph 1 are set o ut in 
Annex 33-01.  
4. The common data requirements for the notification of the non - 
discharge of CPD carnets referred to in paragraph 1 are set out  in 
Annex 33-02.  
5. In accordance with Article 6(3)(a) of the Code, the claim fo r 
payment against a guaranteeing association and the notification  of the 
non-discharge of CPD carnets may be sent to the relevant guaran teeing 
association by means other than by electronic data-processing t ech­
niques.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 62  
CHAPTER 3  
Recovery and payment of duty and repayment and remission of the 
amount of import and export duty  
S e c t i o n 1  
D e t e r m i n a t i o n o f t h e a m o u n t o f i m p o r t o r e x p o r t 
d u t y , n o t i f i c a t i o n o f t h e c u s t o m s d e b t a n d e n t r y 
i n t h e a c c o u n t s  
S u b s e c t i o n 1  
N o t i f i c a t i o n o f t h e c u s t o m s d e b t a n d c l a i m f o r p a y m e n t 
f r o m g u a r a n t e e i n g a s s o c i a t i o n  
Articles 87  
Means of notification of the customs debt  
(Article 6(3)(a) of the Code)  
The notification of the customs debt in accordance with Article  102 of 
the Code may be made by means other than by electronic data- 
processing techniques.  
Article 88  
Exemption from notification of the customs debt  
(Article 102(1)(d) of the Code)  
1. The customs authorities may refrain from notifying a customs  debt 
incurred through non-compliance under Article 79 or 82 of the C ode 
where the amount of import or export duty concerned is less tha n EUR 10.  
2. Where the customs debt was initially notified with an amount  of 
import or export duty which was less than the amount of import or 
export duty payable, the customs authorities may refrain from n otifying 
the customs debt for the difference between those amounts provi ded that 
it is less than EUR 10.  
3. The limitation of EUR 10 referred to in paragraphs 1 and 2 s hall 
apply to each recovery action.  
S e c t i o n 2  
P a y m e n t o f t h e a m o u n t o f i m p o r t o r e x p o r t d u t y  
Article 89  
Suspension of the time-limit for payment in case of application for 
remission  
(Article 108(3)(a) of the Code)  
1. The customs authorities shall suspend the time-limit for pay ment 
of the amount of import or export duty corresponding to a custo ms debt 
until they have taken a decision on the application for remissi on, 
provided that the conditions are fulfilled:  
(a) where an application for remission pursuant to Article 118,  119 or 
120 of the Code has been presented, the conditions laid down in  the 
relevant Article are likely to be met;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 63  
(b) where an application for remission pursuant to Article 117 of the 
Code has been presented, the conditions laid down in Article 11 7 
and Article 45(2) of the Code are likely to be met.  
2. Where the goods subject to an application for remission are no 
longer under customs supervision at the time of the application , a 
guarantee shall be provided.  
3. By way of derogation from paragraph 2, the customs authoriti es 
shall not require a guarantee if it is established that providi ng a 
guarantee would be likely to cause the debtor serious economic or 
social difficulties.  
Article 90  
Suspension of the time-limit for payment in the case of goods that 
are to be confiscated, destroyed or abandoned to the State  
(Article 108(3)(b) of the Code)  
The customs authorities shall suspend the time-limit for paymen t of the 
amount of import or export duty corresponding to a customs debt  where 
the goods are still under customs supervision and they are to b e confis­
cated, destroyed or abandoned to the State and the customs auth orities 
consider that the conditions for confiscation, destruction or a ban­
donment are likely to be met, until the final decision on their  confis­
cation, destruction or abandonment is taken.  
Article 91  
Suspension of the time-limit for payment in the case of customs 
debts incurred through non-compliance  
(Article 108(3)(c) of the Code)  
1. The customs authorities shall suspend the time-limit for pay ment, 
by the person referred to in Article 79(3)(a) of the Code, of t he amount 
of import or export duty corresponding to a customs debt where a 
customs debt has been incurred through non-compliance as referr ed to 
in Article 79 of the Code, provided that the following conditio ns are 
fulfilled:  
(a) at least one other debtor has been identified in accordance  with 
Article 79(3)(b) or (c) of the Code;  
(b) the amount of import or export duty concerned has been noti fied to 
the debtor referred to in point (a) in accordance with Article 102 of 
the Code;  
(c) the person referred to in Article 79(3)(a) of the Code is n ot 
considered a debtor in accordance with Article 79(3)(b) or (c) of 
the Code and no deception or obvious negligence may be attribut ed 
to that person;  
2. The suspension shall be conditional on the person for whose 
benefit it is granted issuing a guarantee for the amount of the  import 
or export duty at stake, except in either of the following situ ations:  
(a) a guarantee covering the whole amount of import or export d uty at 
stake already exists and the guarantor has not been released fr om 
his obligations;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 64  
(b) it is established, on the basis of a documented assessment,  that the 
requirement of a guarantee would be likely to cause the debtor 
serious economic or social difficulties.  
3. The duration of the suspension shall be limited to one year.  
However, this period may be extended by the customs authorities  for 
justified reasons.  
S e c t i o n 3  
R e p a y m e n t a n d r e m i s s i o n  
S u b s e c t i o n 1  
G e n e r a l p r o v i s i o n s a n d p r o c e d u r e  
Article 92  
Application for repayment or remission  
(Articles 6(3)(a), 22(1) and 103 of the Code)  
1. By way of derogation from the third subparagraph of Article 22(1) 
of the Code, the application for repayment or remission of impo rt or 
export duties referred to in Article 116 of the Code shall be s ubmitted 
to the competent customs authority of the Member State where th e 
customs debt was notified.  
2. The application referred to in paragraph 1 may be made by me ans 
other than electronic data-processing techniques, in accordance  with the 
provisions in the Member State concerned.  
Article 93  
Supplementary information where goods are situated in another 
Member State  
(Articles 6(2) and 6(3)(a) of the Code)  
The common data requirements for the request of supplementary 
information where goods are situated in another Member State ar e set 
out in Annex 33-06.  
The request for supplementary information referred to in the fi rst sub­
paragraph may be made by means other than electronic data-proce ssing 
techniques.  
Article 94  
Means of notification of the decision on repayment or remission  
(Article 6(3)(a) of the Code)  
The decision on repayment or remission of import or export duty  may 
be notified to the person concerned by means other than electro nic data- 
processing techniques.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 65  
Article 95  
Common data requirements related to formalities where goods are 
located in another Member State  
(Article 6(2) of the Code)  
The common data requirements for the reply to the request for 
information concerning the completion of formalities where the appli­
cation for repayment or remission relates to goods which are lo cated in 
a Member State other than that in which the customs debt was no tified 
are set out in Annex 33-07.  
Article 96  
Means for sending information on the completion of formalities 
where goods are located in another Member State  
(Article 6(3)(a) of the Code)  
The reply referred to in Article 95 may be sent by means other than 
electronic data-processing techniques.  
▼M3 
Article 97  
Extension of the time-limit for taking a decision on repayment or 
remission  
(Article 22(3) of the Code)  
1. Where the first subparagraph of Article 116(3) of the Code o r 
point (b) of the second subparagraph of Article 116(3) of the C ode 
applies, the time-limit for taking the decision on repayment or  
remission shall be suspended until such time as the Member Stat e 
concerned has received the notification of the Commission's dec ision 
or the notification by the Commission of the return of the file  for the 
reasons provided in Article 98(6) of this Regulation.  
2. Where point (b) of the second subparagraph of Article 116(3)  of 
the Code applies, the time-limit for taking the decision on rep ayment or 
remission shall be suspended until such time as the Member Stat e 
concerned has received the notification of the Commission's dec ision 
on the case involving comparable issues of fact and of law.  
3. Where the decision on repayment or remission may be affected  by 
the outcome of one of the following pending administrative proc edure 
or court proceeding, the time-limit for taking the decision on repayment 
or remission may, with the agreement of the applicant, be exten ded as 
follows:  
(a) If a case involving identical or comparable issues of fact and of law 
is pending before the Court of Justice of the European Union in  
accordance with Article 267 of the Treaty on the Functioning of  the 
European Union, the time-limit for taking the decision on 
repayment or remission may be extended for a period ending not 
later than 30 days after the date of delivery of the judgment o f the 
Court of Justice;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 66  
(b) If the decision on repayment or remission depends on the ou tcome 
of a request for subsequent verification of the proof of prefer ential 
origin made in accordance with Articles 109, 110 or 125 of Im­
plementing Regulation (EU) 2015/2447 or made in accordance with  
the preferential agreement concerned, the time-limit for taking  the 
decision on repayment or remission may be extended for the 
duration of the verification as mentioned in Articles 109, 110 or 
125 of Implementing Regulation (EU) 2015/2447 or by the prefer­
ential agreement concerned, and in any case not more than 15 
months from the date on which the request was sent; and  
(c) If the decision on repayment or remission depends on the ou tcome 
of a consultation procedure aimed to ensure, at Union level, th e 
correct and uniform tariff classification or determination of o rigin 
of the goods concerned, made in accordance with Article 23(2) o f 
Implementing Regulation (EU) 2015/2447, the time-limit for taki ng 
the decision on repayment or remission may be extended for a 
period ending not later than 30 days after the notification by the 
Commission of the withdrawal of the suspension of the taking of  
BTI and BOI decisions, as provided for in Article 23(3) of that  
Implementing Regulation.  
▼B 
S u b s e c t i o n 2  
D e c i s i o n s t o b e t a k e n b y t h e C o m m i s s i o n  
Article 98  
Transmission of the file to the Commission for a decision  
(Article 116(3) of the Code)  
1. The Member State shall notify the person concerned of their 
intention to transmit the file to the Commission before the tra nsmission 
and give to the person concerned 30 days to sign a statement ce rtifying 
that he has read the file and stating that he has nothing to ad d or listing 
all the additional information that he considers should be incl uded. 
Where the person concerned does not provide that statement with in 
those 30 days, the person concerned shall be deemed to have rea d 
the file and to have nothing to add.  
2. Where a Member State transmits a file to the Commission for 
decision in the cases referred to Article 116(3) of the Code, t he file 
shall include at least the following:  
(a) a summary of the case;  
(b) detailed information establishing that the conditions refer red to in 
Article 119 or Article 120 of the Code, are fulfilled;  
(c) the statement referred to in paragraph 1 or a statement by the 
Member State certifying that the person concerned is deemed to 
have read the file and to have nothing to add.  
3. The Commission shall acknowledge receipt of the file to the 
Member State concerned as soon as it has received it.  
4. The Commission shall make available to all Member States a c opy 
of the summary of the case referred to in paragraph 2(a) within  15 days 
from the date on which it received the file.  ▼M3
 02015R2446 — EN — 01.01.2021 — 005.001 — 67  
5. Where the information transmitted by the Member State is not  
sufficient for the Commission to take a decision, the Commissio n 
may request additional information from the Member State.  
6. The Commission shall return the file to the Member State and  the 
case shall be deemed never to have been submitted to the Commis sion 
in any of the following cases:  
(a) the file is obviously incomplete since it contains nothing that would 
justify its consideration by the Commission;  
(b) under the second subparagraph of Article 116(3) of the Code , the 
case should not have been submitted to the Commission;  
(c) the Member State has transmitted to the Commission new 
information of a nature to alter substantially the presentation  of 
the facts or the legal assessment of the case while the Commiss ion 
is still considering the file.  
Article 99  
Right for the person concerned to be heard  
(Article 116(3) of the Code)  
1. Where the Commission intends to take an unfavourable decisio n 
in the cases referred to Article 116(3) of the Code, it shall c ommunicate 
its objections to the person concerned in writing, together wit h a 
reference to all the documents and information on which it base s 
those objections. The Commission shall inform the person concer ned 
of his right to have access to the file.  
2. The Commission shall inform the Member State concerned of it s 
intention and the sending of the communication as referred to i n 
paragraph 1.  
3. The person concerned shall be given the opportunity to expre ss his 
point of view in writing to the Commission within a period of 3 0 days 
from the date on which he has received the communication referr ed to in 
paragraph 1.  
Article 100  
Time-limits  
(Article 116(3) of the Code)  
1. The Commission shall decide whether or not repayment or 
remission is justified within nine months from the date on whic h it 
has received the file referred to in Article 98(1).  
2. Where the Commission has found it necessary to request ad­
ditional information from the Member State as laid down in 
Article 98(5), the period referred to in paragraph 1 shall be e xtended 
by the same period of time as the period between the date on wh ich the 
Commission sent the request for additional information and the date on 
which it received that information. The Commission shall notify  the 
person concerned of the extension.  
3. Where the Commission conducts investigations in order to tak e a 
decision, the period referred to in paragraph 1 shall be extend ed by the 
time necessary to complete the investigations. Such an extensio n shall  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 68  
not exceed nine months. The Commission shall notify the Member State 
and the person concerned of the dates on which investigations a re 
initiated and closed.  
4. Where the Commission intends to take an unfavourable decisio n 
as referred to in Article 99(1), the period referred to in para graph 1 shall 
be extended by 30 days.  
Article 101  
Notification of the decision  
(Article 116(3) of the Code)  
1. The Commission shall notify the Member State concerned of it s 
decision as soon as possible and in any event within 30 days of  the 
expiry of the period specified in Article 100(1).  
2. The customs authority competent to take the decision shall i ssue a 
decision on the basis of the Commission’s decision notified in 
accordance with paragraph 1.  
The Member State to which the customs authority competent to ta ke the 
decision belongs shall inform the Commission accordingly by sen ding 
to it a copy of the decision concerned.  
3. Where the decision in the cases referred to Article 116(3) o f the 
Code is favourable to the person concerned, the Commission may 
specify the conditions under which the customs authorities are to 
repay or remit duty in cases involving comparable issues of fac t and 
of law.  
Article 102  
Consequences of a failure to take or notify a decision  
(Article 116(3) of the Code)  
If the Commission does not take a decision within the time-limi t 
provided for in Article 100, or does not notify a decision to t he 
Member State in question within the time-limit provided for in 
101(1), the customs authority competent to take the decision sh all 
take a decision favourable to the person concerned.  
CHAPTER 4  
Extinguishment of a customs debt  
Article 103  
Failures which have no significant effect on the correct operation of 
a customs procedure  
(Article 124(1)(h)(i) of the Code)  
The following situations shall be considered a failure with no significant 
effect on the correct operation of the customs procedure:  
(a) exceeding a time-limit by a period of time which is not lon ger than 
the extension of the time-limit that would have been granted ha d 
that extension been applied for;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 69  
(b) where a customs debt has been incurred for goods placed und er a 
special procedure or in temporary storage pursuant to 
Article 79(1)(a) or (c) of the Code and those goods were 
subsequently released for free circulation;  
(c) where the customs supervision has been subsequently restore d for 
goods which are not formally a part of a transit procedure, but  
which previously were in a temporary storage or were placed 
under a special procedure together with goods formally placed 
under that transit procedure;  
(d) in the case of goods placed under a special procedure other  than 
transit and free zones or in the case of goods which are in 
temporary storage, where an error has been committed concerning  
the information in the customs declaration discharging the proc edure 
or ending the temporary storage provided that error has no impa ct 
on the discharge of the procedure or the end of the temporary 
storage;  
(e) where a customs debt has been incurred pursuant to Article 79(1)(a) 
or (b) of the Code, provided that the person concerned informs the 
competent customs authorities about the non-compliance before 
either the customs debt has been notified or the customs author ities 
have informed that person that they intend to perform a control . 
TITLE IV  
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE 
UNION  
CHAPTER 1  
Entry summary declaration  
Article 104  
Waiver from the obligation to lodge an entry summary declaration  
(Article 127(2)(b) of the Code)  
1. The lodging of an entry summary declaration shall be waived in 
respect of the following goods:  
(a) electrical energy;  
(b) goods entering by pipeline;  
(c) items of correspondence;  
(d) household effects as defined in Article 2(1)(d) of Council Regu­
lation (EC) No 1186/2009 of 16 November 2009 setting up a 
Community system of reliefs from customs duty (  1 ), provided that 
they are not carried under a transport contract;  
(e) goods for which an oral customs declaration is permitted in  
accordance with Article 135 and Article 136(1) provided that 
they are not carried under a transport contract;  ▼B 
( 1 ) OJ L 324, 10.12.2009, p. 23.
 02015R2446 — EN — 01.01.2021 — 005.001 — 70  
(f) goods referred to in Article 138(b) to (d) and (h) or in 
Article 139(1) which are deemed to be declared in accordance 
with Article 141 provided that they are not carried under a 
transport contract;  
▼B 
(g) goods contained in travellers’ personal baggage;  
▼M7 
(h) goods moved or used in the context of military activities u nder 
cover of a NATO form 302 or an EU form 302;  
▼B 
(i) weapons and military equipment brought into the customs ter ritory 
of the Union by the authorities in charge of the military defen ce of 
a Member State, in military transport or transport operated for  the 
sole use of the military authorities;  
(j) the following goods brought into the customs territory of t he Union 
directly from offshore installations operated by a person estab lished 
in the customs territory of the Union:  
(i) goods which were incorporated in those offshore installatio ns 
for the purposes of their construction, repair, maintenance or 
conversion;  
(ii) goods which were used to fit or equip the offshore instal­
lations;  
(iii) provisions used or consumed on the offshore installations ; 
(iv) non-hazardous waste from the said offshore installations;  
(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, other consular conventions  or 
the New York Convention of 16 December 1969 on special 
missions;  
(l) the following goods on board vessels and aircraft:  
(i) goods which have been supplied for incorporation as parts o f 
or accessories in those vessels and aircraft;  
(ii) goods for the operation of the engines, machines and other  
equipment of those vessels or aircrafts;  
(iii) foodstuffs and other items to be consumed or sold on boar d; 
▼M7 
(m) goods brought into the customs territory of the Union from Ceuta 
and Melilla, Gibraltar, Heligoland, the Republic of San Marino,  the 
Vatican City State or the municipality of Livigno;  ▼M7
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(n) products of sea-fishing and other products taken from the s ea 
outside the customs territory of the Union by Union fishing ves sels; 
(o) vessels, and the goods carried thereon, entering the territ orial 
waters of a Member State with the sole purpose of taking on 
board supplies without connecting to any of the port facilities ; 
(p) goods covered by ATA or CPD carnets provided they are not 
carried under a transport contract;  
▼M7 
(q) waste from ships, under the condition that the advance wast e notifi­
cation as referred to in Article 6 of Directive (EU) 2019/883 h as 
been made in the maritime National Single Window or through 
other reporting channels acceptable to the competent authoritie s 
including customs.  
2. The lodging of an entry summary declaration shall be waived in 
respect of goods in postal consignments, as follows:  
(a) where the postal consignments are transported by air and ha ve a 
Member State as final destination, until the date set out in 
accordance with the Annex to Commission Implementing 
Decision (EU) 2019/2151 (  1 ) for the deployment of release 1 of 
the system referred to in Article 182(1) of Implementing Regula tion 
(EU) 2015/2447;  
(b) where the postal consignments are transported by air and ha ve a 
third country or territory as final destination, until the date  set out in 
accordance with the Annex to Implementing Decision (EU) 
2019/2151 for the deployment of release 2 of the system referre d 
to in Article 182(1) of Implementing Regulation (EU) 2015/2447;  
(c) where the postal consignments are transported by sea, road or rail, 
until the date set out in accordance with the Annex to Implemen ting 
Decision (EU) 2019/2151 for the deployment of release 3 of the 
system referred to in Article 182(1) of Implementing Regulation  
(EU) 2015/2447.  
__________  
4. The lodging of an entry summary declaration shall be waived in 
respect of goods in a consignment the intrinsic value of which does not 
exceed EUR 22, provided that the customs authorities accept, wi th the 
agreement of the economic operator, to carry out a risk analysi s using 
the information contained in, or provided by, the system used b y the 
economic operator, as follows:  
(a) where the goods are in express consignments that are transp orted by 
air, until the date set out in accordance with the Annex to Imp le­
menting Decision (EU) 2019/2151 for the deployment of release 1  
of the system referred to in Article 182(1) of Implementing Reg u­
lation (EU) 2015/2447;  ▼B 
( 1 ) Commission Implementing Decision (EU) 2019/2151 of 13 Decembe r 2019 
establishing the Work Programme relating to the development and  
deployment of the electronic systems provided for in the Union Customs 
Code (OJ L 325, 16.12.2019, p.168).
 02015R2446 — EN — 01.01.2021 — 005.001 — 72  
(b) where the goods are transported by air in other than postal  or 
express consignments, until the date set out in accordance with  
the Annex to Implementing Decision (EU) 2019/2151 for the 
deployment of release 2 of the system referred to in Article 18 2(1) 
of Implementing Regulation (EU) 2015/2447;  
(c) where the goods are transported by sea, inland waterways, r oad or 
rail, until the date set out in accordance with the Annex to Im ple­
menting Decision (EU) 2019/2151 for the deployment of release 3  
of the system referred to in Article 182(1) of Implementing Reg u­
lation (EU) 2015/2447.  
▼B 
Article 105  
Time-limits for lodging the entry summary declaration in case of 
transport by sea  
(Article 127(3) and (7) of the Code)  
Where the goods are brought into the customs territory of the U nion by 
sea, the entry summary declaration shall be lodged within the f ollowing 
time-limits:  
(a) for containerised cargo, other than where point (c) or poin t (d) 
applies, at the latest 24 hours before the goods are loaded ont o 
the vessel on which they are to be brought into the customs 
territory of the Union;  
(b) for bulk or break bulk cargo, other than where point (c) or  (d) 
applies, at the latest four hours before the arrival of the ves sel at 
the first port of entry into the customs territory of the Union ; 
(c) at the latest two hours before arrival of the vessel at the  first port of 
entry into the customs territory of the Union in case of goods 
coming from any of the following:  
(i) Greenland;  
(ii) the Faeroe Islands;  
(iii) Iceland;  
(iv) ports on the Baltic Sea, the North Sea, the Black Sea and the 
Mediterranean Sea;  
(v) all ports of Morocco;  
▼M8 
(vi) ports of the United Kingdom of Great Britain and Northern 
Ireland, with the exception of ports located in Northern Irelan d, 
and ports of the Channel Islands and the Isle of Man;  
▼B 
(d) for movement, other than where point (c) applies, between a  
territory outside the customs territory of the Union and the Fr ench 
overseas departments, the Azores, Madeira or the Canary Islands , 
where the duration of the voyage is less than 24 hours, at the latest 
two hours before arrival at the first port of entry into the cu stoms 
territory of the Union.  ▼M7
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Article 106  
Time limits for lodging the entry summary declaration in case of 
transport by air  
(Article 127(2)(b), (3),(6) and (7) of the Code)  
1. Where the goods are brought into the customs territory of th e 
Union by air, the full particulars of the entry summary declara tion 
shall be lodged as soon as possible and in any case within the 
following time limits:  
(a) for flights with a duration of less than four hours, at the  latest by the 
time of the actual departure of the aircraft;  
(b) for other flights, at the latest four hours before the arri val of the 
aircraft at the first airport in the customs territory of the U nion.  
2. From the date set out in accordance with the Annex to Implem en­
ting Decision (EU) 2019/2151 for the deployment of release 1 of  the 
system referred to in Article 182(1) of Implementing Regulation  (EU) 
2015/2447, postal operators and express carriers shall lodge, i n 
accordance with Article 183 of Implementing Regulation (EU) 
2015/2447, at least the minimum dataset of the entry summary 
declaration as soon as possible and at the latest before the go ods are 
loaded onto the aircraft on which they are to be brought into t he 
customs territory of the Union.  
2a. From the date set out in accordance with the Annex to Imple ­
menting Decision (EU) 2019/2151 for the deployment of release 2  of 
the system referred to in Article 182(1) of Implementing Regula tion 
(EU) 2015/2447, economic operators other than postal operators and 
express carriers shall lodge at least the minimum dataset of th e entry 
summary declaration as soon as possible and at the latest befor e the 
goods are loaded onto the aircraft on which they are to be brou ght into 
the customs territory of the Union.  
3. From the date set out in accordance with the Annex to Implem en­
ting Decision (EU) 2019/2151 for deployment of release 2 of the  system 
referred to in Article 182(1) of Implementing Regulation (EU) 
2015/2447, where only the minimum dataset of the entry summary 
declaration has been provided within the time limits referred t o in para­
graphs 2 and 2a, the other particulars shall be provided within  the time 
limits specified in paragraph 1.  
4. Until the date set out in accordance with the Annex to Imple men­
ting Decision (EU) 2019/2151 for deployment of release 2 of the  system 
referred to in Article 182(1) of Implementing Regulation (EU) 
2015/2447, the minimum dataset of the entry summary declaration  
lodged in accordance with paragraph 2 shall be considered as th e full 
entry summary declaration for goods in postal consignments havi ng a 
Member State as final destination and for goods in express 
consignments with an intrinsic value not exceeding EUR 22.  ▼M7
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Article 107  
Time-limits for lodging the entry summary declaration in case of 
transport by rail  
(Article 127(3) and (7) of the Code)  
Where the goods are brought into the customs territory of the U nion by 
rail, the entry summary declaration shall be lodged within the following 
time-limits:  
(a) where the train voyage from the last train formation statio n located 
in a third country to the customs office of first entry takes l ess than 
two hours, at the latest one hour before arrival of the goods a t the 
place for which that customs office is competent;  
(b) in all other cases, at the latest two hours before the arri val of the 
goods at the place for which the customs office of first entry is 
competent.  
Article 108  
Time-limits for lodging the entry summary declaration in case of 
transport by road  
(Article 127(3) and (7) of the Code)  
Where the goods are brought into the customs territory of the U nion by 
road, the entry summary declaration shall be lodged at the late st one 
hour before the arrival of the goods at the place for which the  customs 
office of first entry is competent.  
Article 109  
Time-limits for lodging the entry summary declaration in case of 
transport by inland waterways  
(Article 127(3) and (7) of the Code)  
Where the goods are brought into the customs territory of the U nion by 
inland waterways, the entry summary declaration shall be lodged  at the 
latest two hours before arrival of the goods at the place for w hich the 
customs office of first entry is competent.  
Article 110  
Time-limits for lodging the entry summary declaration in case of 
combined transportation  
(Article 127(3) and (7) of the Code)  
Where the goods are brought into the customs territory of the U nion on 
a means of transport which is, itself, transported on an active  means of 
transport, the time-limit for lodging the entry summary declara tion shall 
be the time-limit applicable to the active means of transport.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 75  
Article 111  
Time-limits for lodging the entry summary declaration in case of  
force majeure  
(Article 127(3) and (7) of the Code)  
The time-limits referred to in Articles 105 to 109 shall not ap ply in the 
case of  force majeure . 
Article 112  
Provision of particulars of the entry summary declaration by other 
persons in specific cases as regards transport by sea or inland 
waterways  
(Article 127(6) of the Code)  
1. Where, in the case of transport by sea or inland waterways, for the 
same goods one or more additional transport contracts covered b y one 
or more bills of lading have been concluded by one or more pers ons 
other than the carrier, and the person issuing the bill of ladi ng does not 
make the particulars required for the entry summary declaration  
available to his contractual partner who issues a bill of ladin g to him 
or to his contractual partner with whom he concluded a goods co - 
loading arrangement, the person who does not make the required 
particulars available shall provide those particulars to the cu stoms 
office of first entry in accordance with Article 127(6) of the Code.  
Where the consignee indicated in the bill of lading that has no  
underlying bills of lading does not make the particulars requir ed for 
the entry summary declaration available to the person issuing t hat bill of 
lading, he shall provide those particulars to the customs offic e of first 
entry.  
▼M7 __________  
3. Until the date set out in accordance with the Annex to Imple men­
ting Decision (EU) 2019/2151 for the deployment of release 3 of  the 
system referred to in Article 182(1) of Implementing Regulation  (EU) 
2015/2447, paragraph 1 of this Article shall not apply.  
▼B 
Article 113  
Provision of particulars of the entry summary declaration by other 
persons in specific cases as regards transport by air  
(Article 127(6) of the Code)  
1. Where, in the case of transport by air, for the same goods o ne or 
more additional transport contracts covered by one or more air waybills 
have been concluded by one or more persons other than the carri er and 
the person issuing the air waybill does not make the particular s required 
for the entry summary declaration available to his contractual partner 
who issues an air waybill to him or to his contractual partner with 
whom he concluded a goods co-loading arrangement, the person wh o 
does not make the required particulars available shall provide those 
particulars to the customs office of first entry in accordance with 
Article 127(6) of the Code.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 76  
__________  
4. Until the date set out in accordance with the Annex to Imple men­
ting Decision (EU) 2019/2151 for the deployment of release 2 of  the 
system referred to in Article 182(1) of Implementing Regulation  (EU) 
2015/2447, paragraph 1 of this Article shall not apply.  
Article 113a  
Provision of particulars of the entry summary declaration by other 
persons  
(Article 127 (6) of the Code)  
1. Each person submitting the particulars referred to in Articl e 127(5) 
of the Code shall be responsible for the particulars that he/sh e has 
submitted in accordance with Article 15(2)(a) and (b) of the Co de. 
2. From the date set out in accordance with the Annex to Implem en­
ting Decision (EU) 2019/2151 for the deployment of release 2 of  the 
system referred to in Article 182(1) in Implementing Regulation  (EU) 
2015/2447, where the postal operator does not make the particul ars 
required for the entry summary declaration of postal consignmen ts 
available to a carrier that is obliged to lodge the rest of the  particulars 
of the declaration through that system, the postal operator of destination, 
if the goods are consigned to the Union, or the postal operator  of the 
Member State of first entry, if the goods are transiting throug h the 
Union, shall provide those particulars to the customs office of  first 
entry in accordance with Article 127(6) of the Code.  
3. From the date set out in accordance with the Annex to Implem en­
ting Decision (EU) 2019/2151 for the deployment of release 2 of  the 
system referred to in Article 182(1) of Implementing Regulation  (EU) 
2015/2447, where the express carrier does not make the particul ars 
required for the entry summary declaration of express consignme nts 
transported by air available to the carrier, the express carrie r shall 
provide those particulars to the customs office of first entry in 
accordance with Article 127(6) of the Code.  
▼B 
CHAPTER 2  
Arrival of goods  
▼M3 
Article 114  
Trade with special fiscal territories  
(Article 1(3) of the Code)  
1. Member States shall apply Articles 115 to 118 of this Regula tion 
and Articles 133 to 152 of the Code to Union goods which are br ought 
from or to a special fiscal territory to or from another part o f the 
customs territory of the Union which is not a special fiscal te rritory 
and is not located within the same Member State.  ▼M7
 02015R2446 — EN — 01.01.2021 — 005.001 — 77  
2. Where Union goods are dispatched from a special fiscal terri tory 
to another part of the customs territory of the Union, which is  not a 
special fiscal territory, but which is located within the same Member 
State, they shall be presented to customs immediately upon thei r arrival 
at that other part of the customs territory of the Union. Howev er, subject 
to the approval of the customs authority of the Member State co ncerned, 
the goods may be presented at the designated customs office or at any 
other place designated or approved by that customs authority be fore 
their departure from the special fiscal territory.  
The goods shall be presented to customs by the person who bring s the 
goods to the other part of the customs territory or by the pers on in 
whose name or on whose behalf the goods are brought to that par t of 
the customs territory of the Union.  
3. Where Union goods are dispatched from a part of the customs 
territory of the Union, which is not a special fiscal territory , to a special 
fiscal territory within the same Member State, they shall be pr esented to 
customs immediately upon their arrival at the special fiscal te rritory. 
However, subject to the approval of the customs authority of th e 
Member State concerned, the goods may be presented at the desig nated 
customs office or any other place designated or approved by tha t 
customs authority before their departure from the place of disp atch.  
The goods shall be presented by the person who brings the goods  to the 
special fiscal territory or by the person in whose name or on w hose 
behalf the goods are brought to the special fiscal territory.  
4. Union goods referred to in paragraphs 2 and 3 shall only be 
subject to the customs provisions in accordance with Article 13 4 of 
this Regulation.  
Article 115  
Approval of a place for the presentation of goods to customs and 
temporary storage  
(Articles 139(1) and 147(1) of the Code)  
1. A place other than the competent customs office may be appro ved 
for the purposes of the presentation of goods where the followi ng 
conditions are fulfilled:  
(a) the requirements laid down in Article 148(2) and (3) of the  Code 
and in Article 117 of this Regulation are fulfilled;  
(b) the goods are declared for a customs procedure or are re-ex ported 
no later than 3 days after their presentation or no later than 6 days 
after their presentation in the case of an authorised consignee  as 
referred to in Article 233(4)(b) of the Code, unless the custom s 
authorities require the goods to be examined in accordance with  
Article 140(2) of the Code.  ▼M3
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Where the place is already authorised for the purpose of the op eration of 
the temporary storage facilities that approval shall not be req uired.  
2. A place other than a temporary storage facility may be appro ved 
for temporary storage of the goods where the following conditio ns are 
fulfilled:  
(a) the requirements laid down in Article 148(2) and (3) of the  Code 
and in Article 117 are fulfilled;  
(b) the goods are declared for a customs procedure or are re-ex ported 
no later than 3 days after their presentation or no later than 6 days 
after their presentation in the case of an authorised consignee  
referred to in Article 233(4)(b) of the Code, unless the custom s 
authorities require the goods to be examined in accordance with  
Article 140(2) of the Code.  
▼B 
Article 116  
Records  
(Article 148(4) of the Code)  
1. The records referred to in Article 148(4) of the Code shall contain 
the following information and particulars:  
(a) reference to the relevant temporary storage declaration for  the goods 
stored and reference to the corresponding end of temporary stor age; 
(b) the date and particulars identifying the customs documents 
concerning the goods stored and any other documents relating to  
the temporary storage of the goods;  
(c) particulars, identifying numbers, number and kind of packag es, the 
quantity and usual commercial or technical description of the g oods 
and, where relevant, the identification marks of the container 
necessary to identify the goods;  
(d) location of goods and particulars of any movement of goods;  
(e) customs status of goods;  
(f) particulars of forms of handling referred to in Article 147 (2) of the 
Code;  ▼M3
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(g) concerning the movement of goods in temporary storage betwe en 
temporary storage facilities located in different Member States , the 
particulars about the arrival of the goods at the temporary sto rage 
facilities of destination.  
Where the records are not part of the main accounts for customs  
purposes, the records shall refer to the main accounts for cust oms 
purposes.  
2. The customs authorities may waive the requirement for some o f 
the information referred to in paragraph 1 where this does not adversely 
affect the customs supervision and controls of the goods. Howev er, in 
the case of movement of goods between temporary storage facilit ies, 
this waiver shall not be applicable  
Article 117  
Retail sale  
(Article 148(1) of the Code)  
Authorisations for the operation of temporary storage facilitie s referred 
to in Article 148 of the Code shall be granted on the following  
conditions:  
(a) the temporary storage facilities are not used for the purpo se of retail 
sale; 
(b) where the goods stored present a danger or are likely to sp oil other 
goods or require special facilities for other reasons, the temp orary 
storage facilities are specially equipped to store them;  
(c) the temporary storage facilities are exclusively operated b y the 
holder of the authorisation.  
Article 118  
Other cases of movement of goods in temporary storage  
(Article 148(5)(c) of the Code)  
In accordance with Article 148(5)(c) of the Code, the customs a uth­
orities may authorise the movement of goods in temporary storag e 
between different temporary storage facilities covered by diffe rent auth­
orisations to operate temporary storage facilities provided the  holders of 
those authorisations are AEOC.  ▼B
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TITLE V  
GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER 
A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND 
DISPOSAL OF GOODS  
CHAPTER 1  
Customs status of goods  
S e c t i o n 1  
G e n e r a l p r o v i s i o n s  
Article 119  
Presumption of customs status  
(Articles 153(1) and 155(2) of the Code)  
1. The presumption of having the customs status of Union goods 
does not apply to the following goods:  
(a) goods brought into the customs territory of the Union which  are 
under customs supervision to determine their customs status;  
(b) goods in temporary storage;  
(c) goods placed under any of the special procedures with the e xception 
of the internal transit, outward processing and the end-use 
procedures;  
(d) products of sea-fishing caught by a Union fishing vessel ou tside the 
customs territory of the Union, in waters other than the territ orial 
waters of a third country which are brought into the customs 
territory of the Union as laid down in Article 129;  
(e) goods obtained from the products referred to in point (d) o n board 
that vessel or a Union factory ship, in the production of which  other 
products having the customs status of Union goods may have been  
used which are brought into the customs territory of the Union as 
laid down in Article 129;  
(f) products of sea-fishing and other products taken or caught by 
vessels flying the flag of a third country within the customs 
territory of the Union.  
2. Union goods may move, without being subject to a customs 
procedure, from one point to another within the customs territo ry of 
the Union and temporarily out of that territory without alterat ion of their 
customs status in the following cases:  
(a) where the goods are carried by air and have been loaded or trans­
hipped at a Union airport for consignment to another Union airp ort, 
provided that they are carried under cover of a single transpor t 
document issued in a Member State;  
(b) where the goods are carried by sea and have been shipped be tween 
Union ports by a regular shipping service authorised in accorda nce 
with Article 120;  ▼B
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(c) where the goods are carried by rail and have been transport ed 
through a third country which is a contracting party to the 
Convention on a common transit procedure under cover of a 
single transport document issued in a Member State and such a 
possibility is provided for in an international agreement.  
3. Union goods may move, without being subject to a customs 
procedure, from one point to another within the customs territo ry of 
the Union and temporarily out of that territory without alterat ion of their 
customs status in the following cases provided that their custo ms status 
of Union goods is proven:  
(a) goods which have been brought from one point to another wit hin 
the customs territory of the Union and temporarily leave that 
territory by sea or air;  
(b) goods which have been brought from one point to another wit hin 
the customs territory of the Union through a territory outside the 
customs territory of the Union without being transhipped, and a re 
carried under cover of a single transport document issued in a 
Member State;  
(c) goods which have been brought from one point to another wit hin 
the customs territory of the Union through a territory outside the 
customs territory of the Union and were transhipped outside the  
customs territory of the Union on a means of transport other th an 
that onto which they were initially loaded with a new transport  
document being issued, covering carriage from the territory 
outside the customs territory of the Union, provided that the n ew 
document is accompanied by a copy of the original single transp ort 
document;  
(d) motorised road vehicles registered in a Member State which have 
temporarily left and re-entered the customs territory of the Un ion; 
(e) packaging, pallets and other similar equipment, excluding 
containers, belonging to a person established in the customs 
territory of the Union which are used for the transport of good s 
that have temporarily left and re-entered the customs territory  of the 
Union;  
(f) goods in baggage carried by a passenger which are not inten ded for 
commercial use and have temporarily left and re-entered the 
customs territory of the Union.  
S e c t i o n 2  
R e g u l a r s h i p p i n g s e r v i c e f o r c u s t o m s p u r p o s e s  
Article 120  
Authorisation to establish regular shipping services  
(Article 155(2) of the Code)  
1. An authorisation may be granted by the customs authority 
competent to take the decision to a shipping company for the 
purposes of regular shipping services entitling it to move Unio n 
goods from one point to another within the customs territory of  the 
Union and temporarily out of that territory without alteration of the 
customs status of Union goods.  ▼B
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2. An authorisation shall be granted only where:  
(a) the shipping company is established in the customs territor y of the 
Union;  
(b) it fulfils the criterion laid down in Article 39(a) of the Code;  
(c) it undertakes to communicate to the customs authority compe tent to 
take the decision the information referred to in Article 121(1)  after 
the authorisation is issued; and  
(d) it undertakes not to make any calls on the routes of the re gular 
shipping service at any port in a territory outside the customs  
territory of the Union or at any free zone in a Union port, and  
not to make any transhipments of goods at sea.  
3. Shipping companies having been granted an authorisation in 
accordance with this Article shall provide the regular shipping  service 
stated therein.  
The regular shipping service shall be provided using vessels re gistered 
for that purpose in accordance with Article 121.  
Article 121  
Registration of vessels and ports  
(Articles 22(4) and 155(2) of the Code)  
1. The shipping company authorised to establish regular shippin g 
services for the purposes of Article 119(2)(b) shall register t he vessels 
it intends to use and the ports it intends to call at for the p urposes of 
that service by communicating to the customs authority competen t to 
take the decision the following information:  
(a) the names of the vessels assigned to the regular shipping s ervice;  
(b) the port where the vessel starts its operation as a regular  shipping 
service;  
(c) the ports of call.  
2. The registration referred to in paragraph 1 shall take effec t on the 
first working day following that of the registration by the cus toms 
authority competent to take the decision.  
3. The shipping company authorised to establish regular shippin g 
services for the purposes of Article 119(2)(b) shall notify any  modifi­
cation to the information referred to in points (a), (b) and (c ) of 
paragraph 1 and the date and time when that modification takes effect 
to the customs authority competent to take the decision.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 83  
Article 122  
Unforeseen circumstances during the transport by regular shipping 
services  
(Articles 153(1) and 155(2) of the Code)  
Where a vessel registered to a regular shipping service for the  purposes 
of Article 119(2)(b) as a result of unforeseen circumstances tr anships 
goods at sea, calls at or loads or unloads goods in a port outs ide the 
customs territory of the Union, in a port that is not part of t he regular 
shipping service or in a free zone of a Union port, the customs  status of 
those goods shall not be altered unless they were loaded or unl oaded at 
those locations.  
Where the customs authorities have reason for doubt whether the  goods 
fulfil those conditions, the customs status of those goods shal l be 
proven.  
▼M1 
Article 122a  
RSS information and communications system  
(Article 155(2) of the Code)  
1. Until the date of deployment of the UCC Customs Decisions 
system referred to in the Annex to Implementing Decision 
2014/255/EU, the Commission and the customs authorities of the 
Member States shall, using an electronic regular shipping servi ces 
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 appl icable, 
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.  
2. The customs authorities of the Member State to whom the appl i­
cation has been made shall notify the customs authorities of th e other 
Member States concerned by the shipping service through the ele ctronic 
regular shipping services information and communication system 
referred to in paragraph 1.  
3. If the customs authorities notified refuse the application i t shall be 
communicated through the electronic regular shipping service 
information and communication system referred to in paragraph 1 . 
4. The electronic regular shipping service information and comm uni­
cation system referred to in paragraph 1 shall be used to store  the 
authorisation and to notify the customs authorities of the Memb er 
States concerned by the shipping service that the authorisation  was 
issued.  ▼B
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5. Where an authorisation is revoked by the customs authority t o 
whom the application has been made or at the request of the shi pping 
company, that customs authority shall notify the revocation to the 
customs authorities of the Member States concerned by the shipp ing 
service using the electronic regular shipping services informat ion and 
communication system referred to in paragraph 1.  
▼B 
S e c t i o n 3  
P r o o f o f t h e c u s t o m s s t a t u s o f U n i o n g o o d s  
S u b s e c t i o n 1  
G e n e r a l p r o v i s i o n s  
Article 123  
Period of validity of a T2L, T2LF or a customs goods manifest  
(Article 22(5) of the Code)  
The proof of the customs status of Union goods in the form of a  T2L, 
T2LF or a customs goods manifest shall be valid for 90 days fro m the 
date of registration or where in accordance with Article 128 th ere is no 
obligation to register the customs goods manifest, from the dat e of its 
establishment. At the request of the person concerned, and for justified 
reasons, the customs office may set a longer period of validity  of the 
proof.  
Article 124  
Means of communication of the MRN of a T2L, T2LF or a customs 
goods manifest  
(Article 6(3)(a) of the Code)  
The MRN of a T2L, T2LF or a customs goods manifest may be 
submitted by any of the following means other than electronic d ata- 
processing techniques:  
(a) a bar code;  
(b) a status registration document;  
(c) other means as allowed by the receiving customs authority.  
▼M1 
Until the date of deployment of the UCC Proof of Union Status ( PoUS) 
system referred to in the Annex to Implementing Decision 
2014/255/EU, the first paragraph of this Article shall not appl y. ▼M1
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Article 124a  
Proof of the customs status of Union goods by means of a ‘T2L’ or 
‘T2LF’ document  
(Articles 6(2), 6(3)(a) and 153(2) of the Code)  
▼M1 
Until the deployment of the PoUS system referred to in the Anne x to 
the Implementing Decision 2014/255/EU and when a paper ‘T2L’ or  
‘T2LF’ document is used, the following applies:  
(a) The person concerned shall enter ‘T2L’ or ‘T2LF’ in the rig ht-hand 
subdivision of box 1 of the form and ‘T2Lbis’ or ‘T2LFbis’ in t he 
right-hand subdivision of box 1 of any continuation sheets used . 
(b) The customs authorities may authorise any persons to use lo ading 
lists which do not comply with all the requirements, where thos e 
persons:  
— are established in the Union;  
— regularly issue the proof of the customs status of Union good s, 
or whose customs authorities know that they can meet the legal 
obligations for the use of those proofs;  
— have not committed any serious or repeated offences against 
customs or tax legislation.  
(c) The authorisations referred to in point (b) shall be grante d only 
where:  
— the customs authorities are able to supervise the procedure a nd 
carry out controls without an administrative effort dispropor­
tionate to the requirements of the person concerned, and  
— the person concerned keeps records which enable the customs 
authorities to carry out effective controls.  
(d) A ‘T2L’ or ‘T2LF’ document shall be drawn up in a single or iginal.  
(e) In case of endorsement by customs it shall comprise the fol lowing, 
which should, as far as possible, appear in box ‘C’. Office of 
departure':  
— in the case of ‘T2L’ or ‘T2LF’ 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;  
— in the case of continuation sheets or loading lists, the numb er 
appearing on the ‘T2L’ or ‘T2LF’ 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.  ▼M3
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The documents shall be returned to the person concerned.  
▼B 
S u b s e c t i o n 2  
P r o o f s s u b m i t t e d b y m e a n s o t h e r t h a n e l e c t r o n i c d a t a - 
p r o c e s s i n g t e c h n i q u e s  
Article 125  
Proof of the customs status of Union goods for travellers other than 
economic operators  
(Article 6(3)(a) of the Code)  
A traveller, other than an economic operator, may make a reques t on 
paper for a proof of the customs status of Union goods.  
Article 126  
Proof of the customs status of Union goods by production of an 
invoice or transport document  
(Articles 6(2) and 6(3)(a) of the Code)  
1. The proof of the customs status of Union goods of which the 
value does not exceed EUR 15 000 may be submitted by any of the  
following means other than electronic data-processing technique s: 
(a) invoice relating to the goods;  
(b) transport document relating to the goods.  
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 there is no consignor, the competent cus toms 
office, the number of packages and their kind, marks and refere nce 
numbers of the packages, a description of the goods, the gross mass 
of the goods (kg), the value of the goods and, where necessary,  the 
container numbers.  
The consignor, or the person concerned where there is no consig nor, 
shall identify the customs status of the Union goods by indicat ing the 
code ‘T2L’ or ‘T2LF’, as appropriate, accompanied by his signat ure in 
the invoice or transport document.  
▼M1 
3. Until the date of deployment of the PoUS system referred to in the 
Annex to Implementing Decision 2014/255/EU, in case of endorsem ent 
by customs the endorsement shall include the name and stamp of the 
competent customs office, the signature of an official of that office, the 
date of endorsement and either the registration number or the n umber of 
the dispatch declaration where such a declaration is required.  ▼M1
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Article 126a  
Proof of the customs status of Union goods by production of a 
shipping company's manifest  
(Articles 6(2) and 6(3)(a) of the Code)  
▼M1 
1. Until the date of deployment of the PoUS system referred to in the 
Annex to Implementing Decision 2014/255/EU, the shipping compan y's 
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:  
(e) the reference for the bill of lading or other commercial do cument;  
(f) the number, description, marks and reference numbers of the  
packages;  
(g) the normal trade description of the goods including suffici ent detail 
to permit their identification;  
(h) the gross mass in kilograms;  
(i) the container identification numbers, where applicable; and  
(j) the following entries for the status of the goods:  
— the letter ‘C’ (equivalent to ‘T2L’) for goods whose customs 
status of Union goods can be demonstrated,  
— the letter ‘F’ (equivalent to ‘T2LF’) for goods whose customs  
status of Union goods can be demonstrated, consigned to or 
originating in a part of the customs territory of the Union 
where the provisions of Directive 2006/112/EC do not apply,  
— the letter ‘N’ for all other goods.  
2. In case of endorsement by customs the shipping company's 
manifest shall include the name and stamp of the competent cust oms 
office, the signature of an official at that office and the dat e of endorse­
ment.  ▼M3
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Article 127  
Proof of the customs status of Union goods in TIR or ATA carnets 
or NATO forms 302 or EU forms 302  
(Article 6(3)(a) of the Code)  
Where Union goods are transported in accordance with the TIR 
Convention, the ATA Convention, the Istanbul Convention or unde r 
cover of a NATO form 302 or an EU form 302, the proof of the 
customs status of Union goods may be submitted by means other 
than electronic data-processing techniques.  
▼B 
S u b s e c t i o n 3  
P r o o f o f t h e c u s t o m s s t a t u s o f U n i o n g o o d s i s s u e d b y a n 
a u t h o r i s e d i s s u e r  
Article 128  
▼M1 
Facilitation for issuing a means of proof by an authorised issuer 
▼B 
(Article 153(2) of the Code)  
1. Any person established in the customs territory of the Union  and 
fulfilling the criteria laid down in Article 39(a) and (b) of t he Code may 
be authorised to issue:  
(a) the T2L or T2LF without having to request an endorsement;  
(b) the customs goods manifest without having to request an 
endorsement and registration of the proof from the competent 
customs office.  
▼M1 
2. Until the date of deployment of the PoUS system referred to in the 
Annex to Implementing Decision 2014/255/EU, the customs authori ties 
of any Member State may authorise any person, established in th e 
customs territory of the Union, who applies to be authorised to  
establish the customs status of Union goods by means of an invo ice 
or a transport document relating to goods having the customs st atus of 
Union goods which value exceeds EUR 15 000, of a ‘T2L’ or a ‘T2 LF’ 
document or of a shipping company's manifest, to use such docum ents 
without having to present them for endorsement to the competent  
customs office.  
3. The authorisations referred to in paragraphs 1 and 2 shall b e 
issued by the competent customs office at the request of the pe rson 
concerned.  
4. The authorisation referred to in paragraph 2 shall be grante d only 
where  ▼M7
 02015R2446 — EN — 01.01.2021 — 005.001 — 89  
(a) the person concerned has not committed any serious or repea ted 
offences against customs or tax legislation;  
(b) the competent customs authorities are able to supervise the  
procedure and carry out controls without an administrative effo rt 
disproportionate to the requirements of the person concerned;  
(c) the person concerned keeps records which enable the customs  auth­
orities to carry out effective controls; and  
(d) the person concerned regularly issues the proof of the cust oms 
status of Union goods, or whose competent customs authorities 
know that he can meet the legal obligations for the use of thos e 
proofs.  
5. Where the person concerned has been granted the status of AE O 
in accordance with Article 38 of the Code, the conditions liste d under 
paragraph 4(a) to (c) of this Article are deemed to be fullfill ed. 
▼M3 
Article  ►M1 ►C2 128a ◄ ◄ 
Formalities when issuing a ‘T2L’ or ‘T2LF’ document, an invoice 
or transport document by an authorised issuer  
(Articles 6(2) and 6(3)(a) of the Code)  
▼M1 
▼C2 
1. Until the date of deployment of the PoUS system referred to in the 
Annex to Implementing Decision 2014/255/EU, the authorised issu er 
shall make a copy of each ‘T2L’ or ‘T2LF’ document issued. The 
customs authorities shall specify the conditions under which th e copy 
shall be presented for purposes of control and retained for at least three 
years.  
2. The authorisation referred to in Article 128(2) shall specif y, in 
particular:  
(a) the customs office assigned responsibility for pre-authenti cating the 
‘T2L’ or ‘T2LF’ forms used for drawing up the documents 
concerned, for the purposes of Article 128b(1);  
(b) the manner in which the authorised issuer shall establish t hat 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 authori sed 
issuer shall notify the competent customs office in order to en able it 
to carry out any necessary controls before departure of the goo ds. 
▼M7 
(e) that the front of the commercial documents concerned or box  ‘ C ’ .  
Office of departure” on the front of the forms used for the pur poses 
of compiling the ‘T2L’ or ‘T2LF’ document and, where appropriat e, 
the continuation sheets, shall be:  ▼M1
 02015R2446 — EN — 01.01.2021 — 005.001 — 90  
(i) stamped in advance with the stamp of the customs office 
referred to in point (a) and signed by an official of that 
office; or  
(ii) stamped by the authorised issuer with a special stamp 
conforming to the specimen in Part II, Chapter II of Annex 
72-04 to Implementing Regulation (EU) 2015/2447. The 
stamp may be pre-printed on the forms where the printing is 
entrusted to a printer approved for that purpose. Boxes 1 and 2  
and 4 to 6 of the special stamp shall be completed with the 
following information:  
— Coat of arms or any other signs or letter characterising the 
country,  
— Competent customs office,  
— Date,  
— Authorised issuer,  
— Authorisation number;  
(f) Not later than on consignment of the goods, the authorised issuer 
shall complete and sign the form. He shall also enter in box ‘D ’. 
Control by ‘office of departure’ of the ‘T2L’ or ‘T2LF’ documen t, 
or in a clearly identifiable space on the commercial document u sed, 
the name of the competent customs office, the date of completio n of 
the document, and one of the following endorsements:  
— Одобрен издател  
— Emisor autorizado  
— Schválený vydavatel  
— Autoriseret udsteder  
— Zugelassener Aussteller  
— Volitatud väljastaja  
— Εγκεκριμένος εκδότης  
— Authorised issuer  
— Emetteur agréé  
— Ovlaštenog izdavatelja  
— Emittente autorizzato  
— Atzītais izdevējs  
— Įgaliotasis išdavėjas  
— Engedélyes kibocsátó  
— Emittent awtorizzat  
— Toegelaten afgever  ▼M7
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— Upoważnionego wystawcę  
— Emissor autorizado  
— Emitent autorizat  
— Schválený vystaviteľ  
— Pooblaščeni izdajatelj  
— Valtuutettu antaja  
— Godkänd utfärdare.  
▼C2 
Article 128b  
Facilitations for an authorised issuer  
(Article 6(3)(a) of the Code)  
1. Until the date of deployment of the PoUS system referred to in the 
Annex to Implementing Decision 2014/255/EU, the authorised issu er 
may be authorised not to sign ‘T2L’ or ‘T2LF’ documents or 
commercial documents used bearing the special stamp referred to  in 
Article 128a(2)(e)(ii) which are drawn up by an electronic or 
automatic data processing system. Such authorisation shall be s ubject 
to the condition that the authorised issuer has previously give n those 
authorities a written undertaking acknowledging his liability f or the 
legal consequences arising from all ‘T2L’ or ‘T2LF’ documents o r 
commercial documents issued bearing the special stamp.  
2. T2L or ‘T2LF’ documents or commercial documents drawn up in 
accordance with paragraph 1 shall contain in place of the autho rised 
issuer'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  
— Podpis se nevyžaduje  
— Allkirjanõudest loobutud  
— Derīgs bez paraksta  
— Leista nepasirašyti  ▼M7
 02015R2446 — EN — 01.01.2021 — 005.001 — 92  
— Aláírás alól mentesítve  
— Firma mhux meħtieġa  
— Zwolniony ze składania podpisu  
— Opustitev podpisa  
— Oslobodenie od podpisu  
— Освободен от подпис  
— Dispensă de semnătură  
— Oslobođeno potpisa.  
Article 128c  
Authorisation to draw up the shipping company's manifest after 
departure  
(Article 153(2) of the Code)  
Until the date of deployment of the PoUS system referred to in the 
Annex to Implementing Decision 2014/255/EU, the customs authori ties 
of the Member States may authorise shipping companies not to dr aw up 
the shipping company's manifest referred to in Article 199(2) o f Imple­
menting Regulation (EU) 2015/2447 serving to demonstrate the cu stoms 
status of Union goods until, at the latest, the day after the d eparture of 
the vessel and, in any case, before its arrival at the port of destination.  
▼M3 
Article  ►M1 ►C2 128d ◄ ◄ 
Conditions to be authorised to draw up the shipping company's 
manifest after departure  
(Articles 6(3)(a) and 153(2) of the Code)  
▼M7 
1. The authorisation referred to in Article 128c shall be grant ed only 
to international shipping companies which fulfil the following 
conditions:  
▼M1 
▼C2 
(a) they are established in the Union;  
(b) they regularly issue the proof of the customs status of Uni on goods, 
or whose customs authorities know that they can meet the legal 
obligations for the use of those proofs;  
(c) they have not committed any serious or repeated offences ag ainst 
customs or tax legislation;  
(d) they use electronic data interchange systems to transmit in formation 
between the ports of departure and destination in the customs 
territory of the Union;  
(e) they operate a significant number of voyages between the Me mber 
States on recognised routes.  
2. The authorisations referred to in paragraph 1 shall be grant ed only 
where:  ▼C2
 02015R2446 — EN — 01.01.2021 — 005.001 — 93  
(a) the customs authorities are able to supervise the procedure  and carry 
out controls without an administrative effort disproportionate to the 
requirements of the person concerned, and  
(b) the persons concerned keep records which enable the customs  auth­
orities to carry out effective controls.  
3. Where the person concerned holds an AEO certificate referred  to 
in Article 38(2)a of the Code, the requirements set out in para graph 1(c) 
and 2(b) of this Article shall be deemed to be met.  
4. On receipt of an application, the customs authorities of the  
Member State where the shipping company is established shall no tify 
the other Member States in whose respective territories the por ts of 
departure and intended destination are situated of that applica tion. 
If no objection is received within 60 days of the date of notif ication, the 
customs authorities shall authorise use of the simplified proce dure 
described in in Article 128c.  
This authorisation shall be valid in the Member States concerne d and 
shall apply only to transport operations between the ports to w hich it 
refers.  
5. The simplification shall be operated as follows:  
(a) the manifest for the port of departure shall be transmitted  by elec­
tronic data interchange system to the port of destination;  
(b) the shipping company shall enter in the manifest the inform ation 
indicated in Article 126a;  
(c) the manifest transmitted by electronic data exchange (data exchange 
manifest) shall be presented to the customs authorities at the port of 
departure at the latest on the working day following the depart ure of 
the vessel and in any case before it arrives at the port of des tination. 
The customs authorities may require a printout of the data exch ange 
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 custom s auth­
orities at the port of destination. The customs authorities may  
require a printout of the data exchange manifest to be presente d 
when they do not have access to an information system as approv ed 
by the customs authorities containing the data exchange manifes t. 
6. The following notifications shall be made:  
(a) the shipping company shall notify all offences and irregula rities to 
the customs authorities;  
(b) the customs authorities at the port of destination shall no tify the 
customs authorities at the port of departure and the authority which 
issued the authorisation of all offences and irregularities at the 
earliest opportunity.;.  ▼C2
 02015R2446 — EN — 01.01.2021 — 005.001 — 94  
S u b s e c t i o n 4  
S p e c i f i c p r o v i s i o n s c o n c e r n i n g p r o d u c t s o f s e a - f i s h i n g 
a n d g o o d s o b t a i n e d f r o m s u c h p r o d u c t s  
Article 129  
The customs status of products of sea-fishing and goods obtained 
from such products  
(Article 153(2) of the Code)  
For the purposes of proving the customs status of the products and 
goods listed in Article 119(1)(d) and (e) as Union goods, it sh all be 
established that those goods have been transported directly to the 
customs territory of the Union in one of the following ways:  
(a) by the Union fishing vessel which caught the products and, where 
applicable, processed them;  
(b) by the Union fishing vessel following the transhipment of t he 
products from the vessel referred to in point (a);  
(c) by the Union factory ship which processed the products foll owing 
their transhipment from the vessel referred to in point (a);  
(d) by any other vessel onto which the said products and goods were 
transhipped from the vessels referred to in points (a), (b) or (c), 
without any further changes being made;  
(e) by a means of transport covered by a single transport docum ent 
made out in the country or territory not forming part of the 
customs territory of the Union where the products or goods were  
landed from the vessels referred to in points (a), (b), (c) or (d). 
Article 130  
The proof of customs status of products of sea-fishing and goods 
obtained from such products  
(Articles 6(2) and 6(3)(a) of the Code)  
1. For the purposes of proving the customs status in accordance  with 
Article 129, the fishing logbook, the landing declaration, the transhipment 
declaration and the vessel monitoring system data, as appropria te, as 
required in accordance with Council Regulation (EC) No 1224/200 9 ( 1 ) 
shall include the following information:  
(a) the place where the products of sea-fishing were caught all owing to 
establish that the products or goods have the customs status of  
Union goods in accordance with Article 129;  
(b) the products of sea-fishing (name and type) and their gross  mass 
(kg);  ▼B 
( 1 ) Council Regulation (EC) No 1224/2009 of 20 November 2009 esta blishing a 
Community control system for ensuring compliance with the rules  of the 
common fisheries policy, amending Regulations (EC) No 847/96, ( EC) No 
2371/2002, (EC) No 811/2004, (EC) No 768/2005, (EC) No 2115/200 5, (EC) 
No 2166/2005, (EC) No 388/2006, (EC) No 509/2007, (EC) No 676/2 007, 
(EC) No 1098/2007, (EC) No 1300/2008, (EC) No 1342/2008 and rep ealing 
Regulations (EEC) No 2847/93, (EC) No 1627/94 and (EC) No 1966/ 2006 
(OJ L 343, 22.12.2009, p.1).
 02015R2446 — EN — 01.01.2021 — 005.001 — 95  
(c) the kind of goods obtained from the products of sea-fishing  referred 
to in point (b) described in a way allowing their classificatio n 
within the Combined Nomenclature and gross mass (kg).  
2. In case of transhipment of products and goods referred to in  
Article 119(1)(d) and (e) to a Union fishing vessel or Union fa ctory 
ship (receiving vessel), the fishing logbook or the transhipmen t 
declaration of the Union fishing vessel or Union factory ship f rom 
which the products and goods are transhipped shall include, in 
addition to the information listed in paragraph 1, the name, fl ag state, 
registration number and full name of the master of the receivin g vessel 
onto which the products and goods were transhipped.  
The fishing logbook or the transhipment declaration of the rece iving 
vessel shall include, in addition to the information listed in paragraph 
1(b) and (c), the name, flag state, registration number and ful l name of 
the master of the Union fishing vessel or Union factory ship fr om which 
the products or goods were transhipped.  
3. For the purposes of paragraphs 1 and 2, the customs authorit ies 
shall accept a paper based fishing logbook, landing declaration  or trans­
hipment declaration for vessels having an overall length equal to, or 
more than 10 metres but not more than 15 metres.  
▼M3 
Article 131  
Transhipment  
(Article 6(3)(a) of the Code)  
▼B 
1. In case of transhipment of products and goods referred to in  
Article 119(1)(d) and (e) to receiving vessels other than Union  fishing 
vessels or Union factory ships, the proof of the customs status  of Union 
goods shall be provided by means of a printout of the transhipm ent 
declaration of the receiving vessel, accompanied by a printout of the 
fishing logbook, transhipment declaration and vessel monitoring  system 
data, as appropriate, of the Union fishing vessel or Union fact ory ship 
from which the products or goods were transhipped.  
2. In case of multiple transhipments a printout of all tranship ment 
declarations shall also be submitted.  
Article 132  
Proof of the customs status of Union goods for products of sea- 
fishing and other products taken or caught by vessels flying the 
flag of a third country within the customs territory of the Union  
(Article 6(3)(a) of the Code)  
The proof of the customs status of Union goods for products of sea- 
fishing and other products taken or caught by vessels flying th e flag of a 
third country within the customs territory of the Union may be provided 
by means of a printout of the fishing logbook.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 96  
Article 133  
Products and goods transhipped and transported through a country 
or territory which is not part of the customs territory of the Union  
(Article 6(2) and (3)(a) of the Code)  
1. Where products and goods referred to in Article 119(1)(d) an d (e) 
are transhipped and transported through a country or territory which is 
not part of the customs territory of the Union, for the purpose s of 
proving the customs status in accordance with Article 129 a pri ntout 
of the fishing logbook of the Union fishing vessel or Union fac tory 
ship, accompanied by a printout of the transhipment declaration , where 
applicable, shall be provided on which, in addition to the info rmation 
listed in Article 130(1), the following information is stated:  
(a) an endorsement by the customs authority of that country or territory;  
(b) the dates of arrival in and of departure from that country or territory 
of the products and goods;  
(c) the means of transport used for reconsignment to the custom s 
territory of the Union;  
(d) the address of the customs authority referred to in point ( a). 
For the purposes of presentation to the customs authority of a country or 
territory which is not part of the customs territory of the Uni on, the 
printout of the fishing logbook referred to in the first subpar agraph does 
not need to include the information on the place where the prod ucts of 
sea-fishing were caught as set out in Article 130(1)(a).  
2. Where forms or documents other than a printout of the fishin g 
logbook are used for the purposes of paragraph 1, those forms o r 
documents shall, in addition to the information required under 
paragraph 1, include a reference to the fishing logbook, which allows 
for the identification of the respective fishing trip.  
▼B 
CHAPTER 2  
Placing goods under a customs procedure  
S e c t i o n 1  
G e n e r a l p r o v i s i o n s 
▼M3 
Article 134  
Customs declarations in trade with special fiscal territories  
(Article 1(3) of the Code)  
1. The following provisions shall apply  mutatis mutandis  to the trade 
in Union goods referred to in Article 1(3) of the Code:  ▼M3
 02015R2446 — EN — 01.01.2021 — 005.001 — 97  
(a) Chapters 2, 3 and 4 of Title V of the Code;  
(b) Chapters 2 and 3 of Title VIII of the Code;  
(c) Chapters 2 and 3 of Title V of this Regulation;  
(d) Chapters 2 and 3 of Title VIII of this Regulation.  
2. In the context of trade in Union goods referred to in Articl e 1(3) 
of the Code which takes place within the same Member State, the  
customs authorities of that Member State may approve that a sin gle 
document may be used to declare the dispatch (‘dispatch declara tion’) 
and the introduction (‘introduction declaration’) of the goods consigned 
to, from or between special fiscal territories.  
3. Until the dates of the upgrading of the National Import Syst ems 
referred to in the Annex to Implementing Decision (EU) 2016/578 , in 
the context of trade in Union goods referred to in Article 1(3)  of the 
Code which takes place within the same Member State, the custom s 
authority of the Member State concerned may authorise the use o f an 
invoice or a transport document instead of the dispatch or intr oduction 
declaration.  
▼B 
Article 135  
Oral declaration for release for free circulation  
(Article 158(2) of the Code)  
1. Customs declarations for release for free circulation may be  lodged 
orally for the following goods:  
(a) goods of a non-commercial nature;  
(b) goods of a commercial nature contained in the travellers’ p ersonal 
baggage provided that they do not exceed either EUR 1 000 in 
value or 1 000 kg in net mass;  
(c) products obtained by Union farmers on properties located in  a third 
country and products of fishing, fish-farming and hunting activ ities, 
which benefit from duty relief under Articles 35 to 38 of Regul ation 
(EC) No 1186/2009;  
(d) seeds, fertilisers and products for the treatment of soil a nd crops 
imported by agricultural producers in third countries for use i n 
properties adjoining those countries, which benefit from duty 
relief under Articles 39 and 40 of Regulation (EC) No 1186/2009 . 
2. Customs declarations for release for free circulation may be  lodged 
orally for the goods referred to in Article 136(1) provided tha t the goods 
benefit from relief from import duty as returned goods.  ▼M3
 02015R2446 — EN — 01.01.2021 — 005.001 — 98  
Article 136  
Oral declaration for temporary admission and re-export  
(Article 158(2) of the Code)  
1. Customs declarations for temporary admission may be lodged 
orally for the following goods:  
▼M3 
(a) pallets, containers and means of transport, and spare parts , acces­
sories and equipment for those pallets, containers and means of  
transport, as referred to in Articles 208 to 216;  
▼B 
(b) personal effects and goods for sports purposes referred to in 
Article 219;  
(c) welfare materials for seafarers used on a vessel engaged in  inter­
national maritime traffic referred to in point (a) of Article 2 20; 
(d) medical, surgical and laboratory equipment referred to in 
Article 222;  
(e) animals referred to in Article 223 provided that they are i ntended 
for transhumance or grazing or for the performance of work or 
transport;  
(f) equipment referred to in Article 224(a);  
(g) instruments and apparatus necessary for a doctor to provide  
assistance for a patient awaiting an organ transplant satisfyin g the 
conditions laid down in Article 226(1);  
(h) disaster relief material used in connection with measures t aken to 
counter the effects of disasters or similar situations affectin g the 
customs territory of the Union;  
(i) portable musical instruments temporarily imported by travel lers and 
intended to be used as professional equipment;  
(j) packings which are imported filled and are intended for re- export, 
whether empty or filled, bearing the permanent, indelible marki ngs 
identifying a person established outside the customs territory of the 
Union;  
(k) radio and television production and broadcasting equipment and 
vehicles specially adapted for use for the purposes of radio an d 
television production and broadcasting and their equipment, 
imported by public or private organisations established outside  the 
customs territory of the Union and approved by the customs auth ­
orities issuing the authorisation for the temporary admission o f such 
equipment and vehicles;  
(l) other goods, where this is authorised by the customs author ities.  
2. Re-export declarations may be made orally when discharging a  
temporary admission procedure for the goods referred to in para graph 1.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 99  
Article 137  
Oral declaration for export  
(Article 158(2) of the Code)  
1. Customs declarations for export may be made orally for the 
following goods:  
(a) goods of a non-commercial nature;  
(b) goods of a commercial nature provided that they do not exce ed 
either EUR 1 000 in value or 1 000 kg in net mass;  
(c) means of transport registered in the customs territory of t he Union 
and intended to be re-imported, and spare parts, accessories an d 
equipment for those means of transport;  
(d) domesticated animals exported at the time of transfer of ag ricultural 
activities from the Union to a third country which benefit from  duty 
relief under Article 115 of Regulation (EC) No 1186/2009;  
(e) products obtained by agricultural producers farming on prop erties 
located in the Union, which benefit from duty relief under Arti cles 
116, 117 and 118 of Regulation (EC) No 1186/2009;  
(f) seeds exported by agricultural producers for use on propert ies 
located in third countries, which benefit from duty relief unde r 
Articles 119 and 120 of Regulation (EC) No 1186/2009;  
(g) fodder and feeding stuffs accompanying animals during their  expor­
tation and benefitting from duty relief under Article 121 of Re gu­
lation (EC) No 1186/2009.  
2. Customs declarations for export may be lodged orally for the  
goods referred to in Article 136 (1) where those goods are inte nded 
to be re-imported.  
Article 138  
Goods deemed to be declared for release for free circulation in 
accordance with Article 141  
(Article 158(2) of the Code)  
Where not declared using other means, the following goods shall  be 
deemed to be declared for release for free circulation in accor dance with 
Article 141:  
(a) goods of a non-commercial nature contained in traveller's p ersonal 
baggage, which benefit from relief from import duty either unde r 
Article 41 of Regulation (EC) No 1186/2009 or as returned goods ; 
(b) goods referred to in Article 135(1)(c) and (d);  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 100  
(c) means of transport which benefit from relief from import du ty as 
returned goods in accordance with Article 203 of the Code;  
(d) portable musical instruments re-imported by travellers and bene­
fitting from relief from import duty as returned goods in accor dance 
with Article 203 of the Code;  
(e) items of correspondence;  
▼M7 
(f) until the date set out in accordance with the Annex to Impl ementing 
Decision (EU) 2019/2151 for the deployment of release 1 of the 
system referred to in Article 182(1) of Implementing Regulation  
(EU) 2015/2447, goods in a postal consignment, which benefit 
from relief from import duty in accordance with Article 23(1) o r 
Article 25(1) of Regulation (EC) No 1186/2009;  
(g) until the date preceding the date set out in the fourth sub paragraph 
of Article 4(1) of Directive (EU) 2017/2455, goods the intrinsi c 
value of which does not exceed EUR 22;  
(h) organs and other human or animal tissue or human blood suit able 
for permanent grafting, implantation or transfusion, in case of  
emergency;  
(i) goods covered by an EU form 302 or by a NATO form 302 which  
benefit from import duty relief as returned goods in accordance  with 
Article 203 of the Code;  
(j) waste from ships, under the condition that the advance wast e notifi­
cation as referred to in Article 6 of Directive (EU) 2019/883 h as 
been made in the maritime National Single Window or through 
other reporting channels acceptable to the competent authoritie s 
including customs.  
__________  
▼M2 
Article 139  
▼M7 
Goods deemed to be declared for temporary admission, transit or 
re-export in accordance with Article 141  
(Article 158(2) of the Code)  
▼M2 
1. Where not declared using other means, the goods referred to in 
points (a) to (d), point (h) and point (i) of Article 136(1) sh all be 
deemed to be declared for temporary admission in accordance wit h 
Article 141.  
2. Where not declared using other means, the goods referred to in 
points (a) to (d), point (h) and point (i) of Article 136(1) sh all be 
deemed to be declared for re-export in accordance with Article 141 
discharging the temporary admission procedure.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 101  
3. Where not declared using other means, goods covered by a NAT O 
form 302 or by an EU form 302 shall be deemed to be declared fo r 
temporary admission in accordance with Article 141.  
4. Where not declared using other means, goods covered by a NAT O 
form 302 or by an EU form 302 shall be deemed to be declared fo r re- 
export in accordance with Article 141.  
5. Where not declared using other means, goods covered by an EU  
form 302 shall be deemed to be declared for transit in accordan ce with 
Article 141.  
▼B 
Article 140  
Goods deemed to be declared for export in accordance with 
Article 141  
(Article 158(2) of the Code)  
1. Where not declared using other means, the following goods sh all 
be deemed to be declared for export in accordance with Article 141: 
(a) goods referred to in Article 137;  
(b) portable musical instruments of travellers;  
▼M7 
(c) items of correspondence;  
(d) goods in a postal or express consignment the value of which  does 
not exceed EUR 1 000 and which are not liable for export duty;  
(e) organs and other human or animal tissue or human blood suit able 
for permanent grafting, implantation or transfusion, in case of  
emergency;  
(f) goods covered by a NATO form 302 or by an EU form 302.  
▼B 
2. Where goods are dispatched to Heligoland, the goods shall be  
deemed to be declared for export in accordance with Article 141 . 
Article 141  
▼M7 
Acts deemed to be a customs declaration or a re-export declaration  
(Article 158(2) of the Code)  
1. In respect of goods referred to in Articles 138(a) to (d) an d (h), 
139 and 140(1), any of the following acts shall be deemed to be  a  
customs declaration:  ▼M7
 02015R2446 — EN — 01.01.2021 — 005.001 — 102  
(a) going through the green or ‘nothing to declare’ channel in a 
customs office where the two-channel system is in operation;  
(b) going through a customs office which does not operate the t wo- 
channel system;  
(c) affixing a ‘nothing to declare’ sticker or customs declarat ion disc to 
the windscreen of passenger vehicles where this possibility is 
provided for in national provisions;  
▼M2 
(d) the sole act of the goods crossing the frontier of the cust oms 
territory of the Union in any of the following situations:  
(i) where an exemption from the obligation to convey goods to t he 
appropriate place applies in accordance with the special rules 
referred to in Article 135(5) of the Code;  
(ii) where goods are deemed to be declared for re-export in 
accordance with Article 139(2) of this Regulation;  
(iii) where goods are deemed to be declared for export in 
accordance with Article 140(1) of this Regulation;  
▼M7 
(iv) where means of transport as referred to in Article 212 are  
deemed to be declared for temporary admission in accordance 
with Article 139(1) of this Regulation;  
(v) where non-Union means of transport complying with the 
conditions established in Article 203 of the Code are brought 
to the customs territory of the Union in accordance with 
Article 138(c) of this Regulation.  
▼B 
2. Items of correspondence shall be deemed to be declared for r elease 
for free circulation by their entry into the customs territory of the Union.  
Items of correspondence shall be deemed to be declared for expo rt or 
re-export by their exit from the customs territory of the Union . 
▼M7 
3. Until the date set out in accordance with the Annex to Imple men­
ting Decision (EU) 2019/2151 for the deployment of release 1 of  the 
system referred to in Article 182(1) of Implementing Regulation  (EU) 
2015/2447, goods in a postal consignment can be declared for re lease 
for free circulation by their presentation to customs pursuant to 
Article 139 of the Code provided that all of the following cond itions 
are met:  
(a) the customs authorities have accepted the use of this act a nd the 
data provided by the postal operator;  
(b) VAT is not declared under the special scheme set out in Tit le XII 
Chapter 6 Section 4of Directive 2006/112/EC for distance sales of 
goods imported from third countries or third territories, nor u sing 
the special arrangements for declaration and payment of import 
VAT set out in Title XII Chapter 7 of that Directive;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 103  
(c) the goods benefit from relief from import duty in accordanc e with 
Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009;  
(d) the consignment is accompanied by a CN22 declaration or a C N23 
declaration.  
4. Goods in a postal consignment the value of which does not ex ceed 
EUR 1 000 which are not liable for export duty, shall be deemed  to be 
declared for export by their exit from the customs territory of  the Union.  
4a. Goods in an express consignment the value of which does not  
exceed EUR 1 000 and which are not liable for export duty shall  be 
deemed to be declared for export by their presentation to the c ustoms 
office of exit, provided that the data in the transport documen t and/or 
invoice are available to and accepted by the customs authoritie s. 
▼M6 
5. Until the date preceding the date set out in the fourth subp aragraph 
of Article 4(1) of Council Directive (EU) 2017/2455 (  1 ), goods the 
intrinsic value of which does not exceed EUR 22 shall be deemed  to 
be declared for release for free circulation by their presentat ion to 
customs pursuant to Article 139 of the Code, provided that the data 
required are accepted by the customs authorities.  
▼M7 
6. Goods to be moved or used in the context of military activit ies 
under cover of a NATO form 302 shall be deemed to be declared f or 
release for free circulation, temporary admission, export or re -export by 
their presentation to customs pursuant to Articles 139 or 267(2 ) of the 
Code, respectively, provided that the data set out in the NATO form 
302 are accepted by and available to the customs authorities.  
This form may be submitted by means other than electronic data-  
processing techniques.  
7. Goods to be moved or used in the context of military activit ies 
under cover of an EU form 302 shall be deemed to be declared fo r 
release for free circulation, temporary admission, transit, exp ort or re- 
export by their presentation to Customs pursuant to Articles 13 9 or 
267(2) of the Code respectively, provided that the data set out  in 
Annex 52-01 are accepted by and available to the customs author ities.  
This form may be submitted by means other than electronic data-  
processing techniques.  
8. Waste from ships shall be deemed to be declared for release for 
free circulation by their presentation to customs pursuant to A rticle 139 
of the Code, under the condition that the advance waste notific ation as 
referred to in Article 6 of Directive (EU) 2019/883 has been ma de in 
the maritime National Single Window or through other reporting 
channels acceptable to the competent authorities including cust oms.  ▼M7 
( 1 ) Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 
2006/112/EC and Directive 2009/132/EC as regards certain value added tax 
obligations for supplies of services and distance sales of good s (OJ L 348, 
29.12.2017, p. 7).
 02015R2446 — EN — 01.01.2021 — 005.001 — 104  
Article 142  
Goods which cannot be declared orally or in accordance with 
Article 141  
(Article 158(2) of the Code)  
Articles 135 to 140 shall not apply to the following:  
(a) goods in respect of which formalities have been completed w ith a 
view to obtaining refunds or financial advantages on export und er 
the common agricultural policy;  
▼M7 
(b) goods in respect of which an application for the repayment of duty 
or other charges is made unless such application relates to the  
invalidation of the customs declaration for release for free ci rcu­
lation of goods subject to relief from import duty in accordanc e 
with Article 23(1) or Article 25(1) of Regulation (EC) No 
1186/2009;  
(c) goods which are subject to prohibitions and restrictions, e xcept for:  
(i) goods moved or used under cover of a NATO form 302 or an 
EU form 302;  
(ii) waste from ships;  
(d) goods which are subject to any other special formality prov ided for 
in Union legislation which the customs authorities are required  to 
apply, except for goods moved or used under cover of a NATO 
form 302 or an EU form 302.  
▼B 
Article 143  
Paper-based customs declarations  
(Article 158(2) of the Code)  
Travellers may lodge a paper-based customs declaration in respe ct of 
goods carried by them.  
▼M7 
Article 143a  
Declaration for release for free circulation of consignments of low 
value  
(Article 6(2) of the Code)  
1. From the date set out in the fourth subparagraph of Article 4(1) of 
Directive (EU) 2017/2455, a person may declare for release for free 
circulation a consignment which benefits from relief from impor t duty 
in accordance with Article 23(1) or Article 25(1) of Regulation  (EC) No 
1186/2009 on the basis of the specific dataset referred to in A nnex B, 
under the condition that the goods in that consignment are not subject to 
prohibitions and restrictions.  
▼M6 
2. By way of derogation from paragraph 1, the specific dataset for 
consignments of low value shall not be used for the following:  ▼B
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(a) release for free circulation of goods the importation of wh ich is 
exempt from VAT in accordance with point (d) of Article 143(1) 
of Directive 2006/112/EC and, where applicable, moved under an 
excise duty suspension in accordance with Article 17 of Directi ve 
2008/118/EC;  
(b) re-import with release for free circulation of goods the im portation 
of which is exempt from VAT in accordance with point (d) of 
Article 143(1) of Directive 2006/112/EC and, where applicable, 
moved under an excise duty suspension in accordance with 
Article 17 of Directive 2008/118/EC.  
▼M7 
3. Until the dates of the upgrading of the National Import Syst ems 
referred to in the Annex to Implementing Decision (EU) 2019/215 1, 
Member States may provide that the declaration referred to in p aragraph 
1 of this Article shall be subject to the data requirements set  out in 
Annex 9 to Delegated Regulation (EU) 2016/341.  
Article 144  
Customs declaration for goods in postal consignments  
(Article 6(2) of the Code)  
1. A postal operator may lodge a customs declaration for releas e for 
free circulation containing the reduced data set referred to in  column H6 
of Annex B in respect of goods in a postal consignment where th e 
goods fulfil the following conditions:  
(a) their value does not exceed EUR 1 000;  
(b) they are not subject to prohibitions and restrictions.  
2. Until the dates of the upgrading of the National Import Syst ems 
referred to in the Annex to the Implementing Decision (EU) 2019 /2151, 
Member States may provide that the customs declaration for rele ase for 
free circulation referred to in paragraph 1 of this Article of goods in 
postal consignments other than those referred to in Article 143 a of this 
Regulation shall be considered to have been lodged and accepted  by the 
act of their presentation to customs, provided the goods are ac com­
panied by a CN22 declaration or a CN23 declaration.  
▼B 
S e c t i o n 2  
S i m p l i f i e d c u s t o m s d e c l a r a t i o n s  
Article 145  
Conditions for authorisation of regular use of simplified customs 
declarations  
(Article 166(2) of the Code)  
1. An authorisation to regularly place goods under a customs 
procedure on the basis of a simplified declaration in accordanc e with 
Article 166 (2) of the Code shall be granted if the following c onditions 
are fulfilled:  ▼M6
 02015R2446 — EN — 01.01.2021 — 005.001 — 106  
(a) the applicant complies with the criterion laid down in Arti cle 39(a) 
of the Code;  
(b) where applicable, the applicant has satisfactory procedures  in place 
for the handling of licences and authorisations granted in 
accordance with commercial policy measures or relating to trade  
in agricultural products;  
(c) the applicant ensures that relevant employees are instructe d to 
inform the customs authorities whenever compliance difficulties  
are discovered and establishes procedures for informing the 
customs authorities of such difficulties;  
(d) where applicable, the applicant has satisfactory procedures  in place 
for the handling of import and export licences connected to pro hib­
itions and restrictions, including measures to distinguish good s 
subject to the prohibitions or restrictions from other goods an d to 
ensure compliance with those prohibitions and restrictions.  
2. AEOCs shall be deemed to fulfil the conditions referred to i n 
points (b), (c) and (d) of paragraph 1, in so far as their reco rds are 
appropriate for the purposes of the placement of goods under a customs 
procedure on the basis of a simplified declaration.  
▼M7 
Article 146  
Supplementary declaration  
(Article 167(1) of the Code)  
1. Where the customs authorities are to enter the amount of imp ort or 
export duty payable in the accounts in accordance with the firs t sub­
paragraph of Article 105(1) of the Code, the time limit for lod ging the 
supplementary declaration referred to in the first subparagraph  of 
Article 167(1) of the Code, where that declaration is of a gene ral 
nature, shall be 10 days from the date of the release of the go ods. 
2. Where an entry in the accounts takes place in accordance wit h the 
second subparagraph of Article 105(1) of the Code or where no c ustoms 
debt is incurred and the supplementary declaration is of a peri odic or 
recapitulative nature, the period of time covered by the supple mentary 
declaration shall not exceed one calendar month.  
3. The time limit for lodging a supplementary declaration of a 
periodic or recapitulative nature shall be 10 days from the dat e on 
which the period of time covered by the supplementary declarati on 
ends.  
3a. Where no customs debt is incurred, the time limit for lodgi ng the 
supplementary declaration may not exceed 30 days from the date of the 
release of the goods.  
3b. The customs authorities shall, in duly justified circumstan ces, 
allow for a longer time limit for the lodging of the supplement ary 
declaration referred to in paragraph 1, 3 or 3a. That time limi t shall 
not exceed 120 days from the date of the release of the goods. However, 
in exceptional duly justified circumstances related to the cust oms value 
of goods, that time limit may be further extended to, but may n ot 
exceed, two years from the date of the release of the goods.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 107  
4. Until the respective dates of deployment of the AES and the 
upgrading of the relevant National Import Systems referred to i n the 
Annex to Implementing Decision (EU) 2019/2151 and without preju dice 
to Article 105(1) of the Code, customs authorities may allow fo r time 
limits other than those specified in paragraphs 1 to 3b of this  Article.  
Article 147  
Time limit for the declarant to be in possession of the supporting 
documents in the case of supplementary declarations  
(Article 167(1) of the Code)  
The supporting documents that were missing when the simplified 
declaration was lodged shall be in the possession of the declar ant 
within the time limit for lodging the supplementary declaration  in 
accordance with Article 146(1), (3), (3a), (3b) or (4).  
▼B 
S e c t i o n 3  
P r o v i s i o n s a p p l y i n g t o a l l c u s t o m s d e c l a r a t i o n s  
Article 148  
Invalidation of a customs declaration after release of the goods  
(Article 174(2) of the Code)  
1. Where it is established that goods have been declared in err or for a 
customs procedure under which a customs debt on import is incur red 
instead of being declared for another customs procedure, the cu stoms 
declaration shall be invalidated after the goods have been rele ased, upon 
reasoned application by the declarant, if the following conditi ons are 
fulfilled:  
(a) the application is made within 90 days of the date of accep tance of 
the declaration;  
(b) the goods have not been used in a way incompatible with the  
customs procedure under which they would have been declared 
had the error not occurred;  
(c) at the time of the erroneous declaration, the conditions we re fulfilled 
for placing the goods under the customs procedure under which 
they would have been declared had the error not occurred;  
(d) a customs declaration for the customs procedure under which  the 
goods would have been declared had the error not occurred has 
been lodged.  
2. Where it is established that the goods have been declared in  error 
instead of other goods, for a customs procedure for which a cus toms 
debt on import is incurred, the customs declaration shall be in validated 
after the goods have been released, upon reasoned application b y the 
declarant, if the following conditions are fulfilled:  ▼M7
 02015R2446 — EN — 01.01.2021 — 005.001 — 108  
(a) the application is made within 90 days of the date of accep tance of 
the declaration;  
(b) the goods erroneously declared have not been used other tha n as 
authorised in their original state and have been restored to th eir 
original state;  
(c) the same customs office is competent with regard to the goo ds 
erroneously declared and the goods which the declarant had 
intended to declare;  
(d) the goods are to be declared for the same customs procedure  as 
those erroneously declared.  
3. Where goods which have been sold under a distance contract a s 
defined in Article 2(7) of Directive 2011/83/EU of the European  
Parliament and of the Council (  1 ) have been released for free circulation 
and are returned, the customs declaration shall be invalidated after the 
goods have been released, upon reasoned application by the decl arant, if 
the following conditions are fulfilled:  
(a) the application is made within 90 days of the date of accep tance of 
the customs declaration;  
(b) the goods have been exported with a view to their return to  the 
original supplier's address or to another address indicated by that 
supplier.  
4. In addition to the cases referred to in paragraphs 1, 2 and 3, 
customs declarations shall be invalidated after the goods have been 
released, upon reasoned application by the declarant, in any of  the 
following cases:  
(a) where goods have been released for export, re-export or out ward 
processing and have not left the customs territory of the Union ; 
(b) where Union goods have been declared in error for a customs  
procedure applicable to non-Union goods, and their customs stat us 
as Union goods has been proved afterwards by means of a T2L, 
T2LF or a customs goods manifest;  
(c) where goods have been erroneously declared under more than one 
customs declaration;  
(d) where an authorisation with retroactive effect is granted i n 
accordance with Article 211(2) of the Code;  ▼B 
( 1 ) Directive 2011/83/EU of the European Parliament and of the Co uncil of 
25 October 2011 on consumer rights, amending Council Directive 
93/13/EEC and Directive 1999/44/EC of the European Parliament a nd of 
the Council and repealing Council Directive 85/577/EEC and Dire ctive 
97/7/EC of the European Parliament and of the Council (OJ L 304 , 
22.11.2011, p. 64).
 02015R2446 — EN — 01.01.2021 — 005.001 — 109  
(e) where Union goods have been placed under the customs ware­
housing procedure in accordance with Article 237(2) of the Code  
and can no longer be placed under that procedure in accordance 
with Article 237(2) of the Code.  
5. A customs declaration in respect of goods which are subject to 
export duty, to an application for repayment of import duty, to  refunds 
or other export amounts or to other special measures on export,  may 
only be invalidated in accordance with paragraph 4(a) if the fo llowing 
conditions are fulfilled:  
(a) the declarant provides the customs office of export or, in case of 
outward processing, the customs office of placement, with evide nce 
that the goods have not left the customs territory of the Union ; 
(b) where the customs declaration is paper-based, the declarant  returns, 
to the customs office of export or, in case of outward processi ng, 
the customs office of placement, all copies of the customs decl ar­
ation, together with any other documents issued to him on 
acceptance of the declaration;  
(c) the declarant provides the customs office of export with ev idence 
that any refunds and other amounts or financial advantages prov ided 
for on export for the goods in question have been repaid or tha t the 
necessary measures have been taken by the competent authorities  to 
ensure that they are not paid;  
(d) the declarant complies with any other obligations by which he is 
bound in respect of the goods;  
(e) any adjustments made on an export licence presented in supp ort of 
the customs declaration are cancelled.  
S e c t i o n 4  
O t h e r s i m p l i f i c a t i o n s  
Article 149  
Conditions for granting authorisations for centralised clearance  
(Article 179(1) of the Code)  
1. In order for centralised clearance to be authorised in accor dance 
with Article 179 of the Code, applications for centralised clea rance shall 
pertain to any of the following:  
(a) release for free circulation;  
(b) customs warehousing;  
(c) temporary admission;  
(d) end-use;  
(e) inward processing;  
(f) outward processing;  
(g) export;  
(h) re-export.  ▼B
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2. Where the customs declaration takes the form of an entry in the 
declarant's records, centralised clearance may be authorised un der the 
conditions laid down in Article 150.  
Article 150  
Conditions for granting authorisations for entry in the declarant's 
records  
(Article 182(1) of the Code)  
1. An authorisation to lodge a customs declaration in the form of an 
entry in the declarant’s records shall be granted where the app licants 
demonstrate that they fulfil the criteria laid down in Article 39(a), (b) 
and (d) of the Code.  
2. In order for an authorisation to lodge a customs declaration  in the 
form of an entry in the declarant's records to be granted in ac cordance 
with Article 182(1) of the Code, the application shall pertain to any of 
the following:  
(a) release for free circulation;  
(b) customs warehousing;  
(c) temporary admission;  
(d) end-use;  
(e) inward processing;  
(f) outward processing;  
(g) export and re-export.  
3. Where the application for authorisation concerns release for  free 
circulation, the authorisation shall not be granted for the fol lowing:  
▼M7 
(a) release for free circulation of goods which are exempt from  VAT in 
accordance with point (d) of Article 143(1) of Directive 
2006/112/EC and, where applicable, an excise duty suspension in  
accordance with Article 17 of Directive 2008/118/EC;  
(b) re-import with release for free circulation of goods which is exempt 
from VAT in accordance with point (d) of Article 143(1) of 
Directive 2006/112/EC and, where applicable, an excise duty 
suspension in accordance with Article 17 of Directive 2008/118/ EC. 
▼B 
4. Where the application for authorisation concerns export and re- 
export, an authorisation shall only be granted where both of th e 
following conditions are fulfilled:  
(a) the obligation to lodge a pre-departure declaration is waiv ed in 
accordance with Article 263(2) of the Code;  
(b) the customs office of export is also the customs office of exit or the 
customs office of export and the customs office of exit have ma de 
arrangements ensuring that the goods are subject to customs sup er­
vision on exit.  
5. Where the application for authorisation concerns export and re- 
export, export of excise goods is not allowed, unless Article 3 0 of 
Directive 2008/118/EC is applicable.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 111  
6. An authorisation for entry in the declarant’s records shall not be 
granted where the application concerns a procedure for which a stan­
dardised exchange of information between customs authorities is  
required in accordance with Article 181 unless the customs auth orities 
agree to other means of electronic exchange of information bein g used.  
Article 151  
Conditions for granting authorisations for self-assessment  
(Article 185(1) of the Code)  
Where an applicant referred to in Article 185(2) of the Code is  a holder 
of an authorisation for entry in the declarant's records, self- assessment 
shall be authorised on condition that the application for self- assessment 
pertains to the customs procedures referred to in Article 150(2 ) or to re- 
export.  
Article 152  
Customs formalities and controls under self-assessment  
(Article 185(1) of the Code)  
Holders of authorisations for self-assessment may be authorised  to carry 
out controls, under customs supervision, of compliance with pro hib­
itions and restrictions as specified in the authorisation.  
CHAPTER 3  
Release of goods  
Article 153  
Release not conditional upon provision of a guarantee  
(Article 195(2) of the Code)  
Where, before the release of goods which are the subject of a r equest 
for the granting of a tariff quota, the tariff quota in questio n is not 
considered critical, the release of the goods shall not be cond itional 
upon the provision of a guarantee in respect of those goods.  
Article 154  
Notification of the release of the goods  
(Article 6(3)(a) of the Code)  
1. Where the declaration for a customs procedure or re-export i s 
lodged using means other than electronic data-processing techni ques, 
the customs authorities may, for the purposes of notifying the 
declarant of the release of the goods, use means other than ele ctronic 
data-processing techniques.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 112  
2. Where goods were in temporary storage before their release, and 
the customs authorities are to inform the holder of the authori sation for 
the operation of the relevant temporary storage facilities of t he release 
of the goods, the information may be provided using means other  than 
electronic data-processing techniques.  
TITLE VI  
RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT 
DUTY  
CHAPTER 1  
Release for free circulation  
Article 155  
Authorisation for the drawing up of banana weighing certificates  
(Article 163(3) of the Code)  
The customs authorities shall grant an authorisation for the dr awing up 
of supporting documents for standard customs declarations certi fying 
the weighing of fresh bananas falling within CN code 0803 90 10  
subject to import duty (‘banana weighing certificates’) if the applicant 
for such an authorisation fulfils all the following conditions:  
(a) he fulfils the criterion laid down in Article 39(a) of the Code;  
(b) he is involved in the import, carriage, storage or handling  of fresh 
bananas falling within CN code 0803 90 10 subject to import dut y; 
(c) he provides the necessary assurance of the proper conduct o f the 
weighing;  
(d) he has at his disposal appropriate weighing equipment;  
(e) he keeps records enabling the customs authorities to carry out the 
necessary controls.  
Article 156  
Time-limit  
(Article 22(3) of the Code)  
A decision on an application for an authorisation referred to i n 
Article 155 shall be taken without delay and at the latest 30 d ays 
from the date of acceptance of the application.  
Article 157  
Means of communication of the banana weighing certificate  
(Articles 6(2) and 6(3)(a) of the Code)  
The banana weighing certificates may be drawn up and submitted using 
means other than electronic data processing techniques  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 113  
CHAPTER 2  
Relief from import duty  
S e c t i o n 1  
R e t u r n e d g o o d s  
Article 158  
Goods considered to be returned in the state in which they were 
exported  
(Article 203(5) of the Code)  
1. Goods shall be considered to be returned in the state in whi ch they 
were exported where, after having been exported from the custom s 
territory of the Union, they have not received a treatment or h andling 
other than that altering their appearance or necessary to repai r them, 
restore them to good condition or maintain them in good conditi on. 
2. Goods shall be considered to be returned in the state in whi ch they 
were exported where, after having been exported from the custom s 
territory of the Union, they have received a treatment or handl ing 
other than that altering their appearance or necessary to repai r them, 
restore them to good condition or maintain them in good conditi on but 
it became apparent after such treatment or handling had commenc ed that 
that treatment or handling is unsuitable for the intended use o f the 
goods.  
3. Where the goods referred to in paragraph 1 or 2 have undergo ne 
treatment or handling that would have rendered them liable to i mport 
duty if they had been placed under the outward processing proce dure, 
those goods shall be considered to be returned in the state in which they 
were exported only on the condition that that treatment or hand ling, 
including the incorporation of spare parts, does not exceed wha t is 
strictly necessary to enable the goods to be used in the same w ay as 
at the time of export from the customs territory of the Union.  
Article 159  
Goods which on export benefited from measures laid down under 
the common agricultural policy  
(Article 204 of the Code)  
1. Returned goods which on export benefited from measures laid 
down under the common agricultural policy shall be granted reli ef 
from import duty provided that all of the following conditions are 
fulfilled:  
(a) the refunds or other amounts paid under those measures have  been 
repaid, the necessary steps have been taken by the competent au th­
orities to withhold sums to be paid under the measures in respe ct of 
those goods, or the other financial advantages granted have bee n 
cancelled;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 114  
(b) the goods were in one of the following situations:  
(i) they could not be put on the market in the country to which  
they were sent;  
(ii) they were returned by the consignee as being defective or non- 
contractual;  
(iii) they were re-imported into the customs territory of the U nion 
because they could not be used for the purposes intended 
owing to other circumstances outside the exporter's control;  
(c) the goods are declared for release for free circulation in the customs 
territory of the Union within 12 months of the date of completi on of 
the customs formalities relating to their export or later where  
allowed by the customs authorities of the Member State of re- 
import in duly justified circumstances.  
2. The circumstances referred to in paragraph 1(b)(iii) shall b e the 
following:  
(a) goods returned to the customs territory of the Union follow ing 
damage occurring before delivery to the consignee, either to th e 
goods themselves or to the means of transport on which they 
were carried;  
(b) goods originally exported for the purposes of consumption o r sale in 
the course of a trade fair or similar occasion which have not b een so 
consumed or sold;  
(c) goods which could not be delivered to the consignee on acco unt of 
his physical or legal incapacity to honour the contract under w hich 
the goods were exported;  
(d) goods which, because of natural, political or social distur bances, 
could not be delivered to their consignee or which reached him 
after the contractual delivery date;  
(e) fruit and vegetables, covered by the common market organisa tion 
for those products, exported and sent for sale on consignment, but 
which were not sold in the market of the country of destination . 
Article 160  
Means of communication of information sheet INF 3  
(Article 6(3)(a) of the Code)  
A document certifying that the conditions for the relief from i mport 
duty have been fulfilled (‘information sheet INF 3’) may be 
communicated using means other than electronic data-processing tech­
niques.  ▼B
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TITLE VII  
SPECIAL PROCEDURES  
CHAPTER 1  
General provisions  
S e c t i o n 1  
A p p l i c a t i o n f o r a n a u t h o r i s a t i o n  
Article 161  
Applicant established outside the customs territory of the Union  
(Article 211(3)(a) of the Code)  
By way of derogation from Article 211(3)(a) of the Code, the cu stoms 
authorities may in occasional cases, where they consider it jus tified, 
grant an authorisation for the end-use procedure or the inward 
processing procedure to persons established outside the customs  
territory of the Union.  
Article 162  
Place for submitting an application where the applicant is 
established outside the customs territory of the Union  
(Article 22(1) of the Code)  
1. By way of derogation from the third subparagraph of Article 22(1) 
of the Code, where the applicant for an authorisation for the u se of the 
end-use procedure is established outside the customs territory of the 
Union, the competent customs authority shall be that of the pla ce 
where the goods are to be first used.  
2. By way of derogation from the third subparagraph of Article 22(1) 
of the Code, where the applicant for an authorisation for the u se of the 
inward processing procedure is established outside the customs territory 
of the Union, the competent customs authority shall be that of the place 
where the goods are to be first processed.  
Article 163  
Application for an authorisation based on a customs declaration  
(Articles 6(1), 6(2), 6(3)(a) and 211(1) of the Code)  
1. A customs declaration shall, provided that it is supplemente d by 
additional data elements as laid down in Annex A, be considered  an 
application for an authorisation in any of the following cases:  
(a) where goods are to be placed under the temporary admission 
procedure, unless the customs authorities require a formal appl i­
cation in cases covered by Article 236(b);  
(b) where goods are to be placed under the end-use procedure an d the 
applicant intends to wholly assign the goods to the prescribed end- 
use; ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 116  
(c) where goods other than those listed in Annex 71-02 are to b e placed 
under the inward processing procedure;  
(d) where goods other than those listed in Annex 71-02 are to b e placed 
under the outward processing procedure;  
(e) where an authorisation for the use of the outward processin g 
procedure has been granted and replacement products are to be 
released for free circulation using the standard exchange syste m, 
which is not covered by that authorisation;  
(f) where processed products are to be released for free circul ation after 
outward processing and the processing operation concerns goods of 
a non-commercial nature;  
▼M7 
(g) where goods listed in Annex 71-02 whose customs value does not 
exceed EUR 150 000 are already placed or are to be placed under  
the inward processing procedure and are to be destroyed under 
customs supervision due to exceptional and duly justified circu m­
stances.  
▼B 
2. Paragraph 1 shall not apply in any of the following cases:  
(a) simplified declaration;  
(b) centralised clearance;  
(c) entry in the declarant's records;  
(d) where an authorisation other than for temporary admission 
involving more than one Member State is applied for;  
(e) where the use of equivalent goods is applied for in accorda nce with 
Article 223 of the Code;  
(f) where the competent customs authority informs the declarant  that an 
examination of the economic conditions is required in accordanc e 
with Article 211(6) of the Code;  
▼M7 __________  
▼B 
(h) where a retroactive authorisation in accordance with Articl e 211(2) 
of the Code is applied for, except in cases referred to in para graph 
1(e) or (f) of this Article.  
3. Where the customs authorities consider that the placement of  
means of transport or spare parts, accessories and equipment fo r 
means of transport under the temporary admission procedure woul d 
entail a serious risk of non-compliance with one of the obligat ions 
laid down in the customs legislation, the customs declaration r eferred 
to in paragraph 1 shall not be made orally or in accordance wit h 
Article 141. In that case the customs authorities shall inform the 
declarant thereof without delay after the presentation of goods  to 
customs.  
4. The obligation to provide additional data elements referred to in 
paragraph 1 shall not apply in cases involving any of the follo wing 
types of declarations:  
(a) customs declarations for release for free circulation made orally in 
accordance with Article 135;  
(b) customs declarations for temporary admission or re-export d eclar­
ations made orally in accordance with Article 136;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 117  
(c) customs declarations for temporary admission or re-export d eclar­
ations in accordance with Article 139 deemed to be made in 
accordance with Article 141.  
5. ATA and CPD carnets shall be considered applications for an 
authorisation for temporary admission where they fulfil all of the 
following conditions:  
(a) the carnet has been issued in a contracting party to the AT A 
Convention or Istanbul Convention and endorsed and guaranteed 
by an association forming part of a guaranteeing chain as defin ed 
in Article 1(d) of Annex A to the Istanbul Convention;  
(b) the carnet relates to goods and uses covered by the Convent ion 
under which it was issued;  
(c) the carnet is certified by the customs authorities;  
(d) the carnet is valid throughout the customs territory of the  Union.  
Article 164  
Application for renewal or amendment of an authorisation  
(Article 6(3)(a) of the Code)  
The customs authorities may allow an application for renewal or  
amendment of an authorisation referred to in Article 211(1) of the 
Code to be submitted in a written form.  
Article 165  
Supporting document for an oral customs declaration for 
temporary admission  
(Articles 6(2), 6(3)(a) and 211(1) of the Code)  
Where an oral customs declaration is considered an application for an 
authorisation for temporary admission in accordance with 163, t he 
declarant shall present a supporting document as set out in Ann ex 71-01.  
S e c t i o n 2  
T a k i n g a d e c i s i o n o n t h e a p p l i c a t i o n  
Article 166  
Examination of the economic conditions  
(Article 211(3) and (4) of the Code)  
1. The condition laid down in Article 211(4)(b) of the Code sha ll not 
apply to authorisations for inward processing except in any of the 
following cases:  
(a) where the calculation of the amount of import duty is made in 
accordance with Article 86(3) of the Code, evidence exists that  
the essential interests of Union producers are likely to be 
adversely affected and the case is not covered by Article 167(1 )(a) 
to (f);  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 118  
(b) where the calculation of the amount of import duty is made in 
accordance with Article 85 of the Code, the goods intended to b e 
placed under the inward processing procedure would be subject t o 
an agricultural or a commercial policy measure, if they were 
declared for release for free circulation and the case is not 
covered by Article 167(1) (h), (i), (m) or (p);  
▼B 
(c) where the calculation of the amount of import duty is made in 
accordance with Article 85 of the Code, the goods intended to b e 
placed under the inward processing procedure would not be subje ct 
to an agricultural or a commercial policy measure, a provisiona l or 
definitive anti-dumping duty, a countervailing duty, a safeguar d 
measure or an additional duty resulting from a suspension of 
concessions if they were declared for release for free circulat ion, 
evidence exists that the essential interests of Union producers  are 
likely to be adversely affected; and the case is not covered by  
Article 167(1)(g) to (s).  
2. The condition laid down in Article 211(4)(b) of the Code sha ll not 
apply to authorisations for outward processing except where evi dence 
exists that the essential interests of Union producers of goods  listed in 
Annex 71-02 are likely to be adversely affected and the goods a re not 
intended to be repaired.  
Article 167  
Cases in which the economic conditions are deemed to be fulfilled 
for inward processing  
(Article 211(5) of the Code)  
1. The economic conditions for inward processing shall be deeme d to 
be fulfilled where the application concerns any of the followin g oper­
ations:  
(a) the processing of goods not listed in Annex 71-02;  
(b) repair;  
(c) the processing of goods directly or indirectly put at the d isposal of 
the holder of the authorisation, carried out according to speci fi­
cations on behalf of a person established outside of the custom s 
territory of the Union, generally against payment of processing  
costs alone;  
(d) the processing of durum wheat into pasta;  
(e) the placing of goods under inward processing within the lim its of 
the quantity determined on the basis of a balance in accordance  
with Article 18 of Regulation (EU) No 510/2014 of the European 
Parliament and of the Council (  1 ); ▼M7 
( 1 ) Regulation (EU) No 510/2014 of the European Parliament and of  the Council 
of 16 April 2014 laying down the trade arrangements applicable to certain 
goods resulting from the processing of agricultural products an d repealing 
Council Regulations (EC) No 1216/2009 and (EC) No 614/2009 (OJ L 150, 
20.5.2014, p. 1).
 02015R2446 — EN — 01.01.2021 — 005.001 — 119  
(f) the processing of goods which are listed in Annex 71-02, in  any of 
the following situations:  
(i) unavailability of goods produced in the Union sharing the 
same 8-digit CN code, the same commercial quality and 
technical characteristics as the goods intended to be 
imported for the processing operations envisaged;  
(ii) differences in price between goods produced in the Union a nd 
those intended to be imported, where comparable goods 
cannot be used because their price would not make the 
proposed commercial operation economically viable;  
(iii) contractual obligations where comparable goods do not 
conform to the contractual requirements of the third-country 
purchaser of the processed products, or where, in accordance 
with the contract, the processed products must be obtained 
from the goods intended to be placed under inward processing 
in order to comply with provisions concerning the protection 
of industrial or commercial property rights;  
(iv) the aggregate value of goods to be placed under the inward  
processing procedure per applicant and calendar year for each 
eight-digit CN code does not exceed EUR 150 000;  
(g) the processing of goods to ensure their compliance with tec hnical 
requirements for their release for free circulation;  
(h) the processing of goods of a non-commercial nature;  
(i) the processing of goods obtained under a previous authorisa tion, 
the issuing of which was subject to an examination of the econo mic 
conditions;  
(j) the processing of solid and fluid fractions of palm oil, co conut oil, 
fluid fractions of coconut oil, palm kernel oil, fluid fraction s of 
palm kernel oil, babassu oil or castor oil into products which are 
not destined for the food sector;  
▼M7 
(k) the processing into products to be incorporated in or used for 
aircraft for which an authorised release certificate EASA Form 1 
or an equivalent certificate as referred to in Article 2 of Cou ncil 
Regulation (EU) No 2018/581 (  1 ) has been issued;  
▼B 
(l) the processing into products benefitting from the autonomou s 
suspension of import duty on certain weapons and military 
equipment in accordance with Council Regulation (EC) No 
150/2003 (  2 ); ▼B 
( 1 ) Council Regulation (EU) 2018/581 of 16 April 2018 temporarily  suspending 
the autonomous Common Customs Tariff duties on certain goods of  a kind to 
be incorporated in or used for aircraft, and repealing Regulati on (EC) No 
1147/2002 (OJ L 98, 18.4.2018, p. 1). 
( 2 ) Council Regulation (EC) No 150/2003 of 21 January 2003 suspen ding import 
duties on certain weapons and military equipment (OJ L 25, 30.1 .2003, p. 1).
 02015R2446 — EN — 01.01.2021 — 005.001 — 120  
(m) the processing of goods into samples;  
(n) the processing of any electronic type of components, parts,  
assemblies or any other materials into information technology 
products;  
(o) the processing of goods falling within CN codes 2707 or 271 0 into 
products falling within CN codes 2707, 2710 or 2902;  
(p) the reduction to waste and scrap, destruction, recovery of parts or 
components;  
(q) denaturing;  
(r) usual forms of handling referred to in Article 220 of the C ode; 
(s) the aggregate value of goods to be placed under the inward 
processing procedure per applicant and calendar year for each 
eight-digit CN code does not exceed EUR 150 000 with regard 
to goods which are covered by Annex 71-02 and EUR 300 000 
for other goods, except where the goods intended to be placed 
under the inward-processing procedure would be subject to a pro ­
visional or definitive anti-dumping duty, a countervailing duty , a 
safeguard measure or an additional duty resulting from a 
suspension of concessions if they were declared for release for  
free circulation.  
2. The unavailability referred to in paragraph 1(f)(i) shall co ver any 
of the following cases:  
(a) the total absence of production of comparable goods within the 
customs territory of the Union;  
(b) the unavailability of a sufficient quantity of those goods in order to 
carry out the processing operations envisaged;  
(c) comparable Union goods cannot be made available to the appl icant 
in time for the proposed commercial operation to be carried out , 
despite a request having been made in good time.  
▼M7 __________  
▼B 
Article 169  
Authorisation for the use of equivalent goods  
(Articles 223(1) and (2) and 223(3)(c) of the Code)  
1. Whether the use of equivalent goods is systematic or not sha ll not 
be relevant for the purposes of granting an authorisation in ac cordance 
with Article 223(2) of the Code.  
2. The use of equivalent goods as referred to in the first subp ara­
graph of Article 223(1) of the Code shall not be authorised whe re the 
goods placed under the special procedure would be subject to a provi­
sional or definitive anti-dumping, countervailing, safeguard du ty or an 
additional duty resulting from a suspension of concessions if t hey were 
declared for release for free circulation.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 121  
3. The use of equivalent goods as referred to in the second sub para­
graph of Article 223(1) of the Code shall not be authorised whe re the 
non-Union goods processed instead of the Union goods placed und er 
the outward processing procedure would be subject to a provisio nal or 
definitive anti-dumping, countervailing, safeguard duty or an a dditional 
duty resulting from a suspension of concessions if they were de clared 
for release for free circulation.  
4. The use of equivalent goods under customs warehousing shall not 
be authorised where the non-Union goods placed under the custom s 
warehousing procedure are of those referred to in Annex 71-02.  
5. The use of equivalent goods shall not be authorised for good s or 
products that have been genetically modified or contain element s that 
have undergone genetic modification.  
6. By way of derogation from the third subparagraph of 
Article 223(1) of the Code, the following shall be regarded as 
equivalent goods for inward processing:  
(a) goods at a more advanced stage of manufacture than the non- Union 
goods placed under the inward processing procedure where the 
essential part of the processing with regard to these equivalen t 
goods is carried out in the undertaking of the holder of the au th­
orisation or in the undertaking where the operation is being ca rried 
out on his behalf;  
(b) in case of repair, new goods instead of used goods or goods  in a 
better condition than the non-Union goods placed under the inwa rd 
processing procedure;  
(c) goods with technical characteristics similar to the goods w hich they 
are replacing provided that they have the same eight-digit Comb ined 
Nomenclature code and the same commercial quality.  
7. By way of derogation from the third subparagraph of 
Article 223(1) of the Code, for goods referred to in Annex 71-0 4 the 
special provisions set out in that Annex shall apply.  
8. In case of temporary admission, equivalent goods may be used  
only where the authorisation for temporary admission with total  relief 
from import duty is granted in accordance with Articles 208 to 211. 
Article 170  
Processed products or goods placed under inward processing 
IM/EX  
(Article 211(1) of the Code)  
1. The authorisation for inward processing IM/EX shall, upon re quest 
by the applicant, specify that processed products or goods plac ed under 
that inward processing IM/EX which have not been declared for a  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 122  
subsequent customs procedure or re-exported on expiry of the pe riod for 
discharge shall be deemed to have been released for free circul ation on 
the date of expiry of the period for discharge.  
2. Paragraph 1 shall not apply in so far as the products or goo ds are 
subject to prohibitive or restrictive measures.  
Article 171  
Time-limit for taking a decision on an application for an 
authorisation referred to in Article 211(1) of the Code  
(Article 22(3) of the Code)  
1. Where an application for an authorisation referred to in 
Article 211(1)(a) of the Code involves one Member State only, a  
decision on that application shall, by way of derogation from t he first 
subparagraph of Article 22(3) of the Code, be taken without del ay and 
at the latest within 30 days from the date of acceptance of the  appli­
cation.  
Where an application for an authorisation referred to in Articl e 211(1)(b) 
of the Code involves one Member State only, a decision on that appli­
cation shall, by way of derogation from the first subparagraph of 
Article 22(3) of the Code, be taken without delay and at the la test 
within 60 days from the date of acceptance of the application.  
2. Where the economic conditions have to be examined in 
accordance with Article 211(6) of the Code, the time-limit refe rred to 
in the first subparagraph of paragraph 1 of this Article shall be extended 
to one year from the date on which the file was transmitted to the 
Commission.  
The customs authorities shall inform the applicant, or the hold er of the 
authorisation, of the need to examine the economic conditions a nd, if 
the authorisation has not yet been issued, of the extension of the time- 
limit in accordance with the first subparagraph.  
Article 172  
Retroactive effect  
(Article 22(4) of the Code)  
1. Where the customs authorities grant an authorisation with re tro­
active effect in accordance with Article 211(2) of the Code, th e auth­
orisation shall take effect at the earliest on the date of acce ptance of the 
application.  
2. In exceptional circumstances, the customs authorities may al low 
an authorisation referred to in paragraph 1 to take effect at t he earliest 
one year, in case of goods covered by Annex 71-02 three months,  
before the date of acceptance of the application.  
3. If an application concerns renewal of an authorisation for t he same 
kind of operation and goods, an authorisation may be granted wi th 
retroactive effect from the date on which the original authoris ation 
expired.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 123  
Where, in accordance with Article 211(6) of the Code, an examin ation 
of the economic conditions is required in connection with a ren ewal of 
an authorisation for the same kind of operation and goods, an a uthor­
isation with retroactive effect shall take effect at the earlie st on the date 
on which the conclusion on the economic conditions has been dra wn. 
Article 173  
Validity of an authorisation  
(Article 22(5) of the Code)  
1. Where an authorisation is granted in accordance with 
Article 211(1)(a) of the Code, the period of validity of the au thorisation 
shall not exceed five years from the date on which the authoris ation 
takes effect  
2. The period of validity referred to in paragraph 1 shall not exceed 
three years where the authorisation relates to goods referred t o in Annex 
71-02.  
Article 174  
Time-limit for the discharge of a special procedure  
(Article 215(4) of the Code)  
1. At the request of the holder of the procedure, the time-limi t for 
discharge specified in an authorisation granted in accordance w ith 
Article 211(1) of the Code may be extended by the customs autho rities, 
even after the time-limit originally set has expired.  
2. Where the time-limit for discharge expires on a specific dat e for 
all the goods placed under the procedure in a given period, the  customs 
authorities may establish in the authorisation as referred to i n 
Article 211(1)(a) of the Code that the time-limit for discharge  is auto­
matically extended for all goods still under the procedure on t hat date. 
The customs authorities may decide to terminate the automatic 
extension of the time-limit with regard to all or some of the g oods 
placed under the procedure.  
Article 175  
Bill of discharge  
(Articles 6(2), 6(3)(a) and 211(1) of the Code)  
1. Authorisations for the use of inward processing IM/EX, inwar d 
processing EX/IM without the use of standardised exchange of 
information as referred to in Article 176, or end-use shall sti pulate 
that the holder of the authorisation must present the bill of d ischarge 
to the supervising customs office within 30 days after the expi ry of the 
time-limit for discharge.  
However, the supervising customs office may waive the obligatio n to 
present the bill of discharge where it considers it unnecessary . ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 124  
2. At the request of the holder of the authorisation, the custo ms 
authorities may extend the period referred to in paragraph 1 to  60 
days. In exceptional cases, the customs authorities may extend the 
period even if it has expired.  
3. The bill of discharge shall contain the particulars listed i n Annex 
71-06, unless otherwise determined by the supervising customs o ffice.  
4. Where processed products or goods placed under the inward 
processing IM/EX procedure are deemed to have been released for  
free circulation in accordance with Article 170(1), that fact s hall be 
stated in the bill of discharge.  
5. Where the authorisation for inward processing IM/EX specifie s 
that processed products or goods placed under that procedure ar e 
deemed to have been released for free circulation on the date o f 
expiry of the period for discharge, the holder of the authorisa tion 
shall present the bill of discharge to the supervising customs office as 
referred to in paragraph 1 of this Article.  
6. The customs authorities may allow that the bill of discharge  be 
presented by means other than electronic data-processing techni ques.  
Article 176  
Standardised exchange of information and obligations of the holder 
of an authorisation for the use of a processing procedure  
(Article 211(1) of the Code)  
1. Authorisations for the use of inward processing EX/IM or out ward 
processing EX/IM which involve one or more than one Member Stat e 
and authorisations for the use of inward processing IM/EX or ou tward 
processing IM/EX which involve more than one Member State shall  
establish the following obligations:  
(a) use of the standardised exchange of information (INF) as re ferred to 
in Article 181, unless the customs authorities agree other mean s of 
electronic exchange of information;  
(b) the holder of the authorisation shall provide the supervisi ng customs 
office with information as referred to in Section A of Annex 71 -05; 
(c) where the following declarations or notifications are lodge d, they 
shall refer to the relevant INF number:  
(i) customs declaration for inward processing;  
(ii) export declaration for inward processing EX/IM or outward 
processing;  
(iii) customs declarations for release for free circulation aft er 
outward processing;  
(iv) customs declarations for the discharge of the processing 
procedure;  
(v) re- export declarations or re-export notifications.  
2. Authorisations for the use of inward processing IM/EX which 
involve only one Member State shall establish that, at the requ est of 
the supervising customs office, the holder of the authorisation  shall  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 125  
provide that customs office with sufficient information about t he goods 
which were placed under the inward processing procedure allowin g the 
supervising customs office to calculate the amount of import du ty in 
accordance with Article 86(3) of the Code.  
▼M7 
Article 177  
Storage of Union goods together with non-Union goods in a storage 
facility  
(Article 211(1) of the Code)  
1. Where Union goods are stored together with non-Union goods i n a 
storage facility for customs warehousing and it is impossible o r would 
only be possible at a disproportionate cost to identify at all times each 
type of goods (common storage), the authorisation as referred t o in 
Article 211(1)(b) of the Code shall establish that accounting s egregation 
shall be carried out with regard to each type of goods, customs  status 
and, where appropriate, origin of goods.  
2. Union goods stored together with non-Union goods in a storag e 
facility as referred to in paragraph 1 shall share the same eig ht-digit CN 
code, the same commercial quality and the same technical charac ter­
istics.  
3. For the purposes of paragraph 2, non-Union goods which would  
be subject, at the time where they would be going to be stored together 
with Union goods, to a provisional or definitive anti-dumping d uty, a 
countervailing duty, a safeguard measure or an additional duty resulting 
from a suspension of concessions if they were declared for rele ase for 
free circulation, shall not be considered to have the same comm ercial 
quality as the Union goods .  
4. Paragraph 3 shall not apply where non-Union goods are stored  
together with Union goods which were previously declared as non - 
Union goods for release for free circulation and for which the duties 
referred to in paragraph 3 have been paid.  
▼M3 
Article 177a  
Mixed storage of products subject to customs supervision under 
end-use  
(Article 211(1) of the Code)  
The end-use authorisation as referred to in Article 211(1)(a) o f the Code 
shall establish means and methods of identification and of cust oms 
supervision for mixed storage of products subject to customs su per­
vision falling within Chapters 27 and 29 of the Combined Nomenc lature 
or of such products with crude petroleum oils falling within CN  code 
2709 00.  
Where the products referred to in the first paragraph do not fa ll within 
the same eight-digit CN code, or do not share the same commerci al 
quality and the same technical and physical characteristics, mi xed 
storage may be allowed only where the whole mixture is to under go 
one of the treatments referred to in Additional Note 5 to Chapt er 27 of 
the Combined Nomenclature.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 126  
S e c t i o n 3  
O t h e r p r o v i s i o n s  
Article 178  
Records  
(Articles 211(1) and 214(1) of the Code)  
1. The records referred to in Article 214(1) of the Code shall contain 
the following:  
(a) where appropriate, the reference to the authorisation requi red for 
placing the goods under a special procedure;  
(b) the MRN or, where it does not exist, any other number or co de 
identifying the customs declarations by means of which the good s 
are placed under the special procedure and, where the procedure  
has been discharged in accordance with Article 215(1) of the Co de, 
information about the manner in which the procedure was 
discharged;  
(c) data that unequivocally allows the identification of custom s 
documents other than customs declarations, of any other 
documents relevant to the placing of goods under a special 
procedure and of any other documents relevant to the 
corresponding discharge of the procedure;  
(d) particulars of marks, identifying numbers, number and kind of 
packages, the quantity and usual commercial or technical 
description of the goods and, where relevant, the identificatio n 
marks of the container necessary to identify the goods;  
(e) location of goods and information about any movement thereo f; 
(f) customs status of goods;  
(g) particulars of usual forms of handling and, where applicabl e, the 
new tariff classification resulting from those usual forms of 
handling;  
(h) particulars of temporary admission or end-use;  
(i) particulars of inward or outward processing including infor mation 
about the nature of the processing;  
(j) where Article 86(1) of the Code applies, the costs for stor age or 
usual forms of handling;  
(k) the rate of yield or its method of calculation, where appro priate;  
(l) particulars enabling customs supervision and controls of th e use of 
equivalent goods in accordance with Article 223 of the Code;  
(m) where accounting segregation is required, information about  type of 
goods, customs status and, where appropriate, origin of the goo ds; 
(n) in the cases of temporary admission referred to in Article 238, the 
particulars required by that Article;  
(o) in the cases of inward processing referred to in Article 24 1, the 
particulars required by that Article;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 127  
(p) where appropriate, particulars of any transfer of rights an d obli­
gations in accordance with Article 218 of the Code;  
(q) where the records are not part of the main accounts for cus toms 
purposes, a reference to those main accounts for customs purpos es; 
(r) additional information for special cases, at the request of  the 
customs authorities for justified reasons.  
2. In the case of free zones, the records shall, in addition to  the 
information provided for in paragraph 1, contain the following:  
(a) particulars identifying the transport documents for the goo ds 
entering or leaving the free zones;  
(b) particulars concerning the use or consumption of goods of w hich 
the release for free circulation or temporary admission would n ot 
entail application of import duty or measures laid down under t he 
common agricultural or commercial policies in accordance with 
Article 247(2) of the Code.  
3. The customs authorities may waive the requirement for some o f 
the information provided for in paragraphs 1 and 2, where this does not 
adversely affect the customs supervision and controls of the us e of a 
special procedure.  
4. In the case of temporary admission, records shall be kept on ly if 
required by the customs authorities.  
Article 179  
Movement of goods between different places in the customs 
territory of the Union  
(Article 219 of the Code)  
1. Movement of goods placed under inward processing, temporary 
admission or end-use may take place between different places in  the 
customs territory of the Union without customs formalities othe r than 
those set out in Article 178(1)(e).  
2. Movement of goods placed under outward processing may take 
place within the customs territory of the Union from the custom s office 
of placement to the customs office of exit.  
3. Movement of goods placed under customs warehousing may take 
place within the customs territory of the Union without customs  
formalities other than those set out in Article 178(1)(e) as fo llows:  
(a) between different storage facilities designated in the same  authoris­
ation;  
(b) from the customs office of placement to the storage facilit ies; or  
(c) from the storage facilities to the customs office of exit o r any 
customs office indicated in the authorisation for a special 
procedure as referred to in Article 211(1) of the Code, 
empowered to release goods to a subsequent customs procedure 
or to receive the re-export declaration for the purposes of 
discharging the special procedure.  
Movements under customs warehousing shall end within 30 days af ter 
goods have been removed from the customs warehouse.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 128  
At the request of the holder of the procedure, the customs auth orities 
may extend the 30-day period.  
4. Where goods are moved under customs warehousing from the 
storage facilities to the customs office of exit, the records r eferred to 
in Article 214(1) of the Code shall provide information about t he exit of 
the goods within 100 days after the goods have been removed fro m the 
customs warehouse.  
At the request of the holder of the procedure, the customs auth orities 
may extend the 100-day period.  
Article 180  
Usual forms of handling  
(Article 220 of the Code)  
The usual forms of handling provided for in Article 220 of the Code 
shall be those set out in Annex 71-03.  
Article 181  
Standardised exchange of information  
(Article 6(2) of the Code)  
1. The supervising customs office shall make the relevant data 
elements set out in Section A of Annex 71-05 available in the e lectronic 
system set up pursuant to Article 16(1) of the Code for the pur poses of 
standardised exchange of information (INF), for:  
(a) inward processing EX/IM or outward processing EX/IM which 
involves one or more than one Member State;  
(b) inward processing IM/EX or outward processing IM/EX which 
involves more than one Member State.  
2. Where the responsible customs authority as referred to in 
Article 101(1) of the Code has requested a standardised exchang e of 
information between customs authorities with regard to goods pl aced 
under inward processing IM/EX which involves only one Member St ate, 
the supervising customs office shall make the relevant data ele ments set 
out in Section B of Annex 71-05 available in the electronic sys tem set 
up pursuant to Article 16(1) of the Code for the purposes of IN F. 
3. Where a customs declaration or re-export declaration or re-e xport 
notification refers to an INF, the competent customs authoritie s shall 
make the specific data elements set out in Section A of Annex 7 1-05 
available in the electronic system set up pursuant to Article 1 6(1) of the 
Code for the purposes of INF.  
4. The customs authorities shall disclose updated information 
concerning the INF to the holder of the authorisation at his re quest.  
▼M1 
5. Until the dates of deployment of the UCC Information Sheets 
(INF) for Special Procedures system referred to in the Annex to  Im­
plementing Decision 2014/255/EU, by derogation from paragraph 1  of 
this Article, means other than electronic data processing techn iques may 
be used.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 129  
Article 182  
Customs status of animals born of animals placed under a special 
procedure  
(Article 153(3) of the Code)  
Where the total value of animals, born in the customs territory  of the 
Union of animals subject to one customs declaration and placed under 
the storage procedure, the temporary admission procedure or the  inward 
processing procedure, exceeds EUR 100, those animals shall be d eemed 
to be non-Union goods and to be placed under the same procedure  as 
the animals of which they were born.  
Article 183  
Waiver from the obligation to lodge a supplementary declaration  
(Article 167(2)(b) of the Code)  
The obligation to lodge a supplementary declaration shall be wa ived for 
goods for which a special procedure other than transit has been  
discharged by placing them under a subsequent special procedure  
other than transit provided that all of the following condition s are 
fulfilled:  
(a) the holder of the authorisation of the first and subsequent  special 
procedure is the same person;  
(b) the customs declaration for the first special procedure was  lodged in 
the standard form, or the declarant has lodged a supplementary 
declaration in accordance with the first sub-paragraph of 
Article 167(1) of the Code in respect of the first special proc edure;  
(c) the first special procedure is discharged by the placement of goods 
under a subsequent special procedure other than end-use or inwa rd 
processing, following the lodging of a customs declaration in t he 
form of an entry in the declarant's records .  
CHAPTER 2  
Transit  
S e c t i o n 1  
E x t e r n a l a n d i n t e r n a l t r a n s i t p r o c e d u r e  
Article 184  
Means of communication of the MRN of a transit operation and of 
the MRN of a TIR operation to the customs authorities  
(Article 6(3)(a) of the Code)  
The MRN of a transit declaration or of a TIR operation may be 
submitted to the customs authorities by any of the following me ans 
other than electronic data-processing techniques:  
(a) a bar code;  
(b) a transit accompanying document;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 130  
(c) a transit/security accompanying document;  
(d) in case of a TIR operation, a TIR carnet;  
(e) other means as allowed by the receiving customs authority.  
▼M1 
Until the dates of the upgrading of the New Computerised Transi t 
System referred to in the Annex to Implementing Decision 
2014/255/EU, the MRN of a transit declaration shall be submitte d to 
the customs authorities by the means referred to in points (b) and (c) of 
the first paragraph.  
▼B 
Article 185  
Transit accompanying document and transit/security accompanying 
document  
(Article 6(2) of the Code)  
The common data requirements for the transit accompanying docum ent 
and, if necessary, for the list of items, and for the transit/s ecurity accom­
panying document and the transit/security list of items are set  out in 
Annex B-02.  
Article 186  
Applications for the status of authorised consignee for TIR 
operations  
(Article 22(1) 3rd subparagraph of the Code)  
For the purposes of TIR operations, applications for the status  of auth­
orised consignee referred to in Article 230 of the Code shall b e 
submitted to the customs authority competent to take the decisi on in 
the Member State where the TIR operations of the applicant are due to 
be terminated.  
Article 187  
Authorisations for the status of authorised consignee for TIR 
operations  
(Article 230 of the Code)  
1. The status of authorised consignee laid down in Article 230 of the 
Code shall be granted to applicants fulfilling the following co nditions:  
(a) the applicant is established in the customs territory of th e Union;  
(b) the applicant declares that he will regularly receive goods  moved 
under a TIR operation;  
(c) the applicant fulfils the criteria laid down in Article 39( a), (b) and 
(d) of the Code.  
2. The authorisations shall only be granted provided that the c ustoms 
authority considers that it will be able to supervise the TIR o perations 
and carry out controls without an administrative effort disprop ortionate 
to the requirements of the person concerned.  
3. The authorisation concerning the status of authorised consig nee 
shall apply to TIR operations that are due to be terminated in the 
Member State where the authorisation was granted, at the place or 
places in that Member State specified in the authorisation.  ▼B
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S e c t i o n 2  
E x t e r n a l a n d i n t e r n a l U n i o n t r a n s i t p r o c e d u r e  
Article 188  
Special fiscal territories  
(Article 1(3) of the Code)  
1. Where Union goods are moved from a special fiscal territory to 
another part of the customs territory of the Union, which is no t a special 
fiscal territory, and that movement ends at a place situated ou tside the 
Member State where they entered that part of the customs territ ory of 
the Union, those Union goods shall be moved under the internal Union 
transit procedure referred to in Article 227 of the Code.  
2. In situations other than those covered by paragraph 1, the i nternal 
Union transit procedure may be used for Union goods moved betwe en a 
special fiscal territory and another part of the customs territ ory of the 
Union.  
▼M3 
Article 189  
Application of the external transit procedure in specific cases  
(Article 226(2) of the Code)  
1. Where Union goods are exported to a third country which is a  
contracting party to the Convention on a common transit procedu re or 
where Union goods are exported and pass through one or more com mon 
transit countries and the provisions of the Convention on a com mon 
transit procedure apply, the goods shall be placed under the ex ternal 
transit procedure referred to in Article 226(2) of the Code in the 
following cases:  
(a) the Union goods have undergone customs export formalities w ith a 
view to refunds being granted on export to third countries unde r the 
common agricultural policy;  
(b) the Union goods have come from intervention stocks, they ar e 
subject to measures of control as to their use or destination, and 
they have undergone customs formalities on export to third 
countries under the common agricultural policy;  
(c) the Union goods are eligible for repayment or remission of import 
duty in accordance with Article 118(1) of the Code.  
2. Union goods which are eligible for the repayment or remissio n of 
import duty in accordance with Article 118(1) of the Code may b e 
placed under the external transit procedure referred to in Arti cles 
118(4) and 226(2) of the Code.  ▼B
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3. Where Union goods are exported to a third country and moved 
within the customs territory of the Union under a TIR operation  or 
under a transit procedure in accordance with the ATA Convention  or 
the Istanbul Convention, the goods shall be placed under the ex ternal 
transit procedure referred to in Article 226(2) of the Code.  
4. Where goods referred to in Article 1 of Directive 2008/118/E C 
having the customs status of Union goods are exported, those go ods 
may be placed under the external transit procedure referred to in 
Article 226(2) of the Code.  
▼B 
Article 190  
Receipt endorsed by the customs office of destination  
(Article 6(3)(a) of the Code)  
A receipt endorsed by the customs office of destination at the request of 
the person presenting the goods and the information required by  that 
office shall contain the data referred to in Annex 72-03.  
Article 191  
General provisions on authorisations of simplifications  
(Article 233(4) of the Code)  
1. Authorisations referred to in Article 233(4) of the Code sha ll be 
granted to applicants fulfilling the following conditions:  
(a) the applicant is established in the customs territory of th e Union,  
(b) the applicant declares that he will regularly use the Union  transit 
arrangements;  
(c) the applicant fulfils the criteria laid down in Article 39( a), (b) and 
(d) of the Code.  
2. The authorisations shall only be granted provided that the c ustoms 
authority considers that it will be able to supervise the Union  transit 
procedure and carry out controls without an administrative effo rt dispro­
portionate to the requirements of the person concerned.  
Article 192  
Applications for the status of authorised consignor for placing 
goods under the Union transit procedure  
(Article 22(1) 3rd subparagraph of the Code)  
For the purposes of placing goods under the Union transit proce dure, 
applications for the status of authorised consignor referred to  in 
Article 233(4)(a) of the Code shall be submitted to the customs  
authority competent to take the decision in the Member State wh ere 
the Union transit operations of the applicant are due to begin.  ▼M3
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Article 193  
Authorisations for the status of authorised consignor for placing 
goods under the Union transit procedure  
(Article 233(4)(a) of the Code)  
▼B 
The status of authorised consignor referred to in Article 233(4 )(a) of the 
Code shall only be granted to applicants who are authorised in 
accordance with Article 89(5) of the Code to provide a comprehe nsive 
guarantee or to use a guarantee waiver in accordance with Artic le 95(2) 
of the Code.  
Article 194  
Applications for the status of authorised consignee for receiving 
goods moved under the Union transit procedure  
(Article 22(1) 3rd subparagraph of the Code)  
For the purposes of receiving goods moved under the Union trans it 
procedure, applications for the status of authorised consignee referred 
to in Article 233(4)(b) of the Code shall be submitted to the c ustoms 
authority competent to take the decision in the Member State wh ere the 
Union transit operations of the applicant are due to be ended.  
▼M3 
Article 195  
Authorisations for the status of authorised consignee for receiving 
goods moved under the Union transit procedure  
(Article 233(4)(b) of the Code)  
▼B 
The status of authorised consignee referred to in Article 233(4 )(b) of the 
Code shall only be granted to applicants who declare that they will 
regularly receive goods that have been placed under a Union tra nsit 
procedure.  
Article 196  
Receipt issued by authorised consignee  
(Article 6(3)(a) of the Code)  
A receipt issued by the authorised consignee to the carrier upo n 
delivering the goods and the information required shall contain  the 
data referred to in Annex 72-03.  
▼M3 
Article 197  
Authorisation for use of seals of a special type  
(Article 233(4)(c) of the Code)  
▼B 
1. Authorisations in accordance with Article 233(4)(c) of the C ode to 
use seals of a special type on means of transport, containers o r packages  ▼M3
 02015R2446 — EN — 01.01.2021 — 005.001 — 134  
used for the Union transit procedure shall be granted where the  customs 
authorities approve the seals set out in the application for th e authoris­
ation.  
2. The customs authority shall accept in the context of authori sation 
the seals of a special type that have been approved by the cust oms 
authorities of another Member State unless they have informatio n that 
the particular seal is not suitable for customs purposes.  
▼M3 
Article 197a  
Applications for the use of seals of special type  
(Article 22(1) 3rd subparagraph of the Code)  
Where an authorised consignor or an economic operator who appli es for 
the status of authorised consignor referred to in Article 233(4 )(a) of the 
Code applies for an authorisation to use seals of a special typ e, as 
referred to in Article 233(4)(c) of the Code, the application m ay be 
submitted to the customs authority competent to take a decision  in 
the Member State where the Union transit operations of the auth orised 
consignor are due to begin.  
▼B 
Article 198  
Authorisation for the use of a transit declaration with reduced data 
requirements  
(Article 233(4)(d) of the Code)  
Authorisations in accordance with Article 233(4)(d) of the Code  to use a 
customs declaration with reduced data requirements to place goo ds 
under the Union transit procedure shall be granted for:  
(a) transport of goods by rail;  
(b) transport of goods by air and sea where an electronic trans port 
document is not used as a transit declaration.  
Article 199  
Authorisations for the use of an electronic transport document as a 
transit declaration for air transport  
(Article 233(4)(e) of the Code)  
For the purposes of air transport, authorisations for the use o f an elec­
tronic transport document as a transit declaration to place goo ds under 
the Union transit procedure in accordance with Article 233(4)(e ) of the 
Code shall only be granted where:  
(a) the applicant operates a significant number of flights betw een Union 
airports;  ▼B
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(b) the applicant demonstrates that he will be able to ensure t hat the 
particulars of the electronic transport document are available to the 
customs office of departure at the airport of departure and to the 
customs office of destination at the airport of destination and  that 
those particulars are the same at the customs office of departu re and 
the customs office of destination.  
Article 200  
Authorisations for the use of an electronic transport document as a 
transit declaration for maritime transport  
(Article 233(4)(e) of the Code)  
For the purposes of maritime transport, authorisations for the use of an 
electronic transport document as a transit declaration to place  goods 
under the Union transit procedure in accordance with Article 23 3(4)(e) 
of the Code shall only be granted where:  
(a) the applicant operates a significant number of voyages betw een 
Union ports;  
(b) the applicant demonstrates that he will be able to ensure t hat the 
particulars of the electronic transport document are available to the 
customs office of departure in the port of departure and to the  
customs office of destination in the port of destination and th at 
those particulars are the same at the customs office of departu re 
and the customs office of destination.  
CHAPTER 3  
Customs warehousing  
Article 201  
Retail sale  
(Article 211(1)(b) of the Code)  
Authorisations for the operation of storage facilities for the customs 
warehousing of goods shall be granted on condition that the sto rage 
facilities are not used for the purpose of retail sale, unless goods are 
retailed in any of the following situations:  
(a) with relief from import duty to travellers to or from count ries or 
territories outside the customs territory of the Union;  
(b) with relief from import duty to members of international or ganisa­
tions;  
(c) with relief from import duty to NATO forces;  
(d) with relief from import duty under diplomatic or consular a rrange­
ments;  
(e) remotely, including via the Internet.  ▼B
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Article 202  
Specially equipped storage facilities  
(Article 211(1)(b) of the Code)  
Where goods present a danger or are likely to spoil other goods  or 
require special facilities for other reasons, authorisations fo r the 
operation of storage facilities for the customs warehousing of goods 
may specify that the goods may only be stored in storage facili ties 
specially equipped to receive them.  
Article 203  
Type of storage facilities  
(Article 211(1)(b) of the Code)  
Authorisations for the operation of storage facilities for the customs 
warehousing of goods shall specify which of the following types  of 
customs warehouses is to be used under each authorisation:  
(a) public customs warehouse type I;  
(b) public customs warehouse type II;  
(c) private customs warehouse.  
CHAPTER 4  
Specific use  
S e c t i o n 1  
T e m p o r a r y a d m i s s i o n  
S u b s e c t i o n 1  
G e n e r a l p r o v i s i o n s  
Article 204  
General provisions  
(Article 211(1)(a) of the Code)  
Unless otherwise provided for, authorisations for the use of th e 
temporary admission procedure shall be granted on condition tha t the 
state of the goods placed under the procedure remains the same.  
However, repairs and maintenance, including overhaul and adjust ments 
or measures to preserve the goods or to ensure their compliance  with the 
technical requirements for their use under the procedure shall be 
admissible.  ▼B
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Article 205  
Place for submitting an application  
(Article 22(1) of the Code)  
1. By way of derogation from the third subparagraph of Article 22(1) 
of the Code, an application for an authorisation for temporary admission 
shall be submitted to the customs authority competent for the p lace 
where the goods are to be first used.  
2. By way of derogation from the third subparagraph of Article 22(1) 
of the Code, where an application for an authorisation for temp orary 
admission is made by means of an oral customs declaration in 
accordance with Article 136, an act in accordance with Article 139 or 
an ATA or a CPD carnet in accordance with Article 163, it shall  be 
made at the place where the goods are presented and declared fo r 
temporary admission.  
Article 206  
Temporary admission with partial relief from import duty  
(Articles 211(1) and 250(2)(d) of the Code)  
1. The authorisation for the use of the temporary admission 
procedure with partial relief from import duty shall be granted  in 
respect of goods which do not meet all the relevant requirement s for 
total relief from import duty laid down in Articles 209 to 216 and 
Articles 219 to 236.  
2. The authorisation for the use of the temporary admission 
procedure with partial relief from import duty shall not be gra nted for 
consumable goods.  
3. The authorisation for the use of the temporary admission 
procedure with partial relief from import duties shall be grant ed on 
condition that the amount of import duty due in accordance with  the 
second subparagraph of Article 252(1) of the Code shall be paid  when 
the procedure has been discharged.  
S u b s e c t i o n 2  
M e a n s o f t r a n s p o r t , p a l l e t s a n d c o n t a i n e r s i n c l u d i n g 
t h e i r a c c e s s o r i e s a n d e q u i p m e n t  
Article 207  
General provisions  
(Article 211(3) of the Code)  
Total relief from import duty may be granted for goods as refer red to in 
Articles 208 to 211 and Article 213 also where the applicant an d the 
holder of the procedure are established inside the customs terr itory of 
the Union.  
▼M3 
Where in this Subsection a commercial use of a means of transpo rt is 
referred to, it shall mean the use of a means of transport for the 
transport of persons for remuneration or the use of a means of 
transport for the industrial or commercial transport of goods, whether 
or not for remuneration. A private use of a means of transport shall 
mean the use of a means of transport other than commercial.  ▼B
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Article 208  
Pallets  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for pallets.  
Article 209  
Spare parts, accessories and equipment for pallets  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for spare parts,  acces­
sories and equipment for pallets where they are temporarily imp orted to 
be re-exported separately or as part of pallets.  
Article 210  
Containers  
(Articles 18(2) and 250(2)(d) of the Code)  
1. Total relief from import duties shall be granted for contain ers 
where they have been durably marked in an appropriate and clear ly 
visible place with all of the following information:  
(a) the identification of the owner or operator, which may be s hown 
either by its full name or by an established identification sys tem, 
excluding symbols such as emblems or flags;  
(b) the identification marks and numbers of the container, give n by the 
owner or operator;  
(c) the tare weight of the container, including all its permane ntly fixed 
equipment.  
For freight containers considered for maritime use, or for any other 
container utilising an ISO standard prefix consisting of four c apital 
letters ending in U, the identification of the owner or princip al 
operator and the container serial number and check digit of the  
container shall adhere to International Standard ISO 6346 and i ts 
annexes.  
2. Where the application for authorisation is made in accordanc e with 
Article 163(1), the containers shall be monitored by a person e stablished 
in the customs territory of the Union or by a person establishe d outside 
of the customs territory of the Union who is represented in the  customs 
territory of the Union.  
That person shall upon request supply to the customs authoritie s 
detailed information concerning the movements of each container  
granted temporary admission including the dates and places of i ts 
entry and discharge.  ▼B
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Article 211  
Spare parts, accessories and equipment for containers  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for spare parts,  acces­
sories and equipment for containers where they are temporarily 
imported to be re-exported separately or as part of containers.  
Article 212  
Conditions for granting total relief from import duty for means of 
transport  
(Article 250(2)(d) of the Code)  
1. For the purposes of this Article the term 'means of transpor t' shall 
include normal spare parts, accessories and equipment accompany ing 
the means of transport.  
▼M3 
2. Where means of transport are declared for temporary admissio n 
orally in accordance with Article 136(1) or by another act in a ccordance 
with Article 139(1), in conjunction with Article 141(1), the au thorisation 
for temporary admission shall be granted to the person who has the 
physical control of the goods at the moment of the release of g oods for 
the temporary admission procedure unless that person acts on be half of 
another person. If so, the authorisation shall be granted to th e latter 
person.  
▼B 
3. Total relief from import duty shall be granted for means of road, 
rail, air, sea and inland waterway transport where they fulfil the 
following conditions:  
(a) they are registered outside the customs territory of the Un ion in the 
name of a person established outside that territory or ,where t he 
means of transport are not registered, they are owned by a pers on 
established outside the customs territory of the Union;  
(b) they are used by a person established outside the customs t erritory 
of the Union, without prejudice to Articles 214, 215 and 216.  
Where those means of transport are used privately by a third pe rson 
established outside the customs territory of the Union, total r elief from 
import duty shall be granted provided that that person is duly authorised 
in writing by the holder of the authorisation.  
Article 213  
Spare parts, accessories and equipment for non-Union means of 
transport  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for spare parts,  acces­
sories and equipment for means of transport where they are temp orarily 
imported to be re-exported separately or as part of means of tr ansport.  ▼B
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Article 214  
Conditions for granting total relief from import duty to persons 
established in the customs territory of the Union  
(Article 250(2)(d) of the Code)  
Persons established in the customs territory of the Union shall  benefit 
from total relief from import duty where any of the following c onditions 
is fulfilled:  
(a) in the case of means of rail transport, they are put at the  disposal of 
such persons under an agreement whereby each person may use the  
rolling stock of the other within the framework of that agreeme nt; 
(b) in the case of means of road transport registered in the cu stoms 
territory of the Union, a trailer is coupled to the means of tr ansport;  
(c) the means of transport are used in connection with an emerg ency 
situation;  
(d) the means of transport are used by a professional hire firm  for the 
purpose of re-export.  
Article 215  
Use of means of transport by natural persons who have their 
habitual residence in the customs territory of the Union  
(Article 250(2)(d) of the Code)  
1. Natural persons who have their habitual residence in the cus toms 
territory of the Union shall benefit from total relief from imp ort duty in 
respect of means of transport which they use privately and occa sionally, 
at the request of the registration holder, provided that the re gistration 
holder is in the customs territory of the Union at the time of use. 
2. Natural persons who have their habitual residence in the cus toms 
territory of the Union shall benefit from total relief from imp ort duty in 
respect of means of transport which they have hired under a wri tten 
contract and use privately for one of the following purposes:  
(a) to return to their place of residence in the customs territ ory of the 
Union;  
(b) to leave the customs territory of the Union.  
▼M3 
2a. Natural persons who have their habitual residence in the cu stoms 
territory of the Union shall benefit from total relief from imp ort duty in 
respect of means of road transport which they have hired under a 
written contract concluded with a professional car hire service  and 
which they use privately.  
▼B 
3. Natural persons who have their habitual residence in the cus toms 
territory of the Union shall benefit from total relief from imp ort duties 
in respect of means of transport which they use commercially or  
privately provided that they are employed by the owner, hirer o r 
lessee of the means of transport and that the employer is estab lished 
outside that customs territory.  ▼B
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Private use of the means of transport is allowed for journeys b etween 
the place of work and the place of residence of the employee or  with the 
purpose of performing a professional task of the employee as st ipulated 
in the contract of employment.  
At the request of the customs authorities, the person using the  means of 
transport shall present a copy of the contract of employment.  
▼M3 __________  
▼B 
Article 216  
Relief from import duty in respect of means of transport in other 
cases  
(Article 250(2)(d) of the Code)  
1. Total relief from import duty shall be granted where means o f 
transport are to be registered under a temporary series in the customs 
territory of the Union, with a view to re-export in the name of  one of 
the following persons:  
(a) a person established outside that territory;  
(b) a natural person who has his or her habitual residence insi de that 
territory where that person is preparing to transfer normal res idence 
to a place outside that territory.  
2. Total relief from import duties may in exceptional cases be 
granted where means of transport are commercially used for a li mited 
period by persons established in the customs territory of the U nion.  
Article 217  
Time-limits for discharge of the temporary admission procedure in 
the case of means of transport and containers  
(Article 215(4) of the Code)  
The discharge of the temporary admission procedure in the case of 
means of transport and containers shall take place within the 
following time-limits from the time the goods are placed under the 
procedure:  
(a) for means of rail transport: 12 months;  
(b) for commercially used means of transport other than rail tr ansport: 
the time required for carrying out the transport operations;  
(c) for means of road transport privately used:  
(i) by students: the period they stay in the customs territory of the 
Union for the sole purpose of pursuing their studies;  
(ii) by persons fulfilling assignments of a specified duration:  the 
period they stay in the customs territory of the Union for the 
sole purpose of fulfilling their assignment;  ▼B
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(iii) in other cases, including saddle or draught animals and t he 
vehicles drawn by them: 6 months;  
(d) for privately used means of air transport: 6 months;  
(e) for privately used means of sea and inland waterway transpo rt: 18 
months;  
(f) for containers, their equipment and accessories: 12 months.  
Article 218  
Time-limits for re-export in the case of professional hire services  
(Articles 211(1) and 215(4) of the Code)  
1. Where a means of transport has been temporarily imported int o the 
Union with total relief from import duty in accordance with Art icle 212, 
and has been returned to a professional hire service establishe d in the 
customs territory of the Union, the re-export discharging the t emporary 
admission procedure shall be carried out within six months of t he date 
of entry of the means of transport into the customs territory o f the 
Union.  
Where the means of transport is rehired by the professional hir e service 
to a person established outside that territory or to natural pe rsons who 
have their habitual residence inside the customs territory of t he Union, 
the re-export discharging the temporary admission procedure sha ll be 
carried out within six months of the date of entry of the means  of 
transport into the customs territory of the Union and within th ree 
weeks of the conclusion of the contract on the rehiring.  
The date of entry into the customs territory of the Union shall  be 
deemed to be the date of conclusion of the hiring contract unde r 
which the means of transport was used at the time of entry into  that 
territory, unless the actual date of entry has been proven.  
2. An authorisation for the temporary admission of a means of 
transport as referred to in paragraph 1 shall be granted on con dition 
that the means of transport is not used for other purposes than  re-export.  
3. In the case referred to in Article 215(2), the means of tran sport 
shall, within three weeks of the conclusion of the hiring or re hiring 
contract, be returned to the hire service established in the cu stoms 
territory of the Union where the means of transport is used by the 
natural person to return to his place of residence in the custo ms 
territory of the Union, or be re-exported where the means of tr ansport 
is used by him to leave the customs territory of the Union.  
▼M3 
4. In the case referred to in Article 215(2a), the means of roa d 
transport shall be re-exported within 8 days of having been pla ced 
under the temporary admission procedure.  ▼B
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S u b s e c t i o n 3  
G o o d s o t h e r t h a n m e a n s o f t r a n s p o r t , p a l l e t s a n d 
c o n t a i n e r s  
Article 219  
Personal effects and goods for sports purposes imported by 
travellers  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted in respect of go ods 
imported by travellers resident outside of the customs territor y of the 
Union where any of the following conditions is fulfilled:  
(a) the goods are personal effects reasonably required for the journey;  
(b) the goods are intended to be used for sports purposes.  
Article 220  
Welfare material for seafarers  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for welfare mate rials for 
seafarers in the following cases:  
(a) they are used on a vessel engaged in international maritime  traffic;  
(b) they are unloaded from such a vessel and temporarily used a shore 
by the crew;  
(c) they are used by the crew of such a vessel in cultural or s ocial 
establishments managed by non-profit-making organisations or in  
places of worship where services for seafarers are regularly he ld. 
▼M7 
The applicant and the holder of the procedure may be establishe d inside 
the customs territory of the Union.  
▼B 
Article 221  
Disaster relief material  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for disaster rel ief material 
where it is used in connection with measures taken to counter t he effects 
of disasters or similar situations affecting the customs territ ory of the 
Union.  
The applicant and the holder of the procedure may be establishe d inside 
the customs territory of the Union.  ▼B
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Article 222  
Medical, surgical and laboratory equipment  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for medical, sur gical and 
laboratory equipment which 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 a nd 
where it is intended for diagnostic or therapeutic purposes. Th e 
applicant and the holder of the procedure may be established in side 
the customs territory of the Union.  
Article 223  
Animals  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for animals owne d by a 
person established outside the customs territory of the Union.  
▼M3 
The applicant and the holder of the procedure may be establishe d in the 
customs territory of the Union.  
▼B 
Article 224  
Goods for use in frontier zones  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for the followin g goods 
intended to be used in frontier zones:  
(a) equipment owned and used by persons established in a fronti er zone 
of a third country adjacent to the frontier zone in the Union w here 
the goods are to be used;  
(b) goods used for projects for the building, repair or mainten ance of 
infrastructure in such a frontier zone in the Union under the r espon­
sibility of public authorities.  
▼M7 
The applicant and the holder of the procedure may be establishe d inside 
the customs territory of the Union for goods mentioned in point  (b).  
▼B 
Article 225  
Sound-, image- or data-carrying media and publicity material  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for the followin g goods:  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 145  
(a) media carrying sound, image or data supplied free of charge  and 
used for the purposes of demonstration prior to commercialisati on, 
producing sound track, dubbing or reproduction;  
(b) material used exclusively for publicity purposes, which inc ludes 
means of transport specially equipped for those purposes.  
Article 226  
Professional equipment  
(Article 250(2)(d) of the Code)  
1. Total relief from import duty shall be granted for professio nal 
equipment which fulfils the following conditions:  
(a) it is owned by a person established outside the customs ter ritory of 
the Union;  
(b) it is imported either by a person established outside the c ustoms 
territory of the Union or by an employee of the owner establish ed in 
the customs territory of the Union;  
(c) it is used by the importer or under their supervision, exce pt in cases 
of audiovisual co-productions.  
2. Notwithstanding paragraph 1, total relief from import duty s hall be 
granted for portable musical instruments temporarily imported b y 
travellers in order to be used as professional equipment. The t ravellers 
may be resident inside or outside the customs territory of the Union.  
3. Total relief from import duty shall not be granted in respec t of 
professional equipment which is to be used for any of the follo wing:  
(a) the industrial manufacture of goods;  
(b) the industrial packaging of goods;  
(c) the exploitation of natural resources;  
(d) the construction, repair or maintenance of buildings;  
(e) earth moving and like projects.  
Points (c), (d) and (e) shall not apply to hand tools.  
Article 227  
Pedagogic material and scientific equipment  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for pedagogic ma terial 
and scientific equipment where the following conditions are ful filled:  
(a) they are owned by a person established outside the customs territory 
of the Union;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 146  
(b) they are imported by not-for-profit public or private scien tific, 
teaching or vocational training establishments, and are exclusi vely 
used in teaching, vocational training or scientific research un der the 
responsibility of the importing establishment;  
(c) they are imported in reasonable numbers, having regard to t he 
purpose of the import;  
(d) they are not used for purely commercial purposes.  
▼M7 
The applicant and the holder of the procedure may be establishe d inside 
the customs territory of the Union.  
▼B 
Article 228  
Packings  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for the followin g goods:  
(a) packings imported filled and intended for re-export, whethe r empty 
or filled;  
(b) packings imported empty and intended for re-export filled.  
▼M3 
The applicant and the holder of the procedure may be establishe d in the 
customs territory of the Union.  
▼B 
Article 229  
Moulds, dies, blocks, drawings, sketches, measuring, checking and 
testing instruments and other similar articles  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for moulds, dies , blocks, 
drawings, sketches, measuring, checking and testing instruments  and 
other similar articles where the following conditions are fulfi lled: 
(a) they are owned by a person established outside the customs territory 
of the Union;  
(b) they are used in manufacturing by a person established in t he 
customs territory of the Union and more than 50 % of the 
production resulting from their use is exported.  
▼M7 
The applicant and the holder of the procedure may be establishe d inside 
the customs territory of the Union.  
▼B 
Article 230  
Special tools and instruments  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for special tool s and 
instruments where the following conditions are fulfilled:  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 147  
(a) they are owned by a person established outside the customs territory 
of the Union;  
(b) they are made available to a person established in the cust oms 
territory of the Union for the manufacture of goods and more 
than 50 % of the resulting goods is exported.  
▼M7 
The applicant and the holder of the procedure may be establishe d inside 
the customs territory of the Union.  
▼B 
Article 231  
Goods used to carry out tests or subject to tests  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for goods in any  of the 
following situations:  
(a) they are subject to tests, experiments or demonstrations;  
(b) they are subject to a satisfactory acceptance test provided  for in a 
sales contract;  
(c) they are used to carry out tests, experiments or demonstrat ions 
without financial gain.  
▼M3 
The applicant and the holder of the procedure may be establishe d in the 
customs territory of the Union.  
▼B 
Article 232  
Samples  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for samples sole ly used 
for being shown or demonstrated in the customs territory of the  Union 
provided that the quantity of the samples is reasonable having regard to 
that use.  
▼M3 
The applicant and the holder of the procedure may be establishe d in the 
customs territory of the Union.  
▼B 
Article 233  
Replacement means of production  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for replacement means of 
production which are temporarily made available to a customer b y a 
supplier or repairer pending the delivery or repair of similar goods.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 148  
The applicant and the holder of the procedure may be establishe d in the 
customs territory of the Union.  
▼B 
Article 234  
Goods for events or for sale in certain situations  
(Article 250(2)(d) of the Code)  
1. Total relief from import duty shall be granted for goods to be 
exhibited or used at a public event not purely organised for th e 
commercial sale of the goods, or obtained at such events from g oods 
placed under the temporary admission procedure.  
In exceptional cases, the customs authorities may grant total r elief from 
import duty for goods to be exhibited or used at other events, or obtained 
at such other events from goods placed under the temporary admi ssion 
procedure.  
2. Total relief from import duty shall be granted for goods del ivered 
by the owner for inspection to a person in the Union who has th e right 
to purchase them after inspection.  
3. Total relief from import duty shall be granted for the follo wing:  
(a) works of art, collector's items and antiques as defined in Annex IX 
to Directive 2006/112/EC, imported for the purposes of exhibiti on, 
with a view to possible sale;  
(b) goods other than newly manufactured ones imported with a vi ew to 
their sale by auction.  
▼M3 
4. The applicant and the holder of the procedure may be establi shed 
in the customs territory of the Union.  
▼B 
Article 235  
Spare parts, accessories and equipment  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for spare parts,  acces­
sories and equipment which are used for repair and maintenance,  
including overhaul, adjustments and preservation, of goods plac ed 
under the temporary admission procedure.  
▼M3 
The applicant and the holder of the procedure may be establishe d in the 
customs territory of the Union.  ▼M3
 02015R2446 — EN — 01.01.2021 — 005.001 — 149  
Article 235a  
Goods to be moved or used in the context of military activities  
(Article 250(2)(d) of the Code)  
Total relief from import duty shall be granted for goods to be moved or 
used in the context of military activities under cover of a NAT O form 
302 or an EU form 302.  
The applicant and the holder of the procedure may be establishe d inside 
the customs territory of the Union.  
▼B 
Article 236  
Other goods  
(Article 250(2)(d) of the Code)  
Total relief from import duty may be granted for goods other th an those 
referred to in Articles 208 to 216 and 219 to 235 or not comply ing with 
the conditions of those Articles, in either of the following si tuations:  
(a) the goods are imported occasionally for a period not exceed ing 
three months;  
(b) the goods are imported in particular situations having no e conomic 
effect in the Union.  
▼M3 
The applicant and the holder of the procedure may be establishe d in the 
customs territory of the Union in the situations referred to un der point (b).  
▼B 
Article 237  
Special time-limits for discharge  
(Article 215(4) of the Code)  
1. For the goods referred to in Articles 231(c), 233 and 234(2) , the 
time-limit for discharge shall be 6 months from the time the go ods are 
placed under the temporary admission procedure.  
2. For animals referred to in Article 223, the time-limit for d ischarge 
shall not be shorter than 12 months from the time the animals a re placed 
under the temporary admission procedure.  
▼M7 
3. For goods referred to in the first paragraph of Article 235a , the 
time limit for discharge shall be 24 months from the time the g oods are 
placed under the temporary admission procedure, unless internat ional 
agreements establish a longer time limit.  ▼M7
 02015R2446 — EN — 01.01.2021 — 005.001 — 150  
S u b s e c t i o n 4  
O p e r a t i o n o f t h e p r o c e d u r e  
Article 238  
Particulars to be included in the customs declaration  
(Article 6(2) of the Code)  
1. Where goods placed under the temporary admission procedure a re 
subsequently placed under a customs procedure enabling the temp orary 
admission procedure to be discharged in accordance with Article  215(1) 
of the Code, the customs declaration for the subsequent customs  
procedure other than by ATA/CPD carnet shall contain the indica tion 
‘TA’ and the relevant authorisation number, if applicable.  
2. Where goods placed under the temporary admission procedure a re 
re-exported in accordance with Article 270(1) of the Code, the re-export 
declaration other than by ATA/CPD carnet shall contain the part iculars 
referred to in paragraph 1.  
S e c t i o n 2  
E n d - u s e  
Article 239  
Obligation of the holder of the end-use authorisation  
(Article 211(1)(a) of the Code)  
An authorisation for the use of the end-use procedure shall be granted 
provided that the holder of the authorisation undertakes to ful fil either 
of the following obligations:  
(a) to use the goods for the purposes laid down for the applica tion of 
the duty exemption or reduced rate of duty;  
(b) to transfer the obligation as referred to in point (a) to a nother person 
under the conditions laid down by the customs authorities.  
CHAPTER 5  
Processing  
Article 240  
Authorisation  
(Article 211 of the Code)  
1. An authorisation for a processing procedure shall specify th e 
measures to establish either of the following:  
(a) that the processed products have resulted from processing o f goods 
placed under a processing procedure;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 151  
(b) that the conditions for using equivalent goods in accordanc e with 
Article 223 of the Code or the standard exchange system in 
accordance with Article 261 of the Code are fulfilled.  
2. An authorisation for inward processing may be granted for 
production accessories within the meaning of Article 5(37)(e) o f the 
Code, with the exception of the following:  
(a) fuels and energy sources other than those needed for the te sting of 
processed products or for the detection of faults in the goods placed 
under the procedure needing repair;  
(b) lubricants other than those needed for the testing, adjustm ent or 
withdrawal of processed products;  
(c) equipment and tools.  
3. An authorisation for inward processing shall be granted only  
where the following conditions are fulfilled:  
(a) the goods cannot be economically restored after processing to their 
description or state as it was when they were placed under the 
procedure;  
(b) the use of the procedure cannot result in circumvention of the rules 
concerning origin and of quantitative restrictions applicable t o the 
imported goods.  
The first subparagraph shall not apply where the amount of impo rt duty 
is determined in accordance with Article 86(3) of the Code.  
Article 241  
Particulars to be included in the customs declaration for inward 
processing  
(Article 6(2) of the Code)  
1. Where goods placed under the inward processing procedure or the 
resulting processed products are subsequently placed under a cu stoms 
procedure enabling the inward processing procedure to be discha rged in 
accordance with Article 215(1) of the Code, the customs declara tion for 
the subsequent customs procedure other than by ATA/CPD carnet s hall 
contain the indication ‘IP’ and the relevant authorisation numb er or INF 
number.  
Where goods placed under the inward processing procedure are su bject 
to specific commercial policy measures and such measures contin ue to 
be applicable at the time when the goods, whether in the form o f 
processed products or not, are placed under a subsequent custom s 
procedure, the customs declaration for the subsequent customs 
procedure shall contain the particulars referred to in the firs t subpara­
graph as well as the indication ‘C P M’.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 152  
2. Where goods placed under the inward processing procedure are  re- 
exported in accordance with Article 270(1) of the Code, the re- export 
declaration shall contain the particulars referred to in paragr aph 1.  
Article 242  
Outward processing IM/EX  
(Article 211(1) of the Code)  
1. In the case of outward processing IM/EX, the authorisation s hall 
specify the time-limit within which the Union goods, which are replaced 
by equivalent goods, shall be placed under outward processing. That 
time-limit shall not exceed six months.  
At the request of the holder of the authorisation, the time-lim it may be 
extended even after its expiry, provided that the total time-li mit does not 
exceed one year.  
2. In the case of prior import of processed products, a guarant ee shall 
be provided covering the amount of the import duty that would b e 
payable should the replaced Union goods not be placed under 
outward processing in accordance with paragraph 1.  
Article 243  
Repair under outward processing  
(Article 211(1) of the Code)  
Where the outward processing procedure is requested for repair,  the 
temporary export goods shall be capable of being repaired and t he 
procedure shall not be used to improve the technical performanc e of 
the goods.  
TITLE VIII  
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE 
UNION  
CHAPTER 1  
Formalities prior to the exit of goods  
Article 244  
Time-limit for the lodging of pre-departure declarations  
(Article 263(1) of the Code)  
1. The pre-departure declaration referred to in Article 263 of the 
Code shall be lodged at the competent customs office within the  
following time-limits:  ▼B
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(a) in the case of maritime traffic:  
(i) for containerised cargo movements other than those referred  to 
in points (ii) and (iii), at the latest 24 hours before the goo ds 
are loaded onto the vessel on which they are to leave the 
customs territory of the Union;  
▼M8 
(ii) for containerised cargo movements between the customs 
territory of the Union and Greenland, the Faeroe Islands, 
Iceland or ports on the Baltic Sea, the North Sea, the Black 
Sea or the Mediterranean, all ports of Morocco and the ports of  
the United Kingdom of Great Britain and Northern Ireland, 
with the exception of ports located in Northern Ireland, and 
ports of the Channel Islands and the Isle of Man, at the latest  
two hours before departure from a port in the customs territory  
of the Union;  
▼B 
(iii) for containerised cargo movements between the French 
overseas departments, the Azores, Madeira or the Canary 
Islands and a territory outside the customs territory of the 
Union, where the duration of the voyage is less than 24 
hours, at the latest two hours before departure from a port in 
the customs territory of the Union;  
(iv) for movements not involving containerised cargo, at the la test 2 
hours prior to departure from a port in the customs territory o f 
the Union;  
(b) in the case of air traffic, at the latest 30 minutes prior to departure 
from an airport in the customs territory of the Union;  
(c) in the case of road and inland waterways traffic, at the la test one 
hour before the goods are to leave the customs territory of the  
Union;  
(d) in the case of rail traffic:  
(i) where the train voyage from the last train formation statio n to 
the customs office of exit takes less than two hours, at the la test 
one hour before arrival of the goods at the place for which the  
customs office of exit is competent;  
(ii) in all other cases, at the latest two hours before the goo ds are to 
leave the customs territory of the Union.  
2. Notwithstanding paragraph 1, where the pre-departure declara tion 
concerns goods for which a refund is claimed in accordance with  
Commission Regulation (EC) No 612/2009 (  1 ), it shall be lodged at 
the competent customs office at the latest at the time of loadi ng the 
goods in accordance with Article 5(7) of that Regulation.  
3. In the following situations, the time-limit for lodging the pre- 
departure declaration shall be that applicable to the active me ans of 
transport used to leave the customs territory of the Union:  
(a) where the goods have arrived at the customs office of exit on 
another means of transport from which they are transferred befo re 
leaving the customs territory of the Union (inter-modal transpo rt); ▼B 
( 1 ) Commission Regulation (EC) No 612/2009 of 7 July 2009 on layi ng down 
common detailed rules for the application of the system of expo rt refunds on 
agricultural products (OJ L 186, 17.7.2009, p. 1).
 02015R2446 — EN — 01.01.2021 — 005.001 — 154  
(b) where the goods have arrived at the customs office of exit on a 
means of transport which is itself transported on an active mea ns of 
transport when leaving the customs territory of the Union 
(combined transportation).  
4. The time-limits referred to in paragraphs 1, 2 and 3 shall n ot apply 
in the case of  force majeure . 
Article 245  
Waiver from the obligation to lodge a pre-departure declaration  
(Article 263(2)(b) of the Code)  
1. Without prejudice to the obligation to lodge a customs decla ration 
in accordance with Article 158(1) of the Code or a re-export de claration 
in accordance with Article 270(1) of the Code, the lodging of a  pre- 
departure declaration shall be waived for the following goods:  
(a) electrical energy;  
(b) goods leaving by pipeline;  
(c) items of correspondence;  
(d) goods moved under the rules of the acts of the Universal Po stal 
Union;  
(e) household effects as defined in Article 2(1)(d) of Regulati on (EC) 
No 1186/2009 provided that they are not carried under a transpo rt 
contract;  
(f) goods contained in travellers’ personal baggage;  
(g) goods referred to in Article 140(1) with the exception, whe n carried 
under a transport contract, of:  
(i) pallets, spare parts, accessories and equipment for pallets ; 
(ii) containers, spare parts, accessories and equipment for 
containers;  
(iii) means of transport, spare parts, accessories and equipmen t for 
means of transport;  
(h) goods covered by ATA and CPD carnets;  
▼M7 
(i) goods moved or used in the context of military activities u nder 
cover of a NATO form 302 or an EU form 302;  
▼B 
(j) goods carried on vessels moving between Union ports without  any 
intervening call at any port outside the customs territory of t he 
Union;  
(k) goods carried on aircraft moving between Union airports wit hout 
any intervening call at any airport outside the customs territo ry of 
the Union;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 155  
(l) weapons and military equipment taken out of the customs ter ritory 
of the Union by the authorities in charge of the military defen ce of 
a Member State, in military transport or transport operated for  the 
sole use of the military authorities;  
(m) the following goods taken out of the customs territory of t he Union 
directly to offshore installations operated by a person establi shed in 
the customs territory of the Union:  
(i) goods to be used for construction, repair, maintenance or 
conversion of the offshore installations;  
(ii) goods to be used to fit or equip the offshore installation s; 
(iii) provisions to be used or consumed on the offshore instal­
lations;  
(n) goods for which relief can be claimed pursuant to the Vienn a 
Convention on diplomatic relations of 18 April 1961, the Vienna  
Convention on consular relations of 24 April 1963, other consul ar 
conventions or the New York Convention of 16 December 1969 on 
special missions;  
(o) goods which are supplied for incorporation as part of or ac cessories 
in vessels or aircraft and for the operation of the engines, ma chines 
and other equipment of vessels or aircraft, as well as foodstuf fs and 
other items to be consumed or sold on board;  
▼M7 
(p) goods dispatched from the customs territory of the Union to  Ceuta 
and Melilla, Gibraltar, Heligoland, the Republic of San Marino,  the 
Vatican City State or the municipality of Livigno.  
▼B 
2. The lodging of a pre-departure declaration shall be waived f or 
goods in the following situations:  
(a) where a vessel that transports the goods between Union port s is to 
call at a port outside the customs territory of the Union and t he 
goods are to remain loaded on board the vessel during the call at the 
port outside the customs territory of the Union;  
(b) where an aircraft that transports the goods between Union a irports is 
to call at an airport outside the customs territory of the Unio n and 
the goods are to remain loaded on board the aircraft during the  call 
at the airport outside the customs territory of the Union;  
(c) where, in a port or airport, the goods are not unloaded fro m the 
means of transport which carried them into the customs territor y of 
the Union and which will carry them out of that territory;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 156  
(d) where the goods were loaded at a previous port or airport i n the 
customs territory of the Union where a pre-departure declaratio n 
was lodged or a waiver from the obligation to lodge a pre- 
departure declaration was applicable and remain on the means of  
transport that will carry them out of the customs territory of the 
Union;  
(e) where goods in temporary storage or placed under the free z one 
procedure are transhipped from the means of transport that brou ght 
them to that temporary storage facility or free zone under the super­
vision of the same customs office onto a vessel, airplane or ra ilway 
that will carry them out of the customs territory of the Union,  
provided that the following conditions are fulfilled:  
(i) the transhipment is undertaken within 14 days of the presen ­
tation of the goods in accordance with Articles 144 or 245 of 
the Code or in exceptional circumstances, within a longer 
period authorised by the customs authorities where the period 
of 14 days is not sufficient to deal with those circumstances;  
(ii) information about the goods is available to the customs au thor­
ities;  
(iii) the destination of the goods and the consignee do not cha nge 
to the knowledge of the carrier;  
(f) where goods were brought into the customs territory of the Union 
but they were rejected by the competent customs authority and w ere 
immediately returned to the country of export.  
CHAPTER 2  
Formalities on exit of goods  
Article 246  
Means for the exchange of information in cases of presentation of 
goods at the customs office of exit  
(Article 6(3)(a) of the Code)  
Where goods are presented at the customs office of exit in acco rdance 
with Article 267(2) of the Code means for the exchange of infor mation 
other than electronic data-processing techniques may be used fo r the 
following:  
(a) identification of the export declaration;  
(b) communications regarding discrepancies between the goods 
declared and released for the export procedure and the goods pr es­
ented.  
Article 247  
Means for providing evidence that the goods have left the customs 
territory of the Union  
(Article 6(3)(a) of the Code)  
For the purposes of certifying the exit of goods, evidence that  the goods 
have left the customs territory of the Union may be provided to  the 
customs office of export using means other than electronic data - 
processing techniques.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 157  
CHAPTER 3  
Export and re-export  
Article 248  
Invalidation of the customs declaration or the re-export declaration  
(Article 174 of the Code)  
1. Where there is a discrepancy in the nature of the goods rele ased 
for export, re-export or outward processing compared to those p resented 
to the customs office of exit, the customs office of export sha ll 
invalidate the declaration concerned.  
2. Where, after a period of 150 days from the date of release o f the 
goods for the export procedure, the outward processing procedur e or re- 
export, the customs office of export has received neither infor mation on 
the exit of the goods nor evidence that the goods have left the  customs 
territory of the Union, that office may invalidate the declarat ion 
concerned.  
▼M7 
3. Where the customs office of export is informed, in accordanc e 
with Article 340 of Implementing Regulation (EU) 2015/2447, tha t 
the goods were not taken out of the customs territory of the Un ion, it 
shall immediately invalidate the declaration concerned and, whe re 
appropriate, it shall immediately invalidate the relevant certi fication of 
exit of goods made pursuant to 334(1) of Implementing Regulatio n 
(EU) 2015/2447.  
▼B 
Article 249  
Means for the retrospective lodgement of an export or re-export 
declaration  
(Article 6(3)(a) of the Code)  
Where an export or re-export declaration was required but the g oods 
have been taken out of the customs territory of the Union witho ut such 
declaration, means of exchange of information other than electr onic 
data-processing techniques may be used for the retrospective 
lodgement of that export or re-export declaration.  
TITLE IX  
FINAL PROVISIONS  
Article 250  
Re-assessment of authorisations already in force on 1 May 2016  
1. Authorisations granted on the basis of Regulation (EEC) No 
2913/92 or Regulation (EEC) No 2454/93 which are valid on 1 May  
2016 and which do not have a limited period of validity shall b e re- 
assessed.  
2. By derogation from paragraph 1, the following authorisations  shall 
not be subject to re-assessment:  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 158  
(a) authorisations of exporters for making out invoice declarat ions as 
referred to in Articles 97v and 117 of Regulation (EEC) No 2454 /93; 
(b) authorisations for the management of materials using the ac counting 
segregation method as referred to in Article 88 of Regulation ( EEC) 
No 2454/93.  
Article 251  
Validity of authorisations already in force on 1 May 2016  
1. Authorisations granted on the basis of Regulation (EEC) No 
2913/92 or Regulation (EEC) No 2454/93 which are valid on 1 May  
2016 shall remain valid as follows:  
(a) for authorisations having a limited period of validity, unt il the end 
of that period or 1 May 2019, whichever is the earlier;  
(b) for all other authorisations, until the authorisation is re assessed in 
accordance with Article 250(1).  
2. By way of derogation from paragraph 1, the authorisations 
referred to in Article 250(2)(a) and (b) shall remain valid unt il they 
are withdrawn by the customs authorities having granted them.  
Article 252  
Validity of decisions on binding information already in force on 
1 May 2016  
Decisions relating to binding information already in force on 1  May 
2016 shall remain valid for the period set out in those decisio ns. Such a 
decision shall as of 1 May 2016 be binding both on the customs 
authorities and on the holder of the decision.  
Article 253  
Validity of decisions granting deferment of payment already in 
force on 1 May 2016  
Decisions granting deferment of payment taken in accordance wit h 
Article 224 of Regulation (EEC) No 2913/92 which are valid on 
1 May 2016 shall remain valid as follows:  
(a) where the decision was granted for the use of the procedure  referred 
to in Article 226(a) of Regulation (EEC) No 2913/92, it shall 
remain valid without limitation of time;  
(b) where the decision was granted for the use of one of the pr ocedures 
referred to in Article 226(b) or (c) of Regulation (EEC) No 291 3/92, 
it shall remain valid until the re-assessment of the authorisat ion to 
use a comprehensive guarantee linked to it.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 159  
Article 254  
Use of authorisations and decisions already in force on 1 May 2016  
Where a decision or an authorisation remains valid after 1 May 2016 in 
accordance with Articles 251 to 253, the conditions under which  that 
decision or authorisation is applied shall, from 1 May 2016, be  those 
laid down in the corresponding provisions of the Code, Commissi on 
Implementing Regulation 2015/2447 of 24 November 2015 laying do wn 
detailed rules for implementing certain provisions of Regulatio n (EU) 
No 925/2013 (  1 ) and this Regulation as set out in the table of 
correspondence laid down in Annex 90.  
Article 255  
Transitional provisions on the use of seals  
Customs seals and seals of a special type compliant with Annex 46a to 
Regulation (EEC) No 2454/93 may continue to be used until stock s run 
out or 1 May 2019, whichever is the earlier.  
Article 256  
This Regulation shall enter into force on the twentieth day fol lowing 
that of its publication in the  Official Journal of the European Union . 
It shall apply from 1 May 2016.  
This Regulation shall be binding in its entirety and directly a pplicable in 
all Member States.  ▼B 
( 1 ) Commission Implementing Regulation 2015/2447 of 24 November 2 015 
laying down detailed rules for implementing certain provisions of Regulation 
(EU) No 925/2013 of the European Parliament and of the Council laying 
down the Union Customs Code (see page 558 of this Official Jour nal).
 02015R2446 — EN — 01.01.2021 — 005.001 — 160  
TABLE OF CONTENTS  
TITLE I  
GENERAL PROVISIONS  
ANNEX A Common data requirements for applications and 
decisions  
ANNEX B Common data requirements for declarations, notifi­ 
cations and proof of the customs status of Union goods  
ANNEX B-01 Paper-based standard declarations — Notes and forms to 
be used  
ANNEX B-02 Transit accompanying document  
ANNEX B-03 List of items  
ANNEX B-04 Transit/security accompanying document (TSAD)  
ANNEX B-05 Transit/security list of items (TSLoI)  
ANNEX 12-01 Common data requirements for the registration of 
economic operators and other persons  
TITLE II  
FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES 
AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE 
APPLIED  
ANNEX 22-01 Introductory notes and list of substantial processi ng or 
working operations conferring non-preferential origin  
ANNEX 22-03 Application for an information certificate INF 4 an d 
information certificate INF 4  
ANNEX 22-03 Introductory notes and list of working or processin g 
operations which confer originating status  
ANNEX 22-04 Materials excluded from regional cumulation  
ANNEX 22-05 Working excluded from GSP regional cumulation 
(textile products)  
ANNEX 22-11 Introductory notes and list of working or processin g 
required to be carried out on non-originating materials 
in order that the product manufactured can obtain orig­ 
inating status  
▼C1 __________  
▼B 
TITLE III  
CUSTOMS DEBT AND GUARANTEES  
ANNEX 32-01 Guarantor’s undertaking — Individual guarantee  
ANNEX 32-02 Guarantor’s undertaking — Individual guarantee in t he 
form of vouchers  
ANNEX 32-03 Guarantor’s undertaking — Comprehensive guarantee  
ANNEX 32-04 Notification to guarantor of non-discharge of Union  
transit procedure  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 161  
ANNEX 32-05 Notification to guarantor of liability for debt in Union 
transit procedure  
ANNEX 33-01 Claim for payment to the guaranteeing association o f 
debt in transit procedure under ATA/e-ATA carnet  
ANNEX 33-02 Notification to guarantor of liability for debt in transit 
procedure under CPD carnet  
ANNEX 33-03 Model of the information memo on the claim for 
payment to the guaranteeing association of the debt in 
transit procedure under ATA/e-ATA carnet  
ANNEX 33-04 Taxation form for calculation of duties and taxes 
resulting from the claim for payment to the guaranteeing 
association of the debt in transit procedure under 
ATA/e-ATA carnet  
ANNEX 33-05 Model of discharge indicating that claim proceeding s 
have been initiated with respect to the guaranteeing 
association in the Member State where the customs 
debt is incurred in transit procedure under ATA/e- 
ATA carnet  
ANNEX 33-06 Request for supplementary information where goods a re 
situated in another Member State  
ANNEX 33-07 Remission/repayment  
TITLE IV  
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE 
UNION  
No Annex  
TITLE V  
GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER 
A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND 
DISPOSAL OF GOODS  
ANNEX 52-01 EU form 302  
TITLE VI  
RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT 
DUTY  
ANNEX 61-01 Banana weighing certificates — data requirements  
ANNEX 62-01 Information sheet INF 3 — data requirements  
TITLE VII  
SPECIAL PROCEDURES  
ANNEX 71-01 Supporting document where goods are declared orally  
for temporary admission  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 162  
ANNEX 71-02 Sensitive goods and products  
ANNEX 71-03 List of permitted usual forms of handling  
ANNEX 71-04 Special provisions concerning equivalent goods  
ANNEX 71-05 Standardised exchange of information (INF)  
ANNEX 71-06 Information to be provided in the bill of discharge  
ANNEX 72-03 TC 11 receipt  
TITLE VIII  
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE 
UNION  
No Annex  
TITLE IX  
ANNEX 90 Table of correspondence referred to in Article 254  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 163  
ANNEX A  
COMMON DATA REQUIREMENTS FOR APPLICATIONS AND 
DECISIONS  
Introductory notes to the data requirement tables for applications and 
decisions  
GENERAL PROVISIONS  
1. The provisions included in these notes are applicable to all  Titles of this 
Annex.  
2. The data requirement tables in Title I to Title XXI include all the data 
elements necessary for the applications and decisions dealt wit h in this 
Annex.  
3. The formats, codes and, if applicable, the structure of the data requirements 
described in this Annex are specified in Commission Implementin g Regu­
lation (EU) 2015/2447 laying down detailed rules for implementi ng certain 
provisions of Regulation (EU) No 952/2013 which is adopted purs uant to 
Article 8(1)(a) of the Code.  
4. The data requirements defined in this Annex shall apply to a pplications and 
decisions made by using an electronic data processing technique  as well as 
to paper-based applications and decisions.  
5. The data elements which may be provided for several applicat ions and 
decisions are set out in the data requirements table of Chapter  1, Title I 
of this Annex.  
6. The data elements specific to certain types of applications and decisions are 
set out in Title II to Title XXI of this Annex.  
7. The specific provisions concerning each data element as they  are described 
in Chapter 2 of Titles I to XXI of this Annex apply without pre judice to the 
status of the data element as defined in the data requirements tables. For 
example D.E. 5/8 Identification of goods is marked as mandatory  (status 
‘A’) in the data requirements table in Title I, Chapter 1 of th is Annex for the 
authorisations of inward processing (column 8a) and outward pro cessing 
(column 8b); however this information shall not be completed in  case of 
inward or outward processing with equivalent goods and outward processing 
with standard exchange system, as described in Title I, Chapter  2 of this 
Annex.  
8. Unless otherwise indicated by the markings pertaining to the  data element 
concerned, the data elements listed in the respective data requ irement table 
may be used for the purposes of both the applications and the d ecisions.  
9. The status listed in the data requirement table below have n o bearing on the 
fact that certain data is provided only where circumstances war rant it. For 
example, the D.E. 5/6 Equivalent goods shall only be used, if t he use of 
equivalent goods in accordance with Article 223 of the Code is requested.  
10. In case the application for the use of a special procedure other than transit is 
made in accordance with Article 163, the dataset defined in col umn 8f of the 
data requirement table in Title I of this Annex shall be provid ed in addition 
to the data requirements of the customs declaration, as provide d for in Title 
I, Chapter 3, Section 1 of Annex B in relation with the procedu re concerned.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 164  
TITLE I  
Applications and decisions  
CHAPTER 1  
Table legend  
Columns  Application/Decision type  Legal reference  Title No of the 
specific data 
requirements  
D.E. order number  Order number of the data element concerned  
D.E. name  Name of the data element concerned  
Decisions relating to binding information  
1a Application and decision relating to binding tariff 
information 
(BTI decision)  Article 33 of the Code  Title II  
1b Application and decision relating to binding 
origin information 
(BOI decision)  Article 33 of the Code  Title III  
Authorised economic operator  
2 Application and authorisation for the status of 
authorised economic operator  Article 38 of the Code  Title IV  
Customs valuation  
3 Application and authorisation for the simplifi­
cation of the determination of amounts being 
part of the customs value of goods  Article 73 of the Code  Title V  
Comprehensive guarantee and deferred payment  
4a Application and authorisation for the provision of 
a comprehensive guarantee, including possible 
reduction or waiver  Article 95 of the Code  Title VI  
4b Application and authorisation of deferment of the 
payment of the duty payable, as far as the 
permission is not granted in relation to a single 
operation  Article 110 of the Code  Title VII  
4c Application and decision on the repayment or 
remission of amounts of import or export duty  Article 116 of the Code  Title VIII  
Formalities related to the arrival of goods  
5 Application and authorisation for the operation of 
temporary storage facilities  Article 148 of the Code  Title IX  
Customs status of goods  
6a Application and authorisation to establish regular 
shipping services  Article 120  Title X  
6b Application and authorisation for the status of 
authorised issuer  Article 128  Title XI  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 165  
Columns  Application/Decision type  Legal reference  Title No of the 
specific data 
requirements  
Customs formalities  
7a Application and authorisation to use simplified 
declaration  Article 166(2) of the Code  Title XII  
7b Application and authorisation for centralised 
clearance  Article 179 of the Code  Title XIII  
7c Application and authorisation for making a 
customs declaration through an entry of data in 
the declarant’s records, including for the export 
procedure  Article 182 of the Code  Title XIV  
7d Application and authorisation for self-assessment  Article 185 of the Code  Title XV  
7e Application and authorisation for the status of 
authorised weigher of bananas  Article 155  Title XVI  
Special procedures  
8a Application and authorisation for the use of 
inward processing procedure  Article 211(1)a) of the Code  Title XVII  
8b Application and authorisation for the use of 
outward processing procedure  Article 211(1)a) of the Code  Title XVIII  
8c Application and authorisation for the use of end 
use procedure  Article 211(1)a) of the Code  (  1 ) 
8d Application and authorisation for the use of 
temporary admission procedure  Article 211(1)a) of the Code  (  1 ) 
8e Application and authorisation for the operation of 
storage facilities for customs warehousing of 
goods  Article 211(1)b) of the 
Code  Title XIX  
8f Application and authorisation for the use of 
temporary admission, end-use, inward processing 
or outward processing in situations where 
Article 163 applies  Article 211(1)a) of the Code 
and Article 163  ( 1 ) 
Transit  
9a Application and authorisation for the status of 
authorised consignee for TIR operation  Article 230 of the Code  (  1 ) 
9b Application and authorisation for the status of 
authorised consignor for Union transit  Article 233(4)a) of the Code  Title XX  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 166  
Columns  Application/Decision type  Legal reference  Title No of the 
specific data 
requirements  
9c Application and authorisation for the status of 
authorised consignee for Union transit  Article 233(4)b) of the 
Code  ( 1 ) 
9d Application and authorisation to use of seals of a 
special type  Article 233(4)c) of the Code  Title XXI  
9e Application and authorisation to use transit 
declaration with a reduced dataset  Article 233(4)d) of the 
Code  ( 1 ) 
9f Application and authorisation for the use of an 
electronic transport document as customs declar­
ation  Article 233(4)e) of the Code  —  
( 1 ) No specific data required  
Symbols in the cells  
Symbol  Symbol description  
A Mandatory: data required by every Member State.  
B Optional for the Member States: data that Member States may de cide to waive.  
C Optional for the applicant: data which the applicant may decid e to supply but which cannot be 
demanded by the Member States.  
Data groups  
Group  Title of the group  
Group 1  Application/Decision information  
Group 2  References of supporting documents, certificates and authorisa tions  
Group 3  Parties  
Group 4  Dates, times, periods and places  
Group 5  Identification of goods  
Group 6  Conditions and terms  
Group 7  Activities and procedures  
Group 8  Others  
Markings  
Type of the 
marking  Description of the marking  
[*] This data element is used only for the application concerned.  
[+] This data element is used only for the decision concerned.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 167
 Data requirement table  
D.E. 
order Nr  D.E. name  1 a  1 b  2  3  4 a  4 b  4 c  5  6 a  6 b  7 a  7 b  7 c  7 d  7 e  8 a  8 b  8 c  8 d  8 e  8 f  9 a  9 b  9 c  9 d  9 e  9 f  
Group 1 — Application/Decision information  
1/1 Application/Decision code type  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  
1/2 Signature/authentication  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  
1/3 Type of application  A  
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] 
1/4 Geographical validity –Union  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  
1/5 Geographical validity – Common 
transit countries  A 
[1] A 
1/6 Decision reference number  A  
[+] A 
[+] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] A 
[2] 
1/7 Decision taking customs authority  A  
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] 
Group 2 — References of supporting documents, certificates and authorisations  
2/1 Other applications and decisions 
relating to binding information held  A 
[*] A 
2/2 Decisions relating to binding 
information issued to other Holders  A 
[*] A ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 168
 D.E. 
order Nr  D.E. name  1 a  1 b  2  3  4 a  4 b  4 c  5  6 a  6 b  7 a  7 b  7 c  7 d  7 e  8 a  8 b  8 c  8 d  8 e  8 f  9 a  9 b  9 c  9 d  9 e  9 f  
2/3 Legal or administrative procedures 
pending or handed down  A 
[*] A 
[*] 
2/4 Attached documents  A  
[*] A 
[*] A 
[*] A A  A  A  
[3] A A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  
2/5 Identification number of the storage 
facility  A 
[+] A 
[+] 
Group 3 — Parties  
3/1 Applicant/Holder of the authorisation 
or decision  A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] 
3/2 Applicant/Holder of the authorisation 
or decision identification  A A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  
3/3 Representative  A  
[*] 
[4] A 
[*] 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] A 
[4] 
3/4 Representative identification  A  
[*] A 
[*] A A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  
3/5 Name and contact details of the person 
responsible for customs matters  A 
[*] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] 
3/6 Contact person responsible for the 
application  A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] C 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 169
 D.E. 
order Nr  D.E. name  1 a  1 b  2  3  4 a  4 b  4 c  5  6 a  6 b  7 a  7 b  7 c  7 d  7 e  8 a  8 b  8 c  8 d  8 e  8 f  9 a  9 b  9 c  9 d  9 e  9 f  
3/7 Person in charge of the applicant 
company or exercising control over 
its management  A 
[*] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] 
3/8 Owner of the goods  A A  
[6] 
Group 4 —Dates, times, periods and places  
4/1 Place  A  
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] A 
[7] 
4/2 Date  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  A  
4/3 Place where main accounts for 
customs purposes are held or 
accessible  A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] 
[8] A 
[*] 
[5] A 
[*] 
[5] A 
[*] 
[5] 
4/4 Place where records are kept  A  
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] 
[9] A 
[*] A 
[*] 
[9] A 
[*] A 
[*] 
[8] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] 
4/5 First place of use or processing  A 
[*] 
[10] A 
[*] 
[10] A 
[*] 
[10] A 
[*] 
[10] 
4/6 [Requested] Start date of the decision  A  
[+] A 
[+] A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] C 
[*] 
A 
[+] ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 170
 D.E. 
order Nr  D.E. name  1 a  1 b  2  3  4 a  4 b  4 c  5  6 a  6 b  7 a  7 b  7 c  7 d  7 e  8 a  8 b  8 c  8 d  8 e  8 f  9 a  9 b  9 c  9 d  9 e  9 f  
4/7 Date of expiry of the decision  A  
[+] A 
[+] A A  
[+] A 
[+] A 
[+] A 
[+] 
4/8 Location of goods  A  
[*] 
[11] A A  A  A  A  A  A  
4/9 Place(s) of processing or use  A A  A  A  A  
4/10 Customs office(s) of placement  A A  A  A  A  
4/11 Customs office(s) of discharge  A A  A  A  A  A  
4/12 Customs office of guarantee  A  
[+] A A  A  A  
[12] A A  A  
4/13 Supervising customs office  A  
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] 
4/14 Customs office(s) of destination  C 
[*] 
A 
[+] C 
[*] 
A 
[+] A 
4/15 Customs office(s) of departure  C 
[*] 
A 
[+] A 
4/16 Time-limit  A  
[+] A 
[+] A 
[+] 
[13] A 
[+] A 
[+] A 
[+] 
4/17 Period for discharge  A A  A  A  A  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 171
 D.E. 
order Nr  D.E. name  1 a  1 b  2  3  4 a  4 b  4 c  5  6 a  6 b  7 a  7 b  7 c  7 d  7 e  8 a  8 b  8 c  8 d  8 e  8 f  9 a  9 b  9 c  9 d  9 e  9 f  
4/18 Bill of discharge  A 
[+] 
[14] A 
[+] A 
[+] 
[15] 
Group 5 — Identification of goods  
5/1 Commodity code  C  
[*] 
A 
[+] A A  A  
[*] A A  A  A  A  A  A  C  
[*] 
5/2 Description of goods  A  A  A  B  A  
[*] A A  A  A  A  A  A  A  A  A  
5/3 Goods quantity  A  
[+] A 
[*] A A  A  A  A  A  
5/4 Goods value  B  A  A  A  A  
5/5 Rate of yield  A A  A  A  
[16] 
5/6 Equivalent goods  A A  A  A  A  
5/7 Processed products  A A  A  A  
[17] 
5/8 Identification of goods  A A  A  A  A  A  
5/9 Excluded categories or movement of 
goods  A 
[+] A 
[+] A 
[+] 
Group 6 — Conditions and terms  
6/1 Prohibitions and restrictions  A  
[*] A A  A  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 172
 D.E. 
order Nr  D.E. name  1 a  1 b  2  3  4 a  4 b  4 c  5  6 a  6 b  7 a  7 b  7 c  7 d  7 e  8 a  8 b  8 c  8 d  8 e  8 f  9 a  9 b  9 c  9 d  9 e  9 f  
6/2 Economic conditions  A A  A  
[17] 
6/3 General remarks  A  
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] A 
[+] 
Group 7 — Activities and procedures  
7/1 Type of transaction  A  
[*] A 
7/2 Type of customs procedures  A  A  A  A  A  A  
7/3 Type of declaration  A A  
7/4 Number of operations  B  
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] 
7/5 Details of planned activities  A  A  A  A  A  A  A  
Group 8 — Others  
8/1 Type of main accounts for customs 
purposes  A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] 
[8] A 
[*] A 
[*] A 
[*] 
8/2 Type of records  A  
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] 
[8] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] 
8/3 Access to data  A A  
8/4 Samples etc.  A  
[*] A ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 173
 D.E. 
order Nr  D.E. name  1 a  1 b  2  3  4 a  4 b  4 c  5  6 a  6 b  7 a  7 b  7 c  7 d  7 e  8 a  8 b  8 c  8 d  8 e  8 f  9 a  9 b  9 c  9 d  9 e  9 f  
8/5 Additional information  C  
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] C 
[*] 
8/6 Guarantee  A  A  A  
[18] A 
[12] A A  A  
8/7 Guarantee amount  A  A  
[18] A 
[12] A A  A  
8/8 Transfer of rights and obligations  A A  A  A  A  
8/9 Keywords  A  
[+] A 
[+] 
8/10 Details about the storage facilities  A  A  
8/11 Storage of Union goods  A  A  
8/12 Consent for publication in the list of 
authorisation holders  A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] A 
[*] 
8/13 Calculation of the amount of the 
import duty in accordance with 
Article 86(3) of the Code  A A  
[19] ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 174  
Notes  
Note number  Note description  
[1] This data element shall be completed only in cases where the a uthorisation to 
provide a comprehensive guarantee will be used for the placing of goods under 
the Union transit procedure.  
[2] This data element shall be used in the application only in cas e of an application for 
the amendment, renewal or revocation of the decision.  
[3] Without prejudice to any specific provisions adopted under the  common agricultural 
policy, an application relating to goods in respect of which an  import or export 
licence was produced when the relevant customs declaration was lodged, shall be 
supported by certification by the authorities responsible for i ssuing such licence 
attesting that the necessary steps have been taken to cancel it s effects. 
The above certification shall not be required, where: 
(a) the customs authority to which the application is submitted  issued the licence 
itself; 
(b) the ground for the application is an error that has no effe ct on the attribution of 
the licence. 
The above provisions shall also apply in the case of re-exporta tion, placing of goods 
in a customs warehouse or free zone, or destruction of the good s. 
[4] This information is mandatory only in the cases where the EORI  number of the 
person is not required. Where the EORI number is provided, the name and address 
should not be provided, unless a paper-based application or dec ision is used.  
[5] This information shall not be provided if the applicant is an authorised economic 
operator.  
[6] This information shall only be provided if the application rel ates to the use of 
temporary admission, and the information is required under the customs law.  
[7] This information shall only be used in case of a paper-based a pplication.  
[8] If it is intended to use a public customs warehouse type II, t his data element shall 
not be used.  
[9] This information shall not be required in case Article 162 app lies. 
[10] ►M3 This information shall only be provided for the purposes of th e following 
applications: 
(a) applications for an authorisation for the use of inward pro cessing or end-use 
procedures where the applicant is established outside the custo ms territory of the 
Union as referred to in Article 162; 
(b) applications for an authorisation for temporary admission a s referred to in 
Article 205. ◄  
[11] This information may not be provided in the cases where the Un ion customs legis­
lation waives the obligation to present the goods.  
[12] In case of an application for the use of the outward processin g procedure, this data 
element shall not be used, unless prior importation of replacem ent products or 
processed products is applied for.  
[13] This information shall only be provided in the decision, in ca se the holder of the 
authorisation is not exempted from the obligation to present th e goods.  
[14] ►M3 This information shall be provided in case of an authorisation  for the use of 
inward processing EX/IM without the use of standardised exchang e of information 
as referred to in Article 176, and in case of an authorisation for the use of inward 
processing IM/EX. ◄  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 175  
Note number  Note description  
[15] ►M3 This information shall only be provided in case of an authoris ation relating to 
the use of inward processing IM/EX or end-use. ◄  
[16] This information shall only be provided in case the applicatio n relates to the use of 
inward or outward processing or end-use, and the end-use involv es processing of 
goods.  
[17] This information shall only be used in case the application re lates to the use of 
inward or outward processing.  
[18] In case of an application for the use of the inward processing  EX/IM procedure, this 
data element shall not be used, unless export duties are applic able.  
[19] This information shall only be used in case the application re lates to the use of 
inward processing.  
CHAPTER 2  
Notes relating to data requirements  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  
Data requirements  
Group 1 — Application/Decision information  
1/1. Application/Decision code type  
All relevant table columns used:  
Application:  
Using the relevant codes, indicate which authorisation or decis ion is applied for.  
Decision:  
Using the relevant codes, indicate the type of authorisation or  decision.  
1/2. Signature/authentication  
All relevant table columns used:  
Application:  
Paper-based applications shall be signed by the person who lodg es the appli­
cation. The signatory should add his capacity.  
Applications made by using an electronic data processing techni que shall be 
authenticated by the person who lodges the application (applica nt or represen­
tative).  
In case the application is submitted by using the EU harmonised  trader interface 
defined by the Commission and the Member States in agreement wi th each other, 
the application shall be considered as authenticated.  
Decision:  
Signature of the paper-based decisions or authentication otherw ise of the 
decisions made by using an electronic data processing technique  by the person 
who takes the decision on granting the authorisation, on bindin g information or 
on the repayment or remission of the import or export duty.  
Table column 1a:  
If the applicant has a reference, it may be inserted here.  
Table column 2:  
The signatory should always be the person who represents the ap plicant as a 
whole.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 176  
1/3. Type of application  
All relevant table columns used:  
Using the relevant code, indicate the type of application. In c ase of an application 
for amendment or, if applicable renewed authorisation, also ind icate the appro­
priate decision number in D.E. 1/6 Decision reference number.  
1/4. Geographical validity — Union  
All relevant table columns used:  
By way of derogation from Article 26 of the Code, indicate wher e the effect of 
the decision is limited to one or several Member States, mentio ning explicitly the 
Member State(s) concerned.  
1/5. Geographical validity — Common transit countries  
All relevant table columns used:  
Indicate the common transit countries where the authorisation m ay be used.  
1/6. Decision reference number  
All relevant table columns used:  
Unique reference attributed by the competent customs authority to the decision.  
1/7. Decision taking customs authority  
All relevant table columns used:  
Identification number or name and address of the customs author ity which takes 
the decision.  
Table column 1b:  
Identification number or signature and name of the Member State ’s customs 
authority that issued the decision.  
Table column 2:  
Authentication and name of the Member State’s customs administr ation. The 
name of the Member State’s customs administration can be mentio ned on a 
regional level, if the customs administration organisational st ructure requires it.  
Group 2 — References of supporting documents, certificates and 
authorisations  
2/1. Other applications and decisions relating to binding information held  
Table column 1a:  
Indicate (yes/no), whether the applicant has applied for or rec eived a BTI 
decision for identical or similar goods in the Union to those d escribed under 
D.E. 5/2 Description of goods in this Title and D.E. II/3 Comme rcial denomi­
nation and additional information in Title II. If yes, the foll owing information 
should also be completed:  
Country of application: country where the application was submi tted 
Place of application: place where the application was submitted  
Date of application: the date on which the competent customs au thority referred 
to in Article 22(1) 3rd subparagraph of the Code has received t he application.  
BTI decision reference number: reference number of the BTI deci sion which the 
applicant has already received. This part is mandatory if the a pplicant has 
received BTI decisions following his application.  
Start date of the decision: The date on which the BTI decision validity starts.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 177  
Commodity Code: the nomenclature code indicated on the BTI deci sion.  
Table column 1b:  
Indicate whether the applicant has applied for or received a BO I and/or a BTI 
decision for goods or materials identical or similar to those r eferred to under D.E. 
5/1 Commodity code and D.E. 5/2. Description of goods in this T itle or D.E. 
III/3 in Title III; by providing the relevant details. If yes, the reference number of 
the BOI and/or BTI decision concerned shall also be provided.  
2/2. Decisions related to binding information issued to other Holders  
Table column 1a:  
Indicate whether or not the applicant is aware of BTI decisions  issued to other 
holders for identical or similar goods to those described under  D.E. 5/2 
Description of goods in this Title and D.E. II/3 Commercial den omination and 
additional information in Title II. Information concerning exis ting BTI decisions 
can be consulted at the public EBTI database that is accessible  on the internet.  
If yes, the following additional elements are optional:  
BTI decision reference number: reference number of the BTI deci sion of which 
the applicant is aware  
Start date of the decision: The date on which the BTI decision validity starts.  
Commodity Code: the nomenclature code indicated on the BTI deci sion.  
Table column 1b:  
Indicate whether, to the knowledge of the applicant, a BOI and/ or a BTI decision 
for identical or similar goods has already been applied for or issued in the Union.  
If yes, the following additional elements are optional:  
BOI and/or BTI decision reference number: reference number of t he BOI and/or 
BTI decision of which the applicant is aware  
Start date of the decision: The date on which the BOI and/or BT I decision 
validity starts.  
Commodity Code: the nomenclature code indicated on the BOI and/ or BTI 
decision.  
2/3. Legal or administrative procedures pending or handed down  
Table column 1a:  
Indicate whether or not the applicant is aware of any legal or administrative 
procedures concerning tariff classification pending within the Union, or a court 
ruling on tariff classification already handed down within the Union, relating to 
the goods described under D.E. 5/2. Description of goods and D. E. II/3 
Commercial denomination and additional information in Title II.  If yes, the 
following additional elements are optional:  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 178  
Enter the name and address of the court, the reference number o f the case 
pending and/or the judgement, and any other relevant informatio n. 
Table column 1b:  
Indicate whether, to the knowledge of the applicant, the goods described in D.E. 
5/1. Commodity code and D.E. 5/2. Description of the goods in t his Title, or in 
D.E. III/3 Conditions enabling the determination of origin in T itle III are the 
subject to any legal or administrative proceedings concerning o rigin pending 
within the Union or a court ruling on origin already handed dow n within the 
Union.  
Enter the name and address of the court, the reference number o f the case 
pending and/or the judgement, and any other relevant informatio n. 
2/4. Attached documents  
All relevant table columns used:  
Provide information on the type and, if applicable, the identif ication number 
and/or the date of issue of the document(s) attached to the app lication or the 
decision. Indicate also the total number of the documents attac hed. 
If the document contains the continuation of the information pr ovided elsewhere 
in the application or decision, indicate a reference to the dat a element concerned.  
2/5. Identification number of the storage facility  
All relevant table columns used:  
If applicable, enter any identification number allocated by the  decision-taking 
customs authority to the storage facility.  
Group 3 — Parties  
3/1. Applicant/Holder of the authorisation or decision  
All relevant table columns used:  
Application:  
The applicant is the person who applies to the customs authorit ies for a decision.  
Enter the name and address of the person concerned.  
Decision:  
The holder of the decision is the person to whom the decision i s issued.  
The holder of the authorisation is the person to whom the autho risation is issued.  
3/2. Applicant/Holder of the authorisation or decision identification  
All relevant table columns used:  
Application:  
The applicant is the person who applies to the customs authorit ies for a decision.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 179  
Enter the Economic Operators Registration and Identification nu mber (EORI 
number), of the person concerned, as provided for in Article 1( 18). 
In case of an application made by using an electronic data proc essing technique, 
the EORI number of the applicant shall always be provided.  
Decision:  
The holder of the decision is the person to whom the decision i s issued.  
The holder of the authorisation is the person to whom the autho risation is issued.  
3/3. Representative  
All relevant table columns used:  
If the applicant indicated in D.E. 3/1 Applicant/Holder of the authorisation or 
decision or D.E. 3/2 Applicant/Holder of the authorisation or d ecision identifi­
cation is represented, provide relevant information about the r epresentative.  
If requested by the decision-taking customs authority in accord ance with 
Article 19(2) of the Code, provide a copy of a relevant contrac t, power of 
attorney or any other document which provides evidence of the e mpowerment 
for the status of customs representative.  
3/4. Representative identification  
All relevant table columns used:  
If the applicant indicated in D.E. 3/1 Applicant/Holder of the authorisation or 
decision or D.E. 3/2 Applicant/Holder of the authorisation or d ecision identifi­
cation is represented, enter the EORI number of representative.  
If requested by the decision-taking customs authority in accord ance with 
Article 19(2) of the Code, provide a copy of a relevant contrac t, power of 
attorney or any other document which provides evidence of the e mpowerment 
for the status of customs representative.  
3/5. Name and contact details of the person responsible for customs 
matters  
All relevant table columns used:  
Contact information, including the fax number, if applicable, o f the person 
concerned, which can be used for further contact and communicat ion concerning 
customs matters.  
3/6. Contact person responsible for the application  
All relevant table columns used:  
The contact person shall be responsible for keeping contact wit h customs as 
regards the application.  
This information shall only be provided, if different from the person responsible 
for customs matters as provided in D.E. 3/5 Name and contact de tails of the 
person responsible for customs matters.  
Enter the contact person’s name and any of the following: telep hone number, e- 
mail address (preferably of a functional mailbox) and, if appli cable, the fax 
number.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 180  
3/7. Person in charge of the applicant company or exercising control over 
its management  
All relevant table columns used:  
For the purposes of Article 39(a) of the Code, enter the name(s ) and full details 
of the person(s) concerned according to the legal establishment /form of the 
applicant company, in particular: director/manager of the compa ny, board 
directors and board members, if any. Details should include: fu ll name and 
address, date of birth and National Identification Number.  
3/8. Owner of the goods  
All relevant table columns used:  
Where applicable under the relevant Article, enter the name and  address of the 
non-Union owner of the goods to be placed under the temporary a dmission, as 
described in D.E. 5/1. Commodity code and D.E. 5/2. Description  of goods.  
Group 4 — Dates, times, periods and places  
4/1. Place  
All relevant table columns used:  
Application:  
Place at which the application was signed or otherwise authenti cated.  
Decision:  
Place at which the authorisation or decision relating to bindin g origin information 
or on the remission or repayment of import or export duty was t aken.  
4/2. Date  
All relevant table columns used:  
Application:  
Date on which the applicant has signed or otherwise authenticat ed the appli­
cation.  
Decision:  
The date on which the authorisation or decision relating to bin ding information 
or on the repayment or remission of import or export duty was t aken.  
4/3. Place where main accounts for customs purposes are held or 
accessible  
All relevant table columns used:  
▼M3 
Main accounts for customs purposes as referred to in the third subparagraph of 
Article 22(1) of the Code are those accounts which are to be co nsidered by 
customs authorities as the main accounts for customs purposes a llowing the 
customs authorities to supervise and monitor all activities whi ch are covered 
by the authorisation or decision concerned. The applicant's exi sting commercial, 
tax or other accounting material may be accepted as main accoun ts for customs 
purposes if they facilitate audit-based controls.  
▼B 
Enter the full address of the location, including the Member St ate where the main 
accounts are intended to be held or are intended to be accessib le. The 
UN/LOCODE may replace the address, if it provides an unambiguou s identifi­
cation of the location concerned.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 181  
Table column 1a and 1b:  
In case of binding information, information must be given only where the 
country is different from the data provided for the identificat ion of the applicant.  
4/4. Place where records are kept  
All relevant table columns used:  
Enter full address of the location(s) including the Member Stat e(s) where the 
applicant’s records are kept or intended to be kept. The UN/LOC ODE may 
replace the address, if it provides an unambiguous identificati on of the location 
concerned.  
This information is necessary to identify the location of the r ecords pertaining to 
the goods located under the address provided for in D.E. 4/8. L ocation of goods.  
4/5. First place of use or processing  
All relevant table columns used:  
Using the relevant code, enter the address of the place concern ed. 
4/6. [Requested] Start date of the decision  
Table column 1a and 1b:  
The date on which the validity of the decision relating to bind ing information 
starts.  
Table column 2:  
Indicate the day, the month and the year, in accordance with Ar ticle 29.  
Table column 3; 4a; 5; 6a; 6b; 7a to 7e, 8a to 8e and 9a to 9f:  
Application:  
The applicant may request that the validity of the authorisatio n starts on a 
specific day. This date however shall take into account the dea dlines specified 
in Article 22(2) and (3) of the Code and the requested date can not be earlier than 
the date indicated in Article 22(4) of the Code.  
Decision:  
The date on which the authorisation takes effect.  
Table column 4b:  
Application:  
The applicant may request that the validity of the authorisatio n starts on a 
specific day. This date however shall take into account the dea dlines specified 
in Article 22(2) and (3) of the Code and cannot be earlier than  the date indicated 
in Article 22(4) of the Code.  
Decision:  
The start date of the first operational period fixed by the aut hority for the 
purposes of the calculation of the deferred time limit for paym ent. 
4/7. Date of expiry of the decision  
All relevant table columns used:  
The date on which the validity of the authorisation or decision  relating to binding 
information ends.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 182  
4/8. Location of the goods  
Table column 4c:  
Enter the name and address of the location concerned, including  the postal code, 
if applicable. In case the application is submitted by using an  electronic data 
processing technique, the relevant code may replace the address , if it provides an 
unambiguous identification of the location concerned.  
Table column 7e:  
Using the relevant code, enter the identifier of the location w here the weighing of 
the bananas takes place.  
Table columns 7b to 7d:  
▼M3 
Using the relevant code, enter the identifier of the location o r locations where the 
goods may be located when placed under a customs procedure.  
▼B 
Table column 9a:  
Using the relevant code, enter the identifier of the place(s) w here goods will be 
received under the TIR operation.  
Table column 9b:  
Using the relevant code, enter the identifier of the place(s) w here the goods will 
be placed under the Union transit procedure.  
Table column 9c:  
Using the relevant code, enter the identifier of the place(s) w here goods will be 
received under Union transit procedure.  
4/9. Place(s) of processing or use  
All relevant table columns used:  
Using the relevant code, indicate the address of the place(s) c oncerned.  
4/10. Customs office(s) of placement  
▼M3 
All relevant table columns used:  
Indicate the suggested customs office or offices of placement, as defined in 
Article 1(17).  
▼B 
4/11. Customs office(s) of discharge  
All relevant table columns used:  
Indicate the suggested customs office(s).  
4/12. Customs office of guarantee  
All relevant table columns used:  
Indicate the customs office concerned.  
4/13. Supervising customs office  
▼M3 
All relevant table columns used:  
Indicate the competent supervising customs office, as defined i n Article 1(36).  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 183  
4/14. Customs office(s) of destination  
Table columns 9a and 9c:  
Indicate the customs office(s) of destination responsible for t he place where the 
goods are received by the authorised consignee.  
Table column 9f:  
Indicate the customs office(s) of destination competent for the  airport(s)/port(s) of 
destination.  
4/15. Customs office(s) of departure  
Table column 9b:  
Indicate the customs office(s) of departure responsible for the  place where the 
goods will be placed under the Union transit procedure.  
Table column 9f:  
Indicate the customs office(s) of departure competent for the a irport(s)/port(s) of 
departure.  
4/16. Time-limit  
Table column 6b:  
Indicate the time limit in minutes by which the customs office can carry out 
controls before the departure of the goods.  
Table column 7b:  
Indicate the time-limit in minutes by which the customs office of presentation 
shall inform the supervising customs office of its intention to  perform a control 
before the goods are deemed to be released.  
Table column 7c:  
Indicate the time-limit in minutes by which the customs office can indicate its 
intention to perform a control before the goods are deemed to b e released.  
Table columns 9a and 9c:  
Indicate the time limit in minutes by which the authorised cons ignee shall receive 
the unloading permission.  
Table columns 9b:  
Indicate the time limit in minutes available to the customs off ice of departure 
after the lodging of the transit declaration by the authorised consignor within 
which this authority may carry out any necessary controls befor e the release and 
the departure of the goods.  
4/17. Period for discharge  
All relevant table columns used:  
Enter the estimated period expressed in months needed for the o perations to be 
carried out or use within the special customs procedure applied  for. 
Indicate whether the automatic extension of the period for disc harge pursuant to 
Article 174(2) is applicable.  
Table column 8a:  
The decision taking customs authority may specify in the author isation that the 
period of discharge ends on the last day of the subsequent mont h/quarter/ 
semester following the month/quarter/semester in the course of which the 
period of discharge has started.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 184  
4/18. Bill of discharge  
All relevant table columns used:  
Indicate, whether the use of the bill of discharge is necessary . 
If yes, enter the deadline as provided for in Article 175(1), w ithin which the 
holder of the authorisation shall supply the bill of discharge to the supervising 
customs office.  
If applicable, specify the content of the bill of discharge, in  accordance with 
Article 175(3).  
Group 5 — Identification of goods  
5/1. Commodity code  
Table column 1a:  
Application:  
Indicate the customs nomenclature code under which the applican t expects the 
goods to be classified.  
Decision:  
The customs nomenclature code, under which the goods must be cl assified in the 
customs nomenclature.  
Table column 1b:  
Application:  
The heading/subheading (customs nomenclature code) under which the goods are 
classified at a sufficient level of detail to enable to identif y the rule for the 
determination of origin. Where the applicant for the BOI is the  holder of a 
BTI for the same goods, indicate the 8-digit Combined Nomenclat ure code.  
Decision:  
The heading/subheading or 8-digit Combined Nomenclature code as  indicated in 
the application.  
Table column 3:  
Enter the 8-digit Combined Nomenclature code of the goods.  
Table column 4c:  
Enter the 8-digit Combined Nomenclature code, the TARIC code an d, if 
applicable, the TARIC additional code(s) and the national addit ional code(s) of 
the goods concerned.  
▼M3 
Table columns 7b to 7d:  
▼B 
Enter at least the first 4 digits of the Combined Nomenclature code of the goods 
concerned.  
Table columns 8a and 8b:  
Indicate the first 4 digits of the Combined Nomenclature code o f the goods to be 
placed under the inward or outward processing procedure.  
The 8-digit Combined Nomenclature code must be given where:  
equivalent goods or the standard exchange system are to be used , 
goods are covered by Annex 71-02,  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 185  
goods are not covered by Annex 71-02 and economic condition cod e 22 ( de 
minimis  rule) is used.  
Table column 8c:  
(1) If the application concerns goods to be placed under the sp ecial procedure 
other than those under (2) below, enter – where appropriate – t he 8-digit 
Combined Nomenclature code (1  st subdivision), the TARIC Code (2  nd 
subdivision) and, if applicable, the TARIC additional code(s) ( 3 rd subdivi­
sion).  
(2) If the application concerns goods under the special provisi ons (Part A and B) 
contained in Part one, Preliminary Provisions, Section II of th e Combined 
Nomenclature (goods for certain categories of ships, boats and other vessels 
and for drilling or production platforms/civil aircraft and goo ds for use in 
civil aircraft), the Combined Nomenclature codes are not requir ed. 
Table column 8d:  
Indicate the first 4 digits of the Combined Nomenclature code o f the goods to be 
placed under the temporary admission procedure.  
Table column 8e:  
Indicate the first 4 digits of the Combined Nomenclature code o f the goods to be 
placed under the customs warehousing procedure.  
If the application covers a number of items of different goods,  the data element 
may not be completed. In this case, describe the nature of good s to be stored in 
the storage facility concerned in D.E. 5/2. Description of good s. 
Where equivalent goods are used under customs warehousing, the 8-digit 
Combined Nomenclature code must be given.  
5/2. Description of goods  
Table column 1a:  
Application:  
Detailed description of the goods permitting their identificati on and the deter­
mination of their classification in the customs nomenclature. T his should also 
include details of the composition of the goods and any methods  of examination 
used for its determination where the classification depends on it. Any details 
which the applicant considers to be confidential should be ente red in D.E. II/3 
Commercial denomination and additional information of Title II.  
Decision:  
Description of the goods in sufficient details to allow their r ecognition without 
any doubts and enabling to relate the goods described in the BT I decision easily 
to the goods presented for customs clearance. It should not con tain any details 
which the applicant has marked as confidential in the BTI appli cation.  
Table column 1b:  
Application:  
Detailed description of the goods permitting their identificati on. ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 186  
Decision:  
Description of the goods in sufficient details to allow their r ecognition without 
any doubts and enabling to easily relate the goods described in  the BOI decision 
to the goods presented.  
Table column 3:  
Indicate the trade description of the goods.  
Table column 4c:  
Indicate the usual trade description of the goods or their tari ff description. The 
description must correspond to that used in the customs declara tion referred to in 
D.E. VIII/1 Title for recovery.  
State the number, kind, marks and identification numbers of pac kages. In the 
case of unpackaged goods, state the number of objects or indica te ‘in bulk’.  
Table columns 7a to 7d and 8d:  
Indicate the trade and/or technical description of the goods. T he trade and/or 
technical description should be sufficiently clear and detailed  to enable a decision 
to be taken on the application.  
Table columns 8a and 8b:  
Indicate the trade and/or technical description of the goods.  
The trade and/or technical description should be sufficiently c lear and detailed to 
enable a decision to be taken on the application. Where it is p lanned to use 
equivalent goods or the standard exchange system, give details about commercial 
quality and technical characteristics of the goods.  
Table column 8c:  
Indicate the trade and/or technical description of the goods. T he trade and/or 
technical description should be sufficiently clear and detailed  to enable a decision 
to be taken on the application.  
If the application concerns goods under the special provisions (Part A and B) 
contained in Part one, Preliminary Provisions, Section II of th e Combined 
Nomenclature (goods for certain categories of ships, boats and other vessels 
and for drilling or production platforms/civil aircraft and goo ds for use in civil 
aircraft), the applicant should state for instance: ‘Civil airc raft and parts thereof/ 
special provisions, part B of the Combined Nomenclature’.  
Table columns 5 and 8e:  
Indicate at least whether the goods are agricultural and/or ind ustrial goods.  
5/3. Goods quantity  
Table column 1a:  
This data element shall only be used in cases where a period of  extended use has 
been granted, indicating the quantity of the goods that may be cleared through 
customs under cover of that period of extended use, and its uni ts. The units shall 
be expressed in supplementary units within the meaning of the C ombined 
Nomenclature (Annex I to Council Regulation (EEC) No 2658/87).  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 187  
Table column 4c:  
Enter the net quantity of the goods expressed in supplementary units within the 
meaning of the Combined Nomenclature (Annex I to Council Regula tion (EEC) 
No 2658/87).  
Table columns 7b and 7d:  
Enter the estimated quantity of the goods to be placed under a customs procedure 
using the given simplification, on a monthly basis.  
Table columns 8a to 8d:  
Enter the estimated total quantity of the goods intended to be placed under the 
special procedure during the period of validity of the authoris ation.  
If the application concerns goods under the special provisions (Part A and B) 
contained in Part one, Preliminary Provisions, Section II of th e Combined 
Nomenclature (goods for certain categories of ships, boats and other vessels 
and for drilling or production platforms/civil aircraft and goo ds for use in civil 
aircraft), it is not necessary to give details about the quanti ty of the goods.  
5/4. Goods value  
Table column 4b:  
Provide information about the estimated value of goods intended  to be covered 
by the authorisation.  
▼M3 
Table columns 8a to 8d:  
▼B 
Enter the estimated maximum value in Euro of the goods intended  to be placed 
under the special procedure. The value may be indicated additio nally in another 
currency than Euro.  
▼M3 __________  
▼B 
5/5. Rate of yield  
All relevant table columns used:  
Indicate the estimated rate of yield or estimated average rate of yield, or where 
appropriate, the method of determining such rate.  
5/6. Equivalent goods  
All relevant table columns used:  
Equivalent goods consist in Union goods which are stored, used or processed 
instead of the goods placed under a special procedure other tha n transit.  
Application:  
Where it is planned to use equivalent goods, state the 8-digit Combined Nomen­
clature code, the commercial quality and technical characterist ics of equivalent 
goods to enable customs authorities to make the necessary compa rison between 
equivalent goods and the goods they are replacing.  
The relevant codes provided for D.E. 5/8. Identification of goo ds may be used to 
suggest supporting measures, which might be useful for this com parison.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 188  
Indicate whether the non-Union goods would be subject to anti-d umping, 
countervailing, safeguard duty or any additional duty resulting  from a suspension 
of concessions, if they were declared for release for free circ ulation.  
Authorisation:  
Specify the measures to establish that the conditions for using  the equivalent 
goods are met.  
Table column 8a:  
If the equivalent goods are at a more advanced stage of manufac ture or are in a 
better condition than the Union goods (in case of repair), ente r the relevant 
details.  
5/7. Processed products  
All relevant table columns used:  
Enter details of all processed products resulting from the oper ations, indicating 
the main processed product and the secondary processed products  which are by- 
products of the processing operation other than the main proces sed product, as 
appropriate.  
Combined Nomenclature code and Description: notes in relation w ith D. E. 5/1. 
Commodity code and 5/2. Description of goods shall be applicabl e. 
5/8. Identification of goods  
All relevant table columns used:  
Enter the intended measures of identification by using at least  one of the relevant 
codes.  
Table columns 8a; 8b and 8e:  
This information is not to be completed in the case of customs warehousing, 
inward processing or outward processing with equivalent goods. D. E. 5/6. 
Equivalent goods shall be used instead.  
This information shall not be provided in case of outward proce ssing with 
standard exchange system. D.E. XVIII/2 Replacement products in Title XVIII 
shall be completed instead.  
5/9. Excluded categories or movement of goods  
All relevant table columns used:  
▼M3 
Specify the movements, or – by using the first 6 digits of the Combined nomen­
clature code – the goods which are excluded from the simplifica tion. 
▼B 
Group 6 — Conditions and terms  
6/1. Prohibitions and restrictions  
All relevant table columns used:  
Indication of any prohibitions and restrictions at national or Union level which 
are applicable for the goods and/or the procedure concerned in the Member 
State(s) of presentation.  
Specify the competent authorities which are responsible for the  controls or 
formalities to be carried out before the release of the goods.  ▼B
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6/2. Economic conditions  
All relevant table columns used:  
The inward or outward processing procedure can be used only whe re the 
essential interests of the Union producers would not be adverse ly affected by 
an authorisation for a processing procedure (economic condition s). 
In most of the cases an examination of the economic conditions is not necessary. 
However, in certain cases such an examination must be carried o ut at Union 
level.  
At least one of the relevant codes defined for economic conditi ons must be used 
for each Combined Nomenclature code which has been indicated in  D.E. 5/1. 
Commodity code. The applicant can provide further details, in p articular, where 
an examination of the economic conditions is required.  
6/3. General remarks  
All relevant table columns used:  
General information on the obligations and/or formalities resul ting from the 
authorisation.  
Obligations stemming from the authorisation, with particular re gard to the 
obligation to inform the decision taking authority of any chang e in the underlying 
facts and conditions as provided for in Article 23(2) of the Co de. 
The decision-taking customs authority shall specify the details  related to the right 
of appeal in accordance with Article 44 of the Code.  
Table column 4c:  
Indicate the particulars of any requirements to which the goods  remain subject 
pending implementation of the decision.  
If applicable, the decision shall contain a notice informing th e holder of the 
decision that he must give the original of the decision to the implementing 
customs office of his choice when presenting the goods.  
Table columns 7a and 7c:  
The authorisation shall specify that the obligation to lodge a supplementary 
declaration shall be waived in the cases described in Article 1 67(2) of the Code.  
The obligation to lodge a supplementary declaration may be waiv ed if the 
conditions laid down in Article 167(3) are met.  
Table columns 8a and 8b:  
Authorisations for the use of inward processing EX/IM or outwar d processing 
EX/IM which involve one or more than one Member State and autho risations for 
the use of inward processing IM/EX or outward processing IM/EX which involve 
more than one Member State shall include the obligations provid ed for in 
Article 176(1).  
Authorisations for the use of inward processing IM/EX which inv olve one 
Member State shall include the obligation provided for in Artic le 175(5).  
Specify whether the processed products or goods placed under th e inward 
processing IM/EX procedure are deemed to be released for free c irculation in 
accordance with Article 170(1).  ▼B
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Table columns 9a and 9c:  
Specify whether any action is required before the authorised co nsignee may 
dispose of the goods received.  
Indicate the operating and control measures which the authorise d consignee has 
to comply with. If applicable, indicate any specific conditions  related to transit 
arrangements carried out beyond normal working hours of the cus toms office(s) 
of destination.  
Table column 9b:  
Specify that the authorised consignor shall lodge a transit dec laration at the 
customs office of departure before the release of the goods.  
Indicate the operating and control measures which the authorise d consignor has 
to comply with. If applicable, indicate any specific conditions  related to transit 
arrangements carried out beyond normal working hours of the cus toms office(s) 
of departure.  
Table column 9d:  
Specify that the security related practices set out in Annex A of ISO 17712 apply 
for the use of seals of a special type:  
Describe the details of proper control of and record-keeping co ncerning seals 
prior to their application and use.  
Describe the actions to be taken, if any anomaly or tampering i s observed.  
Specify the treatment of seals after use.  
The user of seals of a special type shall not re-order, re-use or duplicate the 
unique seal numbers or identifiers, unless authorised by the cu stoms authority.  
Table column 9f:  
Indicate the operating and control measures which the holder of  the authorisation 
has to comply with.  
Group 7 — Activities and procedures  
7/1. Type of transaction  
All relevant table columns used:  
Indicate (yes/no) whether the application relates to an import or export trans­
action by specifying the envisaged transaction the BTI or BOI d ecision is 
intended to be used for. The type of the special procedure shou ld be specified.  
7/2. Type of customs procedures  
All relevant table columns used:  
▼M3 
Using the relevant Union codes, indicate whether the authorisat ion is intended to 
be used for customs procedures or for the operation of storage facilities. Where 
applicable, enter the reference number of the authorisation, if  this cannot be 
derived from other information in the application. If the autho risation has not 
yet been granted, indicate the registration number of the appli cation.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 191  
7/3. Type of declarations  
All relevant table columns used:  
Indicate the type of the customs declaration (standard, simplif ied or entry in the 
declarant’s records) the applicant wishes to use.  
For simplified declarations, indicate the reference number of t he authorisation, if 
this cannot be derived from other information in the applicatio n. In case the 
authorisation for simplified declaration is not yet granted, in dicate the registration 
number of the application concerned.  
For entry into the records, indicate the reference number of th e authorisation if 
this cannot be derived from other information in the applicatio n. In case the 
authorisation for entry into the records is not yet granted, in dicate the registration 
number of the application concerned.  
7/4. Number of operations (consignments)  
Table column 4a:  
Where the comprehensive guarantee will be used for covering exi sting customs 
debts or for placing goods under a special procedure, indicate the number of 
consignments relating to the recent 12-month period.  
Table columns 6b; 7a, 7c and 7d:  
Enter an estimation on how often per month the applicant will u se the simplifi­
cation.  
Table column 7b:  
Enter an estimation on how often per month and per Member State  of presen­
tation the applicant will use the simplification.  
Table column 9a:  
Provide an estimation on how often per month the applicant will  receive goods 
under the TIR operation.  
Table column 9b:  
Provide an estimation on how often per month the applicant will  send goods 
under the Union transit procedure.  
Table column 9c:  
Provide an estimation on how often per month the applicant will  receive goods 
under Union transit procedure.  
Table columns 9d to 9f:  
Provide an estimation on how often per month the applicant will  use the Union 
transit arrangements.  
7/5. Details of planned activities  
Table columns 8a; 8b; 8c; 8e and 8f:  
Describe the nature of the planned activities or use (e.g. deta ils of the operations 
under a job-processing contract or kind of usual forms of handl ing under inward 
processing) to be carried out on the goods within the special p rocedure.  
If the applicant wishes to carry out the processing of the good s under inward 
processing or end-use procedure in a customs warehouse, pursuan t to Article 241 
of the Code, he shall provide the relevant details.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 192  
Where appropriate, indicate name, address and function of other  persons 
involved.  
Usual forms of handling allows goods placed under customs wareh ousing or a 
processing procedure to preserve them, improve their appearance  or marketable 
quality or prepare them for distribution or resale. Where usual  forms of handling 
are intended to be carried out under inward or outward processi ng a reference to 
the relevant point(s) of Annex 71-03 must be made.  
Table column 7b:  
Provide an overview of the business transactions/operations and  movement of 
goods under centralised clearance.  
Table column 8d:  
Describe the nature of the planned use of the goods to be place d under the 
temporary admission procedure.  
Indicate the relevant Article which should be applied in order to benefit from 
total relief from the import duty.  
Where benefit from total relief from import duty is applied for  in accordance 
with Articles 229 or 230, give the description and quantities o f the goods to be 
produced.  
Group 8 — Others  
8/1. Type of main accounts  
All relevant table columns used:  
Specify the type of main accounts by giving details about the s ystem intended to 
be used, including the software.  
8/2. Type of records  
All relevant table columns used:  
Specify the type of records by giving details about the system intended to be 
used, including the software.  
The records must enable the customs authorities to supervise th e procedure 
concerned, in particular with regard to the identification of t he goods placed 
under that procedure, their customs status and their movements.  
8/3. Access to data  
All relevant table columns used:  
Specify the means how the particulars of the customs or transit  declaration are 
available to the customs authorities.  
8/4. Samples etc.  
Table column 1a:  
Indicate (yes/no) whether any samples, photographs, brochures o r other 
documents available which may assist the customs authorities in  determining 
the correct classification of the goods in the customs nomencla ture, are 
attached as annexes.  
If there is a sample, it should be indicated whether it has to be returned or not.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 193  
Table column 1b:  
Indicate any samples, photographs, brochures 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 processin g undergone by 
the materials.  
8/5. Additional information  
All relevant table columns used:  
Enter any additional information, if deemed helpful.  
8/6. Guarantee  
All relevant table columns used:  
Indicate whether a guarantee is required for the authorisation concerned. If yes, 
enter the Guarantee Reference Number of the guarantee provided in relation with 
the authorisation concerned.  
8/7. Guarantee amount  
All relevant table columns used:  
Introduce the amount of the individual guarantee or, in the cas e of the compre­
hensive guarantee, the amount equivalent to the part of the ref erence amount 
allocated to the specific authorisation for temporary storage o r special procedure.  
8/8. Transfer of rights and obligations  
All relevant table columns used:  
Application:  
Where an authorisation for transfer of rights and obligations b etween holders of 
the procedure in accordance with Article 218 of the Code is app lied for, provide 
information about the transferee and the suggested transfer for malities. Such 
request may also be submitted to the competent customs authorit y at a later 
stage, once the application was accepted and the authorisation for a special 
procedure was granted.  
Authorisation:  
Specify the conditions under which the transfer of rights and o bligations can be 
carried out. If the request for the transfer of rights and obli gations is rejected, 
specify the grounds for rejection.  
8/9. Keywords  
All relevant table columns used:  
Indication of the relevant keywords, by which the customs autho rities in the 
issuing Member State have indexed the decision relating to bind ing information. 
This indexation (by adding keywords) facilitates the identifica tion of the relevant 
decisions relating to binding information issued by customs aut horities in other 
Member States.  
8/10. Details about the storage facilities  
All relevant table columns used:  
Provide information about the premises or any other location fo r temporary 
storage or customs warehousing which is intended to be used as storage facilities.  
This information may include details about the physical charact eristics of the 
facilities, the equipment used for the storage activities and, in case of specially 
equipped storage facilities, other information necessary to ver ify the compliance 
with Articles 117(b) and 202 respectively.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 194  
8/11. Storage of Union goods  
All relevant table columns used:  
Indicate (‘yes/no’) whether it is planned to store Union goods in a customs 
warehouse or temporary storage facility.  
A request for storage of Union goods may also be submitted to t he decision- 
taking customs authority at a later stage once the application was accepted and 
the authorisation for the operation of storage facilities was g ranted.  
Table column 8e:  
Authorisation:  
If it is intended to store Union goods in a storage facility fo r customs ware­
housing, and the conditions provided for in Article 177 apply, specify the rules 
for the accounting segregation.  
8/12. Consent for publication in the list of authorisation holders  
All relevant table columns used:  
Indicate (yes/no) whether the applicant agrees to disclose in t he public list of 
authorisation holders the following details of the authorisatio n he/she is applying 
for: 
Holder of the authorisation  
Type of authorisation  
Date of effect or, if applicable, period of validity  
Member State of the decision taking customs authority  
Competent/supervising customs office  
8/13. Calculation of the amount of the import duty in accordance with 
Article 86(3) of the Code  
All relevant table columns used:  
Application:  
Indicate (‘yes/no’) whether the applicant wishes to calculate t he import duty in 
accordance with Article 86(3) of the Code.  
If the answer is ‘no’, Article 85 of the Code must be applied, which means, that 
the calculation of the amount of import duty is made on the bas is of the tariff 
classification, customs value, quantity, nature and origin of t he goods at the time 
at which the customs debt in respect of them incurred.  
Decisions:  
In case the holder of the authorisation wishes to calculate the  import duty in 
accordance with Article 86(3) of the Code, the authorisation fo r inward 
processing shall provide for that the relevant processed produc ts may not be 
imported directly or indirectly by the holder of the authorisat ion and released 
for free circulation within a period of one year after their re -export. However, the 
processed products may be imported directly or indirectly by th e holder of the 
authorisation and released for free circulation within a period  of one year after 
their re-export if the amount of import duty is determined in a ccordance with 
Article 86(3) of the Code.  ▼B
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TITLE II  
Application and decision relating to binding tariff information  
CHAPTER 1  
Specific data requirements for the application and the decision relating to 
binding tariff information  
Data requirements table  
D.E. order No  D.E. name  Status  
II/1. Reissue of a BTI decision  A [*]  
II/2. Customs nomenclature  A [*]  
II/3. Commercial denomination and additional 
information  C [*] A [+]  
II/4. Justification of the classification of the 
goods  A [+]  
II/5. Material provided by the applicant on the 
basis of which the BTI decision has been 
issued  A [+]  
II/6. Images  B  
II/7. Date of application  A [+]  
II/8. End date of extended use  A [+]  
II/9. Invalidation reason  A [+]  
II/10  Registration number of the application  A [+]  
The status and the markings indicated in the data requirements table above 
correspond to the description provided for in Title I, Chapter 1. 
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
decision relating to Binding Tariff Information  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  
Data requirements  
II/1. Reissue of a BTI decision  
Indicate (yes/no), whether the application concerns the reissue  of a BTI decision. 
If yes, provide the relevant details.  
II/2. Customs nomenclature  
Indicate in which nomenclature the goods are to be classified, by inserting ‘x’ in 
one box only.  
The nomenclatures listed are the following:  
— the Combined Nomenclature (CN), which determines the tariff c lassification 
of goods in the Union at 8-digit level,  
— TARIC, which consists of an additional 9  th and 10  th digits which reflect tariff 
and non-tariff measures in the Union, such as tariff suspension s, tariff quotas, 
anti-dumping duties, etc., and may consist also of TARIC additi onal codes 
and national additional codes from the 11th digit onwards,  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 196  
— the refund nomenclature, which refers to the agricultural pro duct nomen­
clature for export refunds.  
If the nomenclature is not one of those listed, specify the nom enclature 
concerned.  
II/3. Commercial denomination and additional information  
Application:  
Indicate any particulars which the applicant wishes to be treat ed as confidential, 
including the trademark and model number of the goods.  
In certain cases, including those where samples are provided, t he administration 
concerned may take photographs (e.g. of the samples provided) o r ask a 
laboratory for analysis. The applicant should state clearly, if  such photographs, 
analysis results etc. as a whole or partially are to be treated  as confidential. Any 
such information, not designed as confidential, will be publish ed on the public 
EBTI database and will be accessible on the internet.  
Decision:  
This data field shall contain all the particulars which the app licant has marked as 
confidential in the BTI application as well as any information added by the 
customs authorities in the issuing Member State which these aut horities 
consider to be confidential.  
II/4. Justification of the classification of the goods  
Indication of the relevant provisions of the acts or measures o n the basis of 
which the goods have been classified in the customs nomenclatur e indicated 
under data element 5/1 Commodity code in Title I.  
II/5. Material provided by the applicant on the basis of which the BTI 
decision has been issued  
Indication, whether the BTI decision has been issued on the bas is of a 
description, brochures, photographs, samples or other documents  provided by 
the applicant.  
II/6. Images  
Where appropriate, any image(s) related to the goods being clas sified.  
II/7. Date of application  
Date on which the competent customs authority referred to in Ar ticle 22(1) 3  rd 
subparagraph of the Code has received the application.  
II/8. End date of extended use  
Only in cases where a period of extended use has been granted, indicate the end 
date of the period of time for which the BTI decision may still  be used.  
II/9. Invalidation reason  
Only in cases where the BTI decision is invalidated before the normal end of its 
validity, indicate the invalidation reason by entering the rele vant code.  
II/10. Registration number of the application  
Unique reference of the accepted application, assigned by the c ompetent customs 
authority.  ▼B
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TITLE III  
Application and decision relating to binding origin information  
CHAPTER 1  
Specific data requirements for the application and the decision relating to 
binding origin information  
Data requirements table  
D.E. order No  D.E. name  Status  
III/1.  Legal basis  A [*]  
III/2.  Composition of the goods  A  
III/3.  Information enabling the determination of 
origin  A [*]  
III/4.  Indicate which data should be treated as 
confidential  A 
III/5.  Country of origin and legal framework  A [+]  
III/6.  Justification of the assessment of the origin  A [+]  
III/7.  Ex-works price  A  
III/8.  Materials used, country of origin, 
Combined Nomenclature code and value  A [+]  
III/9.  Description of the processing required in 
order to obtain origin  A [+]  
III/10.  Language  A [+]  
The status and the marking indicated in the data requirements t able above 
correspond to the description provided for in Title I, Chapter 1. 
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
decision relating to binding origin information  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  
Data requirements  
III/1. Legal basis  
Indicate the applicable legal basis, for the purposes of Articl es 59 and 64 of the 
Code.  
III/2. Composition of the goods  
Indicate the composition of the goods and any methods of examin ation used to 
determine this and their ex-works price, as necessary.  
III/3. Information enabling the determination of origin  
Provide information enabling the origin to be determined, the m aterials 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 198  
operation or process, or any other specific rule) enabling the conditions related to 
the determination of origin to be met. In particular, the exact  rule of origin 
applied and the origin envisaged for the goods shall be mention ed. 
III/4. Indicate which data should be treated as confidential  
Application:  
The applicant can indicate any particulars which are to be trea ted as confidential.  
Any information, not indicated as confidential in the applicati on, can be made 
accessible on the internet once the decision is issued.  
Decision:  
The particulars which the applicant has indicated as confidenti al in the BOI 
application, as well as any information added by the customs au thorities in the 
issuing Member State which these authorities consider to be con fidential should 
be marked as such in the decision.  
Any information, not indicated as confidential in the decision,  can be made 
accessible on the internet.  
III/5. Country of origin and legal framework  
The country of origin as determined by the customs authority fo r the goods for 
which the decision is issued and an indication of the legal fra mework (non- 
preferential/preferential; reference to the agreement, conventi on, decision, regu­
lation; other).  
In case the preferential origin cannot be determined for the go ods concerned, the 
term ‘non-originating’ and an indication of the legal framework  should be 
mentioned in the BOI decision.  
III/6. Justification of the assessment of the origin  
Justification of the assessment of the origin by the customs au thority (goods 
wholly obtained, last substantial transformation, sufficient wo rking or processing, 
cumulation of origin, other).  
III/7. Ex-works price  
If required for the determination of the origin, it is a mandat ory data element.  
III/8. Materials used, country of origin, Combined Nomenclature code 
and value  
If required for the determination of the origin, it is a mandat ory data element.  
III/9. Description of the processing required in order to obtain origin  
If required for the determination of the origin, it is a mandat ory data element.  
III/10. Language  
Indication of the language in which the BOI is issued.  ▼B
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TITLE IV  
Application and authorisation for the status of authorised economic operator  
CHAPTER 1  
Specific data requirements for the application and the authorisation for the 
status of authorised economic operator  
Data requirements table  
D.E. order No  D.E. name  Status  
IV/1.  Legal status of applicant  A [*]  
IV/2.  Date of establishment  A [*]  
IV/3.  Role(s) of the applicant in the international 
supply chain  A [*]  
IV/4.  Member States where customs related 
activities are carried out  A [*]  
IV/5.  Border crossing information  A [*]  
IV/6.  ►M3 Simplifications and facilitations already 
granted, security and safety certificates issued 
on the basis of international conventions, of an 
International Standard of the International 
Organisation for Standardisation, or of a 
European Standard of a European Standard­
isation body or certificates granting a status 
equivalent to that of an AEO issued in third 
countries and recognised in an agreement. ◄  A [*]  
IV/7.  Consent for the exchange of the information in 
the AEO authorisation in order to ensure the 
proper functioning of systems set out in inter­
national agreements/arrangements with third 
countries related to mutual recognition of the 
status of authorised economic operator and 
measures related to security.  A [*]  
IV/8.  Permanent Business Establishment (PBE)  A  
IV/9.  Office(s) where customs documentation is 
kept and accessible  A [*]  
IV/10.  Place where general logistical management 
activities are conducted  A [*]  
IV/11.  Business activities  A [*]  
The status and the marking indicated in the data requirements t able above 
correspond to the description provided for in Title I, Chapter 1. 
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
authorisation for the status of authorised economic operator  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  ▼B
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Data requirements  
IV/1. Legal status of applicant  
The legal status as mentioned in the document of establishment.  
IV/2. Date of establishment  
With numbers – the day, month and year of establishment.  
IV/3. Role(s) of the applicant in the international supply chain  
Using the relevant code, indicate the applicant’s role in the s upply chain.  
IV/4. Member States where customs related activities are carried out  
Enter the relevant country code(s). In case the applicant opera tes a storage 
facility or has other premises in another Member State, enter t he address(es) 
and the type(s) of the facility(-ies) as well.  
IV/5. Border crossing information  
Enter the reference number(s) of customs office(s) regularly us ed for border 
crossing. In case the applicant is a customs representative, pr ovide the 
reference number(s) of the customs office(s) regularly used by this customs 
representative for border crossing.  
▼M3 
IV/6. Simplifications and facilitations already granted, security and safety 
certificates issued on the basis of international conventions, of an 
International Standard of the International Organisation for Stand ­
ardisation, or of a European Standard of a European Standard ­
isation body or certificates granting a status equivalent to that of 
an AEO issued in third countries and recognised in an agreement  
▼B 
In case of simplifications already granted, indicate the type o f simplification, the 
relevant customs procedure, and the authorisation number. In ca se of facilitations 
already granted, indicate the type of facilitation and the numb er of the certificate. 
In the case of approvals as regulated agent or known consignor,  indicate the 
approval granted: regulated agent or known consignor and indica te the number of 
the approval. In case the applicant is the holder of an AEO-equ ivalent certificate 
issued in a third country, indicate the number of that certific ate and the issuing 
country.  
IV/7. Consent for the exchange of the information in the AEO authoris ­
ation in order to ensure the proper functioning of systems set out in 
international agreements/arrangements with third countries related 
to mutual recognition of the status of authorised economic operator 
and measures related to security  
Indicate (yes/no) whether the applicant is willing to agree to exchange the 
information in the AEO authorisation in order to ensure the pro per functioning 
of systems set out in international agreements/arrangements wit h third countries 
related to mutual recognition of the status of authorised econo mic operator and 
measures related to security.  
If the answer is yes, the applicant shall also provide informat ion on the trans­
literated name and address of the company.  
IV/8. Permanent Business Establishment (PBE)  
In case the application is submitted in accordance with Article  26(2), the 
PBE(s)’s full names and VAT identification number should be pro vided.  ▼B
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IV/9. Office(s) where customs documentation is kept and accessible  
Enter full address of the relevant office(s). In case there is another office 
responsible for providing all customs related documentation dif ferent from the 
one where it is kept, enter its full address as well.  
IV/10. Place where general logistical management activities are conducted  
This data element shall only be used, where the competent custo ms authority 
may not be determined according to the third subparagraph of Ar ticle 22(1) of 
the Code. In such cases, enter full address of the relevant pla ce. 
IV/11. Business activities  
Enter information on the business activity of the applicant.  
TITLE V  
Application and authorisation for the simplification of the determination of 
amounts being part of the customs value of goods  
CHAPTER 1  
Specific data requirements for the application and the authorisation for the 
simplification of the determination of amounts being part of the customs 
value of goods  
Data requirements table  
D.E. order No  D.E. name  Status  
V/1. Subject and nature of the simplification  A  
The status indicated in the data requirements table above corre spond to the 
description provided for in Title I, Chapter 1.  
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
authorisation for the simplification of the determination of amounts being 
part of the customs value of goods  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  
Data requirements  
V/1. Subject and nature of the simplification  
▼M3 
Indicate on which elements to be added to or deducted from the price pursuant to 
Articles 71 and 72 of the Code or which elements forming part o f the price 
actually paid or payable pursuant to Article 70(2) of the Code the simplification 
applies (e.g. Assists, Royalties, transport costs, etc.) follow ed by a reference to 
the calculation method used for the determination of the respec tive amounts.  ▼B
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TITLE VI  
Application and authorisation for the provision of a comprehensive guarantee, 
including a possible reduction or waiver  
CHAPTER 1  
Specific data requirements for the application and the authorisation for the 
provision of a comprehensive guarantee, including a possible reduction or 
waiver  
Data requirements table  
D.E. order No  D.E. name  Status  
VI/1.  Amount of duty and other charges  A [*]  
VI/2.  Average period between the placing of 
goods under the procedure and the 
discharge of the procedure  A [*]  
VI/3.  Level of guarantee  A  
VI/4.  Form of the guarantee  C [*]  
VI/5.  Reference amount  A  
VI/6.  Time-limit for payment  A  
The status and the marking indicated in the data requirements t able above 
correspond to the description provided for in Title I, Chapter 1. 
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
authorisation for the provision of a comprehensive guarantee, including a 
possible reduction or waiver  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  
Data requirements  
VI/1. Amount of duty and other charges  
Indicate the highest amount of duty and other charges applicabl e on any single 
consignment, relating to the recent 12-month period. If such in formation is not 
available, indicate the likely highest amount of duty and other  charges applicable 
on any single consignment in the next 12-month-period.  
VI/2. Average period between the placing of goods under the procedure 
and the discharge of the procedure  
▼M3 
Indicate the average period, calculated on the basis of the pre ceding 12-month- 
period, between the placing of goods under the customs procedur e and the 
discharge of that procedure or, where applicable, between the p lacing of goods 
in temporary storage and the end of the temporary storage. This  information shall 
only be provided where the comprehensive guarantee is to be use d for placing 
goods under a special procedure or for the operation of a tempo rary storage 
facility.  
▼B 
VI/3. Level of guarantee  
Indicate whether the level of the guarantee which is to cover t he existing customs 
debts and, where applicable, other charges is 100 % or 30 % of the relevant part 
of the reference amount and/or whether the level of the guarant ee which is to 
cover the potential customs debts and, where applicable, other charges is 100 %, 
50 %, 30 % or 0 % of the relevant part of the reference amount.  
The authorising customs authority may provide comments, if appl icable.  ▼B
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VI/4. Form of the guarantee  
Indicate which form the guarantee will take.  
In case the guarantee is provided in form of an undertaking, in dicate the full 
name and address details of the guarantor.  
Where the guarantee is valid in more than one Member State, ind icate the full 
name and address of the representatives of the guarantor in the  other Member 
State.  
VI/5. Reference amount  
Application:  
Provide information on the reference amount covering all operat ions, declarations 
or procedures of the applicant, pursuant to Article 89(5) of th e Code.  
Authorisation:  
Enter the reference amount covering all operations, declaration s or procedures of 
the holder of the authorisation, pursuant to Article 89(5) of t he Code.  
If the reference amount established by the decision-taking cust oms authority is 
different than the one indicated in the application, justify th e reasons for the 
difference.  
VI/6. Time-limit for payment  
Where the comprehensive guarantee is provided to cover the impo rt or export 
duty payable in case of release for free circulation or end-use , indicate, whether 
the guarantee will cover:  
Normal period before payment, i.e. maximum 10 days following th e notification 
to the debtor of the customs debt in accordance with Article 10 8 of the Code  
Deferred payment  
TITLE VII  
Application and authorisation of deferment of the payment of the duty payable, 
as far as the permission is not granted in relation to a single operation  
CHAPTER 1  
Specific data requirements for the application and the authorisation of 
deferment of the payment of the duty payable, as far as the permission is 
not granted in relation to a single operation  
Data requirements table  
D.E. order No  D.E. name  Status  
VII/1.  Type of deferment of payment  A  
The status and the marking indicated in the data requirements t able above 
correspond to the description provided for in Title I, Chapter 1. 
CHAPTER 2  
Notes relating to the specific data requirements of deferment of the payment 
of the duty payable, as far as the permission is not granted in relation to a 
single operation  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  ▼B
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Data requirements  
VII/1. Type of deferment of payment  
Indicate the way how the applicant wishes to apply the defermen t of payment of 
the duty payable.  
Article 110(b) of the Code, i.e. globally in respect of each am ount of import or 
export duty entered in the accounts in accordance with the firs t subparagraph of 
Article 105(1) during a fixed period that does not exceed 31 da ys 
Article 110(c) of the Code, i.e. globally in respect of all amo unts of import or 
export duty forming a single entry in accordance with the secon d subparagraph 
of Article 105(1).  
TITLE VIII  
Application and decision for the repayment or remission of the amounts of 
import or export duty  
CHAPTER 1  
Specific data requirements for the application and decision for the 
repayment or remission of the amounts of import or export duty  
Data requirements table  
D.E. order No  D.E. name  Status  
VIII/1.  Title for recovery  A  
VIII/2.  Customs office where the customs debt was 
notified  A 
VIII/3.  Customs office responsible for the place 
where the goods are located  A 
VIII/4.  Comments of the customs office 
responsible for the place where the goods 
are located  A [+]  
VIII/5  Customs procedure (request for prior 
completion of formalities)  A 
VIII/6.  Customs value  A  
VIII/7.  Amount of import or export duty to be 
repaid or remitted of  A 
VIII/8.  Type of import or export duty  A  
VIII/9.  Legal basis  A  
VIII/10  Use or destination of goods  A [+]  
VIII/11  Time-limit for completion of formalities  A [+]  
VIII/12  Statement of the decision-taking customs 
authority  A [+]  
VIII/13  Description of the grounds for repayment 
or remission  A 
VIII/14  Bank and account details  A [*]  ▼B
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The status and the marking indicated in the data requirements t able above 
correspond to the description provided for in Title I, Chapter 1. 
CHAPTER 2  
Notes relating to the specific data requirements for the application and 
decision for the repayment or remission of the amounts of import or 
export duty  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  
Data requirements  
VIII/1. Title for recovery  
Enter the MRN of the customs declaration or reference to any ot her document 
which gave rise to notification of the import or export duty, t he repayment or 
remission of which is requested.  
VIII/2. Customs office where the customs debt was notified  
Enter the identifier of the customs office where the import or export duty to 
which the application refers, was notified.  
In case of a paper-based application, enter the name and full a ddress, including 
postal code, if any, of the customs office concerned.  
VIII/3. Customs office responsible for the place where the goods are 
located  
This information shall only be provided if it is different than  the customs office 
indicated in D.E. VIII/2 Customs office where the customs debt was notified.  
Enter the identifier of the customs office concerned.  
In case of a paper-based application, enter the name and full a ddress, including 
postal code, if any, of the customs office concerned.  
VIII/4. Comments of the customs office responsible for the place where the 
goods are located  
This data element shall be completed in cases, where repayment or remission is 
subject to destruction, abandonment to the State, or placement under a special 
procedure or the export procedure of an article, but the corres ponding formalities 
are completed only for one or more parts or components of that article.  
In this case, enter the quantity, nature and value of the goods  which are to remain 
in the customs territory of the Union.  
Where the goods are for delivery to a charity, enter the name a nd full address, 
including postal code, if any, of the entity concerned.  
VIII/5. Customs procedure (request for prior completion of formalities)  
Except in the cases referred to in Article 116(1) 1  st subparagraph (a), enter the 
relevant code of the customs procedure under which the applican t wishes to place 
the goods.  
Where the customs procedure is subject to an authorisation, ent er the identifier of 
the authorisation concerned.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 206  
Indicate, if prior completion of formalities is requested.  
VIII/6. Customs value  
Indicate the customs value of the goods.  
VIII/7. Amount of import or export duty to be repaid or remitted  
Using the relevant code for the national currency, enter the am ount of the import 
or export duty to be repaid or remitted.  
VIII/8. Type of import or export duty  
Using the relevant codes, enter the type of the import or expor t duty to be repaid 
or remitted.  
VIII/9. Legal basis  
Using the relevant code, enter the legal basis of the applicati on for the repayment 
or remission of the import or export duty.  
VIII/10. Use or destination of goods  
Enter information on the use to which the goods may be put or t he destination to 
which they may be sent, depending on the possibilities availabl e in the particular 
case under the Code and where appropriate on the basis of a spe cific auth­
orization by the decision-taking customs authority.  
VIII/11. Time-limit for completion of formalities  
Indicate in days the time-limit for completion of the formaliti es to which 
repayment or remission of the import or export duty is subject.  
VIII/12. Statement of the decision-taking customs authority  
If applicable, the decision taking customs authority shall indi cate that the import 
or export duty will not be repaid or remitted until the impleme nting customs 
office has informed the decision-taking customs authority that the formalities to 
which repayment or remission is subject have been completed.  
VIII/13. Description of the grounds for repayment or remission  
Application:  
Detailed description of the justification that forms the basis of the request for 
remission or repayment of the import or export duty.  
This data element needs to be completed in all cases where the information 
cannot be derived from elsewhere in the application.  
Decision:  
Where the grounds for the repayment or remission of the import or export duty 
are different for the decision from those of the application, d etailed description of 
the justification that forms the basis of the decision.  
VIII/14. Bank and account details  
If applicable, enter the bank-account details where the import or export duty shall 
be repaid or remitted.  ▼B
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TITLE IX  
Application and authorisation for the operation of temporary storage facilities  
CHAPTER 1  
Specific data requirements for the application and the authorisation for the 
operation of temporary storage facilities  
Data requirements table  
D.E. order No  D.E. name  Status  
IX/1 Movement of goods  A  
The status and the marking indicated in the data requirements t able above 
correspond to the description provided for in Title I, Chapter 1. 
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
authorisation for the operation of temporary storage facilities  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  
Data requirements  
IX/1. Movement of goods  
Indicate the legal basis for the movement of the goods.  
Indicate the address of the destination temporary storage facil ity or facilities.  
If the movement of goods is planned to take place pursuant to A rticle 148(5)(c) 
of the Code, enter the EORI number of the holder of the authori sation to operate 
the destination temporary storage facility or facilities.  
TITLE X  
Application and authorisation of regular shipping service  
CHAPTER 1  
Specific data requirements for the application and the authorisation of 
regular shipping service  
Data requirements table  
D.E. order No  D.E. name  Status  
X/1 Member State(s) concerned by the regular 
shipping service  A 
X/2 Name of vessels  C[*]  
X/3 Ports of call  C[*]  
X/4 Undertaking  A [*]  
The status and the marking indicated in the data requirements t able above 
correspond to the description provided for in Title I, Chapter 1. ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 208  
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
authorisation of regular shipping service  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  
Data requirements  
X/1. Member State(s) concerned by the regular shipping service  
Indicate the involved and the potentially involved Member State (s) concerned.  
X/2. Name of vessels  
Enter the relevant information on the vessels assigned to the r egular shipping 
service.  
X/3. Ports of call  
Enter the reference to the customs offices responsible for the ports of call of the 
vessels assigned or foreseen to be assigned to the regular ship ping service.  
X/4. Undertaking  
Indicate (yes/no) whether the applicant undertakes:  
— to communicate to the decision-taking customs authority the i nformation 
referred to in Article 121(1), and  
— that on the routes of the regular shipping services, no calls  will be made at 
any port in a territory outside the customs territory of the Un ion or at any 
free zone in a Union port, and that no transhipments of goods w ill be made at 
sea. 
TITLE XI  
Application and authorisation for the status of authorised issuer  
CHAPTER 1  
Specific data requirements for the application and the authorisation for the 
status of authorised issuer  
Data requirements table  
D.E. order No  D.E. name  Status  
XI/1 Customs office(s) responsible for the regis­
tration of the proof of the customs status of 
Union goods  A [+]  
The status and the marking indicated in the data requirements t able above 
correspond to the description provided for in Title I, Chapter 1. 
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
authorisation for the status of authorised issuer  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 209  
Data requirements  
XI/1. Customs office(s) responsible for the registration of the proof of the 
customs status of Union goods  
Indicate the customs office(s) to which the authorised issuer s hall transmit the 
proof of the customs status of Union goods for the purpose of i ts registration.  
TITLE XII  
Application and authorisation to use simplified declaration  
CHAPTER 1  
Specific data requirements for the application and the authorisation to use 
simplified declaration  
Data requirements table  
D.E. order No  D.E. name  Status  
XII/1.  Time-limit for the submission of a supple­
mentary declaration  A [+]  
XII/2.  Subcontractor  A [1][2]  
XII/3.  Subcontractor identification  A [2]  
The status and the marking indicated in the data requirements t able above 
correspond to the description provided for in Title I, Chapter 1 
Notes  
Note number  Note description  
[1] This information is mandatory only in the cases where the 
EORI number of the subcontractor is not available. Where 
the EORI number is provided, the name and address should 
not be provided.  
[2] This information may only be used for export procedures 
when the customs declaration will be lodged by the subcon­
tractor.  
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
authorisation to use simplified declaration  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  
Data requirements  
XII/1. Time-limit for the submission of a supplementary declaration  
If applicable, the authorising customs authority shall determin e the respective 
time-limit expressed in days.  
XII/2. Subcontractor  
If applicable, enter the name and address of the subcontractor.  
XII/3. Subcontractor identification  
Enter the EORI number of the person concerned.  ▼B
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TITLE XIII  
Application and authorisation for centralised clearance  
CHAPTER 1  
Specific data requirements for the application and the authorisation for 
centralised clearance  
Data requirements table  
D.E. order No  D.E. name  Status  
XIII/1  Companies involved in the authorisation in 
other Member States  A [1]  
XIII/2  Companies involved in the authorisation in 
other Member States identification  A 
XIII/3  Customs office(s) of presentation  A  
XIII/4  Identification of the VAT, excise and stat­
istical authorities  C [*] A [+]  
XIII/5  Method of VAT payment  A[+]  
XIII/6  Tax representative  A  ►M3 ___ ◄ 
XIII/7  Tax representative identification  A  
XIII/8  Tax representative status code  A  
XIII/9  Person responsible for the excise formal­
ities A [1]  
XIII/10  Person responsible for the excise 
formalities identification  A 
The status and the marking indicated in the data requirements t able above 
correspond to the description provided for in Title I, Chapter 1. 
Notes  
Note number  Note description  
[1] This information is mandatory only in the cases, where the 
EORI number of the person concerned is not available. If 
the EORI number is provided, the name and address should 
not be provided.  
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
authorisation for centralised clearance  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 211  
Data requirements  
XIII/1. Companies involved in the authorisation in other Member States  
If applicable, enter the name and address of the companies conc erned.  
XIII/2. Companies involved in the authorisation in other Member States 
identification  
If applicable, enter the EORI number of the companies concerned . 
XIII/3. Customs office(s) of presentation  
Indicate the customs office(s) concerned.  
XIII/4. Identification of the VAT, excise and statistical authorities  
Enter the name and address of the VAT, excise and statistical a uthorities in the 
Member States involved in the authorisation and indicated under  D.E. 1/4 
Geographical validity –Union.  
XIII/5. Method of VAT payment  
The participating Member States’ shall specify their respective  requirements 
regarding the submission of the import VAT data, indicating the  applicable 
method for the payment of VAT.  
XIII/6. Tax representative  
Enter the name and address of the tax representative of the app licant in the 
Member State of presentation.  
XIII/7. Tax representative identification  
Enter the VAT number of the tax representative of the applicant  in the Member 
State of presentation. If no tax representative is appointed, t he VAT number of 
the applicant shall be provided.  
XIII/8. Tax representative status code  
Indicate whether the applicant will act on his own behalf in fi scal matters or will 
appoint a tax representative in the Member State of presentatio n. 
XIII/9. Person responsible for excise formalities  
Enter the name and address of the person liable for the payment  or submission of 
guarantee of excise duties.  
XIII/10. Person responsible for excise formalities identification  
Enter the EORI number of the person concerned, if this person h as a valid EORI 
number and it is available to the applicant.  ▼B
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TITLE XIV  
Application and authorisation for making a customs declaration through an 
entry of data in the declarant’s records, including for the export procedure  
CHAPTER 1  
Specific data requirements for the application and the authorisation for 
making a customs declaration through an entry of data in the declarant’s 
records, including for the export procedure  
Data requirements table  
D.E. order No  D.E. name  Status  
XIV/1.  Waiver of the presentation notification  A  
XIV/2.  Waiver of pre-departure declaration  A  
XIV/3.  Customs office responsible for the place 
where the goods are available for controls  C [*]A [+]  
XIV/4.  ►M3 Deadline for submitting the supple­
mentary declaration ◄  A [+]  
The status and the marking indicated in the data requirements t able above 
correspond to the description provided for in Title I, Chapter 1. 
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
authorisation for making a customs declaration through an entry of data in 
the declarant’s records, including for the export procedure  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  
Data requirements  
XIV/1. Waiver of the presentation notification  
Application:  
Indicate (yes/no) whether the trader wishes to benefit from a n otification waiver 
of the availability of the goods for customs controls. If yes, specify the reasons.  
Decision:  
In case the authorisation does not provide for the notification  waiver, the 
authorising customs authority shall determine the time limit be tween the 
receipt of the notification and the release of the goods.  
XIV/2. Waiver of pre-departure declaration  
▼M3 
Application:  
If the application concerns export or re-export, provide eviden ce that the 
conditions laid down in Article 263(2) of the Code are met.  
Authorisation:  
If the authorisation concerns export or re-export, state reason s why a waiver 
should apply in accordance with Article 263(2) of the Code.  
▼B 
XIV/3. Customs office responsible for the place where the goods are 
available for controls  
Enter the identifier of the customs office concerned.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 213  
XIV/4. Deadline for submitting the supplementary declaration  
The decision-taking customs authority shall set out, in the aut horisation, a time- 
limit for the holder of the authorisation to send the particula rs of the supple­
mentary declaration to the supervising customs office.  
The time-limit shall be expressed in days.  
▼B 
TITLE XV  
Application and authorisation for self-assessment  
CHAPTER 1  
Specific data requirements for the application and the authorisation for self- 
assessment  
Data requirements table  
D.E. order No  D.E. name  Status  
XV/1.  Identification of formalities and controls to 
be delegated to the economic operator  A 
The status indicated in the data requirements table above corre spond to the 
description provided for in Title I, Chapter 1.  
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
authorisation for self-assessment  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  
Data requirements  
XV/1. Identification of formalities and controls to be delegated to the 
economic operator  
Indicate the conditions under which the controlling of the comp liance with 
prohibitions and restrictions, as specified in D.E. 6/1 Prohibi tions and restrictions 
may be carried out by the holder of the authorisations.  
TITLE XVI  
Application and authorisation for the status of authorised weigher of bananas  
CHAPTER 1  
Specific data requirements for the application and the authorisation for the 
status of authorised weigher of bananas  
Data requirements table  
D.E. order No  D.E. name  Status  
XVI/1.  Economic activity  A  
XVI/2.  Weighing equipment  A  
XVI/3.  Additional guarantees  A  
XVI/4.  Advanced notification to customs author­
ities A ▼M3
 02015R2446 — EN — 01.01.2021 — 005.001 — 214  
The status and the marking indicated in the data requirements t able above 
correspond to the description provided for in Title I, Chapter 1. 
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
authorisation for the status of authorised weigher of bananas  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  
Data requirements  
XVI/1. Economic activity  
Indicate the economic activity related to the trade of fresh ba nanas.  
XVI/2. Weighing equipment  
Provide the description of the weighing equipment.  
XVI/3. Additional guarantees  
Appropriate proof as recognised in accordance with the national  law that:  
— only machines that are properly calibrated and conform to the  relevant 
technical standards ensuring precise establishment of the net w eight of 
bananas,  
— weighing of bananas is performed only by authorised weighers at places 
supervised by the customs authorities,  
— the net weight of bananas, the origin and packaging of banana s as well as the 
time of weighing and the place of unloading are immediately ref lected in the 
banana weighing certificate upon weighing,  
▼M3 
— bananas have been weighed in accordance with the procedure se t out in 
Annex 61-03 to Implementing Regulation (EU) 2015/2447,  
▼B 
— the results of weighing are immediately put in the weighing c ertificate as 
required by the customs legislation of the Union.  
XVI/4. Advanced notification to customs authorities  
Provide the type of notification and copy of a notification.  
TITLE XVII  
Application and authorisation for the use of inward processing procedure  
CHAPTER 1  
Specific data requirements for the application and the authorisation for the 
use of the inward processing procedure  
Data requirements table  
Order No  D.E. name  Status  
XVII/1  Prior exportation (IP EX/IM)  A  
XVII/2  Release for free circulation by use of bill of 
discharge  A ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 215  
The status indicated in the data requirements table above corre spond to the 
description provided for in Title I, Chapter 1.  
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
authorisation for the use of inward processing procedure  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  
Data requirements  
XVII/1. Prior exportation  
Indicate (‘yes/no’) whether it is planned to export processed p roducts obtained 
from equivalent goods before the import of the goods they are r eplacing (IP 
EX/IM). If yes, indicate the suggested period expressed in mont hs within 
which the non-Union goods should be declared for inward process ing taking 
account of the time required for procurement of the goods and t heir transport 
to the Union.  
XVII/2. Release for free circulation by use of bill of discharge  
Indicate (‘yes/no’) whether the processed products or goods pla ced under the 
inward processing IM/EX procedure are deemed to have been relea sed for free 
circulation if they have not been placed under a subsequent cus toms procedure or 
re-exported on expiry of the period for discharge, and the cust oms declaration for 
release for free circulation shall be deemed to have been lodge d and accepted and 
release granted on the date of expiry of the period for dischar ge. 
TITLE XVIII  
Application and authorisation for the use of outward processing procedure  
CHAPTER 1  
Specific data requirements for the application and the authorisation for the 
use of the outward processing procedure  
Data requirements table  
Order No  D.E. name  Status  
XVIII/1  Standard exchange system  A  
XVIII/2  Replacement products  A  
XVIII/3  Prior import of replacement products  A  
XVIII/4  Prior import of processed products (OP IM/ 
EX),  A 
The status indicated in the data requirements table above corre spond to the 
description provided for in Title I, Chapter 1.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 216  
CHAPTER 2  
Notes relating to the specific data requirements’ for the application and the 
authorisation for the use of outward processing procedure  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  
Data requirements  
XVIII/1. Standard exchange system  
Application:  
In case of repair of goods, an imported product (replacement pr oduct) may 
replace a processed product (so-called standard exchange system ). 
Indicate (‘yes/no’) whether it is intended to use the standard exchange system. If 
yes, enter the relevant code(s).  
Authorisation:  
Specify the measures to establish that the conditions for the s tandard exchange 
system are met.  
XVIII/2. Replacement products  
Where it is planned to use the standard exchange system (only p ossible in case of 
repair), state the 8-digit Combined Nomenclature code, commerci al quality and 
technical characteristics of the replacement products to enable  the customs auth­
orities to make the necessary comparison between temporary expo rt goods and 
the replacement products. For this comparison, use at least one  of the relevant 
codes provided for in relation with D.E. 5/8 Identification of goods.  
XVIII/3. Prior import of replacement products  
Indicate (‘yes/no’) whether it is planned to import replacement  products prior to 
the export of the defective products. If yes, indicate the peri od in months within 
which the Union goods should be declared for outward processing . 
XVIII/4. Prior import of processed products (OP IM/EX)  
Indicate (‘yes/no’) whether it is planned to import processed p roducts obtained 
from equivalent goods prior to the placement of Union goods und er outward 
processing. If yes, indicate the period in months within which the Union goods 
should be declared for outward processing taking account of the  time required for 
procurement of the Union goods and their transport of the offic e of export.  
TITLE XIX  
Application and authorisation for the operation of storage facilities for the 
customs warehousing of goods  
CHAPTER 1  
Specific data requirements for the application and the authorisation for the 
operation of storage facilities for the customs warehousing of goods  
Data requirements table  
D.E. order No  D.E. name  Status  
XIX/1  Temporary removal  A  
XIX/2  Loss rate  A  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 217  
The status and the marking indicated in the data requirements t able above 
correspond to the description provided for in Title I, Chapter 1. 
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
authorisation for the operation of storage facilities for the customs 
warehousing of goods  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  
Data requirements  
XIX/1. Temporary removal  
Application:  
Indicate (‘yes/no’) whether it is planned to remove temporarily  goods placed 
under the customs warehousing procedure from the customs wareho use. 
Provide all the necessary details deemed relevant for the tempo rary removal of 
goods.  
A request for temporary removal may also be submitted to the de cision-taking 
customs authority at a later stage once the application was acc epted and the 
authorisation for the operation of storage facilities was grant ed. 
Authorisation:  
Specify the conditions under which the removal of the goods pla ced under the 
customs warehousing procedure can be carried out. If the reques t is rejected, 
specify the grounds for rejection.  
XIX/2. Loss rate  
Give details, where appropriate, of loss rate(s).  
TITLE XX  
Application and authorisation for the status of authorised consignor for Union 
transit  
CHAPTER 1  
Specific data requirements for the application and the authorisation for the 
status of authorised consignor for Union transit  
Data requirements table  
D.E. order No  D.E. name  Status  
XX/1  Identification measures  A [+]  
XX/2  Comprehensive guarantee  A  
The status and the marking indicated in the data requirements t able above 
correspond to the description provided for in Title I, Chapter 1. 
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
authorisation for the status of authorised consignor for Union transit  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 218  
Data requirements  
XX/1. Identification measures  
Details of the identification measures to be applied by the aut horised consignor. 
Where the authorised consignor has been granted an authorisatio n for use of seals 
of a special type in accordance with Article 233(4)(c) of the C ode , the decision- 
taking customs authority may prescribe the use of such seals as  the identification 
measure. The reference number of the decision for use of seals of special type 
shall be indicated.  
XX/2. Comprehensive guarantee  
▼M3 
Application:  
Indicate the reference number of the decision on the provision of a compre­
hensive guarantee or on a guarantee waiver. If the respective a uthorisation has 
not yet been granted, indicate the registration number of the a pplication.  
Authorisation:  
Indicate the reference number of the decision on the provision of a compre­
hensive guarantee or on a guarantee waiver.  
▼B 
TITLE XXI  
Application and authorisation to use of seals of a special type  
CHAPTER 1  
Specific data requirements for the application and the authorisation to use 
of seals of a special type  
Data requirements table  
D.E. order No  D.E. name  Status  
XXI/1.  Type of seal  A  
The status and the marking indicated in the data requirements t able above 
correspond to the description provided for in Title I, Chapter 1. 
CHAPTER 2  
Notes relating to the specific data requirements for the application and the 
authorisation to use of seals of a special type  
Introduction  
The descriptions and notes contained in this chapter apply to t he data elements 
referred to in the data requirements table in Chapter 1.  
Data requirements  
XXI/1. Type of seal  
Application:  
Enter all the details on the seal (e.g. model, manufacturer, pr oof of certification 
by a competent body in accordance with ISO International Standa rd No 
17712:2013 ‘Freight containers’ Mechanical Seals’).  
Decision:  
Confirmation by the decision taking customs authority that the seal meets the 
essential characteristics and complies with the required techni cal specifications 
and that the use of the seals of a special type is documented, i.e. that an audit 
trail is established and has been approved by the competent aut horities.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 219  
ANNEX B  
COMMON DATA REQUIREMENTS FOR DECLARATIONS, 
NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF 
UNION GOODS  
TITLE I  
Data requirements  
CHAPTER 1  
Introductory notes to the data requirements table  
(1) The declaration messages contain a number of data elements only some of 
which will be used, depending on the customs procedure(s) in qu estion.  
(2) The data elements which may be provided for each procedure are set out in 
the data requirements table. The specific provisions concerning  each data 
element as they are described in Title II apply without prejudi ce to the 
status of the data elements as defined in the data requirements  table. The 
provisions that apply to all situations where the data element concerned is 
requested are included in the heading ‘All relevant data requir ements table 
columns used’. In addition, the provisions that apply to specif ic table 
columns are included in specific sections that refer precisely to those 
columns. Both sets of provisions need to be combined to reflect  the 
situation of each table column.  
(3) The ‘A’, ‘B’ or ‘C’ symbols listed in Chapter 2, section 3 below have no 
bearing on the fact that certain data is collected only where c ircumstances 
warrant it. For example, the supplementary units (status ‘A’) w ill only be 
collected where required by the TARIC.  
(4) The ‘A’, ‘B’ or ‘C’ symbols defined in Chapter 2, section 3  may be 
complemented by conditions or clarifications listed in the foot notes 
attached to the data requirements table of Chapter 3, section 1  below.  
(5) If the Member State of acceptance of the customs declaratio n allows, a 
Customs declaration (columns series B and H) or a simplified de claration 
(columns series C and I) can include items of goods which are s ubject to 
different procedure codes, providing that these procedure codes  all use the 
same dataset as defined in chapter 3, section 1 and belong to t he same 
column of the matrix as defined in Chapter 2. However, this pos sibility 
shall not be used for customs declarations lodged in the contex t of 
centralised clearance pursuant to Article 179 of the Code.  
(6) Without affecting in any way the obligations to provide dat a according to 
this Annex and without prejudice to Article 15 of the Code, the  content of 
the data provided to customs for a given requirement will be ba sed on the 
information as it is known by the economic operator that provid es it at the 
time it is provided to Customs.  
(7) The exit or entry summary declaration that must be lodged f or goods 
leaving or entering the customs territory of the Union contains  the 
information detailed in columns A1 and A2 and F1a to F5 of the data 
requirement table of Chapter 3, Section 1 below, for each of th e situations 
or modes of transport concerned.  
(8) The use within this annex of the words entry and exit summa ry declarations 
refer respectively to the entry and exit summary declarations p rovided for 
under Articles 5(9) and 5(10) of the Code.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 220  
(9) Columns A2, F3a and F3b of the data requirements Table of C hapter 3, 
Section 1 below cover the required data which is provided to Cu stoms 
authorities primarily for safety and security risk-analysis pur poses prior to 
departure, arrival or loading of express consignments.  
(10) For the purposes of this Annex, an express consignment mea ns an indi­
vidual item carried via an integrated service of expedited/time -definite 
collection, transport, customs clearance and delivery of parcel s whilst 
tracking the location of, and maintaining control over such ite ms throughout 
the supply of the service.  
(11) Where column F5 of the data requirements Table of Chapter 3, Section 1 
below applies to road transport, it also covers cases of multim odal transport, 
unless otherwise provided in Title II.  
(12) The simplified declarations referred to in Article 166 con tain the 
information detailed in columns C1 and I1.  
(13) The reduced list of data elements provided for procedures in columns C1 
and I1 does not limit or influence the requirements set out for  the 
procedures in the other columns of the data requirements table,  notably in 
respect of the information to be provided in supplementary decl arations.  
(14) The formats, codes and, if applicable, the structure of th e data requirements 
described in this Annex are specified in the Implementing Regul ation (EU) 
2015/2447 which is adopted pursuant to Article 8(1)(a) of the C ode. 
(15) Member States shall notify the Commission of the list of p articulars they 
require for each of the procedures referred to in this Annex. T he 
Commission shall publish the list of those particulars.  
CHAPTER 2  
Table legend  
S e c t i o n 1  
C o l u m n h e a d i n g s  
Columns  Declarations/notifications/proof of the customs status of 
Union goods  Legal basis  
Data element 
number  Order number allocated to the data element 
concerned  
Data element 
name  Name of the data element concerned  
Box No  Reference given to the box that contains the data 
element concerned in paper-based customs declar­
ations. References correspond to SAD boxes or, 
where they start with an ‘S’, to security-related 
elements in EAD, ESS, TSAD or SSD.  
A1 Exit summary declaration  Articles 5(10) and 271 of the 
Code  
A2 Exit summary declaration — Express consignments  Articles 5(10) and 271 of the 
Code  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 221  
Columns  Declarations/notifications/proof of the customs status of 
Union goods  Legal basis  
A3 Re-export notification  Articles 5(14) and 274 of the 
Code  
B1 Export declaration and re-export declaration  Export declaration: Articles 
5(12), 162 and 269 of the 
Code 
Re-export declaration: 
Articles 5(13) and 270 of 
the Code  
B2 Special procedure — processing — declaration for 
outward processing  Articles 5(12), 162, 210 and 
259 of the Code  
B3 Declaration for Customs warehousing of Union 
goods  Articles 5(12), 162, 210 and 
237(2) of the Code  
B4 Declaration for dispatch of goods in the context of 
trade with special fiscal territories  Article 1(3) of the Code  
C1 Export Simplified declaration  Articles 5(12) and 166 of the 
Code  
C2 Presentation of goods to customs in case of entry 
in the declarant’s records or in the context of 
customs declarations lodged prior to the presen­
tation of the goods at export  Articles 5(33), 171 and 182 
of the Code  
D1 Special procedure — transit declaration  Articles 5(12), 162, 210, 226 
and 227 of the Code  
D2 Special procedure –Transit declaration with 
reduced dataset – (transport by rail, air and 
maritime transport)  Articles 5(12), 162, 210 and 
233(4)d) of the Code  
D3 Special procedure – Transit – Use of an electronic 
transport document as customs declaration – 
(transport by air and maritime transport)  Articles 5(12), 162, 210 and 
233(4)e) of the Code  
E1 Proof of the customs status of Union goods (T2L/ 
T2LF)  Articles 5(23) and 153(2) 
and 155 of the Code  
E2 Customs goods manifest  Articles 5(23) and 153(2) 
and 155 of the Code  
F1a Entry summary declaration – Sea and inland 
waterways – Complete dataset  Articles 5(9) and 127 of the 
Code  
F1b Entry summary declaration – Sea and inland 
waterways – Partial dataset lodged by the carrier  Articles 5(9) and 127 of the 
Code  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 222  
Columns  Declarations/notifications/proof of the customs status of 
Union goods  Legal basis  
F1c Entry summary declaration – Sea and inland 
waterways – Partial dataset provided by a person 
pursuant to Article 127(6) of the Code and in 
accordance with Article 112(1) first subparagraph  Articles 5(9) and 127 of the 
Code  
F1d Entry summary declaration – Sea and inland 
waterways – Partial dataset provided by a person 
pursuant to Article 127(6) of the Code and in 
accordance with Article 112(1) second subpara­
graph  Articles 5(9) and 127 of the 
Code  
F2a Entry summary declaration – Air cargo (general) – 
Complete dataset  Articles 5(9) and 127 of the 
Code  
F2b Entry summary declaration – Air cargo (general) – 
Partial dataset lodged by the carrier  Articles 5(9) and 127 of the 
Code  
F2c Entry summary declaration – Air cargo (general) – 
Partial dataset provided by a person pursuant to 
Article 127(6) of the Code and in accordance 
with Article 113(1)  Articles 5(9) and 127 of the 
Code  
F2d Entry summary declaration – Air cargo (general) – 
Minimum dataset to be lodged pre-loading, in 
relation with situations defined in Article 106(1) 
second subparagraph and in accordance with 
Article 113(1)  Articles 5(9) and 127 of the 
Code  
F3a Entry summary declaration – Express 
consignments – Complete dataset  Articles 5(9) and 127 of the 
Code  
F3b Entry summary declaration – Express 
consignments – Minimum dataset to be lodged 
pre-loading in relation with situations defined in 
Article 106(1) second subparagraph  Articles 5(9) and 127 of the 
Code  
F4a Entry summary declaration – Postal consignments 
– Complete dataset  Articles 5(9) and 127 of the 
Code  
F4b Entry summary declaration – Postal consignments 
– Partial dataset lodged by the carrier  Articles 5(9) and 127 of the 
Code  
F4c Entry summary declaration – Postal consignments 
– Minimum dataset to be lodged pre-loading in 
relation with situations defined in Article 106(1) 
second subparagraph (  1 ) and in accordance with 
Article 113(2)  Articles 5(9) and 127 of the 
Code  
F4d Entry summary declaration – Postal consignments 
– Partial dataset at receptacle level lodged pre- 
loading in relation with situations defined in 
Article 106(1) second subparagraph and in 
accordance with Article 113(2)  Articles 5(9) and 127 of the 
Code  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 223  
Columns  Declarations/notifications/proof of the customs status of 
Union goods  Legal basis  
F5 Entry summary declaration – Road and rail  Articles 5(9) and 127 of the 
Code  
G1 Diversion Notification  Article 133 of the Code  
G2 Notification of arrival  Article 133 of the Code  
G3 Presentation of goods to customs  Articles 5(33) and 139 of the 
Code  
G4 Temporary storage declaration  ►M3 Articles 5(17) and 145 
of the Code ◄  
G5 Arrival notification in case of movement of goods 
under temporary storage  ►M3 Article 148(5)(b) and 
(c) of the Code ◄  
H1 Declaration for release for free circulation and 
Special procedure — specific use — declaration 
for end-use  Declaration for release for 
free circulation: Articles 
5(12), 162 and 201 of the 
Code Declaration for end- 
use: Articles 5(12), 162, 210 
and 254 of the Code  
H2 Special procedure — storage — declaration for 
customs warehousing  Articles 5(12), 162, 210 and 
240 of the Code  
H3 Special procedure — specific use — declaration 
for temporary admission  Articles 5(12), 162, 210 and 
250 of the Code  
H4 Special procedure — processing — declaration for 
inward processing  Articles 5(12), 162, 210 and 
256 of the Code  
H5 Declaration for the introduction of goods in the 
context of trade with special fiscal territories  Article 1(3) of the Code  
H6 Customs declaration in postal traffic for release for 
free circulation  Articles 5(12), 162 and 201 
of the Code  
▼M6 
H7 Customs declaration for release for free circulation 
in respect of a consignment which benefits from a 
relief from import duty in accordance with 
Article 23(1) or Article 25(1) of Regulation (EC) 
No 1186/2009  Articles 5(12), 162 and 201 
of the Code  
▼B 
I1 Import Simplified declaration  Articles 5(12) and 166 of the 
Code  
I2 Presentation of goods to customs in case of entry 
in the declarant’s records or in the context of 
customs declarations lodged prior to the presen­
tation of the goods at import  Articles 5(33), 171 and 182 
of the Code  
( 1 ) The preloading minimum data corresponds to the CN23 data.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 224  
S e c t i o n 2  
D a t a g r o u p s  
Group  Title of the group  
Group 1  Message information (including procedure codes)  
Group 2  References of messages, documents, certificates, author­
isations  
Group 3  Parties  
Group 4  Valuation information/Taxes  
Group 5  Dates/Times/Periods/Places/Countries/Regions  
Group 6  Goods identification  
Group 7  Transport information (modes, means and equipment)  
Group 8  Other data elements (statistical data, guarantees, tariff 
related data)  
S e c t i o n 3  
S y m b o l s i n t h e c e l l s  
Symbol  Symbol description  
A Mandatory: data required by every Member State.  
B Optional for the Member States: data that Member States may 
decide to waive.  
C Optional for economic operators: data which economic operators  
may decide to supply but which cannot be demanded by the 
Member States.  
X Data element required at the item level of the declaration of goods. 
The information entered at the item level of goods is valid onl y for 
the items of goods concerned.  
Y Data element required at the header level of the declaration o f 
goods. The information entered at the header level is valid for  
all declared item of goods.  
Any combination of the symbols ‘X’ and ‘Y’ means that the given  data element 
can be provided by the declarant at any of the levels concerned . ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 225
 CHAPTER 3  
S e c t i o n 1  
D a t a R e q u i r e m e n t s T a b l e  
(The footnotes to this table are included just after the table)  
Group 1 – Message information (including procedure codes)  
A B  C  D  E  F  G H  I  
D.E No  D.E. name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
1/1 Declaration 
type 1/1 A  
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y 
1/2 Additional 
Declaration 
type 1/2 A  
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y 
1/3 Transit 
Declaration/ 
Proof of 
customs 
status type  1/3 A  
XY A 
XY A 
XY A 
XY A 
XY 
1/4 Forms  3  B  
[1] 
[2] 
Y B 
[1] 
[2] 
Y B 
[1] 
[2] 
Y ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 226
 A B  C  D  E  F  G H  I  
D.E No  D.E. name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
1/5 Loading 
lists 4 B  
[1] 
Y B 
[1] 
Y B 
[1] 
Y 
1/6 Goods item 
number  32 A  
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
[3] 
X A 
[2] 
X A 
[2] 
X A 
[2] 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X ►M3 ___ ◄ A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X ►M6 
A 
X ◄  A 
X A 
[3] 
X 
1/7 Specific 
circum­
stance indi­
cator  A 
[4] 
Y A 
[4] 
Y A 
[4] 
Y A 
[4] 
Y A 
[4] 
Y A 
[4] 
Y A 
[4] 
Y A 
[4] 
Y A 
[4] 
Y A 
[4] 
Y A 
[4] 
Y A 
[4] 
Y A 
[4] 
Y A 
[4] 
Y A 
[4] 
Y A 
[4] 
Y 
1/8 Signature/ 
Authenti­
cation  54 A  
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y 
1/9 Total 
number of 
items  5 B  
[1] 
Y B 
[1] 
Y B 
[1] 
Y 
1/10 Procedure  37 (1)  A  
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X 
1/11 Additional 
Procedure  37 (2)  A  
X A 
X A 
X A 
X A 
[5] 
X A 
X A 
X A 
X A 
X A 
X A 
X ►M6 
A 
X ◄  A 
[5] 
X ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 227
 Group 2 – References of messages, documents, certificates, authorisations  
A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
2/1 Simplified 
declaration/ 
Previous 
documents  40 A  
XY A 
XY A 
XY A 
XY A 
XY A 
XY B 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
[6] 
Y A 
[6] 
Y A 
Y A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY ►M6 
A 
[7] 
XY ◄  A 
[5] 
XY A 
XY 
▼M3 
2/2 Additional 
information  44 A  
XY A 
XY A 
XY A 
XY A 
XY A 
XY B 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY ►M6 C  
XY ◄  A 
XY 
2/3 Documents 
produced, 
certificates 
and authoris­
ations, ad­
ditional 
references  44 A  
[7] 
[8] 
X A 
[7] 
X A 
[7] 
XY A 
[7] 
XY A 
[7] 
XY A 
[7] 
XY A 
[7] 
[9] 
XY A 
[7] 
XY A 
[7] 
XY A 
X A 
[7] 
XY A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
Y A 
X A 
X A 
[7] 
XY A 
[7] 
XY A 
[7] 
XY A 
[7] 
XY A 
[7] 
XY A 
[7] 
XY A 
[7] 
XY A 
X ►M6 
A 
[7] 
X ◄  A 
[7] 
[9] 
XY 
▼B 
2/4 Reference 
number/ 
UCR  7 A  
[10] 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY ►M6 C  
XY ◄  C 
XY 
2/5 LRN  A  
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 228
 A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
2/6 Deferred 
payment  48 B  
Y B 
Y B 
Y B 
Y B 
Y ►M6 B  
[53] 
Y ◄  
2/7 Identification 
of ware­
house  49 B  
[11] 
Y B 
[11] 
Y A 
Y B 
[11] 
Y A 
Y A 
Y B 
[11] 
Y A 
Y B 
[11] 
Y B 
[11] 
Y B 
[11] 
Y 
Group 3 – Parties  
A B  C  D  E  F  G  H  I  
D.E 
No D.E. 
name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5 1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
3/1 Exporter  2  A  
[12] 
Y A 
[12] 
Y C 
Y B 
Y A 
[12] 
Y B 
XY A 
[13] 
XY ►M6 
A[12] ◄ 
XY ►M6 
A[12] ◄ 
XY ►M6 
A[12] ◄ 
XY ►M6 
A[12] ◄ 
XY ►M6 
A[12] ◄ 
XY ►M6 
A 
XY ◄  ►M6 
A[12] ◄ 
XY 
3/2 Exporter 
identifi­
cation no 2 (no ) A  
Y A 
Y A 
Y A 
Y A 
Y B 
XY A 
XY ►M6 
A[14] ◄ 
XY ►M6 
A[14] ◄ 
XY ►M6 
A[14] ◄ 
XY ►M6 
A[14] ◄ 
XY ►M6 
A[14] ◄ 
XY 
3/3 Con- 
signor – 
Master 
level 
transport 
contract  A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y 
3/4 Con- 
signor 
identifi­
cation no 
– Master 
level 
transport 
contract  A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 229
 A B  C  D  E  F  G  H  I  
D.E 
No D.E. 
name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5 1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
3/5 Con- 
signor – 
House 
level 
transport 
contract  A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y 
3/6 Con- 
signor 
identifi­
cation no 
– House 
level 
transport 
contract  A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y 
3/7 Con- 
signor  A 
[12] 
XY A 
[12] 
XY 
3/8 Con- 
signor 
identifi­
cation no A 
[14] 
XY A 
[14] 
XY 
3/9 Con- 
signee  8 A  
[12] 
XY A 
[12] 
XY B 
XY B 
XY B 
XY B 
XY B 
XY A 
[12] 
XY A 
[12] 
XY A 
[12] 
XY 
3/10 Con- 
signee 
identifi­
cation no 8 
(no ) A 
[14] 
XY A 
[14] 
XY B 
XY B 
XY B 
XY B 
XY B 
XY A 
XY A 
XY A 
XY 
3/11 Con- 
signee – 
Master 
level 
transport 
contract  A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 230
 A B  C  D  E  F  G  H  I  
D.E 
No D.E. 
name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5 1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
3/12 Con- 
signee 
identifi­
cation no 
– Master 
level 
transport 
contract  A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y 
3/13 Con- 
signee – 
House 
level 
transport 
contract  A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y 
3/14 Con- 
signee 
identifi­
cation no 
– House 
level 
transport 
contract  A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y A 
[14] 
Y C 
[14] 
Y A 
[14] 
Y C 
[14] 
Y A 
[14] 
Y A 
[14] 
Y 
3/15 Importer  8  A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y ►M6 
A 
[12] 
Y ◄  A 
[12] 
Y 
3/16 Importer 
identifi­
cation no 8 (no ) A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y ►M6 
A 
[14] 
Y ◄  A 
Y 
3/17 Declarant  1 4  A  
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y ►M6 
A 
[12] 
Y ◄  A 
[12] 
Y 
3/18 Declarant 
identifi­
cation no 14 (no ) A  
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y ►M6 
A 
Y ◄  A 
Y ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 231
 A B  C  D  E  F  G  H  I  
D.E 
No D.E. 
name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5 1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
3/19 Represen­
tative  14 A  
[12] 
Y A 
[12] 
Y A 
[12] 
Y B 
Y A 
[12] 
Y A 
[13] 
Y A 
[13] 
Y A 
[13] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y ►M6 
A 
[12] 
Y ◄  A 
[12] 
Y 
3/20 Represen­
tative 
identifi­
cation no 14 (no ) A  
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y ►M6 
A 
Y ◄  A 
Y A 
Y 
3/21 Represen­
tative 
status 
code  14 A  
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y ►M6 
A 
Y ◄  A 
Y A 
Y 
3/22 Holder of 
the transit 
procedure  50 A  
[13] 
Y A 
[13] 
Y A 
[13] 
Y 
3/23 Holder of 
the transit 
procedure 
identifi­
cation no 50 A  
Y A 
Y A 
Y 
3/24 Seller  2  A  
[12] 
[15] 
XY C 
[12] 
[15] 
XY A 
[12] 
[15] 
XY A 
[12] 
[15] 
XY A 
[12] 
XY 
3/25 Seller 
identifi­
cation no 2 (no ) A  
[15] 
XY C 
[15] 
XY A 
[15] 
XY A 
[15] 
XY A 
XY ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 232
 A B  C  D  E  F  G  H  I  
D.E 
No D.E. 
name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5 1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
3/26 Buyer  8  A  
[12] 
[15] 
XY C 
[12] 
[15] 
XY A 
[12] 
[15] 
XY A 
[12] 
[15] 
XY A 
[12] 
XY 
3/27 Buyer 
identifi­
cation no 8 (no ) A  
[15] 
XY C 
[15] 
XY A 
[15] 
XY A 
[15] 
XY A 
XY 
3/28 Person 
notifying 
the arrival 
identifi­
cation no A 
Y 
3/29 Person 
notifying 
the 
diversion 
identifi­
cation no A 
Y 
3/30 Person 
pres­
enting the 
goods to 
customs 
identifi­
cation no A 
Y 
3/31 Carrier  A  
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y A 
[12] 
Y ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 233
 A B  C  D  E  F  G  H  I  
D.E 
No D.E. 
name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5 1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
3/32 Carrier 
identifi­
cation no A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y 
3/33 Notify 
party – 
Master 
level 
transport 
contract  A 
[12] 
XY A 
[12] 
XY A 
[12] 
XY A 
[12] 
XY 
3/34 Notify 
party 
identifi­
cation no 
– Master 
level 
transport 
contract  A 
XY A 
XY A 
XY A 
XY 
3/35 Notify 
party – 
House 
level 
transport 
contract  A 
[12] 
XY A 
[12] 
XY A 
[12] 
XY A 
[12] 
XY ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 234
 A B  C  D  E  F  G  H  I  
D.E 
No D.E. 
name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5 1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
3/36 Notify 
party 
identifi­
cation no 
– House 
level 
transport 
contract  A 
XY A 
XY A 
XY A 
XY 
3/37 Ad­
ditional 
supply 
chain 
actor(s) 
identifi­
cation no 44 C  
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY C 
XY 
3/38 Person 
sub- 
mitting 
the ad­
ditional 
ENS 
partic- 
ulars 
identifi­
cation no A 
XY A 
XY A 
XY A 
XY A 
Y 
3/39 Holder of 
the auth­
orisation 
identifi­
cation no 44 A  
Y A 
Y A 
Y A 
Y A 
Y A 
[3] 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
[3] 
Y ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 235
 A B  C  D  E  F  G  H  I  
D.E 
No D.E. 
name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5 1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
3/40 Ad­
ditional 
fiscal 
references 
identifi­
cation no 44 A 
XY ►M6 
A 
[54] 
XY ◄  
3/41 Person 
pres­
enting the 
goods to 
customs 
in case of 
entry in 
the 
declarant­ 
’s records 
or pre- 
lodged 
customs 
declar­
ations 
identifi­
cation no A 
Y A 
Y ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 236
 A B  C  D  E  F  G  H  I  
D.E 
No D.E. 
name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5 1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
3/42 Person 
lodging 
the 
customs 
goods 
manifest 
identifi­
cation no A 
Y 
3/43 Person 
request- 
ing a 
proof of 
the 
customs 
status of 
Union 
goods 
identifi­
cation no A 
Y ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 237
 A B  C  D  E  F  G  H  I  
D.E 
No D.E. 
name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5 1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
3/44 Person 
notifying 
the arrival 
of goods 
following 
move- 
ment 
under 
temporary 
storage 
identifi­
cation no A 
Y 
▼M3 
3/45 Person 
providing 
a 
guarantee 
identifi­
cation no A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y 
3/46 Person 
paying 
the 
customs 
duty 
identifi­
cation no A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 238
 Group 4 – Valuation information/Taxes  
A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
4/1 Delivery terms  2 0  B  
Y B 
Y B 
Y A 
[16] 
Y B 
Y B 
Y A 
Y 
4/2 Transport 
charges method 
of payment  A 
[14] 
XY A 
[14] 
XY A 
[14] 
XY A 
[14] 
XY A 
[14] 
XY A 
[14] 
XY A 
[14] 
XY A 
[14] 
XY A 
[14] 
XY 
4/3 Calculation of 
taxes – Tax 
type 47 
(Typ­
e) B 
[17] 
X B 
[17] 
X A 
[18] 
[19] 
X A 
[18] 
[19] 
X A 
[18] 
[19] 
X A 
[18] 
[19] 
X 
4/4 Calculation of 
taxes – Tax 
base 47 
(Tax 
base)  B 
X B 
X B 
X A 
[18] 
[19] 
X B 
X A 
[18] 
[19] 
X A 
[18] 
[19] 
X A 
[18] 
[19] 
X 
4/5 Calculation of 
taxes – Tax rate  47 
(Rat­
e) B 
[17] 
X B 
[17] 
X B 
[18] 
[17] 
X B 
[17] 
X B 
[17] 
X B 
[18] 
[17] 
X 
4/6 Calculation of 
taxes – Payable 
tax amount  47 
(Am­
ount)  B 
[17] 
X B 
[17] 
X B 
[18] 
[17] 
X B 
[17] 
X B 
[17] 
X B 
[18] 
[17] 
X ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 239
 A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
4/7 Calculation of 
taxes – Total  47 
(Tot­
al) B 
[17] 
X B 
[17] 
X B 
[18] 
[17] 
X B 
[17] 
X B 
[17] 
X B 
[18] 
[17] 
X 
4/8 Calculation of 
taxes – Method 
of payment  47 
(MP)  B 
X B 
X B 
[18] 
X B 
X B 
X B 
[18] 
[17] 
X ►M6 B  
[53] 
X ◄  
4/9 Additions and 
deductions  45 A 
[20] 
[16] 
XY B 
XY 
4/10 Invoice 
currency  22 
(1) B 
Y B 
Y B 
Y A 
Y A 
Y A 
Y A 
Y A 
[5] 
Y 
4/11 Total amount 
invoiced  22 
(2) B 
Y B 
Y B 
Y C 
Y C 
Y C 
Y C 
Y C 
Y 
4/12 Internal 
currency unit  44 B  
Y B 
Y A 
Y A 
Y A 
Y ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 240
 A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
4/13 Valuation indi­
cators  45 A 
[20] 
[16] 
X A 
[21] 
X B 
X 
4/14 Item price/ 
amount  42 A 
X A 
X A 
X A 
X A 
[5] 
X 
4/15 Exchange rate  2 3  B  
[22] 
Y B 
[22] 
Y B 
[22] 
Y B 
[22] 
Y B 
[22] 
Y 
4/16 Valuation 
method  43 A 
X B 
X B 
X B 
X 
4/17 Preference  3 6  A 
X C 
X A 
[23] 
X A 
[23] 
X B 
X A 
[5] 
X 
4/18 ►M6 Value ◄  C 
X C 
X A 
X ►M6 
A 
X ◄  
4/19 ►M6 
Transport costs 
to the final 
destination ◄  C 
Y C 
Y A 
Y ►M6 
A 
XY ◄  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 241
 Group 5 – Dates/Times/Periods/Places/Countries/Regions  
A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box No  1  2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  1  2  
5/1 Estimated 
date and 
time of 
arrival at 
first place of 
arrival in the 
Customs 
territory of 
the Union  ►M3 ___ ◄ A  
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
[24] 
Y A 
[24] 
Y 
5/2 Estimated 
date and 
time of 
arrival at the 
port of 
unloading  A 
XY 
5/3 Actual date 
and time of 
arrival in the 
Customs 
territory of 
the Union  A 
Y ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 242
 A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box No  1  2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  1  2  
5/4 Declaration 
date 50,54  B  
[1] 
Y B 
[1] 
Y B 
[1] 
Y 
5/5 Declaration 
place  50,54  B  
[1] 
Y B 
[1] 
Y B 
[1] 
Y 
5/6 Office of 
destination 
(and 
country)  53 A  
Y A 
Y A 
Y 
5/7 Intended 
offices of 
transit (and 
country)  51 A  
Y A 
Y 
5/8 Country of 
destination 
code  17a A  
XY A 
XY A 
XY A 
XY A 
[25] 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY B 
XY 
5/9 Region of 
destination 
code  17b B 
XY B 
XY B 
XY B 
XY B 
XY 
5/10 Place of 
delivery 
code – 
Master level 
transport 
contract  A 
Y A 
Y A 
Y A 
Y ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 243
 A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box No  1  2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  1  2  
5/11 Place of 
delivery 
code – 
House level 
transport 
contract  A 
Y A 
Y A 
Y A 
Y 
5/12 Customs 
office of exit  29 A  
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y 
5/13 Subsequent 
customs 
office(-s) of 
entry  A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y 
5/14 Country of 
dispatch/ 
export code  15a A  
Y A 
Y A 
Y B 
Y A 
XY B 
XY A 
XY A 
XY A 
XY A 
[5] 
XY 
5/15 Country of 
origin code  34a C  
[26] 
X C 
X A 
X C 
[27] 
X C 
X C 
X C 
X A 
[28] 
X A 
X A 
[28] 
X A 
[28] 
X B 
[28] 
X C 
X A 
[5] 
[28] 
X ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 244
 A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box No  1  2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  1  2  
5/16 Country of 
preferential 
origin code  34b A 
[29] 
X C 
X A 
[29] 
X A 
[29] 
X B 
[29] 
X A 
[5] 
[29] 
X 
5/17 Region of 
origin code  34b B  
X B 
X B 
X 
5/18 Countries of 
routing 
codes  A 
Y A 
Y 
5/19 Countries of 
routing of 
means of 
transport 
codes  A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y 
5/20 Countries of 
routing of 
the consi- 
gnment 
codes  A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY 
5/21 Place of 
loading  27 B  
Y B 
Y B 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y 
5/22 Place of 
unloading  A 
XY A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y 
5/23 Location 
of goods  30 A  
Y A 
Y A 
Y A 
Y A 
Y A 
Y B 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y B 
Y A 
Y A 
Y ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 245
 A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box No  1  2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  1  2  
5/24 Customs 
office of first 
entry code  A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y 
5/25 Actual 
customs 
office of first 
entry code  A 
Y A 
Y 
5/26 Customs 
office of 
presentation  44 A  
[30] 
Y A 
[30] 
Y A 
[30] 
Y A 
[30] 
Y A 
[30] 
Y A 
[30] 
Y A 
[30] 
Y A 
[30] 
Y A 
[30] 
Y A 
[30] 
Y A 
[30] 
Y A 
[30­
]Y A 
[30] 
Y 
5/27 Supervising 
customs 
office  44 A  
[31] 
Y A 
[31] 
Y A 
[31] 
Y A 
[31] 
Y A 
[31] 
Y A 
[31] 
Y A 
[31] 
Y A 
[31] 
Y A 
[31] 
Y A 
[31] 
Y 
5/28 Requested 
validity of 
the proof  A 
Y A 
Y 
5/29 Date of 
presentation 
of the goods  A 
XY 
5/30 Place of 
acceptance  A 
XY A 
XY A 
XY 
▼M3 
5/31 Date of 
acceptance  A 
XY 
[51] A 
XY 
[51] A 
XY 
[51] A 
XY 
[51] A 
XY 
[51] A 
XY 
[51] A 
XY 
[51] ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 246
 Group 6 – Goods identification  
A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
6/1 Net mass 
(kg) 38 A  
X A 
X A 
X A 
[32] 
X A 
[23] 
X A 
[23] 
X C 
X C 
X A 
X A 
X A 
[32] 
X C 
X A 
[5] 
X 
6/2 Supple­
mentary 
units  41 A  
X A 
X A 
X A 
[32] 
X A 
X A 
X A 
X A 
X A 
[32] 
X ►M6 
A 
[55] 
X ◄  A 
[5] 
X 
6/3 Gross mass 
(kg) – 
Master level 
transport 
contract  A 
XY A 
XY A 
XY A 
XY 
6/4 Gross mass 
(kg) – House 
level 
transport 
contract  A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
Y A 
Y A 
XY 
6/5 Gross mass 
(kg) 35 A  
XY A 
XY A 
XY A 
XY A 
XY B 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY B 
XY A 
XY B 
XY B 
XY B 
XY A 
Y ►M6 
A 
XY ◄  B 
XY A 
[33] 
XY 
6/6 Description 
of goods – 
Master level 
transport 
contract  A 
X A 
X A 
X A 
X ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 247
 A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
6/7 Description 
of goods – 
House level 
transport 
contract  A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X 
6/8 Description 
of goods  31 A  
[34] 
X A 
[34] 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
[34] 
X A 
[34] 
X A 
[34] 
X A 
X A 
X A 
X A 
X A 
X A 
X ►M6 
A 
X ◄  A 
X 
6/9 Type of 
packages  31 A  
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X C 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
[33] 
X 
6/10 Number of 
packages  31 A  
X A 
X A 
X A 
X B 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X C 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X ►M6 
A 
[52] 
X ◄  A 
X A 
[33] 
X 
6/11 Shipping 
marks  31 A  
X A 
[35] 
X A 
X A 
X A 
X B 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X C 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X A 
X B 
X A 
X 
6/12 UN 
Dangerous 
Goods code  A 
X A 
X A 
X C 
X A 
X A 
X A 
X A 
X A 
X 
6/13 CUS code  3 1  C  
X C 
X A 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X C 
X A 
X C 
X C 
X C 
X C 
X C 
X ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 248
 A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  ►M6 
7 ◄ 1 2  
6/14 Comm- 
odity code – 
Combined 
Nomen­
clature code  33 (1)  A  
[36] 
X A 
[36] 
X A 
X A 
X A 
X A 
X A 
[5] 
X A 
[37] 
X A 
[37] 
X A 
[37] 
X A 
[23] 
X A 
[36] 
X A 
X A 
X A 
X A 
X A 
X C 
X A 
X C 
X A 
X C 
X A 
X A 
[36] 
X A 
[36] 
X A 
X B 
X A 
X A 
X A 
X A 
X ►M6 
A 
X ◄  A 
[5] 
X 
6/15 Comm- 
odity code – 
TARIC code  33 (2)  A 
X B 
X A 
X A 
X B 
X B 
X A 
[5] 
X 
6/16 Comm- 
odity code – 
TARIC ad­
ditional 
code(s)  33 
(3)(4)  A 
X A 
X A 
X A 
[5] 
X A 
X B 
X A 
X A 
X B 
X A 
[5] 
X 
6/17 Comm- 
odity code – 
National ad­
ditional 
code(s)  33 (5)  B  
X B 
X B 
X B 
[5] 
X B 
X B 
X B 
X B 
X B 
X B 
[5] 
X 
6/18 Total 
packages  6 B  
Y B 
Y A 
Y A 
Y A 
Y B 
Y B 
Y B 
Y B 
Y B 
Y 
6/19 Type of 
goods  C 
X C 
X C 
X ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 249
 Group 7 – Transport information (modes, means and equipment)  
A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  1  2  
7/1 Tranship­
ments  55 A  
[38] 
Y A 
[38] 
Y ►M3 ___ ◄ 
7/2 Container  1 9  A  
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y 
7/3 Conve- 
yance 
reference 
number  A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y 
7/4 Mode of 
transport at 
the border  25 A  
Y A 
Y B 
Y B 
Y A 
[39] 
Y A 
[39] 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y A 
Y B 
Y A 
Y A 
Y A 
Y 
7/5 Inland mode 
of transport  26 A  
[40] 
Y A 
[40] 
Y B 
[40] 
Y B 
[40] 
Y A 
[41] 
Y B 
[41] 
Y A 
[41] 
Y A 
[41] 
Y B 
Y 
7/6 Identification 
of actual 
means of 
transport 
crossing the 
border  A 
Y 
7/7 Identity of 
means of 
transport at 
departure  18 (1)  B  
[42] 
Y B 
[43] 
Y A 
[43] 
Y A 
[43] 
[44] 
[45] 
XY A 
[43] 
[44] 
[45] 
XY A 
XY ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 250
 A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  1  2  
7/8 Nationality 
of means of 
transport at 
departure  18 (2)  A  
[46] 
[44] 
[45] 
XY 
7/9 Identity of 
means of 
transport on 
arrival  18 (1)  A 
Y B 
[43] 
Y B 
[43] 
Y B 
[43] 
Y B 
[43] 
Y 
7/10 Container 
identification 
number  31 A  
XY A 
[35] 
XY A 
XY A 
XY A 
XY B 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY A 
XY 
7/11 Container 
size and type  A 
XY C 
XY A 
XY 
7/12 Container 
packed 
status  A 
XY C 
XY A 
XY ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 251
 A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  1  2  
7/13 ►M3 Con- 
tainer 
supplier type 
code ◄  A 
XY C 
XY A 
XY A 
XY 
7/14 Identity of 
active means 
of transport 
crossing the 
border  21 (1)  B  
[47] 
Y A 
[46] 
Y B 
[46] 
XY A 
Y A 
Y A 
Y C 
Y A 
[48] 
XY A 
[48] 
XY A 
XY A 
[24] 
Y A 
[24] 
Y A 
Y 
7/15 Nationality 
of active 
means of 
transport 
crossing the 
border  21 (2)  A  
[46] 
Y A 
[46] 
Y A 
[46] 
XY A 
Y A 
Y A 
[48] 
XY A 
[48] 
XY A 
XY A 
[46] 
Y A 
[46] 
Y A 
[46] 
Y B 
[46] 
Y 
7/16 Identity of 
passive 
means of 
transport 
crossing the 
border  A 
XY A 
XY A 
XY ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 252
 A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  1  2  
7/17 Nationality 
of passive 
means of 
transport 
crossing the 
border  A 
XY A 
XY A 
XY 
7/18 Seal number  D  A  
Y A 
Y A 
Y A 
Y A 
XY C 
XY A 
XY A 
XY A 
Y A 
Y 
7/19 Other 
incidents 
during 
carriage  56 A  
[38] 
Y A 
[38] 
Y ►M3 ___ ◄ 
7/20 Receptacle 
identification 
number  A 
XY A 
XY A 
Y ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 253
 Group 8 – Other data elements (statistical data, guarantees, tariff related data)  
A B  C  D  E  F  G H  I  
D.E 
No D.E. name  Box 
No 1 2  3  1  2  3  4  1  2  1  2  3  1  2  1 a  1 b  1 c  1 d  2 a  2 b  2 c  2 d  3 a  3 b  4 a  4 b  4 c  4 d  5  1  2  3  4  5  1  2  3  4  5  6  1  2 
8/1 Quota order 
number  39 A 
X A 
[5] 
X 
8/2 Guarantee type  5 2  A  
Y A 
Y A 
[49] 
Y ►M3 ___ ◄ A 
Y A 
Y 
8/3 Guarantee 
reference  52 A  
Y A 
Y A 
[49] 
Y ►M3 ___ ◄ A 
Y A 
Y 
8/4 Guarantee not 
valid in  52 A  
Y A 
Y 
8/5 Nature of 
transaction  24 A  
XY A 
XY A 
[32] 
XY A 
XY B 
XY B 
XY A 
XY A 
[32] 
XY 
8/6 Statistical value  4 6  A  
[50] 
X A 
[50] 
X B 
[50] 
X B 
[50] 
X A 
[50] 
X B 
[50] 
X A 
[50] 
X A 
[50] 
X A 
[50] 
X 
▼M3 ___ ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 254  
S e c t i o n 2  
N o t e s  
Note 
number  Note description  
[1] Member States may require this data element only in the contex t of paper-based procedures.  
[2] When the paper-based 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 . 
[3] This information shall not be required in case a customs decla ration has been lodged prior to the presen­
tation of the goods pursuant to Article 171 of the Code.  
[4] This element does not need to be provided where it can be dedu ced automatically and unambiguously from 
other data elements provided by the economic operator.  
[5] In the cases where Article 166(2) of the Code (simplified decl arations based on authorisations) is applicable, 
Member States may waive the obligation to provide this informat ion where the conditions prescribed in the 
authorisations associated with the procedures concerned allow t hem to defer the collection of this data 
element in the supplementary declaration.  
[6] This data element is to be provided where at least one of the following information is missing: 
— Identification of means of transport crossing the border 
— Date of arrival at first place of arrival in customs territor y of the Union as mentioned in the Entry 
summary declaration lodged for the goods concerned.  
[7] Member States may waive this obligation if their systems allow  them to deduce this information auto­
matically and unambiguously from information elsewhere in the d eclaration.  
[8] This element is an alternative to the unique consignment refer ence number [UCR] when the latter is not 
available. It provides a link to other useful sources of inform ation.  
[9] This information needs to be provided only where Article 166(2 ) of the Code (simplified declarations based 
on authorisations) is applicable; in this case, it is the numbe r of the authorisation for simplified procedure. 
However, this data element can also contain the transport docum ent number concerned.  
[10] This information must be provided when the transport document number is not available.  
[11] This information is required where the declaration of placing of goods under a customs procedure is used to 
discharge a customs warehousing procedure.  
[12] This information is mandatory only in the cases where the EORI  number or a third country unique 
identification number recognised by the Union of the person con cerned is not provided. Where the 
EORI number or a third country unique identification number rec ognised by the Union is provided, the 
name and address shall not be provided.  
[13] This information is mandatory only in the cases where the EORI  number or a third country unique 
identification number recognised by the Union of the person con cerned is not provided. Where the 
EORI number or a third country unique identification number rec ognised by the Union is provided, the 
name and address shall not be provided unless a paper-based dec laration is used.  
[14] This information shall only be provided where available.  
[15] This information shall not be provided in respect of cargo rem aining on board (FROB) or transhipped cargo 
for which the destination is located outside the Customs territ ory of the Union.  
[16] Member States may waive this information where the customs val ue of the goods in question cannot be 
determined under the provisions of Article 70 of the Code. In s uch cases the declarant shall furnish or cause 
to be furnished to the customs authorities such other informati on as may be requested for the purposes of 
determining the customs value.  
[17] This information is not to be provided when customs administra tions calculate duties on behalf of economic 
operators on the basis of information elsewhere in the declarat ion. It is otherwise optional for the Member 
States.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 255  
Note 
number  Note description  
[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 pr ovisions governing the release for free circu­
lation of the goods concerned.  
[19] This information is not to be provided when customs administra tions calculate duties on behalf of economic 
operators on the basis of information elsewhere in the declarat ion. 
[20] Except where it is essential for the correct determination of the customs value, the Member State of 
acceptance of the declaration shall waive the obligation to pro vide this information, 
— where the customs value of the imported goods in a consignmen t does not exceed EUR 20 000 
provided that they do not constitute split or multiple consignm ents from the same consignor to the 
same consignee, 
or 
— where the importation is of a non-commercial nature 
or 
— in case of continuing traffic in goods supplied by the same s eller to the same buyer under the same 
commercial conditions.  
[21] This information shall only be provided if the customs duty is  calculated in accordance with Article 86(3) 
of the Code.  
[22] Member States may require this information only in cases when the rate of exchange is fixed in advance by 
a contract between the parties concerned.  
[23] For completion only where Union legislation so provides.  
[24] This data element needs not to be provided where the MRN is pr ovided in D.E. 2/1 Simplified declaration/ 
Previous documents.  
[25] This information shall only be required where the simplified d eclaration is not lodged together with an exit 
summary declaration.  
[26] This data element is mandatory for agricultural products with export refunds.  
[27] This data element is mandatory for agricultural products subje ct to refunds and for those goods which 
Union legislation requires the origin of the goods in the conte xt of trade with special fiscal territories.  
[28] This information is required where 
(a) no preferential treatment is applied; or 
(b) the country of non-preferential origin is different to the country of preferential origin.  
[29] This information is required where a preferential treatment is  applied using the appropriate code in D.E. 4/ 
17 Preference.  
[30] This information shall only be used in case of centralised cle arance.  
[31] This information shall only be used in case the declaration fo r temporary storage or the customs declaration 
to place the goods under a special procedure other than transit  is lodged at a customs office different to the 
supervising customs office as indicated in the respective autho risation.  
[32] This information shall only be required in case of commercial transactions involving at least two Member 
States.  
[33] This information shall only be provided if the discharge of th e goods under temporary storage concerns only 
parts of the declaration for temporary storage lodged previousl y in relation with the goods concerned.  
[34] This data element is an alternative to the Commodity code when  it is not provided.  
[35] This data element can be provided to identify goods covered by  a notification for re-exportation of goods 
under temporary storage where part of the goods covered by the declaration for temporary storage 
concerned are not re-exported.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 256  
Note 
number  Note description  
[36] This data element is an alternative to the description of good s when it is not provided.  
[37] This subdivision must be completed where: 
— the transit declaration is made by the same person at the sam e time as, or following, a customs 
declaration which includes a commodity code, or 
— where Union legislation so provides.  
[38] This information is provided only in respect with paper-based declarations.  
[39] Member States may waive this requirement for modes of transpor t other than rail.  
[40] This information must not be provided when export formalities are carried out at the point of exit from the 
customs territory of the Union.  
[41] This data element must not be provided where the import formal ities are carried out at the point of entry 
into the customs territory of the Union.  
[42] This data element is mandatory for agricultural products with export refunds, unless they are carried by post 
or fixed transport installations. [In case of transport by post  or fixed installations, this information shall not 
be required.]  
[43] Not for use in the case of postal consignments or carriage by fixed transport installations.  
[44] Where goods are carried in multimodal transport units, such as  containers, swap bodies and semi trailers, the 
customs authorities may authorise the holder of the transit pro cedure not to provide this information where 
the logistical pattern at the point of departure may prevent th e identity and nationality of the means of 
transport from being provided at the time the goods are release d for transit, providing multimodal transport 
units bear unique numbers and such numbers are indicated in D.E . 7/10 Container identification number.  
[45] In the following cases, Member States shall waive the obligati on to enter this information on a transit 
declaration lodged at the office of departure in relation with the means of transport on which the goods are 
directly loaded: 
— where the logistical pattern does not allow this data element  to be provided and the holder of the transit 
procedure has the AEOC status and 
— where the relevant information may be traced where needed by the customs authorities via the records 
of the holder of the transit procedure.  
[46] Not for use in the case of postal consignments or carriage by fixed transport installations or rail.  
[47] This data element is mandatory for agricultural products with export refunds unless they are carried by post, 
fixed transport installations, or rail. [In case of transport b y post, fixed installations or rail, this information 
shall not be required.]  
[48] Member States shall not require this information where air mod e of transport is concerned.  
[49] This information shall only be provided in case of placing the  goods under the end-use procedure, or in case 
of prior importation of processed products or prior importation  of replacement products.  
[50] The Member State of acceptance of the declaration may waive th e obligation to provide this information 
where it is in the position to assess it correctly and has impl emented calculation routines to provide a result 
compatible with statistical requirements.  
▼M3 
[51] This data element shall only be used in supplementary declarat ions. ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 257  
Note 
number  Note description  
▼M6 
[52] This information is not required for postal consignments.  
[53] This information is not required: 
(a) when the goods are declared for release for free circulatio n under the special scheme for distance sales 
of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of 
Directive 2006/112/EC; or 
(b) when the goods are of a non-commercial character sent from a third country by private persons to other 
private persons in a Member State and exempt from VAT pursuant to Article 1 of Council Directive 
2006/79/EC (*).  
[54] This information is only required when the goods are declared for release for free circulation under the 
special scheme for distance sales of goods imported from third countries and territories set out in Title XII 
Chapter 6 Section 4 of Directive 2006/112/EC.  
[55] This information is only required if the declaration concerns goods referred to in Article 27 of Regulation 
(EC) No 1186/2009.  
(*) Council Directive 2006/79/EC of 5 October 2006 on the exemp tion from taxes of imports of small consignments of goods of a non- 
commercial character from third countries (OJ L 286, 17.10.2006 , p. 15-18).  
▼B 
TITLE II  
Notes in relation with data requirements  
Introduction  
The descriptions and notes contained in this title apply to the  data elements 
referred to in the data requirements table in Title I, Chapter 3, Section 1 of 
this Annex.  
Data requirements  
Group 1 – Message information (including procedure codes)  
1/1. Declaration type  
▼M3 
All relevant data requirements table columns used:  
▼B 
Enter the relevant Union code.  
1/2. Additional Declaration type  
▼M3 
All relevant data requirements table columns used:  
▼B 
Enter the relevant Union code.  
1/3. Transit Declaration/Proof of customs status type  
▼M3 
All relevant data requirements table columns used:  
▼B 
Enter the relevant Union code.  
1/4. Forms  
▼M3 
All relevant data requirements table columns used:  
▼B 
Where paper-based declarations are used, enter the number of th e subset 
in relation to the total number of subsets of forms and continu ation 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.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 258  
Where the paper-based declaration is made up from two sets of f our 
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.  
1/5. Loading lists  
▼M3 
All relevant data requirements table columns used:  
▼B 
Where paper-based declarations are used, enter in figures the n umber of 
any loading lists attached, or of commercial descriptive lists where these 
are authorised by the competent authority.  
1/6. Goods item number  
▼M6 
Data requirements table columns A1 to A3, B1 to B4, C1, D1, D2, E1, 
E2, F1a to F1d, F2a to F2c, F3a, F4a, F4b, F4d, F5, G4, G5, H1 to H7 
and I1:  
▼B 
Number of the item in relation to the total number of items con tained in 
the declaration, the summary declaration, notification or proof  of the 
customs status of Union goods, where there is more than one ite m of 
goods.  
Data Requirements table column C2 and I2:  
Item number assigned to the goods upon entry in the declarant’s  records.  
Data Requirements table column F4c:  
Item number assigned to the goods within the CN23 concerned.  
1/7. Specific circumstance indicator  
Data Requirements table column A2:  
Using the relevant codes, indicate the special circumstance the  benefit of 
which is claimed by the declarant.  
Data Requirements table columns F1a to F1d, F2a to F2d, F3a, F3b, 
F4a to F4d and F5:  
Using the relevant codes, indicate the respective entry summary  
declaration dataset or combination of datasets submitted by the  declarant.  
1/8. Signature/Authentication  
All relevant data requirements table columns used:  
Signature or authentication otherwise of the relevant declarati on, notifi­
cation or proof of the customs status of Union goods.  
Where paper-based declarations are concerned, the original of t he hand­
written signature of the person concerned must be given on the copy of 
the declaration which is to remain at the office of export/disp atch/import, 
followed by the full name of that person. Where that person is not a 
natural person, the signatory should add his capacity after his  signature 
and full name.  
1/9. Total number of items  
▼M3 
All relevant data requirements table columns used:  
▼B 
Total number of items of goods declared in the declaration, or proof of the 
customs status of Union goods concerned. The item of goods is d efined as 
the goods within a declaration, or proof of the customs status of Union 
goods which have in common all the data with the attribute ‘X’ in the 
data requirements table in Title I, Chapter 3, Section 1 of thi s Annex.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 259  
1/10.  Procedure  
All relevant data requirements table columns used:  
Using the relevant Union codes, enter the procedure for which t he goods 
are declared.  
1/11.  Additional procedure  
All relevant data requirements table columns used:  
Enter the relevant Union codes or the additional procedure code  as 
provided for by the Member State concerned.  
Group 2 – References of messages, documents, certificates, authorisations  
2/1. Simplified declaration/Previous documents  
Data Requirements table columns A1 and A2:  
This information shall only be provided if goods placed under t emporary 
storage or in free zone are re-exported,  
Using the relevant Union codes, enter the MRN of the declaratio n for 
temporary storage under which the goods were placed.  
The fourth component of the data element (Goods item identifier ) shall 
refer to the goods item numbers of the goods in the declaration  for 
temporary storage for which a re-export notification is lodged.  It shall 
be provided in all cases, where part of the goods covered by th e 
declaration for temporary storage concerned are not re-exported . 
Data Requirements table columns A3:  
Using the relevant Union codes, enter the MRN of the declaratio n for 
temporary storage under which the goods were placed.  
The fourth component of the data element (Goods item identifier ) shall 
refer to the goods item numbers of the goods in the declaration  for 
temporary storage for which a re-export notification is lodged.  It shall 
be provided in all cases, where part of the goods covered by th e 
declaration for temporary storage concerned are not re-exported . 
Data Requirements table columns B1 to B4:  
Using the relevant Union codes, enter the reference data of doc uments 
preceding export to a third country/dispatch to a Member State.  
Where the declaration concerns goods re-exported, enter the ref erence data 
of the declaration entering goods for the previous customs proc edure 
under which the goods were placed. The goods item identifier sh all 
only be provided in cases where it is necessary for the unambig uous 
identification of the goods item concerned.  
▼M3 
Data requirements table columns B1 and H1:  
Enter the details related to the writing-off of the goods decla red in the 
declaration concerned, in relation with the ending of the tempo rary 
storage.  
Such details shall include the writing-off quantity and the res pective 
measurement unit.  
▼B 
Data Requirements table column D1 to D3:  
In the case of a transit declaration, give the reference for th e temporary 
storage or the previous customs procedure or corresponding cust oms 
documents.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 260  
Where, in the case of paper-based transit declarations, more th an one 
reference has to be entered, the Member States may provide that  the 
relevant code be entered in this box and a list of the referenc es 
concerned accompany the transit declaration.  
Data Requirements table column E1:  
If applicable, enter the reference of the customs declaration b y which the 
goods have been released for free circulation.  
Where the MRN of the customs declaration for release for free c irculation 
is provided and the proof of the customs status of Union goods does not 
concern all items of goods of the customs declaration, enter th e respective 
item numbers in the customs declaration.  
▼M3 
Data requirements table column E2:  
Enter the MRN of the entry summary declaration(s) lodged in rel ation to 
the goods prior to their arrival in the Customs territory of th e Union.  
In case of Union goods, where applicable and available to the p erson 
lodging the customs goods manifest, enter the reference of the customs 
declaration by which the goods have been released for free circ ulation.  
Where the MRN of the entry summary declaration or the customs 
declaration for release for free circulation is provided and th e customs 
goods manifest or the proof of customs status of Union goods do es not 
concern all items of goods of the entry summary declaration or the 
customs declaration respectively, enter the respective item num bers in 
the entry summary declaration or in the customs declaration, wh ere 
available to the person lodging the electronic manifest.  
▼B 
Data Requirements table columns G1 and G2:  
Enter the MRN of the entry summary declaration(s) related to th e 
consignment concerned under the conditions provided for in Titl e I, 
Chapter 3 of this Annex.  
▼M3 
Data requirements table column G3:  
Without prejudice to Article 139(4) of the Code, enter the MRN of the 
entry summary declaration(s) or, in the cases referred to Artic le 130 of the 
Code, declaration for temporary storage or the customs declarat ion(s) 
which has been lodged in respect of the goods.  
In case a temporary storage declaration has been lodged in acco rdance 
with Article 145(3) of the Code, in relation with the goods con cerned, 
enter the reference to that temporary storage declaration.  
Where the presentation notification does not concern all items of goods in 
the referred previous declaration, the person presenting the go ods shall 
provide the relevant item number(s) attributed to the goods in that 
previous declaration.  
▼B 
Data Requirements table column G4:  
Without prejudice to Article 145(4) of the Code, enter the MRN of the 
entry summary declaration(s) related to the consignment concern ed. 
Where a temporary storage declaration is lodged after the end o f the 
transit procedure in accordance with Article 145(11) of the Cod e, the 
MRN of the transit declaration shall be provided.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 261  
Where the MRN of the entry summary declaration, the transit dec laration, 
or, in the cases referred to in Article 130 of the Code, the cu stoms 
declaration is provided, and the declaration for temporary stor age does 
not concern all items of goods of the entry summary declaration , transit 
declaration or customs declaration, the declarant shall provide  the relevant 
item number(s) attributed to the goods in the original entry su mmary 
declaration, transit declaration or customs declaration.  
Data Requirements table column G5:  
Enter the MRN of the temporary storage declaration(s) lodged in  relation 
with the goods at the place where the movement started.  
Where the MRN of the temporary storage declaration does not con cern all 
items of goods of the temporary storage declaration concerned, the person 
notifying the arrival of the goods following the movement under  
temporary storage shall provide the relevant item number(s) att ributed to 
the goods in the original temporary storage declaration.  
Data Requirements table columns H1 to H5, I1 and I2:  
Using the relevant Union codes, enter the MRN of the temporary storage 
declaration, or other reference to any previous document.  
The goods item identifier shall only be provided in cases where  it is 
necessary for the unambiguous identification of the goods item concerned.  
▼M6 
Data requirements table column H7:  
If the entry summary declaration and the customs declaration ar e lodged 
separately, using the relevant Union code, enter the MRN of the  entry 
summary declaration or any other previous document.  
▼B 
2/2. Additional information  
All relevant data requirements table columns used:  
Enter the relevant Union code, and, if applicable, the code(s) provided for 
by the Member State concerned.  
Where the Union law fails to specify the field in which informa tion is to 
be entered, that information is to be entered in D.E. 2/2 Addit ional 
information.  
Data Requirements table columns A1 to A3, F1a to F1c:  
Where the goods are carried under a negotiable bill of lading t hat is ‘to 
order blank endorsed’, and the consignee is unknown, his partic ulars shall 
be replaced by the relevant code.  
▼M6 
Data requirements table column H7:  
Any information provided by the declarant that may deem useful for the 
release for free circulation of the item concerned.  
▼B 
2/3. Documents produced, certificates and authorisations, additional 
references  
All relevant data requirements table columns used:  
(a) Identification or reference number of Union or internationa l docu­
ments, certificates and authorisations produced in support of t he 
declaration, and additional references.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 262  
Using the relevant Union codes, enter the details required by a ny 
specific rules applicable together with reference data of the 
documents produced in support of the declaration, and additiona l 
references.  
In cases where the declarant or the importer for import declara tions or 
the exporter for export declarations is the holder of a valid B TI and/or 
BOI decision covering the goods concerned by the declaration, t he 
declarant shall indicate the BTI and/or BOI decision reference number.  
(b) Identification or reference number of national documents, c ertificates 
and authorisations produced in support of the declaration, and ad­
ditional references.  
Data Requirements table columns A1, A3, F5 and G4:  
Reference of the transport document that covers the transport o f goods 
into or out of the customs territory of the Union.  
It includes the relevant code for the type of transport documen t, followed 
by the identification number of the document concerned.  
When the declaration is lodged by another person instead of the  carrier, 
the transport document number of the carrier shall also be prov ided. 
▼M3 
Data requirements table columns B1 and H1:  
Enter the details related to the writing-off of the goods decla red in the 
declaration concerned, in relation with the import/export licen ces and 
certificates.  
Such details shall include the reference to the authority issui ng the licence 
or certificate concerned, the period of validity of the licence  or certificate 
concerned, the writing-off amount or quantity and the respectiv e 
measurement unit.  
▼B 
Data Requirements table column B1 to B4, C1, H1 to H5 and I1:  
Reference number of the authorisation for centralised clearance . This 
information needs to be provided unless it can be derived witho ut 
ambiguity from other data elements, such as the EORI number of the 
holder of the authorisation.  
Data Requirements table columns C1 and I1:  
Reference number of the authorisation for simplified declaratio ns. This 
information needs to be provided unless it can be derived witho ut 
ambiguity from other data elements, such as the EORI number of the 
holder of the authorisation.  
Data Requirements table column D3:  
This data element includes the type and reference of the transp ort 
document that is used as transit declaration.  
In addition, it also contains the reference to the respective a uthorisation 
number of the holder of the transit procedure. This information  needs to be 
provided, unless it can be derived without ambiguity from other  data 
elements, such as the EORI number of the holder of the authoris ation.  
Data Requirements table column E1:  
If applicable, enter the authorisation number of the authorised  issuer. This 
information needs to be provided unless it can be derived witho ut 
ambiguity from other data elements, such as the EORI number of the 
holder of the authorisation.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 263  
Data Requirements table column E2:  
Using the relevant Union codes, enter the reference of the tran sport 
document that covers the prospective transport of the goods int o the 
customs territory of the Union following the lodgement of the C ustoms 
goods manifest to Customs.  
In the case of maritime traffic under a vessel sharing or simil ar contracting 
arrangement, the transport document number to be provided refer s to the 
transport document issued by the person who has concluded a con tract, 
and issued a bill of lading or waybill, for the actual carriage  of the goods 
into the customs territory of the Union.  
The transport document number is an alternative to the unique 
consignment reference number (UCR) when the latter is not avail able.  
If applicable, enter the authorisation number of the authorised  issuer. This 
information needs to be provided unless it can be derived witho ut 
ambiguity from other data elements, such as the EORI number of the 
holder of the authorisation.  
Data Requirements table columns F1a, F2a, F2b, F3a and F3b:  
Reference of the transport document(s) that covers the transpor t of goods 
into the customs territory of the Union. If the transport of go ods is covered 
by two or more transport documents i.e. master and house level of 
transport contract, both the master and corresponding house lev el 
transport contracts need to be mentioned. The reference number of the 
master bill of lading, straight bill of lading, master air wayb ill and house 
air waybill shall remain unique for a minimum of three years af ter its 
issuance by the economic operators concerned. It includes the r elevant 
code for the type of transport document, followed by the identi fication 
number of the document concerned.  
Data Requirements table columns F1b:  
Reference of the master bill of lading that covers the transpor t of goods 
into the customs territory of the Union. It includes the releva nt code for 
the type of transport document, followed by the identification number of 
the document concerned. The reference number of the master bill  of lading 
issued by the carrier shall remain unique for a minimum of thre e years 
after its issuance.  
Data Requirements table columns F1c and F2c:  
Where pursuant to Article 112(1) first subparagraph and 113 (2) , a person 
other than the carrier submits particulars of the entry summary  declaration, 
the number of the corresponding master bill of lading or master  air waybill 
also needs to be provided, in addition to house bill of lading or house air 
waybill number.  
Data Requirements table columns F1d:  
Where pursuant to Article 112(1) second subparagraph, a consign ee 
submits particulars of the entry summary declaration, the numbe r of the 
corresponding:  
(a) straight bill of lading issued by the carrier needs to be p rovided; or 
where applicable  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 264  
(b) master bill of lading issued by the carrier and the lowest bill of lading 
issued by other person in accordance with Article 112(1) first subpara­
graph, in the case where additional bill of lading is issued fo r the same 
goods which is underlying the master bill from the carrier.  
Data Requirements table column F2d:  
The reference number of the house air waybill and master air wa ybill shall 
be provided, if available at the time of submission. Alternativ ely, in case 
the master reference is not available at the time of submission , the person 
concerned may provide the master air waybill reference number s eparately, 
and still before the goods are loaded onto the aircraft. In suc h case, the 
information contains also references to all house air waybills belonging to 
the master transport contract. The reference number of the mast er air 
waybill and of house air waybill shall remain unique for a mini mum of 
three years after its issuance by the economic operators concer ned. 
Data Requirements table columns F4a and F4b:  
Reference of the postal air waybill number must be provided. It  includes 
the relevant code for the type of transport document, followed by the 
identification number of the document concerned.  
Data Requirements table column F4c:  
ITMATT number that corresponds to the CN 23 concerned.  
Data Requirements table column F4d:  
ITMATT number(s) that correspond(s) to the CN 23(s) that cover( s) the 
goods contained in the receptacle in which they are transported . 
Data Requirements table column F5:  
In case of transport by road, this information shall be provide d to the 
extent available and may include both references to TIR carnet and to 
CMR.  
Data Requirements table column H1:  
Where the sale contract of the goods concerned has an identific ation 
number, that number must be entered. If applicable, enter also the date 
of the sale contract.  
Except where it is essential for the correct determination of t he customs 
value, the Member State of acceptance of the declaration shall waive the 
obligation to provide information on the date and number of the  sale 
contract,  
— where the customs value of the imported goods in a consignmen t does 
not exceed EUR 20 000 provided that they do not constitute spli t or 
multiple consignments from the same consignor to the same consi gnee, 
or 
— where the importation is of a non-commercial nature, or  
— in case of continuing traffic in goods supplied by the same s eller to the 
same buyer under the same commercial conditions.  
Member States may waive the obligation to provide information o n the 
date and number of the sales contract where the customs value o f the 
goods in question cannot be determined under the provisions of Article 70 
of the Code. In such cases the declarant 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.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 265  
Data Requirements table column I1:  
Where the benefit from a first-come first served tariff quota i s requested 
for the goods declared in the simplified declaration, all the r equired 
documents shall be declared in the simplified declaration and b e 
available to the declarant and at the disposal of the customs a uthorities 
in order to allow the declarant to benefit from the tariff quot a according to 
the date of the acceptance of the simplified declaration.  
2/4. Reference number/UCR  
All relevant data requirements table columns used:  
This entry concerns the unique commercial reference number assi gned by 
the person concerned to the consignment in question. It may tak e the form 
of WCO (ISO 15459) codes or equivalent. It provides access to 
underlying commercial data of interest to customs.  
▼M6 
Data requirements table column H7:  
This entry may be used for the indication of the transaction id entifier, if 
the goods are declared for release for free circulation under t he special 
scheme for distance sales of goods imported from third countrie s and 
territories set out in Title XII Chapter 6 Section 4 of Directi ve 
2006/112/EC.  
▼B 
2/5. LRN  
All relevant data requirements table columns used:  
The local reference number (LRN) shall be used. It is nationall y defined 
and allocated by the declarant in agreement with the competent authorities 
to identify each single declaration.  
2/6. Deferred payment  
All relevant data requirements table columns used:  
Enter, where applicable, the reference data of the authorisatio n in 
question; deferred payment here may refer both to deferred paym ent of 
import and export duty and to tax credit.  
2/7. Identification of warehouse  
Data requirements table columns B1 to B4, G4 and H1 to H5:  
Using the relevant Union code, enter the type of the storage fa cility, 
followed by the authorisation number of the warehouse or tempor ary 
storage facility concerned.  
Data Requirements table column G5:  
Using the relevant Union code, enter the type of the destinatio n temporary 
storage facility, followed by the relevant authorisation number . 
Group 3 –Parties  
3/1. Exporter  
▼M6 
Data requirements table columns B1 to B4, C1 and E1:  
▼B 
The exporter is the person defined in Article 1(19).  
Enter the full name and address of the person concerned.  
Data Requirements table columns D1:  
In the context of Union transit procedure, the exporter is the person who 
acts as consignor.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 266  
In the case of groupage consignments, where paper-based transit  declar­
ations or paper based proofs of the customs status of Union goo ds are 
used, the Member States may provide that the relevant code be u sed, and 
the list of exporters to be attached to the declaration.  
Data Requirements table columns H1, H3, H4 and I1:  
Enter the full name and address of the last seller of the goods  prior to 
their importation into the Union.  
Data Requirements table column H5:  
Enter the full name and address of the consignor who acts as ‘e xporter’ in 
the context of trade with special fiscal territories. The consi gnor is the last 
seller of the goods prior to their introduction into the fiscal  territory where 
the goods are to be released.  
▼M6 
Data requirements table columns H6 and H7:  
Enter the full name and address of the person consigning the go ods as 
stipulated in the transport contract by the party ordering the transport.  
▼B 
3/2. Exporter identification n  o 
▼M3 
All relevant data requirements table columns used:  
▼B 
The exporter is the person defined in Article 1(19).  
Enter the EORI number of the person concerned as referred to in  
Article 1(18).  
Data Requirements table columns B1, B2 to B4, C1, D1 and E1:  
Where the exporter does not have an EORI number, the customs ad min­
istration may assign him an ad hoc number for the declaration c oncerned.  
▼M3 
Data requirements table columns H1, H3 and H4:  
▼B 
Enter the EORI number of the last seller of the goods prior to their 
importation into the Union.  
Where facilitations are granted in the framework of a third cou ntry 
traders’ partnership programme which is recognised by the Union , this 
information may take the form of a third country unique identif ication 
number which has been made available to the Union by the third country 
concerned. That number may be used whenever available to the de clarant.  
Data Requirements table columns H1 and H3 to H6:  
Where an identification number is required, enter the EORI numb er of the 
person concerned as referred to in Article 1(18). If an EORI nu mber has 
not been assigned to the exporter, enter the number requested b y the 
legislation of the Member State concerned.  
Data Requirements table column H5:  
Enter the EORI number of the consignor who acts as ‘exporter’ i n the 
context of trade with special fiscal territories. The consignor  is the last 
seller of the goods prior to their introduction into the fiscal  territory where 
the goods are to be released.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 267  
3/3. Consignor – Master level transport contract  
All relevant data requirements table columns used:  
Party consigning goods as stipulated in the transport contract by the party 
ordering the transport.  
Enter the full name and address of the consignor, whenever his EORI 
number is not available to the declarant.  
A contact phone number of the party concerned may be provided.  
Data Requirements table column F3a:  
Party consigning the goods as stipulated in the master airway b ill. 
Data Requirements table columns F4a and F4b:  
This element does not need to be provided where it can be deduc ed 
automatically from D.E. 7/20 Receptacle identification number.  
3/4. Consignor identification No - Master level transport contract  
All relevant data requirements table columns used:  
Party consigning goods as stipulated in the transport contract by the party 
ordering the transport.  
Enter the consignor EORI number referred to in Article 1(18) wh enever 
this number is available to the declarant.  
Where facilitations are granted in the framework of a third cou ntry 
traders’ partnership programme which is recognised by the Union , this 
information may take the form of a third country unique identif ication 
number which has been made available to the Union by the third country 
concerned. That number may be used whenever available to the de clarant.  
3/5. Consignor – House level transport contract  
All relevant data requirements table columns used:  
Party consigning the goods as stipulated in the house level tra nsport 
contract by the party ordering the transport.  
Enter the full name and address of the consignor, whenever his EORI 
number is not available to the declarant.  
A contact phone number of the party concerned may be provided.  
Requirements table columns F1c, F2c, F2d, F3b and F4c:  
Party consigning the goods as stipulated in the lowest House Bi ll of 
Lading or in the lowest House Air waybill. This person must be 
different to the carrier, freight forwarder, consolidator, post al operator, 
or customs agent.  
The address of the consignor must refer to an address outside t he Union.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 268  
3/6. Consignor identification n  o - House level transport contract  
All relevant data requirements table columns used:  
Party consigning the goods as stipulated in the house level tra nsport 
contract by the party ordering the transport.  
Enter the consignor EORI number referred to in Article 1(18) wh enever 
this number is available to the declarant.  
Where facilitations are granted in the framework of a third cou ntry 
traders’ partnership programme which is recognised by the Union , this 
information may take the form of a third country unique identif ication 
number which has been made available to the Union by the third country 
concerned. That number may be used whenever available to the de clarant.  
3/7. Consignor  
All relevant data requirements table columns used:  
Party consigning goods as stipulated in the transport contract by the party 
ordering the transport.  
Enter the full name and address of the consignor, whenever his EORI 
number is not available to the declarant.  
This element must be provided when different from the declarant . 
Where the data required for an exit summary declaration are inc luded in a 
customs declaration in accordance with Article 263(3) of the Co de, this 
information corresponds to D.E. 3/1. Exporter of that customs d eclaration.  
3/8. Consignor identification No  
All relevant data requirements table columns used:  
Party consigning goods as stipulated in the transport contract by the party 
ordering the transport.  
Enter the consignor EORI number referred to in Article 1(18), w henever 
this number is available to the declarant.  
This element must be provided when different from the declarant . 
Where the data required for an exit summary declaration are inc luded in a 
customs declaration in accordance with Article 263(3) of the Co de, this 
information corresponds to D.E. 3/2. Exporter identification No  of that 
customs declaration.  
Where facilitations are granted in the framework of a third cou ntry 
traders’ partnership programme which is recognised by the Union , this 
information may take the form of a third country unique identif ication 
number which has been made available to the Union by the third country 
concerned. That number may be used whenever available to the de clarant.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 269  
3/9. Consignee  
▼M3 
All relevant data requirements table columns used:  
▼B 
Party to whom goods are actually consigned.  
Enter the full name and address of the person(s) concerned.  
Data Requirements table columns A1 and A2:  
In cases where sub-contracting is involved, this information sh all be 
provided where available.  
Where the goods are carried under a negotiable bill of lading t hat is ‘to 
order blank endorsed’ and the consignee is unknown, his particu lars shall 
be replaced by the relevant code in D.E. 2/2. Additional inform ation.  
Data Requirements table columns B3:  
Where goods subject to export refunds are entered into a custom s ware­
house, the consignee is the person responsible for the export r efunds or 
the person responsible for the warehouse where the goods are st ocked.  
Data Requirements table columns D1 and D2:  
In the case of groupage consignments, where paper-based transit  declar­
ations are used, the Member States may provide that the relevan t code be 
entered in this box, and the list of consignees attached to the  declaration.  
3/10.  Consignee identification No  
▼M3 
All relevant data requirements table columns used:  
▼B 
Party to whom goods are actually consigned.  
Data Requirements table columns A1 and A2:  
In cases where sub-contracting is involved, this information sh all be 
provided where available.  
Where the goods are carried under a negotiable bill of lading t hat is ‘to 
order blank endorsed’ and the consignee is unknown, his particu lars shall 
be replaced by the relevant code in D.E. 2/2. Additional inform ation.  
It takes the form of the consignee EORI number, whenever this n umber is 
available to the declarant.  
Where facilitations are granted in the framework of a third cou ntry 
traders’ partnership programme which is recognised by the Union , this 
information may take the form of a third country unique identif ication 
number which has been made available to the Union by the third country 
concerned. That number may be used whenever available to the de clarant.  
Data Requirements table columns B1, B2 to B4, D1 to D3:  
Where an identification number is required, enter the EORI numb er 
referred to in Article 1(18). Where the consignee that is not a n 
economic operator, is not registered in EORI, enter the number required 
by the legislation of the Member State concerned.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 270  
Data Requirements table columns B1 and B2:  
Where facilitations are granted in the framework of a third cou ntry 
traders’ partnership programme which is recognised by the Union , this 
information may take the form of a third country unique identif ication 
number which has been made available to the Union by the third country 
concerned. That number may be used whenever available to the de clarant.  
Data Requirements table column B3:  
Where goods subject to export refunds are entered into a custom s ware­
house, the consignee is the person responsible for the export r efunds or 
the person responsible for the warehouse where the goods are st ocked.  
3/11.  Consignee – Master level transport contract  
▼M3 
All relevant data requirements table columns used:  
▼B 
Party to whom goods are actually consigned.  
Enter the full name and address of the person(s) concerned. A c ontact 
phone number may be provided.  
Data Requirements table columns F4a and F4b:  
This element does not need to be provided where it can be deduc ed 
automatically from D.E. 7/20 Receptacle identification number.  
Data Requirements table column F5:  
In case where the entry summary declaration data is provided in  the same 
message as the transit declaration data, this data element does  not need to 
be provided and D.E. 3/26. Buyer will be used.  
3/12.  Consignee identification No - Master level transport contract  
▼M3 
All relevant data requirements table columns used:  
▼B 
Enter the EORI number referred to in Article 1(18) of the party  to whom 
goods are actually consigned.  
This element must be provided when different from the declarant . Where 
the goods are carried under a negotiable bill of lading that is  ‘to order of a 
named party’,  
(a) in cases where a master bill of lading is issued by the car rier, the 
identity of the freight forwarder, the operator of the containe r freight 
station or other carrier may be listed as the consignee.  
(b) in cases covered by a straight bill of lading issued by the  carrier or 
house bill of lading issued by the person pursuant to Article 1 12(1) 
first subparagraph, the named to order party shall be reported as the 
consignee.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 271  
It takes the form of the consignee EORI number, whenever this n umber is 
available to the declarant. Where the consignee is not register ed in EORI 
since he is not an economic operator or he is not established i n the Union, 
enter the number required by the legislation of the Member Stat e 
concerned.  
Where facilitations are granted in the framework of a third cou ntry traders’ 
partnership programme which is recognised by the Union, this in formation 
may take the form of a third country unique identification numb er which 
has been made available to the Union by the third country conce rned. That 
number may be used whenever available to the declarant.  
Data Requirements table column F5:  
In case where the entry summary declaration data is provided in  the same 
message as the transit declaration data, this data element does  not need to 
be provided and D.E. 3/27 Buyer identification No will be used.  
3/13.  Consignee – House level transport contract  
▼M3 
All relevant data requirements table columns used:  
▼B 
Party receiving the goods as stipulated in the lowest House Bil l of Lading 
or in the lowest House Air waybill.  
Enter the full name and address of the person(s) concerned. A c ontact 
phone number may be provided.  
Either this person is different to the freight forwarder, (de)c onsolidator, 
postal operator or customs agent, or the person that submits th e additional 
particulars of the entry summary declaration pursuant to Articl es 112(1) 
first and second subparagraphs and 113(1) and (2) shall be indi cated in 
D.E. 3/38 Person submitting the additional ENS particulars iden tification 
No. 
In case of a negotiable Bill of lading, i.e. ‘to order blank en dorsed’ and 
where the consignee is not known, information on the last known  cargo 
owner of the goods or the on the owner’s representative shall b e provided.  
3/14.  Consignee identification No - House level transport contract  
▼M3 
All relevant data requirements table columns used:  
▼B 
Enter the EORI number referred to in Article 1(18) of the party  to whom 
goods are actually consigned.  
This element must be provided when different from the declarant . Where 
the goods are carried under a negotiable bill of lading that is  ‘to order 
blank endorsed’, the consignee is unknown, information on the l ast known 
cargo owner of the goods or the on the owner’s representative s hall be 
provided.  
It takes the form of the consignee EORI number, whenever this n umber is 
available to the declarant. Where the consignee is not register ed in EORI 
since he is not an economic operator or he is not established i n the Union, 
enter the number required by the legislation of the Member Stat e 
concerned.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 272  
Where facilitations are granted in the framework of a third cou ntry 
traders’ partnership programme which is recognised by the Union , this 
information may take the form of a third country unique identif ication 
number which has been made available to the Union by the third country 
concerned. That number may be used whenever available to the de clarant.  
3/15.  Importer  
▼M3 
All relevant data requirements table columns used:  
▼B 
Name and address of the party who makes, or on whose behalf an import 
declaration is made.  
3/16.  Importer identification No  
▼M3 
All relevant data requirements table columns used:  
▼B 
Identification number of the party who makes, or on whose behal f an 
import declaration is made.  
Enter the EORI number referred to in Article 1(18) of the perso n 
concerned. Where the importer does not have an EORI number, the  
customs administration may assign him an ad hoc number for the 
declaration concerned.  
Where the importer is not registered in EORI, since he is not a n economic 
operator or he is not established in the Union, enter the numbe r required 
by the legislation of the Member State concerned.  
3/17.  Declarant  
Data Requirements table columns B1 to B4 and C1:  
Enter the full name and address of the person concerned.  
If the declarant and the exporter/consignor are the same person , enter the 
relevant codes defined for the D.E. 2/2 Additional information.  
▼M6 
Data requirements table columns H1 to H7 and I1:  
▼B 
Enter the full name and address of the person concerned.  
▼M3 
If the declarant and the importer are the same person, enter th e relevant 
code defined for the D.E. 2/2 Additional information.  
▼B 
3/18.  Declarant identification No  
▼M3 
All relevant data requirements table columns used:  
▼B 
Enter the EORI number referred to in Article 1(18).  
▼M6 
Data requirements table columns B1 to B4, C1, G4, H1 to H7 and I1:  
▼B 
Where the declarant does not have an EORI number, the customs a dmin­
istration may assign him an ad hoc number for the declaration c oncerned.  
Data requirements table columns F1c, F1d, F2c, F2d, F3b, F4c and 
F4d:  
Enter the EORI number of the person that submits the additional  
particulars of the ENS pursuant to Articles 112(1) first and se cond 
subparagraph, and 113(1) and (2).  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 273  
3/19.  Representative  
▼M3 
All relevant data requirements table columns used:  
▼B 
This information shall be required, if different from D.E. 3/17  Declarant 
or where appropriate D.E. 3/22 Holder of the transit procedure.  
3/20.  Representative identification  
▼M3 
All relevant data requirements table columns used:  
▼B 
This information shall be required if different from D.E. 3/18 declarant 
identification No or where appropriate D.E. 3/23 Holder of the transit 
procedure identification No, D.E. 3/30 Person presenting the go ods to 
customs identification No, D.E.3/42 Person lodging the customs goods 
manifest identification No, D.E. 3/43 Person requesting a proof  of the 
customs status of Union goods identification No or D.E. 3/44 Pe rson 
notifying the arrival of goods following movement under tempora ry 
storage identification No.  
Enter the EORI number of the person concerned, as referred to i n 
Article 1(18).  
3/21.  Representative status code  
▼M3 
All relevant data requirements table columns used:  
▼B 
Enter the relevant code representing the status of the represen tative.  
3/22.  Holder of the transit procedure  
▼M3 
All relevant data requirements table columns used:  
▼B 
Enter the full name (person or company) and address of the hold er of the 
transit procedure. Where appropriate, enter the full name (pers on or 
company) of the authorised representative lodging the transit d eclaration 
on behalf of the holder of the procedure.  
Where paper-based transit declarations are used, the original o f the hand­
written signature of the person concerned must be given on the copy of 
the paper-based declaration which is to remain at the customs o ffice of 
departure.  
3/23.  Holder of the transit procedure identification No  
▼M3 
All relevant data requirements table columns used:  
▼B 
Enter the EORI number of the holder of the transit procedure, r eferred to 
in Article 1(18).  
Where the Holder of the transit procedure does not have an EORI  number, 
the customs administration may assign him an ad hoc number for the 
declaration concerned.  
However, his trader identification number should be used where:  
— the Holder of the transit procedure is established in a contr acting party 
to the common transit convention other than the Union,  
— the Holder of the transit procedure is established in Andorra  or in San 
Marino.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 274  
3/24.  Seller  
Data Requirements table columns F1a, F1d and F5:  
The seller is the last known entity by whom the goods are sold or agreed 
to be sold to the buyer. If the goods are to be imported otherw ise than in 
pursuance of a purchase, the details of the owner of the goods shall be 
provided. Where the EORI number of the seller of the goods is n ot 
available, enter the seller’s full name and address. A contact phone 
number may be provided.  
Data Requirements table column H1:  
Where the seller is different to the person provided in D.E. 3/ 1. Exporter, 
enter the full name and address of the seller of the goods, if his EORI 
number is not available to the declarant. In case the customs v alue is 
calculated in accordance with Article 74 of the Code, this info rmation 
shall be provided, if available.  
3/25.  Seller identification No  
Data Requirements table columns F1a, F1d and F5:  
The seller is the last known entity by whom the goods are sold or agreed 
to be sold to the buyer. If the goods are to be imported otherw ise than in 
pursuance of a purchase, the details of the owner of the goods shall be 
provided. Enter the EORI number of the seller of the goods refe rred to in 
Article 1(18), whenever this number is available to the declara nt. 
Where facilitations are granted in the framework of a third cou ntry 
traders’ partnership programme which is recognised by the Union , this 
information may take the form of a third country unique identif ication 
number which has been made available to the Union by the third country 
concerned. That number may be used whenever available to the de clarant.  
Data Requirements table column H1:  
Where the seller is different to the person provided in D.E. 3/ 1. Exporter, 
enter the EORI number of the seller of the goods, where this nu mber is 
available. In case the customs value is calculated in accordanc e with 
Article 74 of the Code, this information shall be provided, if available.  
Where facilitations are granted in the framework of a third cou ntry 
traders’ partnership programme which is recognised by the Union , this 
information may take the form of a third country unique identif ication 
number which has been made available to the Union by the third country 
concerned. That number may be used whenever available to the de clarant.  
3/26.  Buyer  
Data Requirements table columns F1a, F1d and F5:  
The buyer is the last known entity to whom the goods are sold o r agreed 
to be sold. If the goods are to be imported otherwise than in p ursuance of 
a purchase, the details of the owner of the goods shall be prov ided.  
Where the EORI number of the buyer of the goods is not availabl e, enter 
the buyer name and address. A contact phone number may be provi ded. 
Data Requirements table column H1:  
Where the buyer is different to the person provided in D.E. 3/1 5 Importer, 
enter the name and address of the buyer of the goods where his EORI 
number is not available to the declarant.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 275  
In case the customs value is calculated in accordance with Arti cle 74 of 
the Code, this information shall be provided, if available.  
3/27.  Buyer identification No  
Data Requirements table columns F1a, F1d and F5:  
The buyer is the last known entity to whom the goods are sold o r agreed 
to be sold. If the goods are to be imported otherwise than in p ursuance of 
a purchase, the details of the owner of the goods shall be prov ided.  
Enter the EORI number of the buyer of the goods, whenever this number 
is available to the declarant.  
Where facilitations are granted in the framework of a third cou ntry 
traders’ partnership programme which is recognised by the Union , this 
information may take the form of a third country unique identif ication 
number which has been made available to the Union by the third country 
concerned. That number may be used whenever available to the de clarant.  
Data Requirements table column H1:  
Where the buyer is different to the person provided in D.E. 3/1 6 Importer, 
this information takes the form of the EORI number referred to in 
Article 1(18) of the buyer of the goods, where this number is a vailable.  
In case the customs value is calculated in accordance with Arti cle 74 of 
the Code, this information shall be provided, if available.  
Where facilitations are granted in the framework of a third cou ntry 
traders’ partnership programme which is recognised by the Union , this 
information may take the form of a third country unique identif ication 
number which has been made available to the Union by the third country 
concerned. That number may be used whenever available to the de clarant.  
3/28.  Person notifying the arrival identification No  
All relevant data requirements table column used:  
This information takes the form of the EORI number referred to in 
Article 1(18) of the person that notifies the arrival of the ac tive means 
of transport crossing the border.  
3/29.  Person notifying the diversion identification No  
All relevant data requirements table columns used:  
This information takes the form of the EORI number referred to in 
Article 1(18) of the person notifying the diversion.  
3/30.  Person presenting the goods to customs identification No  
All relevant data requirements table columns used:  
This information takes the form of the EORI number referred to in 
Article 1(18) of the person presenting the goods to customs upo n their 
arrival.  
3/31.  Carrier  
All relevant data requirements table columns used:  
This information shall be provided in situations where the carr ier is 
different from the declarant. Enter the full name and address o f the 
person concerned. A contact phone number may be provided.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 276  
3/32.  Carrier identification No  
All relevant data requirements table columns used:  
This information shall be provided where it is different from t he declarant.  
Where the entry summary declaration, or particulars of the entr y summary 
declaration are lodged or amended by a person referred to in th e second 
subparagraph of Article 127(4) of the Code, or are submitted in  specific 
cases according to Article 127(6) of the Code, the EORI number of the 
carrier shall be provided.  
The EORI number of the carrier shall also be provided in situat ions 
covered by Articles 105; 106 and 109.  
Where facilitations are granted in the framework of a third cou ntry 
traders’ partnership programme which is recognised by the Union , this 
information may take the form of a third country unique identif ication 
number which has been made available to the Union by the third country 
concerned. That number may be used whenever available to the de clarant. 
That number may also be used whenever the carrier is the declar ant. 
Data Requirements table columns A1 to A3, F3a, F4a, F4b and F5:  
This information takes the form of the EORI number referred to in 
Article 1(18) of the carrier, whenever this number is available  to the 
declarant.  
Data Requirements table columns F1a to F1d, F2a to F2c:  
This information takes the form of the EORI number referred to in 
Article 1(18) of the carrier.  
3/33.  Notify party – Master level transport contract  
All relevant data requirements table columns used:  
Enter the full name and address of the party to be notified at entry of the 
arrival of the goods, as stipulated in the master bill of ladin g or master air 
waybill. This information needs to be provided where applicable . A 
contact phone number may be provided.  
Where the goods are carried under a negotiable bill of lading t hat is ‘to 
order blank endorsed’, in which case the consignee is not menti oned and 
the relevant code defined for the D.E. 2/2. Additional informat ion is 
entered, the notify party shall always be provided.  
3/34.  Notify party identification No – Master level transport contract  
All relevant data requirements table columns used:  
This information takes the form of the notify party EORI number  referred 
to in Article 1(18), whenever this number is available to the d eclarant.  
Where facilitations are granted in the framework of a third cou ntry 
traders’ partnership programme which is recognised by the Union , this 
information may take the form of a third country unique identif ication 
number which has been made available to the Union by the third country 
concerned. That number may be used whenever available to the de clarant.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 277  
3/35.  Notify party – House level transport contract  
All relevant data requirements table columns used:  
Enter the full name and address of the party to be notified at entry of the 
arrival of the goods as stipulated in the house bill of lading or house air 
waybill. This information needs to be provided where applicable . A 
contact phone number may be provided.  
Where the goods are carried under a negotiable bill of lading t hat is ‘to 
order blank endorsed’, in which case the consignee is not menti oned and 
the relevant code defined for the D.E. 2/2. Additional informat ion is 
entered, the notify party shall always be provided.  
3/36.  Notify party identification No – House level transport contract  
All relevant data requirements table columns used:  
▼M3 
This information takes the form of the notify party EORI number  referred 
to in Article 1(18), whenever this number is available to the d eclarant.  
▼B 
Where facilitations are granted in the framework of a third cou ntry 
traders’ partnership programme which is recognised by the Union , this 
information may take the form of a third country unique identif ication 
number which has been made available to the Union by the third country 
concerned. That number may be used whenever available to the de clarant.  
3/37.  Additional supply chain actor(s) identification No  
All relevant data requirements table columns used:  
Unique identification number assigned to an economic operator o f a third 
country in the framework of a trade partnership programme devel oped in 
accordance with the World Customs Organization Framework of 
Standards to Secure and Facilitate Global Trade which is recogn ised by 
the European Union.  
The identifier of the party concerned shall be preceded by a ro le code 
specifying his role in the supply chain.  
3/38.  Person submitting the additional ENS particulars identification No  
All relevant data requirements table columns used:  
This information takes the form of the EORI number of the perso n issuing 
a transport contract as referred to in Article 112(1) first sub paragraph or of 
the consignee referred to in Article 112(1) second subparagraph  and in 
113 (1) and (2) (e.g., freight forwarder, postal operator), who  submits the 
additional entry summary declaration particulars pursuant to Ar ticles 112 
or 113.  
3/39.  Holder of the authorisation identification No  
All relevant data requirements table columns used:  
Using the relevant Union code, enter the type of the authorisat ion and the 
EORI number of the holder of the authorisation as provided for in 
Article 1(18).  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 278  
3/40.  Additional fiscal references identification No  
All relevant data requirements table columns used:  
When procedure code 42 or 63 is used, the information required by 
Article 143(2) of Directive 2006/112/EC shall be entered.  
▼M6 
When the goods are declared for release for free circulation un der the 
special scheme for distance sales of goods imported from third countries 
and territories set out in Title XII Chapter 6 Section 4 of Dir ective 
2006/112/EC the special VAT number attributed for the use of th is 
scheme shall be provided.  
▼B 
3/41.  Person presenting the goods to customs in case of entry in the 
declarant’s records or pre-lodged customs declaration identification No  
All relevant data requirements table columns used:  
This information takes the form of the EORI number referred to in 
Article 1(18) of the person presenting the goods to customs in cases 
where the declaration is made by entry in the declarant’s recor ds. 
3/42.  Person lodging the customs goods manifest identification No  
All relevant data requirements table columns used:  
This information takes the form of the EORI number referred to in 
Article 1(18) of the person lodging the customs goods manifest.  
3/43.  Person requesting a proof of the customs status of Union goods identi ­
fication No  
All relevant data requirements table columns used:  
This information takes the form of the EORI number referred to in 
Article 1(18) of the person requesting a proof of the customs s tatus of 
Union goods.  
3/44.  Person notifying the arrival of goods following movement under 
temporary storage identification No  
All relevant data requirements table columns used:  
This information takes the form of the EORI number referred to in 
Article 1(18) of the person notifying the arrival of goods foll owing the 
movement of goods under temporary storage.  
▼M3 
3/45.  Person providing a guarantee identification No  
All relevant data requirements table columns used:  
This information takes the form of the EORI number referred to in 
Article 1(18) of the person providing the guarantee, if differe nt from 
the declarant.  ▼B
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3/46.  Person paying the customs duty identification No  
All relevant data requirements table columns used:  
This information takes the form of the EORI number referred to in 
Article 1(18) of the person paying the customs duty, if differe nt from 
the declarant.  
▼B 
Group 4 – Valuation information/Taxes  
4/1. Delivery terms  
All relevant data requirements table columns used:  
Using the relevant Union codes and headings, give particulars o f the terms 
of the commercial contract.  
4/2. Transport charges method of payment  
All relevant data requirements table columns used:  
Enter the relevant code specifying the payment method for trans port 
charges.  
4/3. Calculation of taxes – Tax type  
All relevant data requirements table columns used:  
Using the relevant Union codes and, if applicable, the code(s) provided 
for by the Member State concerned, enter the tax types for each  type of 
duty or tax applicable to the goods concerned.  
4/4. Calculation of taxes – Tax base  
All relevant data requirements table columns used:  
Enter the duty or tax base applicable (value, weight or other).  
4/5. Calculation of taxes – Tax rate  
All relevant data requirements table columns used:  
Enter the rates for each of the duties and taxes applicable.  
4/6. Calculation of taxes – Payable tax amount  
All relevant data requirements table columns used:  
Enter the amount for each of the duties and taxes applicable.  
The amounts in this field must be expressed in the currency uni t the code 
for which may appear in D.E. 4/12. Internal currency unit, or, in the 
absence of such a code in D.E. 4/12 Internal currency unit, in the 
currency of the Member State where the import formalities are c ompleted.  
4/7. Calculation of taxes – Total  
All relevant data requirements table columns used:  
Enter the total amount of duties and taxes for the goods concer ned. 
The amounts in this field must be expressed in the currency uni t the code 
for which may appear in D.E. 4/12. Internal currency unit, or, in the 
absence of such a code in D.E. 4/12 Internal currency unit, in the 
currency of the Member State where the import formalities are c ompleted.  ▼M3
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4/8. Calculation of taxes — Method of payment  
All relevant data requirements table columns used:  
Using the relevant Union code, indicate the method of payment a pplied.  
4/9. Additions and deductions  
All relevant data requirements table column used:  
For each type of addition or deduction relevant for a given goo ds item, 
enter the relevant code followed by the corresponding amount in  national 
currency that has not yet been included in or deducted from the  item 
price.  
4/10.  Invoice currency  
All relevant data requirements table columns used:  
Using the relevant code, enter the currency in which the commer cial 
invoice was drawn up.  
This information is used in conjunction with D.E. 4/11 Total am ount 
invoiced and D.E. 4/14 Item price/amount, where it is necessary  for the 
calculation of import duties.  
4/11.  Total amount invoiced  
All relevant data requirements table columns used:  
Enter the invoiced price for all goods declared in the declarat ion expressed 
in the currency unit declared in D.E. 4/10 Invoice currency.  
4/12.  Internal currency unit  
All relevant data requirements table columns used:  
Declarations made in Member States which, during the transition al period 
for the introduction of the euro, give the opportunity to econo mic 
operators to opt for the use of the euro unit for the establish ment of 
their customs declarations, must include in this field an indic ator of the 
currency unit, national unit or euro unit, used.  
4/13.  Valuation indicators  
All relevant data requirements table column used:  
Using the relevant Union codes, enter the combination of indica tors to 
declare whether the value of the goods is determined by specifi c factors.  
4/14.  Item price/amount  
All relevant data requirements table columns used:  
Price of the goods for the declaration item concerned, expresse d in the 
currency unit declared in D.E. 4/10 Invoice currency.  ▼B
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4/15.  Exchange rate  
All relevant data requirements table columns used:  
This data element contains the rate of exchange fixed in advanc e by a 
contract between the parties concerned.  
4/16.  Valuation method  
All relevant data requirements table columns used:  
Using the relevant Union code, enter the valuation method used.  
4/17.  Preference  
All relevant data requirements table columns used:  
This data element concerns information on the tariff treatment of the 
goods. Where its use is provided as mandatory for in the data 
requirements table of Title I, Chapter 3, Section 1 of this Ann ex, it 
must be used even when no tariff preferential treatment is requ ested. 
Enter the relevant Union code.  
The Commission will publish at regular intervals the list of th e 
combinations of codes usable, together with examples and notes.  
4/18. ►M6 Value  ◄ 
▼M6 
Data requirements table column H6:  
▼B 
Content-piece, declared-value:  Currency code and monetary value of the 
content piece, declared for customs purposes.  
▼M6 
Data requirements table column H7:  
Intrinsic value of the goods per item in the invoice currency.  
▼B 
4/19. ►M6 Transport costs to the final destination  ◄ 
▼M6 
Data requirements table column H6:  
▼B 
Item; postage paid:  Currency code and amount of postage paid by or 
charged to the mailer.  
▼M6 
Data requirements table column H7:  
Transport costs up to the place of final destination in the inv oice currency.  
▼B 
Group 5 – Dates/Times/Periods/Places/Countries/Regions  
5/1. Estimated date and time of arrival at first place of arrival in the 
Customs territory of the Union  
All relevant data requirements table columns used:  
Scheduled local date and time where the active means of transpo rt arrives 
in the Union at (land) the first border post, (air) at the firs t airport or (sea) 
at the first port. In the case of transport by sea, this inform ation shall be 
limited to the date of arrival.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 282  
Data requirements table columns G1 and G2:  
▼B 
This information shall be limited to the date of arrival at fir st place of 
arrival in the Customs territory of the Union declared in the e ntry 
summary declaration.  
5/2. Estimated date and time of arrival at the port of unloading  
All relevant data requirements table columns used:  
Scheduled local date and time at which the vessel is expected t o arrive at 
the port, where the goods are to be unloaded.  
5/3. Actual date and time of arrival in the Customs territory of the Union  
All relevant data Requirements table column used:  
Local date and time where the active means of transport actuall y arrives in 
the Union at (land) the first border post, (air) at the first a irport or (sea) at 
the first port.  
5/4. Declaration date  
All relevant data requirements table columns used:  
Date at which the respective declarations were issued and, when  appro­
priate, signed or otherwise authenticated.  
5/5. Declaration place  
All relevant data requirements table columns used:  
Place at which the respective paper-based declarations were iss ued. 
5/6. Office of destination (and country)  
All relevant data requirements table columns used:  
Using the relevant Union code, enter the reference number of th e office 
where the Union transit operation shall end.  
5/7. Intended offices of transit (and country)  
All relevant data requirements table columns used:  
Enter the code for the intended customs office of entry into ea ch 
contracting party to the transit convention other than the Unio n (hereafter 
referred to as ‘non-Union common transit country’) to be crosse d and the 
customs office of entry by which the goods re-enter the customs  territory 
of the Union after having crossed the territory of a non-Union common 
transit country, or, where the shipment is to cross a territory  other than 
that of the Union or of a non-Union common transit country, the  customs 
office of exit by which the transport leaves the Union and the customs 
office of entry by which it re-enters the Union.  
Using the relevant Union code, enter the reference numbers of t he 
customs offices concerned.  ▼M3
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5/8. Country of destination code  
Data Requirements table columns B1 to B4 and C1:  
Using the relevant Union code, enter the country to which it is  known at 
the time of release into the customs procedure that the goods a re to be 
delivered.  
Data Requirements table columns D1 to D3:  
Using the relevant Union code, enter the last country of destin ation of the 
goods.  
The country of last known destination is defined as the last co untry to 
which it is known at the time of release into the customs proce dure that 
the goods are to be delivered.  
Data Requirements table columns H1, H2 and H5:  
Using the relevant Union code, enter the code for the Member St ate where 
the goods are located at the time of release into the customs p rocedure or, 
where column H5 is concerned, into home-use.  
However, where it is known at the time of drawing up the custom s 
declaration, that the goods will be dispatched to another Membe r State 
after the release, enter the code for this latter Member State.  
Data Requirements table column H3:  
Where goods are imported with a view to place them under the te mporary 
admission procedure, the Member State of destination shall be t he 
Member State where the goods are to be first used.  
Data Requirements table column H4:  
Where goods are imported with a view to place them under the in ward 
processing procedure, the Member State of destination shall be the 
Member State where the first processing activity is carried out . 
5/9. Region of destination code  
All relevant data requirements table columns used:  
Using the relevant code defined by Member States, enter the reg ion of 
destination of the goods within the Member State concerned.  
5/10.  Place of delivery code – master level transport contract  
All relevant data requirements table columns used:  
In case of sea traffic, enter the UN/LOCODE, or, if not availab le, the 
country code followed by the postal code for the location where  delivery 
occurs beyond the port of unloading, as stipulated in the maste r bill of 
lading.  
In case of air traffic, enter the destination of goods using th e 
UN/LOCODE, or, if not available, the country code followed by t he 
postal code for the location, as stipulated in the master air w aybill.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 284  
5/11.  Place of delivery code — house level transport contract  
All relevant data requirements table columns used:  
In case of sea traffic, enter the UN/LOCODE, or, if not availab le, the 
country code followed by the postal code for the location where  delivery 
occurs beyond the port of unloading, as stipulated in the house  bill of 
lading.  
In case of air traffic, enter the destination of goods using th e 
UN/LOCODE, or, if not available, the country code followed by t he 
postal code for the location, as stipulated in the house air wa ybill.  
5/12.  Customs office of exit  
Data Requirements table columns A1, A2 and A3:  
Using the relevant Union code, enter the customs office.  
Data Requirements table columns B1 to B3 and C1:  
Using the relevant Union code, enter the customs office by whic h it is 
intended that the goods should leave the customs territory of t he Union.  
Data Requirements table column B4:  
Using the relevant Union code, enter the customs office by whic h it is 
intended that the goods should leave the fiscal territory conce rned.  
5/13.  Subsequent customs office(-s) of entry  
All relevant data requirements table columns used:  
Identification of the subsequent customs offices of entry in th e customs 
territory of the Union.  
This code needs to be provided when the code for the D.E. 7/4 M ode of 
transport at the border is 1, 4 or 8.  
5/14.  Country of dispatch/export code  
Data Requirements table columns B1 to B4:  
Enter the relevant Union code for the Member State in which the  goods 
are located at the time of their release into the procedure.  
However, where it is known that the goods were brought from ano ther 
Member State to the Member State in which the goods are located  at the 
time of their release into the customs procedure, indicate this  other 
Member State, on condition that  
(i) the goods were brought from there only for the purpose of e xport; and  
(ii) the exporter is not established in the Member State in whi ch the 
goods are located at the time of their release into the customs  
procedure; and  
(iii) the entry into the Member State in which the goods are lo cated at the 
time of their release into the customs procedure was not an int ra- 
Union acquisition of goods or transaction treated as such as re ferred 
to in Council Directive 2006//112/EC.  
However, where goods are exported following an inward processin g 
procedure, indicate the Member State where the last processing activity 
was carried out.  ▼B
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Data Requirements table columns H1, H2 to H5 and I1:  
If neither a commercial transaction (e.g. sale or processing), nor a 
stoppage unrelated to the transport of goods has taken place in  an inter­
mediate country, enter the relevant Union code to indicate the country 
from which goods were initially dispatched to the Member State in which 
the goods are located at the time of their release into the cus toms 
procedure. If such a stoppage or commercial transaction has tak en 
place, indicate the last intermediate country.  
For the purpose of this data requirement, a stoppage to enable consoli­
dation of the goods en-route shall be considered as being relat ed to the 
transport of the goods.  
5/15.  Country of origin code  
All relevant data requirements table column used:  
Enter the relevant Union code for the country of non-preferenti al origin, as 
defined in Title II Chapter 2 of the Code.  
5/16.  Country of preferential origin code  
All relevant data requirements table column used:  
If a preferential treatment based on the origin of the goods is  requested in 
D.E. 4/17 Preference, enter the country of origin, as indicated  in the proof 
of origin. Where the proof of origin refers to a group of count ries, enter 
the group of countries by using the relevant Union codes.  
5/17.  Region of origin code  
All relevant data requirements table columns used:  
Using the relevant code defined by Member States, enter the reg ion of 
dispatch or production within the Member State concerned of the  goods in 
question.  
5/18.  Countries of routing codes  
Data requirements table column A1:  
Identification in a chronological order of the countries throug h which the 
goods are routed between the country of original departure and final 
destination. This comprises also the countries of original depa rture and 
of final destination of the goods. This information is to be pr ovided to the 
extent known.  
Data Requirements table column A2:  
Only the country of final destination of the goods shall be pro vided.  
5/19.  Countries of routing of the means of transport codes  
Data Requirements table columns F1a, F1b, F2a, F2b and F5:  
Identification in a chronological order of the countries throug h which the 
means of transport is routed between the country of original de parture and 
final destination. This comprises the countries of original dep arture and of 
final destination of the means of transport.  
Data Requirements table column F3a, F4a and F4b:  
Only the country of original departure of the means of transpor t shall be 
provided.  
▼M3 
5/20.  Countries of routing of the consignment codes  
All relevant data requirements table columns used:  
Identification in a chronological order of the countries throug h which the 
goods are routed between the country of original departure and final 
destination as stipulated in the lowest House Bill of Lading, l owest  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 286  
House Air waybill or road/rail transport document. This compris es also 
the countries of original departure and of final destination of  the goods.  
▼B 
5/21.  Place of loading  
All relevant data requirements table columns used:  
Identification of the seaport, airport, freight terminal, rail station or other 
place at which the goods are loaded onto the means of transport  being 
used for their carriage, including the country where it is loca ted. Where 
available, coded information shall be provided for the identifi cation of the 
location.  
In case there is no UN/LOCODE available for the location concer ned, the 
country code shall be followed by the name of the place, with t he 
maximum level of precision available.  
Data Requirements table columns D1 to D3:  
Using the relevant code where required, enter the place, at whi ch the 
goods are to be loaded onto the active means of transport on wh ich 
they are to cross the frontier of the Union.  
Data Requirements table columns F4a and F4b:  
Postal consignments: this element does not need to be provided where it 
can be deduced automatically and unambiguously from other data 
elements provided by the economic operator.  
Data Requirements table column F5:  
This can be the place where goods were taken over according to the 
transport contract or the TIR customs office of departure.  
5/22.  Place of unloading  
All relevant data requirements table columns used:  
Identification of the seaport, airport, freight terminal, rail station or other 
place at which the goods are unloaded from the means of transpo rt having 
been used for their carriage, including the country where it is  located. 
Where available, coded information shall be provided for the id entification 
of the location.  
In case there is no UN/LOCODE available for the location concer ned, the 
country code shall be followed by the name of the place, with t he 
maximum level of precision available.  
5/23.  Location of goods  
All relevant data requirements table columns used:  
Using the relevant codes, enter the location where the goods ma y be 
examined. This location shall be precise enough to allow custom s to 
carry out the physical control of the goods.  
5/24.  Customs office of first entry code  
All relevant data requirements table columns used:  
Identification of the Customs office responsible for the formal ities where 
the active means of transport is intended to arrive first in th e Customs 
territory of the Union.  
Data Requirements table columns G1 to G3:  
Identification of the customs office responsible for the formal ities where 
the active means of transport was declared in the entry summary  
declaration to arrive first in the Customs territory of the Uni on. ▼M3
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5/25.  Actual customs office of first entry code  
All relevant data requirements table columns used:  
Identification of the customs office responsible for the formal ities where 
the active means of transport actually arrives first in the Cus toms territory 
of the Union.  
5/26.  Customs office of presentation  
All relevant data requirements table column used:  
Using the relevant Union code, indicate the customs office wher e the 
goods are presented for the purpose of placing them under a cus toms 
procedure.  
5/27.  Supervising customs office  
All relevant data requirements table column used:  
Using the relevant Union code, specify the customs office indic ated in the 
respective authorisation to supervise the procedure.  
Data Requirements table column G5:  
This information shall take the form of the identifier of the s upervising 
customs office competent for the temporary storage facility at the desti­
nation.  
5/28.  Requested validity of the proof  
All relevant data requirements table column used:  
Indicate the requested validity of the proof of the customs sta tus of Union 
goods expressed in days, in case the person requesting a proof of the 
customs status of Union goods wishes to set a longer period of validity 
than that laid down in Article 123. The justification of the re quest shall be 
provided in D.E. 2/2 Additional information.  
5/29.  Date of presentation of the goods  
All relevant data requirements table column used:  
Indicate the date when the goods were presented to customs purs uant to 
Article 139 of the Code.  
5/30.  Place of acceptance  
All relevant data requirements table column used:  
Place where the goods are taken over from the consignor by the person 
issuing the bill of lading.  
Identification of the seaport, freight terminal or other place at which the 
goods are taken over from the consignor, including the country where it is 
located. Where available, coded information shall be provided f or the 
identification of the location.  
In case there is no UN/LOCODE available for the location concer ned, the 
country code shall be followed by the name of the place, with t he 
maximum level of precision available.  
▼M3 
5/31. Date of acceptance  
All relevant data requirements table columns used:  
Enter the date of acceptance of the simplified declaration or t he date when 
the goods were entered in the declarant's records.  ▼B
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Group 6 – Goods identification  
6/1. Net mass (kg)  
All relevant data requirements table columns used:  
Enter the net mass, expressed in kilograms, of the goods concer ned by the 
relevant declaration goods item. The net mass is the mass of th e goods 
without any packaging.  
Where a net mass greater than 1 kg includes a fraction of a uni t (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 net mass of less than 1 kg should be entered as ‘0,’ followed  by a 
number of decimals up to 6, discarding all ‘0’ at the end of th e quantity 
(e.g. 0,123 for a package of 123 grams, 0,00304 for a package o f 3 grams 
and 40 milligrams or 0,000654 for a package of 654 milligrams).  
6/2. Supplementary units  
All relevant data requirements table columns used:  
Where necessary, enter the quantity of the item in question, ex pressed in 
the unit laid down in Union legislation, as published in TARIC.  
6/3. Gross mass (kg) – Master level transport contract  
All relevant data requirements table columns used:  
Enter the gross mass, expressed in kilograms, of the goods conc erned by 
the relevant item of goods, as indicated on the master level tr ansport 
document. The gross mass is the aggregate mass of the goods wit h all 
their packing, excluding containers and other transport equipme nt. 
Where a gross mass greater than 1 kg includes a fraction of a u nit (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.’ follow ed by a 
number of decimals up to 6, discarding all ‘0’ at the end of th e quantity 
(e.g. 0,123 for a package of 123 grams, 0,00304 for a package o f 3 grams 
and 40 milligrams or 0,000654 for a package of 654 milligrams).  
Where possible, the economic operator can provide that weight a t 
declaration level item.  
6/4. Gross mass (kg) – House level transport contract  
All relevant data requirements table columns used:  
Enter the gross mass, expressed in kilograms, of the goods conc erned by 
the relevant item of goods, as indicated on the house level tra nsport 
document. The gross mass is the aggregate mass of the goods wit h all 
their packing, excluding containers and other transport equipme nt. 
Where a gross mass greater than 1 kg includes a fraction of a u nit (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.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 289  
A gross mass of less than 1 kg should be entered as ‘0,’ follow ed by a 
number of decimals up to 6, discarding all ‘0’ at the end of th e quantity 
(e.g. 0,123 for a package of 123 grams, 0,00304 for a package o f 3 grams 
and 40 milligrams or 0,000654 for a package of 654 milligrams).  
Data Requirements table columns F1a, F1c, F2a, F2c, F2d, F3a, F3b 
and F5:  
Where possible, the economic operator can provide that weight a t 
declaration level item.  
6/5. Gross mass (kg))  
All relevant data requirements table columns used:  
The gross mass is the weight of goods including packaging, but excluding 
the carrier’s equipment for the declaration.  
Where a gross mass greater than 1 kg includes a fraction of a u nit (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,’ follow ed by a 
number of decimals up to 6, discarding all ‘0’ at the end of th e quantity 
(e.g. 0,123 for a package of 123 grams, 0,00304 for a package o f 3 grams 
and 40 milligrams or 0,000654 for a package of 654 milligrams).  
Data requirements table columns B1 to B4, H1 to H6, I1 and I2:  
Enter the gross mass, expressed in kilograms, of the goods conc erned by 
the relevant item of goods.  
When the weight of the pallets is included in the transport doc uments, the 
weight of the pallets shall also be included in the calculation  of the gross 
mass, except for the following cases:  
a) The pallet forms a separate item on the customs declaration;  
b) The duty rate for the item in question is based on the gross  weight 
and/or the tariff quota for the item in question is managed in 
measurement unit ‘gross weight’.  
Data Requirements table columns A1, A2, E1, E2, G4 and G5:  
Where possible, the economic operator can provide that weight a t 
declaration level item.  
Data Requirements table columns D1 to D3:  
Enter the gross mass, expressed in kilograms, of the goods conc erned by 
the relevant item of goods.  
Where the declaration comprises several goods items, which conc ern 
goods that are packed together in such a way that it is impossi ble to 
determine the gross mass of the goods pertaining to any goods i tem, the 
total gross mass needs only to be entered on header level.  
Where a paper-based transit declaration covers several goods it ems, 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 t o all 
relevant procedures referred to in the table in Title I.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 290  
6/6. Description of goods – Master level transport contract  
All relevant data requirements table columns used:  
It is a plain language description that is precise enough for C ustoms 
services to be able to identify the goods. General terms (i.e. ‘consoli­
dated’, ‘general cargo’ ‘parts’ or ‘freight of all kinds’) or n ot sufficiently 
precise description cannot be accepted. A non-exhaustive list o f such 
general terms and descriptions is published by the Commission.  
Where the declarant provides the CUS code for chemical substanc es and 
preparations, Member States may waive the requirement of provid ing a 
precise description of the goods.  
6/7. Description of goods – House level transport contract  
All relevant data requirements table columns used:  
It is a plain language description that is precise enough for C ustoms 
services to be able to identify the goods. General terms (i.e. ‘consoli­
dated’, ‘general cargo’ ‘parts’ or ‘freight of all kinds’) or n ot sufficiently 
precise description cannot be accepted. A non-exhaustive list o f such 
general terms and descriptions is published by the Commission.  
Where the declarant provides the CUS code for chemical substanc es and 
preparations, Member States may waive the requirement of provid ing a 
precise description of the goods.  
6/8. Description of goods  
All relevant data requirements table columns used:  
Where the declarant provides the CUS code for chemical substanc es and 
preparations, Member States may waive the requirement of provid ing a 
precise description of the goods.  
Data Requirements table columns A1 and A2:  
It is a plain language description that is precise enough for C ustoms 
services to be able to identify the goods. General terms (i.e. ‘consoli­
dated’, ‘general cargo’ ‘parts’ or ‘freight of all kinds’) or n ot sufficiently 
precise description cannot be accepted. A non-exhaustive list o f such 
general terms and descriptions is published by the Commission.  
Data Requirements table columns B3, B4, C1, D1,D2, E1 and E2:  
It means the normal trade description. Where the commodity code  is to be 
provided, the description must be precise enough to allow the g oods to be 
classified.  
Data Requirements table columns B1, B2, H1 to H5 and I1:  
The description of the goods means the normal trade description . Except 
for non-Union goods placed under the customs warehousing proced ure in 
a public customs warehouse type I, II or III or a private custo ms ware­
house, this description must be expressed in terms sufficiently  precise to 
enable immediate and unambiguous identification and classificat ion of the 
goods.  
▼M6 
Data requirements table columns D3, G4, G5, H6 and H7:  
▼B 
It is a plain language description that is precise enough for C ustoms 
services to be able to identify the goods.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 291  
6/9. Type of packages  
All relevant data requirements table columns used:  
Code specifying the type of package.  
6/10.  Number of packages  
All relevant data requirements table columns used:  
Total number of packages based on the smallest external packing  unit. 
This is the number of individual items packaged in such a way t hat they 
cannot be divided without first undoing the packing, or the num ber of 
pieces, if unpackaged.  
This information shall not be provided where goods are in bulk.  
6/11.  Shipping marks  
All relevant data requirements table columns used:  
Free form of description of the marks and numbers on transport units or 
packages.  
Data Requirements table columns A1, C1, E2, F1a, F1b, F1c, F2a, 
F2c, G4 and I1:  
This information will only be provided for packaged goods where  
applicable. Where goods are containerised, the container number  can 
replace the shipping marks, which can however be provided by th e 
economic operator where available. A UCR or the references in t he 
transport document that allows the unambiguous identification o f all 
packages in the consignment may replace the shipping marks.  
6/12.  UN Dangerous Goods Code  
All relevant data requirements table columns used:  
The United Nations Dangerous Goods identifier (UNDG) is the ser ial 
number assigned within the United Nations to substances and art icles 
contained in a list of the dangerous goods most commonly carrie d. 
6/13.  CUS code  
All relevant data requirements table columns used:  
The Customs Union and Statistics (CUS) number is the identifier  assigned 
within the European Customs Inventory of Chemical Substances (E CICS) 
to mainly chemical substances and preparations.  
The declarant may provide this code on a voluntary basis where no 
TARIC measure exists for the goods concerned, i.e. where provid ing 
this code would represent a lesser burden than a full textual d escription 
of the product.  
Table columns B1 and H1:  
Where the goods concerned are subject to a TARIC measure in rel ation 
with a CUS code, the code CUS shall be provided.  
6/14.  Commodity code — Combined Nomenclature code  
Data Requirements table columns B1 to B4, C1, H1 to H6 and I1:  
Enter the Combined Nomenclature code number corresponding to th e item 
in question.  
Data Requirements table columns A1 and A2:  
The Harmonised System nomenclature code with at least the first  four 
digits shall be used.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 292  
Data Requirements table columns D1 to D3 and E1:  
The Combined Nomenclature code with at least the first four and  up to 
eight digits shall be used according to Title I, Chapter 3, Sec tion 1 of this 
Annex.  
In the case of Union transit procedure, the commodity code made  up of at 
least the six digits of the Harmonised Commodity Description an d Coding 
System shall be entered in this subdivision. The commodity code  may be 
expanded to eight digits for national use.  
However, where Union legislation so requires, the Combined Nome n­
clature heading shall be used.  
Data Requirements table column E2:  
Code number corresponding to the item in question. If provided,  this 
information shall take the form of the six-digit Harmonised Sys tem 
nomenclature code. The trader may provide the eight-digit Combi ned 
Nomenclature code. Where the goods description and the Commodit y 
code are both available, the Commodity code will be preferably used.  
Data Requirements table columns F1a, F1b, F1c and F5:  
Enter the six-digit Harmonised System nomenclature code of the goods 
declared. In case of combined transportation, enter the six-dig it 
Harmonised System Nomenclature code of the goods transported by  the 
passive means of transport.  
Data Requirements table columns F2a, F2c, F2d, F3a, F3b, F4a, F4c, 
G4 and G5:  
Enter the six-digit Harmonised System nomenclature code of the goods 
declared. This information shall not be required for the goods of a non- 
commercial nature.  
▼M6 
Data requirements table column H7:  
Enter the six-digit Harmonised System nomenclature code of the goods 
declared.  
▼B 
6/15.  Commodity code — TARIC code  
▼M3 
All relevant data requirements table columns used:  
▼B 
Enter the TARIC subheading corresponding to the item in questio n. 
▼M3 
6/16.  Commodity code – TARIC additional code(s)  
All relevant data requirements table columns used:  
Enter the TARIC additional code(s) corresponding to the item in  question.  
6/17.  Commodity code – National additional code(s)  
All relevant data requirements table columns used:  
Enter the national additional code(s) corresponding to the item  in 
question.  
▼B 
6/18.  Total packages  
▼M3 
All relevant data requirements table columns used:  
▼B 
Enter in figures the total number of packages making up the con signment 
in question.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 293  
6/19.  Type of goods  
▼M3 
All relevant data requirements table columns used:  
▼B 
Item nature of transaction, coded.  
Group 7 – Transport information (modes, means and equipment)  
7/1. Transhipments  
All relevant data requirements table column used:  
The first three lines of this box are to be completed by the ca rrier where, 
during the operation in question, the goods are transhipped fro m one 
means of transport to another or from one container to another.  
The carrier may not tranship goods without the prior authorisat ion 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 of the paper-based customs declar ation.  
▼M3 __________  
▼B 
7/2. Container  
Table columns B1, B2, B3, D1, D2 and E1:  
Enter the presumed situation when crossing the external frontie r of the 
Union, based on the information available at the time of comple tion of the 
export or transit formalities, or the submission of the request  for the proof 
of the customs status of Union goods, using the relevant Union code.  
Table columns H1 and H2 to H4:  
Enter the situation when crossing the external frontier of the Union using 
the relevant Union code.  
▼M3 
7/3. Conveyance reference number  
All relevant data requirements table columns used:  
Identification of the journey of the means of transport, for ex ample 
voyage number, IATA flight number, or trip number, if applicabl e. 
For maritime and air transport, in situations where the operato r of the 
vessel or the aircraft transports goods under a vessel-sharing,  code- 
sharing or similar contracting agreement with partners, the par tners' 
voyage or flight numbers shall be used.  
▼B 
7/4. Mode of transport at the border  
Data Requirements table columns B1, B2, B3 D1 and D2:  
Using the relevant Union code, enter the mode of transport corr esponding 
to the active means of transport which it is expected will be u sed on exit 
from the customs territory of the Union.  
Data Requirements table columns B4:  
Using the relevant Union code, enter the mode of transport corr esponding 
to the active means of transport which it is expected will be u sed on exit 
from the fiscal territory concerned.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 294  
Data Requirements table columns F1a to F1c, F2a to F2c, F3a, F4a, 
F4b, F5, G1 and G2:  
Using the relevant Union code, enter the mode of transport corr esponding 
to the active means of transport in which the goods are expecte d to enter 
the customs territory of the Union.  
In case of combined transportation the rules set out for D.E. 7 /14 Identity 
of active means of transport crossing the border and D.E. 7/15 Nationality 
of active means of transport crossing the border shall apply.  
Where air cargo is transported on modes of transport other than  air, the 
other mode of transport shall be declared.  
Data Requirements table columns H1 to H4:  
Using the relevant Union code, enter the mode of transport corr esponding 
to the active means of transport with which the goods entered t he customs 
territory of the Union.  
Data Requirements table column H5:  
Using the relevant Union code, enter the mode of transport corr esponding 
to the active means of transport with which the goods entered t he fiscal 
territory concerned.  
7/5. Inland mode of transport  
Data Requirements table columns B1, B2, B3 and D1:  
Using the relevant Union code, enter the mode of transport upon  
departure.  
Data Requirements table columns H1 and H2 to H5:  
Using the relevant Union code, enter the mode of transport upon  arrival.  
7/6. Identification of actual means of transport crossing the border  
All relevant data requirements table columns used:  
This information shall take the form of the IMO ship identifica tion 
number or the IATA flight number for sea or air transport respe ctively.  
For air transport, in situations where the operator of the airc raft transports 
goods under a code-share arrangement with partners, the codesha re 
partners’ flight numbers shall be used.  
7/7. Identity of means of transport at departure  
▼M3 
Data requirements table columns B1, B2 and B3:  
▼B 
Enter the identity of the means of transport on which the goods  are 
directly loaded at the time of export or transit formalities (o r that of the 
vehicle propelling the others if there are several means of tra nsport). If a 
tractor and trailer with different registration numbers are use d, enter the 
registration numbers of both the tractor and the trailer togeth er with the 
nationality of the tractor.  
Depending on the means of transport concerned, the following de tails 
concerning identity may be entered:  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 295  
Means of transport  Method of identification  
Sea and inland waterway 
transport 
Air transport 
Road transport 
Rail transport  Name of vessel 
Number and date of flight (where there is no 
flight number, enter the aircraft’s registration 
number) 
Vehicle registration number 
Wagon number  
Data Requirements table columns D1 to D3:  
▼M3 
This information shall take the form of the IMO ship identifica tion 
number or the unique European Vessel Identification Number (ENI  
code) for transport by sea or inland waterways. For other modes  of 
transport, the method of identification shall be identical to t hat provided 
for data requirements table columns B1, B2 and B3.  
▼B 
Where goods are transported by way of a trailer and a tractor, enter 
registration numbers of both trailer and tractor. Where the reg istration 
number of the tractor is not known, enter the trailer registrat ion number.  
7/8. Nationality of means of transport at departure  
All relevant data requirements table columns used:  
Enter the nationality of the means of transport (or that of the  vehicle 
propelling the others if there are several means of transport) on which 
the goods are directly loaded at the time of transit formalitie s, in the form 
of the relevant Union code. If a tractor and trailer of differe nt nationalities 
are used, enter the nationality of the tractor.  
Where goods are transported by way of a trailer and a tractor, enter the 
nationality of both trailer and tractor. Where the nationality of the tractor 
is not known, enter the nationality of the trailer.  
7/9. Identity of means of transport on arrival  
Data Requirements table columns H1 and H3 to H5:  
Enter the identity of the means of transport on which the goods  are 
directly loaded at the time of presentation at the customs offi ce where 
the destination formalities are completed. If a tractor and tra iler 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 de tails 
concerning identity may be entered:  
Means of transport  Method of identification  
Sea and inland waterway 
transport 
Air transport 
Road transport 
Rail transport  Name of vessel 
Number and date of flight (where there is no 
flight number, enter the aircraft’s registration 
number) 
Vehicle registration number 
Wagon number  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 296  
Data requirements table column G4:  
▼B 
This information shall take the form of the IMO ship identifica tion 
number or the unique European Vessel Identification Number (ENI  
code) for transport by sea or inland waterways. For other modes  of 
transport, the method of identification shall be identical to t hat provided 
for data requirements table columns H1 and H3 to H5.  
7/10.  Container identification number  
All relevant data requirements table columns used:  
Marks (letters and/or numbers) which identify the transport con tainer.  
For modes of transport other than air, a container is a special  box to carry 
freight, strengthened and stackable and allowing horizontal or vertical 
transfers.  
In the air mode, containers are special boxes to carry freight,  strengthened 
and allowing horizontal or vertical transfers.  
In the context of this data element, the swap bodies and semi-t railers used 
for road and rail transport shall be considered as containers.  
If applicable, for containers covered by the standard ISO 6346,  the 
identifier (prefix) allocated by the International Bureau of Co ntainers 
and Intermodal Transport (BIC) shall also be provided in additi on to 
the container identification number.  
For swap bodies and semi-trailers the ILU (Intermodal Loading U nits) 
code as introduced by the European EN 13044 standard shall be u sed. 
7/11.  Container size and type  ►M3 __________  ◄ 
All relevant data requirements table columns used:  
Coded information specifying the characteristics, i.e. size and  type of the 
transport equipment (container).  
7/12.  Container packed status  
All relevant data requirements table columns used:  
Coded information specifying how full a piece of transport equi pment 
(container) is.  
7/13.  Container supplier type code  
All relevant data requirements table columns used:  
Code identifying the type of party that is the supplier of the transport 
equipment (container).  
7/14.  Identity of active means of transport crossing the border  
All relevant data requirements table columns used:  
Enter the identity of the active means of transport crossing th e Union’s 
external frontier.  
Data Requirements table columns B1, B3 and D1:  
In the case of combined transport or where several means of tra nsport are 
used, the active means of transport is the one which propels th e 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.  ▼M3
 02015R2446 — EN — 01.01.2021 — 005.001 — 297  
Depending on the means of transport concerned, the following de tails 
concerning identity shall be entered:  
Means of transport  Method of identification  
Sea and inland waterway 
transport 
Air transport 
Road transport 
Rail transport  Name of vessel 
Number and date of flight (where there is no 
flight number, enter the aircraft’s registration 
number) 
Vehicle registration number 
Wagon number  
▼M3 
Data requirements table columns E2, F1a to F1c, F4a, F4b and F5:  
▼B 
The definitions provided for regarding D.E. 7/7 Identity of mea ns of 
transport at departure shall be used. Where sea and inland wate rways 
transport is concerned, the IMO ship identification number or u nique 
European Vessel Identification Number (ENI) shall be declared.  
Data Requirements table column G1 and G3:  
This information shall take the form of the IMO ship identifica tion 
number, the ENI code or the IATA flight number for sea, inland 
waterways or air transport respectively, as provided on the ent ry 
summary declaration lodged previously in relation with the good s 
concerned.  
For air transport, in situations where the operator of the airc raft transports 
goods under a code-share arrangement with partners, the codesha re 
partners’ flight numbers shall be used.  
Data Requirements table column G2:  
This information shall take the form of the IMO ship identifica tion 
number or the IATA flight number for sea or air transport respe ctively, 
as provided on the entry summary declaration lodged previously in 
relation with the goods concerned.  
For air transport, in situations where the operator of the airc raft transports 
goods under a code-share arrangement with partners, the codesha re 
partners’ flight numbers shall be used.  
7/15.  Nationality of active means of transport crossing the border  
Data Requirements table columns B1, B2, D1 and H1, H3 to H5:  
Using the relevant Union code, enter the nationality of the act ive means of 
transport crossing the Union’s external frontier.  
In the case of combined transport or where several means of tra nsport are 
used, the active means of transport is the one which propels th e 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.  
▼M3 
Data requirements table columns F1a, F1b, F4a, F4b and F5  
▼B 
The relevant codes shall be used for nationality where this inf ormation is 
not yet included in the identity.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 298  
7/16.  Identity of passive means of transport crossing the border  
All relevant data requirements table columns used:  
In the case of combined transportation, enter the identity of t he passive 
means of transport that is being transported by the active mean s of 
transport provided in D.E. 7/14 Identity of active means of tra nsport 
crossing the border. For example, in the case of a lorry on a s ea-going 
vessel, the passive means of transport is the lorry.  
Depending on the means of transport concerned, the following de tails 
concerning identity shall be entered:  
Means of transport  Method of identification  
Sea and inland waterway 
transport 
Air transport 
Road transport 
Rail transport  Name of vessel 
Number and date of flight (where there is no 
flight number, enter the aircraft’s registration 
number) 
Vehicle and/or trailer registration number 
Wagon number  
7/17.  Nationality of passive means of transport crossing the border  
All relevant data requirements table columns used:  
Using the relevant Union code, enter the nationality of the pas sive means 
of transport being transported by the active means of transport  crossing 
the Union’s external frontier.  
In the case of combined transportation, enter the nationality o f the passive 
means of transport, by using the relevant Union code. The passi ve means 
of transport is the one being transported by the active means o f transport 
crossing the Union’s external border as provided in D.E. 7/14 I dentity of 
active means of transport crossing the border. For example, in the case of 
a lorry on a sea-going vessel, the passive means of transport i s the lorry.  
This data element shall be used where the information on the na tionality is 
not yet included in the identity.  
7/18.  Seal number  
Data Requirements table columns A1, F1a to F1c, F5, G4 and G5:  
The identification numbers of the seals affixed to the transpor t equipment, 
where applicable.  
Data Requirements table columns D1 to D3:  
The information shall be provided, if an authorised consignor l odges a 
declaration for which his authorisation requires the use of sea ls or a holder 
of the transit procedure is granted the use of seals of a speci al type.  
7/19.  Other incidents during carriage  
All relevant data requirements table column used:  
Box to be completed in accordance with existing obligations und er the 
Union transit procedure.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 299  
In addition, where the goods were loaded on a semi-trailer and only the 
tractor vehicle is changed during the journey (without the good s being 
handled or transhipped) enter in this box the registration numb er of the 
new tractor. In such cases endorsement by the competent authori ties is not 
necessary.  
▼M3 __________  
▼B 
7/20.  Receptacle identification numbers  
All relevant data requirements table columns used:  
A receptacle is a loading unit to carry mail items.  
Data Requirements table columns F4a, F4b and F4d:  
Enter the receptacle identification numbers that make up the co nsolidated 
consignment assigned by a postal operator.  
Group 8 –Other data elements (statistical data, guarantees, tariff related 
data)  
8/1. Quota order number  
All relevant data requirements table columns used:  
Enter the order number of the tariff quota for which the declar ant is 
applying.  
8/2. Guarantee type  
All relevant data requirements table columns used:  
Using the relevant Union codes, enter the type of guarantee use d for the 
operation.  
8/3. Guarantee reference  
All relevant data requirements table columns used:  
Enter the reference number of the guarantee used for the operat ion and, if 
appropriate, the access code and the office of guarantee.  
Data Requirements table columns D1 and D2:  
Enter the amount of the guarantee to be used for the operation,  except for 
goods carried by rail.  
8/4. Guarantee not valid in  
All relevant data requirements table columns used:  
Where a guarantee is not valid for all the common transit count ries, add 
after ‘Not valid for’ the relevant codes for the common transit  country or 
countries concerned.  
8/5. Nature of transaction  
All relevant data requirements table columns used:  
Using the relevant Union codes and headings, enter the type of transaction 
concerned.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 300  
8/6. Statistical value  
All relevant data requirements table columns used:  
Enter the statistical value expressed in the currency unit the code for 
which may appear in D.E. 4/12 Internal currency unit, or, in th e 
absence of such a code in D.E. 4/12 Internal currency unit, in the 
currency of the Member State where the export/import formalitie s are 
completed, in accordance with the Union provisions in force.  
▼M3 __________  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 301  
ANNEX B-01  
PAPER-BASED STANDARD DECLARATIONS – NOTES AND FORMS 
TO BE USED  
TITLE I  
General provisions  
Article 1  
Data requirements of paper-based customs declarations  
The paper-based customs declaration shall contain the data set out in Annex B 
and shall be supported by the documents as laid down in Article  163 of the 
Code.  
Article 2  
Use of paper-based customs declaration  
(1) The paper-based customs declaration shall be presented in s ubsets containing 
the number of copies required for the completion of formalities  relating to 
the customs procedure under which the goods are to be placed.  
(2) Where the Union transit procedure or the common transit pro cedure is 
preceded or followed by another customs procedure, a subset con taining 
the number of copies required for the completion of formalities  relating to 
the transit procedure and the preceding or following procedure may be pres­
ented.  
(3) The subsets referred to in paragraphs 1 and 2 shall be take n from the full set 
of eight copies, in accordance with the specimen contained in T itle III of this 
Annex.  
(4) The declaration forms may be supplemented, where appropriat e, by one or 
more continuation forms presented in subsets containing the dec laration 
copies needed to complete the formalities relating to the custo ms 
procedure under which the goods are to be placed. Those copies needed in 
order to complete the formalities relating to preceding or subs equent customs 
procedures may be attached where appropriate.  
The continuation subsets shall be taken from a set of eight cop ies, in 
accordance with the specimen contained in title IV of this Anne x. 
The continuation forms shall be an integral part of the Single Administrative 
Document to which they relate.  
(5) The notes for the paper-based customs declaration establish ed on the basis of 
the single administrative document are detailed in Title II.  
Article 3  
Use of paper-based customs declaration for successive procedures  
(1) Where Article 2(2) of this Annex is applied, each party inv olved shall be 
liable only as regards the data relating to the procedure for w hich he applied 
as declarant, holder of the transit procedure or as the represe ntative of one of 
these.  
(2) For the purposes of paragraph 1, where the declarant uses a  Single Admin­
istrative Document issued during the preceding customs procedur e, he shall 
be required, prior to lodging his declaration, to verify the ac curacy of the 
existing data for the boxes for which he is responsible and the ir applicability 
to the goods in question and the procedure applied for, and to supplement 
them as necessary.  ▼B
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In the cases referred to in the first subparagraph, the declara nt shall immedi­
ately inform the customs office where the declaration is lodged  of any 
discrepancy found between the goods in question and the existin g data. In 
this case the declarant shall then draw up his declaration on f resh copies of 
the Single Administrative Document.  
(3) Where the Single Administrative Document is used to cover s everal 
successive customs procedures, the customs authorities shall sa tisfy them­
selves that the data given in the declarations relating to the various 
procedures in question all agree.  
Article 4  
Special use of paper-based customs declaration  
Article 1 paragraph 3 of the Code will apply mutatis mutandis f or paper declar­
ations. To this effect, the forms referred to in Articles 1 and  2 of this Annex shall 
also be used in trade in Union goods consigned to, from or betw een special fiscal 
territories.  
Article 5  
Exceptions  
The provisions of this subsection shall not preclude printing o f paper-based 
customs declarations and documents certifying the customs statu s of Union 
goods not being moved under internal Union transit procedure by  means of 
data-processing systems, on plain paper, on conditions laid dow n by the 
Member States.  
TITLE II  
Notes  
CHAPTER 1  
General description  
(1) The paper-based customs declaration shall be printed on sel f-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 a ffect the 
legibility of the information on the other side and its strengt h should be 
such that in normal use it does not easily tear or crease.  
(2) The paper shall be white for all copies. However, on the co pies used for 
Union transit (1, 4 and 5), boxes 1 (first and third subdivisio ns), 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 backgr ound.  
The forms shall be printed in green ink.  
(3) The boxes are based on a unit of measurement of one tenth o f an inch 
horizontally and one sixth of an inch vertically. The subdivisi ons are based 
on a unit of measurement of one-tenth of an inch horizontally.  
(4) A colour marking of the different copies shall be effected in the following 
manner on forms conforming to the specimens shown in Titles III  and IV of 
this Annex:  
— copies 1, 2, 3 and 5 shall have at the right hand edge a cont inuous 
margin, coloured respectively red, green, yellow and blue,  
— copies 4, 6, 7 and 8 shall have at the right hand edge a brok en margin 
coloured respectively blue, red, green and yellow;  
(5) The copies on which the data contained in the forms shown i n Titles III and 
IV of this Annex must appear by a self-copying process are show n in Title 
V, Chapter 1 of this Annex.  ▼B
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(6) The forms shall measure 210 × 297 mm with a maximum toleran ce as to 
length of 5 mm less and 8 mm more.  
(7) The customs administrations of the Member States may requir e that the 
forms show the name and address of the printer or a mark enabli ng the 
printer to be identified. They may also make the printing of th e forms 
conditional on prior technical approval.  
(8) The forms and continuation forms used comprise the copies n eeded to 
complete the formalities relating to one or more customs proced ures, 
taken from a set of eight copies:  
— copy 1 is kept by the authorities of the Member State in whic h export 
(dispatch) or Union transit formalities are completed,  
— copy 2 is used for statistical purposes by the Member State o f export. 
This copy can be used as well for statistical purposes by the M ember 
State of dispatch in cases of trade between parts of the custom s territory 
of the Union 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 o f the Union 
transit operation or as the document providing evidence of the customs 
status of Union goods,  
— copy 5 is the return copy for the Union transit procedure,  
— copy 6 is kept by the authorities of the Member State in whic h import 
formalities are completed,  
— copy 7 is used for statistical purposes by the Member State o f import. 
This copy can be used as well for statistical purposes by the M ember 
State of import in cases of trade between parts of the customs territory 
of the Union 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,  
— Union transit: copies 1, 4 and 5,  
— customs procedures at import: copies 6, 7 and 8.  
(9) In addition, according to Article 125, the customs status o f Union goods 
can be proved by a written proof established on a copy 4.  
(10) Economic operators may, if they wish, use privately printe d 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 mus t contain 
identical information in the two Member States involved, such i nformation 
can be entered directly by the exporter or the holder of the tr ansit procedure 
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 pa rticular 
where the content of the information differs according to the s tage of the 
operation involved) the information is not to be transmitted fr om one 
Member State to another, the desensitisation of the self-copyin g paper 
must confine reproduction to the copies concerned.  ▼B
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(11) When, pursuant to Article 5 of this Annex, declarations fo r placing goods 
under a customs procedure, for re-export, or documents certifyi ng the 
customs status of Union goods not being moved under the interna l Union 
transit procedure are drawn up on plain paper by means of offic ial or 
private-sector data-processing systems, the format of the said declarations 
or documents must comply with all the conditions laid down by t he Union 
Customs Code or this Regulation, including those relating to th e back of the 
form (in respect of copies used under the Union transit procedu re), except:  
— the colour used for printing,  
— the use of italic characters,  
— the printing of a background for the Union transit boxes.  
CHAPTER 2  
Data requirements  
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 that 
correspond to the data elements which may be completed for each  procedure 
are set out in the data requirements table of Annex B, Title I.  The specific 
provisions concerning each box that corresponds to the data ele ments as they 
are described in Annex B, Title II apply without prejudice to t he status to the 
data elements concerned.  
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  data may have to be 
entered on the copies of the Single Administrative Document acc ompanying the 
goods. These data elements concern the transport operation and are to be entered 
on the document in the course of the operation by the carrier r esponsible for the 
means of transport on which the goods are directly loaded. The data may be 
added legibly by hand; in this case, the form should be complet ed in ink in block 
capitals. These data elements, which only appear on copies 4 an d 5, concern the 
following boxes:  
— Transhipments (55)  
— Other incidents during carriage (56)  
CHAPTER 3  
Instructions for use of the forms  
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 complet ed, the forms 
must be completed by typewriter or by a mechanographical or sim ilar process. 
For ease of completion by typewriter the form should be inserte d in the machine 
in such a way that the first letter of the data to be entered i n 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 sa me Member State, 
they may be filled in legibly by hand, in ink and in block capi tals, provided that 
this is allowed in that Member State. The same applies to the d ata to be given on 
the copies used for the purposes of the Union transit procedure . 
The form must contain no erasures or overwriting. Any alteratio ns must be made 
by crossing out the incorrect data and adding those required. A ny alterations 
made in this way must be initialled by the person making them a nd expressly 
endorsed by the competent authorities. The latter may, where ne cessary, require a 
new declaration to be lodged.  ▼B
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In addition, the forms may be completed using an automatic repr oduction process 
instead of any of the procedures mentioned above. They may also  be produced 
and completed by this means on condition that the provisions co ncerning the 
specimen forms, format, language used, legibility, absence of e rasures and over­
writing, and amendments are strictly observed.  
Only numbered boxes are to be completed, as appropriate, by ope rators. The 
other boxes, identified by a capital letter, are for administra tive use.  
Without prejudice to Article 1(3) of the Code, the copies which  are to remain at 
the office of export/dispatch or departure must bear the origin al signature of the 
persons concerned.  
The lodging with a customs office of a declaration signed by th e declarant or his 
representative shall indicate that the person concerned is decl aring the goods in 
question for the procedure applied for and, without prejudice t o the possible 
application of sanctions, shall be held responsible, in accorda nce 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 placeme nt of the goods in 
question under the procedure concerned.  
The signature of the holder of the transit procedure or, where applicable, his 
authorised representative commits him in respect of all data re lating to the Union 
transit operation pursuant to the provisions on Union transit l aid down in the 
Union Customs Code and in this Regulation and as listed in Anne x B Title I.  
Unless Chapter 4 provides otherwise, a box that is not to be us ed should be left 
completely blank.  
CHAPTER 4  
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 this title also apply to the continuatio n forms.  
However:  
— the symbols ‘IM/c’, ‘EX/c’ or ‘EU/c’ (or ‘CO/c’ where applica ble) must 
be entered in the first subdivision of box 1, that subdivision being left 
blank only where:  
— the form is used for Union transit only, in which case, depen ding on 
the Union 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 customs statu s of Union 
goods, in which case, depending on the status of the goods conc erned, 
‘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 s how only 
the identification number and/or name, if any, of the person co ncerned,  ▼B
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— the ‘summary’ part of box 47 concerns the final summary of al l 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 o f the IM/c, 
EX/c, EU/c or CO/c forms attached to an IM, EX, EU or CO docume nt 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 n ot been 
used must be struck out to prevent later use,  
— when the third subdivision of box 1 contains the symbol T, bo xes 32 
(Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (N et 
mass (kg)), 40 (Summary declaration/previous document) and 44 
(Additional information, documents produced, certificates and a uthoris­
ations) of the first item of goods of the transit declaration u sed must 
be struck through and the first box 31 (Packages and descriptio n of 
goods) of the declaration may not be used to enter the marks, n umbers, 
number and kind of packages or goods description. In the first box 31 of 
the declaration, reference will be made, as appropriate, to the  number of 
continuation forms bearing the respective symbols T1bis, T2bis or 
T2Fbis.  ▼B
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TITLE III  
Model of Single Administrative Document (eight-copy set)
  ▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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TITLE IV  
Model of Single Administrative Document continuation form (eight-copy set)
  ▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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TITLE V  
Indication of the copies of the forms shown in Titles III and IV on which data 
should appear by a self copying process  
(Counting copy 1)  
Box number  Copies  
I. BOXES FOR OPERATORS  
1 1 to 8  
except middle subdivision:  
1 to 3  
2 1 to 5 (*)  
3 1 to 8  
4 1 to 8  
5 1 to 8  
6 1 to 8  
7 1 to 3  
8 1 to 5 (*)  
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 (*)  
19 1 to 5 (*)  
20 1 to 3  
21 1 to 5 (*)  
22 1 to 3  
23 1 to 3  ▼B
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Box number  Copies  
24 1 to 3  
25 1 to 5 (*)  
26 1 to 3  
27 1 to 5 (*)  
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 (*)  
41 1 to 3  
42 —  
43 —  
44 1 to 5 (*)  
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  ▼B
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Box number  Copies  
54 1 to 4  
55 —  
56 —  
II. ADMINISTRATIVE BOXES  
A 1 to 4 (**)  
B 1 to 3  
C 1 to 8 (**)  
D 1 to 4  
(*) Under no circumstances may users be required to complete th ese boxes on copy No 5 
for the purposes of transit. 
(**) The Member State of dispatch may choose whether these part iculars appear on the 
copies indicated.  ▼B
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ANNEX B-02  
TRANSIT ACCOMPANYING DOCUMENT  
CHAPTER I  
Specimen of transit accompanying document
  ▼B
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CHAPTER II  
Notes and particulars (data) for the Transit Accompanying Document  
The acronym ‘BCP’ (‘Business continuity plan’) used in this Cha pter refers to 
situations in which the fallback procedure defined in the Imple menting Regu­
lation (EU) 2015/2447 which is adopted pursuant to Article 8(1) (a) of the Code 
and described in Annex72-04of the same regulation applies.  
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, amende d by the holder of 
the transit procedure and/or verified by the office of departur e, and completed as 
follows:  
1. Box MRN  
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 c ases no MRN 
is allocated.  
The ‘MRN’ shall also be printed in bar code mode using the stan dard ‘code 
128’, character set ‘B’.  
2. Box Forms (1/4):  
— first subdivision: serial number of the current printed sheet , 
— second subdivision: total number of sheets printed (incl. lis t of items),  
— shall not be used when there is only one item.  
3. In the space under box Reference number/UCR (2/4):  
Name and address of the customs office to which a copy of the t ransit 
accompanying document has to be returned where BCP is used.  
4. Box Office of departure (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 consi gnor (if 
any).  
5. 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 accompanying document shall not be modified nor sha ll any 
addition or deletion be made thereto unless otherwise specified  in this Regu­
lation.  
6. Formalities en route  
The following procedure is applicable until NCTS allows Customs  to record 
this information directly into the system.  ▼B
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Between the time when the goods leave the office of departure a nd the time 
they arrive at the office of destination, certain details may h ave to be added on 
the transit accompanying document accompanying the goods. The d etails 
relate to the transport operation and must be entered by the ca rrier responsible 
for the means of transport on which the goods are loaded as and  when the 
corresponding activities are carried out. The particulars may b e 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 authoris­
ation of the customs authorities of the country in whose territ ory the trans­
hipment is to be made.  
Where those authorities consider that the Union transit operati on concerned 
may continue in the normal way they shall, once they have taken  any steps 
that may be necessary, endorse the transit accompanying documen ts. 
The customs authorities at the office of transit or office of d estination, 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 inco rporated by 
the authorised consignee.  
The boxes and activities involved are:  
— Transhipment: use box 7/1.  
Box Transhipment (7/1)  
The carrier must complete the first three lines of this box whe n 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 t ransported by 
road vehicles, customs authorities may authorise the holder of the transit 
procedure to leave box 7/7-/7/8 blank where the logistical patt ern 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 t he transit 
declaration, and where they can ensure that the proper informat ion concerning 
the means of transport shall be subsequently entered in box 7/1 . 
— Other incidents: use box 7/19.  
Box Other incidents during carriage (7/19)  
Box to be completed in accordance with current obligations rega rding 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 transhipped), 
enter in this box the registration number and nationality of th e new tractor. In 
this case, endorsement by the competent authorities is not nece ssary.  ▼B
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ANNEX B-03  
LIST OF ITEMS  
CHAPTER I  
Specimen of the list of items  
▼M3
 ▼B
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CHAPTER II  
Notes and the particulars (data) for the list of items  
The acronym ‘BCP’ (‘Business continuity plan’) used in this Cha pter refers to 
situations in which the fallback procedure defined in the Imple menting Regu­
lation (EU) 2015/2447 which is adopted pursuant to Article 8(1) (a) of the Code 
and described in Annex72-04 of the same regulation applies. The  transit/security 
List of Items shall contain the data specific to items of goods  within the declar­
ation.  
The boxes of the list of items are vertically expandable. In ad dition to the 
provisions in the explanatory notes of Annex B, data has to be printed as 
follows, if appropriate using codes:  
(1) Box MRN — as defined in Annex B-04. The MRN is to be printe d on the 
first page and on all lists of items except where these forms a re used in the 
context of the BCP in which cases no MRN is allocated.  
(2) The data of the different boxes at item level have to be pr inted as follows:  
(a) Box Decl.type (1/3) - if the status of the goods for the wh ole declaration 
is uniform, the box is not used; if mixed consignment, the actu al status, 
T1, T2 or T2F, is printed.  
(b) Box Forms (1/4):  
— First subdivision: serial number of the current printed sheet , 
— Second subdivision: total number of sheets printed (Transit/S ecurity 
List of Items)  
(c) Box Item No (1/6) — serial number of the current item;  
(d) Box TCMPc (4/2) — enter transport charges method of payment  code;  ▼B
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ANNEX B-04  
TRANSIT/SECURITY ACCOMPANYING DOCUMENT (‘TSAD’)  
TITLE I  
Specimen of the Transit/Security Accompanying Document
  ▼B
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TITLE II  
Notes and data for the Transit/Security Accompanying Document  
The acronym ‘BCP’ (‘Business continuity plan’) used in this Cha pter refers to 
situations in which the fallback procedure defined in the Imple menting Regu­
lation (EU) 2015/2447 which is adopted pursuant to Article 8(1) (a) of the Code 
and described in Annex 72-04 of the same regulation applies. Th e Transit/Se­
curity Accompanying Document contains data valid for the whole of the declar­
ation.  
The information contained in the Transit/Security Accompanying Document shall 
be based on data derived from the transit declaration; where ne cessary, that 
information will be amended by the holder of the transit proced ure and/or 
verified by the office of departure.  
In addition to the provisions in the notes of Annex B, data has  to be printed as 
follows:  
(1) Box MRN  
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 c ases no 
MRN is allocated.  
The ‘MRN’ shall also be printed in bar code mode using the stan dard ‘code 
128’, character set ‘B’.  
(2) Box Sec. Decl.:  
Indicate code S where the Transit/Security Accompanying Documen t 
contains security information as well. Where this Document does  not 
contain security information, the box shall be left blank.  
(3) Box Forms (1/4):  
First subdivision: serial number of the current printed sheet,  
Second subdivision: total number of sheets printed (including l ist of items)  
(4) Box reference number/UCR (2/4):  
Indicate LRN or/and UCR  
LRN — a local reference number as defined in Annex B.  
UCR — a Unique Consignment Reference Number as referred to in A nnex 
B, title II, D.E. 2/4 Reference number/UCR.  
(5) In the space under box reference number/UCR 2/4:  
Name and address of the customs office to which the return copy  of the 
Transit/Security Accompanying Document shall be returned.  
(6) Box Sp.circ.ind (1/7):  
Enter 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 consi gnor (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.  ▼B
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The Transit/Security Accompanying Document shall not be modifie d nor 
shall any addition or deletion be made thereto unless otherwise  specified 
in this Regulation.  
(9) Formalities en route  
The following procedure is applicable until NCTS allows Customs  to record this 
information directly into the system.  
Between the time when the goods leave the office of departure a nd the time they 
arrive at the office of destination, certain details may have t o be added on the 
Transit/Security Accompanying Document accompanying the goods. The details 
relate to the transport operation and must be entered by the ca rrier responsible for 
the means of transport on which the goods are loaded as and whe n the 
corresponding activities are carried out. The data may be added  legibly by 
hand, in which case the entries should be made in ink and in bl ock letters.  
Carriers are reminded that goods can be transhipped only under an authorisation 
of the customs authorities of the country in whose territory th e transhipment is to 
be made.  
Where those authorities consider that the Union transit operati on concerned may 
continue in the normal way they shall, once they have taken any  steps that may 
be necessary, endorse the Transit/Security Accompanying Documen ts. 
The customs authorities at the office of transit or office of d estination, 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 in corporated by 
the authorised consignee.  
The boxes and activities involved are:  
— transhipment: use box Transhipment (7/1)  
Box Transhipment (7/1)  
The carrier must complete the first three lines of this box whe n 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 tr ansported by road 
vehicles, customs authorities may authorise the holder of the t ransit procedure to 
leave  ►M3 the box Identity of means of transport at departure (7/7) and the box 
Nationality of means of transport at departure (7/8) ◄ blank wh ere 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 establish ment of the transit 
declaration, and where they can ensure that the proper informat ion concerning the 
means of transport shall be subsequently entered in box 7/1.  
— Other incidents: use box Other incidents during carriage (7/1 9). 
Box Other incidents during carriage (7/19)  
Box to be completed in accordance with current obligations rega rding 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 transhipped), 
enter in this box the registration number and nationality of th e new tractor. In this 
case, endorsement by the competent authorities is not necessary . ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 349  
ANNEX B-05  
TRANSIT/SECURITY LIST OF ITEMS (‘TSLoI’)  
TITLE I  
Specimen of the Transit/Security List of Items  
▼M3
 ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 350  
TITLE II  
Notes and data for the Transit/Security List of Items  
The acronym ‘BCP’ (‘Business continuity plan’) used in this Cha pter refers to 
situations in which the fallback procedure defined in the Imple menting Regu­
lation (EU) 2015/2447 which is adopted pursuant to Article 8(1) (a) of the Code 
and described in Annex72-04 of the same regulation applies. The  transit/security 
List of Items shall contain the data specific to items of goods  within the declar­
ation.  
The boxes of the list of items are vertically expandable. In ad dition to the 
provisions in the explanatory notes of Annex B, data has to be printed as 
follows, if appropriate using codes:  
(1) Box MRN — as defined in Annex B-04. The MRN is to be printe d on the 
first page and on all lists of items except where these forms a re used in the 
context of the BCP in which cases no MRN is allocated.  
(2) The data of the different boxes at item level have to be pr inted as follows:  
(a) Box Item No (1/6) — serial number of the current item;  
(b) Box TCMPc (4/2) — enter transport charges method of payment  code;  
(c) UNDG (6/12) — UN Dangerous Goods code;  
(d) Box Forms (1/4):  
— First subdivision: serial number of the current printed sheet , 
— Second subdivision: total number of sheets printed (Transit/S ecurity 
List of Items)  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 351  
ANNEX 12-01  
COMMON DATA REQUIREMENTS FOR THE REGISTRATION OF 
ECONOMIC OPERATORS AND OTHER PERSONS  
TITLE I  
Data requirements  
CHAPTER 1  
Introductory notes to the data requirements table  
1. The central system used for the registration of economic ope rators and other 
persons contains the data elements defined in Title I, Chapter 3. 
2. The data elements to be provided are set out in the data req uirements table. 
The specific provisions concerning each data element as they ar e described in 
Title II apply without prejudice to the status of the data elem ents as defined 
in the data requirements table.  
3. The formats of the data requirements described in this Annex  are specified in 
the Implementing Regulation (EU) 2015/2447 which is adopted pur suant to 
Article 8(1)(a) of the Code.  
4. The ‘A’ or ‘B’ symbol listed in Chapter 3 below have no bear ing on the fact 
that certain data is collected only where circumstances warrant  it. 
5. An EORI record may only be deleted when a guard delay of 10 years has 
elapsed after the expiry date.  
CHAPTER 2  
Table Legend  
S e c t i o n 1  
C o l u m n h e a d i n g s  
Data element number  Order number allocated to the data 
element concerned  
Data element name  Name of the data element concerned  
S e c t i o n 2  
S y m b o l s i n t h e c e l l s  
Symbol  Symbol description  
A Mandatory: data required by every Member State.  
B Optional for the Member States: data that Member 
States may decide to waive.  
CHAPTER 3  
Data Requirements Table  
D.E. No  D.E. Name  D.E. mandatory/optional  
1 EORI number  A  
2 Full name of the person  A  
3 Address of establishment/address of residence  A  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 352  
D.E. No  D.E. Name  D.E. mandatory/optional  
4 Establishment in the customs territory of the Union  A  
5 VAT identification number(s)  A  
6 Legal status  B  
7 Contact information  B  
8 Third country unique identification number  B  
9 Consent to disclosure of personal data listed in points 
1, 2 and 3  A 
10 Short name  A  
11 Date of establishment  B  
12 Type of person  B  
13 Principal economic activity  B  
14 Start date of the EORI number  A  
15 Expiry date of the EORI number  A  
TITLE II  
Notes in relation with data requirements  
Introduction  
The descriptions and notes contained in this title apply to the  data elements 
referred to in the data requirements table in Title I.  
Data requirements  
1. EORI number  
EORI number referred to in Article 1(18).  
2. Full name of the person  
For natural persons:  
Name of the person as indicated in a travel document recognized  as valid for 
purposes of crossing the external border of the Union or in the  national personal 
register of the Member State of residence.  
For economic operators which are included in the business regis ter of the 
Member State of establishment:  
Legal name of the economic operator as registered in the busine ss register of the 
country of establishment.  
For economic operators that are not included in the business re gister of the 
country of establishment:  
Legal name of the economic operator as indicated in the act of establishment.  
3. Address of establishment/address of residence  
The full address of the place where the person is established/r esides, including 
the identifier of the country or territory.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 353  
4. Establishment in the customs territory of the Union  
To indicate whether or not the economic operator is established  in the customs 
territory of the Union. This data element is only used for econ omic operators 
with an address in a third country.  
5. VAT identification number(s)  
Where assigned by Member States.  
6. Legal status  
As stated in the act of establishment.  
7. Contact information  
Contact person name, address and any of the following: telephon e number, fax 
number, e-mail address.  
8. Third country unique identification number  
In the case of a person not established in the customs territor y of the Union:  
Identification number where assigned to the person concerned by  the competent 
authorities in a third country for the identification of econom ic operators for 
customs purposes.  
9. Consent to disclosure of personal data listed in points 1, 2 and 3  
To indicate whether or not the consent has been given.  
10. Short name  
Short name of the registered person.  
11. Date of establishment  
For natural persons:  
Date of birth  
For legal persons and associations of persons referred to in Ar ticle 5(4) of the 
Code: date of establishment as indicated in the business regist er of the country of 
establishment or in the act of establishment where the person o r the association is 
not registered in the business register.  
12. Type of person  
Relevant code to be used  
13. Principal economic activity  
Principal economic activity code in accordance with the Statist ical Classification 
of Economic Activities in the European Community (NACE) listed in the 
business register of the Member State concerned.  
14. Start date of the EORI number  
First day of the validity period of the EORI record. This means  the first day 
where the economic operator can use the EORI number for exchang e with 
customs authorities. The start date may not be before the date of establishment.  
15. Expiry date of the EORI number  
Last day of the validity period of the EORI record. This means the last day 
where the economic operator can use the EORI number for exchang e with 
customs authorities.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 354  
ANNEX 22-01  
Introductory notes and list of substantial processing or working operations 
conferring non-preferential origin  
INTRODUCTORY NOTES  
1. Definitions  
1.1. References to ‘manufacturing’, ‘producing’ or ‘processing’  goods include 
any kind of working, assembly or processing operation.  
Methods of obtaining goods include manufacturing, producing, pr ocessing, 
raising, growing, breeding, mining, extracting, harvesting, fis hing, trapping, 
gathering, collecting, hunting and capturing.  
1.2. ‘Material’ includes ingredients, parts, components, subass emblies and goods 
that were physically incorporated into another good or were sub ject to a 
process in the production of another good.  
‘Originating material’ means a material whose country of origin , as 
determined under these rules, is the same country as the countr y in which 
the material is used in production.  
‘Non-originating material’ means a material whose country of or igin, as 
determined under these rules, is not the same country as the co untry in 
which that material is used in production.  
‘Product’ means the product being manufactured, even if it is i ntended for 
later use in another manufacturing operation.  
1.3. Value added rule  
(a) ‘X% value added rule’ means manufacture where the increase in value 
acquired as a result of working and processing, and if applicab le, the 
incorporation of parts originating in the country of manufactur e 
represents at least X% of the ex-works price of the product. ‘X ’ 
represents the percentage indicated for each heading.  
(b) ‘Value acquired as a result of working and processing and i ncorporation 
of parts originating in the country of manufacture’ means the i ncrease in 
value resulting from the assembly itself, together with any pre paratory, 
finishing and checking operations, and from the incorporation o f any 
parts originating in the country where the operations in questi on were 
carried out, including profit and the general costs borne in th at country 
as a result of the operations.  
(c) ‘Ex-works price’ means the price paid or to be paid for the  product 
ready for collection at the manufacturer’s premises in whose un der­
taking the last working or processing is carried out; this pric e must 
reflect all costs related to the manufacturing of the product ( including 
the cost of all the materials used), minus any internal taxes w hich are, or 
may be, repaid when the product obtained is exported or re-expo rted. 
Where the actual price paid does not reflect all costs related to the manu­
facturing of the product which are actually incurred, the ex-wo rks price 
means the sum of all those costs, minus any internal taxes whic h are, or 
may be, repaid when the product obtained is exported or re-expo rted; 
1.4. Complete making up  
The term ‘complete making-up’ used in the list means that all t he operations 
following cutting of the fabric or knitting or crocheting of th e fabric directly 
to shape have to be performed. However, making-up shall not nec essarily be 
considered as incomplete where one or more finishing operations  have not 
been carried out.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 355  
1.5. Where the term ‘country’ is used in this Annex, it shall b e understood to 
refer to ‘country or territory’.  
2. Application of the rules in this Annex  
2.1. The rules provided in this Annex are to be applied to good s on the basis of 
their classification in the Harmonised System, as well as on fu rther criteria 
which may be provided for in addition to the Harmonised System headings 
or subheadings created specifically for the purposes of this An nex. A 
Harmonised System heading or subheading which is further subdiv ided 
using such criteria is referred to in this Annex as ‘split head ing’ or ‘split 
subheading’.  ►M3 ‘Harmonised System’ or ‘HS’ means the goods nomen­
clature established under the International Convention on the H armonized 
Commodity Description and Coding System, as amended by Recommen ­
dation of the Customs Cooperation Council of 27 June 2014 (‘HS 
2017’). ◄  
Classification of goods within headings and subheadings of the Harmonised 
System is governed by the General rules for the interpretation of the 
Harmonised System and any relative Section, Chapter and Subhead ing 
Notes to that System. Those rules and notes form part of the Co mbined 
Nomenclature, which is set out in Annex I to Council Regulation  (EEC) No 
2658/87. For the purposes of the identification of a correct sp lit heading or 
subheading for certain goods in this Annex, the General rules f or the inter­
pretation of the Harmonised System and any relative Section, Ch apter and 
Subheading notes to that System, are to apply  mutatis mutandis , unless 
otherwise required in this Annex.  
2.2. Reference to a change in tariff classification in the prim ary rules laid down 
below shall apply only to non-originating materials.  
2.3. Materials which have acquired originating status in a coun try are considered 
to be originating materials of that country for the purpose of determining the 
origin of a good incorporating such materials, or of a good mad e from such 
materials by further working or processing in that country.  
2.4. When it is not commercially practical to keep separate sto cks of inter­
changeable materials or goods originating in different countrie s, the 
country of origin of commingled materials or goods that are int erchangeable 
may be allocated on the basis of an inventory management method  
recognized in the country in which the materials or goods were commingled.  
2.5. For the purposes of the application of primary rules based  on tariff classifi­
cation change, non-originating materials that do not satisfy th e primary rule 
shall, unless otherwise specified in a certain Chapter, be disr egarded, 
provided that the total value of such materials does not exceed  10 % of 
the ex-works price of the good.  
2.6. Primary rules laid down at Chapter level (Chapter primary rules) have the 
same value as primary rules laid down at subdivision level and can be 
applied alternatively.  
3. Glossary  
The primary rules at subdivision level, when they are based on a change in 
tariff classification, can be expressed using the following abb reviations.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 356  
CC: change to the chapter in question from any other chapter  
CTH: change to the heading in question from any other heading  
CTSH: change to the subheading in question from any other subhe ading 
or from any other heading  
CTHS: change to the split heading in question from any other sp lit of this 
heading or from any other heading  
CTSHS: change to the split subheading in question from any othe r split of 
this subheading or from any other subheading or heading  
SECTION I  
LIVE ANIMALS; ANIMAL PRODUCTS  
CHAPTER 2  
Meat and edible meat offal  
Chapter residual rule applicable to mixtures:  
(1) For the purposes of this residual rule, ‘mixing’ means the deliberate and 
proportionally controlled operation consisting in bringing toge ther two or 
more fungible materials.  
(2) The origin of a mixture of products of this Chapter shall b e the country of 
origin of the materials that account for more than 50 % by weig ht of the 
mixture. The weight of materials of the same origin shall be ta ken together.  
(3) When none of the materials used meet the percentage require d, the origin of 
the mixture shall be the country in which the mixing was carrie d out.  
Chapter note:  
Where the primary rule for headings 0201 until 0206 is not met,  the meat (offal) 
shall be considered as originating in the country where the ani mals from which it 
was obtained were fattened or reared for the longest period.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules and the other Chapter residual rule[s], the country of or igin of the goods 
shall be the country in which the major portion of the material s originated, as 
determined on the basis of the weight of the materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
0201  Meat of bovine animals, fresh 
or chilled.  The origin of the goods of this 
heading shall be the country in 
which the animal was fattened 
for a period of at least three 
months before slaughtering.  
0202  Meat of bovine animals, 
frozen  The origin of the goods of this 
heading shall be the country in 
which the animal was fattened 
for a period of at least three 
months before slaughtering.  
0203  Meat of swine, fresh, chilled 
or frozen.  The origin of the goods of this 
heading shall be the country in 
which the animal was fattened 
for a period of at least two 
months before slaughtering.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 357  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
0204  Meat of sheep or goats, fresh, 
chilled or frozen.  The origin of the goods of this 
heading shall be the country in 
which the animal was fattened 
for a period of at least two 
months before slaughtering.  
0205  Meat of horses, asses, mules 
or hinnies, fresh, chilled or 
frozen.  The origin of the goods of this 
heading shall be the country in 
which the animal was fattened 
for a period of at least three 
months before slaughtering.  
▼M3 
0206  Edible offal of bovine 
animals, swine, sheep, goats, 
horses, asses, mules or 
hinnies, fresh, chilled or 
frozen.  The origin of the goods of this 
heading shall be the country in 
which the animal was fattened 
for at least 3 months before 
slaughtering, or in the case of 
swine, sheep or goats at least 
two months before slaught­
ering.  
▼B 
CHAPTER 4  
Dairy produce; birds’ eggs; natural honey; edible products of animal origin, 
not elsewhere specified or included  
Chapter residual rule applicable to mixtures:  
(1) For the purposes of this residual rule, ‘mixing’ means the deliberate and 
proportionally controlled operation consisting in bringing toge ther two or 
more fungible materials.  
(2) The origin of a mixture of products of this Chapter shall b e the country of 
origin of the materials that account for more than 50 % by weig ht of the 
mixture; however, the origin of a mixture of products from head ings 0401 to 
0404 shall be the country of origin of the materials that accou nt for more 
than 50 % by weight of dry matter of the mixture. The weight of  materials 
of the same origin shall be taken together.  
(3) When none of the materials used meet the percentage require d, the origin of 
the mixture shall be the country in which the mixing was carrie d out.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules and the other Chapter residual rule[s], the country of or igin of the goods 
shall be the country in which the major portion of the material s originated, as 
determined on the basis of the weight of the materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 0408  - Birds’ eggs, not in shell, 
dried, and egg yolks, dried  The origin of the goods shall 
be the country where drying 
took place (after breaking and 
separation where appropriate) 
of: ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 358  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
— birds’ eggs, in shell, fresh 
or preserved, falling within 
HS heading ex 0407 
— birds’ eggs, not in shell, 
other than dried, falling 
within HS heading ex 0408 
— egg yolks, other than dried, 
falling within HS heading 
ex 0408  
SECTION II  
VEGETABLE PRODUCTS  
CHAPTER 9  
Coffee, tea, maté and spices  
Chapter residual rule applicable to mixtures:  
(1) For the purposes of this residual rule, ‘mixing’ means the deliberate and 
proportionally controlled operation consisting in bringing toge ther two or 
more fungible materials.  
(2) The origin of a mixture of products of this Chapter shall b e the country of 
origin of the materials that account for more than 50 % by weig ht of the 
mixture. The weight of materials of the same origin shall be ta ken together.  
(3) When none of the materials used meet the percentage require d, the origin of 
the mixture shall be the country in which the mixing was carrie d out.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules and the other Chapter residual rule[s], the country of or igin of the goods 
shall be the country in which the major portion of the material s originated, as 
determined on the basis of the weight of the materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
- Coffee, not roasted:  
0901 11  - - Not decaffeinated  The origin of the goods of this 
subheading shall be the 
country where they were 
obtained in their natural or 
unprocessed state.  
0901 12  - - Decaffeinated  The origin of the goods of this 
subheading shall be the 
country where they were 
obtained in their natural or 
unprocessed state.  
- Coffee, roasted  
0901 21  - - Not decaffeinated  CTSH  
0901 22  - - Decaffeinated  CTSH  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 359  
CHAPTER 11  
Products of the milling industry; malt; starches; inulin; wheat gluten  
Chapter residual rule applicable to mixtures:  
1. For the purposes of this residual rule, ‘mixing’ means the d eliberate and 
proportionally controlled operation consisting in bringing toge ther two or 
more fungible materials.  
2. The origin of a mixture of products of this Chapter shall be  the country of 
origin of the materials that account for more than 50 % by weig ht of the 
mixture. The weight of materials of the same origin shall be ta ken together.  
3. When none of the materials used meet the percentage required , the origin of 
the mixture shall be the country in which the mixing was carrie d out.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules and the other Chapter residual rule[s], the country of or igin of the goods 
shall be the country in which the major portion of the material s originated, as 
determined on the basis of the weight of the materials.  
HS 2017 Code  Description of goods  Primary 
rules 
1101  Wheat or meslin flour.  C C  
1102  Cereal flours other than of wheat or meslin.  C C  
1103  Cereal groats, meal and pellets.  C C  
1104  Cereal grains otherwise worked (for example, 
hulled, rolled, flaked, pearled, sliced or kibbled), 
except rice of heading 1006; germ of cereals, 
whole, rolled, flaked or ground.  CC 
1105  Flour, meal, powder, flakes, granules and pellets of 
potatoes.  CC 
1106  Flour, meal and powder of the dried leguminous 
vegetables of heading 0713, of sago or of roots or 
tubers of heading 0714 or of the products of 
Chapter 8  CC 
1107  Malt, whether or not roasted.  C C  
1108  Starches; inulin.  CTH  
1109  Wheat gluten, whether or not dried  CTH  
▼B 
CHAPTER 14  
Vegetable plaiting materials; vegetable products not elsewhere specified or 
included  
Chapter residual rule applicable to mixtures:  
(1) For the purposes of this residual rule, ‘mixing’ means the deliberate and 
proportionally controlled operation consisting in bringing toge ther two or 
more fungible materials.  
(2) The origin of a mixture of products of this Chapter shall b e the country of 
origin of the materials that account for more than 50 % by weig ht of the 
mixture. The weight of materials of the same origin shall be ta ken together.  ▼M3
 02015R2446 — EN — 01.01.2021 — 005.001 — 360  
(3) When none of the materials used meet the percentage require d, the origin of 
the mixture shall be the country in which the mixing was carrie d out.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules and the other Chapter residual rule[s], the country of or igin of the goods 
shall be the country in which the major portion of the material s originated, as 
determined on the basis of the weight of the materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 1404  Cotton linters, bleached  The origin of the goods shall 
be the country where the 
product is made from raw 
cotton, the value of which 
does not exceed 50 % of the 
ex-works price of the product  
SECTION IV  
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; 
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES  
CHAPTER 17  
Sugars and sugar confectionery  
Chapter residual rule applicable to mixtures:  
(1) For the purposes of this residual rule, ‘mixing’ means the deliberate and 
proportionally controlled operation consisting in bringing toge ther two or 
more fungible materials.  
(2) The origin of a mixture of products of this Chapter shall b e the country of 
origin of the materials that account for more than 50 % by weig ht of the 
mixture. The weight of materials of the same origin shall be ta ken together.  
(3) When none of the materials used meet the percentage require d, the origin of 
the mixture shall be the country in which the mixing was carrie d out.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules and the other Chapter residual rule[s], the country of or igin of the goods 
shall be the country in which the major portion of the material s originated, as 
determined on the basis of the weight of the materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
1701  Cane or beet sugar and chemically pure 
sucrose, in solid form  CC 
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  As specified for 
split headings  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 361  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 1702 (a)  - Chemically pure lactose, maltose, glucose 
and fructose  CTHS  
ex 1702 (b)  - Other  C C  
1703  Molasses resulting from the extraction or 
refining of sugar  CC 
1704  Sugar confectionery (including white choc­
olate), not containing cocoa  CTH  
CHAPTER 20  
Preparations of vegetables, fruit, nuts or other parts of plants  
Chapter residual rule applicable to mixtures  
(1) For the purposes of this residual rule, ‘mixing’ means the deliberate and 
proportionally controlled operation consisting in bringing toge ther two or 
more fungible materials.  
(2) The origin of a mixture of products of this Chapter shall b e the country of 
origin of the materials that account for more than 50 % by weig ht of the 
mixture; however, the origin of a mixture of products of headin g 2009 (fruit 
juices (including grape must) and vegetable juices, unfermented , whether or 
not containing added sugar or other sweetening matter) shall be  the country 
of origin of the materials that account for more than 50 % by w eight of dry 
matter of the mixture. The weight of materials of the same orig in shall be 
taken together.  
(3) When none of the materials used meet the percentage require d, the origin of 
the mixture shall be the country in which the mixing was carrie d out.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules and the other Chapter residual rule[s], the country of or igin of the goods 
shall be the country in which the major portion of the material s originated, as 
determined on the basis of the weight of the materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 2009  ►M3 Grape juice ◄  CTH, except from grape must of 
heading 2204  
CHAPTER 22  
Beverages, spirits and vinegar  
Chapter residual rule applicable to mixtures  
(1) For the purposes of this residual rule, ‘mixing’ means the deliberate and 
proportionally controlled operation consisting in bringing toge ther two or 
more fungible materials.  
(2) The origin of a mixture of products of this Chapter shall b e the country of 
origin of the materials that account for more than 50 % by weig ht of the 
mixture; however, the origin of a mixture of wine (heading 2204 ), vermouth  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 362  
(heading 2205), spirits, liqueurs and spirituous beverages (hea ding 2208) 
shall be the country of origin of the materials that account fo r more than 
85 % in volume of the mixture. The weight or volume of material s of the 
same origin shall be taken together.  
(3) When none of the materials used meet the percentage require d, the origin of 
the mixture shall be the country in which the mixing was carrie d out.  
Chapter residual rule:  
For goods of this Chapter, except for heading 2208, where the c ountry of origin 
cannot be determined by application of the primary rules and th e other Chapter 
residual rule[s], the country of origin of the goods shall be t he country in which 
the major portion of the materials originated, as determined on  the basis of the 
weight of the materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 2204  Wine of fresh grapes intended 
for the preparation of 
vermouth containing added 
must of fresh grapes, concen­
trated or not, or alcohol  The origin of the goods shall 
be the country where the 
grapes were obtained in their 
natural or unprocessed state.  
ex 2205  Vermouth  Manufacture from wine of 
fresh grapes containing must 
of fresh grapes, concentrated 
or not, or alcohol, falling 
within heading 2204  
SECTION VI  
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES  
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  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the weight of 
the materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 363  
CHAPTER 35  
Albuminoidal substances; modified starches; glues; enzymes  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the weight of 
the materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 3502  Dried egg albumin:  Drying (after breaking and 
separation, where appropriate) 
of: 
— birds’ eggs, in shell, fresh 
or preserved, falling 
within HS heading 
ex 0407 
— birds’ eggs, not in shell, 
other than dried, falling 
within HS heading 
ex 0408 or 
— egg whites, other than 
dried, falling within HS 
heading ex 3502  
SECTION VIII  
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES 
THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, 
HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL 
GUT (OTHER THAN SILK-WORM GUT)  
CHAPTER 42  
Articles of leather; saddlery and harness; travel goods, handbags and 
similar containers; Articles of animal gut (other than silk-worm gut)  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 4203  - Articles of apparel of 
leather or of composition 
leather  Complete making-up  
SECTION X  
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; 
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; 
PAPER AND PAPERBOARD AND ARTICLES THEREOF  
CHAPTER 49  
Printed books, newspapers, pictures and other products of the printing 
industry; manuscripts, typescripts and plans  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 364  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 4910  Ceramic calendars of any kind, printed, 
including calendar blocks, decorated.  CTH  
SECTION XI  
TEXTILES AND TEXTILE ARTICLES  
CHAPTER 50  
Silk 
Chapter Note:  
Thermoprinting has to be accompanied by printing of the transfe r paper in order 
to be considered as origin conferring.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
5001  Silk-worm cocoons suitable for 
reeling.  CTH  
5002  Raw silk (not thrown).  CTH  
5003  Silk waste (including cocoons 
unsuitable for reeling, yarn waste 
and garnetted stock).  CTH  
5004  Silk yarn (other than yarn spun 
from silk waste) not put up for 
retail sale.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 365  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
5005  Yarn spun from silk waste, not put 
up for retail sale.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5006  Silk yarn and yarn spun from silk 
waste, put up for retail sale; silk- 
worm gut.  As specified for split headings  
ex 5006 (a)  Silk-worm gut  CTH  
ex 5006 (b)  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5007  Woven fabrics of silk or of silk 
waste  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 366  
CHAPTER 51  
Wool, fine or coarse animal hair; horsehair yarn and woven fabric  
Chapter Note:  
Thermoprinting has to be accompanied by printing of the transfe r paper in order 
to be considered as origin conferring.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
5101  Wool, not carded or combed  As specified for split headings  
ex 5101 (a)  - Greasy, including fleece-washed 
wool:  CTH  
ex 5101 (b)  - 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  
ex 5101 (c)  - carbonized  Manufacture from degreased wool, not 
carbonized, the value of which does not 
exceed 50 % of the ex-works price of the 
product  
5102  Fine or coarse animal hair, not 
carded or combed.  CTH  
5103  Waste of wool or of fine or coarse 
animal hair, including yarn waste 
but excluding garnetted stock  As specified for split headings  
ex 5103 (a)  carbonized  Manufacture from non-carbonized waste, 
the value of which does not exceed 50 % 
of the ex-works price of the product  
ex 5103 (b)  other  CTH  
5104  Garnetted stock of wool or of fine 
or coarse animal hair.  CTH  
5105  Wool and fine or coarse animal 
hair, carded or combed (including 
combed wool in fragments).  CTH ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 367  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
5106  Yarn of carded wool, not put up for 
retail sale.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5107  Yarn of combed wool, not put up 
for retail sale.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5108  Yarn of fine animal hair (carded or 
combed), not put up for retail sale.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 368  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
5109  Yarn of wool or of fine animal hair, 
put up for retail sale.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5110  Yarn of coarse animal hair or of 
horsehair (including gimped 
horsehair yarn), whether or not put 
up for retail sale.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5111  Woven fabrics of carded wool or of 
carded fine animal hair.  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
5112  Woven fabrics of combed wool or 
of combed fine animal hair.  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
5113  Woven fabrics of coarse animal 
hair or of horsehair.  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 369  
CHAPTER 52  
Cotton  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
5201  Cotton, not carded or combed.  As specified for split headings  
ex 5201 (a)  bleached  Manufacture from raw cotton, the value of 
which does not exceed 50 % of the ex- 
works price of the product  
ex 5201 (b)  other  CTH  
5202  Cotton waste (including yarn waste 
and garnetted stock).  CTH  
5203  Cotton, carded or combed.  CTH  
5204  Cotton sewing thread, whether or 
not put up for retail sale.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5205  Cotton yarn (other than sewing 
thread), containing 85 % or more 
by weight of cotton, not put up 
for retail sale.  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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 370  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5206  Cotton yarn (other than sewing 
thread), containing less than 85 % 
by weight of cotton, not put up 
for retail sale.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5207  Cotton yarn (other than sewing 
thread) put up for retail sale.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5208  Woven fabrics of cotton, containing 
85 % or more by weight of cotton, 
weighing not more than 200 g/m  2 . Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 371  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
5209  Woven fabrics of cotton, containing 
85 % or more by weight of cotton, 
weighing more than 200 g/m  2 . Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
5210  Woven fabrics of cotton, containing 
less than 85 % by weight of cotton, 
mixed mainly or solely with man- 
made fibres, weighing not more 
than 200 g/m  2 . Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
5211  Woven fabrics of cotton, containing 
less than 85 % by weight of cotton, 
mixed mainly or solely with man- 
made fibres, weighing more than 
200 g/m  2 . Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
5212  Other woven fabrics of cotton.  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
CHAPTER 53  
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
5301  Flax, raw or processed but not 
spun; flax tow and waste (including 
yarn waste and garnetted stock).  CTH  
5302  True hemp ( Cannabis sativa  L.), 
raw or processed but not spun; 
tow and waste of true hemp 
(including yarn waste and 
garnetted stock).  CTH ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 372  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
5303  Jute and other textile bast fibres 
(excluding flax, true hemp and 
ramie), raw or processed but not 
spun; tow and waste of these 
fibres (including yarn waste and 
garnetted stock).  CTH  
[5304]  
5305  Coconut, abaca (Manila hemp or 
Musa textilis Nee), ramie and 
other vegetable textile fibres, not 
elsewhere specified or included, 
raw or processed but not spun; 
tow, noils and waste of these 
fibres (including yarn waste and 
garnetted stock).  CTH  
5306  Flax yarn.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5307  Yarn of jute or of other textile bast 
fibres of heading 5303.  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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 373  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5308  Yarn of other vegetable textile 
fibres; paper yarn.  As specified for split headings  
ex 5308 (a)  - Yarn of other vegetable textile 
fibres  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
ex 5308 (b)  - paper yarn  CTH  
5309  Woven fabrics of flax.  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
5310  Woven fabrics of jute or of other 
textile bast fibres of heading 5303.  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
5311  Woven fabrics of other vegetable 
textile fibres; woven fabrics of 
paper yarn.  As specified for split headings  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 374  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 5311 (a)  Woven fabrics of other vegetable 
textile fibres  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
ex 5311 (b)  woven fabrics of paper yarn  CTH  
CHAPTER 54  
Man-made filaments; strip and the like of man-made textile materials  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
5401  Sewing thread of man-made fila­
ments, whether or not put up for 
retail sale.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5402  Synthetic filament yarn (other than 
sewing thread), not put up for retail 
sale, including synthetic mono­
filament of less than 67 decitex.  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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 375  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5403  Artificial filament yarn (other than 
sewing thread), not put up for retail 
sale, including artificial mono­
filament of less than 67 decitex.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5404  Synthetic monofilament of 67 
decitex or more and of which no 
cross-sectional dimension exceeds 
1 mm; strip and the like (for 
example, artificial straw) of 
synthetic textile materials of an 
apparent width not exceeding 
5 mm.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 376  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
5405  Artificial monofilament of 67 
decitex or more and of which no 
cross-sectional dimension exceeds 
1 mm; strip and the like (for 
example, artificial straw) of 
artificial textile materials of an 
apparent width not exceeding 
5 mm.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5406  Man-made filament yarn (other 
than sewing thread), put up for 
retail sale.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5407  Woven fabrics of synthetic filament 
yarn, including woven fabrics 
obtained from materials of heading 
5404.  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
5408  Woven fabrics of artificial filament 
yarn, including woven fabrics 
obtained from materials of heading 
5405.  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 377  
CHAPTER 55  
Man-made staple fibres  
Chapter Note:  
Thermoprinting has to be accompanied by printing of the transfe r paper in order 
to be considered as origin conferring.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
5501  Synthetic filament tow.  Manufacture from chemical materials or 
textile pulp  
5502  Artificial filament tow.  Manufacture from chemical materials or 
textile pulp  
5503  Synthetic staple fibres, not carded, 
combed or otherwise processed for 
spinning.  Manufacture from chemical materials or 
textile pulp  
5504  Artificial staple fibres, not carded, 
combed or otherwise processed for 
spinning.  Manufacture from chemical materials or 
textile pulp  
5505  Waste (including noils, yarn waste 
and garnetted stock) of man-made 
fibres.  Manufacture from chemical materials or 
textile pulp  
5506  Synthetic staple fibres, carded, 
combed or otherwise processed for 
spinning.  Manufacture from chemical materials or 
textile pulp or waste falling within 
heading 5505  
5507  Artificial staple fibres, carded, 
combed or otherwise processed for 
spinning.  Manufacture from chemical materials or 
textile pulp or waste falling within 
heading 5505  
5508  Sewing thread of man-made staple 
fibres, whether or not put up for 
retail sale.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 378  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
5509  Yarn (other than sewing thread) of 
synthetic staple fibres, not put up 
for retail sale.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5510  Yarn (other than sewing thread) of 
artificial staple fibres, not put up 
for retail sale.  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 
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5511  Yarn (other than sewing thread) of 
man-made staple fibres, put up for 
retail sale.  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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 379  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
Or 
Printing or dyeing of yarn or monofila­
ments, unbleached or prebleached, accom­
panied by preparatory or finishing oper­
ations, twisting or texturizing not being 
considered as such, the value of non-orig­
inating material (including yarn), not 
exceeding 48 % of the ex-works price of 
the product  
5512  Woven fabrics of synthetic staple 
fibres, containing 85 % or more 
by weight of synthetic staple fibres.  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
5513  Woven fabrics of synthetic staple 
fibres, containing less than 85 % 
by weight of such fibres, mixed 
mainly or solely with cotton, of a 
weight not exceeding 170 g/m  2 . Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
5514  Woven fabrics of synthetic staple 
fibres, containing less than 85 % 
by weight of such fibres, mixed 
mainly or solely with cotton, of a 
weight exceeding 170 g/m  2 . Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
5515  Other woven fabrics of synthetic 
staple fibres.  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
5516  Woven fabrics of artificial staple 
fibres.  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
CHAPTER 56  
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and 
cables and articles thereof  
Chapter Note:  
Thermoprinting has to be accompanied by printing of the transfe r paper in order 
to be considered as origin conferring.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 380  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
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  
5602  Felt, whether or not impregnated, 
coated, covered or laminated.  As specified for split headings  
ex 5602 (a)  printed, dyed (including dyed 
white)  Manufacture from fibres 
Or 
Printing or dyeing of unbleached or 
prebleached felt, accompanied by 
preparatory or finishing operations  
ex 5602 (b)  Impregnated, coated, covered or 
laminated  Impregnation, coating, covering, or lami­
nating of felt, unbleached  
ex 5602 (c)  - Other  Manufacture from fibres  
5603  Nonwovens, whether or not 
impregnated, coated, covered or 
laminated.  As specified for split headings  
ex 5603 (a)  - Nonwovens: printed, dyed 
(including dyed white)  Manufacture from fibres 
Or 
Printing or dyeing of unbleached or 
prebleached non-wovens, accompanied by 
preparatory or finishing operations  
ex 5603 (b)  Impregnated, coated, covered or 
laminated  Impregnation, coating, covering, or lami­
nating of non-wovens, unbleached  
ex 5603 (c)  - Other  Manufacture from fibres  
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.  As specified for split headings  
ex 5604 (a)  Rubber thread and cord, textile 
covered  Manufacture from rubber thread or cord, 
not textile covered  
ex 5604 (b)  - other  Impregnation, coating, covering or 
sheathing of textile yarn and strip and the 
like, unbleached  
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.  CTH ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 381  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
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.  CTH  
5607  Twine, cordage, ropes 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  
5608  Knotted netting of twine, cordage 
or rope; made up fishing nets and 
other made up nets, of textile 
materials.  CTH  
5609  Articles of yarn, strip or the like of 
heading 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  
CHAPTER 57  
Carpets and other textile floor coverings  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
5701  Carpets and other textile floor 
coverings, knotted, whether or not 
made up.  CTH  
5702  Carpets and other textile floor 
coverings, woven, not tufted or 
flocked, whether or not made up, 
including ‘Kelem’, ‘Schumacks’, 
‘Karamanie’ and similar hand- 
woven rugs.  CTH  
5703  Carpets and other textile floor 
coverings, tufted, whether or not 
made up.  CTH ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 382  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
5704  Carpets and other textile floor 
coverings, of felt, not tufted or 
flocked, whether or not made up.  Manufacture from fibres  
5705  Other carpets and other textile floor 
coverings, whether or not made up.  CTH  
CHAPTER 58  
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; 
embroidery  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
5801  Woven pile fabrics and chenille 
fabrics, other than fabrics of 
heading 5802 or 5806.  As specified for split headings  
ex 5801 (a)  - Fabrics: printed, dyed (including 
dyed white)  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, felt or non-wovens, 
accompanied by preparatory or finishing 
operations  
ex 5801 (b)  - impregnated, coated or covered  Manufacture from unbleached fabrics, felt 
or non-wovens  
ex 5801 (c)  - Other  Manufacture from yarn  
5802  Terry towelling and similar woven 
terry fabrics, other than narrow 
fabrics of heading 5806; tufted 
textile fabrics, other than products 
of heading 5703.  As specified for split headings  
ex 5802 (a)  - Fabrics: printed, dyed (including 
dyed white)  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, felt or non-wovens, 
accompanied by preparatory or finishing 
operations  
ex 5802 (b)  - impregnated, coated or covered  Manufacture from unbleached fabrics, felt 
or non-wovens  
ex 5802 (c)  - Other  Manufacture from yarn  
5803  Gauze, other than narrow fabrics of 
heading 5806  As specified for split headings  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 383  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 5803 (a)  - printed, dyed (including dyed 
white)  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, felt or non-wovens, 
accompanied by preparatory or finishing 
operations  
ex 5803 (b)  - impregnated, coated or covered  Manufacture from unbleached fabrics, felt 
or non-wovens  
ex 5803 (c)  - Other  Manufacture from yarn  
5804  ►M3 Tulles and other net fabrics, 
not including woven, knitted or 
crocheted fabrics; lace in the 
piece, in strips or in motifs, other 
than fabrics of heading 6002 to 
6006. ◄  As specified for split headings  
ex 5804 (a)  - printed, dyed (including dyed 
white)  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, felt or non-wovens, 
accompanied by preparatory or finishing 
operations  
ex 5804 (b)  - impregnated, coated or covered  Manufacture from unbleached fabrics, felt 
or non-wovens  
ex 5804 (c)  - Other  Manufacture from yarn  
5805  Hand-woven tapestries of the type 
Gobelins, Flanders, Aubusson, 
Beauvais and the like, and needle- 
worked tapestries (for example, 
petit point, cross stitch), whether 
or not made up.  As specified for split headings  
ex 5805 (a)  - 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  
ex 5805 (b)  - impregnated, coated or covered  Manufacture from unbleached fabrics, felt 
or non-wovens  
ex 5805 (c)  - other  Manufacture from yarn  
5806  Narrow woven fabrics, other than 
goods of heading 5807; narrow 
fabrics consisting of warp without 
weft assembled by means of an 
adhesive (bolducs)  As specified for split headings  
ex 5806 (a)  - printed or dyed (including dyed 
white)  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, felt or non-wovens, 
accompanied by preparatory or finishing 
operations  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 384  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 5806 (b)  - impregnated, coated or covered  Manufacture from unbleached fabrics, felt 
or non-wovens  
ex 5806 (c)  - other  Manufacture from yarn  
5807  Labels, badges and similar articles 
of textile materials, in the piece, in 
strips or cut to shape or size, not 
embroidered.  As specified for split headings  
ex 5807 (a)  - printed, dyed (including dyed 
white)  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, felt or non-wovens, 
accompanied by preparatory or finishing 
operations  
ex 5807 (b)  - impregnated, coated or covered  Manufacture from unbleached fabrics, felt 
or non-wovens  
ex 5807 (c)  - Other  Manufacture from yarn  
5808  Braids in the piece; ornamental 
trimmings in the piece, without 
embroidery, other than knitted or 
crocheted; tassels, pompons and 
similar articles.  As specified for split headings  
ex 5808 (a)  - printed, dyed (including dyed 
white)  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, felt or non-wovens, 
accompanied by preparatory or finishing 
operations  
ex 5808 (b)  - impregnated, coated or covered  Manufacture from unbleached fabrics, felt 
or non-wovens  
ex 5808 (c)  - Other  Manufacture from yarn  
5809  Woven fabrics of metal thread and 
woven fabrics of metallised yarn of 
heading 5605, of a kind used in 
apparel, as furnishing fabrics or 
for similar purposes, not elsewhere 
specified or included.  As specified for split headings  
ex 5809 (a)  - printed, dyed (including dyed 
white)  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, felt or non-wovens, 
accompanied by preparatory or finishing 
operations  
ex 5809 (b)  - impregnated, coated or covered  Manufacture from unbleached fabrics, felt 
or non-wovens  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 385  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 5809 (c)  - Other  Manufacture from yarn  
5810  Embroidery in the piece, in strips or 
in motifs.  Manufacture in which the value of the 
materials used does not exceed 50 % of 
the ex-works price of the product  
5811  Quilted textile products in the 
piece, composed of one or more 
layers of textile materials 
assembled with padding by 
stitching or otherwise, other than 
embroidery of heading 5810  As specified for split headings  
ex 5811 (a)  - printed, dyed (including dyed 
white)  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, felt or non-wovens, 
accompanied by preparatory or finishing 
operations  
ex 5811 (b)  - impregnated, coated or covered  Manufacture from unbleached fabrics, felt 
or non-wovens  
ex 5811 (c)  - Other  Manufacture from yarn  
CHAPTER 59  
Impregnated, coated, covered or laminated textile fabrics; textile articles of a 
kind suitable for industrial use  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
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 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 of heading 5902.  Manufacture from unbleached fabrics 
Or ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 386  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
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  
5906  Rubberised textile fabrics, other 
than those of heading 5902.  Manufacture from bleached knitted or 
crocheted fabrics, or from other unbleached 
fabrics  
5907  Textile fabrics otherwise impreg­
nated, 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  
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.  Manufacture from yarn  
5909  Textile hosepiping and similar 
textile tubing, with or without 
lining, armour or accessories of 
other materials.  Manufacture from yarn or fibres  
5910  Transmission or conveyor belts or 
belting, of textile material, whether 
or not impregnated, coated, covered 
or laminated with plastics, or 
reinforced with metal or other 
material.  Manufacture from yarn or fibres  
5911  Textile products and articles, for 
technical uses, specified in Note 7 
to this Chapter.  As Specified for split headings  
ex 5911 (a)  - polishing discs or rings other than 
of felt  Manufacture from yarn, waste fabrics or 
rags falling within heading 6310  
ex 5911 (b)  - Other  Manufacture from yarn or fibres  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 387  
CHAPTER 60  
Knitted or crocheted fabrics  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
6001  Pile fabrics, including ‘long pile’ 
fabrics and terry fabrics, knitted or 
crocheted.  As specified for split headings  
ex 6001 (a)  - printed, dyed (including dyed 
white)  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
ex 6001 (b)  - Other  Manufacture from yarn  
6002  Knitted or crocheted fabrics of a 
width not exceeding 30 cm, 
containing by weight 5 % or more 
of elastomeric yarn or rubber 
thread, other than those of 
Heading 6001.  As specified for split headings  
ex 6002 (a)  - printed, dyed (including dyed 
white)  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
ex 6002 (b)  - Other  Manufacture from yarn  
6003  Knitted or crocheted fabrics of a 
width not exceeding 30 cm, other 
than those of Heading 6001 or 
6002.  As specified for split headings  
ex 6003 (a)  printed, dyed (including dyed 
white)  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
ex 6003 (b)  - Other  Manufacture from yarn  
6004  Knitted or crocheted fabrics of a 
width exceeding 30 cm, containing 
by weight 5 % or more of elas­
tomeric yarn or rubber thread, 
other than those of Heading 6001.  As specified for split headings  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 388  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 6004 (a)  printed, dyed (including dyed 
white)  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
ex 6004 (b)  - Other  Manufacture from yarn  
6005  Warp knit fabrics (including those 
made on galloon knitting 
machines), other than those of 
headings 6001 to 6004.  As specified for split headings  
ex 6005 (a)  printed, dyed (including dyed 
white)  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
ex 6005 (b)  - Other  Manufacture from yarn  
6006  Other knitted or crocheted fabrics.  As specified for split headings  
ex 6006 (a)  printed, dyed (including dyed 
white)  Manufacture from yarn 
Or 
Printing or dyeing of unbleached or 
prebleached fabrics, accompanied by 
preparatory or finishing operations  
ex 6006 (b)  - Other  Manufacture from yarn  
CHAPTER 61  
Articles of apparel and clothing accessories, knitted or crocheted  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
6101  Men’s or boys’ overcoats, car- 
coats, capes, cloaks, anoraks 
(including ski-jackets), wind- 
cheaters, wind-jackets and similar 
articles, knitted or crocheted, other 
than those of Heading 6103.  As specified for split headings  
ex 6101 (a)  - 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  
ex 6101 (b)  - other  Manufacture from yarn  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 389  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
6102  Women’s or girls’ overcoats, car- 
coats, capes, cloaks, anoraks 
(including ski-jackets), wind- 
cheaters, wind- jackets and similar 
articles, knitted or crocheted, other 
than those of Heading 6104.  As specified for split headings  
ex 6102 (a)  - 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  
ex 6102 (b)  - other  Manufacture from yarn  
6103  Men’s or boys’ suits, ensembles, 
jackets, blazers, trousers, bib and 
brace overalls, breeches and shorts 
(other than swimwear), knitted or 
crocheted.  As specified for split headings  
ex 6103 (a)  - 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  
ex 6103 (b)  - other  Manufacture from yarn  
6104  Women’s or girls’ suits, ensembles, 
jackets, blazers, dresses, skirts, 
divided skirts, trousers, bib and 
brace overalls, breeches and shorts 
(other than swimwear), knitted or 
crocheted.  As specified for split headings  
ex 6104 (a)  - 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  
ex 6104 (b)  - other  Manufacture from yarn  
6105  Men’s or boys’ shirts, knitted or 
crocheted.  As specified for split headings  
ex 6105 (a)  - 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  
ex 6105 (b)  - other  Manufacture from yarn  
6106  Women’s or girls’ blouses, shirts 
and shirt-blouses, knitted or 
crocheted.  As specified for split headings  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 390  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 6106 (a)  - 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  
ex 6106 (b)  - other  Manufacture from yarn  
6107  Men’s or boys’ underpants, briefs, 
nightshirts, pyjamas, bathrobes, 
dressing gowns and similar 
articles, knitted or crocheted.  As specified for split headings  
ex 6107 (a)  - 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  
ex 6107 (b)  - other  Manufacture from yarn  
6108  Women’s or girls’ slips, petticoats, 
briefs, panties, nightdresses, 
pyjamas, negligees, bathrobes, 
dressing gowns and similar 
articles, knitted or crocheted.  As specified for split headings  
ex 6108 (a)  - 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  
ex 6108 (b)  - other  Manufacture from yarn  
6109  T-shirts, singlets and other vests, 
knitted or crocheted.  As specified for split headings  
ex 6109 (a)  - 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  
ex 6109 (b)  - other  Manufacture from yarn  
6110  Jerseys, pullovers, cardigans, 
waistcoats and similar articles, 
knitted or crocheted.  As specified for split headings  
ex 6110 (a)  - 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  
ex 6110 (b)  - other  Manufacture from yarn  
6111  Babies’ garments and clothing 
accessories, knitted or crocheted.  As specified for split headings  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 391  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 6111 (a)  - 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  
ex 6111 (b)  - other  Manufacture from yarn  
6112  Track suits, ski suits and 
swimwear, knitted or crocheted.  As specified for split headings  
ex 6112 (a)  - 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  
ex 6112 (b)  - other  Manufacture from yarn  
6113  Garments, made up of knitted or 
crocheted fabrics of Heading 5903, 
5906 or 5907.  As specified for split headings  
ex 6113 (a)  - 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  
ex 6113 (b)  - other  Manufacture from yarn  
6114  Other garments, knitted or 
crocheted.  As specified for split headings  
ex 6114 (a)  - 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  
ex 6114 (b)  - other  Manufacture from yarn  
6115  Panty hose, tights, stockings, socks 
and other hosiery, including 
graduated compression hosiery (for 
example, stockings for varicose 
veins) and footwear without 
applied soles, knitted or crocheted.  As specified for split headings  
ex 6115 (a)  - 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  
ex 6115 (b)  - other  Manufacture from yarn  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 392  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
6116  Gloves, mittens and mitts, knitted 
or crocheted.  As specified for split headings  
ex 6116 (a)  - 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  
ex 6116 (b)  - other  Manufacture from yarn  
6117  Other made up clothing accessories, 
knitted or crocheted; knitted or 
crocheted parts of garments or of 
clothing accessories.  As specified for split headings  
ex 6117 (a)  - 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  
ex 6117 (b)  - other  Manufacture from yarn  
CHAPTER 62  
Articles of apparel and clothing accessories, not knitted or crocheted  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
6201  Men’s or boys’ overcoats, car- 
coats, capes, cloaks, anoraks 
(including ski-jackets), wind- 
cheaters, wind-jackets and similar 
articles, other than those of 
Heading 6203.  As specified for split headings  
ex 6201 (a)  - finished or complete  Complete making-up  
ex 6201 (b)  - unfinished or incomplete  Manufacture from yarn  
6202  Women’s or girls’ overcoats, car- 
coats, capes, cloaks, anoraks 
(including ski-jackets), wind- 
cheaters, wind-jackets and similar 
articles, other than those of 
Heading 6204.  As specified for split headings  
ex 6202 (a)  - finished or complete  Complete making-up  
ex 6202 (b)  - unfinished or incomplete  Manufacture from yarn  
6203  Men’s or boys’ suits, ensembles, 
jackets, blazers, trousers, bib and 
brace overalls, breeches and shorts 
(other than swimwear).  As specified for split headings  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 393  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 6203 (a)  - finished or complete  Complete making-up  
ex 6203 (b)  - unfinished or incomplete  Manufacture from yarn  
6204  Women’s or girls’ suits, ensembles, 
jackets, blazers, dresses, skirts, 
divided skirts, trousers, bib and 
brace overalls, breeches and shorts 
(other than swimwear).  As specified for split headings  
ex 6204 (a)  - finished or complete  Complete making-up  
ex 6204 (b)  - unfinished or incomplete  Manufacture from yarn  
6205  Men’s or boys’ shirts.  As specified for split headings  
ex 6205 (a)  - finished or complete  Complete making-up  
ex 6205 (b)  - unfinished or incomplete  Manufacture from yarn  
6206  Women’s or girls’ blouses, shirts 
and shirt-blouses.  As specified for split headings  
ex 6206 (a)  - finished or complete  Complete making-up  
ex 6206 (b)  - unfinished or incomplete  Manufacture from yarn  
6207  Men’s or boys’ singlets and other 
vests, underpants, briefs, night­
shirts, pyjamas, bathrobes, dressing 
gowns and similar articles.  As specified for split headings  
ex 6207 (a)  - finished or complete  Complete making-up  
ex 6207 (b)  - unfinished or incomplete  Manufacture from yarn  
6208  Women’s or girls’ singlets and 
other vests, slips, petticoats, briefs, 
panties, nightdresses, pyjamas, 
negligees, bathrobes, dressing 
gowns and similar articles.  As specified for split headings  
ex 6208 (a)  - finished or complete  Complete making-up  
ex 6208 (b)  - unfinished or incomplete  Manufacture from yarn  
6209  Babies’ garments and clothing 
accessories.  As specified for split headings  
ex 6209 (a)  - finished or complete  Complete making-up  
ex 6209 (b)  - unfinished or incomplete  Manufacture from yarn  
6210  Garments, made up of fabrics of 
Heading 5602, 5603, 5903, 5906 
or 5907.  As specified for split headings  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 394  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 6210 (a)  - finished or complete  Complete making-up  
ex 6210 (b)  - unfinished or incomplete  Manufacture from yarn  
6211  Track suits, ski suits and 
swimwear; other garments.  As specified for split headings  
ex 6211 (a)  - finished or complete  Complete making-up  
ex 6211 (b)  - unfinished or incomplete  Manufacture from yarn  
6212  Brassieres, girdles, corsets, braces, 
suspenders, garters and similar 
articles and parts thereof, whether 
or not knitted or crocheted.  As specified for split headings  
ex 6212 (a)  - finished or complete  Complete making-up  
ex 6212 (b)  - unfinished or incomplete  Manufacture from yarn  
6213  Handkerchiefs.  As specified for split headings  
ex 6213 (a)  - 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  
ex 6213 (b)  - other  Manufacture from yarn  
6214  Shawls, scarves, mufflers, 
mantillas, veils and the like.  As specified for split headings  
ex 6214 (a)  - 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  
ex 6214 (b)  - other  Manufacture from yarn  
6215  Ties, bow ties and cravats.  As specified for split headings  
ex 6215 (a)  - finished or complete  Complete making-up  
ex 6215 (b)  - unfinished or incomplete  Manufacture from yarn  
6216  Gloves, mittens and mitts.  As specified for split headings  
ex 6216 (a)  - finished or complete  Complete making-up  
ex 6216 (b)  - unfinished or incomplete  Manufacture from yarn  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 395  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
6217  Other made up clothing accessories; 
parts of garments or of clothing 
accessories, other than those of 
Heading 6212.  As specified for split headings  
ex 6217 (a)  - finished or complete  Complete making-up  
ex 6217 (b)  - unfinished or incomplete  Manufacture from yarn  
CHAPTER 63  
Other made up textile articles; sets; worn clothing and worn textile articles; 
rags 
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
6301  Blankets and travelling rugs.  As specified for split headings  
- of felt or non-wovens:  
ex 6301 (a)  - - not impregnated, coated, covered or 
laminated  Manufacture from fibres  
ex 6301 (b)  - - impregnated, coated, covered or lami­
nated  Impregnation, coating, covering or 
laminating of felt or non-wovens, 
unbleached  
- other:  
- - knitted or crocheted  
ex 6301 (c)  - - - unembroidered  Complete making-up  
ex 6301 (d)  - - - embroidered  Complete making-up 
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  
- - not knitted or crocheted:  
ex 6301 (e)  - - - unembroidered  Manufacture from yarn  
ex 6301 (f)  - - - 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  
6302  Bed linen, table linen, toilet linen and 
kitchen linen.  As specified for split headings  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 396  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
- of felt or non-wovens:  
ex 6302 (a)  - - not impregnated, coated, covered or 
laminated  Manufacture from fibres  
ex 6302 (b)  - - impregnated, coated, covered or lami­
nated  Impregnation, coating, covering or 
laminating of felt or non-wovens, 
unbleached  
- other:  
- - knitted or crocheted  
ex 6302 (c)  - - - unembroidered  Complete making-up  
ex 6302 (d)  - - - embroidered  Complete making-up 
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  
- - not knitted or crocheted:  
ex 6302 (e)  - - - unembroidered  Manufacture from yarn  
ex 6302 (f)  - - - 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  
6303  Curtains (including drapes) and interior 
blinds; curtain or bed valances.  As specified for split headings  
- of felt or non-wovens:  
ex 6303 (a)  - - not impregnated, coated, covered or 
laminated  Manufacture from fibres  
ex 6303 (b)  - - impregnated, coated, covered or lami­
nated  Impregnation, coating, covering or 
laminating of felt or non-wovens, 
unbleached  
- other:  
- - knitted or crocheted  
ex 6303 (c)  - - - unembroidered  Complete making-up  
ex 6303 (d)  - - - embroidered  Complete making-up 
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
 02015R2446 — EN — 01.01.2021 — 005.001 — 397  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
- - not knitted or crocheted:  
ex 6303 (e)  - - - unembroidered  Manufacture from yarn  
ex 6303 (f)  - - - 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  
6304  Other furnishing articles, excluding those 
of Heading 9404.  As specified for split headings  
- of felt or non-wovens:  
ex 6304 (a)  - - not impregnated, coated, covered or 
laminated  Manufacture from fibres  
ex 6304 (b)  - - impregnated, coated, covered or lami­
nated  Impregnation, coating, covering or 
laminating of felt or non-wovens, 
unbleached  
- other:  
- - knitted or crocheted  
ex 6304 (c)  - - - unembroidered  Complete making-up  
ex 6304 (d)  - - - embroidered  Complete making-up 
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  
- - not knitted or crocheted:  
ex 6304 (e)  - - - unembroidered  Manufacture from yarn  
ex 6304 (f)  - - - 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  
6305  Sacks and bags, of a kind used for the 
packing of goods.  As specified for split headings  
- of felt or non-wovens:  
ex 6305 (a)  - - not impregnated, coated, covered or 
laminated  Manufacture from fibres  
ex 6305 (b)  - - impregnated, coated, covered or lami­
nated  Impregnation, coating, covering or 
laminating of felt or non-wovens, 
unbleached  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 398  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
- other:  
- - knitted or crocheted  
ex 6305 (c)  - - - unembroidered  Complete making-up  
ex 6305 (d)  - - - embroidered  Complete making-up 
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  
- - not knitted or crocheted:  
ex 6305 (e)  - - - unembroidered  Manufacture from yarn  
ex 6305 (f)  - - - 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  
6306  Tarpaulins, awnings and sunblinds; tents; 
sails for boats, sailboards or landcraft; 
camping goods.  As specified for split headings  
- Tarpaulins, awnings and camping 
goods, of felt or non-wovens:  
ex 6306 (a)  - - not impregnated, coated, covered or 
laminated  Manufacture from fibres  
ex 6306 (b)  - - impregnated, coated, covered or lami­
nated  Impregnation, coating, covering or 
laminating of felt or non-wovens, 
unbleached  
- other tarpaulins, awnings and camping 
goods:  
- - knitted or crocheted  
ex 6306 (c)  - - - unembroidered  Complete making-up  
ex 6306 (d)  - - - embroidered  Complete making-up 
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  
- - not knitted or crocheted:  
ex 6306 (e)  - - - unembroidered  Manufacture from yarn  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 399  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 6306 (f)  - - - 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  
ex 6306 (g)  sunblinds; tents; sails for boats, sailboards 
or landcraft;  CTH  
6307  Other made up articles, including dress 
patterns.  As specified for subheadings  
6307 10  - Floor-cloths, dish-cloths, dusters and 
similar cleaning cloths  Manufacture from yarn  
6307 20  - Life-jackets and life-belts  Manufacture in which the value of 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
6307 90  - 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  
6309  Worn clothing and other worn articles.  Collection and packing for shipment  
6310  Used or new rags, scrap twine, cordage, 
rope and cables and worn out articles of 
twine, cordage, rope or cables, of textile 
materials.  CTH  
SECTION XII  
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, 
WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND 
PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE 
THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR  
CHAPTER 64  
Footwear, gaiters and the like; parts of such articles  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 400  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
6401  Waterproof footwear with outer 
soles and uppers of rubber or of 
plastics, the uppers of which are 
neither fixed to the sole nor 
assembled by stitching, riveting, 
nailing, screwing, plugging or 
similar processes.  CTH with the exclusion of assembly of 
uppers affixed to inner or to other sole 
components of heading 6406  
6402  Other footwear with outer soles and 
uppers of rubber or plastics.  CTH with the exclusion of assembly of 
uppers affixed to inner or to other sole 
components of heading 6406  
6403  Footwear with outer soles of 
rubber, plastics, leather or 
composition leather and uppers of 
leather.  CTH with the exclusion of assembly of 
uppers affixed to inner or to other sole 
components of heading 6406  
6404  Footwear with outer soles of 
rubber, plastics, leather or 
composition leather and uppers of 
textile materials.  CTH with the exclusion of assembly of 
uppers affixed to inner or to other sole 
components of heading 6406  
6405  Other footwear.  CTH with the exclusion of assembly of 
uppers affixed to inner or to other sole 
components of heading 6406  
SECTION XIII  
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR 
SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND 
GLASSWARE  
CHAPTER 69  
Ceramic products  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 6911 to 
ex 6913  Ceramic tableware, kitchenware, other 
household articles and toilet articles; 
statuettes and other ornamental 
ceramic articles and toilet articles, 
decorated  CTH ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 401  
SECTION XIV  
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS 
STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS 
METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN  
CHAPTER 71  
Natural or cultured pearls, precious or semi-precious stones, precious 
metals, metals clad with precious metal, and articles thereof; imitation 
jewellery; coin  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 7117  Ceramic imitation jewellery, decorated  CTH  
SECTION XV  
BASE METALS AND ARTICLES OF BASE METAL  
CHAPTER 72  
Iron and steel  
Definition  
For the purposes of this Chapter, the expressions ‘cold-rolled (cold-reduced)’ and 
‘cold-formed’ mean cold reduction resulting in changes to the c rystalline 
structure of the workpiece. The expressions do not include very  light cold- 
rolling and cold-forming processes (skin pass or pinch pass) wh ich act only on 
the surface of the material and do not result in change to its crystalline structure.  
Chapter Note  
For the purposes of this Chapter, a change of classification re sulting only from 
cutting is not to be considered as origin-conferring.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
7201  Pig iron and spiegeleisen in pigs, blocks 
or other primary forms.  CTH  
7202  Ferro-alloys.  CTH  
7203  Ferrous products obtained by direct 
reduction of iron ore and other spongy 
ferrous products, in lumps, pellets or 
similar forms; iron having a minimum 
purity by weight of 99,94 %, in lumps, 
pellets or similar forms.  CTH ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 402  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
7204  Ferrous waste and scrap; re-melting scrap 
ingots of iron or steel.  As specified for split headings  
ex 7204 (a)  - Ferrous waste and scrap  The origin of the goods of this split 
heading shall be the country where 
they were derived from manufac­
turing or processing operations or 
from consumption  
ex 7204 (b)  - Re-melting scrap ingots of iron or steel  The origin of the goods of this split 
heading shall be the country where 
the waste and scrap used to obtain 
them were derived from manufac­
turing or processing operations or 
from consumption  
7205  Granules and powders, of pig iron, 
spiegeleisen, iron or steel.  As specified for subheadings  
7205 10  - Granules  CTH  
- Powders:  
7205 21  - - Of alloy steel  As specified for split subheadings  
ex 7205 21 (a)  - - - Mixed powders of alloy steel  CTSH or CTSHS provided recasting 
or atomizing of the cast alloy  
ex 7205 21 (b)  - - - Unmixed powders of alloy steel  CTSH  
7205 29  - - Other  As specified for split subheadings  
ex 7205 29 (a)  - - - Other mixed powders  CTSH or CTSHS provided recasting 
or atomizing of the cast alloy  
ex 7205 29 (b)  - - - Other unmixed powders  CTSH  
7206  Iron and non-alloy steel in ingots or other 
primary forms (excluding iron of heading 
7203).  CTH  
7207  Semi-finished products of iron or non- 
alloy steel.  CTH, except from heading 7206  
7208  Flat-rolled products of iron or non-alloy 
steel, of a width of 600 mm or more, hot- 
rolled, not clad, plated or coated.  CTH  
7209  Flat-rolled products of iron or non-alloy 
steel, of a width of 600 mm or more, 
cold-rolled (cold-reduced), not clad, 
plated or coated.  CTH ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 403  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
7210  Flat-rolled products of iron or non-alloy 
steel, of a width of 600 mm or more, 
clad, plated or coated.  As specified for split headings  
ex 7210 (a)  - Clad  CTHS  
ex 7210 (b)  - Plated or coated with tin, and printed or 
lacquered  CTH  
ex 7210 (c)  - Plated or coated with zinc, and 
corrugated  CTH  
ex 7210 (d)  - Other  CTH  
7211  Flat-rolled products of iron or non-alloy 
steel, of a width of less than 600 mm, not 
clad, plated or coated.  As specified for split headings  
ex 7211 (a)  - Hot-rolled  CTH, except from heading 7208  
ex 7211 (b)  - Cold-rolled (cold-reduced)  CTHS, except from heading 7209  
7212  Flat-rolled products of iron or non-alloy 
steel, of a width of less than 600 mm, 
clad, plated or coated.  As specified for split headings  
ex 7212 (a)  - Clad  CTHS, except from heading 7210  
ex 7212 (b)  - Other  CTH, except from heading 7210  
7213  Bars and rods, hot-rolled, in irregularly 
wound coils, of iron or non-alloy steel.  CTH, except from heading 7214  
7214  Other bars and rods of iron or non-alloy 
steel, not further worked than forged, hot- 
rolled, hot-drawn or hot-extruded, but 
including those twisted after rolling.  CTH, except from heading 7213  
7215  Other bars and rods of iron or non-alloy 
steel.  CTH  
7216  Angles, shapes and sections of iron or 
non-alloy steel.  As specified for split headings  
ex 7216 (a)  - Not further worked than hot-rolled  CTH, except from heading 7208, 
7209, 7210, 7211 or 7212, and 
except from heading 7213, 7214 or 
7215 when this change results from 
cutting or bending.  
ex 7216 (b)  - Not further worked than cold-rolled  CTH, except from heading 7209 or 
split heading ex 7211 (b), and except 
from heading 7215 when this 
change results from cutting or 
bending.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 404  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 7216 (c)  - Clad  CTHS  
ex 7216 (d)  - Other  CTH, except from headings 7208 to 
7215  
7217  Wire of iron or non-alloy steel.  CTH, except from headings 7213 to 
7215; or change from headings 7213 
to 7215, provided the material has 
been cold-formed.  
7218  Stainless steel in ingots or other primary 
forms; semi-finished products of stainless 
steel.  CTH  
7219  Flat-rolled products of stainless steel, of a 
width of 600 mm or more.  As specified for split headings  
ex 7219 (a)  - Not further worked than hot-rolled  CTH  
ex 7219 (b)  - Not further worked than cold-rolled  CTHS  
ex 7219 (c)  - Clad  CTHS  
ex 7219 (d)  - Other  CTHS  
7220  Flat-rolled products of stainless steel, of a 
width of less than 600 mm.  As specified for split headings  
ex 7220 (a)  - Not further worked than hot-rolled  CTH, except from 7219  
ex 7220 (b)  - Not further worked than cold rolled  CTHS  
ex 7220 (c)  - Clad  CTHS  
ex 7220 (d)  - Other  CTHS  
7221  Bars and rods, hot-rolled, in irregularly 
wound coils, of stainless steel.  CTH, except from heading 7222  
7222  Other bars and rods of stainless steel; 
angles, shapes and sections of stainless 
steel.  As specified for split headings  
ex 7222 (a)  - Bars and rods, not further worked than 
hot-rolled  CTH, except from heading 7221  
ex 7222 (b)  - Angles, shapes and sections, not further 
worked than hot-rolled  CTH, except from heading 7219 or 
7220 and except from heading 7221 
or split heading ex 7222 (a) when 
this change results from cutting or 
bending.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 405  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 7222 (c)  - Bars and rods, angles, shapes and 
sections, not further worked than cold- 
rolled  CTH, except from split heading 
ex 7219 (b) or ex 7220 (b); or 
CTHS from split heading ex 7222 
(a) 
ex 7222 (d)  - Bars and rods, angles, shapes and 
sections, clad  CTHS  
ex 7222 (e)  - Other bars and rods  CTH, except from heading 7221  
ex 7222 (f)  - Other angles, shape and sections  CTHS  
7223  Wire of stainless steel.  CTH, except from 7221 to 7222; or 
change from headings 7221 to 7222, 
provided the material has been cold- 
formed.  
7224  Other alloy steel in ingots or other 
primary forms; semi-finished products of 
other alloy steel.  CTH  
7225  Flat-rolled products of other alloy steel, 
of a width of 600 mm or more.  As specified for split headings  
ex 7225 (a)  - Not further worked than hot-rolled  CTH  
ex 7225 (b)  - Not further worked than cold-rolled  CTHS  
ex 7225 (c)  - Clad  CTHS  
ex 7225 (d)  - Other  CTH  
7226  Flat-rolled products of other alloy steel, 
of a width of less than 600 mm.  As specified for split headings  
ex 7226 (a)  - Not further worked than hot-rolled  CTH, except from heading 7225  
ex 7226 (b)  - Not further worked than cold-rolled  CTHS, except from cold-rolled 
products of heading 7225  
ex 7226 (c)  - Clad  CTHS  
ex 7226 (d)  - Other  CTHS, except from the same 
subheading  
7227  Bars and rods, hot-rolled, in irregularly 
wound coils, of other alloy steel.  CTH, except from heading 7228  
7228  Other bars and rods of other alloy steel; 
angles, shapes and sections, of other alloy 
steel; hollow drill bars and rods, of alloy 
or non-alloy steel.  As specified for split headings  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 406  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 7228 (a)  - Bars and rods, not further worked than 
hot-rolled  CTH, except from heading 7227  
ex 7228 (b)  - Angles, shapes and sections, not further 
worked than hot-rolled  CTH, except from heading 7225 or 
7226, and except from heading 7227 
or split heading ex 7228 (a) when 
this change results from cutting or 
bending.  
ex 7228 (c)  - Bars and rods, angles, shapes and 
sections not further worked than cold- 
rolled  CTH, except from split heading 
ex 7225 (b) or ex 7226 (b) or 
CTHS from split heading ex 7228 
(a) 
ex 7228 (d)  - Bars and rods, angles, shapes and 
sections, clad  CTHS  
ex 7228 (e)  - Other bars and rods  CTHS  
ex 7228 (f)  - Other angles, shapes and sections  CTHS  
7229  Wire of other alloy steel.  CTH, except from headings 7227 to 
7228; or change from headings 7227 
to 7228, provided the material has 
been cold-formed.  
CHAPTER 73  
Articles of iron or steel  
Chapter Note  
For heading 7318, mere attachment of constituting parts without  grinding to 
shape, heat treatment and surface treatment operation is not to  be considered 
as origin-conferring.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
7301  Sheet piling of iron or steel, whether or 
not drilled, punched or made from 
assembled elements; welded angles, 
shapes and sections, of iron or steel  CTH  
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 plates (base plates), rail clips, 
bedplates, ties and other material 
specialized for jointing or fixing rails.  CTH ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 407  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
7303  Tubes, pipes, and hollow profiles, of cast 
iron CTH  
7304  Tubes, pipes and hollow profiles, 
seamless, of iron (other than cast iron) 
or steel.  As specified for subheadings  
- Line pipe of a kind used for oil or gas 
pipelines:  
7304 11  - - Of stainless steel  CTH  
7304 19  - - Other  CTH  
- Casing, tubing and drill pipe, of a kind 
used in drilling for oil or gas  
7304 22  - - Drill pipe of stainless steel  CTH  
7304 23  - - Other drill pipe  CTH  
7304 24  - - Other, of stainless steel  CTH  
7304 29  - - Other  CTH  
- Other, of circular cross-section, of iron 
or non-alloy steel:  
7304 31  - - Cold-drawn or cold-rolled (cold- 
reduced)  CTH; or change from hollow 
profiles of subheading 7304 39  
7304 39  - - Other  CTH  
- Other, of circular cross-section, of 
stainless steel:  
7304 41  - - Cold-drawn or cold-rolled (cold- 
reduced)  CTH, or change from hollow profiles 
of subheading 7304 49  
7304 49  - - Other  CTH  
- Other, of circular cross-section, of other 
alloy steel:  
7304 51  - - Cold-drawn or cold-rolled (cold- 
reduced)  CTH, or change from hollow profiles 
of subheading 7304 59  
7304 59  - - Other  CTH  
7304 90  - Other  CTH  
7305  Other tubes and pipes (for example, 
welded, riveted or similarly closed), 
having circular cross-sections, the 
external diameter of which exceeds 
406.4 mm, of iron or steel.  CTH ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 408  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
7306  Other tubes, pipes and hollow profiles 
(for example, open seam or welded, 
riveted or similarly closed), of iron or 
steel.  CTH  
7307  Tube or pipe fittings (for example, coup­
lings, elbows, sleeves), of iron or steel.  CTH  
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 frame-works, 
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.  As specified for split headings  
ex 7308 (a)  - Structures  CTHS  
ex 7308 (b)  - Parts of structures  CTH  
ex 7308 (c)  - Other  CTH, except from headings 7208 to 
7216, 7301, 7304 to 7306  
7309  Reservoirs, tanks, vats and similar 
containers for any material (other than 
compressed or liquefied gas), of iron or 
steel, of a capacity exceeding 300 l, 
whether or not lined or heat-insulated, 
but not fitted with mechanical or 
thermal equipment.  CTH  
7310  Tanks, casks, drums, cans, boxes and 
similar containers, for any material 
(other than compressed or liquefied gas), 
of iron or steel, of a capacity not 
exceeding 300 l, whether or not lined or 
heat-insulated, but not fitted with mech­
anical or thermal equipment.  CTH  
7311  Containers for compressed or liquefied 
gas, of iron or steel.  CTH  
7312  Stranded wire, ropes, cables, plaited 
bands, slings and the like, of iron or 
steel, not electrically insulated.  CTH  
7313  Barbed wire of iron or steel; twisted hoop 
or single flat wire, barbed or not, and 
loosely twisted double wire, of a kind 
used for fencing, of iron or steel.  CTH  
7314  Cloth (including endless bands), grill, 
netting and fencing, of iron or steel 
wire; expanded metal of iron or steel.  CTH ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 409  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
7315  Chain and parts thereof, of iron or steel.  CTH  
7316  Anchors, grapnels and parts thereof, of 
iron or steel.  CTH  
7317  Nails, tacks, drawing pins, corrugated 
nails, staples (other than those of 
heading 8305) and similar articles, of 
iron or steel, whether or not with heads 
of other material, but excluding such 
articles with heads of copper.  CTH  
7318  Screws, bolts, nuts, coach screws, screw 
hooks, rivets, cotters, cotter-pins, washers 
(including spring washers) and similar 
articles, of iron or steel.  CTH  
7319  Sewing needles, knitting needles, 
bodkins, crochet hooks, embroidery 
stilettos and similar articles, for use in 
the hand, of iron or steel; safety pins 
and other pins of iron or steel, not 
elsewhere specified or included.  CTH  
7320  Springs and leaves for springs, of iron or 
steel.  CTH  
7321  Stoves, ranges, grates, cookers (including 
those with subsidiary boilers for central 
heating), barbecues, braziers, gas-rings, 
plate warmers and similar non-electric 
domestic appliances and parts thereof, of 
iron or steel.  CTH  
7322  Radiators for central heating, not elec­
trically heated, and parts thereof, of iron 
or steel; air heaters and hot air distributors 
(including distributors which can also 
distribute fresh or conditioned air), not 
electrically heated, incorporating a 
motor-driven fan or blower, and parts 
thereof, of iron or steel.  CTH  
7323  Table, kitchen or other household articles 
and parts thereof, of iron or steel; iron or 
steel wool; pot scourers and scouring or 
polishing pads, gloves and the like, of 
iron or steel.  CTH ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 410  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
7324  Sanitary ware and parts thereof, of iron or 
steel.  CTH  
7325  Other cast articles of iron or steel.  CTH  
7326  Other articles of iron or steel  CTH  
CHAPTER 82  
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of 
base metal  
Primary Rule: Goods or parts produced from blanks  
(a) The country of origin of a good or part produced from a bla nk which by 
application of the Harmonized System General Interpretative Rul e 2(a) is 
classified in the same heading, subheading or subdivision as th e complete 
or finished good or part, shall be the country in which every w orking edge, 
working surface and working part was configured to final shape and 
dimension, provided, in its imported condition, the blank from which it 
was produced:  
(i) was not capable of functioning, and  
(ii) was not advanced beyond the initial stamping process or an y processing 
required to remove the material from the forging platter or cas ting 
mould;  
(b) If the criteria in paragraph (a) are not satisfied, the cou ntry of origin is the 
country of origin of the blank of this Chapter.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
8201  Hand tools, the following: spades, shovels, mattocks, 
picks, hoes, forks and rakes; axes, bill hooks and 
similar hewing tools; secateurs and pruners of any 
kind; scythes, sickles, hay knives, hedge shears, 
timber wedges and other tools of a kind used in agri­
culture, horticulture or forestry.  CTH  
8202  Hand saws; blades for saws of all kinds (including 
slitting, slotting or toothless saw blades).  As specified for 
subheadings  
8202 10  - Hand saws  CTH  
8202 20  - Band saw blades  CTSH  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 411  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
- Circular saw blades (including slitting or slotting saw 
blades):  
8202 31  - - With working part of steel  CTSH  
8202 39  - - Other, including parts  As specified for split 
subheadings  
ex 8202 39 (a)  - - Saw teeth and tooth segments for circular saws  CTH  
ex 8202 39 (b)  - - Other  CTSHS  
8202 40  - Chain saw blades  As specified for split 
subheadings  
ex 8202 40 (a)  - - Saw teeth and tooth segments for chain saws  CTH  
ex 8202 40 (b)  - - Other  CTSHS  
- Other saw blades:  
8202 91  - - Straight saw blades, for working metal  CTSH  
8202 99  - - Other  CTSH  
8203  Files, rasps, pliers (including cutting pliers), pincers, 
tweezers, metal cutting shears, pipe-cutters, bolt 
croppers, perforating punches and similar hand tools.  CTSH  
8204  Hand-operated spanners and wrenches (including torque 
meter wrenches but not including tap wrenches); inter­
changeable spanner sockets, with or without handles.  CTSH  
8205  Hand tools (including glaziers’ diamonds), not 
elsewhere specified or included; blow lamps; vices, 
clamps and the like, other than accessories for and 
parts of, machine tools; anvils; portable forges; hand 
or pedal-operated grinding wheels with frameworks.  CTH  
8206  Tools of two or more of the headings 8202 to 8205, put 
up in sets for retail sale.  CTH ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 412  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
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 screw 
driving), including dies for drawing or extruding 
metal, and rock drilling or earth boring tools.  As specified for 
subheadings  
- Rock drilling or earth boring tools:  
8207 13  - - With working part of cermets  CTSH  
8207 19  - - Other, including parts  As specified for split 
subheadings  
ex 8207 19 (a)  - - Parts  CTH  
ex 8207 19 (b)  - - Other  CTSHS  
8207 20  - Dies for drawing or extruding metal  CTSH  
8207 30  - Tools for pressing, stamping or punching  CTSH  
8207 40  - Tools for tapping or threading  CTSH  
8207 50  - Tools for drilling, other than for rock drilling  CTSH  
8207 60  - Tools for boring or broaching  CTSH  
8207 70  - Tools for milling  CTSH  
8207 80  - Tools for turning  CTSH  
8207 90  - Other interchangeable tools  CTSH  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 413  
SECTION XVI  
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL 
EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND 
REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS 
AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH 
ARTICLES  
CHAPTER 84  
Nuclear reactors, boilers, machinery and mechanical appliances; parts 
thereof  
Primary Rule: Parts and accessories produced from blanks:  
1. The country of origin of goods that are produced from blanks  which by 
application of the HS General Interpretative Rule 2(a), are cla ssified in the 
same heading, subheading or subdivision as the complete or fini shed goods, 
shall be the country in which the blank was finished provided f inishing 
included configuring to final shape by the removal of material (other than 
merely by honing or polishing or both), or by forming processes  such as 
bending, hammering, pressing or stamping.  
2. Paragraph 1 above applies to goods classifiable in provision s for parts or 
parts and accessories, including goods specifically named under  such provi­
sions.  
▼M3 
Definition of ‘Assembly of semi-conductor products’  
The primary rule ‘Assembly of semi-conductor products’, used in  the table 
below, means a change from chips, dice or other semi-conductor products to 
chips, dice or other semi-conductor products that are packaged or mounted onto a 
common medium for connection or connected and then mounted. The  assembly 
of semi-conductor products shall not be considered a minimal op eration.  
▼B 
Chapter Notes  
Note 1: Collection of parts:  
Where a change in classification results from the application o f HS General 
Interpretative Rule 2(a) with respect to collections of parts t hat are presented 
as unassembled articles of another heading or subheading the in dividual parts 
shall retain their origin prior to such collection  
Note 2: Assembly of the collection of parts:  
Goods assembled from a collection of parts classified as the as sembled good by 
application of General Interpretative Rule 2 shall have origin in the country of 
assembly, provided the assembly would have satisfied the primar y rule for the 
good had each of the parts been presented separately and not as  a collection  
Note 3: Disassembly of goods:  
A change of classification which results from the disassembly o f goods shall not 
be considered as the change required by the rule set forth in t he table of ‘list 
rules’. The country of origin of the parts recovered from the g oods shall be the 
country where the parts are recovered, unless the importer, exp orter or any 
person with a justifiable cause to determine the origin of part s demonstrates 
another country of origin on the basis of verifiable evidence.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 414  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 8443  Photocopying apparatus incorporating an 
optical system or of the contact type  CTH  
ex 8473  Memory Modules  CTH or Assembly of semi-conductor 
products  
ex 8482  Ball, roller or needle roller bearings, 
assembled  Assembly preceded by heat 
treatment, grinding and polishing of 
the inner and outer rings  
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  
Primary Rule: Parts and accessories produced from blanks:  
(1) The country of origin of goods that are produced from blank s which by 
application of the HS General Interpretative Rule 2(a) are clas sified in the 
same heading, subheading or subdivision as the complete or fini shed goods, 
shall be the country in which the blank was finished provided f inishing 
included configuring to final shape by the removal of material (other than 
merely by honing or polishing or both), or by forming processes  such as 
bending, hammering, pressing or stamping.  
(2) Paragraph 1 above applies to goods classifiable in provisio ns for parts or 
parts and accessories, including goods specifically named under  such provi­
sions.  
▼M3 
Definition of ‘Assembly of semi-conductor products’  
The primary rule ‘Assembly of semi-conductor products’, used in  the table 
below, means a change from chips, dice or other semi-conductor products to 
chips, dice or other semi-conductor products that are packaged or mounted onto a 
common medium for connection or connected and then mounted. The  assembly 
of semi-conductor products shall not be considered a minimal op eration.  
▼B 
Chapter Notes  
Note 1: Collection of parts:  
Where a change in classification results from the application o f HS General 
Interpretative Rule 2(a) with respect to collections of parts t hat are presented 
as unassembled articles of another heading or subheading the in dividual parts 
shall retain their origin prior to such collection.  
Note 2: Assembly of the collection of parts:  
Goods assembled from a collection of parts classified as the as sembled good by 
application of General Interpretative Rule 2 shall have origin in the country of 
assembly, provided the assembly would have satisfied the primar y rule for the 
good had each of the parts been presented separately and not as  a collection.  
Note 3: Disassembly of goods:  
A change of classification which results from the disassembly o f goods shall not 
be considered as the change required by the rule set forth in t he table of ‘list 
rules’. The country of origin of the parts recovered from the g oods shall be the  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 415  
country where the parts are recovered, unless the importer, exp orter or any 
person with a justifiable cause to determine the origin of part s demonstrates 
another country of origin on the basis of verifiable evidence s uch as origin 
marks on the part itself or documents.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 8501  Crystalline silicon photovoltaic modules 
or panels  CTH, except from heading 8541  
▼M3 
ex 8523 59  Chipcard integrated circuit with integrated 
coil CTH or Assembly of semi-conductor 
products  
ex 8525 80  Semiconductor imaging component  CTH or Assembly of semi-conductor 
products  
▼B 
8527  Reception apparatus for radio-broad­
casting, whether or not combined, in the 
same housing, with sound recording or 
reproducing apparatus or a clock.  CTH, except from heading 8529  
8528  Monitors and projectors, not incorporating 
television reception apparatus; reception 
apparatus for television, whether or not 
incorporating radio-broadcast receivers or 
sound or video recording or reproducing 
apparatus.  CTH, except from heading 8529  
8535  Electrical apparatus for switching or 
protecting electrical circuits, or for 
making connections to or in electrical 
circuits (for example, switches, fuses, 
lightning arresters, voltage limiters, surge 
suppressors, plugs and other connectors, 
junction boxes), for a voltage exceeding 
1 000 volts.  CTH, except from heading 8538; or 
Assembly of semi-conductor 
products  
ex 8536  ►M3 Semiconductor electrical apparatus 
for switching or protecting electrical 
circuits, or for making connections to or 
in electrical circuits (for example, 
switches, relays, fuses, surge suppressors, 
plugs, sockets, lamp-holders and other 
connectors, junction boxes), for a 
voltage not exceeding 1 000 volts. ◄  CTH, except from heading 8538; or 
Assembly of semi-conductor 
products  
▼M3 
__________  
▼B 
8541  Diodes, transistors and similar semicon­
ductor devices; photosensitive semicon­
ductor devices, including photovoltaic 
cells whether or not assembled in 
modules or made up into panels; light 
emitting diodes; mounted piezo-electric 
crystals.  As specified for split headings  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 416  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 8541 (a)  Crystalline silicon photovoltaic cells, 
modules or panels  CTH  
ex 8541 (b)  other  CTH or Assembly of semi-conductor 
products  
8542  Electronic integrated circuits  CTH or Assembly of semi-conductor 
products  
▼M3 
ex 8548 90  Smartconnect modules including a 
communication controller and a secure 
smart card controller  CTH or Assembly of semi-conductor 
products  
▼B 
SECTION XVIII  
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, 
CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS 
AND APPARATUS; CLOCKS AND WATCHES; MUSICAL 
INSTRUMENTS; PARTS AND ACCESSORIES THEREOF  
CHAPTER 90  
Optical, photographic, cinematographic, measuring, checking, precision, 
medical or surgical instruments and apparatus; parts and accessories thereof  
▼M3 
Definition of ‘Assembly of semi-conductor products’  
The primary rule ‘Assembly of semi-conductor products’, used in  the table 
below, means a change from chips, dice or other semi-conductor products to 
chips, dice or other semi-conductor products that are packaged or mounted onto a 
common medium for connection or connected and then mounted. The  assembly 
of semi-conductor products shall not be considered a minimal op eration.  
▼B 
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
▼M3 
HS 2017 
Code  Description of goods  Primary rules  
ex 9029  Magnetic field sensing semiconductor 
component based on magneto-sensitive 
resistive elements, whether or not with 
additional component for signal 
conditioning  CTH, except from 
heading 9033; or 
Assembly of semi- 
conductor products  
▼B 
CHAPTER 91  
Clocks and watches and parts thereof  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 417  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 9113  Watch straps, watch bands and watch 
bracelets, and parts thereof, of textiles.  CTH  
SECTION XX  
MISCELLANEOUS MANUFACTURED ARTICLES  
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  
Chapter Note  
For the purposes of those rules of origin which refer to a chan ge of classification 
(i.e. change of heading or change of subheading), changes which  result from 
change of use are not to be considered as origin conferring.  
Chapter residual rule:  
Where the country of origin cannot be determined by application  of the primary 
rules, the country of origin of the goods shall be the country in which the major 
portion of the materials originated, as determined on the basis  of the value of the 
materials.  
►M3 HS 2017 
Code ◄  Description of goods  Primary rules  
ex 9401 and 
ex 9403  Ceramic seats (other than those of 
heading 9402), whether or not convertible 
into beds, and other furniture, and parts 
thereof, decorated.  CTH  
ex 9405  Ceramic lamps and ceramic lighting 
fittings, including searchlights and spot­
lights 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  CTH ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 418  
ANNEX 22-02  
Application for an information certificate INF 4 and Information certificate 
INF 4  
Application for an information certificate INF 4  
— Supplier (name, full address, country)  
— Consignee (name, full address, country)  
— Invoice Numbers  
— Item Number, Mark and Numbers, Number and kind of packages, 
Description of goods  
— Gross mass (kg) or other measure (l, m  3 , etc.…)  
— Declaration by the supplier  
Information certificate INF 4  
— Supplier (name, full address, country)  
— Consignee (name, full address, country)  
— Invoice Numbers  
— Item Number, Mark and Numbers, Number and kind of packages, 
Description of goods  
— Gross mass (kg) or other measure (l, m  3 , etc.…)  
— Customs endorsement  
— Declaration by the supplier  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 419  
ANNEX 22-03  
Introductory notes and list of working or processing operations which confer 
originating status  
PART I  
INTRODUCTORY NOTES  
Note 1 – General introduction  
1.1. This Annex sets out rules for all products, but the fact t hat a product is 
included in it does not mean that it is necessarily covered by the generalised 
system of preferences (GSP). The list of products covered by th e GSP, the 
scope of GSP preferences and the exclusions applicable to certa in benefici­
ary countries are laid down in Regulation (EU) No 978/2012 (for  the period 
from 1 January 2014 to 31 December 2023).  
1.2. This Annex lays down the conditions pursuant to Article 45  under which 
products shall be considered to originate in the beneficiary co untry 
concerned. There are four different types of rule, which vary a ccording to 
the product:  
(a) through working or processing a maximum content of non-orig inating 
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 us ed; 
(c) a specific working and processing operation is carried out;  
(d) working or processing is carried out on certain wholly obta ined 
materials.  
Note 2 – The structure of the list  
2.1. Columns 1 and 2 describe the product obtained. Column 1 gi ves the chapter 
number, 4-digit heading or 6-digit sub-heading number used in t he 
Harmonized System, as appropriate. Column 2 gives the descripti on 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 (‘quali fying oper­
ations’) are set out in column 3. These qualifying operations c oncern only 
non-originating materials. Where, in some cases, the entry in c olumn 1 is 
preceded by ‘ex’, this signifies that the rule in column 3 appl ies only to the 
part of that heading as described in column 2.  
2.2. Where several Harmonized System headings or sub-headings a re grouped 
together in column 1 or a chapter number is given and the descr iption of 
products in column 2 is therefore given in general terms, the a djacent rule in 
column 3 applies to all products which, under the Harmonized Sy stem, are 
classified in headings of the chapter or in any of the headings  or sub- 
headings grouped together in column 1.  
2.3. Where there are different rules in the list applying to di fferent 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, separ ated by ‘ or’, it is 
at the choice of the exporter which one to use.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 420  
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. Ho wever, for 
some products originating in beneficiary countries of the speci al 
arrangement for least developed countries, as listed in Annex I V to Regu­
lation (EU) No 978/2012 (‘LDC beneficiary countries’), a less s tringent rule 
shall apply. In these cases, column 3 is split into two subcolu mns, (a) and 
(b), with subcolumn (a) showing the rule applicable to LDC bene ficiary 
countries and subcolumn (b) showing the rule applicable to all other ben­
eficiary countries as well as to exports from the European Unio n to a 
beneficiary country for the purposes of bilateral cumulation.  
Note 3 – Examples of how to apply the rules  
3.1. Article 45(2), concerning products having acquired origina ting status which 
are used in the manufacture of other products, shall apply, reg ardless 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 47, 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 pref erential tariff 
treatment, even if the conditions set out in the list below are  met.  
Subject to the provision referred to in the first subparagraph,  the rules in the 
list represent the minimum amount of working or processing requ ired, and 
the carrying-out of more working or processing also confers ori ginating 
status; conversely, the carrying-out of less working or process ing cannot 
confer originating status. Thus, if a rule provides that non-or iginating 
material, at a certain level of manufacture, may be used, the u se 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 expre ssion ‘Manu­
facture from materials of any heading’, then materials of any h eading(s) 
(even materials of the same description and heading as the prod uct) may 
be used, subject, however, to any specific limitations which ma y also be 
contained in the rule.  
However, the expression ‘Manufacture from materials of any head ing, 
including other materials of heading …’ or ‘Manufacture from ma terials 
of any heading, including other materials of the same heading a s the 
product’ means that materials of any heading(s) may be used, ex cept 
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 ma nufactured from 
more than one material, this means that one or more materials m ay 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 o f other materials 
which, because of their inherent nature, cannot satisfy this co ndition.  
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 benefic iary country 
shall be treated as originating in the territory of that countr y, even if grown 
from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, o r other live parts 
of plants imported from another country.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 421  
4.2. In cases where the content of non originating sugar in a g iven 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 ma nufacture 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, b ut not 
spun.  
5.2. The term ‘natural fibres’ includes horsehair of heading 05 03, silk of 
headings 5002 and 5003, as well as wool-fibres and fine or coar se animal 
hair of headings 5101 to 5105, cotton fibres of headings 5201 t o 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 p aper fibres or 
yarns.  
5.4. The term ‘man-made staple fibres’ is used in the list to r efer to synthetic or 
artificial filament tow, staple fibres or waste, of headings 55 01 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 basi c textile 
materials used in the manufacture of this product and which, ta ken 
together, represent 10 % or less of the total weight of all the  basic textile 
materials used. (See also Notes 6.3 and 6.4)  
6.2. However, the tolerance mentioned in Note 6.1 may be applie d only to 
mixed products which have been made from two or more basic text ile 
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;  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 422  
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 p olyether, 
whether or not gimped;  
yarn made of polyurethane segmented with flexible segments of p olyester, 
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 o r not coated 
with aluminium powder, of a width not exceeding 5 mm, sandwiche d by 
means of a transparent or coloured adhesive between two layers of plastic 
film;  
other products of heading 5605;  
glass fibres;  
metal fibres.  
Example:  
A yarn, of heading 5205, made from cotton fibres of heading 520 3 and 
synthetic staple fibres of heading 5506, is a mixed yarn. There fore, non- 
originating synthetic staple fibres which do not satisfy the or igin 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 he ading 
5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. 
Therefore, synthetic yarn which does not satisfy the origin rul es, 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 1 0 % of the 
weight of the fabric.  
Example:  
Tufted textile fabric, of heading 5802, made from cotton yarn o f 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 classifi ed in two 
separate headings, or if the cotton yarns used are themselves m ixtures.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 423  
Example:  
If the tufted textile fabric concerned had been made from cotto n yarn of 
heading 5205 and synthetic fabric of heading 5407, then, obviou sly, the 
yarns used are two separate basic textile materials and the tuf ted textile 
fabric is, accordingly, a mixed product.  
6.3. In the case of products incorporating ‘yarn made of polyur ethane segmented 
with flexible segments of polyether, whether or not gimped’, th e 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 coat ed 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, textil e materials which do 
not satisfy the rule set out in the list in column 3 for the ma de-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 cl assified within 
Chapters 50 to 63, may be used freely in the manufacture of tex tile 
products, whether or not they contain textiles.  
Example:  
If a rule in the list provides that, for a particular textile i tem (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 Chap ters 50 to 63. 
For the same reason, it does not prevent the use of slide-faste ners, even 
though slide-fasteners normally contain textiles.  
7.3. Where a percentage-rule applies, the value of materials wh ich 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 ‘specif ic 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: pro cessing with 
concentrated sulphuric acid, oleum or sulphuric anhydride; neut ralisation 
with alkaline agents; decolourisation and purification with nat urally- 
active earth, activated earth, activated charcoal or bauxite;  
(g) polymerisation;  
(h) alkylation;  
(i) isomerisation.  ▼B 
( 1 ) See Additional note 5(b) to Chapter 27 of the Combined Nomenc lature.
 02015R2446 — EN — 01.01.2021 — 005.001 — 424  
8.2. For the purposes of headings 2710, 2711 and 2712, the ‘spe cific 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: pro cessing with 
concentrated sulphuric acid, oleum or sulphuric anhydride; neut rali­
sation with alkaline agents; decolourisation and purification w ith 
naturally-active earth, activated earth, activated charcoal or bauxite;  
(g) polymerisation;  
(h) alkylation;  
(i) isomerisation;  
(j) in respect of heavy oils of heading ex 2710 only, desulphur isation with 
hydrogen, resulting in a reduction of at least 85 % of the sulp hur- 
content of the products processed (ASTM D 1266-59 T method);  
(k) in respect of products of heading 2710 only, deparaffining by a process 
other than filtering;  
(l) in respect of heavy oils of heading ex 2710 only, treatment  with 
hydrogen, at a pressure of more than 20 bar and a temperature o f 
more than 250 °C, with the use of a catalyst, other than to eff ect 
desulphurisation, when the hydrogen constitutes an active eleme nt in 
a chemical reaction. The further treatment, with hydrogen, of l ubri­
cating oils of heading ex 2710 (e.g. hydrofinishing or decolour isation), 
in order, more especially, to improve colour or stability shall  not, 
however, be deemed to be a specific process;  
(m) in respect of fuel oils of heading ex 2710 only, atmospheri c distillation, 
on condition that less than 30 % of these products distils, by volume, 
including losses, at 300 °C, by the ASTM D 86 method;  
(n) 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.  
(o) in respect of crude products (other than petroleum jelly, o zokerite, 
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 oper ations, such as 
cleaning, decanting, desalting, water-separation, filtering, co louring, 
marking, obtaining a sulphur-content as a result of mixing prod ucts with 
different sulphur-contents, or any combination of these operati ons or like 
operations, do not confer origin.  ▼B 
( 1 ) See Additional Note 5(b) to Chapter 27 of the Combined Nomenc lature.
 02015R2446 — EN — 01.01.2021 — 005.001 — 425  
PART II  
LIST OF PRODUCTS AND WORKING OR PROCESSING OPERATIONS WHICH CONFER 
ORIGINATING STATUS  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating 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 invert­
ebrates 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 crusta­
ceans, 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 crustaceans and molluscs, 
dried, salted or in brine; flours, 
meals and pellets of aquatic 
invertebrates other than crusta­
ceans, fit for human 
consumption  Manufacture in which all the materials of Chapter 3 used are 
wholly obtained  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 426  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 427  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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 
elaidinised, 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  
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 confec­
tionery; 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 428  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
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  ▼B
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Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
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 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 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 use d 
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 430  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
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 (sintered) 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 consti­
tuents, being oils similar to 
mineral oils obtained by distil­
lation 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 
minerals, other than crude; 
preparations not elsewhere 
specified or included, 
containing by weight 70 % or 
more of petroleum oils or of 
oils obtained from bituminous 
minerals, these oils being the 
basic constituents of the prep­
arations; 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  ▼B
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Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(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 
minerals  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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 432  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(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 
halogenated, 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  
- - 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  (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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 433  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(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  
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 alcoholates of 
this heading 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, 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  
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  (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  ▼B
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Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(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  
2915  Saturated acyclic monocar­
boxylic acids and their 
anhydrides, halides, peroxides 
and peroxyacids; their halo­
genated, sulphonated, 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 
halogenated, sulphonated, 
nitrated or nitrosated deriva­
tives  (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  
- Cyclic acetals and internal 
hemiacetals and their halo­
genated, sulphonated, 
nitrated or nitrosated deriva­
tives  (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  (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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 435  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(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  
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  
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  (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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 436  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(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  
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  
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  
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  (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  ▼B
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Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
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 cinemato­
graphic 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 438  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 439  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 440  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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 
polycarbonate 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 prod­
uct (  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 product (  5 ) 
or 
Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex- 
works price of the product  
- Polyester  (a) LDCs 
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 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 sheets or film  (a) LDCs 
Manufacture from a thermo­
plastic partial salt which is a 
copolymer of ethylene and 
metacrylic acid partly 
neutralised with metal ions, 
mainly zinc and sodium  (b) Other beneficiary countries 
Manufacture from a thermo­
plastic partial salt which is a 
copolymer of ethylene and 
metacrylic acid partly 
neutralised with metal ions, 
mainly zinc and sodium  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 441  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(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  
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-trans­
parent 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  
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,  Manufacture from materials of any heading  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 442  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
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; 
manufactures 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 443  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 444  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
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  
ex Chapter 50  Silk; except for:  Manufacture from materials of any heading, except that of the 
product  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 445  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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, merce­
rising, heat setting, raising, 
calendaring, shrink resistance 
processing, permanent 
finishing, decatising, impreg­
nating, 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 accom­
panied 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, merce­
rising, 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 ) 
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 (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 ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 446  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, merce­
rising, heat setting, raising, 
calendaring, shrink resistance 
processing, permanent 
finishing, decatising, impreg­
nating, mending and burling) 
where the value of the 
unprinted fabric used does 
not exceed 47,5 % of the ex- 
works price of the product  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, merce­
rising, 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 ) 
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 ) 
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, merce­
rising, heat setting, raising, 
calendaring, shrink resistance 
processing, permanent 
finishing, decatising, impreg­
nating, 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, merce­
rising, heat setting, raising, 
calendering, shrink resistance 
processing, permanent finishing,  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 447  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
decatising, impregnating, men- 
ding 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 ) 
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, merce­
rising, heat setting, raising, 
calendaring, shrink resistance 
processing, permanent 
finishing, decatising, impreg­
nating, 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, merce­
rising, 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 ) ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 448  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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 ) 
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, merce­
rising, heat setting, raising, 
calendaring, shrink resistance 
processing, permanent 
finishing, decatising, impreg­
nating, 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 accom­
panied 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, merce­
rising, 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 ) 
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 ) 
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, merce­
rising, heat setting, raising, 
calendaring, shrink resistance  (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 ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 449  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
processing, permanent finis- 
hing, 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  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, merce­
rising, 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 ) 
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 impreg­
nated, coated, covered or lami­
nated:  
- - Needleloom felt  Extrusion of man-made fibres accompanied by fabric formation, 
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  
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 ) ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 450  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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, accom­
panied 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 ) 
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 ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 451  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
Tufting accompanied by dyeing or by printing 
Extrusion of man-made fibres accompanied by non-woven tech­
niques 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  
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, merce­
rising, heat setting, raising, 
calendaring, shrink resistance 
processing, permanent 
finishing, decatising, impreg­
nating, 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, merce­
rising, 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 ) ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 452  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
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 founda­
tions  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 polyamides, 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, 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  
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:  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 453  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
- - Impregnated, coated, 
covered or laminated with 
rubber, plastics or other 
materials  Weaving accompanied by dyeing or by coating  
- - 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, 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 ): 
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 
impregnated, 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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 454  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
- - 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 yarns may 
be used: 
— coir yarn 
— yarn of polytetrafluoroethy­
lene (  12 ), 
— yarn, multiple, of 
polyamide, coated 
impregnated or covered 
with a phenolic resin, 
— yarn of synthetic textile 
fibres of aromatic polya­
mides, obtained by polycon­
densation of  m-phenylene­
diamine and isophthalic 
acid, 
— monofil of polytetrafluoro­
ethylene (  12 ), 
— yarn of synthetic textile 
fibres of poly( p-phenylene 
terephthalamide),  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 455  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
— glass fibre yarn, coated with 
phenol resin and gimped 
with acrylic yarn (  12 ), 
— copolyester monofilaments 
of a polyester and a resin 
of terephthalic acid and 
1,4-cyclohexanediethanol 
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  
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 ) ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 456  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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 oper­
ations (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 ) 
ex 6202, 
ex 6204, 
ex 6206, 
ex 6209 and 
ex 6211  Women’s, girls’ and babies’ 
clothing and clothing acces­
sories 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 prod­
uct (  9 ) ( 9 ) 
ex 6212  Brassieres, girdles, corsets, 
braces, suspenders, garters and 
similar articles and parts 
thereof, 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 ) ( 10 ) 
- 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) (  10 ) ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 457  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
ex 6210 and 
ex 6216  Fire-resistant equipment of 
fabric covered with foil of 
aluminised polyester  (a) LDCs 
Chapter rule applies  (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, bleachin g, 
mercerising, heat setting, raising, calendering, shrink resista nce 
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 ) 
- - Other  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, bleachin g, 
mercerising, heat setting, raising, calendering, shrink resista nce 
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 ) 
6217  Other made up clothing acces­
sories; parts of garments or of 
clothing accessories, other than 
those of heading 6212:  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 458  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
- - 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 doe s 
not exceed 40 % of the ex-works price of the product, accom­
panied 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 ) 
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 accompanied 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 ) ( 11 ) 
- - Other  Weaving or knitting accompanied by making-up (including 
cutting)  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 459  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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 accom­
panied by weaving or knitting 
and making-up (including 
cutting) (  7 ) 
6306  Tarpaulins, awnings and 
sunblinds; tents; sails for 
boats, sailboards or landcraft; 
camping goods:  
- - 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 doe s 
not exceed 40 % of the ex-works price of the product, accom­
panied 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-originating 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-originating 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 460  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 461  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(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  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 (  8 ) 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 uncu t 
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 uncu t 
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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 462  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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 u sed 
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, 
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  ▼B
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Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
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 sandblasti ng 
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 464  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
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  Manufacture from materials of any heading, except that of the 
product and heading 7606  
Chapter 77  Reserved for possible future 
use in the Harmonised 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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 465  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 466  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
ex Chapter 85  Electrical machinery and 
equipment and parts thereof; 
sound recorders and repro­
ducers, television image and 
sound recorders and repro­
ducers, and parts and acces­
sories 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 467  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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  
8521  Video recording or repro­
ducing apparatus, whether or 
not incorporating 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  
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 (b) Other beneficiary countries 
Manufacture from materials of 
any heading, except that of the 
product and of heading 8529  
or ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 468  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
Manufacture in which the 
value of all the materials 
used does not exceed 70 % of 
the ex-works price of the 
product  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 incorporating 
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  
8535 to 8537  Electrical apparatus for 
switching or protecting elec­
trical 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 
electricity  (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  
ex 8542 31, 
ex 8542 32, 
ex 8542 33, 
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 ▼B
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Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
The operation of diffusion, in which integrated circuits are 
formed on a semi-conductor substrate by the selective intro­
duction 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 indi­
vidually 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  
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; electrical 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 470  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
Chapter 86  Railway or tramway loco­
motives, 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  
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 struc­
tures  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 90  Optical, photographic, cinema­
tographic, measuring, 
checking, precision, medical 
or surgical instruments and 
apparatus; parts and acces­
sories 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 471  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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; prefabricated 
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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 472  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
9601 and 9602  Worked ivory, bone, tortoi­
seshell, 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  
9603  Brooms, brushes (including 
brushes constituting parts of 
machines, appliances or 
vehicles), hand-operated mech­
anical 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 d oes 
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 473  
Harmonised System 
heading  Description of product  Qualifying operation (Working or processing, carried out on non -orig­
inating materials, which confers originating status)  
(1) (2)  (3)  
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 
— in which the value of all the materials used does not exceed 
70 % of the ex-works price of the product  
9613 20  Pocket lighters, gas fuelled, 
refillable  Manufacture in which the total value of the materials of headin g 
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 fr om 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 weigh t in 
the product. 
( 6 ) The following foils shall be considered as highly transparent : foils, the optical dimming of which, measured according to AS TM-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 ) See Introductory Note 6. 
( 11 ) For knitted or crocheted articles, not elastic or rubberised,  obtained by sewing or assembling pieces of knitted or crochete d fabrics 
(cut out or knitted directly to shape), see Introductory Note 7 . 
( 12 ) SEMII – Semiconductor Equipment and Materials Institute Incor porated  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 474  
ANNEX 22-04  
Materials excluded from regional cumulation  ( 1 ) ( 2 ) 
Group I: Brunei, 
Cambodia, Indonesia, 
Laos, Malaysia, 
Myanmar/Burma, 
Philippines, Thailand, 
Vietnam  Group III: Bang­
ladesh, Bhutan, 
India, Nepal, 
Pakistan, Sri Lanka  Group IV (  3 ) 
Argentina, Brazil, 
Paraguay, Uruguay  
Harmonised 
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 
0710 40 00 
0711 51 
0712 31  Mushrooms, fresh or chilled, frozen, 
provisionally preserved, dried 
Sweetcorn (uncooked or cooked by 
steaming or boiling in water) frozen  X X  X  
0714 20  Sweet potatoes  X  
0811 10 
0811 20  Strawberries, raspberries, blackberries, 
mulberries, loganberries, black-, white- 
or redcurrants and gooseberries, 
uncooked or cooked by steaming or 
boiling in water, frozen, whether or not 
containing added sugar or other 
sweetening matter  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 
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 ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 475  
Group I: Brunei, 
Cambodia, Indonesia, 
Laos, Malaysia, 
Myanmar/Burma, 
Philippines, Thailand, 
Vietnam  Group III: Bang­
ladesh, Bhutan, 
India, Nepal, 
Pakistan, Sri Lanka  Group IV (  3 ) 
Argentina, Brazil, 
Paraguay, Uruguay  
1701 and 1702  Cane or beet sugar and chemically pure 
sucrose, and other sugars, sugar syrups, 
artificial honey and caramel  X X  
1704 90  Sugar confectionery, not containing 
cocoa, other than chewing gum  X X  X  
ex 1806 10  Cocoa powder, containing 65 % or more 
by weight of sucrose/isoglucose  X X  X  
1806 20  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  X  
1901 90 91 
1901 90 99  Other food preparations than prep­
arations for infant use, put up for retail 
sale, than mixes and doughs for the 
preparation of bakers’ wares of heading 
1905 and than malt extract  X X  X  
ex 1902 20  Stuffed pasta, whether or not cooked or 
otherwise prepared, containing more 
than 20 % by weight of fish, crusta­
ceans, molluscs or other aquatic invert­
ebrates 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 
2001 90 30  Sweetcorn ( Zea mays  var. saccharata), 
prepared or preserved by vinegar or 
acetic acid  X X  X  
2003 10  Mushrooms of the genus Agaricus, 
prepared or preserved otherwise than 
by vinegar or acetic acid  X X  X  
2005 80 00  Sweetcorn ( Zea mays  var. saccharata), 
prepared or preserved otherwise than 
by vinegar or acetic acid, not frozen, 
other than products of heading 2006  X X  X  
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 ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 476  
Group I: Brunei, 
Cambodia, Indonesia, 
Laos, Malaysia, 
Myanmar/Burma, 
Philippines, Thailand, 
Vietnam  Group III: Bang­
ladesh, Bhutan, 
India, Nepal, 
Pakistan, Sri Lanka  Group IV (  3 ) 
Argentina, Brazil, 
Paraguay, Uruguay  
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 93 
2008 97 
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  X  
ex 2101 20  Preparations with a basis of tea or maté  X  X  X  
2106 90 92 
2106 90 98  Food preparations not elsewhere spec­
ified, other than protein concentrates 
and textured protein substances and 
than compound alcoholic preparations 
(other than those based on odoriferous 
substances) of a kind used for the manu­
facture of beverages and other than 
flavoured or coloured sugar syrups  X X  X  
2204 30  Grape must other than grape must with 
fermentation prevented or arrested by 
the addition of alcohol  X 
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 10 00  Undenatured ethyl alcohol of an 
alcoholic strength by volume of 80 % 
vol or higher  X X  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 477  
Group I: Brunei, 
Cambodia, Indonesia, 
Laos, Malaysia, 
Myanmar/Burma, 
Philippines, Thailand, 
Vietnam  Group III: Bang­
ladesh, Bhutan, 
India, Nepal, 
Pakistan, Sri Lanka  Group IV (  3 ) 
Argentina, Brazil, 
Paraguay, Uruguay  
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  
2905 43 00  Mannitol  X  X  X  
2905 44  D-glucitol (sorbitol)  X  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  
3505 10  Dextrins and other modified starches  X  X  X  
( 1 ) Materials for which an ‘X’ is indicated 
( 2 ) Cumulation of these materials between least-developed-countri es (LDCs) of each regional group (i.e. Cambodia and Laos in Gro up I; 
Bangladesh, Bhutan and Nepal in Group III) is allowed. Similarl y, cumulation of these materials is also allowed in a non-LDC o f a 
regional group with materials originating in any other country of the same regional group. 
( 3 ) Cumulation of these materials originating in Argentina, Brazi l and Uruguay, is not allowed in Paraguay. Moreover, cumulation  of any 
material of Chapters 16 to 24 originating in Brazil, is not all owed in Argentina, Paraguay or Uruguay.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 478  
ANNEX 22-05  
Working excluded from GSP regional cumulation (textile products)  
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 bot tom 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-ma de’, 
— or any combination of such working.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 479  
ANNEX 22-11  
Introductory notes and list of working or processing required to be carried 
out on non-originating materials in order that the product manufactured can 
obtain originating status  
PART I  
INTRODUCTORY NOTES  
Note 1:  
The list sets out the conditions required for all products to b e considered as 
sufficiently worked or processed within the meaning of Article 61. 
Note 2:  
2.1. The first two columns in the list describe the product obt ained. The first 
column gives the heading number or chapter number used in the 
Harmonized System and the second column gives the description o f 
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. Wh ere, in some 
cases, the entry in the first column is preceded by an ‘ex’, th is signifies that 
the rules in column 3 or 4 apply only to the part of that headi ng as 
described in column 2.  
2.2. Where several heading numbers are grouped together in colu mn 1 or a 
chapter number is given and the description of products in colu mn 2 is 
therefore given in general terms, the adjacent rules in column 3 or 4 
apply to all products which, under the Harmonized System, are c lassified 
in headings of the chapter or in any of the headings grouped to gether in 
column 1.  
2.3. Where there are different rules in the list applying to di fferent 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 sp ecified in both 
columns 3 and 4, the exporter may opt to apply either the rule set out in 
column 3 or that set out in column 4. If no origin rule is give n in column 4, 
the rule set out in column 3 is to be applied.  
Note 3:  
3.1. The provisions of Article 61, concerning products having a cquired originat­
ing 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 beneficiar y country or 
territory or in the Union.  
Example:  
An engine of heading 8407, for which the rule states that the v alue of the 
non-originating materials which may be incorporated may not exc eed 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 t erritory from a 
non-originating ingot, it has already acquired originating stat us 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 b eneficiary 
country or territory. The value of the non-originating ingot is  thus not taken 
into account when adding up the value of the non-originating ma terials 
used. ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 480  
3.2. The rule in the list represents the minimum amount of work ing or 
processing required, and the carrying-out of more working or pr ocessing 
also confers originating status; conversely, the carrying-out o f less working 
or processing cannot confer originating status. Thus, if a rule  provides that 
non-originating material, at a certain level of manufacture, ma y be used, the 
use of such material at an earlier stage of manufacture is allo wed, 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 expre ssion ‘Manu­
facture from materials of any heading’, then materials of any h eading(s) 
(even materials of the same description and heading as the prod uct) may 
be used, subject, however, to any specific limitations which ma y also be 
contained in the rule.  
However, the expression ‘Manufacture from materials of any head ing, 
including other materials of heading …’ or ‘Manufacture from ma terials 
of any heading, including other materials of the same heading a s the 
product’ means that materials of any heading(s) may be used, ex cept 
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 ma nufactured from 
more than one material, this means that one or more materials m ay be used. 
It does not require that all be used.  
Example:  
The rule for fabrics of headings 5208 to 5212 provides that nat ural 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 po ssible 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 does not prevent the use o f other 
materials which, because of their inherent nature, cannot satis fy 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 fro m cereals.  
However, this does not apply to products which, although they c annot be 
manufactured from the particular materials specified in the lis t, 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 f or this class of 
article, it is not possible to start from non-woven cloth – eve n if non-woven 
cloths cannot normally be made from yarn. In such cases, the st arting 
material would normally be at the stage before yarn – that is, the fibre stage.  
3.6. Where, in a rule in the list, two percentages are given fo r 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 t he 
percentages given. Furthermore, the individual percentages must  not be 
exceeded, in relation to the particular materials to which they  apply.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 481  
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, b ut not 
spun.  
4.2. The term ‘natural fibres’ includes horsehair of heading 05 03, silk of 
headings 5002 and 5003, as well as wool-fibres and fine or coar se animal 
hair of headings 5101 to 5105, cotton fibres of headings 5201 t o 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 p aper fibres or 
yarns.  
4.4. The term ‘man-made staple fibres’ is used in the list to r efer to synthetic or 
artificial filament tow, staple fibres or waste, of headings 55 01 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 basi c textile 
materials used in the manufacture of this product and which, ta ken 
together, represent 10 % or less of the total weight of all the  basic textile 
materials used. (See also Notes 5.3 and 5.4).  
5.2. However, the tolerance mentioned in Note 5.1 may be applie d only to 
mixed products which have been made from two or more basic text ile 
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,  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 482  
— 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 stri p consisting 
of a core of aluminium foil or of a core of plastic film whethe r or not 
coated with aluminium powder, of a width not exceeding 5 mm, sa nd­
wiched by means of a transparent or coloured adhesive between t wo 
layers of plastic film,  
— other products of heading 5605.  
Example:  
A yarn, of heading 5205, made from cotton fibres of heading 520 3 and 
synthetic staple fibres of heading 5506, is a mixed yarn. There fore, non- 
originating synthetic staple fibres which do not satisfy the or igin-rules 
(which require manufacture from chemical materials or textile p ulp) 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 he ading 
5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. 
Therefore, synthetic yarn which does not satisfy the origin-rul es (which 
require manufacture from chemical materials or textile pulp), o r woollen 
yarn which does not satisfy the origin-rules (which require man ufacture 
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 o f 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 classifi ed in two 
separate headings, or if the cotton yarns used are themselves m ixtures.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 483  
Example:  
If the tufted textile fabric concerned had been made from cotto n yarn of 
heading 5205 and synthetic fabric of heading 5407, then, obviou sly, the 
yarns used are two separate basic textile materials and the tuf ted textile 
fabric is, accordingly, a mixed product.  
5.3. In the case of products incorporating ‘yarn made of polyur ethane segmented 
with flexible segments of polyether, whether or not gimped’, th is 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 coat ed 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, textil e materials (with the 
exception of linings and interlinings), which do not satisfy th e 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-work s price 
of the product.  
6.2. Without prejudice to Note 6.3, materials, which are not cl assified within 
Chapters 50 to 63, may be used freely in the manufacture of tex tile 
products, whether or not they contain textiles.  
Example:  
If a rule in the list provides that, for a particular textile i tem (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 Chap ters 50 to 63. 
For the same reason, it does not prevent the use of slide-faste ners, even 
though slide-fasteners normally contain textiles.  
6.3. Where a percentage rule applies, the value of materials wh ich are not 
classified within Chapters 50 to 63 must be taken into account when calcu­
lating the value of the non-originating materials incorporated.  
Note 7:  
7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 290 1, 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: pro cessing with 
concentrated sulphuric acid, oleum or sulphuric anhydride; neut ralisation 
with alkaline agents; decolourisation and purification with nat urally 
active earth, activated earth, activated charcoal or bauxite;  
(g) polymerisation;  
(h) alkylation;  
(i) isomerisation.  ▼B 
( 1 ) Additional note 5(b) to Chapter 27 of the Combined Nomenclatu re.
 02015R2446 — EN — 01.01.2021 — 005.001 — 484  
7.2. For the purposes of headings 2710, 2711 and 2712, the ‘spe cific 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: pro cessing with 
concentrated sulphuric acid, oleum or sulphuric anhydride; neut rali­
sation with alkaline agents; decolourisation and purification w ith 
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, desulphur isation with 
hydrogen, resulting in a reduction of at least 85 % of the sulp hur 
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;  
(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 o f 
more than 250 °C, with the use of a catalyst, other than to eff ect 
desulphurisation, when the hydrogen constitutes an active eleme nt in 
a chemical reaction. The further treatment, with hydrogen, of l ubri­
cating oils of heading ex 2710 (e.g. hydrofinishing or decolour isation), 
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, atmospheri c 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, o zokerite, 
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 290 1, ex 2902 and 
ex 3403, simple operations, such as cleaning, decanting, desalt ing, water 
separation, filtering, colouring, marking, obtaining a sulphur content as a 
result of mixing products with different sulphur contents, or a ny 
combination of these operations or like operations, do not conf er origin.  ▼B 
( 1 ) Additional note 5(b) to Chapter 27 of the Combined Nomenclatu re.
 02015R2446 — EN — 01.01.2021 — 005.001 — 485  
PART II  
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING 
MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING 
STATUS  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (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 originating, 
and 
— the value of all the 
materials of Chapter 17 
used does not exceed 
30 % of the ex-works 
price of the product  — 
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 486  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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 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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 487  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
1302  Vegetable saps and extracts; 
pectic substances, pectinates 
and pectates; agar-agar and 
other mucilages and thickeners, 
whether or not modified, 
derived from vegetable prod­
ucts:  
- Mucilages and thickeners, 
modified, derived from 
vegetable products  Manufacture from non- 
modified mucilages and thick­
eners  
- 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 488  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- 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  
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 frac­
tions, 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 frac­
tions:  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 489  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- 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 manufacture of foodstuffs 
for human consumption  Manufacture from materials of 
any heading, except that of the 
product  
- 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 confec­
tionery; except for:  Manufacture from materials of 
any heading, except that of the 
product  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 490  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (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 originating  
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  — 
Chapter 18  Cocoa and cocoa preparations  Manufacture: 
— from materials of any 
heading, except that of 
the product, and  — ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 491  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (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  
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:  
- 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 492  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- Containing more than 20 % 
by weight of meat, meat 
offal, fish, crustaceans or 
molluscs  Manufacture in which: 
— all the cereals and their de­
rivatives (except durum 
wheat and its derivatives) 
used are wholly obtained, 
and 
— 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 in 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 derivatives) 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  — 
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 493  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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 crystallised)  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  — 
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  — ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 494  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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 prepara­
tions, except for:  Manufacture from materials of 
any heading, except that of the 
product  
2101  Extracts, essences and concen­
trates, 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 concen­
trates thereof  Manufacture: 
— from materials of any 
heading, except that of 
the product, and 
— in which all the chicory 
used is wholly obtained  — 
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 prep­
arations 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  — ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 495  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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, 
— 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 pine­
apple, 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  — ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 496  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
— 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  
ex 2301  Whale meal; flours, meals and 
pellets of fish or of crusta­
ceans, 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 497  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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  
Ee 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 (mag­
nesite) 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 498  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (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 consti­
tuents, being oils similar to 
mineral oils obtained by distil­
lation 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 clas­
sified 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 
minerals, other than crude; 
preparations not elsewhere 
specified or included, 
containing by weight 70 % or 
more of petroleum oils or of 
oils obtained from bituminous 
minerals, these oils being the 
basic constituents of the prep­
arations; waste oils  Operations of refining and/or 
one or more specific 
process(es) (  2 ) 
or 
Other operations in which all 
the materials used are clas­
sified 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 ) 
or ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 499  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
Other operations in which all 
the materials used are clas­
sified 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 clas­
sified 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 
minerals  Operations of refining and/or 
one or more specific 
process(es) (  1 ) 
or 
Other operations in which all 
the materials used are clas­
sified 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 ) 
or 
Other operations in which all 
the materials used are clas­
sified 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  ▼B
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Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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 clas­
sified 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  
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 2852  - Mercury compounds of 
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 
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 501  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- Mercury compounds of 
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 2852, 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  
- Mercury compounds of 
chemical products and prep­
arations of the chemical or 
allied industries (including 
those consisting of mixtures 
of natural products), 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  
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 clas­
sified 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 ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 502  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
Other operations in which all 
the materials used are clas­
sified 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 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 monocar­
boxylic acids and their 
anhydrides, halides, peroxides 
and peroxyacids; their halo­
genated, 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 deriva­
tives  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 halo­
genated, sulphonated, 
nitrated or nitrosated deriva­
tives  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  ▼B
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Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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, other blood 
fractions and immunological 
products, whether or not 
modified or 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 prophy­
lactic 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 504  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- - 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  
- - 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 505  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- 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 
— 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  
- Sterile surgical or dental 
adhesion barriers, whether 
or not absorbable:  
- - made of plastics  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  
- - made of 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  
- Appliances identifiable for 
ostomy use  Manufacture in which the 
value of all the materials 
used does not exceed 50 % of 
the ex-works price of the 
product  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 506  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
ex 3105  Mineral or chemical fertilizers 
containing two or three of the 
fertilizing elements nitrogen, 
phosphorous 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 derivatives; 
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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 507  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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 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  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex- 
works price of the product  
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 clas­
sified 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 508  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- 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  
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, preg­
elatinised 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 509  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
Chapter 36  Explosives; pyrotechnic 
products; matches; pyrophoric 
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  
ex Chapter 37  Photographic or cinemato­
graphic 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 510  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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; carbon­
aceous 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  
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  ▼B
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Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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; 
preparations 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 512  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
3811  Anti-knock preparations, 
oxidation inhibitors, gum 
inhibitors, viscosity improvers, 
anti-corrosive preparations and 
other prepared additives, for 
mineral oils (including 
gasoline) or for other liquids 
used for the same purposes as 
mineral oils:  
- Prepared additives for lubri­
cating 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 prep­
arations 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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 513  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
ex 3821  Prepared culture media for 
maintenance of micro- 
organisms (including viruses 
and the like) or of plant, 
human or animal cells.  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  
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:  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 514  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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; thiop­
henated 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 
- - 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  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  
- Other  Manufacture in which the 
value of all the materials 
used does not exceed 50 % of 
the ex-works price of the 
product  
3826  Biodiesel and mixtures thereof, 
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 515  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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 homopolymeri­
sation 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 prod­
uct (  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  
ex 3907  - Copolymer, made from poly­
carbonate 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 prod­
uct (  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 polycar­
bonate 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 516  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
- Other:  
- - Addition homopolymeri­
sation 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 prod­
uct (  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 sheets or film  Manufacture from a thermo­
plastic 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 517  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (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, unvul­
canised, 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  
- 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 518  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 519  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 520  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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-mak- 
ing 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-mak- 
ing materials of Chapter 47  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 521  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  — 
ex 4818  Toilet paper  Manufacture from paper-mak- 
ing 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-mak- 
ing materials of Chapter 47  
ex Chapter 49  Printed books, newspapers, 
pictures and other products of 
the printing industry; manu­
scripts, typescripts 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:  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 522  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- Calendars of the ‘perpetual’ 
type or with replaceable 
blocks mounted on bases 
other than paper or paper­
board  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  — 
- 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 ) 
- 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 523  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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, 
— 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 524  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 525  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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 
— jute yarn 
— natural fibres, 
— man-made staple fibres, 
not carded or combed or 
otherwise prepared for 
spinning, 
— chemical materials or 
textile pulp, or 
— paper  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 526  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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  — 
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 527  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
5501 to 5507  Man-made staple fibres  Manufacture from chemical 
materials or textile pulp  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 528  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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 impreg­
nated, coated, covered or lami­
nated:  
- 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 
— 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 529  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- 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  — 
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  — ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 530  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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 
— 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 531  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
ex Chapter 58  Special woven fabrics; tufted 
textile fabrics; lace; tapestries; 
trimmings; embroidery; except 
for: 
- Combined with rubber thread  Manufacture from single 
yarn (  7 ) 
- 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, 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  
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  — ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 532  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (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 founda­
tions  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, merce­
rising, heat setting, rasing, 
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 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 ) ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 533  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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, 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  
5906  Rubberised textile fabrics, 
other than those of heading 
5902:  
- 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  — ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 534  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- 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, merce­
rising, heat setting, rasing, 
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 
impregnated:  
- 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  Manufacture from yarn or 
waste fabrics or rags of 
heading 6310  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 535  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- 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 polytetrafluoro­
ethylene (  8 ), 
- - yarn, multiple, of 
polyamide, coated 
impregnated or covered 
with a phenolic resin, 
- - yarn of synthetic textile 
fibres of aromatic polya­
mides, obtained by poly­
condensation of  m-pheny­
lenediamine and isoph­
thalic acid, 
- - monofil of polytetrafluoro­
ethylene (  8 ), 
- - yarn of synthetic textile 
fibres of poly( p-phenylene 
terephthalamide), 
- - glass fibre yarn, coated 
with phenol resin and 
gimped with acrylic 
yarn (  8 ), 
- - copolyester monofilaments 
of a polyester and a resin 
of terephthalic acid and 1,4 
cyclohexanediethanol 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  — ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 536  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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 assembling, 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 ) 
- 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 acces­
sories 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 prod­
uct (  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 prod­
uct (  9 ) ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 537  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
6213 and 6214  Handkerchiefs, shawls, 
scarves, mufflers, mantillas, 
veils and the like:  
- Embroidered  Manufacture from unbleached 
single yarn (  7 ) ( 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 prod­
uct (  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, merce­
rising, heat setting, raising, 
calendering, shrink resistance 
processing, permanent 
finishing, decatising, impreg­
nating, 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 acces­
sories; 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 prod­
uct (  9 ) 
- Fire-resistant equipment of 
fabric covered with foil of 
aluminised polyester  Manufacture from yarn (  9 ) ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 538  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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 prod­
uct (  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  — 
- 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 ) ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 539  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  — 
- Other  Manufacture from unbleached 
single yarn (  8 ) ( 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, tapestries, 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 
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 540  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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 (  10 ) 
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 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 541  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 542  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  — 
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 ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 543  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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 reconstructed)  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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 544  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
ex 7307  Tube or pipe fittings of 
stainless steel (ISO No 
X5CrNiMo 1712), consisting 
of several parts  Turning, drilling, reaming, 
threading, deburring and sand­
blasting 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 545  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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, 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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 546  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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 intermediate 
products of nickel metallurgy; 
unwrought nickel; nickel waste 
and scrap  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, 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 547  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
7602  Aluminium waste and 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 
— 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 548  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 549  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- 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 incor­
porated 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  — 
8208  Knives and cutting blades, for 
machines or for mechanical 
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 550  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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 in which the 
value of all the materials 
used does not exceed 30 % of 
the ex-works price of the 
product  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 551  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 552  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
ex 8413  Rotary positive displacement 
pumps  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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 553  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (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 
— 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 554  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 555  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
8441  Other machinery for making 
up paper pulp, paper or paper­
board, 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  
ex 8443  Printers, for office machines 
(for example automatic data 
processing machines, word- 
processing machines)  Manufacture in which the 
value of all the materials 
used does not exceed 40 % 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  
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 mechanisms 
used are originating  — ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 556  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- Other  Manufacture in which the 
value of all the materials 
used does not exceed 40 % of 
the ex-works price of the 
product  
ex 8456, 8457 to 
8465 and ex 8466  Machine-tools and machines 
and their parts and accessories 
of headings 8456 to 8466; 
except for:  Manufacture in which the 
value of all the materials 
used does not exceed 40 % of 
the ex-works price of the 
product  
ex 8456 and 
ex 8466  - water-jet cutting machines; 
- parts and accessories of 
water-jet cutting machines  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  
8469 to 8472  Office machines (for example, 
typewriters, calculating 
machines, automatic data 
processing machines, dupli­
cating 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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 557  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
ex 8486  - Machine tools for working 
any material by removal of 
material, by laser or other 
light or photon beam, ultra­
sonic, electrodischarge, elec­
trochemical, electron beam, 
ionic-beam or plasma arc 
processes and parts and 
accessories thereof 
- machine tools (including 
presses) for working metal 
by bending, folding, 
straightening, flattening, and 
parts and accessories thereof 
- machine tools for working 
stone, ceramics, concrete, 
asbestos-cement or like 
mineral materials or for 
cold working glass and 
parts and accessories thereof 
- marking-out instruments 
which are pattern generating 
apparatus of a kind used for 
producing masks or reticles 
from photoresist coated 
substrates; parts and acces­
sories thereof  Manufacture in which the 
value of all the materials 
used does not exceed 40 % of 
the ex-works price of the 
product  
- moulds, injection or 
compression types  Manufacture in which the 
value of all the materials 
used does not exceed 50 % of 
the ex-works price of the 
product  
- 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 
— 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 558  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
8487  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 repro­
ducers, television image and 
sound recorders and repro­
ducers, and parts and acces­
sories 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 
— 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  Manufacture in which the value 
of all the materials used does 
not exceed 30 % 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 559  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
ex 8517  Other apparatus for the trans­
mission or reception of voice, 
images or other data, including 
apparatus for communication 
in a wireless network (such as 
a local or wide area network), 
other than transmission or 
reception apparatus of 
headings 8443, 8525, 8527 or 
8528;  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 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  
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 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  
8519  Sound recording or repro­
ducing apparatus 
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 
— 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  
8520  Magnetic tape recorders and 
other sound recording 
apparatus, whether or not 
incorporating a sound repro­
ducing 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 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 560  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
8521  Video recording or repro­
ducing 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 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  
8522  Parts and accessories suitable 
for use solely or principally 
with the apparatus of 
headings 8519 or 8521  Manufacture in which the 
value of all the materials 
used does not exceed 40 % 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.  
- Unrecorded discs, tapes, 
solid-state non-volatile 
storage devices and other 
media for the recording of 
sound or of other 
phenomena, but excluding 
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  
- Recorded discs, tapes solid- 
state non-volatile storage 
devices and other media for 
the recording of sound or of 
other phenomena, but 
excluding 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, 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  
- Matrices and masters for the 
production of discs, but 
excluding 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 561  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- Proximity cards and ‘smart 
cards’ with two or more 
electronic integrated circuits  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  
- ‘Smart cards’ with one elec­
tronic integrated circuit  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 
or 
The operation of diffusion, in 
which integrated circuits are 
formed on a semi-conductor 
substrate by the selective intro­
duction of an appropriate 
dopant  Manufacture in which the value 
of all the materials used does 
not exceed 25 % 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 
camerasand video camera 
recorders  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 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  
8526  Radar apparatus, radio navi­
gational 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 
— 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 562  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
8527  Reception apparatus for 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 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  
8528  Monitors and projectors, not 
incorporating television 
reception apparatus; reception 
apparatus for television, 
whether or not incorporating 
radio-broadcast receivers or 
sound or video recording or 
reproducing apparatus  — 
- Monitors and projectors, not 
incorporating television 
reception apparatus, of a 
kind solely or principally 
used in an automatic data- 
processing system of 
heading 8471  Manufacture in which the 
value of all the materials 
used does not exceed 40 % of 
the ex-works price of the 
product  
- Other monitors and 
projectors, not incorporating 
television reception 
apparatus; reception 
apparatus for television, 
whether or not incorporating 
radio broadcast receivers or 
sound or 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, and 
— 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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 563  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- Suitable for use solely or 
principally with monitors 
and projectors, not incor­
porating television reception 
apparatus, of a kind solely 
or principally used in an 
automatic data-processing 
system of heading 8471  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  
- 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 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  
8535  Electrical apparatus for 
switching or protecting elec­
trical circuits, or for making 
connections to or in electrical 
circuits, for a voltage 
exceeding 1 000 Volt  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  
8536  Electrical apparatus for 
switching or protecting elec­
trical circuits, or for making 
connections to or in electrical 
circuits for a voltage not 
exceeding 1 000 Volt; 
connectors for optical fibres, 
optical fibre bundles or cables  
- - Electrical apparatus for 
switching or protecting 
electrical circuits, or for 
making connections to or 
in electrical circuits for a 
voltage not exceeding 
1 000 Volt  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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 564  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- - Connectors for optical 
fibres, optical fibre 
bundles or cables  
- - of plastics  Manufacture in which the 
value of all the materials 
used does not exceed 50 % of 
the ex-works price of the 
product  
- - of ceramics  Manufacture from materials of 
any heading, except that of the 
product  
- - of copper  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  
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 
incorporating 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 
— 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  
8542  Electronic integrated circuits:  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 565  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
- - Monolithic integrated 
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 headings 8541 and 
8542 used does not 
exceed 10 % 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 intro­
duction of an appropriate 
dopant  Manufacture in which the value 
of all the materials used does 
not exceed 25 % of the ex- 
works price of the product  
- Multichips which are 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  
- - 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 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 566  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
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  
- - Electronic 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  
- Other  Manufacture in which the 
value of all the materials 
used does not exceed 40 % of 
the ex-works price of the 
product  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 567  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
ex Chapter 86  Railway or tramway loco­
motives, 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; mech­
anical (including electromech­
anical) signalling, safety or 
traffic control equipment for 
railways, tramways, roads, 
inland waterways, parking 
facilities, 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  
8709  Works trucks, self-propelled, 
not fitted with lifting or 
handling equipment, of the 
type used in factories, ware­
houses, dock areas or airports 
for short distance transport of 
goods; tractors of the type 
used on railway station plat­
forms; 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, motorised, 
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 568  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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 originating 
materials used  Manufacture in which the value 
of all the materials used does 
not exceed 20 % of the ex- 
works price of the product  
- - 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 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  
- 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 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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 569  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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  
8716  Trailers and semi-trailers; other 
vehicles, not mechanically 
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 struc­
tures  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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 570  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
ex Chapter 90  Optical, photographic, cinema­
tographic, measuring, 
checking, precision, medical 
or surgical instruments and 
apparatus; parts and acces­
sories 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  
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 tele­
scopes 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 571  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
ex 9006  Photographic (other than 
cinematographic) cameras; 
photographic flashlight 
apparatus and flashbulbs other 
than electrically ignited flash­
bulbs  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 micro­
scopes, including those for 
photomicrography, cinephoto­
micrography or micropro­
jection  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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 572  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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 photo­
grammetrical surveying), 
hydrographic, oceanographic, 
hydrological, meteorological 
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 math­
ematical 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:  
- 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 573  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
9019  Mechano-therapy appliances; 
massage apparatus; psycho­
logical 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 mechanical 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  
9025  Hydrometers and similar 
floating instruments, thermom­
eters, pyrometers, barometers, 
hygrometers and psychro­
meters, 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 574  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
9027  Instruments and apparatus for 
physical or chemical analysis 
(for example, polarimeters, 
refractometers, spectrometers, 
gas or smoke analysis appar­
atus); 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 
— 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  
9029  Revolution counters, 
production counters, taxi­
meters, mileometers, 
pedometers and the like; 
speed indicators and tacho­
meters, other than those of 
heading 9014 or 9015; strobo­
scopes  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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 575  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
9031  Measuring or checking instru­
ments, 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  
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 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  
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 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 576  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
9110  Complete watch or clock 
movements, unassembled or 
partly assembled (movement 
sets); incomplete watch or 
clock movements, assembled; 
rough watch or clock move­
ments  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  
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  
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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 577  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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, incor­
porating 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  
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 requi­
sites; parts and accessories 
thereof; except for:  Manufacture from materials of 
any heading, except that of the 
product  
ex 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  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 578  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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 motorised, 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  
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 50 % of the 
ex-works price of the 
product  — ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 579  
Harmonized System 
2012 heading  Description of product  Working or processing, carried out on non-originating materials , which 
confers originating status  
(1) (2)  (3)  (4)  
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 
— 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 o f a kind used for colouring any material or used as ingredients  in the 
manufacture of colouring preparations, provided that they are n ot classified in another heading in Chapter 32. 
( 4 ) A ‘group’ is regarded as any part of the heading separated fr om 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 
headings 3907 to 3911, on the other hand, this restriction only  applies to that group of materials which predominates by weigh t in 
the product. 
( 6 ) The following foils shall be considered as highly transparent : foils, the optical dimming of which, measured according to AS TM-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 crochete d fabrics 
(cut out or knitted directly to shape), see Introductory Note 6 . 
( 11 ) SEMII — Semiconductor Equipment and Materials Institute Incor porated.  
▼C1 __________  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 580  
ANNEX 32-01  
Guarantor’s undertaking — Individual guarantee  
Common data requirements  
(1) Guarantor: Surname and forename or name of firm  
(2) Guarantor: Full address  
(3) the office of guarantee  
(4) maximum amount of the undertaking  
(5) Surname and forename, or name of firm and full address of t he person 
providing the guarantee  
(6) One of the following customs operations:  
(a) temporary storage,  
(b) Union transit procedure,  
(c) common transit procedure,  
(d) customs warehousing procedure,  
(e) temporary admission procedure with total relief from import  duty,  
(f) inward processing procedure,  
(g) end-use procedure,  
(h) release for free circulation under normal customs declarati on without 
deferred payment,  
(i) release for free circulation under normal customs declarati on with 
deferred payment,  
(j) release for free circulation under a customs declaration lo dged in 
accordance with Article 166 of the Code,  
(k) release for free circulation under a customs declaration lo dged in 
accordance with Article 182 of the Code,  
(l) temporary admission procedure with partial relief from impo rt duty,  
(m) if another – indicate the other kind of operation.  
(7) If, in the law of the country, there is no provision for ad dress for service the 
guarantor shall appoint, in this country, an agent authorized t o receive any 
communications addressed to him and the acknowledgement in the second 
subparagraph and the undertaking in the fourth subparagraph of paragraph 4 
must be made to correspond. The courts of the places in which t he addresses 
for service of the guarantor or of his agents are situated shal l have juris­
diction in disputes concerning this guarantee  
(8) The person signing the document must enter the following by  hand 
before his or her signature: ‘Guarantee for the amount of …’ (t he amount 
being written out in letters)  
(9) office of guarantee – date of approval of undertaking – dec laration covered 
by the guarantee  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 581  
ANNEX 32-02  
Guarantor’s undertaking — Individual guarantee in the form of vouchers  
COMMON/UNION TRANSIT PROCEDURE  
(1) Guarantor: Surname and forename or name of firm  
(2) Guarantor: Full address  
(3) If, in the law of the country, there is no provision for ad dress for service the 
guarantor shall appoint, in this country, an agent authorized t o receive any 
communications addressed to him and the acknowledgement in the second 
subparagraph and the undertaking in the fourth subparagraph of paragraph 4 
must be made to correspond. The courts of the places in which t he addresses 
for service of the guarantor or of his agents are situated shal l have juris­
diction in disputes concerning this guarantee.  
(4) The signature must be preceded by the following in the sign atory’s own 
handwriting: ‘Valid as guarantee voucher’.  
(5) office of guarantee – date of approval of undertaking  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 582  
ANNEX 32-03  
Guarantor’s undertaking — Comprehensive guarantee  
Common data requirements  
(1) Guarantor: Surname and forename or name of firm  
(2) Guarantor: Full address  
(3) Office of guarantee  
(4) Maximum amount of the undertaking  
(5) Surname and forenames, or name of firm, and full address of  the person 
providing the guarantee.  
(6) The reference amounts for the different procedures covered  
(7) If, in the law of the country, there is no provision for ad dress for service the 
guarantor shall appoint, in this country, an agent authorized t o receive any 
communications addressed to him and the acknowledgement in the second 
subparagraph and the undertaking in the fourth subparagraph of paragraph 4 
must be made to correspond. The courts of the places in which t he addresses 
for service of the guarantor or of his agents are situated shal l have juris­
diction in disputes concerning this guarantee:  
(8) 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 in letters.  
(9) office of guarantee – date of approval of undertaking  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 583  
ANNEX 32-04  
Notification to guarantor of non-discharge of Union transit procedure  
The common data requirements of the notification are:  
(a) the name and the address of the customs authority of the Me mber State of 
departure competent to notify the guarantor that the procedure has not been 
discharged;  
(b) the name and the address of the guarantor;  
(c) the guarantee reference number;  
(d) the MRN and date of the customs declaration;  
(e) the name of the customs office of departure;  
(f) the name of the holder of the procedure;  
(g) the amount involved.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 584  
ANNEX 32–05  
Notification to guarantor of liability for debt in Union transit procedure  
The common data requirements of the notification are:  
(a) the name and the address of the customs authority competent  for the place 
where the customs debt is incurred;  
(b) the name and the address of the guarantor;  
(c) the guarantee reference number;  
(d) the MRN and date of the customs declaration;  
(e) the name of the customs office of departure;  
(f) the name of the holder of the procedure;  
(g) the amount notified to the debtor.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 585  
ANNEX 33-01  
Claim for payment to the guaranteeing association of debt in transit 
procedure under ATA/e-ATA carnet  
The common data requirements of the notification are:  
(a) the name and the address of the customs authority competent  for the place 
where the customs debt is incurred;  
(b) the name and the address of the guaranteeing association;  
(c) the guarantee reference number;  
(d) the number and date of the carnet;  
(e) the name of the customs office of departure;  
(f) the name of the holder of the procedure;  
(g) the amount notified to the debtor.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 586  
ANNEX 33-02  
Notification to guarantor of liability for debt in transit procedure under 
CPD carnet  
The common data requirements of the notification are:  
(a) the name and the address of the customs authority competent  for the place 
where the customs debt is incurred;  
(b) the name and the address of the guaranteeing association;  
(c) the guarantee reference number;  
(d) the number and date of the carnet;  
(e) the name of the customs office of departure;  
(f) the name of the holder of the procedure;  
(g) the amount notified to the debtor.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 587  
ANNEX 33-03  
Model of the information memo on the claim for payment to the 
guaranteeing association of the debt in transit procedure under ATA/e- 
ATA carnet  
Common data requirements  
Date of dispatch  
(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.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 588  
ANNEX 33-04  
Taxation form for calculation of duties and taxes resulting from the claim for payment to the guaranteeing 
association of the debt in transit procedure under ATA/e-ATA carnet
  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 589
  
▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 590  
ANNEX 33-05  
Model of discharge indicating that claim proceedings have been initiated 
with respect to the guaranteeing association in the Member State where 
the customs debt is incurred in transit procedure under ATA/e-ATA carnet  
Letter heading of the coordinating office of the second Member State submitting 
the claim  
Addressee: coordinating office of the first Member State submit ting the original 
claim.  
Date of dispatch  
(1) ATA carnet No  
(2) The relevant Chamber of Commerce  
City 
Country  
(3) On behalf of:  
Holder:  
Address:  
(4) Expiry date of the carnet  
(5) Date set for re-exportation  
(6) Number of transit/import voucher  
(7) Date of endorsement of voucher  
Signature and stamp of issuing coordinating office.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 591  
ANNEX 33-06  
Request for supplementary information where goods are situated in another 
Member State  
Common data requirements  
(1) Name and address of decision taking customs authority  
(2) Repayment/remission of duties — File reference of decision taking customs 
authority  
(3) Name and address of the customs office of the Member State where the 
goods are situated  
(4) Application of provisions on mutual assistance between the customs auth­
orities  
(5) Location of goods (if applicable)  
(6) Name and full address of person from whom the information m ay be 
obtained or who can assist the customs office of the Member Sta te where 
the goods are situated  
(7) List of documents attached  
(8) Purpose of the request  
(9) Decision taking customs authority – place and date – signat ure – stamp  
(10) Information obtained  
(11) Result of examination carried out  
(12) Place and date  
(13) Signature and official stamp  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 592  
ANNEX 33-07  
Remission/repayment  
Common data requirements  
(1) Name and address of the person concerned  
(2) Indication of applicable article of DA  
(3) Name and address of the customs office which granted repaym ent/remission  
(4) Reference to the decision granting repayment/remission  
(5) Name and address of monitoring customs office  
(6) Description of the goods, number and type  
(7) CN code of the goods  
(8) Quantity or net mass of the goods  
(9) Customs value of the goods  
(10) Date and relevant box to be ticked  
(11) Place and date and signature  
(12) Stamp  
(13) Observations  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 593  
ANNEX 52-01  
EU form 302  
(1) The EU form 302 must conform to the specimen set out in thi s Annex.  
(2) The EU form 302 shall be made out in English or French.  
(3) If completed by hand, entries must be clearly readable.  
(4) Each EU form 302 shall bear a serial number, printed or oth erwise, by which 
it can be identified.  
EU FORM 302/FORMULAIRE UE 302  
Document for customs purposes for goods used for military activity only and not for 
commercial gain.  
Document à usage douanier relatif à des marchandises utilisées exclusivement pour des activités 
militaires et sans intention commerciale  
Copy n  ° : 
Exemplaire n  ° : Serial N  ° 
Numéro  Mission/Exercise/Transport:  
Mission/Exercice/Transport:  
Mode of transport: 
Mode de transport:  Temporary Admission (yes/ 
no): 
Admission temporaire (oui/non):  
Name and address of transporter : 
Nom et adresse du transporteur:  
Name and address of consignor  
Nom et adresse de l’expéditeur  Name and address of 
consignee  
Nom et adresse du destinataire  
Final destination/Destination finale:  
Sealed/not sealed (*): when sealed: seal numbers, quantity and sealing authority 
will be show below.  
Scellé/sans scellé (*): si l’envoi a été scellé, indiquer ci-de ssous l’espèce, le 
numéro et le nombre des scellés et l’autorité qui les a apposés . 
Remarks: See attached shipping documents  
Observations: Voir documents d’expédition en annexe  
Seal numbers  
Numéros des scellés  
(Stamp/Cachet)  
I (name in full) certify that the shipment described herein is transported under the 
authority of the military and contains only goods for their use  without any 
commercial intent.  
Je (nom et prénom) certifie que l’envoi décrit ci-dessus est tr ansporté avec 
l’autorisation des forces militaires et contient uniquement des  marchandises 
destinées à leur usage et sans intention commerciale. 
Signature  Rank and unit-address/Grade et adresse 
de l’unité:  ▼M7
 02015R2446 — EN — 01.01.2021 — 005.001 — 594  
Date:  
Certificate of receipt/Certificat de réception  
I (name in full) certify that the goods listed above have been received as 
described. 
Je (nom et prénom) certifie que les marchandises indiquées ci-d essus ont été 
reçues et sont conformes.  
Signature  Rank and unit-address/Grade et adresse 
de l’unité:  
Date:  
This is an accountable document which constitutes both an offic ial certificate of 
import/export autorisation and a customs declaration/Ce documen t est un 
document officiel engageant votre responsabilité, servant à la fois de licence 
d’importation et d’exportation ainsi que de déclaration en doua ne. 
For instructions for use of this document see overleaf/Voir au verso les 
instructions pour l’utilisation de ce document. 
Delete where inapplicable/Biffer la mention inutile.  
EU FORM 302/FORMULAIRE UE 302  
I undertake  
1. to present this import/export notification to the appropriat e customs authorities 
together with such goods as have not been accepted by the EU fo rces entity 
led to receive goods.  
2. not to hand such goods to any third party or parties without  due observance of 
the current customs and other requisition of the land which del ivery of the 
goods has been refused.  
3. to present my credentials to the customs authorities on dema nd. 
4. This form is not to be used for commercial intent (i.e. the buying or selling of 
products).  
Je m’engage  
1. à présenter aux autorités douanières compétentes, cette décl aration d’impor­
tation/d’exportation, avec les marchandises qui ne seraient pas  acceptées par 
l’unité des Forces UE.  
2. à ne céder ces marchandises à de tierces personnes, sans acc omplir les 
formalités douanières et autres prévues par la réglementation e n vigueur 
dans le pays où les marchandises ont été refusées.  
3. à présenter mes papiers d’identité sur demande aux autorités  douanières.  
4. Ce formulaire ne peut pas être utilisé à des fins commercial es (par exemple, 
pour acheter ou vendre des marchandises).  
Signature, name and address of person presenting the goods to c ustoms  
Signature, nom et adresse de la personne qui présente les march andises à la 
douane  
Goods presented to customs authorities (on/at place)  
Marchandises présentées aux autorités douanières (date et lieu)  ▼M7
 02015R2446 — EN — 01.01.2021 — 005.001 — 595  
FOR CUSTOMS ONLY/PARTIE RESERVEE A LA DOUANE  
Country 
Pays  Customs Office 
Bureau de douanes  Date of crossing 
Date du passage  Signature of customs officer 
and remarks 
Signature du douanier et obs  Official customs stamp 
Cachet de la douane  
Exit Sortie  
Entry Entrée  
Exit Sortie  
Entry Entrée  
INSTRUCTIONS FOR THE CONSIGNOR/INSTRUCTION POUR L’EX­
PEDITEUR  
THE CONSIGNOR will present all copies of the shipment to the tr ansporter. 
Tampering with the forms by means of erasures of addition there  to by the 
consignor and/or the transporter of their employees will void t his declaration.  
L’EXPEDITEUR doit remettre tous les exemplaires au transporteur  en même 
temps que l’envoi. L’altération des documents (suppressions ou additions) par 
l’expéditeur, le transporteur ou leurs employés entraîne automa tiquement la 
nullité de cette déclaration.  
DISTRIBUTION OF COPIES  
Copy n  ° 1 Will be handed over to the consignee together with the 
shipment by the transporter after customs officials have 
processed and stamped this copy.  
Copy n  ° 2 Should be returned by recipient to the despatching agency 
together with an acknowledgment of receipt.  
Copy n  ° 3 Is intended for processing and retention by customs officials  
of origin.  
Copy n  ° 4 Is intended for retention by customs officials of destination . 
For transit purposes further copies as necessary, to be marked 
4a, 4b, etc. are intended for retention by customs officials of  
transit countries concerned.  
Copy n  ° 5 Is intended for retention by the issuing organisation.  
DESTINATION DES EXEMPLAIRES  
Exemplaire n  ° 1 Doit être remis au destinataire avec les marchandises, par le  
transporteur après avoir été complété et visé par les autorités  
douanières  
Exemplaire n  ° 2 Doit être renvoyé par le destinataire au service d’expédition  
avec un accusé de réception.  
Exemplaire n  ° 3 Destiné au service des douanes du pays d’expédition qui le 
complète et le conserve dans ses archives.  
Exemplaire n  ° 4 Destiné au service des douanes du pays destinataire pour le 
conserver dans ses archives. En cas de transit, seront établis 
des exemplaires supplémentaires numérotés 4a, 4b, etc. 
destinés aux services des douanes des pays de transit 
concernés pour y être conservés.  
Exemplaire n  ° 5 Destiné à l’unité militaire qui a établi ce document pour le 
conserver dans ses archives.  ▼M7
 02015R2446 — EN — 01.01.2021 — 005.001 — 596  
ANNEX 61-01  
Banana weighing certificates – data requirements  
(1) Authorised weigher name  
(2) Weighing certificate issuance date and number  
(3) Trader reference  
(4) Identity of means of transport at arrival  
(5) Country of origin  
(6) Number and type of packaging  
(7) Total established net weight  
(8) Brand(s)  
(9) Inspected units of packed bananas  
(10) Total gross weight of inspected units of packed bananas  
(11) Number of units of packed bananas inspected  
(12) Average gross weight  
(13) Tare  
(14) Average net weight per unit of packed bananas  
(15) Signature and stamp of the authorised weigher  
(16) Place and date  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 597  
ANNEX 62-01  
Information sheet INF 3 — data requirements  
Information sheet INF 3 shall contain all items of information required by the 
customs authorities for the purpose of identifying the exported  goods.  
A. PART FOR THE DECLARANT  
(1) Box 1: Exporter  
Give the name or trade name and the full address including Memb er State.  
(2) Box 2: Consignee at the time of export  
(3) Box 3: Country to which goods consigned at the time of expo rt 
(4) Box 4: Number, kind, marks and numbers of packages and desc ription of 
goods exported  
Give exact details of the goods according to their normal comme rcial 
description or according to their tariff description. The descr iption must 
correspond with that used in the export declaration.  
(5) Box 5: Gross weight  
Give the quantity appearing in the export declaration.  
(6) Box 6: Net weight  
Give the quantity appearing in the export declaration.  
(7) Box 7: Statistical value  
Give the statistical value at the time of export in the currenc y of the 
Member State of export.  
(8) Box 8: Quantity for which information sheet is required  
Give details of net weight, volume, etc. which the person conce rned wishes 
to re-import, in figures and in words.  
(9) Box 9: CN Code  
(10) Box 10: Additional information relating to the goods  
Give details of the export document: type, reference and date.  
Indicate whether the goods relate to:  
(a) goods exported in completion of an inward processing operat ion; 
(b) goods which have been released for free circulation for a s pecific use. 
This item relates to goods which have been released for free ci rculation 
in the Union, benefiting from total or partial relief from impo rt duty by 
reason of their use for specific purposes.  
(c) goods in one of the situations referred to in Article 28(2)  TFEU. This 
item relates to the situation of goods at the time of their exp ort. 
(11) Box 11: Request of the exporter  
Indicate the name and quality of the person signing the informa tion sheet. 
Add the date, place and signature.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 598  
B. PART FOR THE CUSTOMS AUTHORITIES  
(1) Box A: Endorsement by competent authorities for export lice nces 
In the case of goods referred to in Article 159, Information Sh eet INF3 may 
be issued only on condition that box A has been completed and e ndorsed 
by the customs authorities beforehand, where the information co ntained 
therein is required.  
Add the date, place and signature.  
(2) Box B: Endorsement by competent authorities for grant of re funds or other 
amounts provided for on exportation  
In the case of goods referred to in Article 159, Information Sh eet INF3 may 
be issued only on condition that box B has been completed and e ndorsed by 
the customs authorities beforehand in accordance with points (a ) and (b)  
(a) When the export of the goods did not give rise to the compl etion of 
customs export formalities with a view to obtaining refunds or other 
amounts provided for on export under the common agricultural po licy, 
that box shall bear one of the following indications:  
— Sin concesión de restituciones u otras cantidades a la export ación,  
— Ingen restitutioner eller andre beløb ydet ved udførslen,  
— Keine Ausfuhrerstattungen oder sonstige Ausfuhrvergünstigunge n, 
— 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’exportatio n, 
— Senza concessione di restituzioni o altri importi all’esporta zione,  
— Geen restituties of andere bij de uitvoer verleende bedragen,  
— Sem concessão de restituições ou outros montantes na exportaç ão, 
— Vietäessä ei myönnetty vientitukea eikä muita määriä/Inga bid rag 
eller andra belopp har beviljats vid exporten,  
— Inga bidrag eller andra belopp har beviljats vid exporten,  
— Bez vývozních náhrad nebo jiných částek poskytovaných při 
vývozu,  
— Ekspordil ei makstud toetusi ega muid summasid,  
— Bez kompensācijas vai citām summām, kas paredzētas par preču 
eksportēšanu,  
— Eksportas teisės į grąžinamąsias išmokas arba kitas pinigų su mas 
nesuteikia,  
— Kivitel esetén visszatérítést vagy egyéb kedvezményt nem vett ek 
igénybe,  
— L-ebda rifużjoni jew ammonti oħra mogħtija fuq esportazzjoni,  
— Nie przyznano dopłat lub innych kwot wynikających z wywozu,  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 599  
— Brez izvoznih nadomestil ali drugih izvoznih ugodnosti,  
— Pri vývoze sa neposkytujú žiadne náhrady alebo iné peňažné 
čiastky,  
— Без възстановявания или други предоставяни суми за или при 
износ,  
— Fără acordarea de restituiri restituţii sau alte sume la expo rt, 
— Bez izvoznih subvencija ili drugih iznosa ostvarenih pri izvo zu. 
(b) When the export of the goods did give rise to the completio n of 
customs export formalities with a view to obtaining refunds or other 
amounts provided for on exportation under the common agricultur al 
policy, the box shall bear one of the following indications:  
— Restituciones y otras cantidades a la exportación reintegrada s por … 
(cantidad),  
— De ved udførslen ydede restitutioner eller andre beløb er til ba­
gebetalt for … (mængde),  
— Ausfuhrerstattungen und sonstige Ausfuhrvergünstigungen für …  
(Menge) zurückbezahlt,  
— Επιδοτήσεις και άλλες χορηγήσεις κατά την εξαγωγή επεστράφησα ν 
για … (ποσότης),  
— Refunds and other amounts on exportation repaid for … (quanti ty), 
— Restitutions et autres montants à l’exportation remboursés po ur … 
(quantité),  
— Restituzioni e altri importi all’esportazione rimborsati per … 
(quantità),  
— Restituties en andere bedragen bij de uitvoer voor … (hoeveel heid) 
terugbetaald,  
— Restituições e outros montantes na exportação reembolsados pa ra … 
(quantidade),  
— Vientituki ja muut vietäessä maksetut määrät maksettu takaisi n … 
(määrä) osalta/De vid exporten beviljade bidragen eller andra b elopp 
har betalats tillbaka för … (kvantitet),  
— De vid exporten beviljade bidragen eller andra belopp har bet alats 
tillbaka för … (kvantitet),  
— Vývozní náhrady nebo jiné částky poskytované při vývozu 
vyplaceny za … (množství),  
— Ekspordil makstud toetused ja muud summad tagastatud … (kogus ) 
eest, 
— Kompensācijas un citas par preču eksportēšanu paredzētas summ as 
atmaksātas par … (daudzums),  
— Grąžinamosios išmokos ir kitos eksporto atveju mokamos pinigų  
sumos išmokėtos už … (kiekis),  
— Kivitel esetén igénybevett visszatérítés vagy egyéb kedvezmén y … 
(mennyiség) után visszafizetve,  
— Rifużjoni jew ammonti oħra fuq esportazzjoni mogħtija lura għ al … 
(kwantita’),  
— Dopłaty i inne kwoty wynikające z wywozu wypłacono za … 
(ilość),  
— Izvozna nadomestila ali zneski drugih izvoznih ugodnosti povr njeni 
za … (količina),  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 600  
— Náhrady a iné peňažné čiastky pri vývoze vyplatené za … 
(množstvo),  
— Възстановявания и други суми за …(количество), изплатени за 
износа,  
— Restituiri și alte sume rambursate la export pentru … (cantit atea),  
— Izvozna naknada ili drugi iznos pri izvozu isplaćeni za … (ko ličina),  
or 
— Título de pago de restituciones u otras cantidades a la expor tación 
anulado por … (cantidad),  
— Ret til udbetaling af restitutioner eller andre beløb ved udf ørslen er 
annulleret for … (mængde),  
— Auszahlungsanordnung über die Ausfuhrerstattungen und sonstig en 
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 exporta tion 
cancelled for … (quantity),  
— Titre de paiement des restitutions ou autres montants à l’exp ortation 
annulé pour … (quantité),  
— Titolo di pagamento delle restituzioni o di altri importi all ’esport­
azione annullato per … (quantità),  
— Aanspraak op restituties of andere bedragen bij uitvoer verva llen 
voor … (hoeveelheid),  
— Título de pagamento de restituições ou outros montantes à 
exportação anulado para … (quantidade),  
— Oikeus vientitukeen tai muihin vietäessä maksettuihin määriin  
peruutettu … (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),  
— Nárok na vyplacení vývozních náhrad nebo jiných částek posky­
tovaných při vývozu za … (množství) zanikl,  
— Õigus saada toetusi või muid summasid ekspordil on … (kogus) 
eest kehtetuks tunnistatud,  
— Tiesības izmaksāt kompensācijas vai citas summas, kas paredzē tas 
par preču eksportēšanu, atceltas attiecībā uz … (daudzums),  
— Teisė į grąžinamųjų išmokų arba kitų eksporto atveju mokamų 
pinigų sumų mokėjimą už … (kiekis) panaikinta,  
— Kivitel esetén … igénybevett visszatérítésre vagy egyéb kedve z­
ményre való jogosultság … (mennyiség) után megszűnt,  
— Mhux intitolati għal ħlas ta’rifużjoni jew ammonti oħra fuq l -esport­
azzjoni għal … (kwantita’),  
— Uprawnienie do otrzymania dopłat lub innych kwot wynikających  z 
wywozu anulowano dla … (ilość),  
— Upravičenost do izplačila izvoznih nadomestil ali zneskov dru gih 
izvoznih ugodnosti razveljavljena za … (količina),  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 601  
— Nárok na vyplatenie náhrad alebo iných peňažných čiastok pri 
vývoze za … (množstvo) zanikol,  
— 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 f ost anulat 
pentru … (cantitatea),  
— Pravo na izvoznu subvenciju ili drugi iznos ostvaren pri izvo zu 
poništeno za … (količina),  
depending on whether the refunds or other amounts provided for on 
exportation have or have not already been paid by the competent  
authorities.  
Add the date, place and signature.  
(3) Box C: Where a duplicate of Information Sheet INF 3 has to be issued, it 
shall bear one of the following indications:  
— DUPLICADO,  
— DUPLIKAT,  
— DUPLIKAT,  
— ΑΝΤΙΓΡΑΦΟ,  
— DUPLICATE,  
— DUPLICATA,  
— DUPLICATO,  
— DUPLICAAT,  
— SEGUNDA VIA,  
— KAKSOISKAPPALE/DUPLIKAT,  
— DUPLIKAT,  
— DUPLIKÁT,  
— DUPLIKAAT,  
— DUBLIKĀTS,  
— DUBLIKATAS,  
— MÁSODLAT,  
— DUPLIKAT,  
— DUPLIKAT,  
— DVOJNIK,  
— DUPLIKÁT,  
— ДУБЛИКАТ,  
— DUPLICAT,  
— DUPLIKAT.  
Add the date, place and signature.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 602  
(4) Box D: Full name and address of the customs office of expor t 
(5) Box E: Request by the customs office of re-import  
Indicate the content of the request as follows:  
(a) verification of the authenticity of this Information sheet and the 
correctness of the information therein,  
(b) other information to be supplied (to be detailed).  
Indicate the following:  
(a) full name and address of the customs office of re-import,  
(b) date, place and signature.  
(6) Box F: Reply of the competent authorities  
Indicate the content of the reply as follows:  
(a) confirmation of the authenticity of this Information sheet and the of 
correctness of the information therein,  
(b) other information supplied (to be detailed),  
(c) additional comments.  
Indicate the following:  
(a) full name and address of the competent authorities,  
(b) date, place and signature.  
(7) Box G: Re-import  
The customs office of re-importation shall record on informatio n sheet INF 
3 the quantity of returned goods exempted from import duty. Whe re it is 
made on paper, that office shall retain the original and sendin g the copy, 
bearing the reference number and the date of declaration for fr ee circulation, 
to the customs authorities who issued it.  
The said customs authorities shall compare this copy with the o ne in their 
possession and retain it in their official files.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 603  
ANNEX 71-01  
Supporting document where goods are declared orally for temporary admission
  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 604
  
▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 605  
ANNEX 71-02  
Sensitive goods and products  
The following goods are covered by this Annex:  
(1) The following agricultural products falling under one of th e following sectors 
of the common market organization (CMO):  
Beef and veal sector: products referred to in Regulation (EU) N o 1308/2013, 
Article 1(2)(o) and listed in Annex I Part XV;  
Pigmeat sector: products referred to in Regulation (EU) No 1308 /2013, 
Article 1(2)(q) and listed in Annex I Part XVII;  
Sheepmeat and goatmeat sector: products referred to in Regulati on (EU) No 
1308/2013, Article 1(2)(r) and listed in Annex I Part XVIII;  
Eggs sector: products referred to in Regulation (EU) No 1308/20 13, 
Article 1(2)(s) and listed in Annex I Part XIX;  
Poultrymeat sector: products referred to in Regulation (EU) No 1308/2013, 
Article 1(2)(t) and listed in Annex I Part XX;  
Apiculture products: products referred to in Regulation (EU) No  1308/2013, 
Article 1(2)(v) and listed in Annex I Part XXII;  
Cereals sector: products referred to in Article 1(2)(a), Annex I Part I of 
Regulation (EU) No 1308/2013;  
Rice sector: products referred to in Article 1(2)(b), Annex I P art II of Regu­
lation (EU) No 1308/2013;  
Sugar sector: products referred to in Article 1(2)(c), Annex I Part III of 
Regulation (EU) No 1308/2013;  
Olive oil sector: products referred to in Article 1(2)(g), Anne x I Part VII of 
Regulation (EU) No 1308/2013;  
Milk and milk-products sector: products referred to in Article 1(2)(p), Annex 
I Part XVI of Regulation (EU) No 1308/2013;  
Wine sector: products referred to in Article 1(2)(l), Annex I P art XII of 
Regulation (EU) No 1308/2013 and falling under CN codes:  
0806 10 90  
2009 61  
2009 69  
2204 21 (quality wine PDO and PGI excepted)  
2204 29 (quality wine PDO and PGI excepted) 2204 30  ▼B
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(2) Ethyl alcohol and spirit products falling under CN codes:  
2207 10  
2207 20  
2208 40 39 – 2208 40 99  
2208 90 91 – 2208 90 99  
(3) ex 2401 unmanufactured tobacco  
(4) Products other than those under points 1 and 2 subject to a gricultural export 
refund.  
(5) Fishery products listed in Annex I to Council Regulation (E C) No 1379/2013 
on the common organization of the markets in fishery and aquacu lture 
products and products listed in Annex V to this regulation subj ect to a 
partial autonomous suspension.  
(6) All fishery products subject to an autonomous quota.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 607  
ANNEX 71-03  
List of permitted usual forms of handling  
(Article 220 of the Code)  
Unless otherwise specified, none of the following forms of hand ling may give 
rise to a different eight-digit CN code.  
▼M7 
In addition, none of the following forms of handling may result  in an unjustified 
import duty advantage.  
For the purposes of the previous paragraph, any of the usual fo rms of handling 
listed below which entail a change in the CN code or in the ori gin of non-Union 
goods shall be deemed to result in an unjustified import duty a dvantage if the 
goods would be, at the time where the usual forms of handling b egin, subject to 
a provisional or definitive anti-dumping duty, a countervailing  duty, a safeguard 
measure or an additional duty resulting from a suspension of co ncessions if they 
were declared for release for free circulation.  
▼B 
(1) ventilation, spreading-out, drying, removal of dust, simple  cleaning oper­
ations, repair of packing, elementary repairs of damage incurre d 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 filteri ng and weighing of 
the goods;  
(4) removal of damaged or contaminated components;  
(5) conservation, by means of pasteurisation, sterilisation, ir radiation or the 
addition of preservatives;  
(6) treatment against parasites;  
(7) anti-rust treatment;  
(8) treatment:  
— by simple raising of the temperature, without further treatme nt 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 do wn of dried 
fruits or vegetables, rehydration of fruits, or  
— dehydration of fruits even if this results in a different eig ht-digit CN 
code;  
(11) desalination, cleaning and butting of hides;  ▼B
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(12) addition of goods or addition or replacement of accessory components as 
long as this addition or replacement is relatively limited or i s 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 good s; 
(13) dilution or concentration of fluids, without further treat ment or distillation 
process, even if this results in a different eight-digit CN cod e; 
(14) mixing between them of the same kind of goods, with a diff erent quality, in 
order to obtain a constant quality or a quality which is reques ted by the 
customer, without changing the nature of the goods;  
(15) mixing of gas or fuel oils not containing biodiesel with g as or fuel oils 
containing biodiesel, classified in Chapter 27 of the CN, in or der to obtain a 
constant quality or a quality which is requested by the custome r, without 
changing the nature of the goods even if this results in a diff erent eight-digit 
CN code;  
(16) mixing of gas or fuel oils with biodiesel so that the mixt ure obtained 
contains less than 0,5 %, by volume, of biodiesel, and mixing o f 
biodiesel with gas or fuel oils so that the mixture obtained co ntains less 
than 0,5 %, by volume, of gas or fuel oils;  
(17) dividing or size cutting out of goods if only simple opera tions are involved;  
(18) packing, unpacking, change of packing, decanting and simpl e 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 oth er similar 
distinguishing signs;  
(19) testing, adjusting, regulating and putting into working or der of machines, 
apparatus and vehicles, in particular in order to control the c ompliance with 
technical standards, if only simple operations are involved;  
(20) dulling of pipe fittings to prepare the goods for certain markets;  
(21) denaturing, even if this results in a different eight-digi t CN code;  
(22) any usual forms of handling, other than the abovementioned , intended to 
improve the appearance or marketable quality of the import good s or to 
prepare them for distribution or resale, provided that these op erations do not 
change the nature or improve the performance of the original go ods. ▼B
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ANNEX 71-04  
Special provisions concerning equivalent goods  
I. CUSTOMS WAREHOUSING, INWARD AND OUTWARD PROCESSING  
Conventionally produced goods and organic goods  
It is not permitted to replace:  
— organic goods by conventionally produced goods; and  
— conventionally produced goods by organic goods.  
II. INWARD PROCESSING  
(1) Rice  
Rice classified under CN code 1006 shall not be deemed equivale nt 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, equiva lence shall 
be established by determination of the length/width ratio only.  The 
measurement of the grains shall be done in accordance with Anne x 
A(2)(d) to Regulation (EC) No 3072/95 on the common organisatio n of 
the market in rice.  
(2) Wheat  
Equivalent goods may be used only between wheat harvested in a third 
country and already released for free circulation and non-Union  wheat, of 
the same eight-digit CN code, having the same commercial qualit y and the 
same technical characteristics.  
However:  
— derogations from the ban on use of equivalent goods may be ad opted in 
respect of wheat on the basis of a communication from the Commi ssion 
to the Member States, after examination by the Committee,  
— the use of equivalent goods is permitted between Union durum wheat and 
durum wheat of third-country origin, provided it is for the pro duction of 
pasta falling within CN codes 1902 11 00 and 1902 19.  
(3) Sugar  
Recourse to the use of equivalent goods is permitted between no n-Union raw 
cane sugar (CN codes 1701 13 90 and/or 1701 14 90) and sugar be et (CN 
code 1212 91 80) under the condition that processed products fa lling within 
CN code 1701 99 10 (white sugar) are obtained.  
The equivalent quantity of raw cane sugar of standard quality a s defined in 
point III of Part B of Annex III to Regulation (EU) No 1308/201 3 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 quali ty shall be 
calculated by multiplying the quantity of white sugar with a co efficient 
obtained by dividing 100 by the yield of raw cane sugar. The yi eld of raw 
cane sugar shall be calculated as set out in point III of Part B of Annex IIĪ to 
Regulation (EU) No 1308/2013.  
(4) Live animals and meat  
Equivalent goods may not be used for inward-processing operatio ns on live 
animals or meat.  ▼B
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Derogation from the ban on the use of equivalent goods can be m ade for 
meat which has been made subject of a communication by the Comm ission 
to the Member States, after an examination carried out by a bod y composed 
of representatives of the customs administrations of the Member  States if the 
applicant can prove that equivalence is economically necessary and if the 
customs authorities transmit the draft of the procedures forese en to control 
the operation.  
(5) Maize  
The use of equivalent goods between Union and non-Union maize i s possible 
only in the following cases and subject to the following condit ions:  
(1) In the case of maize for use in animal feed, the use of equ ivalent goods is 
possible provided that a customs control system is set up to en sure that 
the non-Union 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 v arieties 
with the exception of maizes rich in amylopectin (wax-like maiz e or 
‘waxy’ maize) which are only equivalent between themselves.  
(3) In the case of maize used in the manufacture of meal produc ts, the use of 
equivalent goods is possible between all varieties with the exc eption 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 Union extra virgin olive oil falling within CN code  
1509 10 90 which corresponds to the description in Point 1(a) 
of Part VIII of Annex VII to Regulation (EU) No 1308/2013 
and non-Union 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 Union virgin olive oil falling within CN code 
1509 10 90 which corresponds to the description in Point 1(b) 
of the Part VIII of Annex VII to Regulation (EU) No 1308/2013 
and non-Union 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 requirements of 
the said Point 1(b);  
(c) between Union lampante virgin olive oil falling within CN c ode 
1509 10 10 which corresponds to the description in Point 1(c) o f 
the Part VIII of Annex VII to Regulation (EU) No 1308/2013 
and non-Union lampante virgin olive oil of the same CN code, 
provided that the processed product is:  
— refined olive oil falling within CN code 1509 90 00 which 
corresponds to the description in Point 2 of Part VIII of the 
abovementioned Annex VII, or  
— olive oil falling within CN code 1509 90 00 which 
corresponds to the description in Point 3 of Part VIII of the 
said Annex VII and is obtained by blending with Union 
virgin olive oil falling within CN code 1509 10 90.  ▼B
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(2) olive-pomace oil  
between Union unrefined olive-pomace oil falling within CN code  
1510 00 10 which corresponds to the description in Point 4 of P art 
VIII of Annex VII to Regulation (EC) No 1234/2007 and non-Union  
unrefined olive-pomace oil of the same CN code, provided that t he 
olive-pomace oil processed product falling within CN code 
1510 00 90 and corresponding to the description in Point 6 of P art 
VIII of the said Annex VII is obtained by blending with Union v irgin 
olive oil falling within CN code 1509 10 90.  
B. The blendings referred to in Point A.1(c) second indent and Point A.2, 
with non-Union virgin olive oil, used in an identical manner, a re auth­
orised only where the arrangements for supervision of the proce dure are 
organized in a manner that makes it possible to identify the pr oportion of 
non-Union virgin olive oil in the total quantity of blended oil  exported.  
C. The processed products must be put into immediate packaging of 220 
litres or less. By way of derogation, in the case of agreed con tainers of 
20 tonnes maximum, the customs authorities may allow the export ation 
of the oils found in the preceding Points on condition that the re is 
systematic control of the quality and quantity of the exported product.  
D. Equivalence shall be checked by using commercial records to verify the 
quantity of oils used for blending and, for the purpose of veri fying the 
quality concerned, by comparing the technical characteristics o f samples 
of the non-Union oil taken when it was entered for the procedur e with the 
technical characteristics of the samples of the Union oil used taken when 
the processed product concerned was processed against the techn ical 
characteristics of the samples taken at the time of actual expo rtation of 
the processed product at the point of exit. Samples shall be ta ken 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 refe rence to 
the parameters in Annex I to Commission Regulation (EEC) No 
2568/91 (  1 ). 
▼M7 __________  
▼B 
III. OUTWARD PROCESSING  
The use of equivalent goods is not permitted for goods which ar e covered by 
Annex 71-02.  ▼B 
( 1 ) OJ L 248, 5.9.1991, p. 1.
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ANNEX 71-05  
Standardised exchange of information (INF)  
Section A  
Standardised exchange of information (INF) between customs authorities is 
not yet required but the supervising customs office shall make available the 
relevant INF data elements in the electronic system relating to INF  
The supervising customs office shall make available the followi ng data elements 
in accordance with  Article 181(1) . Where a customs declaration or re-export 
declaration/notification refers to an INF, the competent custom s authorities 
shall provide additional data elements in accordance with  Article 181(3).  
The holder of an authorisation for inward processing IM/EX whic h involves one 
Member State may request the supervising customs office to make  the relevant 
INF data elements available via the electronic system relating to INF in order to 
prepare the standardised exchange of information between custom s authorities, if 
the responsible customs authority has requested such INF.  
Note:  
(M) means mandatory and (O) means optional  
Common data elements  Comments  
►M7 Authorisation/declaration number (M) ◄  
Person making the request (M)  EORI number used for identification purposes  
►M7 Declarant (O) ◄  ►M7 Only if this person is different from the 
holder of the authorisation ◄  
INF number (M)  Unique number given by the supervising 
customs office 
[e.g. IP EX/IM/123456/GB +  authorisation no ] 
Supervising customs office (M)  COL code would be used for identification 
purposes  
Customs office using the INF data elements (O)  COL code would be used for identification 
purposes. This data element will be provided 
if the INF data elements are actually used.  
Description of the goods which are covered by 
the INF (M)  
►M7 CN code, net quantity (including net 
mass and/or supplementary units when applic­
able), value of goods (indicating the relevant 
currency) (M) ◄  ►M7 These data elements are related to the 
total net quantity of goods for which the INF 
is requested. Before the relevant customs declar­
ation(s) is (are) lodged, the tariff classification 
of goods must be the same as the one estab­
lished in the authorisation granted by the 
competent customs authorities. Before the 
relevant customs declaration is lodged, the 
value can be estimated according to the author­
isation granted by the competent customs 
authorities. ◄  
Description of the processed products which are 
covered by the INF (M)  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 613  
Common data elements  Comments  
►M7 CN code, net quantity (including net 
mass and/or supplementary units when applic­
able), value of processed products (indicating 
the relevant currency) (M) ◄  ►M7 These data elements are related to the 
total net quantity of processed products for 
which the INF is requested. Before the 
relevant customs declaration(s) is (are) lodged, 
the tariff classification of processed products 
must be the same as the one established in the 
authorisation granted by the competent customs 
authorities. Before the relevant customs 
declaration is lodged, the value can be 
estimated according to the authorisation 
granted by the competent customs 
authorities. ◄  
Particulars of the customs declaration(s) placing 
goods under the special procedure (O)  Where a customs declaration refers to the INF, 
this data element shall be provided by the  
customs office of placement . 
MRN (O)  This data element may be provided if the INF 
data elements are actually used.  
Remarks (O)  Any additional information may be entered  
Specific data elements IP  Comments  
If a customs debt is incurred, the amount of 
import duty shall be calculated in accordance 
with Article 86(3) of the Code (O)  — 
Equivalent goods (O)  —  
Prior exportation (O)  —  
►M7 Business case IP IM/EX (as referred to in 
Article 1(30)) ◄  
Customs declaration of placement under inward 
processing was accepted (O)  Where a customs declaration refers to the INF, 
this data element shall be provided by the  
customs office of placement . 
Particulars necessary for application of 
commercial policy measures (O)  — 
Last date for discharge (O)  Where a customs declaration refers to the INF, 
this data element shall be provided by the  
customs office of placement . 
►M7 CN Code, net quantity (including net 
mass and/or supplementary units when applic­
able), value (indicating the relevant currency) 
(M) ◄  Indicate the quantity of goods which were 
placed under IP. This data element shall be 
provided by the  customs office of placement . 
The declaration of discharge was accepted (O)  Where a customs declaration refers to the INF, 
this data element shall be provided by the  
customs office of discharge . ▼B
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Specific data elements IP  Comments  
►M7 CN Code, net quantity (including net 
mass and/or supplementary units when applic­
able), value (indicating the relevant currency) 
(M) ◄  In case of discharge, indicate the quantity of 
processed products which is available. This 
data element shall be provided by the  customs 
office of discharge . 
Date of exit and exit result (O)  These data elements shall be provided by the 
customs office of exit.  
►M7 Business case IP EX/IM (as referred to in 
Article 1(29) ◄  
Export declaration under IP EX/IM was 
accepted (O)  Where a export declaration refers to the INF, 
this data element shall be provided by the  
customs office of export . 
Particulars necessary for application of 
commercial policy measures (O)  
Last date of placement of non-Union goods, 
which are replaced by equivalent goods, under 
inward processing (O)  Where a customs declaration refers to the INF, 
this data element shall be provided by the  
customs office of export . 
►M7 CN Code, net quantity (including net 
mass and/or supplementary units when applic­
able), value (indicating the relevant currency) 
(M) ◄  Indicate the quantity of goods which can be 
placed under IP. This data element shall be 
provided by the  customs office of export . 
Date of exit and exit result  These data elements shall be provided by the  
customs office of exit . 
Date of placement of non-Union goods, which 
are replaced by equivalent goods, under inward 
processing (O)  Where a customs declaration refers to the INF, 
this data element shall be provided by the  
customs office of placement . 
►M7 CN Code, net quantity (including net 
mass and/or supplementary units when applic­
able), value (indicating the relevant currency) 
(M) ◄  In case of placement of non-Union goods under 
inward processing, indicate the quantity 
available. This data element shall be provided 
by the  customs office of placement . 
Specific data elements OP  Comments  
►M7 Business case OP EX/IM (as referred to 
in Article 1(28) ◄  
Country of processing (O)  —  
Member State of re-importation (O)  —  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 615  
Specific data elements OP  Comments  
Equivalent goods (O)  —  
Customs declaration OP number (M)  Where a customs declaration for OP refers to 
the INF, this data element shall be provided by 
the customs office of export/placement . 
Identification of goods (M)  (M) unless equivalent goods may be used. 
Where a customs declaration refers to the INF, 
this data element shall be provided by the  
customs office of export/placement . 
►M7 CN Code, net quantity (including net 
mass and/or supplementary units when 
applicable) (M) ◄  In case of placement of Union goods under 
outward processing, indicate the quantity 
available. This data element shall be provided 
by the  customs office of export/placement . 
Last date of re-importation of processed 
products (M)  Where a customs declaration refers to the INF, 
this data element shall be provided by the  
customs office of export/placement . 
Exit result (M)  Where a customs declaration refers to the INF, 
this data element shall be provided by the  
customs office of exit . 
Date of re-importation of processed products 
(M) Where a customs declaration refers to the INF, 
this data element shall be provided by the  
customs office for release for free circulation . 
Particulars of the customs declaration(s) for 
release for free circulation (O)  Where a customs declaration for release for free 
circulation refers to the INF, this data element 
shall be provided by the  customs office for 
release for free circulation . 
►M7 CN Code, net quantity (including net 
mass and/or supplementary units when applic­
able), value (indicating the relevant currency) 
(M) ◄  In case of re-importation of processed products, 
indicate the quantity of processed products 
which can be re-imported under outward 
processing. This data element shall be 
provided by the  customs office for release 
for free circulation . 
►M7 Business case OP IM/EX (as referred to 
in Article 1(27) ◄  
Prior importation of processed products (O)  This data element shall be provided by the  
customs office for release for free circulation . 
(guarantee must be provided)  
Last date of placement of Union goods, which 
are replaced by equivalent goods, under outward 
processing (O)  Where a customs declaration refers to the INF, 
this data element shall be provided by the  
customs office for release for free circulation . ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 616  
Specific data elements OP  Comments  
Date of placement of Union goods, which are 
replaced by equivalent goods, under outward 
processing (M)  Where a customs declaration refers to the INF, 
this data element shall be provided by the  
customs office of export/placement . 
►M7 CN Code, net quantity (including net 
mass and/or supplementary units when applic­
able), value (indicating the relevant currency) 
(M) ◄  In case of placement of Union goods, which are 
replaced by equivalent goods, under outward 
processing, indicate the quantity of Union 
goods which must be placed under outward 
processing. Where a customs declaration refers 
to the INF, this data element shall be provided 
by the  customs office of export/placement . 
Exit result (M)  Where a customs declaration refers to the INF, 
this data element shall be provided by the  
customs office of exit . 
Section B  
Standardised exchange of information (INF) between customs authorities is 
required but the INF data elements are not yet available in the electronic 
system relating to INF  
(1) The responsible customs authority as referred to in Article  101(1) of the 
Code has requested an INF between customs authorities in accord ance 
with Article 181(2) because a customs debt is incurred in accor dance with 
Articles 77(1)(a) or 79(1) of the Code for processed products w hich were 
obtained under inward processing IM/EX. The calculation of the amount of 
import duty shall be made in accordance with Article 86(3) of t he Code but 
the responsible customs authority does not have information on the goods 
which were placed under inward processing IM/EX.  
(2) The responsible customs authority as referred to in Article  101(1) of the 
Code has requested an INF between customs authorities in accord ance 
with Article 181(2) because a customs debt is incurred in accor dance with 
Articles 77(1)(a) or 79(1) of the Code for processed products w hich were 
obtained under inward processing IM/EX and Commercial Policy Me asures 
are applicable.  
(3) In situations covered by points 1 or 2 above the responsibl e customs 
authority shall provide the following data elements:  
Common data elements  Comments  
Type of request (M)  Procedure needs to be identified (IP or IP 
CPM). The data element ‘Type of request’ is 
needed only in cases where the customs 
declaration does not refer to an INF.  
The responsible customs authority as 
referred to in Article 101(1) of the Code (M)  COL code would be used for identification 
purposes  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 617  
Common data elements  Comments  
Authorisation number (M)  —  
CPM (O)  
Supervising customs office receiving the 
request (M)  COL code would be used for identification 
purposes  
Description of the goods or processed 
products for which the INF is requested (M)  — 
CN Code, net quantity, value (M)  
MRN (O)  
▼M7 
Date on which the customs debt is incurred 
or on which CPM apply (M)  
▼B 
Remarks (O)  Any additional information may be entered  
The supervising customs office receiving the request shall make  available the 
following data elements:  
Specific data elements IP IM/EX  Comments  
The amount of import duty to be entered in 
the accounts and notified to the debtor in 
accordance with Article 86(3) of the Code 
(O) — 
Particulars necessary for application of 
commercial policy measures (O)  — 
INF number (M)  Unique number given by the supervising 
customs office 
[e.g. IP/123456/GB +  authorisation no (EORI 
no is part of the authorisation no)]  
MRN (O)  —  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 618  
ANNEX 71-06  
Information to be provided in the bill of discharge  
(a) reference particulars of the authorisation;  
(b) the quantity of each type of goods which were placed under the special 
procedure in respect of which discharge is claimed;  
(c) the CN code of the goods which were placed under the specia l procedure;  
(d) the rate of import duties to which the goods which were pla ced under the 
special procedure are liable and, where applicable, their custo ms value;  
(e) the particulars of the customs declarations placing goods u nder the special 
procedure;  
(f) the type and quantity of the processed products or the good s placed under the 
procedure and particulars of the subsequent customs declaration  or any other 
document relating to the discharge of the procedure;  
(g) the CN code and the customs value of the processed products  if the value 
scale method is used for the purpose of discharge;  
(h) the rate of yield;  
(i) the amount of import duty to be paid. Where this amount ref ers to the 
application of Article 175(4), it shall be specified;  
(j) the periods for discharge.  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 619  
ANNEX 72-03  
TC11 receipt  
Common data requirements  
(1) Place, name and reference number of the customs office of d estination  
(2) Type of transit declaration  
(3) Registration date by the customs office of departure  
(4) Master Reference Number (MRN) registered  
(5) Place, name and reference number of the customs office of d eparture  
(6) Place and date of the issuance of the receipt  
(7) Signature and official stamp of the customs office of desti nation  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 620  
ANNEX 90  
Table of correspondence referred to in Article 254  
Applicable provisions under Regulation (EEC) No 2913/92 and 
Regulation (EEC) No 2454/93  Applicable provisions under the Code, this Regulation and 
Implementing Regulation (EU) 2015/2447  
1 Authorised Economic Operator Conditions and criteria 
for granting the AEO certificate 
(Article 5a of Regulation (EEC) No 2913/92 and 
Articles 14a and Articles 14g to 14k of Regulation 
(EEC) No 2454/93)  Authorised Economic Operator – criteria for granting 
the AEO status 
(Articles 22, 38 and 39 of the Code and Articles 24 to 
28 of Implementing Regulation (EU) 2015/2447)'.  
2. Comprehensive security, including the comprehensive 
guarantee for Community transit 
(in general: Article 191 of Regulation (EEC) No 
2913/92; for Community transit: Article 94 of Regu­
lation (EEC) No 2913/92 and Articles 373 and 379- 
380 of Regulation (EEC) No 2454/93)  Authorisation to use a comprehensive guarantee 
(Articles 89(5) and 95 of the Code and Article 84 of 
this Regulation)  
3 Individual guarantee in the form of individual 
guarantee vouchers 
(Article 345(3) of Regulation (EEC) No 2454/93)  Individual guarantee in the form of vouchers 
(Article 160 of Implementing Regulation (EU) 2015/ 
2447)  
4 Authorisations for the operation of temporary storage 
facilities 
(Article 51(1) of Regulation (EEC) No 2913/92, 
Articles 185 to 187a of Regulation (EEC) No 2454/ 
93) Authorisations for the operation of temporary storage 
facilities 
(Article 148 of the Code, Articles 107 to 111 of this 
Regulation and Article 191 of Implementing Regu­
lation (EU) 2015/2447)  
5 ►M3 Authorisations for ‘simplified declaration’ 
(Article 76(1)(a) and (b) of Regulation (EEC) No 
2913/92, Articles 253 to 253g, 254, 260 to 262, 
269 to 271, 276 to 278, 282, 289 of Regulation 
(EEC) No 2454/93) ◄  Authorisations for ‘simplified declaration’ (Articles 
166(2), 167 of the Code, Articles 145 to 147 of this 
Regulation and Articles 223, 224 and 225 of Imple­
menting Regulation (EU) 2015/2447)  
6 Authorisations for ‘local clearance procedure’ 
(Article 76(1)(c) of Regulation (EEC) No 2913/92, 
Articles 253 to 253g, 263 to 267, 272 to 274, 276 
to 278, 283 to 287of Regulation (EEC) No 2454/93)  Authorisations for ‘entry in the declarant’s records’ 
(Article 182 of the Code, Article 150 and Articles 
226 to 229 of Implementing Regulation (EU) 2015/ 
2447) 
Or Authorisation for ‘simplified declaration’ (see point 
(5) 
►M3 And/or places designated or approved by the 
customs authorities as referred to in Article 5(33) of 
the Code ◄  
7 Authorisations for ‘SASP’ (Articles 1(13), 253h to 
253m of Regulation (EEC) No 2454/93)  Authorisations for ‘centralized clearance’ (Article 179 
of the Code, Article 149 of this Regulation and Articles 
229 to 232 of Implementing Regulation (EU) 2015/ 
2447)  
8 Authorisations to run a regular shipping service 
(Article 313b of Regulation (EEC) No 2454/93)  Authorisations to run a regular shipping service 
(Article 120 of this Regulation)  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 621  
Applicable provisions under Regulation (EEC) No 2913/92 and 
Regulation (EEC) No 2454/93  Applicable provisions under the Code, this Regulation and 
Implementing Regulation (EU) 2015/2447  
9 Authorisations for authorised consignor to issue a 
proof of status T2L, T2LF or commercial document 
without submitting it for endorsement to customs 
(Article 324a of Regulation (EEC) No 2454/93)  Authorisations for authorised issuer to issue proof of 
status T2L, T2LF or customs goods manifest without 
submitting it for endorsement to customs (Article 128 
of this Regulation)  
10 Authorisations ‘banana weighers’ (Articles 290a to 
290c of Regulation (EEC) No 2454/93)  Authorisations ‘banana weighers’ (Articles 155 to 157 
of this Regulation and Articles 251 and 252 of Imple­
menting Regulation (EU) 2015/2447)  
11 Authorisation for authorised consignor for the 
Community transit 
(Articles 372(1)(d) to 378 and Articles 398 to 402 of 
Regulation (EEC) No 2454/93)  Authorisation for the status of authorised consignor, 
allowing the holder of the authorisation to place 
goods under the Union transit procedure without pres­
enting them to customs 
(Article 233(4)(a) of the Code, Articles 191, 192 and 
193 of this Regulation and Articles 313 and 314 of 
Implementing Regulation (EU) 2015/2447)  
12 Authorisation for authorised consignee for the 
Community transit 
(Articles 372(1)(e) to 378 and Articles 406 to 408 of 
Regulation (EEC) No 2454/93)  Authorisation for the status of authorised consignee, 
allowing the holder of the authorisation to receive 
goods moved under the Union transit procedure at 
than authorised place to end the procedure in 
accordance with Article 233(2) of the Code 
(Article 233(4)(b) of the Code, Articles 191, 194 and 
195 of this Regulation and Articles 313, 315 and 316 
of Implementing Regulation (EU) 2015/2447)  
13 Authorisation for authorised consignee for TIR transit 
(Articles 454a and454b of Regulation (EEC) No 
2454/93)  Authorisation for authorised consignee for TIR 
purposes 
(Article 230 of the Code, Articles 185, 186 and 187 of 
this Regulation and Article 282 of Implementing Regu­
lation (EU) 2015/2447)  
14 Authorisation for Processing under Customs Control 
(Articles 84 to 90 and 130 to 136 of Regulation 
(EEC) No 2913/92 and Articles 496 to 523, 551 
and 552 of Regulation (EEC) No 2454/93)  Authorisation for inward processing 
(Articles 210 to 225 and 255 to 258 of the Code and 
Articles 161 to 183 and 241 of this Regulation)  
15 Authorisation for inward processing suspension 
system  
►M3 (Articles 84 to 90, Articles 114 to 123 and 
Article 129 of Regulation (EEC) No 2913/92; 
Articles 496 to 523 and Articles 536 to 549 of Regu­
lation (EEC) No 2454/93) ◄ 
General rules for calculating the amount of import or 
export duty 
(Articles 201 to 216 of Regulation (EEC) No 2913/92 
and Articles 517- 519 of Regulation (EEC) No 2454/ 
93) Authorisation for inward processing 
(Articles 210 to 225 and 255 to 258 of the Code and 
Articles 161 to 183 and 241 of this Regulation) 
General rules for calculating the amount of import or 
export duty 
Article 86(3) of the Code 
Special rules for calculating the amount of import or 
export duty if the economic conditions are deemed to 
be fulfilled in the cases covered by Article 167(1)(h), 
(i), (m), (p), (r) or (s) of this Regulation: 
Article 85(1) of the Code  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 622  
Applicable provisions under Regulation (EEC) No 2913/92 and 
Regulation (EEC) No 2454/93  Applicable provisions under the Code, this Regulation and 
Implementing Regulation (EU) 2015/2447  
16 ►M3 Authorisation for inward processing drawback 
system (Articles 84 to 90 and Articles 114 to 129 of 
Regulation (EEC) No 2913/92; Articles 496 to 523, 
Articles 536 to 544 and Article 550 of Regulation 
(EEC) No 2454/93) ◄ 
General rules for calculating the amount of import or 
export duty 
(Articles 201 to 216 of Regulation (EEC) No 2913/92 
and Articles 517-519 of Regulation (EEC) No 2454/ 
93) Authorisation for inward processing 
(Articles 210 to 225 and 255 to 258 of the Code and 
Articles 161 to 183 and 241 of this Regulation) 
General rules for calculating the amount of import or 
export duty 
Article 86(3) of the Code 
Special rules for calculating the amount of import or 
export duty if the economic conditions are deemed to 
be fulfilled in the cases covered by of Article 167(1)(h), 
(i), (m), (p), (r) or (s) of this Regulation: 
Article 85(1) of the Code  
17 Authorisations for the operation of storage facilities as 
a customs warehouse type A 
(Article 100 of Regulation (EEC) No 2913/92, 
Articles 526 and 527 of Regulation (EEC) No 2454/ 
93) Authorisations for a public customs warehouse of type 
I 
(Article 211 and 240 to 243 of the Code, Articles 161 
to 183 of this Regulation)  
18 Authorisations for the operation of storage facilities as 
a customs warehouse type B 
(Article 100 of Regulation (EEC) No 2913/92, 
Articles 526 and 527 of Regulation (EEC) No 2454/ 
93) Authorisations for a public customs warehouse of type 
II 
(Article 211 and 240 to 243 of the Code, Articles 161 
to 183 of this Regulation)  
19 Authorisations for the operation of storage facilities as 
a customs warehouse type C 
(Article 100 of Regulation (EEC) No 2913/92, 
Articles 526 and 527 of Regulation (EEC) No 2454/ 
93) Authorisations for a private customs warehouse 
(Article 211 and 240 to 243 of the Code, Articles 161 
to 183 of this Regulation)  
20 Authorisations for the operation of storage facilities as 
a customs warehouse type D 
(Article 100 of Regulation (EEC) No 2913/92, 
Articles 526 and 527 of Regulation (EEC) No 2454/ 
93) Authorisations for a private customs warehouse 
(Article 211 and 240 to 243 of the Code, Articles 161 
to 183 of this Regulation)  
21 Authorisations for the operation of storage facilities as 
a customs warehouse type E 
(Article 100 of Regulation (EEC) No 2913/92, 
Articles 526 and 527 of Regulation (EEC) No 2454/ 
93) Authorisations for a private customs warehouse 
(Article 211 and 240 to 243 of the Code, Articles 161 
to 183 of this Regulation)  
22 Authorisations for the operation of storage facilities as 
a customs warehouse type F 
(Article 100 of Regulation (EEC) No 2913/92, 
Articles 526 and 527 of Regulation (EEC) No 2454/ 
93) Authorisations for a public customs warehouse of type 
III 
(Article 211 and 240 to 243 of the Code, Articles 161 
to 183 of this Regulation)  ▼B
 02015R2446 — EN — 01.01.2021 — 005.001 — 623  
Applicable provisions under Regulation (EEC) No 2913/92 and 
Regulation (EEC) No 2454/93  Applicable provisions under the Code, this Regulation and 
Implementing Regulation (EU) 2015/2447  
23 Authorisations for free zones of control type I 
(Articles 166 to 176 of Regulation (EEC) No 2913/92, 
Articles 799 to 812 of Regulation (EEC) No 2454/93)  Authorisations for free zone 
(Articles 243 to 249 of the Code) 
To be implemented at national level  
24 Authorisations for free zones of control type II 
(Articles 166 to 176 of Regulation (EEC) No 2913/92, 
Articles 799 to 804 and 812 of Regulation (EEC) No 
2454/93)  Authorisations for customs warehouse 
The customs authorities shall decide after 1 May 2016 
which particular type of customs warehouse those free 
zones shall be deemed to be equivalent to. 
(Articles 240 to 242 of the Code and Articles 161 to 
183 of this Regulation)  
25 Authorisations for free warehouse 
(Articles 166 to 176 of Regulation (EEC) No 2913/92, 
Articles 799 to 804 and 812 of Regulation (EEC) No 
2454/93)  Authorisations for customs warehouse 
The customs authorities shall decide without delay 
which particular type of customs warehouse those 
free warehouses shall be deemed to be equivalent to. 
(Articles 240 to 242 of the Code and Articles 161 to 
183 of this Regulation)  
26 Authorisation for the use of seals of a special type 
(Article 372(1)(b) to Article 378 and Article 386 of 
Regulation (EEC) No 2454/93)  Authorisation for the use of seals of a special type, 
where sealing is required to ensure the identification 
of the goods placed under the Union transit procedure 
(Article 233(4)(c) of the Code, Articles 191 and 197 of 
this Regulation and Articles 313 and 317 of Implemen­
ting Regulation (EU) 2015/2447)  
27 Authorisation for outward processing 
(Articles 84 to 90 and 145 to 160 of Regulation 
(EEC) No 2913/92, Articles 496 to 523 and 585 to 
592 of Regulation (EEC) No 2454/93)  Authorisation for outward processing 
(Articles 210 to 225 and 255, 259 to 262 of the Code 
and Articles 163, 164, 166, 169, 171 to 174, 176, 178, 
179, 181, 240, 242, 243 of this Regulation and Articles 
259 to 264 and Articles 266, 267, 268 and 271 of 
Implementing Regulation (EU) 2015/2447)  
28 Authorisation for Temporary Importation 
(Articles 84 to 90 and 137 to 144 of Regulation 
(EEC) No 2913/92 and Articles 496 to 523 and 553 
to 584 of Regulation (EEC) No 2454/93)  Authorisation for Temporary Admission 
(Articles 210 to 225 and 250 to 253 of the Code, 
Articles 163 to 165, 169, 171 to 174, 178, 179, 182, 
204 to 238 of this Regulation and Articles 258, 260 to 
264, 266 to 270, 322 and 323 of Implementing Regu­
lation (EU) 2015/2447)  
29 Authorisation for end-use 
(Articles 21 and 82 of Regulation (EEC) No 2913/92 
and Articles 291 to 300 of Regulation (EEC) No 
2454/93)  Authorisation for end-use 
(Articles 210 to 225, 254 of the Code and Articles 161 
to 164, 169, 171 to 175, 178, 179, 239 of this Regu­
lation and Articles 260 to 269 of Implementing Regu­
lation (EU) 2015/2447)  ▼B