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►B COMMISSION IMPLEMENTING REGULATION (EU) 2015/2447  
of 24 November 2015  
laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of 
the European Parliament and of the Council laying down the Union Customs Code  
(OJ L 343, 29.12.2015, p. 558)  
Amended by:  
Official Journal  
No page  date  
►M1 Commission Implementing Regulation (EU) 2017/989 of 8 June 201 7 L 149  1 9  13.6.2017  
►M2 Commission Implementing Regulation (EU) 2018/604 of 18 April 2 018 L 101  2 2  20.4.2018  
►M3 Commission Implementing Regulation (EU) 2019/1394 of 10 Septem ber 
2019  L 234  1  11.9.2019  
►M4 Commission Implementing Regulation (EU) 2020/893 of 29 June 20 20 L 206  8  30.6.2020  
►M5 Commission Implementing Regulation (EU) 2020/1727 of 
18 November 2020  L 387  1  19.11.2020  
►M6 Commission Implementing Regulation (EU) 2020/2038 of 
10 December 2020  L 416  4 8  11.12.2020  
Corrected by:  
►C1 Corrigendum, OJ L 87, 2.4.2016, p. 35 (2015/2447)  02015R2447 — EN — 01.01.2021 — 008.003 — 1
02015R2447 — EN — 01.01.2021 — 008.003 — 2  
COMMISSION IMPLEMENTING REGULATION (EU) 2015/2447  
of 24 November 2015  
laying down detailed rules for implementing certain provisions of 
Regulation (EU) No 952/2013 of the European Parliament and of 
the Council laying down the Union Customs Code  
TITLE I  
GENERAL PROVISIONS  
CHAPTER 1  
Scope of the customs legislation, mission of customs and definitions  
Article 1  
Definitions  
(1) For the purposes of this Regulation, Article 1 of Commissio n 
Delegated Regulation (EU) 2015/2446 (  1 ) shall apply.  
(2) For the purposes of this Regulation, the following definiti ons 
shall apply:  
(1) ‘cabin baggage’ means, in the case of air travel, the bagga ge that 
the natural person takes with him into and out of the aircraft cabin;  
(2) ‘customs office of presentation’ means the customs office 
competent for the place where the goods are presented;  
(3) ‘hold baggage’, in the case of air travel, means the baggag e that 
has been checked in at the airport of departure and is not 
accessible to the natural person during the flight nor, where 
relevant, during any stopovers;  
(4) ‘identical goods’ means, in the context of customs valuatio n, 
goods produced in the same country which are the same in all 
respects, including physical characteristics, quality and reput ation. 
Minor differences in appearance shall not preclude goods 
otherwise conforming to the definition from being regarded as 
identical;  
(5) ‘international Union airport’ means any Union airport which , 
having been so authorised by the customs authority, is approved  
for air traffic with territories outside of the customs territo ry of the 
Union;  
(6) ‘intra-Union flight’ means the movement of an aircraft betw een 
two Union airports, without any stopover, which does not start 
from or end at a non-Union airport;  
(7) ‘main processed products’ means the processed products for which 
the authorisation for inward processing has been granted;  ▼B 
( 1 ) Commission Delegated Regulation (EU) 2015/2446 of 28 July 201 5 supple­
menting Regulation (EU) No 952/2013 of the European Parliament and of the 
Council with regard to detailed rules of specifying some of the  provisions of 
the Union Customs Code (see page 1 of this Official Journal).
 02015R2447 — EN — 01.01.2021 — 008.003 — 3  
(8) ‘marketing activities’ means, in the context of customs val uation, 
all activities relating to advertising or marketing and promoti ng the 
sale of the goods in question and all activities relating to 
warranties or guarantees in respect of them;  
(9) ‘secondary processed products’ means processed products whi ch 
are a necessary by-product of the processing operation other th an 
the main processed products;  
(10) ‘business or tourist aircraft’ means private aircraft inte nded for 
journeys whose itinerary depends on the wishes of the user;  
(11) ‘public customs warehouse type III’ means a customs wareho use 
which is operated by the customs authorities;  
(12) ‘fixed transport installation’ means technical means used for 
continuous transport of goods such as electricity, gas and oil;  
(13) ‘customs office of transit’ means either of the following:  
(a) the customs office competent for the point of exit from the  
customs territory of the Union when the goods are leaving that 
territory in the course of a transit operation via a frontier w ith 
a territory outside the customs territory of the Union other th an 
a common transit country;  
(b) the customs office competent for the point of entry into th e 
customs territory of the Union when the goods have crossed a 
territory outside the customs territory of the Union in the 
course of a transit operation;  
(14) ‘similar goods’, in the context of customs valuation, mean s goods 
produced in the same country, which, although not alike in all 
respects, have like characteristics and like component material s 
which enable them to perform the same functions and to be 
commercially interchangeable; the quality of the goods, their r epu­
tation and the existence of a trademark are among the factors t o be 
considered in determining whether goods are similar.  
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  
F o r m a t s a n d c o d e s o f c o m m o n d a t a r e q u i r e m e n t s , d a t a - 
e x c h a n g e a n d s t o r a g e  
▼M1 
Article 2  
Formats and codes for common data requirements  
(Article 6(2) of the Code)  
1. The formats and codes for the common data requirements refer red 
to in Article 6(2) of the Code and in Article 2 of Delegated Re gulation  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 4  
(EU) 2015/2446 for the exchange and storage of information requ ired 
for applications and decisions are set out in Annex A to this R egulation.  
2. The formats and codes for the common data requirements refer red 
to in Article 6(2) of the Code and in Article 2 of Delegated Re gulation 
(EU) 2015/2446 for the exchange and storage of information requ ired 
for declarations, notifications and proof of customs status are  set out in 
Annex B to this Regulation.  
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 Commission Implementing Decision (EU) 
2016/578 (  1 ), the formats and codes provided for in Annex A to this 
Regulation in relation with BTI applications and decisions shal l not 
apply and the formats and codes set out in Annexes 2 to 5 to 
Commission Delegated Regulation (EU) 2016/341 (  2 ) shall apply.  
By way of derogation from paragraph 1 of this Article, until th e date of 
the upgrading of the Authorised Economic Operator (AEO) system 
referred to in the Annex to Implementing Decision (EU) 2016/578 , 
the formats and codes provided for in Annex A to this Regulatio n in 
relation with AEO applications and authorisations shall not app ly and 
the formats and codes set out in Annexes 6 and 7 to Delegated R egu­
lation (EU) 2016/341 shall apply.  
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 (EU) 
2016/578, the formats and codes of the common data requirements  
set out in Annex B to 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 (EU) 2016/578, the exchange and storage of information  
required for declarations, notifications and proof of customs s tatus 
shall be subject to the formats and codes set out in Annex 9 to  
Delegated Regulation (EU) 2016/341.  
5. Until the date of deployment of the UCC Customs Decisions 
system referred to in the Annex to Implementing Decision (EU) 
2016/578, customs authorities may decide that formats and codes  
other than those laid down in Annex A to this Regulation are to  
apply in respect of the following applications and authorisatio ns: ▼M1 
( 1 ) Commission Implementing Decision (EU) 2016/578 of 11 April 20 16 estab­
lishing the Work Programme relating to the development and depl oyment of 
the electronic systems provided for in the Union Customs Code ( OJ L 99, 
15.4.2016, p. 6). 
( 2 ) 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).
 02015R2447 — EN — 01.01.2021 — 008.003 — 5  
(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. Until the date of deployment of the UCC Customs Decisions 
system, customs authorities may allow the formats and codes of the 
data requirements for applications and authorisations set out i n Annex 
12 to Delegated Regulation (EU) 2016/341 to be used instead of the 
data requirements laid down in Annex A to this Regulation for t he 
following applications and authorisations:  
(a) applications and authorisations for the use of simplified d eclaration;  
(b) applications and authorisations for centralised clearance;  
(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;  
7. Notwithstanding paragraph 6, until the dates of deployment o f the 
UCC Automated Export System (AES) or of the upgrading of the 
National Import Systems referred to in the Annex to Implementin g 
Decision (EU) 2016/578, where an application for an authorisati on is  ▼M1
 02015R2447 — EN — 01.01.2021 — 008.003 — 6  
based on a customs declaration in accordance with Article 163(1 ) of 
Delegated Regulation (EU) 2015/2446, the formats and codes set out in 
Annex 12 to Delegated Regulation (EU) 2016/341 shall apply in r espect 
of the additional data elements required for that application.  
▼B 
Article 3  
Security of electronic systems  
(Article 16(1) of the Code)  
1. When developing, maintaining and employing electronic system s 
referred to in Article 16(1) of the Code the Member States shal l 
establish and maintain adequate security arrangements for the e ffective, 
reliable and secure operation of the various systems. They shal l also 
ensure that measures are in place for checking the source of da ta and for 
protecting data against the risk of unauthorised access, loss, alteration or 
destruction.  
2. Each input, modification and deletion of data shall be recor ded 
together with information giving the reason for, and exact time  of, such 
processing and identifying the person who carried it out.  
3. The Member States shall inform each other, the Commission an d, 
where appropriate, the economic operator concerned of all actua l or 
suspected breaches of security of the electronic systems.  
Article 4  
Storage of data  
(Article 16(1) of the Code)  
All data validated by the relevant electronic system shall be k ept for at 
least 3 years from the end of the year in which such data was v alidated, 
unless otherwise specified.  
Article 5  
Availability of electronic systems  
(Article 16(1) of the Code)  
1. The Commission and the Member States shall conclude operatio n­
al agreements laying down the practical requirements for the av ailability 
and performance of the electronic systems as well as for busine ss 
continuity.  
2. Operational agreements referred to in paragraph 1 shall in 
particular lay down appropriate response time for the exchange and 
processing of information in the relevant electronic systems.  
3. The electronic systems shall be kept permanently available. 
However, that obligation shall not apply:  
(a) in specific cases related to the use of the electronic syst ems laid 
down in the agreements referred to in paragraph 1 or, at nation al 
level, in the absence of those agreements;  
(b) in the case of  force majeure . ▼M1
 02015R2447 — EN — 01.01.2021 — 008.003 — 7  
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  
Article 6  
Competent customs authority  
(Article 9 of the Code)  
The customs authorities responsible for registration shall be t hose 
designated by the Member States. The Member States shall 
communicate the name and address of those authorities to the 
Commission. The Commission shall publish that information on th e 
Internet.  
Article 7  
Electronic system relating to EORI number  
(Article 16 of the Code)  
1. For the exchange and storage of information pertaining to EO RI, 
an electronic system set up for those purposes pursuant to Arti cle 16(1) 
of the Code (‘EORI system’) shall be used.  
Information shall be made available through that system by the 
competent customs authority whenever new EORI numbers are 
assigned or there are changes to data stored in respect of regi strations 
already issued.  
2. Only one EORI number shall be assigned in respect of each 
person.  
3. The format and codes of the data stored in the EORI system a re 
laid down in Annex 12-01.  
4. By way of derogation from paragraph 1 of this Article, until  the 
date of the upgrading of the central EORI system, the formats a nd codes 
set out in Annex 12-01 shall not apply.  
Until the date of the upgrading of the central EORI system, the  codes of 
the common data requirements for the registration of economic 
operators and other persons are set out in Annex 9 to  ►M1 Delegated 
Regulation (EU) 2016/341 ◄.  
5. Where Member States collect data listed in point 4 of Annex 12- 
01 they shall ensure that the formats and codes as set out in A nnex 12- 
01 are used.  
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 c u s t o m s 
l e g i s l a t i o n  
S u b s e c t i o n 1  
D e c i s i o n s t a k e n b y t h e c u s t o m s a u t h o r i t i e s  
Article 8  
General procedure for the right to be heard  
(Article 22(6) of the Code)  
1. The communication referred to in the first subparagraph of 
Article 22(6) of the Code shall:  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 8  
(a) include a reference to the documents and information on whi ch the 
customs authorities intend to base their decision;  
(b) indicate the period within which the person concerned shall  express 
his point of view from the date on which he receives that commu ni­
cation or is deemed to have received it;  
(c) include a reference to the right of the person concerned to  have 
access to the documents and information referred to in point (a ) in 
accordance with the applicable provisions.  
2. Where the person concerned gives his point of view before th e 
expiry of the period referred to in paragraph 1(b) the customs authorities 
may proceed with taking the decision unless the person concerne d 
simultaneously expresses his intention to further express his p oint of 
view within the period prescribed.  
Article 9  
Specific procedure for the right to be heard  
(Article 22(6) of the Code)  
1. The customs authorities may make the communication referred to 
in the first subparagraph of Article 22(6) of the Code as part of the 
process of verification or control where they intend to take a decision on 
the basis of any of the following:  
(a) the results of a verification following presentation of the  goods;  
(b) the results of a verification of the customs declaration as  referred to 
in Article 191 of the Code;  
(c) the results of post-release control as referred to in Artic le 48 of the 
Code, where the goods are still under customs supervision;  
(d) the results of a verification of proof of the customs statu s of Union 
goods or, where applicable, the results of verification of the appli­
cation for the registration of such proof or for the endorsemen t of 
such proof;  
(e) the issuing of a proof of origin by the customs authorities ; 
(f) the results of control of goods for which no summary declar ation, 
temporary storage declaration, re-export declaration or customs  
declaration was lodged.  
2. Where a communication is made in accordance with paragraph 1  
the person concerned may:  
(a) immediately express his point of view by the same means as those 
used for the communication in accordance with Article 9 of 
Delegated Regulation (EU) 2015/2446; or  
(b) demand a communication in accordance with Article 8 except in the 
cases referred to in paragraph 1(f).  
The person concerned shall be informed by the customs authoriti es of 
those two options.  
3. Where the customs authorities take a decision adversely affe cting 
the person concerned, they shall record whether that person has  
expressed his point of view in accordance with paragraph 2(a).  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 9  
S u b s e c t i o n 2  
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 10  
Electronic systems relating to decisions  
(Article 16(1) of the Code)  
1. For the exchange and storage of information pertaining to ap pli­
cations and decisions which may have an impact in more than one  
Member State and to any subsequent event which may affect the 
original application or decision, an electronic system set up f or those 
purposes pursuant to Article 16(1) of the Code shall be used.  
Information shall be made available through that system by the 
competent customs authority without delay and at the latest wit hin 7 
days of the authority gaining knowledge of the information.  
2. An EU harmonised trader interface designed by the Commission  
and the Member States in agreement with each other shall be use d for 
the exchange of information pertaining to applications and deci sions 
which may have an impact in more than one Member State.  
3. Paragraphs 1 and 2 of this Article shall be applicable from the date 
of deployment of the UCC Customs Decisions system as referred t o in 
the Annex to Implementing Decision 2014/255/EU.  
Article 11  
Customs authority designated to receive applications  
(Third subparagraph of Article 22(1) of the Code)  
Member States shall communicate to the Commission a list of the  
customs authorities referred to in the third subparagraph of Ar ticle 22(1) 
of the Code designated to receive applications. Member States s hall also 
communicate to the Commission any subsequent changes to that li st. 
Article 12  
Acceptance of the application  
(Article 22(2) of the Code)  
1. Where the customs authority accepts an application pursuant to 
Article 11(1) of Delegated Regulation (EU) 2015/2446, the date of 
acceptance of that application shall be the date on which all t he 
information required in accordance with the second subparagraph  o f 
►M1 Article 22(2) ◄ of the Code was received by the customs auth­
ority.  
2. Where the customs authority establishes that the application  does 
not contain all the information required, it shall ask the appl icant to 
provide the relevant information within a reasonable time limit  which 
shall not exceed 30 days.  
Where the applicant does not provide the information requested by the 
customs authorities within the period set by them for that purp ose, the 
application shall not be accepted and the applicant shall be no tified 
accordingly.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 10  
3. In the absence of any communication to the applicant in rela tion to 
whether the application has been accepted or not, that applicat ion shall 
be deemed to be accepted. The date of the acceptance shall be t he date 
of submission of the application or, in those cases where addit ional 
information has been provided by the applicant following a requ est of 
the customs authority as referred to in paragraph 2, the date w hen the 
last piece of information has been provided.  
Article 13  
Storage of information relating to decisions  
(Article 23(5) of the Code)  
The customs authority competent to take a decision shall retain  all data 
and supporting information which was relied upon when taking th e 
decision for at least 3 years after the end date of its validit y. 
Article 14  
Consultation between the customs authorities  
(Article 22 of the Code)  
1. Where a customs authority competent to take a decision needs  to 
consult a customs authority of another Member State concerned a bout 
the fulfilment of the necessary conditions and criteria for tak ing a 
favourable decision, that consultation shall take place within the 
period prescribed for the decision concerned. The customs autho rity 
competent to take a decision shall establish a time-limit for t he consul­
tation that starts from the date of communication by that custo ms 
authority of the conditions and criteria which need to be exami ned by 
the consulted customs authority.  
Where, following the examination referred to in the first subpa ragraph, 
the consulted customs authority establishes that the applicant does not 
fulfil one or more of the conditions and criteria for taking a favourable 
decision, the results, duly documented and justified, shall be transmitted 
to the customs authority competent to take the decision.  
2. The time-limit established for the consultation in accordanc e with 
paragraph 1 may be extended by the customs authority competent to 
take the decision in any of the following cases:  
(a) where due to the nature of the examinations to be performed  the 
consulted authority requests more time;  
(b) where the applicant carries out adjustments in order to ens ure the 
fulfilment of the conditions and criteria referred to in paragr aph 1 
and communicates them to the customs authority competent to tak e 
the decision, which shall inform the consulted customs authorit y 
accordingly.  
3. Where the consulted customs authority does not respond withi n 
the time-limit established for the consultation in accordance w ith para­
graphs 1 and 2, the conditions and criteria for which the consu ltation 
took place are deemed to be fulfilled.  
4. The consultation procedure laid down in paragraphs 1 and 2 m ay 
also be applied for the purposes of re-assessment and monitorin g of a 
decision.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 11  
Article 15  
Revocation of a favourable decision  
(Article 28 of the Code)  
A decision suspended in accordance with Article 16(1) of Delega ted 
Regulation (EU) 2015/2446 shall be revoked by the customs autho rity 
competent to take a decision in cases referred to in Article 16 (1)(b) and 
(c) of that Regulation, where the holder of the decision fails to take, 
within the prescribed period of time, the necessary measures to  fulfil the 
conditions laid down for the decision or to comply with the obl igations 
imposed under that decision.  
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 16  
Application for a decision relating to binding information  
(Article 22(1) of the Code)  
1. Where an application for a decision relating to binding info rmation 
is submitted pursuant to Article 19(1) of Delegated Regulation (EU) 
2015/2446 in another Member State than the one in which the 
applicant is established the customs authority to which the app lication 
was submitted shall notify the customs authority of the Member State 
where the applicant is established within 7 days from the accep tance of 
the application.  
Where the customs authority that receives the notification hold s any 
information that it considers relevant for the processing of th e appli­
cation, it shall transmit such information to the customs autho rity to 
which the application was submitted as soon as possible and at the latest 
within 30 days from the date of the notification.  
2. An application for a binding tariff information (BTI) decisi on shall 
relate only to goods which have similar characteristics and bet ween 
which the differences are irrelevant for the purposes of their tariff 
classification.  
3. An application for a binding origin information (BOI) decisi on 
shall relate to only one type of goods and one set of circumsta nces 
for the determination of origin.  
4. For the purposes of ensuring compliance with the requirement  set 
out in point (a) of the second subparagraph of Article 33(1) of  the Code 
in relation to an application for a BTI decision, the customs a uthority 
referred to in Article 19(1) of Delegated Regulation (EU) 2015/ 2446 
shall consult the electronic system referred to in Article 21 o f this 
Regulation and keep a record of such consultations.  
Article 17  
Consistency with existing BTI decisions  
(Article 22(3) of the Code)  
The customs authority competent to take a decision shall, for t he 
purposes of ensuring that a BTI decision which it intends to is sue is 
consistent with BTI decisions that have already been issued, co nsult the 
electronic system referred to in Article 21 and keep a record o f such 
consultations.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 12  
Article 18  
Notification of BOI decisions  
(Article 6(3) of the Code)  
1. Where, the customs authority competent to take the decision 
notifies the applicant of the BOI decision using means other th an elec­
tronic data-processing techniques, it shall do so using the for m set out in 
Annex 12-02.  
2. Where the customs authority competent to take the decision 
notifies the applicant of the BOI decision using electronic dat a- 
processing techniques, that decision shall be printable in acco rdance 
with the format set out in Annex 12-02.  
Article 19  
Exchange of data relating to BOI decisions  
(Article 23(5) of the Code)  
1. The customs authorities shall transmit to the Commission the  
relevant details of the BOI decisions on a quarterly basis.  
2. The Commission shall make the details obtained in accordance  
with paragraph 1 available to the customs authorities of all Me mber 
States.  
Article 20  
Monitoring of BTI decisions  
(Article 23(5) of the Code)  
When customs formalities are being fulfilled by or on behalf of  the 
holder of a BTI decision in respect of goods covered by the BTI  
decision, this shall be indicated in the customs declaration by  stating 
the BTI decision reference number.  
Article 21  
Electronic system relating to BTI  
(Articles 16(1) and 23(5) of the Code)  
1. For the exchange and storage of information pertaining to ap pli­
cations and decisions related to BTI or to any subsequent event  which 
may affect the original application or decision, an electronic system set 
up for those purposes pursuant to Article 16(1) of the Code sha ll be 
used.  
Information shall be made available through that system by the 
competent customs authority without delay and at the latest wit hin 7 
days of the authority gaining knowledge of the information.  
2. In addition to the information referred to in paragraph 1:  
(a) the surveillance referred to in Article 55 of this Regulati on shall 
include data that are relevant for monitoring the usage of BTI 
decisions;  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 13  
(b) the customs authority that has received the application and  has 
taken the BTI decision shall notify through the system referred  to 
in paragraph 1 if a period of extended use of the BTI decision is 
granted, indicating the end date of the period of extended use and 
the quantities of the goods covered by this period.  
3. The Commission shall communicate the results of the monitori ng 
referred to in point (a) of paragraph 2 to the Member States on  a regular 
basis in order to support the monitoring by the customs authori ties of 
the compliance with the obligations resulting from the BTI.  
4. An EU harmonised trader interface designed by the Commission  
and the Member States in agreement with each other shall be use d for 
the exchange of information pertaining to applications and deci sions 
related to BTI.  
5. When processing an application for a BTI decision, the custo ms 
authorities shall indicate the status of the application in the  system 
referred to in paragraph 1.  
6. By derogation from paragraph 1 of this Article, until the da te of 
the upgrading of the system referred to therein in accordance w ith the 
Annex to Implementing Decision 2014/255/EU, Member States shall  
use the central database of the Commission set up by Article 8( 3) of 
Commission Regulation (EEC) No 2454/93 (  1 ). 
7. Until the date of deployment of the first phase of the upgra ding of 
the system referred to in paragraph 1 of this Article and the s ystem 
referred to in Article 56 of this Regulation, the customs autho rities shall 
carry out the monitoring of the usage of BTI decisions when con ducting 
customs controls or post-release controls in accordance with Ar ticles 46 
and 48 of the Code. By derogation from paragraph 3 of this Arti cle, 
until that date of deployment, the Commission shall not be obli ged to 
communicate results of the monitoring referred to in point (a) of 
paragraph 2 of this Article to the Member States.  
Article 22  
Extended use of decisions relating to binding information  
(Article 34(9) of the Code)  
1. Where the customs authorities decide to grant a period of ex tended 
use in accordance with the third subparagraph of Article 34(9) of the 
Code, they shall specify the date on which the period of extend ed use of 
the decision concerned expires.  
2. Where the customs authorities decide to grant a period of ex tended 
use of a BTI decision in accordance with the third subparagraph  of 
Article 34(9) of the Code, they shall specify, in addition to t he date 
referred to in paragraph 1, the quantities of the goods that ma y be 
cleared during the period of extended use.  
The use of a decision for which a period of extended use has be en 
granted shall cease as soon as those quantities are reached.  ▼B 
( 1 ) Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down 
provisions for the implementation of Council Regulation (EEC) N o 
2913/92 establishing the Community Customs Code (OJ L 253, 11.1 0.1993, 
p. 1).
 02015R2447 — EN — 01.01.2021 — 008.003 — 14  
On the basis of the surveillance referred to in Article 55, the  
Commission shall inform the Member States as soon as those quan tities 
have been reached.  
Article 23  
Actions to ensure the correct and uniform tariff classification or 
determination of origin  
(Article 34(10) of the Code)  
1. The Commission shall, without delay, notify the customs auth ­
orities of the suspension of the taking of BTI and BOI decision s in 
accordance with Article 34(10)(a) of the Code where:  
(a) the Commission has identified incorrect or non-uniform deci sions;  
(b) the customs authorities have submitted to the Commission ca ses 
where they failed to resolve, within a maximum period of 90 
days, their differences of opinion with regard to the correct a nd 
uniform classification or determination of origin.  
No decision related to binding information shall be issued for goods 
subject to point (a) or (b) from the date when the Commission h as 
notified the customs authorities of the suspension until the co rrect and 
uniform classification or determination of origin is ensured.  
2. The correct and uniform classification or determination of o rigin 
shall be subject to consultation at Union level at the earliest  opportunity 
and at the latest within 120 days of the Commission notificatio n referred 
to in paragraph 1.  
3. The Commission shall notify the customs authorities immediat ely 
once the suspension is withdrawn.  
4. For the purposes of applying paragraphs 1 to 3, BOI decision s 
shall be deemed to be non-uniform where they confer different o rigin on 
goods which:  
(a) fall under the same tariff heading and whose origin was det ermined 
in accordance with the same origin rules; and  
(b) have been obtained under identical conditions using the sam e manu­
facturing process and equivalent materials as regards notably t heir 
originating or non-originating status.  
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  
Article 24  
Compliance  
(Article 39(a) of the Code)  
▼M5 
1. The criterion laid down in Article 39(a) of the Code shall b e 
considered to be fulfilled if,  
(a) there is no decision taken by an administrative or judicial  authority 
concluding that one of the persons described in point (b) has 
committed, over the last three years, a serious or repeated 
infringements of customs legislation or taxation rules in relat ion 
to his-her economic activity; and  ▼B
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(b) none of the following persons has a record of serious crimi nal 
offence in relation to his/her economic activity including the appli­
cant’s economic activity, where applicable:  
(i) the applicant,  
(ii) the employee(s) in charge of the applicant’s customs matte rs, 
and 
(iii) the person(s) in charge of the applicant or exercising co ntrol 
over its management.  
▼B 
2. However, the criterion referred to in Article 39(a) of the C ode may 
be considered to be fulfilled where the customs authority compe tent to 
take the decision considers an infringement to be of minor impo rtance, 
in relation to the number or size of the related operations, an d the 
customs authority has no doubt as to the good faith of the appl icant.  
▼M5 
3. Where the person referred to in paragraph 1(b) (iii), other than the 
applicant is established or has his/her residence in a third co untry, the 
customs authority competent to take the decision shall assess t he 
fulfilment of the criterion referred to in Article 39(a) of the  Code on 
the basis of the records and information that are available to it. 
▼B 
4. Where the applicant has been established for less than 3 yea rs, the 
customs authority competent to take the decision shall assess t he 
fulfilment of the criterion referred to in Article 39(a) of the  Code on 
the basis of the records and information that are available to it. 
Article 25  
Satisfactory system of managing commercial and transport records  
(Article 39(b) of the Code)  
1. The criterion laid down in Article 39(b) of the Code shall b e 
considered to be fulfilled if the following conditions are met:  
(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) records kept by the applicant for customs purposes are inte grated in 
the accounting system of the applicant or allow cross checks of  
information with the accounting system to be made;  
(c) the applicant allows the customs authority physical access to its 
accounting systems and, where applicable, to its commercial and  
transport records;  
(d) the applicant allows the customs authority electronic acces s to its 
accounting systems and, where applicable, to its commercial and  
transport records where those systems or records are kept elect roni­
cally;  
(e) the applicant has a logistical system which identifies good s as 
Union or non-Union goods and indicates, where appropriate, thei r 
location;  ▼M5
 02015R2447 — EN — 01.01.2021 — 008.003 — 16  
(f) 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;  
(g) 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;  
(h) the applicant has satisfactory procedures in place for the archiving 
of its records and information and for protection against the l oss of 
information;  
(i) 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;  
(j) 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;  
(k) 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 
measures to ensure compliance with those prohibitions and restr ic­
tions.  
2. Where the applicant applies only for an authorisation as an 
economic operator authorised for security and safety as referre d to in 
Article 38(2)(b) of the Code (AEOS), the requirement laid down in 
paragraph 1(e) shall not apply.  
Article 26  
Financial solvency  
(Article 39(c) of the Code)  
1. The criterion laid down in Article 39(c) of the Code shall b e 
considered to be fulfilled where the applicant complies with th e 
following:  
(a) the applicant is not subject to bankruptcy proceedings;  
(b) during the last 3 years preceding the submission of the app lication, 
the applicant has fulfilled his financial obligations regarding  
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;  
(c) the applicant demonstrates on the basis of the records and 
information available for the last 3 years preceding the submis sion 
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 negati ve 
net assets, unless where they can be covered.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 17  
2. If the applicant has been established for less than 3 years,  his 
financial solvency as referred to in Article 39(c) of the Code shall be 
checked on the basis of records and information that are availa ble. 
Article 27  
Practical standards of competence or professional qualifications  
(Article 39(d) of the Code)  
1. The criterion laid down in Article 39(d) of the Code shall b e 
considered to be fulfilled if any of the following conditions a re met:  
(a) the applicant or the person in charge of the applicant’s cu stoms 
matters complies with one of the following practical standards of 
competence:  
(i) a proven practical experience of a minimum of 3 years in 
customs matters;  
(ii) a quality standard concerning customs matters adopted by a  
European Standardisation body;  
(b) the applicant or the person in charge of the applicant’s cu stoms 
matters has successfully completed training covering customs le gis­
lation consistent with and relevant to the extent of his involv ement 
in customs related activities, provided by any of the following : 
(i) a customs authority of a Member State;  
(ii) an educational establishment recognised, for the purposes of 
providing such qualification, by the customs authorities or a 
body of a Member State responsible for professional training;  
(iii) a professional or trade association recognised by the cus toms 
authorities of a Member State or accredited in the Union, for 
the purposes of providing such qualification.  
2. Where the person in charge of the applicant’s customs matter s is a 
contracted person, the criterion laid down in Article 39(d) of the Code 
shall be considered to be fulfilled if the contracted person is  an 
economic operator authorised for customs simplifications as ref erred 
to in Article 38(2)(a) of the Code (AEOC).  
Article 28  
Security and safety standards  
(Article 39(e) of the Code)  
1. The criterion laid down in Article 39(e) of the Code shall b e 
considered to be fulfilled if the following conditions are met:  
(a) buildings to be used in connection with the operations rela ting to 
the AEOS authorisation provide protection against unlawful 
intrusion and are constructed of materials which resist unlawfu l 
entry;  ▼B
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(b) appropriate measures are in place to prevent unauthorised a ccess to 
offices, shipping areas, loading docks, cargo areas and other 
relevant places;  
(c) measures for the handling of goods have been taken which in clude 
protection against the unauthorised introduction or exchange, t he 
mishandling of goods and against tampering with cargo units;  
(d) the applicant has taken measures allowing to clearly identi fy his 
business partners and to ensure, through implementation of appr o­
priate contractual arrangements or other appropriate measures i n 
accordance with the applicant’s business model, that those 
business partners ensure the security of their part of the inte rnational 
supply chain;  
(e) the applicant conducts in so far as national law permits, s ecurity 
screening on prospective employees working in security sensitiv e 
positions and carries out background checks of current employee s in 
such positions periodically and where warranted by circumstance s; 
(f) the applicant has appropriate security procedures in place for any 
external service providers contracted;  
(g) the applicant ensures that its staff having responsibilitie s relevant for 
security issues regularly participate in programmes to raise th eir 
awareness of those security issues;  
(h) the applicant has appointed a contact person competent for safety 
and security related questions.  
2. Where the applicant is a holder of a security and safety cer tificate 
issued on the basis of an international convention or of an Int ernational 
Standard of the International Organisation for Standardisation,  or of a 
European Standard of a European standardisation body, these 
certificates shall be taken into account when checking complian ce 
with the criteria laid down in Article 39(e) of the Code.  
The criteria shall be deemed to be met to the extent that it is  established 
that the criteria for issuing that certificate are identical or  equivalent to 
those laid down in Article 39(e) of the Code.  
The criteria shall be deemed to be met where the applicant is t he holder 
of a security and safety certificate issued by a third country with which 
the Union has concluded an agreement which provides for the rec og­
nition of that certificate.  
3. Where the applicant is a regulated agent or a known consigno r as 
defined in Article 3 of Regulation (EC) No 300/2008 of the Euro pean 
Parliament and of the Council (  1 ) and fulfils the requirements laid down 
in Commission Regulation (EU) No 185/2010 (  2 ), the criteria laid down 
in paragraph 1 shall be deemed to be met in relation to the sit es and the 
operations for which the applicant obtained the status of regul ated agent 
or known consignor to the extent that the criteria for issuing the 
regulated agent or known consignor status are identical or equi valent 
to those laid down in Article 39(e) of the Code.  ▼B 
( 1 ) Regulation (EC) No 300/2008 of the European Parliament and of  the Council 
of 11 March 2008 on common rules in the field of civil aviation  security and 
repealing Regulation (EC) No 2320/2002 (OJ L 97, 9.4.2008, p. 7 2). 
( 2 ) Commission Regulation (EU) No 185/2010 of 4 March 2010 laying  down 
detailed measures for the implementation of the common basic st andards on 
aviation security (OJ L 55, 5.3.2010, p. 1).
 02015R2447 — EN — 01.01.2021 — 008.003 — 19  
Article 29  
Examination of the criteria  
(Article 22 of the Code)  
1. For the purposes of examining the criteria laid down in 
Article 39(b) and (e) of the Code, the customs authority compet ent to 
take the decision shall ensure that on-the-spot verifications a re carried 
out at all the premises that are relevant to the customs relate d activities 
of the applicant.  
Where the applicant has a large number of premises, and the app licable 
time-limit for taking the decision does not allow for examinati on of all 
those premises the customs authority may decide to examine only  a  
representative proportion of those premises if it is satisfied that the 
applicant applies the same security and safety standards at all  of its 
premises and apply the same common standards and procedures for  
maintaining its records at all of its premises.  
2. The customs authorities competent to take a decision may tak e 
into consideration the results of assessments or audits carried  out in 
accordance with Union legislation to the extent they are releva nt for 
the examination of the criteria referred to in Article 39 of th e Code.  
3. For the purposes of examining whether the criteria laid down  in 
Article 39(b), (c) and (e) of the Code are fulfilled, the custo ms auth­
orities may take into account expert conclusions provided by th e 
applicant, where the expert having drawn up the conclusions is not 
related to the applicant within the meaning of Article 127 of t his Regu­
lation.  
4. The customs authorities shall take due account of the specif ic 
characteristics of economic operators, in particular of small a nd 
medium-sized enterprises, when examining the fulfilment of crit eria 
laid down in Article 39 of the Code.  
5. The examination of the criteria laid down in Article 39 of t he 
Code as well as its results shall be documented by the customs 
authority competent to take the decision.  
Article 30  
Electronic system relating to the AEO status  
(Article 16(1) of the Code)  
1. For the exchange and storage of information pertaining to ap pli­
cations for an authorisation as an authorised economic operator  (AEO) 
and AEO authorisations granted and any further event or act whi ch may 
subsequently affect the original decision, including annulment,  
suspension, revocation or amendment or the results of any monit oring 
or re-assessment, an electronic system set up for those purpose s 
pursuant to Article 16(1) of the Code shall be used. The compet ent 
customs authority shall make information available through this  
system without delay and at the latest within 7 days.  
An EU harmonised trader interface designed by the Commission an d the 
Member States in agreement with each other shall be used for th e 
exchange of information pertaining to applications and decision s 
related to AEO authorisations.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 20  
2. Where applicable, in particular when AEO status is a basis f or the 
grant of approval, authorisations or facilitations under other Union legis­
lation, the competent customs authority may grant access to the  elec­
tronic system referred to in paragraph 1 to the appropriate nat ional 
authority responsible for civil aviation security. The access s hall be 
related to the following information:  
(a) the AEOS authorisations, including the name of the holder o f the 
authorisation and, where applicable, their amendment or revocat ion 
or the suspension of the status of authorised economic operator  and 
the reasons therefor;  
(b) any re-assessments of AEOS authorisations and the results t hereof.  
The national authorities responsible for civil aviation securit y handling 
the information concerned shall use it only for the purposes of  the 
relevant programmes for regulated agent or known consignor and 
shall implement appropriate technical and organisational measur es to 
ensure the security of this information.  
3. By derogation from paragraph 1 of this Article, until the da te of 
the upgrading of the AEO System referred to in the Annex to Imp le­
menting Decision 2014/255/EU, Member States shall use that syst em set 
up by Article 14x of Commission Regulation (EEC) No 2454/93.  
Article 31  
Consultation procedure and exchange of information between 
customs authorities  
(Article 22 of the Code)  
1. The customs authority competent to take the decision may con sult 
customs authorities of other Member States which are competent for the 
place where necessary information is held or where checks have to be 
carried out for the purpose of examining one or more criteria l aid down 
in Article 39 of the Code.  
2. The consultation referred to in paragraph 1 shall be mandato ry, 
where:  
(a) the application for the status of AEO is submitted in accor dance 
with Article 12(1) of Delegated Regulation (EU) 2015/2446, to t he 
customs authority - of the place where the applicant’s main acc ounts 
for customs purposes are held or are accessible;  
(b) the application for the status of AEO is submitted in accor dance 
with Article 27 of Delegated Regulation (EU) 2015/2446, to the 
customs authorities of the Member State where the applicant has  
a permanent business establishment and where the information 
about its general logistical management activities in the Union  is 
kept or is accessible;  
(c) a part of the records and documentation of relevance for th e appli­
cation for the status of AEO is kept in a Member State other th an 
the one of the customs authority competent to take a decision;  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 21  
(d) the applicant for the status of AEO maintains a storage fac ility or 
has other customs-related activities in a Member State other th an the 
one of the competent customs authority.  
3. By way of derogation from the time-limit laid down in the se cond 
sentence of the first subparagraph of Article 14(1) of this Reg ulation, 
the customs authorities shall complete the consultation process  within 
80 days from the date on which the customs authority competent to take 
the decision communicates the necessary conditions and criteria  which 
have to be examined by the consulted customs authority.  
4. Where the customs authority of another Member State has 
information of relevance for the granting of AEO status, it sha ll 
communicate that information to the customs authority competent  to 
take a decision within 30 days starting from the date of the co mmuni­
cation of the application through the electronic system referre d to in 
Article 30 of this Regulation.  
Article 32  
Rejection of an application  
(Article 22 of the Code)  
The rejection of an AEO application shall not affect existing f avourable 
decisions taken with regard to the applicant in accordance with  the 
customs legislation, unless the granting of those favourable de cisions 
is based on the fulfilment of any of the AEO criteria that have  been 
proven not to be met during the examination of the AEO applicat ion. 
Article 33  
Combination of both types of authorisations  
(Article 38(3) of the Code)  
Where an applicant is entitled to be granted both an AEOC and a n 
AEOS authorisation, the customs authority competent to take the  
decision shall issue one combined authorisation.  
Article 34  
Revocation of an authorisation  
(Article 28 of the Code)  
1. The revocation of an AEO authorisation shall not affect any 
favourable decision which has been taken with regard to the sam e 
person unless AEO status was a condition for that favourable 
decision, or that decision was based on a criterion listed in A rticle 39 
of the Code which is no longer met.  
2. The revocation or amendment of a favourable decision which h as 
been taken with regard to the holder of the authorisation shall  not 
automatically affect the AEO authorisation of that person.  
3. Where the same person is both an AEOC and an AEOS, and 
Article 28 of the Code or Article 15 of this Regulation is appl icable 
owing to the non-fulfilment of the conditions laid down in Arti cle 39(d) 
of the Code, the AEOC authorisation shall be revoked and AEOS 
authorisation shall remain valid.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 22  
Where the same person is both an AEOS and an AEOC, and Article 28 
of the Code or Article 15 of this Regulation is applicable owin g to the 
non-fulfilment of the conditions laid down in Article 39(e) of the Code, 
the AEOS authorisation shall be revoked and AEOC authorisation shall 
remain valid.  
Article 35  
Monitoring  
(Article 23(5) of the Code)  
1. The customs authorities of the Member States shall inform th e 
competent customs authority without delay of any factors arisin g after 
the grant of the status of AEO which may influence its continua tion or 
content.  
2. The competent customs authority shall make available all rel evant 
information at its disposal to the customs authorities of the o ther 
Member States where the AEO carries out customs-related activit ies. 
3. Where a customs authority revokes a favourable decision whic h 
has been taken on the basis of the status of AEO, it shall noti fy the 
customs authority which granted the status.  
4. Where the AEOS is a regulated agent or a known consignor as 
defined in Article 3 of Regulation (EC) No 300/2008 and fulfils  the 
requirements laid down in Regulation (EU) No 185/2010, the comp etent 
customs authority shall immediately make available to the appro priate 
national authority responsible for civil aviation security the following 
minimum information related to the AEO status which it has at i ts 
disposal:  
(a) the AEOS authorisation, including the name of the holder of  the 
authorisation and, where applicable, its amendment or revocatio n or 
the suspension of the status of authorised economic operator an d the 
reasons therefor;  
(b) information about whether the specific site concerned has b een 
visited by customs authorities, the date of the last visit, and  
whether the visit took place with a view to the authorisation 
process, re-assessment or monitoring;  
(c) any re-assessments of the AEOS authorisation and the result s 
thereof.  
The national customs authorities shall, in agreement with the a ppropriate 
national authority responsible for civil aviation security, est ablish 
detailed modalities for the exchange of any information which i s not 
covered by the electronic system referred to in Article 30 of t his Regu­
lation.  
The national authorities responsible for civil aviation securit y handling 
the information concerned shall use it only for the purposes of  the 
relevant programmes for regulated agent or known consignor and 
shall implement appropriate technical and organisational measur es to 
ensure the security of the information.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 23  
S e c t i o n 4  
C o n t r o l o f g o o d s  
S u b s e c t i o n 1  
C u s t o m s c o n t r o l s a n d r i s k m a n a g e m e n t  
Article 36  
Electronic system relating to risk management and customs controls  
(Article 16(1) of the Code)  
1. For the exchange and storage of information pertaining to th e 
communication among the customs authorities of the Member State s 
and the Commission of any risk-related information, an electron ic 
system set up for those purposes pursuant to Article 16(1) of t he 
Code (‘customs risk management system’) shall be used.  
2. The system mentioned in paragraph 1 shall also be used for 
communication between customs authorities and between customs a uth­
orities and the Commission in the implementation of common risk  
criteria and standards, common priority control areas, customs crisis 
management, the exchange of risk-related information and risk 
analysis results as referred to in Article 46(5) of the Code as  well as 
the results of customs controls.  
S u b s e c t i o n 2  
C a b i n a n d h o l d b a g g a g e t r a n s p o r t e d b y a i r  
Article 37  
Transit flights  
(Article 49 of the Code)  
1. Customs controls and formalities applicable to the cabin and  hold 
baggage of persons taking a flight from a non-Union airport in an 
aircraft which, after a stopover at a Union airport, continues to 
another Union airport shall be carried out at the last internat ional 
Union airport.  
The cabin and hold baggage shall be subject to the rules applic able to 
the baggage of persons coming from a third country unless the p erson 
carrying such baggage proves the status of the goods contained therein 
as Union goods.  
2. Customs controls and formalities applicable to the cabin and  hold 
baggage of persons taking a flight from a Union airport in an a ircraft 
which stops over at another Union airport before continuing to a non- 
Union airport, shall be carried out at the first international Union airport.  
The cabin baggage may be subject to control at the last interna tional 
Union airport where the aircraft stops over in order to ascerta in their 
customs status of Union goods.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 24  
Article 38  
Transit flights in business and tourist aircraft  
(Article 49 of the Code)  
Customs controls and formalities applicable to the baggage of p ersons 
on board business or tourist aircraft shall be carried out at t he following 
airports:  
(a) for flights coming from a non-Union airport and where the a ircraft, 
after a stopover at a Union airport, continues to another Union  
airport, at the first international Union airport;  
(b) for flights coming from a Union airport and where the aircr aft, after 
a stopover at a Union airport, continues to a non-Union airport , at 
the last international Union airport.  
Article 39  
Inbound transfer flights  
(Article 49 of the Code)  
1. Where baggage arriving at a Union airport on board an aircra ft 
coming from a non-Union airport is transferred, at that Union a irport, to 
another aircraft proceeding on an intra-Union flight, paragraph s 2 and 3 
shall apply.  
2. Customs controls and formalities applicable to hold baggage shall 
be carried out at the last international Union airport of arriv al of the 
intra-Union flight. However, customs controls and formalities a pplicable 
to hold baggage coming from a non-Union airport and transferred  at an 
international Union airport to an aircraft bound for another in ternational 
Union airport in the territory of the same Member State may be carried 
out at the international Union airport where the transfer of ho ld baggage 
takes place.  
Customs controls and formalities applicable to hold baggage may , in 
exceptional cases and in addition to the controls and formaliti es referred 
to in the first subparagraph, be carried out at the first inter national 
Union airport where they prove necessary following controls on cabin 
baggage.  
3. Customs controls and formalities applicable to cabin baggage  shall 
be carried out at the first international Union airport.  
Additional customs controls and formalities applicable to cabin  baggage 
may be carried out at the airport of arrival of an intra-Union flight only 
in exceptional cases where they prove necessary following contr ols on 
hold baggage.  
Article 40  
Outbound transfer flights  
(Article 49 of the Code)  
1. Where baggage is loaded at a Union airport onto an aircraft 
proceeding on an intra-Union flight and subsequently transferre d, at  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 25  
another Union airport, onto another aircraft whose destination is a non- 
Union airport, paragraphs 2 and 3 shall apply.  
2. Customs controls and formalities applicable to hold baggage shall 
be carried out at the first international Union airport of depa rture. 
However, customs controls and formalities applicable to hold ba ggage 
having been loaded on an aircraft at an international Union air port and 
transferred at another international Union airport in the terri tory of the 
same Member State to an aircraft bound for a non-Union airport may be 
carried out at the international Union airport where the transf er of hold 
baggage takes place.  
Customs controls and formalities applicable to hold baggage may , in 
exceptional cases and in addition to the controls and formaliti es referred 
to in the first subparagraph, be carried out at the last intern ational Union 
airport where they prove necessary following controls on cabin baggage.  
3. Customs controls and formalities applicable to cabin baggage  shall 
be carried out at the last international Union airport.  
Additional customs controls and formalities applicable to cabin  baggage 
may be carried out at the airport of departure of an intra-Unio n flight 
only in exceptional cases where they prove necessary following controls 
on hold baggage.  
Article 41  
Transfer to a tourist or business aircraft  
(Article 49 of the Code)  
1. Customs controls and formalities applicable to baggage arriv ing at 
a Union airport on board a scheduled or charter flight from a n on-Union 
airport and transferred, at that Union airport, to a tourist or  business 
aircraft proceeding on an intra-Union flight shall be carried o ut at the 
airport of arrival of the scheduled or charter flight.  
2. Customs controls and formalities applicable to baggage loade d at a 
Union airport onto a tourist or business aircraft proceeding on  an intra- 
Union flight for transfer, at another Union airport, to a sched uled or 
charter flight whose destination is a non-Union airport, shall be carried 
out at the airport of departure of the scheduled or charter fli ght. 
Article 42  
Transfers between airports on the territory of the same Member 
State  
(Article 49 of the Code)  
The customs authorities may carry out controls, at the internat ional 
Union airport where the transfer of hold baggage takes place, o n the 
following:  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 26  
(a) baggage coming from a non-Union airport and transferred in an 
international Union airport to an aircraft bound for an interna tional 
Union airport in the same national territory;  
(b) baggage having been loaded on an aircraft in an internation al Union 
airport for transfer in another international Union airport in the same 
national territory to an aircraft bound for a non-Union airport . 
Article 43  
Measures to prevent illegal transfer  
(Article 49 of the Code)  
The Member States shall ensure that:  
(a) on arrival at an international Union airport where customs controls 
are to be carried out, any transfer of goods contained in cabin  
baggage before those controls have been carried out on that 
baggage is monitored;  
(b) on departure from an international Union airport where cust oms 
controls are to be carried out, any transfer of goods contained  in 
cabin baggage after those controls have been carried out on tha t 
baggage is monitored;  
(c) on arrival at an international Union airport where customs controls 
are to be carried out, the appropriate arrangements have been m ade 
to prevent any transfer of goods contained in hold baggage befo re 
those controls have been carried out on that baggage;  
(d) on departure from an international Union airport where cust oms 
controls are to be carried out, the appropriate arrangements ha ve 
been made to prevent any transfer of goods contained in hold 
baggage after those controls have been carried out on the hold 
baggage.  
Article 44  
Baggage tag  
(Article 49 of the Code)  
Hold baggage registered at a Union airport shall be identified by a tag 
affixed on the baggage. A specimen and the technical characteri stics of 
the tag are set out in Annex 12-03.  
Article 45  
List of international Union airports  
(Article 49 of the Code)  
Each Member State shall provide the Commission with a list of i ts 
international Union airports and shall inform the Commission of  any 
changes to that list.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 27  
S u b s e c t i o n 3  
B a g g a g e t r a n s p o r t e d b y s e a  
Article 46  
Pleasure crafts  
(Article 49 of the Code)  
Customs controls and formalities applicable to the baggage of p ersons 
on board pleasure craft shall be carried out at all ports of ca ll in the 
Union, whatever the origin or destination of the craft. Pleasur e craft is a 
recreational craft as defined in Directive 94/25/CE of the Euro pean 
Parliament and of the Council (  1 ). 
Article 47  
Transfer crossings  
(Article 49 of the Code)  
Customs controls and formalities applicable to the baggage of p ersons 
using a maritime service provided by the same vessel and compri sing 
successive legs departing from, calling at or terminating in a non-Union 
port shall be carried out at any Union port at which the baggag e is 
loaded or unloaded.  
CHAPTER 3  
Currency conversion  
Article 48  
Provisions on tariff exchange rate  
(Article 53 of the Code)  
1. The value of the euro, where required in accordance with 
Article 53(1)(b) of the Code, shall be fixed once a month.  
The exchange rate to be used shall be the most recent rate set by the 
European Central Bank prior to the penultimate day of the month  and 
shall apply throughout the following month.  
However, where the rate applicable at the start of the month di ffers by 
more than 5 % from the rate set by the European Central Bank pr ior to 
the 15th of that same month, the latter rate shall apply from t he 15th 
until the end of the month in question.  
2. Where the conversion of currency is necessary for any of the  
reasons referred to in Article 53(2) of the Code, the value of the euro 
in national currencies to be applied shall be the rate set by t he European 
Central Bank on the first working day of October; this rate sha ll apply 
with effect from 1 January of the following year.  ▼B 
( 1 ) Directive 94/25/EC of the European Parliament and of the Coun cil of 16 June 
1994 on the approximation of the laws, regulations and administ rative 
provisions of the Member States relating to recreational craft (OJ L 164, 
30.6.1994, p. 15).
 02015R2447 — EN — 01.01.2021 — 008.003 — 28  
3. Member States may maintain unchanged the value in national 
currency of the amount determined in euro if, at the time of th e 
annual adjustment, the conversion of that amount, leads to an a lteration 
of less than 5 % in the value expressed in national currency.  
Member States may round upwards or downwards to the nearest 
decimal point the sum arrived at after conversion.  
TITLE II  
FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY 
AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE 
APPLIED  
CHAPTER 1  
Common Customs Tariff and tariff classification of goods  
S e c t i o n 1  
M a n a g e m e n t o f t a r i f f q u o t a s  
Article 49  
General rules on the uniform management of tariff quotas  
(Article 56(4) of the Code)  
1. Tariff quotas opened in accordance with Union legislation 
referring to the method of administration in this article and i n Articles 
50 to 54 of this Regulation shall be managed in accordance with  the 
chronological order of dates of acceptance of customs declarati ons for 
release for free circulation.  
2. Each tariff quota is identified in the Union legislation by an order 
number that facilitates its management.  
3. For the purposes of this Section, declarations for release f or free 
circulation accepted by the customs authorities on 1, 2 or 3 Ja nuary 
shall be regarded as being accepted on 3 January of the same ye ar. 
However, where one of those days falls on a Saturday or a Sunda y, 
such acceptance shall be regarded as having taken place on 4 Ja nuary of 
that year.  
4. For the purposes of this Section, working days shall mean da ys 
which are not public holidays for the Union institutions in Bru ssels.  
Article 50  
Responsibilities of the customs authorities of the Member States for 
the uniform management of tariff quotas  
(Article 56(4) of the Code)  
1. The customs authorities shall examine whether a request to b enefit 
from a tariff quota made by the declarant in a customs declarat ion for 
release for free circulation is valid in accordance with the Un ion legis­
lation opening the tariff quota.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 29  
2. Where a customs declaration for release for free circulation  
containing a valid request by the declarant to benefit from a t ariff 
quota is accepted and all the supporting documents required for  the 
granting of the tariff quota have been provided to the customs author­
ities, the customs authorities shall transmit that request to t he 
Commission without delay specifying the date of acceptance of t he 
customs declaration and the exact amount for which the request is 
made.  
Article 51  
Allocation of quantities under tariff quotas  
(Article 56(4) of the Code)  
1. The Commission shall make allocations on working days. 
However, the Commission may decide not to allocate quantities o n a 
given working day provided that the competent authorities of th e 
Member States have been informed in advance.  
2. Quantities under tariff quotas may not be allocated earlier than on 
the second working day after the date of acceptance of the cust oms 
declaration in which the declarant made the request to benefit from 
the tariff quota.  
Any allocation by the Commission shall take into account all 
unanswered requests to benefit from tariff quotas based on cust oms 
declarations accepted up to and including the second previous 
working day to the day of the allocation, and which the customs  auth­
orities have transmitted to the system referred to in Article 5 4 of this 
Regulation.  
3. For each tariff quota, the Commission shall allocate quantit ies on 
the basis of requests to benefit from that tariff quota receive d by it 
following the chronological order of the dates of acceptance of  the 
relevant customs declarations, and to the extent that the remai ning 
balance of the tariff quota so permits.  
4. Where on an allocation day, the sum of quantities of all req uests 
to benefit from a tariff quota which relate to declarations acc epted on 
the same date are greater than the remaining balance of the tar iff quota, 
the Commission shall allocate quantities in respect of those re quests on 
a pro rata basis with respect to the requested quantities.  
5. Where a new tariff quota is opened, the Commission shall not  
allocate quantities under that tariff quota before the 11th wor king day 
following the date of publication of the Union act opening that  tariff 
quota.  
Article 52  
Cancellation of requests and returns of unused allocated quantities 
under tariff quotas  
(Article 56(4) of the Code)  
1. Customs authorities shall immediately return to the electron ic 
system referred to in Article 54 of this Regulation any quantit y that 
has been erroneously allocated. However the obligation to retur n shall 
not apply where an erroneous allocation representing a customs debt of 
less than EUR 10 is discovered after the first month following the end 
of the period of validity of the tariff quota concerned.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 30  
2. Where the customs authorities invalidate a customs declarati on in 
respect of goods which are the subject of a request to benefit from a 
tariff quota before the Commission has allocated the requested quantity, 
the customs authorities shall cancel the entire request to bene fit from the 
tariff quota.  
Where the Commission has already allocated the requested quanti ty on 
the basis of an invalidated customs declaration, the customs au thority 
shall immediately return the allocated quantity to the electron ic system 
referred to in Article 54 of this Regulation.  
Article 53  
Critical status of tariff quotas  
(Article 56(4) of the Code)  
1. For the purposes of Article 153 of Delegated Regulation (EU)  
2015/2446, a tariff quota shall be considered critical as soon as 90 % 
of the complete volume of the tariff quota has been used.  
2. By way of derogation from paragraph 1, a tariff quota shall be 
considered critical from the date of its opening in any of the following 
cases:  
(a) the tariff quota is opened for less than 3 months;  
(b) tariff quotas having the same product coverage and origin a nd an 
equivalent quota period as the tariff quota in question (‘equiv alent 
tariff quotas’) have not been opened in the previous 2 years;  
(c) an equivalent tariff quota opened in the previous 2 years h ad been 
exhausted on or before the last day of the third month of its q uota 
period or had a higher initial volume than the tariff quota in 
question.  
3. A tariff quota whose sole purpose is the application of eith er a 
safeguard measure or a measure resulting from a suspension of 
concessions as provided for in Regulation (EU) No 654/2014 of t he 
European Parliament and of the Council (  1 ) shall be considered as 
critical as soon as 90 % of the complete volume has been used i rre­
spective of whether or not equivalent tariff quotas were opened  in the 
previous 2 years.  
Article 54  
Electronic system relating to the management of tariff quotas  
(Articles 16(1) and 56(4) of the Code)  
1. For the management of tariff quotas, an electronic system se t up 
for those purposes pursuant to Article 16(1) of the Code shall be used 
for: ▼B 
( 1 ) Regulation (EU) No 654/2014 of the European Parliament and of  the Council 
of 15 May 2014 concerning the exercise of the Union's rights fo r the appli­
cation and the enforcement of international trade rules and ame nding Council 
Regulation (EC) No 3286/94 (OJ L 189, 27.6.2014, p. 50).
 02015R2447 — EN — 01.01.2021 — 008.003 — 31  
(a) the exchange of information between the customs authorities  and 
the Commission pertaining to requests to benefit from and retur ns 
on tariff quotas and to the status of tariff quotas and the sto rage of 
that information;  
(b) the management by the Commission of the requests to benefit  from 
and returns on tariff quotas;  
(c) the exchange of information between the customs authorities  and 
the Commission relating to the allocation of quantities under t ariff 
quotas and the storage of that information;  
(d) the recording of any further event or act which may affect the 
original drawings or returns on tariff quotas or their allocati on. 
2. The Commission shall make available the information related to 
the allocation results through that system.  
S e c t i o n 2  
S u r v e i l l a n c e o f t h e r e l e a s e f o r f r e e c i r c u l a t i o n 
o r t h e e x p o r t o f g o o d s  
Article 55  
General rules on surveillance of the release for free circulation or 
the export of goods  
(Article 56(5) of the Code)  
1. Where the Commission lays down a requirement that certain 
goods shall be subject to surveillance at release for free circ ulation or 
at export, it shall inform the customs authorities of the CN co des of 
those goods and of the data necessary for the purposes of the s urveil­
lance, in due time before the surveillance requirement becomes 
applicable.  
The list of data which may be required by the Commission for th e 
purposes of surveillance is laid down in Annex 21-01.  
2. Where goods have been made subject to surveillance at releas e for 
free circulation or at export, the customs authorities shall pr ovide the 
Commission with data on customs declarations for the relevant 
procedure at least once a week.  
Where the goods are released in accordance with Article 194(1) of the 
Code, the customs authorities shall provide the Commission with  the 
data without delay.  
▼M3 
3. The Commission shall only disclose the data referred in para graph 
1 provided by the customs authorities in aggregated form.  
3a. The Commission shall grant users authorised in accordance w ith 
Article 56(2) access to the non-aggregated data provided by the  customs 
authorities of the Member State that requested their access and  to data 
aggregated at Union level.  
3b. By derogation from paragraph 3a, the Commission shall grant  
access to the competent authorities of the Member States to the  non- 
aggregated data where an act of the Union provides for such an access.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 32  
4. Where goods are placed under a customs procedure on the basi s of 
a simplified declaration as referred to in Article 166 of the C ode or by 
entry in the declarant’s records as referred to in Article 182 of the Code, 
and the data required by the Commission were not available at t he time 
when the goods were released in accordance with Article 194(1) of the 
Code, the customs authorities shall provide the Commission with  that 
information without delay after receiving the supplementary dec laration 
lodged in accordance with Article 167 of the Code.  
5. Where the obligation to lodge a supplementary declaration is  
waived in accordance with Article 167(3) of the Code or the sup ple­
mentary declaration is lodged or made available in accordance w ith 
Article 225 of this Regulation, the authorisation holder shall send to 
the customs authorities at least once a month the data required  by the 
Commission or the customs authorities shall collect that data f rom the 
system of the declarant.  
The customs authorities shall enter the data in the electronic system 
referred to in Article 56 of this Regulation without delay.  
▼M3 
6. By derogation from paragraph 1, until the date of deployment  of 
the upgrading of the National Import Systems referred to in the  Annex 
to Implementing Decision (EU) 2016/578, the list of data which may be 
required by the Commission for the purposes of surveillance at release 
for free circulation is laid down in Annex 21-02.  
By derogation from paragraph 1, until the date of deployment of  the 
upgrading of the National Export Systems referred to in the Ann ex to 
Implementing Decision (EU) 2016/578, the list of data which may  be 
required by the Commission for the purposes of surveillance at export is 
laid down in Annex 21-02.  
▼B 
Article 56  
Electronic system relating to surveillance of the release for free 
circulation or the export of goods  
(Articles 16(1) and 56(5) of the Code)  
1. For the surveillance of the release for free circulation or the export 
of goods, an electronic system set up pursuant to Article 16(1)  of the 
Code shall be used for the transmission and storage of the foll owing 
information:  
(a) surveillance data on the release for free circulation or th e export of 
goods;  
(b) information which may update the surveillance data introduc ed and 
stored in the electronic system on the release for free circula tion or 
the export of goods.  
2. The Commission may authorise users to access the electronic 
system referred to in paragraph 1 based on requests of the Memb er 
States.  
3. By derogation from paragraph 1 of this Article, until the da te of 
the deployment of the first phase of the upgrading of the syste m referred 
to in the Annex to Implementing Decision 2014/255/EU, the Commi s­
sion’s Surveillance 2 system shall be used for the transmission  and 
storage of the data referred to in points (a) and (b) of that p aragraph.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 33  
CHAPTER 2  
Origin of goods  
S e c t i o n 1  
P r o o f o f n o n - p r e f e r e n t i a l o r i g i n  
Article 57  
Certificate of origin for products subject to special non-preferential 
import arrangements  
(Article 61(1) and (2) of the Code)  
1. A certificate of origin relating to products having their or igin in a 
third country for which special non-preferential import arrange ments are 
established shall, where those arrangements refer to this Artic le, be 
issued using the form set out in Annex 22-14 in compliance with  the 
technical specifications laid down therein.  
▼M1 
References in special non-preferential import arrangements to 
certificates of origin issued in accordance with Articles 55 to  65 of 
Regulation (EEC) No 2454/93 shall be considered references to t he 
certificates of origin referred to in this Article.  
▼B 
2. Certificates of origin shall be issued by the competent auth orities 
of the third country where the products to which the special no n-prefer­
ential import arrangements apply originate, or by a reliable ag ency duly 
authorised by those authorities for that purpose (issuing autho rities), 
provided that the origin of the products has been determined in  
accordance with Article 60 of the Code.  
The issuing authorities shall keep a copy of each certificate o f origin 
issued.  
3. Certificates of origin shall be issued before the products t o which 
they relate are declared for export in the third country of ori gin. 
4. By way of derogation from paragraph 3, certificates of origi n may 
exceptionally be issued after the export of the products to whi ch they 
relate where the failure to issue them at the time of export wa s the result 
of an error, an involuntary omission or special circumstances.  
The issuing authorities may not issue retrospectively a certifi cate of 
origin provided for in paragraph 1 unless they are satisfied th at the 
particulars in the exporter’s application correspond to those i n the 
relevant export file.  
Article 58  
Provision of information concerning administrative cooperation 
relating to special non-preferential import arrangements  
(Article 61 of the Code)  
1. Where the special non-preferential import arrangements for c ertain 
products provide for the use of the certificate of origin laid down in 
Article 57 of this Regulation, the use of such arrangements sha ll be 
subject to the condition that an administrative cooperation pro cedure has 
been set up unless otherwise specified in the arrangements conc erned.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 34  
For the purpose of setting up that administrative cooperation p rocedure, 
the third countries concerned shall send to the Commission:  
(a) the names and addresses of the issuing authorities together  with 
specimens of the stamps used by those authorities;  
(b) the names and addresses of the governmental authorities to which 
requests for the subsequent verification of certificates of ori gin 
provided for in Article 59 of this Regulation are to be sent.  
The Commission shall transmit the above information to the comp etent 
authorities of the Member States.  
2. Where a third country fails to send the information specifie d in 
paragraph 1 to the Commission, the competent authorities in the  Union 
shall refuse use of the special non-preferential import arrange ment.  
Article 59  
Subsequent verification of the certificates of origin for products 
subject to special non-preferential import arrangements  
(Article 61 of the Code)  
1. Verification of the certificates of origin referred to in Ar ticle 57 of 
this Regulation shall be carried out in accordance with this Ar ticle after 
the acceptance of the customs declaration (subsequent verificat ion). 
2. Where the customs authorities have reasonable doubts as to t he 
authenticity of a certificate of origin or the accuracy of the information 
it contains and where they carry out random subsequent verifica tions, 
they shall request the authority referred to in Article 58(1)(b ) of this 
Regulation to verify whether that certificate of origin is auth entic or the 
declared origin was established correctly and in accordance wit h 
Article 60 of the Code or both.  
For those purposes, the customs authorities shall return the ce rtificate of 
origin or a copy thereof to the authority referred to in Articl e 58(1)(b) of 
this Regulation. If an invoice has accompanied the declaration,  the 
original invoice or a copy thereof shall be attached to the ret urned 
certificate of origin.  
The customs authorities shall give, where appropriate, the reas ons for 
the subsequent verification and provide any information in thei r 
possession suggesting that the particulars given on the certifi cate of 
origin are inaccurate or that the certificate of origin is not authentic.  
3. The authority referred to in Article 58(1)(b) of this Regula tion 
shall communicate the results of the verifications to the custo ms auth­
orities as soon as possible.  
Where there is no reply within 6 months after sending a request  in 
accordance with paragraph 2, the customs authorities shall refu se use 
of the special non-preferential import arrangement for the prod ucts in 
question.  
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 60  
For the purposes of this Section, the definitions laid down in Article 37 
of Delegated Regulation (EU) 2015/2446 shall apply.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 35  
S u b s e c t i o n 1  
P r o c e d u r e s t o f a c i l i t a t e t h e 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 61  
Supplier’s declarations and their use  
(Article 64(1) of the Code)  
1. Where a supplier provides the exporter or the trader with th e 
information necessary to determine the originating status of go ods for 
the purposes of the provisions governing preferential trade bet ween the 
Union and certain countries or territories (preferential origin ating status), 
the supplier shall do so by means of a supplier’s declaration.  
A separate supplier’s declaration shall be established for each  
consignment of goods, except in the cases provided for in Artic le 62 
of this Regulation.  
2. The supplier shall include the declaration on the commercial  
invoice relating to that consignment, on a delivery note or on any 
other commercial document which describes the goods concerned i n 
sufficient detail to enable them to be identified.  
3. The supplier may provide the declaration at any time, even a fter 
the goods have been delivered.  
▼M1 
Article 62  
Long-term supplier's declaration  
(Article 64(1) of the Code)  
1. Where a supplier regularly supplies an exporter or trader wi th 
consignments of goods, and all of those goods are expected to h ave 
the same originating status, the supplier may provide a single 
declaration covering multiple consignments of those goods (a lo ng- 
term supplier's declaration).  
2. A long-term supplier's declaration shall be made out for 
consignments dispatched during a period of time and shall state  three 
dates:  
(a) the date on which the declaration is made out (date of issu e); 
(b) the date of commencement of the period (start date), which may not 
be more than 12 months before or more than 6 months after the d ate 
of issue;  
(c) the date of end of the period (end date), which may not be more 
than 24 months after the start date.  
3. The supplier shall inform the exporter or trader concerned i mmedi­
ately where the long-term supplier's declaration is not valid i n relation 
to some or all consignments of goods supplied and to be supplie d. 
▼B 
Article 63  
Making-out of supplier’s declarations  
(Article 64(1) of the Code)  
1. For products having obtained preferential originating status , the 
supplier’s declarations shall be made out as laid down in Annex  22- 
15. However, long-term suppliers’ declarations for those produc ts shall 
be made out as laid down in Annex 22-16.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 36  
2. For products which have undergone working or processing in t he 
Union without having obtained preferential originating status, the 
supplier’s declarations shall be made out as laid down in Annex  22- 
17. However, for long-term supplier’s declarations, the supplie r’s declar­
ations shall be made out as laid down in Annex 22-18.  
3. The supplier’s declaration shall bear a handwritten signatur e of the 
supplier. However, where both the supplier’s declaration and th e invoice 
are drawn up by electronic means, these can be electronically a uth­
enticated or the supplier can give the exporter or trader a wri tten under­
taking accepting complete responsibility for every supplier’s d eclaration 
which identifies him as if it had been signed with his handwrit ten 
signature.  
Article 64  
Issuing of Information Certificates INF 4  
(Article 64(1) of the Code)  
1. The customs authorities may request the exporter or trader t o 
obtain from the supplier an Information Certificate INF 4 certi fying 
the accuracy and authenticity of the supplier’s declaration.  
2. On application from the supplier, the Information Certificat e INF 4 
shall be issued by the customs authorities of the Member State in which 
the supplier’s declaration has been made out using the form set  out in 
Annex 22-02 in compliance with the technical specifications lai d down 
therein. The authorities may require any evidence and may carry  out 
inspections of the supplier’s accounts or other checks that the y consider 
appropriate.  
3. The customs authorities shall issue the Information Certific ate INF 
4 to the supplier within 90 days of receipt of his application,  indicating 
whether the supplier’s declaration is accurate and authentic.  
4. A customs authority to which an application for the issue of  an 
information certificate INF 4 has been made shall keep the appl ication 
form for at least 3 years or for a longer period of time if nec essary in 
order to ensure compliance with the provisions governing prefer ential 
trade between the Union and certain countries or territories.  
Article 65  
Administrative cooperation between the Member States  
(Article 64(1) of the Code)  
The customs authorities shall assist each other in checking the  accuracy 
of the information given in suppliers’ declarations.  
Article 66  
Checking suppliers’ declarations  
(Article 64(1) of the Code)  
1. Where an exporter is unable to present an Information Certif icate 
INF 4 within 120 days of the request of the customs authorities , the 
customs authorities of the Member State of export may ask the c ustoms  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 37  
authorities of the Member State in which the supplier’s declara tion has 
been made out to confirm the origin of the products concerned f or the 
purposes of the provisions governing preferential trade between  the 
Union and certain countries.  
2. For the purposes of paragraph 1, the customs authorities of the 
Member State of export shall send the customs authorities of th e 
Member State in which the supplier’s declaration has been made out 
all available information and documents and give the reasons fo r their 
enquiry.  
3. For the purposes of paragraph 1 the customs authorities of t he 
Member State in which the supplier’s declaration has been made out 
may request evidence from the supplier or carry out appropriate  verifi­
cations of that declaration.  
4. The customs authorities requesting the verification shall be  
informed of the results as soon as possible by means of an Info rmation 
Certificate INF 4.  
5. Where there is no reply within 150 days of the date of the v erifi­
cation request or where the reply does not contain sufficient i nformation 
to determine the origin of the products concerned, the customs auth­
orities of the country of export shall declare invalid the proo f of origin 
established on the basis of the supplier’s declaration.  
Article 67  
Approved exporter authorisation  
(Article 64(1) of the Code)  
1. Where the Union has a preferential arrangement with a third 
country which provides that a proof of origin is to take the fo rm of 
an invoice declaration or an origin declaration made out by an approved 
exporter,  ►M1 exporters and re-consignors established in the customs 
territory of the Union ◄ may apply for an authorisation as an a pproved 
exporter for the purposes of making out and replacing those dec lar­
ations.  
2. Articles 11(1)(d), 16, 17 and 18 of Delegated Regulation (EU ) 
2015/2446 concerning the conditions for accepting applications and 
the suspension of decisions and Articles 10 and 15 of this Regu lation 
concerning the use of electronic means for exchanging and stori ng 
information and the revocation of favourable decisions pertaini ng to 
applications and decisions shall not apply to decisions relatin g to 
approved exporter authorisations.  
3. Approved exporter authorisations shall be granted solely to 
persons who fulfil the conditions set out in the origin provisi ons 
either of agreements which the Union has concluded with certain  
countries or territories outside the customs territory of the U nion or 
of measures adopted unilaterally by the Union in respect of suc h 
countries or territories.  
4. The customs authorities shall grant to the approved exporter  a  
customs authorisation number which shall appear on the proofs o f pref­
erential origin. The customs authorisation number shall  ►M1 begin 
with the ◄ ISO 3166-1-alpha- 2 country code of the Member State  
issuing the authorisation.  
5. The Commission shall provide the third countries concerned w ith 
the addresses of the customs authorities responsible for the co ntrol of 
the proofs of preferential origin made out by approved exporter s. ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 38  
6. Where the applicable preferential arrangement does not speci fy the 
form that invoice declarations or origin declarations shall tak e, those 
declarations shall be drawn up in accordance with the form set out in  
►M1 Annex 22-13 ◄.  
7. Where the applicable preferential arrangement does not speci fy the 
value threshold up to which an exporter who is not an approved 
exporter may make out an invoice declaration or an origin decla ration, 
the value threshold shall be EUR 6 000 for each consignment.  
▼M1 
Article 68  
Registration of exporters outside the framework of the GSP scheme 
of the Union  
(Article 64(1) of the Code)  
1. Where the Union has a preferential arrangement which require s an 
exporter to complete a document on origin in accordance with th e 
relevant Union legislation, such a document may be completed on ly 
by an exporter who is registered for that purpose by the custom s auth­
orities of a Member State. The identity of such exporters shall  be 
recorded in the Registered Exporter System (REX) referred to in  the 
Annex to Implementing Decision (EU) 2016/578.  ►M2 Articles 80, 
82, 83, 84, 86, 87, 89 and 91 of this Regulation shall apply  mutatis 
mutandis . ◄ 
2. For the purposes of this Article, Articles 11(1)(d), 16, 17 and 18 of 
Delegated Regulation (EU) 2015/2446 concerning the conditions f or 
accepting applications and the suspension of decisions and  ►M2 Articles 
10(1) and 15 ◄ of this Regulation shall not apply. Applications  and 
decisions related to this Article shall not be exchanged and st ored in an 
electronic information and communication system as laid down in  Article 10 
of this Regulation.  
▼M2 __________  
▼M1 
4. Notwithstanding paragraph 1, where the applicable preferenti al 
arrangement does not specify the value threshold up to which an  
exporter who is not a registered exporter may complete a docume nt 
on origin, the value threshold shall be EUR 6 000 for each cons ignment.  
▼M2 __________  
6. Where a preferential arrangement allows the Union to exempt 
originating products from the requirement to provide a document  on 
origin, that exemption shall apply under the conditions laid do wn in 
Article 103, insofar as those conditions are not provided for i n the 
preferential arrangement concerned.  
7. Where a preferential arrangement allows the Union to waive t he 
requirement for a document on origin to be signed by the export er, no 
such signature shall be required.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 39  
Article 69  
Replacement of documents on corigin issued or made out outside 
the framework of the GSP scheme of the Union  
(Article 64(1) of the Code)  
1. Where originating products covered by a document on origin 
issued or made out previously for the purposes of a preferentia l tariff 
measure as referred to in Article 56(2)(d) or (e) of the Code o ther than 
the GSP scheme of the Union have not yet been released for free  
circulation and are placed under the control of a customs offic e in the 
Union, the initial document on origin may be replaced by one or  more 
replacement documents on origin for the purposes of sending all  or 
some of those products elsewhere within the Union.  
2. The replacement document on origin referred to in paragraph 1 
may be issued for, or made out by, any of the following, in the  same 
form as the initial document on origin or in the form of a repl acement 
statement on origin, drawn up  mutatis mutandis  in accordance with 
Article 101 and Annex 22-20:  
(a) an exporter approved or registered in the Union and re-cons igning 
the goods;  
(b) a re-consignor of the goods in the Union where the total va lue of 
originating products in the initial consignment to be split doe s not 
exceed the applicable value threshold;  
(c) a re-consignor of the goods in the Union where the total va lue of 
originating products in the initial consignment to be split exc eeds 
the applicable value threshold, and the re-consignor attaches a  copy 
of the initial document on origin to the replacement document o n 
origin.  
Where the replacement of the initial document on origin is not possible 
in accordance with the first subparagraph, the replacement docu ment on 
origin referred to in paragraph 1 may be issued in the form of a 
movement certificate EUR.1 by the customs office under whose 
control the goods are placed.  
3. Where the replacement document on origin is a movement certi fi­
cate EUR.1, the endorsement made by the customs office issuing the 
replacement movement certificate EUR.1 shall be placed in box 1 1 of 
the certificate. The particulars in box 4 of the certificate co ncerning the 
country of origin shall be identical to those particulars in th e initial 
document on origin. Box 12 shall be signed by the re-consignor.  A  
re-consignor who signs box 12 in good faith shall not be respon sible 
for the accuracy of the particulars entered on the initial docu ment on 
origin.  
The customs office which is requested to issue the replacement 
movement certificate EUR.1 shall note on the initial document o n 
origin or on an attachment thereto the weights, numbers, nature  of the 
products forwarded and their country of destination, and indica te 
thereon the serial numbers of the corresponding replacement cer tificate 
or certificates. It shall keep the initial document on origin f or at least 3 
years.  ▼M2
 02015R2447 — EN — 01.01.2021 — 008.003 — 40  
Article 69a  
Preferential origin of processed products obtained from goods 
having preferential originating status  
(Article 64(1) of the Code)  
1. Where non-Union goods having preferential originating status  in 
the framework of a preferential arrangement between the Union a nd 
third countries, are placed under the inward processing procedu re, 
processed products obtained therefrom shall, when released for free 
circulation, be deemed to have the same preferential originatin g status 
as those goods.  
2. Paragraph 1 shall not apply in any of the following cases:  
(a) the processing operation also involves non-Union goods othe r than 
those referred to in paragraph 1, including goods having prefer ential 
originating status under a different preferential arrangement;  
(b) the processed products are obtained from equivalent goods r eferred 
to in Article 223 of the Code;  
(c) the customs authorities have authorised temporary re-export  of the 
goods for further processing in accordance with Article 258 of the 
Code.  
3. Where paragraph 1 applies, a document on origin issued or ma de 
out for the goods placed under the inward processing procedure shall be 
deemed to be a document on origin issued or made out for the 
processed products.  
▼B 
S u b s e c t i o n 2  
O b l i g a t i o n s o f B e n e f i c i a r y C o u n t r i e s 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 s c h e m e o f t h e U n i o n  
Article 70  
Obligation to provide administrative cooperation within the 
framework of the REX system  
(Article 64(1) of the Code)  
1. In order to ensure the proper application of the GSP scheme 
beneficiary countries shall undertake:  
(a) to put in place and to maintain the necessary administrativ e 
structures and systems required for the implementation and 
management in that country of the rules and procedures laid 
down in this Subsection and Subsections 3 to 9 of this Section 
and Subsections 2 and 3 of Title II Chapter 1 Section 2 of 
Delegated Regulation (EU) 2015/2446, including where appropriat e 
the arrangements necessary for the application of cumulation;  
(b) that their competent authorities will cooperate with the Co mmission 
and the customs authorities of the Member States.  
2. The cooperation referred to in point (b) of paragraph 1 shal l 
consist of:  
►M1 (a) ◄ providing all necessary support in the event of a reques t 
by the Commission for the monitoring by it of the proper 
management of the GSP scheme in the country 
concerned, including verification visits on the spot by 
the Commission or the customs authorities of the 
Member States;  ▼M2
 02015R2447 — EN — 01.01.2021 — 008.003 — 41  
►M1 (b) ◄ without prejudice to Articles 108 and 109 of this Regu­
lation, verifying the originating status of products and the 
compliance with the other conditions laid down in this 
Subsection, Subsections 3 to 9 of this Section and 
Subsections 2 and 3 of Title II Chapter 1 Section 2 of 
Delegated Regulation (EU) 2015/2446, including visits 
on the spot, where requested by the Commission or the 
customs authorities of the Member States in the context 
of origin investigations.  
3. To be entitled to apply the registered exporters system, the  ben­
eficiary countries shall submit the undertaking referred to in paragraph 1 
to the Commission at least 3 months before the date on which th ey 
intend to start the registration of exporters.  
▼M1 
4. Where a country or territory has been removed from Annex II to 
Regulation (EU) No 978/2012 of the European Parliament and of t he 
Council (  1 ), the rules and procedures laid down in Article 55 of 
Delegated Regulation (EU) 2015/2446 and the obligations laid do wn 
in Articles 72, 80 and 108 of this Regulation shall continue to  apply to 
that country or territory for a period of 3 years from the date  of its 
removal from that Annex.  
▼B 
Article 71  
Procedures and methods of administrative cooperation applicable 
with regard to exports using certificates of origin Form A and 
invoice declarations  
(Article 64(1) of the Code)  
1. Every beneficiary country shall comply or ensure compliance 
with:  
(a) the rules on the origin of the products being exported, lai d down in 
Subsection 2 of Title II Chapter 1 Section 2 of Delegated Regu­
lation (EU) 2015/2446;  
(b) the rules for completion and issue of certificates of origi n Form A;  
(c) the provisions for the use of invoice declarations, to be d rawn up in 
accordance with the requirements set out in Annex 22-09;  
(d) the provisions concerning the obligations of notifications referred to 
in Article 73 of this Regulation;  
(e) the provisions concerning granting of derogations referred to in 
Article 64(6) of the Code.  
2. The competent authorities of the beneficiary countries shall  
cooperate with the Commission or the Member States by, in parti cular:  
(a) providing all necessary support in the event of a request b y the 
Commission for the monitoring by it of the proper management 
of the GSP scheme in the country concerned, including verificat ion 
visits on the spot by the Commission or the customs authorities  of 
the Member States;  ▼B 
( 1 ) Regulation (EU) 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).
 02015R2447 — EN — 01.01.2021 — 008.003 — 42  
(b) without prejudice to Articles 73 and 110 of this Regulation , 
verifying the originating status of products and the compliance  
with the other conditions laid down in this Subsection, Subsect ions 
3 to 9 of this Section and Subsections 2 and 3 of Title II Chap ter 1 
Section 2 of Delegated Regulation (EU) 2015/2446, including vis its 
on the spot, where requested by the Commission or the customs 
authorities of the Member States in the context of origin inves ti­
gations.  
3. Where, in a beneficiary country, a competent authority for i ssuing 
certificates of origin Form A is designated, documentary proofs  of 
origin are verified, and certificates of origin Form A for expo rts to 
the Union are issued, that beneficiary country shall be conside red to 
have accepted the conditions laid down in paragraph 1.  
4. When a country is admitted or readmitted as a beneficiary co untry 
in respect of products referred to in Regulation (EU) No 978/20 12, 
goods originating in that country shall benefit from the genera lised 
system of preferences on condition that they were exported from  the 
beneficiary country on or after the date referred to in Article  73(2) of 
this Regulation.  
5. Where a country or territory has been removed from Annex II to 
Regulation (EU) No 978/2012, the obligation to provide administ rative 
cooperation laid down in Article 55 of Delegated Regulation (EU ) 
2015/2446 and Articles 110 and 111 of this Regulation shall con tinue 
to apply to that country or territory for a period of 3 years f rom the date 
of its removal from that annex.  
6. The obligations referred to in paragraph 5 shall apply to Si ngapore 
for a period of 3 years starting from 1 January 2014.  
Article 72  
Notification obligations applicable after the date of application of 
the registered exporter (REX) system  
(Article 64(1) of the Code)  
1. Beneficiary countries shall notify the Commission of the nam es 
and addresses and contact details of the authorities situated i n their 
territory which are:  
(a) part of the governmental authorities of the country concern ed, or act 
under the authority of the government thereof, and competent to  
register exporters in the REX system, modify and update regis­
tration data and revoke registrations;  
(b) part of the governmental authorities of the country concern ed and 
responsible for ensuring the administrative cooperation with th e 
Commission and the customs authorities of the Member States as 
provided for in this Subsection, Subsections 3 to 9 of this Sec tion 
and Subsections 2 and 3 of Title II Chapter 1 Section 2 of 
Delegated Regulation (EU) 2015/2446.  
2. The notification shall be sent to the Commission at the late st 3 
months before the date on which the beneficiary countries inten d to start 
the registration of exporters.  
3. Beneficiary countries shall inform the Commission immediatel y of 
any changes to the information notified under the first paragra ph. ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 43  
Article 73  
Notification obligations applicable until the date of application of 
the registered exporter (REX) system  
(Article 64(1) of the Code)  
1. The beneficiary countries shall inform the Commission of the  
names and addresses of the governmental authorities situated in  their 
territory which are empowered to issue certificates of origin F orm A, 
together with specimen impressions of the stamps used by those author­
ities, and the names and addresses of the relevant governmental  auth­
orities responsible for the control of the certificates of orig in Form A 
and the invoice declarations.  
The Commission will forward this information to the customs aut h­
orities of the Member States. When this information is communic ated 
within the framework of an amendment of previous communications , 
the Commission will indicate the date of entry into use of thos e new 
stamps according to the instructions given by the competent gov ern­
mental authorities of the beneficiary countries. This informati on is for 
official use; however, when goods are to be released for free c irculation, 
the customs authorities in question may allow the importer to c onsult 
the specimen impressions of the stamps.  
Beneficiary countries which have already provided the informati on 
required under the first sub-paragraph shall not be obliged to provide 
it again, unless there has been a change.  
2. For the purpose of Article 71(4) of this Regulation, the 
Commission will publish, on its website, the date on which a co untry 
admitted or readmitted as a beneficiary country in respect of p roducts 
referred to in Regulation (EU) No 978/2012 met the obligations set out 
in paragraph 1 of this Article.  
▼M1 
3. Upon request of a beneficiary country, the Commission shall send 
to that beneficiary country specimen impressions of the stamps used by 
the customs authorities of the Member States for the issue of m ovement 
certificates EUR.1.  
▼B 
S u b s e c t i o n 3  
P r o c e d u r e s a t e x p o r t i n b e n e f i c i a r y c o u n t r i e s a n d i n 
t h e U n i o n 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 
s c h e m e o f t h e U n i o n u n t i l t h e a p p l i c a t i o n o f t h e 
r e g i s t e r e d e x p o r t e r s y s t e m  
Article 74  
Procedure for the issue of a certificate of origin Form A  
(Article 64(1) of the Code)  
1. Certificates of origin Form A shall be issued on written app lication 
from the exporter or its representative, together with any othe r appro­
priate supporting documents proving that the products to be exp orted 
qualify for the issue of a certificate of origin Form A. Certif icates of 
origin Form A shall be issued using the form set out in Annex 2 2-08.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 44  
2. The competent authorities of beneficiary countries shall mak e 
available the certificate of origin Form A to the exporter as s oon as 
the exportation has taken place or is ensured. However, the com petent 
authorities of beneficiary countries may also issue a certifica te of origin 
Form A after exportation of the products to which it relates, i f: 
(a) it was not issued at the time of exportation because of err ors or 
involuntary omissions or special circumstances; or  
(b) it is demonstrated to the satisfaction of the competent aut horities 
that a certificate of origin Form A was issued but was not acce pted 
at importation for technical reasons; or  
(c) the final destination of the products concerned was determi ned 
during their transportation or storage and after possible split ting 
of a consignment, in accordance with Article 43 of Delegated Re gu­
lation (EU) 2015/2446.  
3. The competent authorities of beneficiary countries may issue  a  
certificate retrospectively only after verifying that the infor mation 
supplied in the exporter’s application for a certificate of ori gin Form 
A issued retrospectively is in accordance with that in the corr esponding 
export file and that a certificate of origin Form A was not iss ued when 
the products in question were exported, except when the certifi cate of 
origin Form A was not accepted for technical reasons. The words  
‘Issued retrospectively’, ‘Délivré a posteriori’ or ‘emitido a posteriori’ 
shall be indicated in box 4 of the certificate of origin Form A  issued 
retrospectively.  
4. In the event of theft, loss or destruction of a certificate of origin 
Form A, the exporter may apply to the competent authorities whi ch 
issued it for a duplicate to be made out on the basis of the ex port 
documents in their possession. The words ‘Duplicate’, ‘Duplicat a’ or 
‘Duplicado’, the date of issue and the serial number of the ori ginal 
certificate shall be indicated in box 4 of the duplicate certif icate of 
origin Form A. The duplicate takes effect from the date of the original.  
5. For the purposes of verifying whether the product for which a 
certificate of origin Form A is requested complies with the rel evant 
rules of origin, the competent governmental authorities shall b e 
entitled to call for any documentary evidence or to carry out a ny 
check which they consider appropriate.  
6. Completion of boxes 2 and 10 of the certificate of origin Fo rm A 
shall be optional. Box 12 shall bear the mention ‘Union’ or the  name of 
one of the Member States. The date of issue of the certificate of origin 
Form A shall be indicated in box 11. The signature to be entere d in that 
box, which is reserved for the competent governmental authoriti es 
issuing the certificate, as well as the signature of the export er’s auth­
orised signatory to be entered in box 12, shall be handwritten.  
Article 75  
Conditions for making out an invoice declaration  
(Article 64(1) of the Code)  
1. The invoice declaration may be made out by any exporter oper ating 
in a beneficiary country for any consignment consisting of one or more 
packages containing originating products whose total value does  not 
exceed EUR 6 000, and provided that the administrative cooperat ion 
referred to in  ►M1 Article 71(2) ◄ applies to this procedure.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 45  
2. The exporter making out an invoice declaration shall be prep ared 
to submit at any time, at the request of the customs or other c ompetent 
governmental authorities of the exporting country, all appropri ate 
documents proving the originating status of the products concer ned. 
3. An invoice declaration shall be made out by the exporter in either 
French, English or Spanish by typing, stamping or printing on t he 
invoice, the delivery note or any other commercial document, th e 
declaration, the text of which appears in Annex 22-09. If the d eclaration 
is handwritten, it shall be written in ink in printed character s. Invoice 
declarations shall bear the original handwritten signature of t he exporter.  
4. The use of an invoice declaration shall be subject to the fo llowing 
conditions:  
(a) one invoice declaration shall be made out for each consignm ent; 
(b) if the goods contained in the consignment have already been  subject 
to verification in the exporting country by reference to the de finition 
of ‘originating products’, the exporter may refer to that verif ication 
in the invoice declaration.  
Article 76  
Conditions for issuing a certificate of origin Form A in case of 
cumulation  
(Article 64(1) of the Code)  
When cumulation under Articles 53, 54, 55 or 56 of Delegated Re gu­
lation (EU) 2015/2446 applies, the competent governmental autho rities 
of the beneficiary country called on to issue a certificate of origin Form 
A for products in the manufacture of which materials originatin g in a 
party with which cumulation is permitted are used shall rely on  the 
following:  
(a) in the case of bilateral cumulation, on the proof of origin  provided 
by the exporter’s supplier and issued in accordance with the 
provisions of Article 77 of this Regulation;  
(b) in the case of cumulation with Norway, Switzerland or Turke y, on 
the proof of origin provided by the exporter’s supplier and iss ued in 
accordance with the relevant rules of origin of Norway, Switzer land 
or Turkey, as the case may be;  
(c) in the case of regional cumulation, on the proof of origin provided 
by the exporter’s supplier, namely a certificate of origin Form  A, 
issued using the form set out in Annex 22-08 or, as the case ma y 
be, an invoice declaration, the text of which appears in Annex 22- 
09; 
(d) in the case of extended cumulation, on the proof of origin provided 
by the exporter’s supplier and issued in accordance with the 
provisions of the relevant free-trade agreement between the Uni on 
and the country concerned.  
In the cases referred to in points (a), (b), (c) and (d) of the  first sub- 
paragraph, Box 4 of certificate of origin Form A shall, as the case may 
be, contain the indication:  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 46  
— ‘EU cumulation’, ‘Norway cumulation’, ‘Switzerland cumulation ’, 
‘Turkey cumulation’, ‘regional cumulation’, ‘extended cumulatio n 
with country x’, or  
— ‘Cumul UE’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’,  
‘cumul régional’, ‘cumul étendu avec le pays x’, or  
— ‘Acumulación UE’, ‘Acumulación Noruega’, ‘Acumulación Suiza’,  
‘Acumulación Turquía’, ‘Acumulación regional’, ‘Acumulación 
ampliada con el país x’.  
Article 77  
Proof of Union’s originating status for the purpose of bilateral 
cumulation and approved exporter  
(Article 64(1) of the Code)  
1. Evidence of the originating status of Union products shall b e 
furnished by either of the following:  
(a) the production of a movement certificate EUR.1, issued usin g the 
form set out in Annex 22-10; or  
(b) the production of an invoice declaration, the text of which  is set out 
in Annex 22-09  ►M1 __________  ◄. An invoice declaration 
may be made out by any exporter for consignments containing 
originating products whose total value does not exceed EUR 
6 000 or by an approved Union exporter.  
2. The exporter or its representative shall enter ‘GSP benefici ary 
countries’ and ‘EU’, or ‘Pays bénéficiaires du SPG’ and ‘UE’, i n box 
2 of the movement certificate EUR.1.  
3. The provisions of this Subsection, Subsections 3 to 9 of thi s 
Section and Subsections 2 and 3 of Title II Chapter 1 Section 2  of 
Delegated Regulation (EU) 2015/2446 concerning the issue, use a nd 
subsequent verification of certificates of origin Form A shall apply  
mutatis mutandis  to EUR.1 movement certificates and, with the 
exception of the provisions concerning their issue, to invoice declar­
ations.  
4. The customs authorities of the Member States may authorise a ny 
exporter established in the customs territory of the Union, her einafter 
referred to as an ‘approved exporter’, who makes frequent shipm ents of 
products originating in the Union within the framework of bilat eral 
cumulation to make out invoice declarations, irrespective of th e value 
of the products concerned, where that exporter offers, to the s atisfaction 
of the customs authorities, all guarantees necessary to verify the 
following:  
(a) the originating status of the products;  
(b) the fulfilment of other requirements applicable in that Mem ber 
State.  
5. The customs authorities may grant the status of approved exp orter 
subject to any conditions which they consider appropriate. The customs 
authorities shall grant to the approved exporter a customs auth orisation 
number which shall appear on the invoice declaration.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 47  
6. The customs authorities shall monitor the use of the authori sation 
by the approved exporter. The customs authorities may withdraw the 
authorisation at any time.  
They shall withdraw the authorisation in each of the following cases:  
(a) the approved exporter no longer offers the guarantees refer red to in 
paragraph 4;  
(b) the approved exporter does not fulfil the conditions referr ed to in 
paragraph 5;  
(c) the approved exporter otherwise makes improper use of the a uth­
orisation.  
7. An approved exporter shall not be required to sign invoice d eclar­
ations provided that the approved exporter gives the customs au thorities 
a written undertaking accepting full responsibility for any inv oice 
declaration which identifies the approved exporter as if the ap proved 
exporter had signed it with his handwritten signature.  
S u b s e c t i o n 4  
P r o c e d u r e s a t e x p o r t i n b e n e f i c i a r y c o u n t r i e s a n d i n 
t h e U n i o n 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 
s c h e m e o f t h e U n i o n f r o m t h e d a t e o f t h e a p p l i c a t i o n o f 
t h e r e g i s t e r e d e x p o r t e r s y s t e m  
Article 78  
Obligation for exporters to be registered and waiver thereof  
(Article 64(1) of the Code)  
1. The GSP scheme shall apply in the following cases:  
(a) in cases of goods satisfying the requirements of this Subse ction, 
Subsections 3 to 9 of this Section and Subsections 2 and 3 of 
Title II Chapter 1 Section 2 of Delegated Regulation (EU) 
2015/2446 exported by a registered exporter;  
(b) in cases of any consignment of one or more packages contain ing 
originating products exported by any exporter, where the total value 
of the originating products consigned does not exceed EUR 6 000 . 
2. The value of originating products in a consignment is the va lue of 
all originating products within one consignment covered by a st atement 
on origin made out in the country of exportation.  
Article 79  
Registration procedure in the beneficiary countries and procedures 
at export applicable during the transition period to the application 
of the registered exporter system  
(Article 64(1) of the Code)  
1. Beneficiary countries shall start the registration of export ers on 
1 January 2017.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 48  
However, where the beneficiary country is not in a position to start 
registration on that date, it shall notify the Commission in wr iting by 
1 July 2016 that it postpones the registration of exporters unt il 
1 January 2018 or 1 January 2019.  
2. During a period of 12 months following the date on which the  
beneficiary country starts the registration of exporters, the c ompetent 
authorities of that beneficiary country shall continue to issue  certificates 
of origin Form A at the request of exporters who are not yet re gistered 
at the time of requesting the certificate.  
Without prejudice to Article 94(2) of this Regulation, certific ates of 
origin Form A issued in accordance with the first sub-paragraph  of 
this paragraph shall be admissible in the Union as proof of ori gin if 
they are issued before the date of registration of the exporter  concerned.  
The competent authorities of a beneficiary country experiencing  
difficulties in completing the registration process within the above 12- 
month period may request its extension to the Commission. Such 
extensions shall not exceed 6 months.  
3. Exporters in a beneficiary country, registered or not, shall  make 
out statements on origin for originating products consigned, wh ere the 
total value thereof does not exceed EUR 6 000, as of the date f rom 
which the beneficiary country intends to start the registration  of 
exporters.  
Exporters, once registered, shall make out statements on origin  for 
originating products consigned, where the total value thereof e xceeds 
EUR 6 000, as of the date from which their registration is vali d in 
accordance with Article 86(4) of this Regulation.  
4. All beneficiary countries shall apply the registered exporte r system 
as of 30 June 2020 at the latest.  
S u b s e c t i o n 5  
Article 80  
Registered exporter database: obligations of the authorities  
(Article 64(1) of the Code)  
1. The Commission shall set up a system for registering exporte rs 
authorised to certify the origin of goods (the REX system) and make it 
available by 1 January 2017.  
▼M2 
2. The competent authorities of beneficiary countries shall upo n 
receipt of the complete application form referred to in Annex 2 2-06 
assign without delay the number of registered exporter to the e xporter 
and enter into the REX system the number of registered exporter , the 
registration data and the date from which the registration is v alid in 
accordance with Article 86(4).  
The customs authorities of Member States shall upon receipt of the 
complete application form referred to in Annex 22-06A assign 
without delay the number of registered exporter to the exporter  or, 
where appropriate, the re-consignor of goods and enter into the  REX 
system the number of registered exporter, the registration data  and the 
date from which the registration is valid in accordance with 
Article 86(4).  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 49  
The competent authorities of a beneficiary country or the custo ms auth­
orities of a Member State shall inform the exporter or, where a ppro­
priate, the re-consignor of goods of the number of registered e xporter 
assigned to that exporter or re-consignor of goods and of the d ate from 
which the registration is valid.  
▼B 
3. Where the competent authorities consider that the informatio n 
provided in the application is incomplete, they shall inform th e 
exporter thereof without delay.  
4. The competent authorities of beneficiary countries and the c ustoms 
authorities of Member States shall keep the data registered by them up- 
to-date. They shall modify those data immediately after having been 
informed by the registered exporter in accordance with Article 89 of 
this Regulation.  ►M1 The competent authorities of a beneficiary 
country or the customs authorities of a Member State shall info rm the 
registered exporter of the modification of his registration dat a. ◄  
Article 81  
Date of application of certain provisions  
(Article 64(1) of the Code)  
1. Articles 70, 72, 78 to 80, 82 to 93, 99 to 107, 108, 109 and  112 of 
this Regulation shall apply in respect of export of goods by ex porters 
registered under the REX system in a beneficiary country from t he date 
on which that beneficiary country starts registering exporters under that 
system. In so far as exporters in the Union are concerned, thes e Articles 
shall apply from 1 January 2017.  
2. Articles 71, 73, 74 to 77, 94 to 98 and 110 to 112 of this R egu­
lation shall apply in respect of export of goods by exporters w ho are not 
registered under the REX system in a beneficiary country. In so  far as 
exporters in the Union are concerned, these Articles shall appl y until 
31 December 2017.  
Article 82  
Registered exporter database: access rights to the database  
(Article 64(1) of the Code)  
1. The Commission shall ensure that access to the REX system is  
given in accordance with this Article.  
2. The Commission shall have access to consult all the data.  
3. The competent authorities of a beneficiary country shall hav e 
access to consult the data concerning exporters registered by t hem.  
4. The customs authorities of the Member States shall have acce ss to 
consult the data registered by them, by the customs authorities  of other 
Member States and by the competent authorities of beneficiary c ountries 
as well as by Norway, Switzerland or Turkey. This access to the  data 
shall take place for the purpose of carrying out verifications of customs 
declarations under Article 188 of the Code or post-release cont rol under 
Article 48 of the Code.  
5. The Commission shall provide secure access to the REX system  to 
the competent authorities of beneficiary countries.  ▼M2
 02015R2447 — EN — 01.01.2021 — 008.003 — 50  
6. Where a country or territory has been removed from Annex II to 
Regulation (EU) No 978/2012, its competent authorities shall ke ep the 
access to the REX system as long as required in order to enable  them to 
comply with their obligations under Article 70 of this Regulati on. 
▼M2 
7. The Commission shall make the following data available to th e 
public on condition that consent has been given by the exporter  by 
signing box 6 of the form set out in Annex 22-06 or Annex 22-06 A, 
as applicable:  
(a) name of the registered exporter as specified in box 1 of th e form set 
out in Annex 22-06 or Annex 22-06A, as appropriate;  
(b) address of the place where the registered exporter is estab lished as 
specified in box 1 of the form set out in Annex 22-06 or Annex 22- 
06A, as appropriate;  
(c) contact details as specified in box 1 and box 2 of the form  set out in 
Annex 22-06 or Annex 22-06A, as appropriate;  
(d) indicative description of the goods which qualify for prefe rential 
treatment, including indicative list of Harmonised System 
headings or chapters, as specified in box 4 of the form set out  in 
Annex 22-06 or Annex 22-06A, as appropriate;  
(e) EORI number of the registered exporter as specified in box 1 of the 
form set out in Annex 22-06A, or the trader identification numb er 
(TIN) of the registered exporter as specified in box 1 of the f orm set 
out in Annex 22-06;  
(f) whether the registered exporter is a trader or a producer a s specified 
in box 3 of the form set out in Annex 22-06 or Annex 22-06A, as  
appropriate.  
The refusal to sign box 6 shall not constitute a ground for ref using to 
register the exporter.  
▼B 
8. The Commission shall always make the following data availabl e to 
the public  
(a) the number of registered exporter;  
▼M2 
(b) the date of registration of the registered exporter;  
▼B 
►M2 (c) ◄ the date from which the registration is valid;  
►M2 (d) ◄ the date of the revocation of the registration where 
applicable;  
►M2 (e) ◄ information whether the registration applies also to 
exports to Norway, Switzerland or Turkey;  
►M2 (f) ◄ the date of the last synchronisation between the REX 
system and the public website.  
Article 83  
Registered exporter database: data protection  
(Article 64(1) of the Code)  
1. The data registered in the REX system shall be processed sol ely 
for the purpose of the application of the GSP scheme as set out  in this 
Subsection.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 51  
2. Registered exporters shall be provided with the information laid 
down in Article 11(1)(a) to (e) of Regulation (EC) No 45/2001 o f the 
European Parliament and of the Council (  1 ) or Article 10 of Directive 
95/46/EC of the European Parliament and of the Council (  2 ). In addition, 
they shall also be provided with the following information:  
(a) information concerning the legal basis of the processing op erations 
for which the data is intended;  
(b) the data retention period.  
Registered exporters shall be provided with that information vi a a notice 
attached to the application to become a registered exporter as set out in 
Annex 22-06  ►M2 or in Annex 22-06A, as appropriate ◄.  
3. Each competent authority in a beneficiary country and each 
customs authority in a Member State that has introduced data in to the 
REX system shall be considered the controller with respect to t he 
processing of those data.  
The Commission shall be considered as a joint controller with r espect to 
the processing of all data to guarantee that the registered exp orter will 
obtain his rights.  
4. The rights of registered exporters with regard to the proces sing of 
data which is stored in the REX system listed in Annex 22-06  ►M2 or 
in Annex 22-06A, as appropriate ◄ and processed in national sys tems 
shall be exercised in accordance with the data protection legis lation 
implementing Directive 95/46/EC of the Member State which is 
storing their data.  
5. Member States who replicate in their national systems the da ta of 
the REX system they have access to shall keep the replicated da ta-up-to 
date.  
6. The rights of registered exporters with regard to the proces sing of 
their registration data by the Commission shall be exercised in  
accordance with Regulation (EC) No 45/2001.  
7. Any request by a registered exporter to exercise the right o f 
access, rectification, erasure or blocking of data in accordanc e with 
Regulation (EC) No 45/2001 shall be submitted to and processed by 
the controller of data.  
Where a registered exporter has submitted such a request to the  
Commission without having tried to obtain his rights from the c ontroller 
of data, the Commission shall forward that request to the contr oller of 
data of the registered exporter.  
If the registered exporter fails to obtain his rights from the controller of 
data, the registered exporter shall submit such request to the 
Commission acting as controller. The Commission shall have the right 
to rectify, erase or block the data.  
8. The national supervisory data protection authorities and the  
European Data Protection Supervisor, each acting within the sco pe of 
their respective competence, shall cooperate and ensure coordin ated 
supervision of the registration data.  ▼B 
( 1 ) Regulation (EC) No 45/2001 of the European Parliament and of the Council 
of 18 December 2000 on the protection of individuals with regar d to the 
processing of personal data by the Community institutions and b odies and on 
the free movement of such data (OJ L 8, 12.1.2001, p. 1). 
( 2 ) Directive 95/46/EC of the European Parliament and of the Coun cil of 
24 October 1995 on the protection of individuals with regard to  the 
processing of personal data and on the free movement of such da ta (OJ L 281, 
23.11.1995, p. 31).
 02015R2447 — EN — 01.01.2021 — 008.003 — 52  
They shall, each acting within the scope of their respective co mpet­
ences, exchange relevant information, assist each other in carr ying out 
audits and inspections, examine difficulties of interpretation or appli­
cation of this Regulation, study problems with the exercise of inde­
pendent supervision or in the exercise of the rights of data su bjects, 
draw up harmonised proposals for joint solutions to any problem s and 
promote awareness of data protection rights, as necessary.  
Article 84  
Notification obligations applicable to Member States for the 
implementation of the registered exporter (REX) system  
(Article 64(1) of the Code)  
Member States shall notify the Commission of the names, address es and 
contact details of their customs authorities which are:  
(a) competent to register exporters and re-consignors of goods in the 
REX system, modify and update registration data and revoke regi s­
tration;  
(b) responsible for ensuring the administrative cooperation wit h the 
competent authorities of the beneficiary countries as provided for 
in this Subsection, Subsections 3 to 9 of this Section and 
Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegate d 
Regulation (EU) 2015/2446.  
The notification shall be sent to the Commission by 30 Septembe r 2016.  
Member States shall inform the Commission immediately of any 
changes to the information notified under the first sub-paragra ph. 
Article 85  
Registration procedure in the Member States and procedures at 
export applicable during the transition period to the application 
of the registered exporter system  
(Article 64(1) of the Code)  
1. On 1 January 2017, the customs authorities of Member States 
shall start the registration of exporters established in their territories.  
▼M1 
2. As of 1 January 2018, the customs authorities in all Member 
States shall cease to issue movement certificates EUR.1 and app roved 
exporters shall cease to make out invoice declarations for the purpose of 
cumulation under Article 53 of Delegated Regulation (EU) 2015/2 446. 
▼B 
3. Until 31 December 2017, the customs authorities of Member 
States shall issue movement certificates EUR.1 or replacement 
certificates of origin Form A at the request of exporters or re -consignors 
of goods who are not yet registered. This shall also apply if t he orig­
inating products sent to the Union are accompanied by statement s on 
origin made out by a registered exporter in a beneficiary count ry. ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 53  
Until 31 December 2017, approved exporters in Member States who  are 
not yet registered may make out invoice declarations for the pu rpose of 
cumulation under Article 53 of Delegated Regulation (EU) 2015/2 446. 
▼B 
4. Exporters in the Union, registered or not, shall make out 
statements on origin for originating products consigned, where the 
total value thereof does not exceed EUR 6 000, as from 1 Januar y 2017.  
Exporters, once registered, shall make out statements on origin  for 
originating products consigned, where the total value thereof e xceeds 
EUR 6 000, as of the date on which their registration is valid in 
accordance with Article 86(4) of this Regulation.  
5. Re-consignors of goods who are registered may make out repla ce­
ment statements on origin from the date from which their regist ration is 
valid in accordance with Article 86(4) of this Regulation. This  shall 
apply regardless of whether the goods are accompanied by a cert ificate 
of origin Form A issued in the beneficiary country or an invoic e 
declaration or a statement on origin made out by the exporter.  
Article 86  
Application to become a registered exporter  
(Article 64(1) of the Code)  
1. To become a registered exporter, an exporter shall lodge an appli­
cation with the competent authorities of the beneficiary countr y where 
he has his headquarters or where he is permanently established.  
The application shall be made using the form set out in Annex 2 2-06.  
2. To become a registered exporter, an exporter or a re-consign or of 
goods established in the customs territory of the Union shall l odge an 
application with the customs authorities of that Member States.  The 
application shall be made using the form set out in  ►M2 Annex 22- 
06A ◄.  
▼M1 
3. For the purposes of exports under the GSP schemes of the Uni on, 
of Norway or of Switzerland, exporters shall only be required t o be 
registered once.  
A registered exporter number shall be assigned to the exporter by the 
competent authorities of the beneficiary country with a view to  
exporting under the GSP schemes of the Union, Norway and Swit­
zerland, to the extent that those countries have recognised the  country 
where the registration has taken place as a beneficiary country . 
The first and second subparagraphs shall apply  mutatis mutandis  for the 
purpose of exports under the GSP scheme of Turkey once that cou ntry 
starts applying the REX system. The Commission shall publish in  the 
Official Journal of the European Union  (C series) the date on which 
Turkey starts applying that system.  ▼M1
 02015R2447 — EN — 01.01.2021 — 008.003 — 54  
4. The registration shall be valid as of the date on which the 
competent authorities of a beneficiary country or the customs a uthorities 
of a Member State receive a complete application for registrati on, in 
accordance with paragraphs 1 and 2.  
5. Where the exporter is represented for the purpose of carryin g out 
export formalities and the representative of the exporter is al so a 
registered exporter, this representative shall not use his own registered 
exporter number.  
▼M1 
Article 87  
Registered exporter system: Publication requirement  
(Article 64(1) of the Code)  
The Commission shall publish on its website the date on which b en­
eficiary countries start applying the REX system. The Commissio n shall 
keep the information up-to-date.  
▼B 
Article 88  
Automatic registration of exporters for a country becoming a 
beneficiary country of the GSP scheme of the Union  
(Article 64(1) of the Code)  
Where a country is added to the list of beneficiary countries i n Annex II 
to Regulation (EU) No 978/2012, the Commission shall automatica lly 
activate for its GSP scheme the registrations of all exporters registered 
in that country provided that the registration data of the expo rters are 
available in the REX system and are valid for at least the GSP scheme 
of Norway, Switzerland or Turkey.  
In this case, an exporter who is already registered for at leas t the GSP 
scheme of either, Norway, Switzerland or Turkey, need not lodge  an 
application with his competent authorities to be registered for  the GSP 
scheme of the Union.  
Article 89  
▼M1 
Revocation of registration 
▼B 
(Article 64(1) of the Code)  
1. Registered exporters shall immediately inform the competent auth­
orities of the beneficiary country or the customs authorities o f the 
Member State of changes to the information which they have 
provided for the purposes of their registration.  
2. Registered exporters who no longer meet the conditions for 
exporting goods under the GSP scheme, or no longer intend to ex port 
goods under the GSP scheme shall inform the competent authoriti es in 
the beneficiary country or the customs authorities in the Membe r State 
accordingly.  
3. The competent authorities in a beneficiary country or the cu stoms 
authorities in a Member State shall revoke the registration if the 
registered exporter:  
(a) no longer exists;  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 55  
(b) no longer meets the conditions for exporting goods under th e GSP 
scheme;  
(c) has informed the competent authority of the beneficiary cou ntry or 
the customs authorities of the Member State that he no longer 
intends to export goods under the GSP scheme;  
(d) intentionally or negligently draws up, or causes to be draw n up, a 
statement on origin which contains incorrect information and le ads 
to wrongfully obtaining the benefit of preferential tariff trea tment.  
4. The competent authority of a beneficiary country or the cust oms 
authorities of a Member State may revoke the registration if th e 
registered exporter fails to keep the data concerning his regis tration 
up-to-date.  
5. Revocation of registrations shall take effect for the future , i.e. in 
respect of statements on origin made out after the date of revo cation. 
Revocation of registration shall have no effect on the validity  of 
statements on origin made out before the registered exporter is  
informed of the revocation.  
6. The competent authority of a beneficiary country or the cust oms 
authorities of a Member State shall inform the registered expor ter about 
the revocation of his registration and of the date from which t he revo­
cation will take effect.  
7. Judicial remedy shall be available to the exporter or the re - 
consignor of goods in the event of revocation of his registrati on. 
8. The revocation of a registered exporter shall be cancelled i n case 
of an incorrect revocation. The exporter or the re-consignor of  goods 
shall be entitled to use the registered exporter number assigne d to him at 
the time of the registration.  
9. Exporters or re-consignors of goods whose registration has b een 
revoked may make a new application to become a registered expor ter in 
accordance with Article 86 of this Regulation. Exporters or re-  
consignors of goods whose registration has been revoked in acco rdance 
with paragraphs 3(d) and 4 may only be registered again if they  prove 
to the competent authorities of the beneficiary country or to t he customs 
authorities of the Member State which had registered them that they 
have remedied the situation which led to the revocation of thei r regis­
tration.  
10. The data relating to a revoked registration shall be kept i n the 
REX system by the competent authority of the beneficiary countr y or by 
the customs authorities of the Member State, which introduced t hem 
into that system, for a maximum of 10 calendar years after the calendar 
year in which the revocation took place. After those 10 calenda r years, 
the competent authority of a beneficiary country or the customs  auth­
orities of the Member State shall delete the data.  
Article 90  
▼M1 
Automatic revocation of registrations when a country is withdrawn 
from the list of beneficiary countries 
▼B 
(Article 64(1) of the Code)  
1. The Commission shall revoke all registrations of exporters r egistered 
in a beneficiary country if the beneficiary country is removed from the list  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 56  
of beneficiary countries in Annex II to Regulation (EU) No 978/ 2012 or if 
the tariff preferences granted to the beneficiary country have been 
temporarily withdrawn in accordance with Regulation (EU) No 978 /2012.  
2. Where that country is reintroduced in that list or where the  
temporary withdrawal of the tariff preferences granted to the b eneficiary 
country is terminated, the Commission shall re-activate the reg istrations 
of all exporters registered in that country provided that the r egistration 
data of the exporters are available in the system and have rema ined 
valid for at least the GSP scheme of Norway or Switzerland, or Turkey. 
Otherwise, exporters shall be registered again in accordance wi th 
Article 86 of this Regulation.  
3. In the event of revocation of the registrations of all regis tered 
exporters in a beneficiary country in accordance with the first  paragraph, 
the data of the revoked registrations will be kept in the REX s ystem for 
at least 10 calendar years after the calendar year in which the  revocation 
took place. After that 10-year period, and when the beneficiary  country 
has not been a beneficiary country of the GSP scheme of Norway,  
Switzerland, nor Turkey for more than 10 years, the Commission will 
delete the data of the revoked registrations from the REX syste m. 
Article 91  
Obligations of exporters  
(Article 64(1) of the Code)  
1. Exporters and registered exporters shall comply with the fol lowing 
obligations:  
(a) they shall maintain appropriate commercial accounting recor ds 
concerning the production and supply of goods qualifying for pr ef­
erential treatment;  
(b) they shall keep available all evidence relating to the mate rials used 
in the manufacture;  
(c) they shall keep all customs documentation relating to the m aterials 
used in the manufacture;  
(d) they shall keep for at least 3 years from the end of the ca lendar year 
in which the statement on origin was made out, or longer if req uired 
by national law, records of:  
(i) the statements on origin they made out;  
(ii) their originating and non-originating materials, productio n and 
stock accounts.  
Those records and those statements on origin may be kept in an elec­
tronic format but shall allow the materials used in the manufac ture of 
the exported products to be traced and their originating status  to be 
confirmed.  
2. The obligations provided for in paragraph 1 shall also apply  to 
suppliers who provide exporters with suppliers’ declarations ce rtifying 
the originating status of the goods they supply.  
3. The re-consignors of goods, whether registered or not, who m ake 
out replacement statements on origin shall keep the initial sta tements on 
origin they replaced for at least 3 years from the end of the c alendar 
year in which the replacement statement on origin was made out,  or 
longer if required by national law.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 57  
Article 92  
General provisions on the statement on origin  
(Article 64(1) of the Code)  
1. A statement on origin may be made out at the time of exporta tion 
to the Union or when the exportation to the Union is ensured.  
Where the products concerned are considered as originating in t he ben­
eficiary country of export or another beneficiary country in ac cordance 
with the second sub-paragraph of Article 55(4) of Delegated Reg ulation 
(EU) 2015/2446 or with the second sub-paragraph of Article 55(6 ) of 
that Regulation, the statement on origin shall be made out by t he 
exporter in the beneficiary country of export.  
▼M1 __________  
▼B 
2. A statement on origin may also be made out after exportation  
(‘retrospective statement’) of the products concerned. Such a r etro­
spective statement on origin shall be admissible if presented t o the 
customs authorities in the Member State of lodging of the custo ms 
declaration for release for free circulation at the latest 2 ye ars after 
the importation.  
Where the splitting of a consignment takes place in accordance with 
Article 43 of Delegated Regulation (EU) 2015/2446 and provided that 
the 2-year deadline referred to in the first sub-paragraph is r espected, the 
statement on origin may be made out retrospectively by the expo rter of 
the country of exportation of the products. This applies  mutatis 
mutandis  if the splitting of a consignment takes place in another ben­
eficiary country or in Norway, Switzerland or Turkey.  
3. The statement on origin shall be provided by the exporter to  its 
customer in the Union and shall contain the particulars specifi ed in 
Annex 22-07 of. It shall be made out in English, French or Span ish. 
It may be made out on any commercial document allowing identifi ­
cation of the exporter concerned and the goods involved.  
▼M2 
The exporter shall not be required to sign the statement on ori gin. 
4. Paragraphs 1, 2 and 3 shall apply  mutatis mutandis  to the 
following:  
(a) statements on origin made out in the Union for the purpose of 
bilateral cumulation as referred to in Article 53 of Delegated Regu­
lation (EU) 2015/2446;  
(b) statements on origin of goods exported to a beneficiary cou ntry of 
the GSP schemes of Norway, Switzerland or Turkey for the purpos e 
of cumulation with materials originating in the Union.  
▼B 
Article 93  
Statement on origin in the case of cumulation  
(Article 64(1) of the Code)  
1. For the purpose of establishing the origin of materials used  under 
bilateral or regional cumulation, the exporter of a product man ufactured 
using materials originating in a country with which cumulation is 
permitted shall rely on the statement on origin provided by the  supplier  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 58  
of those materials. In these cases, the statement on origin mad e out by the 
exporter shall, as the case may be, contain the indication ‘EU cumulation’, 
‘regional cumulation’, ‘Cumul UE’, ‘Cumul regional’ or ‘Acumula ción 
UE’, ‘Acumulación regional’.  
2. For the purpose of establishing the origin of materials used  within 
the framework of cumulation under Article 54 of Delegated Regul ation 
(EU) 2015/2446, the exporter of a product manufactured using ma terials 
originating in Norway, Switzerland or Turkey shall rely on the proof of 
origin provided by the supplier of those materials on condition  that that 
proof has been issued in accordance with the provisions of the GSP 
rules of origin of Norway, Switzerland or Turkey, as the case m ay be. 
In this case, the statement on origin made out by the exporter shall 
contain the indication ‘Norway cumulation’, ‘Switzerland cumula tion’, 
‘Turkey cumulation’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul 
Turquie’ or ‘Acumulación Noruega’, ‘Acumulación Suiza’, ‘Acumu­
lación Turquía’.  
3. For the purpose of establishing the origin of materials used  within 
the framework of extended cumulation under Article 56 of Delega ted 
Regulation (EU) 2015/2446, the exporter of a product manufactur ed 
using materials originating in a party with which extended cumu lation 
is permitted shall rely on the proof of origin provided by the supplier of 
those materials on condition that that proof has been issued in  
accordance with the provisions of the relevant free-trade agree ment 
between the Union and the party concerned.  
In this case, the statement on origin made out by the exporter shall 
contain the indication ‘extended cumulation with country x’, ‘c umul 
étendu avec le pays x’ or ‘Acumulación ampliada con el país x’.  
S u b s e c t i o n 6  
P r o c e d u r e s a t r e l e a s e f o r f r e e c i r c u l a t i o n i n t h e U n i o n 
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 s c h e m e o f 
t h e U n i o n u n t i l t h e d a t e o f t h e a p p l i c a t i o n o f t h e 
r e g i s t e r e d e x p o r t e r s y s t e m  
Article 94  
Submission and validity of certificates of origin Form A or invoice 
declarations and belated presentation thereof  
(Article 64(1) of the Code)  
1. Certificates of origin Form A or invoice declarations shall be 
submitted to the customs authorities of the Member States of im port­
ation in accordance with the procedures concerning the customs declar­
ation.  
2. A proof of origin shall be valid for 10 months from the date  of 
issue in the exporting country and shall be submitted within th e said 
period to the customs authorities of the importing country.  
Proofs of origin submitted to the customs authorities of the im porting 
country after the lapsing of their period of validity may be ac cepted for 
the purpose of applying the tariff preferences, where failure t o submit 
these documents by the final date set is due to exceptional cir cum­
stances.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 59  
In other cases of belated presentation, the customs authorities  of the 
importing country may accept the proofs of origin where the pro ducts 
have been presented to customs before the said final date.  
Article 95  
Replacement of certificates of origin Form A and invoice 
declarations  
(Article 64(1) of the Code)  
1. Where originating products not yet released for free circula tion are 
placed under the control of a customs office of a Member State,  that 
customs office shall, on written request from the re-consignor,  replace 
the initial certificate of origin Form A or invoice declaration  by one or 
more certificates of origin Form A (replacement certificate) fo r the 
purposes of sending all or some of these products elsewhere wit hin 
the Union or to Norway or Switzerland. The re-consignor shall 
indicate in his request whether a photocopy of the initial proo f of 
origin is to be annexed to the replacement certificate.  
2. The replacement certificate shall be drawn up in accordance with 
Annex 22-19.  
The customs office shall verify that the replacement certificat e is in 
conformity with the initial proof of origin.  
3. Where the request for a replacement certificate is made by a  re- 
consignor acting in good faith, he shall not be responsible for  the 
accuracy of the particulars entered on the initial proof of ori gin. 
4. The customs office which is requested to issue the replaceme nt 
certificate shall note on the initial proof of origin or on an attachment 
thereto the weights, numbers, nature of the products forwarded and their 
country of destination and indicate thereon the serial numbers of the 
corresponding replacement certificate or certificates. It shall  keep the 
initial proof of origin for at least 3 years.  
5. In the case of products which benefit from the tariff prefer ences 
under a derogation granted in accordance with Article 64(6) of the 
Code, the procedure laid down in this Article shall apply only when 
such products are intended for the Union.  
Article 96  
Importation by instalments using certificates of origin Form A or 
invoice declarations  
(Article 64(1) of the Code)  
1. Where, at the request of the importer and on the conditions laid 
down by the customs authorities of the importing Member State, 
unassembled or disassembled products within the meaning of gene ral 
interpretative rule 2(a) of the Harmonised System and falling w ithin 
Section XVI or XVII or heading 7308 or 9406 of the Harmonised 
System are imported by instalments, a single proof of origin fo r such 
products may be submitted to the customs authorities on importa tion of 
the first instalment.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 60  
2. At the request of the importer and having regard to the cond itions 
laid down by the customs authorities of the importing Member St ate, a 
single proof of origin may be submitted to the customs authorit ies at the 
importation of the first consignment when the goods:  
(a) are imported within the framework of frequent and continuou s trade 
flows of a significant commercial value;  
(b) are the subject of the same contract of sale, the parties o f this 
contract established in the exporting country or in the Member 
State(s);  
(c) are classified in the same code (eight digits) of the Combi ned 
Nomenclature;  
(d) come exclusively from the same exporter, are destined for t he same 
importer, and are made the subject of entry formalities at the same 
customs office of the same Member State.  
This procedure shall be applicable for a period determined by t he 
competent customs authorities.  
Article 97  
Exemptions from the obligation to provide a certificate of origin 
Form A or an invoice declaration  
(Article 64(1) of the Code)  
1. Products sent as small packages from private persons to priv ate 
persons or forming part of travellers’ personal luggage shall b e admitted 
as originating products benefiting from GSP tariff preferences without 
requiring the presentation of a certificate of origin Form A or  an invoice 
declaration, provided that:  
(a) such products:  
(i) are not imported by way of trade;  
(ii) have been declared as meeting the conditions required for bene­
fiting from the GSP scheme;  
(b) there is no doubt as to the veracity of the declaration ref erred to in 
point (a)(ii).  
2. Imports shall not be considered as imports by way of trade i f all 
the following conditions are met:  
(a) the imports are occasional;  
(b) the imports consist solely of products for the personal use  of the 
recipients or travellers or their families;  
(c) it is evident from the nature and quantity of the products that no 
commercial purpose is in view.  
3. The total value of the products referred to in paragraph 2 s hall not 
exceed EUR 500 in the case of small packages or EUR 1 200 in th e 
case of products forming part of travellers’ personal luggage.  
Article 98  
Discrepancies and formal errors in certificates of origin Form A or 
invoice declarations  
(Article 64(1) of the Code)  
1. The discovery of slight discrepancies between the statements  made 
in the certificate of origin Form A or in an invoice declaratio n, and 
those made in the documents submitted to the customs office for  the ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 61  
purpose of carrying out the formalities for importing the produ cts shall 
not ipso facto  render the certificate or declaration null and void if it is 
duly established that that document does correspond to the prod ucts 
submitted.  
2. Obvious formal errors on a certificate of origin Form A, a 
movement certificate EUR.1 or an invoice declaration shall not cause 
this document to be rejected if these errors are not such as to  create 
doubts concerning the correctness of the statements made in tha t 
document.  
S u b s e c t i o n 7  
P r o c e d u r e s a t r e l e a s e f o r f r e e c i r c u l a t i o n i n t h e U n i o n 
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 s c h e m e o f 
t h e U n i o n f r o m t h e d a t e o f t h e a p p l i c a t i o n o f t h e 
r e g i s t e r e d e x p o r t e r s y s t e m  
Article 99  
Validity of statement on origin  
(Article 64(1) of the Code)  
1. A statement on origin shall be made out for each consignment . 
2. A statement on origin shall be valid for 12 months from the date 
on which it is made out.  
3. A single statement on origin may cover several consignments if 
the goods meet the following conditions:  
(a) they are presented unassembled or disassembled within the m eaning 
of General Interpretative rule 2(a) of the Harmonised System;  
(b) they are falling within Sections XVI or XVII or headings 73 08 or 
9406 of the Harmonised System; and  
(c) they are intended to be imported by instalments.  
Article 100  
Admissibility of a statement on origin  
(Article 64(1) of the Code)  
In order for importers to be entitled to claim benefit from the  GSP 
scheme upon declaration of a statement on origin, the goods sha ll 
have been exported on or after the date on which the beneficiar y 
country from which the goods are exported started the registrat ion of 
exporters in accordance with Article 79 of this Regulation.  
When a country is admitted or readmitted as a beneficiary count ry in 
respect of products referred to in Regulation (EU) No 978/2012,  goods 
originating in that country shall benefit from the generalised scheme of 
preferences on condition that they were exported from the benef iciary 
country on or after the date on which this beneficiary country started 
applying the registered exporters system referred to in Article  70(3) of 
this Regulation.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 62  
Article 101  
Replacement of statements on origin  
(Article 64(1) of the Code)  
1. Where originating products not yet released for free circula tion are 
placed under the control of a customs office of a Member State,  the re- 
consignor may replace the initial statement on origin by one or  more 
replacement statements on origin (replacement statements), for the 
purposes of sending all or some of the products elsewhere withi n the 
customs territory of the Union or to Norway or Switzerland.  
The replacement statement shall be drawn up in accordance with the 
requirements in Annex 22-20.  
Replacement statements on origin may only be made out if the in itial 
statement on origin was made out in accordance with Articles 92 , 93, 99 
and 100 of this Regulation and Annex 22-07.  
2. Re-consignors shall be registered for the purposes of making  out 
replacement statements on origin as regards originating product s to be 
sent elsewhere within the territory of the Union where the tota l value of 
the originating products of the initial consignment to be split  exceeds 
EUR 6 000.  
However, re-consignors who are not registered may make out repl ace­
ment statements on origin where the total value of the originat ing 
products of the initial consignment to be split exceeds EUR 6 0 00 if 
they attach a copy of the initial statement on origin made out in the 
beneficiary country.  
3. Only re-consignors registered in the REX system may make out  
replacement statements on origin as regards products to be sent  to 
Norway or Switzerland.  
4. A replacement statement on origin shall be valid for 12 mont hs 
from the date of making out the initial statement on origin.  
5. Paragraphs 1 to 4 shall also apply to statements replacing r eplace­
ment statements on origin.  
6. Where products benefit from tariff preferences under a derog ation 
granted in accordance with Article 64(6) of the Code, the repla cement 
provided for in this Article may only be made if such products are 
intended for the Union.  
Article 102  
General principles and precautions to be taken by the declarant  
(Article 64(1) of the Code)  
1. Where a declarant requests preferential treatment under the GSP 
scheme, he shall make reference to the statement on origin in t he 
customs declaration for release for free circulation. The refer ence to 
the statement on origin will be its date of issue with the form at 
yyyymmdd, where yyyy is the year, mm is the month and dd is the  
day. Where the total value of the originating products consigne d 
exceeds EUR 6 000, the declarant shall also indicate the number  of 
the registered exporter.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 63  
2. Where the declarant has requested application of the GSP sch eme 
in accordance with paragraph 1, without being in possession of a 
statement on origin at the time of the acceptance of the custom s 
declaration for release for free circulation, that declaration shall be 
considered as being  ►M1 simplified ◄ within the meaning of 
Article 166 of the Code and treated accordingly.  
3. Before declaring goods for release for free circulation, the  
declarant shall take due care to ensure that the goods comply w ith 
the rules in this Subsection, Subsections 3 to 9 of this Sectio n and 
Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegate d 
Regulation (EU) 2015/2446, in particular, by checking:  
(a) on the public website that the exporter is registered in th e REX 
system, where the total value of the originating products consi gned 
exceeds EUR 6 000; and  
(b) that the statement on origin is made out in accordance with  Annex 
22-07  ►M1 __________  ◄. 
Article 103  
Exemptions from the obligation to provide a statement on origin  
(Article 64(1) of the Code)  
1. The following products shall be exempted from the obligation  to 
make out and produce a statement on origin:  
(a) products sent as small packages from private persons to pri vate 
persons, the total value of which does not exceed EUR 500;  
(b) products forming part of travellers’ personal luggage, the total value 
of which does not exceed EUR 1 200.  
2. The products referred to in paragraph 1 shall meet the follo wing 
conditions:  
(a) they are not imported by way of trade;  
(b) they have been declared as meeting the conditions for benef iting 
from the GSP scheme;  
(c) there is no doubt as to the veracity of the declaration ref erred to in 
point (b).  
3. For the purposes of point (a) of paragraph 2, imports shall not be 
considered as imports by way of trade if all the following cond itions are 
met: 
(a) the imports are occasional;  
(b) the imports consist solely of products for the personal use  of the 
recipients or travellers or their families;  
(c) it is evident from the nature and quantity of the products that no 
commercial purpose is in view.  
Article 104  
Discrepancies and formal errors in statements on origin; Belated 
presentation of statements on origin  
(Article 64(1) of the Code)  
1. The discovery of slight discrepancies between the particular s 
included in a statement on origin and those mentioned in the 
documents submitted to the customs authorities for the purpose of 
carrying out the formalities for importing the products shall n ot ipso 
facto  render the statement on origin null and void if it is duly est ab­
lished that the document does correspond to the products concer ned. ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 64  
2. Obvious formal errors such as typing errors on a statement o n 
origin shall not cause this document to be rejected if these er rors are 
not such as to create doubts concerning the correctness of the statements 
made in that document.  
3. Statements on origin which are submitted to the customs auth ­
orities of the importing country after the period of validity m entioned 
in Article 99 of this Regulation may be accepted for the purpos e of 
applying the tariff preferences, where failure to submit these documents 
by the final date set is due to exceptional circumstances. In o ther cases 
of belated presentation, the customs authorities of the importi ng country 
may accept the statements on origin where the products have bee n 
presented to customs before the said final date.  
Article 105  
Importation by instalments using statements on origin  
(Article 64(1) of the Code)  
1. The procedure referred to in Article 99(3) of this Regulatio n shall 
apply for a period determined by the customs authorities of the  Member 
States.  
2. The customs authorities of the Member States of importation 
supervising the successive releases for free circulation shall verify that 
the successive consignments are part of the unassembled or 
disassembled products for which the statement on origin has bee n 
made out.  
Article 106  
Suspension of the application of the preference  
(Article 64(1) of the Code)  
1. The customs authorities may, where they have doubts with reg ard 
to the originating status of the products request the declarant  to produce, 
within a reasonable time period which they shall specify, any a vailable 
evidence for the purpose of verifying the accuracy of the indic ation on 
origin of the declaration or the compliance with the conditions  under 
Article 43 of Delegated Regulation (EU) 2015/2446.  
2. The customs authorities may suspend the application of the p refer­
ential tariff measure for the duration of the verification proc edure laid 
down in Article 109 of this Regulation where:  
(a) the information provided by the declarant is not sufficient  to 
confirm the originating status of the products or the complianc e 
with the conditions laid down in Article 42 of Delegated Regula tion 
(EU) 2015/2446 or Article 43 of that Regulation;  
(b) the declarant does not reply within the time period allowed  for 
provision of the information referred to in paragraph 1.  
3. While awaiting either the information requested from the 
declarant, referred to in paragraph 1, or the results of the ve rification 
procedure, referred to in paragraph 2, release of the products shall be 
offered to the importer subject to any precautionary measures j udged 
necessary.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 65  
Article 107  
Refusal to grant tariff preference  
(Article 64(1) of the Code)  
1. The customs authorities of the Member State of importation s hall 
refuse to grant tariff preferences, without being obliged to re quest any 
additional evidence or send a request for verification to the b eneficiary 
country where:  
(a) the goods are not the same as those mentioned in the statem ent on 
origin;  
(b) the declarant fails to submit a statement on origin for the  products 
concerned, where such a statement is required;  
(c) without prejudice to Article 78(1)(b) and to Article 79(3) of this 
Regulation, the statement on origin in possession of the declar ant 
has not been made out by an exporter registered in the benefici ary 
country;  
(d) the statement on origin is not made out in accordance with Annex 
22-07;  
(e) the conditions of Article 43 of Delegated Regulation (EU) 
2015/2446 are not met.  
2. The customs authorities of the Member State of importation s hall 
refuse to grant tariff preferences, following a request for ver ification 
within the meaning of Article 109 addressed to the competent au th­
orities of the beneficiary country, where the customs authoriti es of the 
Member State of importation:  
(a) have received a reply according to which the exporter was n ot 
entitled to make out the statement on origin;  
(b) have received a reply according to which the products conce rned 
are not originating in a beneficiary country or the conditions of 
Article 42 of Delegated Regulation (EU) 2015/2446 were not met;  
(c) had reasonable doubt as to the validity of the statement on  origin or 
the accuracy of the information provided by the declarant regar ding 
the true origin of the products in question when they made the 
request for verification, and either of the following condition s are 
met: 
(i) they have received no reply within the time period permitte d in 
accordance with Article 109 of this Regulation; or  
(ii) they have received a reply not providing adequate answers to 
the questions raised in the request.  
S u b s e c t i o n 8  
C o n t r o l o f o r i g i n 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 
s c h e m e o f t h e U n i o n  
Article 108  
Obligations of the competent authorities relating to the control of 
origin after the date of application of the registered exporter system  
(Article 64(1) of the Code)  
1. For the purpose of ensuring compliance with the rules concer ning 
the originating status of products, the competent authorities o f the ben­
eficiary country shall carry out:  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 66  
(a) verifications of the originating status of products at the request of 
the customs authorities of the Member States;  
(b) regular controls on exporters on their own initiative.  
The first sub-paragraph shall apply  mutatis mutandis  to requests sent to 
the authorities of Norway and Switzerland for the verification of re­
placement statements on origin made out on their territory, wit h a view 
to requesting these authorities to further liaise with the comp etent auth­
orities in the beneficiary country.  
Extended cumulation shall only be permitted under Article 56 of  
Delegated Regulation (EU) 2015/2446, if a country with which th e 
Union has a free-trade agreement in force has agreed to provide  the 
beneficiary country with its support in matters of administrati ve cooper­
ation in the same way as it would provide such support to the c ustoms 
authorities of the Member States in accordance with the relevan t 
provisions of the free-trade agreement concerned.  
2. The controls referred to in point (b) of paragraph 1 shall e nsure 
the continued compliance of exporters with their obligations. T hey shall 
be carried out at intervals determined on the basis of appropri ate risk 
analysis criteria. For that purpose, the competent authorities of the 
beneficiary countries shall require exporters to provide copies  or a list 
of the statements on origin they have made out.  
3. The competent authorities of the beneficiary countries shall  have 
the right to call for any evidence and to carry out any inspect ion of the 
exporter’s accounts and, where appropriate, those of producers 
supplying him, including at the premises, or to carry out any o ther 
check considered appropriate.  
Article 109  
Subsequent verification of statements on origin and replacement 
statements on origin  
(Article 64(1) of the Code)  
1. Subsequent verifications of statements on origin or replacem ent 
statements on origin shall be carried out at random or whenever  the 
customs authorities of the Member States have reasonable doubts  as to 
their authenticity, the originating status of the products conc erned or the 
fulfilment of other requirements of this Subsection, Subsection s 3 to 9 
of this Section and Subsections 2 and 3 of Title II Chapter 1 S ection 2 
of Delegated Regulation (EU) 2015/2446.  
Where the customs authorities of a Member State request the coo per­
ation of the competent authorities of a beneficiary country to carry out a 
verification of the validity of statements on origin, the origi nating status 
of products, or of both, it shall, where appropriate, indicate on its 
request the reasons why it has reasonable doubts on the validit y of 
the statement on origin or the originating status of the produc ts. 
A copy of the statement on origin or the replacement statement on 
origin and any additional information or documents suggesting t hat 
the information given on that statement or that replacement sta tement 
is incorrect may be forwarded in support of the request for ver ification.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 67  
The requesting Member State shall set a 6-month initial deadlin e to 
communicate the results of the verification, starting from the date of 
the verification request, with the exception of requests sent t o Norway 
or Switzerland for the purpose of verifying replacement stateme nts on 
origin made out in their territories on the basis of a statemen t on origin 
made out in a beneficiary country, for which this deadline shal l be 
extended to 8 months.  
2. If in cases of reasonable doubt there is no reply within the  period 
specified in paragraph 1 or if the reply does not contain suffi cient 
information to determine the real origin of the products, a sec ond 
communication shall be sent to the competent authorities. This 
communication shall set a further deadline of not more than 6 
months. If after the second communication the results of the ve rification 
are not communicated to the requesting authorities within 6 mon ths 
from the date on which the second communication was sent, or if  
this result do not allow the authenticity of the document in qu estion 
or the real origin of the products to be determined, the reques ting 
authorities shall refuse entitlement to the tariff preferences.  
3. Where the verification provided for in paragraph 1 or any ot her 
available information appears to indicate that the rules of ori gin are 
being contravened, the exporting beneficiary country shall on i ts own 
initiative or at the request of the customs authorities of the Member 
States or the Commission carry out appropriate inquiries or arr ange for 
such inquiries to be carried out with due urgency to identify a nd prevent 
such contraventions. For this purpose, the Commission or the cu stoms 
authorities of the Member States may participate in those inqui ries. 
Article 110  
Subsequent verification of certificates of origin Form A and invoice 
declarations  
(Article 64(1) of the Code)  
1. Subsequent verifications of certificates of origin Form A an d 
invoice declarations shall be carried out at random or whenever  the 
customs authorities of the Member States have reasonable doubts  as 
to the authenticity of such documents, the originating status o f the 
products concerned or the fulfilment of the other requirements of this 
Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 
of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 
2015/2446.  
2. When they make a request for subsequent verification, the cu stoms 
authorities of the Member States shall return the certificate o f origin 
Form A and the invoice, if it has been submitted, the invoice d eclar­
ation, or a copy of these documents, to the competent governmen tal 
authorities in the exporting beneficiary country giving, where appro­
priate, the reasons for the enquiry. Any documents and informat ion 
obtained suggesting that the information given on the proof of origin 
is incorrect shall be forwarded in support of the request for v erification.  
If the customs authorities of the Member States decide to suspe nd the 
granting of the tariff preferences while awaiting the results o f the verifi­
cation, release of the products shall be offered to the importe r subject to 
any precautionary measures judged necessary.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 68  
3. When a request for subsequent verification has been made, su ch 
verification shall be carried out and its results communicated to the 
customs authorities of the Member States within a maximum of 6 
months or, in the case of requests sent to Norway or Switzerlan d for 
the purpose of verifying replacement proofs of origin made out in their 
territories on the basis of a certificate of origin Form A or a n invoice 
declaration made out in a beneficiary country, within a maximum  of 8 
months from the date on which the request was sent. The results  shall 
be such as to establish whether the proof of origin in question  applies to 
the products actually exported and whether these products can b e 
considered as products originating in the beneficiary country.  
▼B 
4. In the case of certificates of origin Form A issued followin g 
bilateral cumulation, the reply shall include a copy (copies) o f the 
movement certificate(s) EUR.1 or, where necessary, of the 
corresponding invoice declaration(s).  
5. If, in cases of reasonable doubt, there is no reply within t he 6 
months specified in paragraph 3 or if the reply does not contai n 
sufficient information to determine the authenticity of the doc ument in 
question or the real origin of the products, a second communica tion 
shall be sent to the competent authorities. If after the second  communi­
cation the results of the verification are not communicated to the 
requesting authorities within 4 months from the date on which t he 
second communication was sent, or if these results do not allow  the 
authenticity of the document in question or the real origin of the 
products to be determined, the requesting authorities shall, ex cept in 
exceptional circumstances, refuse entitlement to the tariff pre ferences.  
6. Where the verification procedure or any other available 
information appears to indicate that the rules of origin are be ing contra­
vened, the exporting beneficiary country shall, on its own init iative or at 
the request of the customs authorities of the Member States, ca rry out 
appropriate inquiries or arrange for such inquiries to be carri ed out with 
due urgency to identify and prevent such contraventions. For th is 
purpose, the Commission or the customs authorities of the Membe r 
States may participate in the inquiries.  
7. For the purposes of the subsequent verification of certifica tes of 
origin Form A, the exporters shall keep all appropriate documen ts 
proving the originating status of the products concerned and th e 
competent governmental authorities of the exporting beneficiary  
country shall keep copies of the certificates, as well as any e xport 
documents referring to them. These documents shall be kept for at 
least 3 years from the end of the year in which the certificate  of 
origin Form A was issued.  
Article 111  
Subsequent verification of proofs of origin relating to products 
having acquired origin through cumulation  
(Article 64(1) of the Code)  
Articles 73 and 110 of this Regulation shall also apply between  the 
countries of the same regional group for the purposes of provis ion of 
information to the Commission or to the customs authorities of the 
Member States and of the subsequent verification of certificate s of 
origin Form A or invoice declarations issued in accordance with  the 
rules on regional cumulation of origin.  ▼M1
 02015R2447 — EN — 01.01.2021 — 008.003 — 69  
S u b s e c t i o n 9  
O t h e r p r o v i s i o n 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 s c h e m e o f t h e U n i o n  
Article 112  
Ceuta and Melilla  
(Article 64(1) of the Code)  
1. Articles 41 to 58 of Delegated Regulation (EU) 2015/2446 sha ll 
apply in determining whether products may be regarded as origin ating 
in a beneficiary country when exported to Ceuta or Melilla or a s orig­
inating in Ceuta and Melilla when exported to a beneficiary cou ntry for 
the purposes of bilateral cumulation.  
2. Articles 74 to 79 and Articles 84 to 93 of this Regulation s hall 
apply to products exported from a beneficiary country to Ceuta or 
Melilla and to products exported from Ceuta and Melilla to a be nefici­
ary country for the purposes of bilateral cumulation.  
3. For the purposes mentioned in paragraphs 1 and 2, Ceuta and 
Melilla shall be regarded as a single territory.  
S u b s e c t i o n 1 0  
P r o o f s o f o r i g i n 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 113  
General requirements  
(Article 64(1) of the Code)  
Products originating in one of the beneficiary countries or ter ritories 
shall benefit from the tariff preferences referred to in Articl e 59 of 
Delegated Regulation (EU) 2015/2446, on submission of either of  the 
following:  
(a) a movement certificate EUR.1, issued using the form set out  in 
Annex 22-10; or  
(b) in the cases specified in Article 119(1), a declaration, th e text of 
which appears in Annex 22-13, given by the exporter on an invoi ce, 
a delivery note or any other commercial document which describe s 
the products concerned in sufficient detail to enable them to b e 
identified (hereinafter referred to as the ‘invoice declaration ’). 
Box 7 of movement certificates EUR.1 or invoice declarations sh all 
contain the indication ‘Autonomous trade measures’ or ‘Mesures 
commerciales autonomes’.  
Article 114  
Procedure for the issue of a movement certificate EUR.1  
(Article 64(1) of the Code)  
1. Originating products within the meaning of Title II, Chapter  1, 
Section 2, Subsection 4 of Delegated Regulation (EU) 2015/2446 shall 
be eligible, on importation into the Union, to benefit from the  tariff 
preferences referred to in Article 59 of Delegated Regulation ( EU) ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 70  
2015/2446, provided that they have been transported direct to t he Union 
within the meaning of Article 69 of Delegated Regulation (EU) 
2015/2446, on submission of an EUR.1 movement certificate issue d 
by the customs or other competent governmental authorities of a  ben­
eficiary country or territory, on condition that the beneficiar y country or 
territory:  
(a) has communicated to the Commission the information required  by 
Article 124 of this Regulation; and  
(b) assists the Union by allowing the customs authorities of Me mber 
States to verify the authenticity of the document or the accura cy of 
the information regarding the true origin of the products in qu estion.  
2. A movement certificate EUR.1 may be issued only where it can  
serve as the documentary evidence required for the purposes of the tariff 
preferences referred to in Article 59 of Delegated Regulation ( EU) 
2015/2446.  
3. A movement certificate EUR.1 shall be issued only on written  
application from the exporter or his representative. Such appli cation 
shall be lodged using the form set out in Annex 22-10 and shall  be 
completed in accordance with the provisions of this Article and  Articles 
113, 115, 116, 117, 118, 121 and 123 of this Regulation.  
Applications for movement certificates EUR.1 shall be kept by t he 
competent authorities of the exporting beneficiary country or t erritory 
or Member State for at least 3 years from the end of the year i n which 
the movement certificate was issued.  
4. The exporter or his representative shall submit with his app lication 
any appropriate supporting documents proving that the products to be 
exported qualify for the issue of a movement certificate EUR.1.  
The exporter shall undertake to submit, at the request of the c ompetent 
authorities, any supplementary evidence they may require for th e 
purpose of establishing the correctness of the originating stat us of the 
products eligible for preferential treatment and shall undertak e to agree 
to any inspection of their accounts and to any check by the sai d auth­
orities on the circumstances in which the products were obtaine d. 
5. The movement certificate EUR.1 shall be issued by the compet ent 
governmental authorities of the beneficiary country or territor y or by the 
customs authorities of the exporting Member State, if the produ cts to be 
exported can be considered as originating products within the m eaning 
of Title II, Chapter 1, Section 2, Subsection 4 of Delegated Re gulation 
(EU) 2015/2446.  
6. Since the movement certificate EUR.1 constitutes the documen tary 
evidence for the application of the preferential arrangements s et out in 
Article 59 of Delegated Regulation (EU) 2015/2446, it shall be the 
responsibility of the competent governmental authorities of the  benefici­
ary country or territory or of the customs authorities of the e xporting 
Member State to take any steps necessary to verify the origin o f the 
products and to check the other statements on the certificate.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 71  
7. For the purpose of verifying whether the conditions set out in 
paragraph 5 have been met, the competent governmental authoriti es of 
the beneficiary country or the customs authorities of the expor ting 
Member State shall have the right to call for any documentary 
evidence or to carry out any check which they consider appropri ate. 
8. It shall be the responsibility of the competent governmental  auth­
orities of the beneficiary country or territory or of the custo ms auth­
orities of the exporting Member State to ensure that the forms referred 
to in paragraph 1 are duly completed.  
9. The date of issue of the movement certificate EUR.1 shall be  
indicated in that part of the certificate reserved for the cust oms author­
ities.  
10. A movement certificate EUR.1 shall be issued by the compete nt 
authorities of the beneficiary country or territory or by the c ustoms 
authorities of the exporting Member State when the products to which 
it relates are exported. It shall be made available to the expo rter as soon 
as the export has taken place or is ensured.  
Article 115  
Importation by instalments  
(Article 64(1) of the Code)  
Where, at the request of the importer and on the conditions lai d down 
by the customs authorities of the importing country, unassemble d or 
disassembled products within the meaning of general interpretat ive 
rule 2(a) of the Harmonised System and falling within Sections XVI 
or XVII or headings 7308 or 9406 of the Harmonised System are 
imported by instalments, a single proof of origin for such prod ucts 
shall be submitted to the customs authorities on importation of  the 
first instalment.  
Article 116  
Submission of proof of origin  
(Article 64(1) of the Code)  
Proofs of origin shall be submitted to the customs authorities of the 
Member State of importation in accordance with the procedures l aid 
down in Article 163 of the Code. The said authorities may requi re a 
translation of a proof of origin and may also require the impor t 
declaration to be accompanied by a statement from the importer to 
the effect that the products meet the conditions required for t he appli­
cation of this Subsection.  
Article 117  
Movement certificates EUR.1 issued retrospectively  
(Article 64(1) of the Code)  
1. By way of derogation from Article 114(10), a movement certif i­
cate EUR.1 may exceptionally be issued after exportation of the  
products to which it relates if either of the following conditi ons are 
fulfilled:  
(a) it was not issued at the time of exportation because of err ors or 
involuntary omissions or special circumstances; or  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 72  
(b) it is demonstrated to the satisfaction of the competent aut horities 
that a movement certificate EUR.1 was issued but was not accept ed 
at importation for technical reasons.  
2. The competent authorities may issue a movement certificate 
EUR.1 retrospectively only after verifying that the information  
supplied in the exporter’s application agrees with that in the 
corresponding export file and that a movement certificate EUR.1  
satisfying the provisions of this Subsection was not issued whe n the 
products in question were exported.  
3. Movement certificates EUR.1 issued retrospectively shall be 
endorsed with one of the following phrases:  
BG: ‘ИЗДАДЕН ВПОСЛЕДСТВИЕ’  
ES: ‘EXPEDIDO A POSTERIORI’  
HR: ‘IZDANO NAKNADNO’  
CS: ‘VYSTAVENO DODATEČNĚ’  
DA: ‘UDSTEDT EFTERFØLGENDE’  
DE: ‘NACHTRÄGLICH AUSGESTELLT’  
ET: ‘VÄLJA ANTUD TAGASIULATUVALT’  
EL: ‘ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ’  
EN: ‘ISSUED RETROSPECTIVELY’  
FR: ‘DÉLIVRÉ À POSTERIORI’  
IT: ‘RILASCIATO A POSTERIORI’  
LV: ‘IZSNIEGTS RETROSPEKTĪVI’  
LT: ‘RETROSPEKTYVUSIS IŠDAVIMAS’  
HU: ‘KIADVA VISSZAMENŐLEGES HATÁLLYAL’  
MT: ‘MAĦRUĠ RETROSPETTIVAMENT’  
NL: ‘AFGEGEVEN A POSTERIORI’  
PL: ‘WYSTAWIONE RETROSPEKTYWNIE’  
PT: ‘EMITIDO A POSTERIORI’  
RO: ‘ELIBERAT ULTERIOR’  
SL: ‘IZDANO NAKNADNO’  
SK: ‘VYDANÉ DODATOČNE’  
FI: ‘ANNETTU JÄLKIKÄTEEN’  
SV: ‘UTFÄRDAT I EFTERHAND’  
4. The endorsement referred to in paragraph 3 shall be inserted  in the 
‘Remarks’ box of the movement certificate EUR.1.  
Article 118  
Issue of a duplicate movement certificate EUR.1  
(Article 64(1) of the Code)  
1. In the event of theft, loss or destruction of a movement cer tificate 
EUR.1, the exporter may apply to the competent authorities whic h 
issued it, for a duplicate to be made out on the basis of the e xport 
documents in their possession.  ▼B
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2. The duplicate issued in this way shall be endorsed with one of the 
following words:  
BG: ‘ДУБЛИКАТ’  
ES: ‘DUPLICADO’  
HR: ‘DUPLIKAT’  
CS: ‘DUPLIKÁT’  
DA: ‘DUPLIKÁT’  
DE: ‘DUPLIKAT’  
ET: ‘DUPLIKAAT’  
EL: ‘ΑΝΤΙΓΡΑΦΟ’  
EN: ‘DUPLICATE’  
FR: ‘DUPLICATA’  
IT: ‘DUPLICATO’  
LV: ‘DUBLIKĀTS’  
LT: ‘DUBLIKATAS’  
HU: ‘MÁSODLAT’  
MT: ‘DUPLIKAT’  
NL: ‘DUPLICAAT’  
PL: ‘DUPLIKAT’  
PT: ‘SEGUNDA VIA’  
RO: ‘DUPLICAT’  
SL: ‘DVOJNIK’  
SK: ‘DUPLIKÁT’  
FI: ‘KAKSOISKAPPALE’  
SV: ‘DUPLIKAT’  
3. The endorsement referred to in paragraph 2 shall be inserted  in the 
‘Remarks’ box of the movement certificate EUR.1.  
4. The duplicate, which shall bear the date of issue of the ori ginal 
movement certificate EUR.1, shall take effect as from that date . 
Article 119  
Conditions for making out an invoice declaration  
(Article 64(1) of the Code)  
1. The invoice declaration may be made out by either of the 
following:  
(a) an approved Union exporter within the meaning of Article 12 0 of 
this Regulation;  
(b) any exporter for any consignment consisting of one or more 
packages containing originating products whose total value does  
not exceed EUR 6 000, and on condition that the assistance 
referred to in Article 114(1) of this Regulation shall apply to  this 
procedure.  ▼B
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2. An invoice declaration may be made out if the products conce rned 
can be considered as originating in the Union or in a beneficia ry 
country or territory and fulfil the other requirements of Title  II, 
Chapter 1, Section 2, Subsections 4 and 5 of Delegated Regulati on 
(EU) 2015/2446.  
3. The exporter making out an invoice declaration shall be prep ared 
to submit at any time, at the request of the customs or other c ompetent 
governmental authorities of the exporting country or territory,  all appro­
priate documents proving the originating status of the products  
concerned as well as the fulfilment of the other requirements o f Title 
II, Chapter 1, Section 2, Subsections 4 and 5 of Delegated Regu lation 
(EU) 2015/2446.  
4. An invoice declaration shall be made out by the exporter by 
typing, stamping or printing on the invoice, the delivery note or any 
other commercial document, the declaration, the text of which a ppears 
in Annex 22-13  ►M1 __________  ◄, using one of the linguistic 
versions set out in that Annex and in accordance with the provi sions 
of the domestic law of the exporting country. If the declaratio n is hand­
written, it shall be written in ink, in printed characters.  
5. Invoice declarations shall bear the original handwritten sig nature 
of the exporter. However, an approved exporter within the meani ng of 
Article 120 of this Regulation shall not be required to sign su ch declar­
ations provided that he gives the customs authorities a written  under­
taking that he accepts full responsibility for any invoice decl aration 
which identifies him as if it had been signed with his handwrit ten 
signature.  
6. In the cases referred to in paragraph 1(b), the use of an in voice 
declaration shall be subject to the following special condition s: 
(a) an invoice declaration shall be made out for each consignme nt; 
(b) if the goods contained in the consignment have already been  subject 
to verification in the exporting country by reference to the de finition 
of ‘originating products’, the exporter may refer to this check  in the 
invoice declaration.  
The provisions of the first subparagraph shall not exempt expor ters from 
complying with any other formalities required under customs or postal 
regulations.  
Article 120  
Approved exporter  
(Article 64(1) of the Code)  
1. The customs authorities in the Union may authorise any expor ter 
established in the customs territory of the Union, hereinafter referred to as 
an ‘approved exporter’, who makes frequent shipments of product s orig­
inating in the Union within the meaning of Article 59(2) of Del egated  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 75  
Regulation (EU) 2015/2446, and who offers, to the satisfaction of the 
customs authorities, all guarantees necessary to verify the ori ginating 
status of the products as well as the fulfilment of the other r equirements 
of Title II, Chapter 1, Section 2, Subsections 4 and 5 of Deleg ated Regu­
lation (EU) 2015/2446, to make out invoice declarations, irresp ective of 
the value of the products concerned.  
2. The customs authorities may grant the status of approved exp orter 
subject to any conditions which they consider appropriate.  
3. The customs authorities shall assign the approved exporter a  
customs authorisation number which shall appear on the invoice declar­
ation.  
4. The customs authorities shall monitor the use of the authori sation 
by the approved exporter.  
5. The customs authorities may withdraw the authorisation at an y 
time. They shall do so where the approved exporter no longer of fers 
the guarantees referred to in paragraph 1, does not fulfil the conditions 
referred to in paragraph 2, or otherwise makes improper use of the 
authorisation.  
Article 121  
Validity of proof of origin  
(Article 64(1) of the Code)  
1. A proof of origin shall be valid for 4 months from the date of 
issue in the exporting country, and shall be submitted within t he said 
period to the customs authorities of the importing country.  
2. Proofs of origin which are submitted to the customs authorit ies of 
the importing country after the final date for presentation spe cified in 
paragraph 1 may be accepted for the purpose of applying the tar iff 
preferences referred to in Article 59 of Delegated Regulation ( EU) 
2015/2446, where the failure to submit these documents by the f inal 
date set is due to exceptional circumstances.  
3. In other cases of belated presentation, the customs authorit ies of 
the importing country may accept the proofs of origin where the  
products have been submitted before the said final date.  
4. At the request of the importer and having regard to the cond itions 
laid down by the customs authorities of the importing Member St ate, a 
single proof of origin may be submitted to the customs authorit ies at the 
importation of the first consignment when the goods fulfil the following 
conditions:  
(a) they are imported within the framework of frequent and cont inuous 
trade flows of a significant commercial value;  
(b) they are the subject of the same contract of sale, the part ies of this 
contract established in the exporting country or in the Union;  
(c) they are classified in the same code (eight digits) of the Combined 
Nomenclature;  
(d) they come exclusively from the same exporter, are destined for the 
same importer, and are made the subject of entry formalities at  the 
same customs office in the Union.  ▼B
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This procedure shall be applicable for the quantities and a per iod 
determined by the competent customs authorities. This period ca nnot, 
in any circumstances, exceed 3 months.  
5. The procedure described in the preceding paragraph shall als o 
apply where a single proof of origin is submitted to the custom s auth­
orities for importations by instalments in accordance with Arti cle 115 of 
this Regulation. However, in this case, the competent customs a uth­
orities may grant a period of application exceeding 3 months.  
Article 122  
Exemptions from proof of origin  
(Article 64(1) of the Code)  
1. Products sent as small packages from private person to priva te 
persons or forming part of travellers’ personal luggage shall b e 
admitted as originating products benefiting from the tariff pre ferences 
referred to in Article 59 of Delegated Regulation (EU) 2015/244 6 
without requiring the submission of a movement certificate EUR. 1 or 
an invoice declaration, provided that such products are not imp orted by 
way of trade and have been declared as meeting the conditions r equired 
for the application of Title II, Chapter 1, Section 2, Subsecti ons 4 and 5 
of Delegated Regulation (EU) 2015/2446, and where there is no d oubt 
as to the veracity of such a declaration.  
2. Imports which are occasional and consist solely of products for the 
personal use of the recipients or travellers or their families shall not be 
considered as imports by way of trade if it is evident from the  nature 
and quantity of the products that no commercial purpose is in v iew. 
Furthermore, the total value of the products shall not exceed E UR 500 
in the case of small packages or EUR 1 200 in the case of produ cts 
forming part of traveller’s personal luggage.  
Article 123  
Discrepancies and formal errors  
(Article 64(1) of the Code)  
The discovery of slight discrepancies between the statements ma de in 
the proof of origin and those made in the documents submitted t o the 
customs office for the purpose of carrying out the formalities for 
importing the products shall not  ipso facto  render the proof of origin 
null and void if it is duly established that the document does correspond 
to the products submitted.  
Obvious formal errors such as typing errors on a proof of origi n should 
not cause this document to be rejected if these errors are not such as to 
create doubts concerning the correctness of the statements made  in that 
document.  ▼B
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S u b s e c t i o n 1 1  
M e t h o d s o f a d m i n i s t r a t i v e c o o p e r a t i o n f o r t h e p u r p o s e 
o f o r i g i n v e r i f i c a t i o n w i t h i n t h e f r a m e w o r k 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 124  
Administrative cooperation  
(Article 64(1) of the Code)  
1. The beneficiary countries or territories shall inform the 
Commission of the names and addresses of the governmental autho rities 
situated in their territory which are empowered to issue moveme nt 
certificates EUR.1, together with specimen impressions of the s tamps 
used by those authorities, and the names and addresses of the r elevant 
governmental authorities responsible for the control of the mov ement 
certificates EUR.1 and the invoice declarations. The stamps sha ll be 
valid as from the date of receipt by the Commission of the spec imens. 
The Commission shall forward this information to the customs au th­
orities of the Member States. When these communications are mad e 
within the framework of an amendment of previous communications , 
the Commission shall indicate the date of entry into use of tho se new 
stamps according to the instructions given by the competent gov ern­
mental authorities of the beneficiary countries or territories.  This 
information is for official use; however, when goods are to be 
released for free circulation, the customs authorities in quest ion may 
allow the importer to consult the specimen impressions of stamp s 
mentioned in this paragraph.  
2. The Commission shall send, to the beneficiary countries or t erri­
tories, the specimen impressions of the stamps used by the cust oms 
authorities of the Member States for the issue of movement cert ificates 
EUR.1.  
Article 125  
Verification of proofs of origin  
(Article 64(1) of the Code)  
1. Subsequent verifications of movement certificates EUR.1 and of 
invoice declarations shall be carried out at random or whenever  the 
customs authorities in the importing Member State or the compet ent 
governmental authorities of the beneficiary countries or territ ories 
have reasonable doubts as to the authenticity of such documents , the 
originating status of the products within the meaning of Title II, Chapter 
1, Section 2, Subsections 4 of Delegated Regulation (EU) 2015/2 446 
concerned or the fulfilment of the other requirements of Title II, Chapter 
1, Section 2, Subsection 5 of Delegated Regulation (EU) 2015/24 46. 
2. For the purposes of implementing the provisions of paragraph  1, 
the competent authorities in the importing Member State or bene ficiary 
country or territory shall return the EUR.1 movement certificat e and the 
invoice, if it has been submitted, the invoice declaration, or a copy 
of these documents, to the competent authorities in the exporti ng ben­
eficiary country or territory or Member State, giving, where ap propriate, 
the reasons for the enquiry. Any documents and information obta ined 
suggesting that the information given on the proof of origin is  incorrect 
shall be forwarded in support of the request for verification.  ▼B
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If the customs authorities in the importing Member State decide  to 
suspend the granting of the tariff preferences referred to in A rticle 59 
of Delegated Regulation (EU) 2015/2446 while awaiting the resul ts of 
the verification, release of the products shall be offered to t he importer 
subject to any precautionary measures judged necessary.  
3. When an application for subsequent verification has been mad e in 
accordance with paragraph 1, such verification shall be carried  out and 
its results communicated to the customs authorities of the impo rting 
Member States or to the competent governmental authorities of t he 
importing beneficiary country or territory within a maximum of 6 
months. The results shall be such as to establish whether the p roof of 
origin in question applies to the products actually exported an d whether 
these products can be considered as originating in the benefici ary 
country or territory or in the Union.  
4. If in cases of reasonable doubt there is no reply within the  6  
months specified in paragraph 3 or if the reply does not contai n 
sufficient information to determine the authenticity of the doc ument in 
question or the real origin of the products, a second communica tion 
shall be sent to the competent authorities. If after the second  communi­
cation the results of the verification are not communicated to the 
requesting authorities within 4 months, or if these results do not 
allow the authenticity of the document in question or the real origin 
of the products to be determined, the requesting authorities sh all, except 
in exceptional circumstances, refuse entitlement to the tariff preferences.  
5. Where the verification procedure or any other available 
information appears to indicate that the provisions of Title II , Chapter 
1, Section 2, Subsections 4 and 5 of Delegated Regulation (EU) 
2015/2446 are being contravened, the exporting beneficiary coun try or 
territory shall, on its own initiative or at the request of the  Union, carry 
out appropriate inquiries or arrange for such inquiries to be c arried out 
with due urgency to identify and prevent such contraventions. F or this 
purpose, the Union may participate in the inquiries.  
6. For the purposes of the subsequent verification of movement 
certificates EUR.1, copies of the certificates as well as any e xport 
documents referring to them shall be kept by the competent gove rn­
mental authorities of the exporting beneficiary country or terr itory or by 
the customs authorities of the exporting Member State for at le ast 3 
years from the end of the year in which the movement certificat es were 
issued.  
S u b s e c t i o n 1 2  
O t h e r p r o v i s i o n 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 126  
Ceuta and Melilla  
(Article 64(1) of the Code)  
1. ►M1 Subsections 10 and 11 ◄ shall apply  mutatis mutandis  in 
determining whether products may be regarded as originating in the 
exporting beneficiary countries or territories benefiting from the pref­
erences when imported into Ceuta and Melilla or as originating in Ceuta 
and Melilla.  ▼B
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2. Ceuta and Melilla shall be regarded as a single territory.  
3. The provisions of  ►M1 Subsections 10 and 11 ◄ concerning the 
issue, use and subsequent verification of movement certificates  EUR.1 
shall apply  mutatis mutandis  to products originating in Ceuta and 
Melilla.  
4. The Spanish customs authorities shall be responsible for the  appli­
cation of this Subsection in Ceuta and Melilla.  
CHAPTER 3  
Value of goods for customs purposes  
Article 127  
General provisions  
(Article 70(3)(d) of the Code)  
1. For the purposes of this Chapter, two persons shall be deeme d to 
be related if one of the following conditions is fulfilled:  
(a) they are officers or directors of the other person’s busine ss; 
(b) they are legally recognised partners in business;  
(c) they are employer and employee;  
(d) a third party directly or indirectly owns or controls or ho lds 5% or 
more of the outstanding voting stock or shares of both of them;  
(e) one of them directly or indirectly controls the other;  
(f) both of them are directly or indirectly controlled by a thi rd person;  
(g) together they control a third person directly or indirectly ; 
(h) they are members of the same family.  
2. Persons who are associated in business with one another in t hat 
one is the sole agent, sole distributor or sole concessionaire,  however 
described, of the other shall be deemed to be related only if t hey fall 
within the criteria referred to in paragraph 1.  
3. For the purposes of paragraph 1(e),(f) and (g) one person is  
deemed to control another when the former is legally or operati onally 
in a position to exercise direction over the latter.  
Article 128  
Transaction value  
(Article 70(1) of the Code)  
1. The transaction value of the goods sold for export to the cu stoms 
territory of the Union shall be determined at the time of accep tance of 
the customs declaration on the basis of the sale occurring imme diately 
before the goods were brought into that customs territory.  ▼B
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2. Where the goods are sold for export to the customs territory  of the 
Union not before they were brought into that customs territory but while 
in temporary storage or while placed under a special procedure other 
than internal transit, end-use or outward processing, the trans action 
value will be determined on the basis of that sale.  
Article 129  
Price actually paid or payable  
(Article 70(1) and (2) of the Code)  
1. The price actually paid or payable within the meaning of 
Article 70(1) and (2) of the Code shall include all payments ma de or 
to be made as a condition of sale of the imported goods by the buyer to 
any of the following persons:  
(a) the seller;  
(b) a third party for the benefit of the seller;  
(c) a third party related to the seller;  
(d) a third party where the payment to that party is made in or der to 
satisfy an obligation of the seller.  
Payments may be made by way of letters of credit or negotiable instru­
ments, and payments may be made directly or indirectly.  
2. Activities, including marketing activities, undertaken by th e buyer 
or an undertaking related to the buyer on his or its own accoun t, other 
than those for which an adjustment is provided in Article 71 of  the 
Code, shall not be considered an indirect payment to the seller . 
Article 130  
Discounts  
(Article 70(1) and (2) of the Code)  
1. For the purposes of determining the customs value under 
Article 70(1) of the Code, discounts shall be taken into accoun t if, at 
the time of acceptance of the customs declaration, the sales co ntract 
provides for their application and their amount.  
2. Discounts for early payment shall be taken into account with  
regard to goods for which the price has not actually been paid at the 
time of acceptance of the customs declaration.  
3. Discounts arising from amendments to the contract subsequent  to 
the time of acceptance of the customs declaration shall not be taken into 
account.  
Article 131  
Partial delivery  
(Article 70(1) of the Code)  
1. Where goods declared for a customs procedure are part of a l arger 
quantity of the same goods purchased in one transaction, the pr ice actually  ▼B
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paid or payable shall, for the purposes of Article 70(1) of the  Code, be 
calculated pro rata on the basis of the price for the total qua ntity purchased.  
2. Apportioning the price actually paid or payable shall also a pply in 
the case of the loss of part of a consignment or when the goods  have 
been damaged before the goods are released for free circulation . 
Article 132  
Price adjustments for defective goods  
(Article 70(1) of the Code)  
An adjustment made by the seller, to the benefit of the buyer, of the 
price actually paid or payable for the goods may be taken into consider­
ation for the determination of the customs value in accordance with 
Article 70(1) of the Code, if the following conditions are fulf illed:  
(a) the goods were defective at the time of acceptance of the c ustoms 
declaration for release for free circulation;  
(b) the seller made the adjustment to compensate for the defect  in order 
to fulfil either of the following:  
(i) a contractual obligation entered into before the acceptance  of 
the customs declaration;  
(ii) a statutory obligation applicable to the goods.  
▼M4 __________  
▼B 
Article 133  
Valuation of conditions and considerations  
(Article 70(3)(b) of the Code)  
Where the sale or price of imported goods is subject to a condi tion or 
consideration the value of which can be determined with respect  to the 
goods being valued, such value shall be regarded as part of the  price 
actually paid or payable, unless those conditions or considerat ions relate 
to either of the following:  
(a) an activity to which Article 129(2) of this Regulation appl ies; 
(b) an element of the customs value under Article 71 of the Cod e. 
Article 134  
Transactions between related persons  
(Article 70(3)(d) of the Code)  
1. Where the buyer and the seller are related, and in order to 
determine whether such relationship did not influence the price , the 
circumstances surrounding the sale shall be examined as may be 
necessary, and the declarant shall be given an opportunity to s upply 
further detailed information as may be necessary about those ci rcum­
stances.  ▼B
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2. However, the goods shall be valued in accordance with Articl e 70(1) 
of the Code where the declarant demonstrates that the declared transaction 
value closely approximates to one of the following test values,  determined 
at or about the same time:  
(a) the transaction value in sales, between buyers and sellers who are 
not related in any particular case, of identical or similar goo ds for 
export to the customs territory of the Union;  
(b) the customs value of identical or similar goods, determined  in 
accordance with Article 74(2)(c) of the Code;  
(c) the customs value of identical or similar goods, determined  in 
accordance with Article 74(2)(d) of the Code.  
3. When establishing the value of identical or similar goods re ferred 
to in paragraph 2, account shall be taken of the following elem ents:  
(a) demonstrated differences in commercial levels;  
(b) quantity levels;  
(c) the elements listed in Article 71(1) of the Code;  
(d) costs incurred by the seller in sales in which he and the b uyer are 
not related, where such costs are not incurred by the seller in  sales 
between related persons.  
4. The test values listed in paragraph 2 are to be used at the request 
of the declarant. They shall not substitute for the declared tr ansaction 
value.  
Article 135  
Goods and services used for the production of the imported goods  
(Article 71(1)(b) of the Code)  
1. Where a buyer supplies any of the goods or services listed i n 
Article 71(1)(b) of the Code to the seller, the value of those goods 
and services shall be deemed to be equal to their purchasing pr ice. 
The purchasing price shall include all the payments which the b uyer 
of the goods or services listed in Article 71(1)(b) is required  to make to 
acquire the goods or services.  
Where those goods or services were produced by the buyer or a p erson 
related to him, their value shall be the cost of producing them . 
2. Where the value of the goods and services listed in Article 71(1)(b) 
of the Code cannot be determined in accordance with paragraph 1 , it 
shall be determined on the basis of other objective and quantif iable data.  ▼B
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3. Where the goods listed in Article 71(1)(b) of the Code have been 
used by the buyer before they were supplied, their value shall be 
adjusted to take account of any depreciation.  
4. The value of the services referred to in Article 71(1)(b) of  the 
Code, shall include the costs of unsuccessful development activ ities 
insofar as those were incurred in respect of projects or orders  relating 
to the imported goods.  
5. For the purposes of Article 71(1)(b)(iv) of the Code, the co sts of 
research and preliminary design sketches shall not be included in the 
customs value.  
6. The value of the goods and services supplied, as established  in 
accordance with paragraphs 1 to 5 shall be apportioned pro rata  over the 
imported goods.  
Article 136  
Royalties and licence fees  
(Article 71(1)(c) of the Code)  
1. Royalties and licence fees are related to the imported goods  where 
in particular, the rights transferred under the licence or roya lties 
agreement are embodied in the goods. The method of calculation of 
the amount of the royalty or licence fee is not the decisive fa ctor. 
2. Where the method of calculation of the amount of royalties o r 
licence fees derives from the price of the imported goods, it s hall in 
the absence of evidence to the contrary be assumed that the pay ment of 
those royalties or licence fees is related to the goods to be v alued.  
3. If royalties or licence fees relate partly to the goods bein g valued 
and partly to other ingredients or component parts added to the  goods 
after their importation, or to post-importation activities or s ervices, an 
appropriate adjustment shall be made.  
4. Royalties and licence fees are considered to be paid as a co ndition 
of sale for the imported goods when any of the following condit ions is 
met: 
(a) the seller or a person related to the seller requires the b uyer to make 
this payment;  
(b) the payment by the buyer is made to satisfy an obligation o f the 
seller, in accordance with contractual obligations;  
(c) the goods cannot be sold to, or purchased by, the buyer wit hout 
payment of the royalties or license fees to a licensor.  
5. The country in which the recipient of the royalties or licen ce fees 
payment is established is not a material consideration.  ▼B
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Article 137  
Place where goods are brought into the customs territory of the 
Union  
(Article 71(1)(e) of the Code)  
1. For the purposes of Article 71(1)(e) of the Code, the place where 
goods are brought into the customs territory of the Union shall  be: 
(a) for goods carried by sea, the port where the goods arrive f irst in the 
customs territory of the Union;  
(b) for goods carried by sea into one of the French overseas 
departments which are part of the customs territory of the Unio n, 
and carried directly to another part of the customs territory o f the 
Union, or vice versa, the port where the goods arrive first in the 
customs territory of the Union, provided that they were unloade d or 
transhipped there;  
(c) for goods carried by sea and then, without transhipment, by  inland 
waterway, the first port where unloading can take place;  
(d) for goods carried by rail, inland waterway, or road, the pl ace where 
the customs office of entry is situated;  
(e) for goods carried by other modes of transport, the place wh ere the 
frontier of the customs territory of the Union is crossed.  
2. For the purposes of Article 71(1)(e) of the Code, where the goods 
are brought into the customs territory of the Union and then ca rried to a 
destination in another part of that territory through territori es outside of 
the customs territory of the Union, the place where the goods a re 
brought into the customs territory of the Union shall be the pl ace 
where goods were first brought into that customs territory, pro vided 
that the goods are carried directly through those territories b y a usual 
route to the place of destination.  
3. Paragraph 2 shall also apply where the goods have been unloa ded, 
transhipped or temporarily immobilised in territories outside o f the 
customs territory of the Union for reasons relating solely to t heir 
transport.  
4. Where the conditions laid down in paragraphs 1(b), 2 and 3 a re 
not fulfilled, the place where goods are brought into the custo ms 
territory of the Union shall be the following:  
(a) for goods carried by sea, the port of unloading;  
(b) for goods carried by  ►M1 other modes of transport ◄ the place 
specified in points (c), (d) or (e) of paragraph 1 situated in that part 
of the customs territory of the Union to which the goods are 
consigned.  
Article 138  
Transport costs  
(Article 71(1)(e) of the Code)  
1. Where goods are carried by  ►M1 the same mode of transport ◄ 
to a point beyond the place where they are brought into the cus toms 
territory of the Union, transport costs shall be assessed in pr oportion to 
the distance to the place where the goods are brought into the customs 
territory of the Union in accordance with Article 137 of this R egulation,  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 85  
unless evidence is produced to the customs authorities to show the costs 
that would have been incurred under a standard schedule of frei ght rates 
for the carriage of the goods to the place where goods are brou ght into 
the customs territory of the Union.  
2. Air transport costs, including air express delivery costs, t o be 
included in the customs value of goods shall be determined in 
accordance with Annex 23-01.  
3. Where transport is free of charge or provided by the buyer, the 
transport costs to be included in the customs value of the good s shall be 
calculated in accordance with the schedule of freight rates nor mally 
applied for the same modes of transport.  
Article 139  
Charges levied on postal consignments  
(Article 70(1) of the Code)  
Postal charges levied up to the place of destination in respect  of goods 
sent by post shall be included in the customs value of these go ods, with 
the exception of any supplementary postal charge levied in the customs 
territory of the Union.  
Article 140  
Non-acceptance of declared transaction values  
(Article 70(1) of the Code)  
1. Where the customs authorities have reasonable doubts that th e 
declared transaction value represents the total amount paid or payable 
as referred to in Article 70(1) of the Code, they may ask the d eclarant to 
supply additional information.  
2. If their doubts are not dispelled, the customs authorities m ay 
decide that the value of the goods cannot be determined in acco rdance 
with Article 70(1) of the Code.  
Article 141  
Customs value of identical or similar goods  
(Article 74(2)(a) and (b) of the Code)  
1. When determining the customs value of imported goods in 
accordance with Article 74(2)(a) or (b) of of the Code, the tra nsaction 
value of identical or similar goods in a sale at the same comme rcial 
level and in substantially the same quantities as the goods bei ng valued 
shall be used.  
Where no such sale is found, the customs value shall be determi ned 
having regard to the transaction value of identical or similar goods sold 
at a different commercial level or in different quantities. Thi s transaction 
value should be adjusted to take account of differences attribu table to 
commercial level and/or quantity.  ▼B
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2. An adjustment shall be made to take account of significant 
differences in costs and charges between the imported goods and  the 
identical or similar goods in question due to differences in di stances and 
modes of transport.  
3. Where more than one transaction value of identical or simila r 
goods is found, the lowest of those values shall be used to det ermine 
the customs value of the imported goods.  
4. ‘Identical goods’ and ‘similar goods’, as the case may be, d o not 
include goods which incorporate or reflect engineering, develop ment, 
artwork, design work, plans or sketches for which no adjustment  has 
been made under Article 71(1)(b)(iv) of the Code because such w ork 
was undertaken in the Union.  
5. A transaction value for goods produced by a different person  is to 
be taken into account only when no transaction value can be fou nd for 
identical or similar goods produced by the person who produced the 
goods being valued.  
Article 142  
Deductive method  
(Article 74(2)(c) of the Code)  
1. The unit price used to determine the customs value under 
Article 74(2)(c) of the Code shall be the price at which the im ported 
goods or imported identical or similar goods are sold in the Un ion, in 
the condition as imported, at or about the time of importation of the 
goods being valued.  
2. In the absence of a unit price as referred to in paragraph 1 , the unit 
price used shall be the price at which the imported goods or im ported 
identical or similar goods are sold in the conditions as import ed in the 
customs territory of the Union at the earliest time after the i mportation 
of the goods to be valued and in any case within 90 days of tha t 
importation.  
3. In the absence of a unit price as referred either to paragra phs 1 and 
2, at the request of the declarant the unit price at which the imported 
goods are sold in the customs territory of the Union after furt her 
working or processing shall be used, due allowance being made f or 
the value added by such working or processing.  
4. The following sales shall not be taken into account for the 
purposes of determining the customs value under Article 74(2)(c ) of 
the Code:  
(a) sales of goods at a commercial level other than the first a fter 
importation;  
(b) sales to related persons;  ▼B
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(c) sales to persons who directly or indirectly supply, free of  charge or 
at reduced cost, the goods or services listed in Article 71(1)( b) of 
the Code for use in connection with the production and sale for  
export of the imported goods;  
(d) sales in quantities which are not sufficient to allow the u nit price to 
be determined.  
5. When determining the customs value, the following shall be 
deducted from the unit price determined in accordance with para graphs 
1 to 4:  
(a) either the commissions usually paid or agreed to be paid or  the 
additions usually made for profit and general expenses (includi ng 
the direct and indirect costs of marketing the goods in questio n) in 
connection with sales in the customs territory of the Union of 
imported goods of the same class or kind which are goods that 
fall within a group or range of goods produced by a particular 
industrial sector;  
(b) usual costs of transport and insurance and associated costs  incurred 
within the customs territory of the Union;  
(c) import duties and other charges payable in the customs terr itory of 
the Union by reason of the import or sale of the goods.  
6. The customs value of certain perishable goods as referred to  in 
Annex 23-02 imported on consignment may be directly determined in 
accordance with Article 74(2)(c) of the Code. For this purpose the unit 
prices shall be notified to the Commission by the Member States  and 
disseminated by the Commission via TARIC in accordance with 
Article 6 of Council Regulation (EEC) No 2658/87 (  1 ). 
Such unit prices may be used to determine the customs value of the 
imported goods for periods of 14 days. Each period shall start on a 
Friday.  
The unit prices shall be calculated and notified as follows:  
(a) after the deductions provided for in paragraph 5 unit price  per 
100 kg net for each category of goods shall be notified by the 
Member States to the Commission. Member States may fix 
standard amounts for the costs referred to point (b) of paragra ph 
5, which shall be made known to the Commission;  
(b) the reference period for determining unit prices shall be t he 
preceding period of 14 days which ends on the Thursday 
preceding the week during which new unit prices are to be estab ­
lished;  
(c) Member States shall notify the unit prices in euro to the 
Commission not later than 12.00 on the Monday of the week in 
which they are to be disseminated by the Commission. Where that  
day is not a working day, notification shall be made on the wor king 
day immediately preceding that day. Unit prices shall only appl y if 
this notification is disseminated by the Commission.  ▼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).
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Article 143  
Computed Value method  
(Article 74(2)(d) of the Code)  
1. In applying Article 74(2)(d) of the Code, the customs author ities 
may not require or compel any person not established in the cus toms 
territory of the Union to produce for examination, or to allow access to, 
any account or other record for the purposes of determining the  customs 
value.  
2. The cost or value of materials and fabrication referred to i n 
Article 74(2)(d)(i) of the Code shall include the cost of eleme nts 
specified in Article 71(1)(a) (ii) and (iii) of the Code. It sh all also 
include the  ►M1 apportioned value ◄ of any product or service 
specified in Article 71(1)(b) of the Code which has been suppli ed 
directly or indirectly by the buyer for use in connection with the 
production of the goods being valued. The value of elements 
specified in Article 71(1)(b)(iv) of the Code which are underta ken in 
the Union shall be included only to the extent that those eleme nts are 
charged to the producer.  
3. The cost of production includes all expenditure incurred in 
creating, adding to or substantially enhancing economic goods. It also 
includes the costs specified in Article 71(1)(b)(ii) and (iii) of the Code.  
4. The general expenses referred to in Article 74(2)(d)(ii) of the 
Code, cover the direct and indirect costs of producing and sell ing the 
goods for export which are not included under Article 74(2)(d)( i) of the 
Code.  
Article 144  
Fall-back method  
(Article 74(3) of the Code)  
1. When determining the customs value under Article 74(3) of th e 
Code, reasonable flexibility may be used in the application of the 
methods provided for in Articles 70 and 74(2) of the Code. The 
value so determined shall, to the greatest extent possible, be based on 
previously determined customs values.  
2. Where no customs value can be determined under paragraph 1, 
other appropriate methods shall be used. In this case the custo ms value 
shall not be determined on the basis of any of the following:  
(a) the selling price within the customs territory of the Union  of goods 
produced in the customs territory of the Union;  
(b) a system whereby the higher of two alternative values is us ed for 
customs valuation;  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 89  
(c) the price of goods on the domestic market of the country of  expor­
tation;  
(d) the cost of production, other than computed values which ha ve been 
determined for identical or similar goods under Article 74(2)(d ) of 
the Code;  
(e) prices for export to a third country;  
(f) minimum customs values;  
(g) arbitrary or fictitious values.  
Article 145  
Supporting documents regarding customs value  
(Article 163(1) of the Code)  
The invoice which relates to the declared transaction value is required 
as a supporting document.  
Article 146  
Currency conversion for customs valuation purposes  
(Article 53(1)(a) of the Code)  
1. In accordance with Article 53(1)(a) of the Code, the followi ng 
rates of exchange shall be used for currency conversion for cus toms 
valuation purposes:  
(a) the rate of exchange published by the European Central Bank , for 
the Member States whose currency is the euro;  
(b) the rate of exchange published by the competent national au thority 
or, where the national authority has designated a private bank for 
the purposes of publishing the rate of exchange, the rate publi shed 
by that private bank, for the Member States whose currency is n ot 
the euro.  
2. The rate of exchange to be used in accordance with paragraph  1  
shall be the rate of exchange published on the second last Wedn esday of 
each month.  
Where no rate of exchange has been published on that day, the m ost 
recently published rate shall apply.  
3. The rate of exchange shall apply for a month, beginning on t he 
first day of the following month.  
4. Where a rate of exchange has not been published as referred to in 
paragraphs 1 and 2, the rate to be used for the application of 
Article 53(1)(a) of the Code shall be determined by the Member State 
concerned. This rate must reflect the value of the currency of the 
Member State concerned as closely as possible.  ▼B
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TITLE III  
CUSTOMS DEBT AND GUARANTEES  
CHAPTER 1  
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 147  
Electronic systems relating to guarantees  
(Article 16 of the Code)  
For the exchange and storage of information pertaining to guara ntees 
which may be used in more than one Member State, an electronic 
system set up for those purposes pursuant to Article 16(1) of t he 
Code shall be used.  
The first paragraph of this Article shall be applicable from th e date of 
deployment of the UCC GUM system referred to in the Annex to 
Implementing Decision 2014/255/EU.  
Article 148  
Individual guarantee for a potential customs debt  
(Article 90(1) subparagraph 2 of the Code)  
1. Where it is compulsory for a guarantee to be provided, a gua rantee 
covering a single operation (individual guarantee) for a potent ial 
customs debt shall cover the amount of import or export duty 
corresponding to the customs debt which may be incurred, calcul ated 
on the basis of the highest rates of duty applicable to goods o f the same 
type.  
2. Where the other charges due in connection with the import or  
export of goods are to be covered by the individual guarantee, their 
calculation shall be based on the highest rates applicable to g oods of the 
same type in the Member State where the goods concerned are pla ced 
under the customs procedure or are in temporary storage.  
Article 149  
Optional guarantee  
(Article 91 of the Code)  
Where the customs authorities decide to require a guarantee whi ch is 
optional, Articles 150 to 158 of this Regulation shall apply.  
Article 150  
Guarantee in the form of cash deposit  
(Article 92(1)(a) of the Code)  
Where a guarantee is required for special procedures or tempora ry 
storage and is provided as an individual guarantee in the form of a ▼B
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cash deposit, that guarantee shall be provided to the customs a uthorities 
of the Member State where the goods are placed under the proced ure or 
are in temporary storage.  
Where a special procedure other than the end-use procedure has been 
discharged or the supervision of end-use goods or the temporary  storage 
has ended correctly, the guarantee shall be repaid by the custo ms 
authority of the Member State where it was provided.  
Article 151  
Guarantee in the form of an undertaking by a guarantor  
(Articles 92(1)(b) and 94 of the Code)  
1. The undertaking given by a guarantor shall be approved by th e 
customs office where the guarantee is provided (customs office of guar­
antee) which shall notify the approval to the person required t o provide 
the guarantee.  
2. The customs office of guarantee may revoke the approval of t he 
undertaking by a guarantor at any time. The customs office of g uarantee 
shall notify the revocation to the guarantor and the person req uired to 
provide the guarantee.  
3. A guarantor may cancel his undertaking at any time. The 
guarantor shall notify the cancellation to the customs office o f guar­
antee.  
4. The cancellation of the undertaking of the guarantor shall n ot 
affect goods which, at the moment where the cancellation takes 
effect, have already been placed and still are under a customs 
procedure or in temporary storage by virtue of the cancelled un der­
taking.  
5. An individual guarantee provided in the form of an undertaki ng 
shall be given using the form set out in Annex 32-01.  
6. A comprehensive guarantee provided in the form of an under­
taking shall be given using the form set out in Annex 32-03.  
7. Notwithstanding paragraphs 5 and 6 and Article 160, each 
Member State may, in accordance with national law, allow an und er­
taking given by a guarantor to take a form different from the o nes set 
out in Annexes 32-01, 32-02 and 32-03 provided it has the same legal 
effect.  
Article 152  
Individual guarantee provided in the form of an undertaking by a 
guarantor  
(Articles 89 and 92(1)(b) of the Code)  
1. Where an individual guarantee is provided in the form of an 
undertaking by a guarantor, the proof of that undertaking shall  be 
kept by the customs office of guarantee for the period of valid ity of 
the guarantee.  
2. Where an individual guarantee is provided in the form of an 
undertaking by a guarantor, the holder of the procedure shall n ot 
modify the access code associated with the guarantee reference number.  ▼B
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Article 153  
Mutual assistance between customs authorities  
(Article 92(1)(c) of the Code)  
Where a customs debt is incurred in a Member State other than t he 
Member State which has accepted a guarantee in one of the forms  
referred to in Article 83(1) of Delegated Regulation (EU) 2015/ 2446, 
which may be used in more than one Member State, the Member Sta te 
which has accepted the guarantee shall transfer to the Member S tate 
where the customs debt is incurred, on a request made by the la tter after 
the expiry of the time-limit for payment, the amount of import or export 
duty within the limits of the accepted guarantee and of the unp aid duty.  
That transfer shall be made within 1 month of reception of the request.  
Article 154  
Guarantee reference number and access code  
(Article 89(2) of the Code)  
1. Where an individual guarantee may be used in more than one 
Member State, the customs office of guarantee shall communicate  to 
the person who has provided the guarantee or, in case of a guar antee in 
the form of vouchers, to the guarantor the following informatio n: 
(a) a guarantee reference number;  
(b) an access code associated with the guarantee reference numb er. 
2. Where a comprehensive guarantee may be used in more than one  
Member State, the customs office of guarantee shall communicate  to the 
person who has provided the guarantee the following information : 
(a) a guarantee reference number for each part of the reference  amount 
to be monitored in accordance with Article 157 of this Regulati on; 
(b) an access code associated with the guarantee reference numb er. 
Upon request of the person who has provided the guarantee, the 
customs office of guarantee shall assign one or more additional  access 
codes to this guarantee to be used by that person or his repres entatives.  
3. A customs authority shall verify the existence and the valid ity of 
the guarantee each time a person communicates to it a guarantee  
reference number.  
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  
Article 155  
Reference amount  
(Article 90 of the Code)  
1. Unless otherwise provided for in Article 158 of this Regulat ion, 
the amount of the comprehensive guarantee shall be equal to a r eference 
amount established by the customs office of guarantee in accord ance 
with Article 90 of the Code.  ▼B
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2. Where a comprehensive guarantee is to be provided for import  or 
export duty and other charges the amount of which can be establ ished 
with certainty at the time when the guarantee is required, the part of the 
reference amount covering those duties and charges shall corres pond to 
the amount of the import or export duty and of the other charge s 
payable.  
3. Where a comprehensive guarantee is to be provided for import  or 
export duty and other charges, the amount of which cannot be es tab­
lished with certainty at the time when the guarantee is require d or which 
vary in amount over time, the part of the reference amount cove ring 
those duties and charges shall be fixed as follows:  
(a) for the part that is to cover import or export duty and oth er charges 
which have been incurred, the reference amount shall correspond  to 
the amount of the import or export duty and of the other charge s 
payable;  
(b) for the part that is to cover import or export duty and oth er charges 
which may be incurred, the reference amount shall correspond to  
the amount of the import or export duty and of the other charge s 
which may become payable in connection with each customs 
declaration or temporary storage declaration in respect of whic h 
the guarantee is provided, in the period between the placing of  
the goods under the relevant customs procedure or in temporary 
storage and the moment when that procedure is discharged or the  
supervision of end-use goods or temporary storage is ended.  
For the purposes of point (b), account shall be taken of the hi ghest rates 
of import or export duty applicable to goods of the same type a nd of the 
highest rates of other charges due in connection with the impor t or 
export of goods of the same type in the Member State of the cus toms 
office of guarantee.  
Where the information necessary to determine the part of the re ference 
amount pursuant to the first subparagraph is not available to t he customs 
office of guarantee, that amount shall be fixed at EUR 10 000 f or each 
declaration.  
4. The customs office of guarantee shall establish the referenc e 
amount in cooperation with the person required to provide the g uar­
antee. When fixing the part of the reference amount in accordan ce with 
paragraph 3, the custom office of guarantee shall establish tha t amount 
on the basis of the information on goods placed under the relev ant 
customs procedures or in temporary storage in the preceding 12 
months and on an estimate of the volume of intended operations as 
shown, inter alia, by the commercial documentation and accounts  of 
the person required to provide the guarantee.  
5. The customs office of guarantee shall review the reference a mount 
on its own initiative or following a request from the person re quired to 
provide the guarantee, and shall adjust it to comply with the p rovisions 
of this Article and Article 90 of the Code.  
Article 156  
Monitoring of the reference amount by the person required to 
provide a guarantee  
(Article 89 of the Code)  
The person required to provide a guarantee shall ensure that th e amount 
of import or export duty, and of other charges due in connectio n with 
the import or export of goods where they are to be covered by t he ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 94  
guarantee, which is payable or may become payable does not exce ed the 
reference amount.  
That person shall inform the customs office of guarantee when t he 
reference amount is no longer at a level sufficient to cover hi s oper­
ations.  
Article 157  
Monitoring of the reference amount by the customs authorities  
(Article 89(6) of the Code)  
1. The monitoring of the part of the reference amount that cove rs the 
amount of import or export duty, and of other charges due in co nnection 
with the import or export of goods, which will become payable w ith 
respect to goods placed under release for free circulation shal l be 
ensured for each customs declaration at the time of placing of goods 
under the procedure. Where customs declarations for release for  free 
circulation are lodged in accordance with an authorisation refe rred to in 
Articles 166(2) or 182 of the Code, the monitoring of the relev ant part 
of the reference amount shall be ensured on the basis of the su pple­
mentary declarations or, where applicable, on the basis of the particulars 
entered in the records.  
2. The monitoring of the part of the reference amount that cove rs the 
amount of import or export duty, and other charges due in conne ction 
with the import or export of goods, which may become payable wi th 
respect to goods placed under the Union transit procedure shall  be 
ensured, by means of the electronic system referred to in Artic le 273(1) 
of this Regulation, for each customs declaration at the time of  placing of 
goods under the procedure. That monitoring shall not apply to g oods 
placed under the Union transit procedure using the simplificati on 
referred to in Article 233(4)(e) of the Code where the customs 
declaration is not processed by the electronic system referred to in 
Article 273(1) of this Regulation.  
3. The monitoring of the part of the reference amount that cove rs the 
amount of import or export duty, and other charges due in conne ction 
with the import or export of goods where they are to be covered  by the 
guarantee, which will be incurred or may be incurred in cases o ther than 
those referred to in paragraphs 1 and 2 shall be ensured by reg ular and 
appropriate audit.  
▼M1 
Article 158  
Level of comprehensive guarantee  
(Article 95(2) and (3) of the Code)  
1. Under the conditions laid down in Article 84 of Delegated Re gu­
lation (EU) 2015/2446, the amount of the comprehensive guarante e 
referred to in Article 95(2) of the Code shall be reduced to 50  %, 
30 % or 0 % of the part of the reference amount determined in 
accordance with Article 155(3)(b) of this Regulation.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 95  
2. The amount of the comprehensive guarantee referred to in 
Article 95(3) of the Code shall be reduced to 30 % of the parts  of 
the reference amount determined in accordance with Article 155( 2) 
and Article 155(3)(a) of this Regulation.  
▼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 T I R a n d t h e A T A 
C o n v e n t i o n s  
S u b s e c t i o n 1  
U n i o n t r a n s i t  
Article 159  
Calculation for the purpose of common transit  
(Article 89(2) of the Code)  
For the purpose of the calculation referred to in Article 148 a nd in the 
second subparagraph of Article 155(3)(b) of this Regulation, Un ion 
goods carried in accordance with the Convention on a common tra nsit 
procedure (  1 ) shall be treated as non-Union goods.  
Article 160  
Individual guarantee in the form of vouchers  
(Article 92(1)(b) of the Code)  
1. In the context of Union transit procedure, an individual gua rantee 
in the form of an undertaking by a guarantor may also be provid ed by 
the guarantor by issuing vouchers to persons who intend to be t he 
holders of the procedure.  
The proof of that undertaking shall be made out using the form set out 
in Annex 32-02 and the vouchers shall be made out using with th e form 
set out in Annex 32-06.  
Each voucher shall cover an amount of EUR 10 000 for which the 
guarantor shall be liable.  
The period of validity of a voucher shall be 1 year from the da te of 
issue.  
2. The guarantor shall provide the customs office of guarantee with 
any required details about the individual guarantee vouchers th at he has 
issued.  
3. For each voucher, the guarantor shall communicate to the per son 
who intends to be the holder of the procedure the following inf ormation:  
(a) a guarantee reference number;  
(b) an access code associated with the guarantee reference numb er. 
The person who intends to be the holder of the procedure shall not 
modify the access code.  ▼M1 
( 1 ) OJ L 226, 13.8.1987, p. 2.
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4. The person who intends to be the holder of the procedure sha ll 
submit at the customs office of departure a number of vouchers 
corresponding to the multiple of EUR 10 000 required to cover t he 
sum of the amounts referred to in Article 148 of this Regulatio n. 
Article 161  
Revocation and cancellation of an undertaking provided in case of 
an individual guarantee in the form of vouchers  
(Articles 92(1)(b) and 94 of the Code)  
The customs authority responsible for the relevant customs offi ce of 
guarantee shall introduce into the electronic system referred t o in 
Article 273(1) of this Regulation information of any revocation  or 
cancellation of an undertaking provided in case of an individua l 
guarantee in the form of vouchers and the date when it becomes 
effective.  
▼M1 
From the day on which the revocation or cancellation becomes 
effective, no individual guarantee vouchers issued earlier may be used 
for placing goods under the Union transit procedure.  
▼B 
Article 162  
Comprehensive guarantee  
(Articles 89(5) and 95 of the Code)  
1. In the context of Union transit procedure, the comprehensive  
guarantee may only be provided in the form of an undertaking by  a  
guarantor.  
2. The proof of that undertaking shall be kept by the customs o ffice 
of guarantee for the period of validity of the guarantee.  
3. The holder of the procedure shall not modify the access code  
associated with the guarantee reference number.  
S u b s e c t i o n 2  
P r o c e d u r e s u n d e r t h e T I R a n d t h e A T A C o n v e n t i o n s  
▼M1 
Article 163  
Liability of guaranteeing associations for TIR operations  
(Articles 226(3)(b) and 227(2)(b) of the Code)  
For the purposes of paragraphs 3 and 4 of Article 8 of the Cust oms 
Convention on the International Transport of Goods under cover of TIR 
carnets, including any subsequent amendments thereof (TIR Conve n­
tion), where a TIR operation is carried out in the customs terr itory of 
the Union, any guaranteeing association established in the cust oms ▼B
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territory of the Union may become liable for the payment of the  secured 
amount relating to the goods concerned in the TIR operation up to a 
limit, per TIR carnet, of EUR 100 000 or the national currency 
equivalent thereof.  
▼B 
Article 164  
Notification of non-discharge of a procedure to guaranteeing 
associations 
▼M1 
(Articles 226(3)(b) and (c) and 227(2)(b) and (c) of the Code)  
▼B 
A valid notification of non-discharge of a procedure in accorda nce with 
the TIR Convention or with the ATA Convention or with the Istan bul 
Convention, made by the customs authorities of one Member State  to a 
guaranteeing association, shall constitute a notification to an y other 
guaranteeing association of another Member State identified as liable 
for payment of an amount of import or export duty or other char ges. 
CHAPTER 2  
Recovery, payment, repayment and remission of the amount of import 
or 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  
Article 165  
Mutual assistance between customs authorities  
(Articles 101(1) and 102(1) of the Code)  
1. Where a customs debt is incurred, the customs authorities 
competent for the recovery of the amount of import or export du ty 
corresponding to the customs debt shall inform the other custom s auth­
orities involved of the following:  
(a) the fact that a customs debt was incurred;  
(b) the action taken against the debtor to recover the sums con cerned.  
2. The Member States shall assist each other in the recovery of  the 
amount of import or export duty corresponding to the customs de bt. 
3. Without prejudice to Article 87(4) of the Code, where the cu stoms 
authority of the Member State in which the goods were placed un der a 
special procedure other than transit, or were in temporary stor age, obtains, 
before the expiry of the time-limit referred to in Article 80 o f Delegated 
Regulation (EU) 2015/2446, evidence that the events from which the 
customs debt arises or is deemed to arise have occurred in anot her ▼M1
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Member State, that customs authority shall immediately and in a ny event 
within that time-limit send all the information available to th e customs 
authority responsible for that place. The latter customs author ity shall 
acknowledge receipt of the communication and indicate whether i t is 
responsible for the recovery. If no response is received within  90 days, 
the sending customs authority shall immediately proceed with th e 
recovery.  
4. Without prejudice to Article 87(4) of the Code, where the cu stoms 
authority of the Member State in which it has been found that t he 
customs debt has been incurred with respect to goods which were  
neither placed under a customs procedure nor under temporary 
storage, obtains, before the notification of the customs debt, evidence 
that the events from which the customs debt arises or is deemed  to arise 
have occurred in another Member State, that customs authority s hall 
immediately and in any event before that notification, send all  the 
information available to the customs authority responsible for that 
place. The latter customs authority shall acknowledge receipt o f the 
communication and indicate whether it is responsible for the re covery. 
If no response is received within 90 days, the sending customs authority 
shall immediately proceed with the recovery.  
Article 166  
Customs office of coordination relating to ATA carnets or CPD 
carnets  
(Article 226(3)(c) of the Code)  
1. The customs authorities shall designate a customs office of coord­
ination responsible for any action concerning customs debts whi ch are 
incurred through non-compliance with obligations or conditions relating 
to ATA carnets or CPD carnets under Article 79 of the Code.  
2. Each Member State shall communicate to the Commission the 
customs office of coordination together with its reference numb er. 
The Commission shall make this information available on its web site. 
Article 167  
Recovery of other charges under the Union transit procedure and 
transit in accordance with the TIR Convention  
(Article 226(3)(a) and (b) of the Code)  
1. Where the customs authorities who notified the customs debt and 
the obligation to pay other charges due in connection with the import or 
export of goods placed under the Union transit procedure or und er the 
transit procedure in accordance with the TIR Convention obtain 
evidence regarding the place where the events giving rise to th e 
customs debt and the obligation to pay other charges occurred, those 
customs authorities shall suspend the recovery procedure and im medi­
ately send all the necessary documents, including an authentica ted copy 
of the evidence, to the authorities responsible for that place.  The 
sending authorities shall simultaneously request confirmation o f the 
responsibility of the receiving authorities for recovery of the  other 
charges.  ▼B
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2. The receiving authorities shall acknowledge receipt of the 
communication and shall indicate whether they are competent for  
recovery of the other charges. If no response is received withi n 28 
days, the sending authorities shall immediately resume the reco very 
proceedings they initiated.  
3. Any pending proceedings for recovery of other charges initia ted 
by the sending authorities shall be suspended as soon as the re ceiving 
authorities have acknowledged receipt of communication and indi cated 
that they are competent of recovering the other charges.  
As soon as the receiving authorities provide proof that they ha ve 
recovered the sums in question, the sending authorities shall r epay 
any other charges already recovered or cancel the recovery proc eedings.  
Article 168  
Notification of recovery of duties and other charges under the 
Union transit procedure and transit in accordance with the TIR 
Convention  
(Article 226(3)(a) and (b) of the Code)  
Where a customs debt is incurred with respect to goods placed u nder 
the Union transit procedure or under the transit procedure in a ccordance 
with the TIR Convention, the customs authorities competent for 
recovery shall inform the customs office of departure of the re covery 
of duties and other charges.  
Articles 169  
Recovery of other charges for goods placed under transit in 
accordance with the ATA Convention or the Istanbul Convention  
(Article 226(3)(c) of the Code)  
1. Where the customs authorities who notified the customs debt and 
the obligation to pay other charges for goods placed under tran sit in 
accordance with the ATA Convention/ or the Istanbul Convention 
obtain evidence regarding the place where the events giving ris e to 
the customs debt and the obligation to pay other charges occurr ed, 
those customs authorities shall immediately send all the necess ary docu­
ments, including an authenticated copy of the evidence, to the auth­
orities competent for that place. The sending authorities shall  simultan­
eously request confirmation of the responsibility of the receiv ing auth­
orities for recovery of the other charges.  
2. The receiving authorities shall acknowledge receipt of the 
communication and shall indicate whether they are competent for  
recovery of the other charges. For those purposes, the receivin g auth­
orities shall use the model of discharge set out in Annex 33-05  indi­
cating that claim proceedings have been initiated with respect to the 
guaranteeing association in the receiving Member State. If no r esponse 
is received within 90 days, the sending authorities shall immed iately 
resume the recovery proceedings they initiated.  ▼B
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3. Where the receiving authorities are competent, they shall in itiate 
new proceedings for recovery of other charges, where appropriat e after 
the period referred to in paragraph 2, and they shall inform th e sending 
authorities immediately.  
The receiving authorities shall where necessary collect from th e guar­
anteeing association with which they are connected the amount o f duties 
and other charges due at the rates applicable in the Member Sta te where 
those authorities are located.  
4. As soon as the receiving authorities indicate that they are 
competent for recovery of other charges, the sending authoritie s shall 
refund to the guaranteeing association with which they are conn ected 
any sums which that association may have deposited or provision ally 
paid.  
5. The proceedings shall be transferred within a period of 1 ye ar 
from the date of expiry of the validity of the carnet unless th at 
payment has become definitive pursuant to Article 7(2) or (3) o f the 
ATA Convention or Article 9(1)(b) and (c) of Annex A to the Ist anbul 
Convention.  
Article 170  
Recovery of other charges for goods placed under temporary 
admission in accordance with the ATA Convention or the 
Istanbul Convention  
(Article 226(3)(c) of the Code)  
In case of recovery of other charges for goods placed under tem porary 
admission in accordance with the ATA Convention or the Istanbul  
Convention, Article 169 shall apply  mutatis mutandis.  
S u b s e c t i o n 2  
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  
Article 171  
Claim for payment from a guaranteeing association under the 
procedure of the ATA Convention and the Istanbul Convention  
(Article 98 of the Code)  
1. Where the customs authorities establish that the customs deb t has 
been incurred for goods covered by an ATA carnet, they shall ma ke a 
claim against the guaranteeing association without delay. The c oor­
dinating customs office making the claim referred to in Article  86 of 
Delegated Regulation (EU) 2015/2446 shall at the same time send  to the 
coordinating customs office in the jurisdiction of which the cu stoms 
office of placement under temporary admission is situated, an 
information memo on the claim for payment sent to the guarantee ing 
association. It shall use the form set out in Annex 33-03.  
2. The information memo shall be accompanied by a copy of the 
non-discharged voucher, if the coordinating customs office has it in its 
possession. The information memo may be used whenever this is 
deemed necessary.  ▼B
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3. The taxation form as referred to in Article 86 of Delegated Regu­
lation (EU) 2015/2446 may be sent later than the claim to the g uaran­
teeing association is made, though not more than 3 months from the 
claim and in any event not more than 6 months from the date on which 
the customs authorities initiate the recovery proceedings. The taxation 
form is set out in Annex 33-04.  
S e c t i o n 2  
R e p a y m e n t a n d r e m i s s i o n  
Article 172  
Application for repayment or remission  
(Article 22(1) of the Code)  
Applications for repayment or remission shall be submitted by t he 
person who has paid or is liable to pay the amount of import or  
export duty, or by any person who has succeeded him in his righ ts 
and obligations.  
Article 173  
Presentation of goods as a condition for repayment or remission  
(Article 116(1) of the Code)  
Repayment or remission shall be subject to the presentation of the 
goods. Where the goods cannot be presented to the customs autho rities, 
the customs authority competent to take the decision shall gran t 
repayment or remission only where it has evidence showing that the 
goods in question are the goods in respect of which repayment o r 
remission has been requested.  
Article 174  
Restriction on the transfer of goods  
(Article 116(1) of the Code)  
Without prejudice to Article 176(4) of this Regulation and unti l a 
decision has been taken on an application for repayment or remi ssion, 
the goods in respect of which repayment or remission has been 
requested shall not be transferred to a location other than tha t 
specified in the application unless the applicant notifies in a dvance 
the customs authority referred to in Article 92(1) of Delegated  Regu­
lation (EU) 2015/2446, which shall inform the customs authority  
competent to take the decision.  
Article 175  
Mutual assistance between the customs authorities  
(Articles 22 and 116(1) of the Code)  
1. Where for the purposes of repayment or remission supplementa ry 
information must be obtained from the customs authority of a Me mber 
State other than that in which the customs debt has been notifi ed or 
where the goods must be examined by that authority in order to ensure  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 102  
that the conditions for repayment or remission are fulfilled, t he customs 
authority competent to take the decision shall request the assi stance of 
the customs authority of the Member State where the goods are l ocated, 
specifying the nature of the information to be obtained or the checks to 
be carried out.  
The request for information shall be accompanied by the particu lars of 
the application and all documents necessary to enable the custo ms 
authority of the Member State where the goods are located to ob tain 
the information or carry out the checks requested.  
2. Where the customs authority competent to take the decision s ends 
the request referred to in paragraph 1 by means other than elec tronic 
data-processing techniques in accordance with Article 93 of Del egated 
Regulation (EU) 2015/2446, it shall send to the customs authori ty of the 
Member State where the goods are located two copies of the requ est 
made out in writing using the form set out in Annex 33-06.  
3. The customs authority of the Member State where the goods ar e 
located shall comply promptly with the request referred to in p aragraph 1.  
The customs authority of the Member State where the goods are l ocated 
shall obtain the information or carry out the checks requested by the 
customs authority competent to take the decision, within 30 day s of the 
date of receipt of the request. It shall enter the results obta ined in the 
relevant part of the original of the request referred to in par agraph 1 and 
shall return that document to the customs authority competent t o take 
the decision together with all the documents referred to in the  second 
subparagraph of paragraph 1.  
Where the customs authority of the Member State where the goods  are 
located is unable to obtain the information or carry out the ch ecks 
requested within the period laid down in the second subparagrap h, it 
shall return the request, duly annotated, within 30 days of the  date of 
receipt of the request.  
Article 176  
Completion of customs formalities  
(Article 116(1) of the Code)  
1. Where repayment or remission is subject to the completion of  
customs formalities, the holder of the decision for repayment o r 
remission shall inform the monitoring customs office that he ha s 
completed those formalities. Where the decision specifies that the 
goods may be exported or placed under a special procedure, and the 
debtor avails himself of that opportunity, the monitoring custo ms office 
shall be the customs office where the goods are placed under th at 
procedure.  
2. The monitoring customs office shall notify the customs autho rity 
competent to take the decision of the completion of the customs  
formalities to which the repayment or remission is subject by m eans 
of a reply referred to in Article 95 of Delegated Regulation (E U) 
2015/2446 using the form set out in Annex 33-07 of this Regulat ion. ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 103  
3. Where the customs authority competent to take the decision h as 
decided that repayment or remission is justified, the amount of  duty 
shall be repaid or remitted only after that customs authority h as 
received the information referred to in paragraph 2.  
4. The customs authority competent to take the decision may 
authorise completion of the customs formalities to which any 
repayment or remission may be subject, before it takes a decisi on. 
Such authorisation shall be without prejudice to that decision.  In these 
cases, paragraphs 1 to 3 shall be applicable  mutatis mutandis . 
5. For the purposes of this article, monitoring customs office shall 
mean the customs office which ensures, where appropriate, that the 
formalities or requirements to which repayment or remission of the 
amount of import and export duty is subject, are fulfilled.  
Article 177  
Formalities related to the decision on repayment or remission  
(Article 116(2) of the Code)  
1. When taking a decision on repayment or remission of the impo rt 
or export duties subject to the prior completion of certain cus toms 
formalities, the customs authority shall set a time-limit, whic h shall 
not exceed 60 days from the date of the notification of that de cision, 
for completion of those customs formalities.  
2. Failure to observe the time-limit referred to in paragraph 1  shall 
result in loss of entitlement to repayment or remission except where 
person concerned proves that he was prevented from meeting that  time- 
limit due to unforeseeable circumstances or  force majeure . 
Article 178  
Parts or components of a single article  
(Article 116(1) of the Code)  
Where repayment or remission is subject to destruction, abandon ment to 
the State or placement under a special procedure or the export procedure 
of goods, but the corresponding formalities are completed only for one 
or more parts or components of those goods, the amount to be re paid or 
remitted shall be the difference between the amount of import o r export 
duty on the goods and the amount of import or export duty which  
would have been applicable on the remainder of the goods if the y 
had been placed in an unaltered state under a customs procedure  
involving the incurrence of a customs debt, on the date on whic h the 
goods were so placed.  
Article 179  
Waste and scrap  
(Article 116(1) of the Code)  
Where destruction of goods authorised by the customs authority 
competent to take the decision produces waste or scrap, such wa ste 
or scrap shall be deemed to be non-Union goods once a decision 
granting repayment or remission has been taken.  ▼B
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Article 180  
Export or destruction without customs supervision  
(Article 116(1) of the Code)  
1. In cases covered by the second subparagraph of Article 116(1 ), 
Article 118 or in Article 120 of the Code, where export or dest ruction 
took place without customs supervision, repayment or remission on the 
basis of Article 120 of the Code shall be conditional on the fo llowing:  
(a) the applicant submitting to the customs authority competent  to take 
the decision evidence needed to establish whether the goods in 
respect of which repayment or remission is requested fulfil one  of 
the following conditions:  
(a) the goods have been exported from the customs territory of the 
Union;  
(b) the goods have been destroyed under the supervision of auth ­
orities or persons authorised by those authorities to certify s uch 
destruction;  
(b) the applicant returning to the customs authority competent to take 
the decision any document certifying or containing information 
confirming the customs status of Union goods of the goods in 
question, under cover of which the said goods may have left the  
customs territory of the Union, or the presentation of whatever  
evidence the said authority considers necessary to satisfy itse lf 
that the document in question cannot be used subsequently in 
connection with goods brought into the customs territory of the  
Union.  
2. The evidence establishing that the goods in respect of which  
repayment or remission is requested have been exported from the  
customs territory of the Union shall consist of the following d ocuments:  
(a) the certification of exit referred to in Article 334 of thi s Regulation;  
(b) the original or a certified copy of the customs declaration  for the 
procedure involving the incurrence of the customs debt;  
(c) where necessary, commercial or administrative documents 
containing a full description of the goods which were presented  
with the customs declaration for the said procedure or with the  
customs declaration for export from the customs territory of th e 
Union or with the customs declaration made for the goods in the  
third country of destination.  
3. The evidence establishing that the goods in respect of which  
repayment or remission is requested have been destroyed under t he 
supervision of authorities or persons authorised to certify off icially 
such destruction shall consist of either of the following docum ents:  
(a) a report or declaration of destruction drawn up by the auth orities 
under whose supervision the goods were destroyed, or a certifie d 
copy thereof;  
(b) a certificate drawn up by the person authorised to certify 
destruction, accompanied by evidence of his authority.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 105  
Those documents shall contain a full description of the destroy ed goods 
to establish, by means of comparison with the particulars given  in the 
customs declaration for a customs procedure involving the incur rence of 
the customs debt and the supporting documents, that the destroy ed 
goods are those which had been placed under the said procedure.  
4. Where the evidence referred to in paragraphs 2 and 3 is insu f­
ficient for the customs authority to take a decision on the cas e submitted 
to it, or where certain evidence is not available, such evidenc e may be 
supplemented or replaced by any other documents considered nece ssary 
by the said authority.  
Article 181  
Information to be provided to the Commission  
(Article 121(4) of the Code)  
1. Each Member State shall communicate to the Commission a list  of 
the cases where repayment or remission has been granted on the basis of 
Article 119 or Article 120 of the Code and where the amount rep aid or 
remitted to a certain debtor with respect to one or more import  or export 
operations but as a result of a single error or special situati on is more 
than EUR 50 000, except cases referred to in Article 116(3) of the 
Code.  
2. The communication shall be made during the first and third 
quarters of each year for all cases in which it was decided to repay 
or remit duties during the preceding half-year.  
3. Where a Member State has not taken any decision on cases 
referred to in paragraph 1 during the half-year in question, it  shall 
send the Commission a communication with the entry ‘Not applica ble’. 
4. Each Member State shall hold at the disposal of the Commissi on a 
list of the cases where repayment or remission has been granted  on the 
basis of Article 119 or Article 120 of the Code and where the a mount 
repaid or remitted is equal to or less than EUR 50 000.  
5. For each of the cases referred to in this Article, the follo wing 
information shall be provided:  
(a) the reference number of the customs declaration or of the d ocument 
notifying the debt;  
(b) the date of the customs declaration or of the document noti fying the 
debt;  
(c) the type of the decision;  
(d) the legal basis for the decision;  
(e) the amount and currency;  
(f) the case particulars (including a brief explanation as to w hy the 
customs authorities consider the conditions for remission/repay ment 
of the relevant legal basis fulfilled).  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 106  
TITLE IV  
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE 
UNION  
CHAPTER 1  
Entry summary declaration  
▼M4 
Article 182  
Electronic system relating to entry summary declarations  
(Article 16 of the Code)  
1. An electronic system set up pursuant to Article 16(1) of the  Code 
shall be used for:  
(a) submitting, processing and storing the particulars of the e ntry 
summary declarations and other information relating to those de clar­
ations, relating to customs risk analysis for security and safe ty 
purposes, including the support of aviation security, and relat ing 
to the measures that must be taken based on the results of that  
analysis;  
(b) exchanging information concerning the particulars of the en try 
summary declaration and results of risk analysis of entry 
summary declarations, concerning other information necessary to  
perform that risk analysis, and concerning measures undertaken 
on the basis of risk analysis, including recommendations on 
places of control and the results of those controls;  
(c) exchanging information for monitoring and evaluating the im ­
plementation of the common safety and security risk criteria an d 
standards and of the control measures and priority control area s 
referred to in Article 46(3) of the Code.  
The development and release dates of the sequenced deployment o f the 
system are set out in the project UCC Import Control System 2 ( ICS2) 
in the Annex to Commission Implementing Decision (EU) 
2019/2151 (  1 ). 
1a. Economic operators shall use an EU harmonised trader interf ace, 
designed by the Commission and the Member States in agreement w ith 
each other, for submissions, requests for amendments, requests for 
invalidations, processing and storage of the particulars of ent ry 
summary declarations and for the exchange of related informatio n 
with the customs authorities.  
2. By way of derogation from paragraph 1 of this Article, until  the 
dates of the deployment of the electronic system referred to th erein in 
accordance with the Annex to Implementing Decision (EU) 2019/21 51, 
the electronic system for the lodging and exchange of informati on 
relating to entry summary declarations laid down in Regulation (EEC) 
No 2454/93 shall be used in accordance with Articles 185(1), 18 7 and 
188(3) of this Regulation.  ▼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 Cod e (OJ L 325, 
16.12.2019, p. 168).
 02015R2447 — EN — 01.01.2021 — 008.003 — 107  
Article 183  
Lodging of an entry summary declaration  
(Article 127(4), (5) and (6) of the Code)  
1. Where none of the waivers from the obligation to lodge an en try 
summary declaration in Article 104 of Delegated Regulation (EU)  
2015/2446 applies, the particulars of the entry summary declara tion 
shall be provided as follows for goods transported by air:  
(a) air carriers shall lodge a full entry summary declaration t hrough the 
electronic system referred to in Article 182(2) until the date set out 
in accordance with the Annex to Implementing Decision (EU) 
2019/2151 for the release 2 of the electronic system referred t o in 
Article 182(1) of this Regulation;  
(b) express carriers shall lodge the following:  
— where the intrinsic value of the consignment exceeds EUR 22, a 
full entry summary declaration through the electronic system 
referred to in Article 182(2) until the date set out in the 
Annex to Implementing Decision (EU) 2019/2151 as start date 
of the deployment window of release 2 of the electronic system 
referred to in Article 182(1) of this Regulation;  
— for all consignments, the minimum dataset referred to in 
Article 106(2) of Delegated Regulation (EU) 2015/2446 
through the electronic system referred to in Article 182(1) of 
this Regulation from the date set out in accordance with the 
Annex to Implementing Decision (EU) 2019/2151 for the 
release 1 of that system;  
(c) postal operators shall lodge the minimum dataset referred t o in 
Article 106(2) of Delegated Regulation (EU) 2015/2446 for 
consignments having a Member State as final destination, throug h 
the electronic system referred to in Article 182(1) of this Reg u­
lation, from the date set out in accordance with the Annex to I m­
plementing Decision (EU) 2019/2151 for the release 1 of that 
system;  
(d) by the submission of one or more dataset through the electr onic 
system referred to in Article 182(1) of this Regulation, from t he 
date set out in accordance with the Annex to Implementing 
Decision (EU) 2019/2151 for the deployment of release 2 of that  
system;  
1a. Where none of the waivers from the obligation to lodge an e ntry 
summary declaration in Article 104 of Delegated Regulation (EU)  
2015/2446 applies, for goods transported by sea, inland waterwa ys, 
road or rail, the particulars of the entry summary declaration shall be 
provided as follows:  
(a) by lodging the full entry summary declaration through the e lectronic 
system referred to in Article 182(2), until the date set out in  
accordance with the Annex to Implementing Decision (EU) 
2019/2151 for the deployment of release 3 of the electronic 
system referred to in Article 182(1) of this Regulation;  ▼M4
 02015R2447 — EN — 01.01.2021 — 008.003 — 108  
(b) by the submission of one or more dataset through the electr onic 
system referred to in Article 182(1) of this Regulation, from t he 
date set out in accordance with the Annex to Implementing 
Decision (EU) 2019/2151 for the deployment of release 3 of that  
system.  
2. Where the entry summary declaration is lodged by the submiss ion 
of more than one dataset, or by the submission of the minimum d ataset 
referred to in Article 106(2) and (2a) of Delegated Regulation (EU) 
2015/2446, the person submitting the partial or minimum dataset  shall 
do so to the customs office that, according to his/her knowledg e, should 
be the customs office of first entry. If that person does not k now the 
place in the customs territory of the Union at which the means of 
transport carrying the goods is expected to first arrive, the c ustoms 
office of first entry may be determined based on the place to w hich 
the goods are consigned.  
Article 184  
Obligations to inform relating to the provision of particulars of the 
entry summary declaration by persons other than the carrier  
(Article 127(6) of the Code)  
1. From the date set out in accordance with the Annex to Implem en­
ting Decision (EU) 2019/2151 for deployment of release 3 of the  elec­
tronic system referred to in Article 182(1) of this Regulation,  in the 
cases referred to in Article 112(1) of Delegated Regulation (EU ) 
2015/2446, the carrier and any of the persons issuing a bill of  lading 
shall provide, in the particulars of the entry summary declarat ion, the 
identity of any person that has concluded a transport contract with them 
and has not provided them with the particulars required for the  entry 
summary declaration.  
Where the consignee indicated in the bill of lading as not havi ng 
underlying bills of lading does not make the required particula rs 
available to the person issuing the bill of lading, that person  shall 
provide the identity of the consignee in the particulars of the  entry 
summary declaration.  
2. From the date set out in accordance with the Annex to Implem en­
ting Decision (EU) 2019/2151 for deployment of release 3 of the  elec­
tronic system referred to in Article 182(1) of this Regulation,  in the 
cases referred to in Article 112(1) of Delegated Regulation (EU ) 
2015/2446, the person issuing the bill of lading shall inform t he 
person that concluded a transport contract with him about the 
issuance of that bill of lading.  
In the case of a goods co-loading arrangement, the person issui ng the 
bill of lading shall inform the person with whom he entered int o that 
arrangement of the issuance of that bill of lading.  
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 this Regulation, in the cases referred to 
in Article 113(1) of Delegated Regulation (EU) 2015/2446, the c arrier 
and any of the persons issuing an air waybill shall provide, in  the ▼M4
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particulars of the entry summary declaration, the identity of a ny person 
that has concluded a transport contract with them, or issued an  air 
waybill in respect of the same goods, and did not make the part iculars 
required for the entry summary declaration available to them.  
4. 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  elec­
tronic system referred to in Article 182(1) of this Regulation,  in the 
cases referred to in Article 113(1) of Delegated Regulation (EU ) 
2015/2446, the person issuing an air waybill shall inform the p erson 
who concluded a transport contract with him of the issuance of that air 
waybill.  
In the case of a goods co-loading arrangement, the person issui ng the 
airway bill shall inform the person with whom he entered into t hat 
arrangement of the issuance of that airway bill.  
5. 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  elec­
tronic system referred to in Article 182(1) of this Regulation,  in the 
cases referred to in Article 113a(2) and (3) of Delegated Regul ation 
(EU) 2015/2446, the carrier shall provide, in the particulars o f the 
entry summary declaration, the identity of the postal operator or 
express carrier that does not make the particulars required for  the 
entry summary declaration available to him.  
Article 185  
Registration of the entry summary declaration  
(Article 127(1) of the Code)  
1. The customs authorities shall register the entry summary 
declaration upon its receipt and shall immediately notify the d eclarant 
or his/her representative of its registration and shall communi cate a 
MRN of the entry summary declaration and the date of registrati on to 
that person.  
2. From the date set out in the Annex to Implementing Decision 
(EU) 2019/2151 as start date of the deployment window of releas e 1 
of the electronic system referred to Article 182(1) of this Reg ulation, 
where the particulars of the entry summary declaration are prov ided by 
the submission of at least the minimum dataset referred to in 
Article 106(2) and (2a) of Delegated Regulation (EU) 2015/2446 or 
by the submission of more than one dataset, the customs authori ties 
shall:  
(a) register each of those submissions of particulars of the en try 
summary declaration upon receipt;  
(b) immediately notify the person that submitted the dataset ab out the 
registration;  
(c) communicate the MRN of each submission and the date of regi s­
tration of each submission to that person.  
3. The customs authorities shall immediately notify the carrier  of the 
registration, provided that the carrier has requested to be not ified and 
has access to the electronic systems referred to in Article 182  of this 
Regulation, in any of the following cases:  ▼M4
 02015R2447 — EN — 01.01.2021 — 008.003 — 110  
(a) where the entry summary declaration is lodged by a person r eferred 
to in the second subparagraph of Article 127(4) of the Code;  
(b) where particulars of the entry summary declaration are prov ided in 
accordance with Article 127(6) of the Code.  
4. The obligation to inform the carrier in the cases referred t o in 
point (b) of paragraph 3 shall apply from the date set out in t he 
Annex to Implementing Decision (EU) 2019/2151 as start date of the 
deployment window of release 2 of the electronic system referre d to in 
Article 182(1) of this Regulation, provided that the carrier ha s access to 
that system.  
Article 186  
Risk analysis and controls relating to the entry summary 
declarations  
(Articles 46(3) and (5), 47(2) and 128 of the Code)  
1. Risk analysis shall be completed before the arrival of the g oods at 
the customs office of first entry, provided that the entry summ ary 
declaration has been lodged within the time limits laid down in  
Articles 105 to 109 of Delegated Regulation (EU) 2015/2446, unl ess 
a risk is identified or an additional risk analysis needs to be  carried out.  
Without prejudice to the first subparagraph, a first risk analy sis on 
goods to be brought into the customs territory of the Union by air 
shall be carried out as soon as possible upon receipt of the mi nimum 
dataset of the entry summary declaration referred to in Article  106(2) 
and (2a) of Delegated Regulation (EU) 2015/2446.  
2. The customs office of first entry shall complete the risk an alysis 
primarily for security and safety purposes after the following exchange 
of information through the system referred to in Article 182(1) : 
(a) Immediately after registration, the customs office of first  entry shall 
make the particulars of the entry summary declaration available  to 
the customs authorities of the Member States indicated in those  
particulars and to the customs authorities of the other Member 
States that have recorded in the system information relating to  
security and safety risks that matches particulars of that entr y 
summary declaration.  
(b) Within the time-limits laid down in Articles 105 to 109 of 
Delegated Regulation (EU) 2015/2446, the customs authorities of  
the Member States referred to in point (a) of this paragraph sh all 
perform a risk analysis primarily for security and safety purpo ses 
and, if they identify a risk, they shall make the results avail able to 
the customs office of first entry.  
(c) The customs office of first entry shall take into account t he 
information on risk analysis results provided by the customs au th­
orities of Member States referred in point (a) to complete the risk 
analysis.  ▼M4
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(d) The customs office of first entry shall make the results of  the 
completed risk analysis available to the customs authorities of  the 
Member States that contributed to the risk analysis and to thos e that 
are potentially concerned by the movement of the goods.  
(e) The customs office of first entry shall notify the completi on of the 
risk analysis to the following persons, provided that they have  
requested to be notified and have access to the electronic syst em 
referred to in Article 182(1):  
(i) the declarant or his/her representative;  
(ii) the carrier, if different from the declarant and his/her r epresen­
tative.  
3. Where the customs office of first entry requires further inf ormation 
on the particulars of the entry summary declaration for the com pletion 
of the risk analysis, that analysis shall be completed after th at 
information has been provided.  
For those purposes, the customs office of first entry shall req uest that 
information from the person that lodged the entry summary decla ration 
or, where applicable, the person that submitted the particulars  of the 
entry summary declaration. Where that person is different from the 
carrier, the customs office of first entry shall inform the car rier, 
provided that the carrier has requested to be notified and has access 
to the electronic system referred to in Article 182(1).  
4. Where the customs office of first entry has reasonable groun ds to 
suspect that goods brought by air could pose a serious aviation  security 
threat, it shall require that the consignment, before being loa ded on an 
aircraft bound for the customs territory of the Union, be scree ned as 
High Risk Cargo and Mail in accordance with point 6.7 of the An nex to 
Commission Implementing Regulation (EU) 2015/1998 (  1 ) and point 
6.7.3 of the Annex to Commission Implementing Decision C(2015)8 005 
final of 16 November 2015 laying down detailed measures for the  
implementation of the common basic standards on aviation securi ty 
containing information, as referred to in point (a) of Article 18 of 
Regulation (EC) No 300/2008.  
The customs office of first entry shall notify the following pe rsons, 
provided that they have access to the electronic system referre d to in 
Article 182(1) of this Regulation:  
(a) the declarant or his/her representative;  
(b) the carrier, if different from the declarant and his/her re presentative.  
Following that notification, the person who lodged the entry su mmary 
declaration, or where applicable, the person that submitted the  
particulars of the entry summary declaration shall provide the customs 
office of first entry with the results of that screening and wi th all other 
related relevant information. The risk analysis shall only be c ompleted 
after that information has been provided.  ▼M4 
( 1 ) Commission Implementing Regulation (EU) 2015/1998 of 5 Novemb er 2015 
laying down detailed measures for the implementation of the com mon basic 
standards on aviation security (OJ L 299 14.11.2015, p. 1).
 02015R2447 — EN — 01.01.2021 — 008.003 — 112  
5. Where the customs office of first entry has reasonable groun ds to 
consider that goods brought by air or containerised cargo broug ht by 
sea, as referred to in Article 105(a) of Delegated Regulation ( EU) 
2015/2446, would pose such a serious threat to security and saf ety 
that immediate action is required, it shall direct that the goo ds not be 
loaded on the relevant means of transport.  
The customs office of first entry shall notify the following pe rsons, 
provided that they have access to the electronic system referre d to in 
Article 182(1) of this Regulation:  
(a) the declarant or his/her representative;  
(b) the carrier, if different from the declarant and his/her re presentative.  
That notification shall be made immediately after the detection  of the 
relevant risk and, in the case of containerised cargo brought b y sea as 
referred to in Article 105(a) of Delegated Regulation (EU) 2015 /2446, 
at the latest within 24 hours of the receipt of the entry summa ry 
declaration or, where applicable, of the particulars of the ent ry 
summary declaration by the carrier.  
The customs office of first entry shall also immediately inform  the 
customs authorities of all Member States of that notification a nd 
make the relevant particulars of the entry summary declaration 
available to them.  
6. Where a consignment has been identified as posing a threat o f 
such nature that immediate action is required upon arrival of t he means 
of transport, the customs office of first entry shall take that  action upon 
arrival of the goods.  
7. After completing the risk analysis, the customs office of fi rst entry 
may recommend, through the electronic system referred to in 
Article 182(1), the most appropriate place and measures to carr y out 
a control.  
The customs office competent for the place that has been recomm ended 
as the most appropriate for control shall decide on the control  and shall 
make through the electronic system referred to in Article 182(1 ) the 
results of that decision available to all the customs offices p otentially 
concerned by the movement of goods, at the latest at the moment  of 
presentation of the goods at the customs office of first entry.  
7a. In the cases referred to in Article 46(5) and Article 47(2)  of the 
Code, the customs offices shall make the results of their custo ms 
controls available to other customs authorities of the Member S tates 
through the electronic system referred to in Article 182(1) of this Regu­
lation, and shall exchange risk relevant information through th e system 
referred in Article 36 of this Regulation.  
8. Where goods for which the obligation to lodge an entry summa ry 
declaration is waived in accordance with points (c) to (k), (m)  and (n) of 
Article 104(1) and Article 104(2) to (4) of Delegated Regulatio n (EU) 
2015/2446 are brought into the customs territory of the Union, the risk 
analysis shall be carried out upon the presentation of the good s. ▼M4
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9. Goods presented to customs may be released for a customs 
procedure or re-exported as soon as the risk analysis has been carried 
out, and the results of the risk analysis and, where required, the 
measures taken, allow such a release.  
10. Risk analysis shall also be carried out if the particulars of the 
entry summary declaration are amended in accordance with Articl e 129 
of the Code. In that case, without prejudice to the time-limit laid down 
in the third subparagraph of paragraph 5 of this Article for co ntainerised 
cargo brought by sea, the risk analysis shall be completed imme diately 
upon receipt of the particulars unless a risk is identified or an additional 
risk analysis needs to be carried out.  
Article 187  
Transitional rules for risk analysis  
(Article 128 of the Code)  
1. By way of derogation from Article 186 of this Regulation, un til 
the dates set out in accordance with the Annex to Implementing 
Decision (EU) 2019/2151 for deployment of the electronic system  
referred to in Article 182(1) of this Regulation, the risk anal ysis shall 
be based on the information in the entry summary declarations l odged 
and exchanged in the electronic system referred in Article 182( 2) of this 
Regulation, in accordance with the rules in this Article.  
▼B 
2. Risk analysis shall be carried out before the arrival of the  goods at 
the customs office of first entry provided that the entry summa ry 
declaration has been lodged within the time-limits laid down in  
Articles 105 to 109 of Delegated Regulation (EU) 2015/2446 unle ss a 
risk is identified.  
3. In case of containerised cargo brought into the customs terr itory of 
the Union by sea as referred to in Article 105(a) of Delegated Regu­
lation (EU) 2015/2446, the customs authorities shall complete t he risk 
analysis within 24 hours of the receipt of the entry summary de claration. 
Where that analysis provides reasonable grounds for the customs  auth­
orities to consider that the entry of the goods into the custom s territory 
of the Union would pose such a serious threat to security and s afety that 
immediate action is required, the customs authorities shall not ify the 
person who lodged the entry summary declaration, and, where tha t 
person is different from the carrier, inform the carrier provid ed that 
the carrier has access to the electronic system referred to in Article 182 
of this Regulation, that the goods are not to be loaded. That n otification 
shall be made and that information shall be provided immediatel y after 
the detection of the relevant risk and within 24 hours of recei pt of the 
entry summary declaration.  
4. Where a vessel or aircraft is to call at more than one port or 
airport in the customs territory of the Union, provided that it  moves 
between those ports without calling at any port or airport outs ide the 
customs territory of the Union the following applies:  
▼M1 
(a) for all the goods carried by the vessel or aircraft concern ed, an entry 
summary declaration shall be lodged at the first Union port or 
airport. The customs authorities at that port or airport shall carry  ▼M4
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out the risk analysis for security and safety purposes for all the 
goods carried by the vessel or aircraft concerned. Additional r isk 
analyses may be carried out for those goods at the port or airp ort at 
which they are discharged;  
▼B 
(b) in the case of consignments identified as posing a threat o f such a 
serious nature that immediate intervention is required, the cus toms 
office of the first port or airport of entry in the Union shall  take 
prohibitive action, and, in any case, pass on the results of th e risk 
analysis to the subsequent ports or airports; and  
(c) at subsequent ports or airports in the customs territory of  the Union, 
Article 145 of the Code shall apply for goods presented to cust oms 
at that port or airport.  
▼M4 
5. Where goods for which the obligation to lodge an entry summa ry 
declaration is waived in accordance with points (c) to (k), (m)  and (n) of 
Article 104(1) and Article 104(2) to (4) of Delegated Regulatio n (EU) 
2015/2446 are brought into the customs territory of the Union, the risk 
analysis shall be carried out upon presentation of the goods, w here 
available, on the basis of the temporary storage declaration or  the 
customs declaration covering those goods.  
6. Goods presented to customs may be released for a customs 
procedure or re-exported as soon as the risk analysis has been carried 
out and the results of the risk analysis and, where required, t he measures 
taken, allow such a release.  
7. Risk analysis shall also be carried out if the particulars o f the entry 
summary declaration are amended in accordance with Article 129 of the 
Code. In that case, without prejudice to the time-limit laid do wn in 
paragraph 3 of this Article for containerised cargo brought by sea, the 
risk analysis shall be completed immediately upon receipt of th e 
particulars unless a risk is identified or an additional risk a nalysis 
needs to be carried out.  
Article 188  
Amendment and invalidation of an entry summary declaration  
(Article 129(1) of the Code)  
1. The electronic system referred to in Article 182(1) shall be  used 
for lodging a request for amendment or invalidation of an entry  
summary declaration or of the particulars therein.  
Where different persons request an amendment or an invalidation  of the 
particulars of the entry summary declaration, each of those per sons shall 
only be permitted to request the amendment or invalidation of t he 
particulars that he/she submitted.  
2. The customs authorities shall immediately notify the person who 
lodged the request for amendment or invalidation of their decis ion to 
register it or reject it.  
Where the amendments to or invalidation of the particulars of t he entry 
summary declaration are lodged by a person different from the c arrier, 
the customs authorities shall also notify the carrier, provided  that the 
carrier has requested to be notified and has access to the elec tronic 
system referred to in Article 182(1).  ▼M1
 02015R2447 — EN — 01.01.2021 — 008.003 — 115  
3. By way of derogation from paragraph 1 of this Article, Membe r 
States may allow that requests for amending or invalidating the  
particulars of an entry summary declaration that has been lodge d 
using the electronic system referred to in Article 182(2) are m ade 
using means other than the electronic data-processing technique s 
referred to in Article 6(1) of the Code.  
▼B 
CHAPTER 2  
Arrival of goods  
S e c t i o n 1  
E n t r y o f g o o d s i n t o t h e c u s t o m s t e r r i t o r y o f t h e 
U n i o n 
▼M4 
Article 189  
Diversion of a sea-going vessel or aircraft entering the custom 
territory of the Union  
(Article 133 of the Code)  
1. Where, after having lodged the entry summary declaration thr ough 
the electronic system referred to in Article 182(2), a sea-goin g vessel or 
an aircraft is diverted and is expected to arrive in the first place at a 
customs office located in a Member State that was not indicated  as a 
country of routing in the entry summary declaration, the operat or of that 
means of transport shall inform the customs office indicated as  the 
customs office of first entry in the entry summary declaration of that 
diversion and shall lodge the arrival notification to the actua l customs 
office of first entry.  
The first subparagraph of this Article shall not apply where go ods have 
been brought into the customs territory of the Union under a tr ansit 
procedure in accordance with Article 141 of the Code.  
2. The customs office indicated in the entry summary declaratio n as 
the customs office of first entry shall immediately after being  informed 
in accordance with paragraph 1 notify the customs office which 
according to that information is the customs office of first en try of 
the diversion. It shall ensure the availability of the relevant  particulars 
of the entry summary declaration and of the results of the risk  analysis 
to the customs office of first entry.  
3. From the date set out in the Annex to Implementing Decision 
(EU) 2019/2151 as start date of the deployment window of releas e 2 
of the electronic system referred to in Article 182(1) of this Regulation, 
where an aircraft is diverted and has arrived in the first plac e at a 
customs office located in a Member State that was not indicated  as a 
country of routing in the entry summary declaration, the actual  customs 
office of first entry shall, through that system, retrieve the particulars of 
the entry summary declaration, the risk-analysis results and th e control 
recommendations made by the expected customs office of first en try. 
4. From the date set out in the Annex to Implementing Decision 
(EU) 2019/2151 as start date of the deployment window of releas e 3 
of the electronic system referred to in Article 182(1) of this Regulation, 
where a sea-going vessel is diverted and has arrived in the fir st place at 
a customs office located in a Member State that was not indicat ed as a  ▼M4
 02015R2447 — EN — 01.01.2021 — 008.003 — 116  
country of routing in the entry summary declaration, the actual  customs 
office of first entry shall, through that system, retrieve the particulars of 
the entry summary declaration, the risk-analysis results and th e control 
recommendations made by the expected customs office of first en try. 
▼B 
S e c t i o n 2  
P r e s e n t a t i o n , u n l o a d i n g a n d e x a m i n a t i o n o f 
g o o d s  
Article 190  
Presentation of goods to customs  
(Article 139 of the Code)  
Customs authorities may accept use of port or airport systems o r other 
available methods of information for the presentation of goods to 
customs.  
S e c t i o n 3  
T e m p o r a r y s t o r a g e o f g o o d s  
Article 191  
Consultation procedure between customs authorities prior to 
authorising temporary storage facilities  
(Article 22 of the Code)  
1. The consultation procedure referred to in Article 14 of this  Regu­
lation shall be followed in accordance with paragraphs 2 and 3 of this 
Article before a decision is taken to authorise the operation o f temporary 
storage facilities involving more than one Member State unless the 
customs authority competent to take the decision is of the opin ion 
that the conditions for granting such an authorisation are not fulfilled.  
Before issuing an authorisation the customs authority competent  to take 
the decision shall obtain the agreement of the consulted custom s author­
ities.  
2. The customs authority competent to take the decision shall 
communicate the application and the draft authorisation to the 
consulted customs authorities at the latest 30 days after the d ate of 
acceptance of the application.  
3. The consulted customs authorities shall communicate their 
objections or agreement within 30 days after the date on which the 
draft authorisation was communicated to them. Objections shall be 
duly justified.  
Where objections are communicated within that period and no 
agreement is reached among the consulted and consulting authori ties 
within 60 days after the date on which the draft authorisation was 
communicated, the authorisation shall only be granted for the p art of 
the application that has not given rise to objections.  
If the consulted customs authorities do not communicate any obj ections 
within the time-limit, their agreement shall be deemed to be gi ven. ▼M4
 02015R2447 — EN — 01.01.2021 — 008.003 — 117  
Article 192  
Temporary storage declaration 
▼M1 
(Article 145 of the Code)  
▼B 
Where a customs declaration is lodged prior to the expected pre sen­
tation of the goods to customs in accordance with Article 171 o f the 
Code, the customs authorities may consider that declaration as a 
temporary storage declaration.  
Article 193  
Movement of goods in temporary storage  
(Article 148(5) of the Code)  
1. Where the movement takes place between temporary storage 
facilities under the responsibility of different customs author ities the 
holder of the authorisation for the operation of the temporary storage 
facilities from which the goods are moved shall inform:  
(a) the customs authority responsible for supervising the tempo rary 
storage facility from which the goods are moved of the intended  
movement in the manner stipulated in the authorisation and, upo n 
arrival of the goods at the temporary storage facilities of des tination, 
about the completion of the movement in the manner stipulated i n 
the authorisation;  
(b) the holder of the authorisation for the facilities to which  the goods 
are moved that the goods have been dispatched.  
2. Where the movement takes place between temporary storage 
facilities under the responsibility of different customs author ities, the 
holder of the authorisation for the facilities to which the goo ds are 
moved shall:  
(a) notify the customs authorities responsible for those facili ties of the 
arrival of the goods; and  
(b) upon arrival of the goods at the temporary storage faciliti es of 
destination, inform the holder of the authorisation of the 
temporary storage facilities of departure.  
3. The information referred to in paragraph 1 and 2 shall inclu de a 
reference to the relevant temporary storage declaration and to the end 
date of temporary storage.  
4. Where a movement of goods in temporary storage takes place, the 
goods shall remain under the responsibility of the holder of th e auth­
orisation for the operation of temporary storage facilities fro m which the 
goods are moved until the goods are entered in the records of t he holder 
of the authorisation for the temporary storage facilities to wh ich the 
goods are moved unless otherwise provided in the authorisation.  ▼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  
Article 194  
Electronic system relating to the proof of the customs status of 
Union goods  
(Article 16(1) of the Code)  
For the exchange and storage of information relating to the pro of of the 
customs status of Union goods, provided for in Article 199(1)(b ) and (c) 
of this Regulation, an electronic system set up pursuant to Art icle 16(1) 
of the Code shall be used. An EU harmonised trader interface de signed 
by the Commission and the Member States in agreement with each 
other shall be used for the exchange of information relating to  the 
proof of the customs status of Union goods.  
The first paragraph of this Article shall be applicable from th e date of 
deployment of the UCC Proof of Union Status system referred to in the 
Annex to Implementing Decision 2014/255/EU.  
S e c t i o n 1  
R e g u l a r s h i p p i n g s e r v i c e  
Article 195  
Consultation of the Member States concerned by the regular 
shipping service  
(Article 22 of the Code)  
Before granting an authorisation referred to in Article 120 of Delegated 
Regulation (EU) 2015/2446, after having examined whether the co nditions 
laid down in Article 120(2) of that Delegated Regulation for th e author­
isation are met, the customs authority competent to take the de cision shall 
consult the customs authorities of the Member States concerned by the 
regular shipping service for the purpose of Article 119(2)(b) o f that 
Delegated Regulation as well as the customs authorities of any other 
Member States for which the applicant declares to have plans fo r future 
regular shipping services, on the fulfilment of the condition o f 
Article 120(2)(b) of that Delegated Regulation.  
The time-limit for the consultation shall be 15 days from the d ate of 
communication by the customs authority competent to take the de cision 
of the conditions and criteria which need to be examined by the  
consulted customs authorities.  ▼B
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Article 196  
Registration of vessels and ports  
(Article 22 of the Code)  
By way of derogation from the time-limit laid down in the first  
paragraph of Article 10 of this Regulation, a customs authority  shall 
make the information communicated to it in accordance with 
Article 121(1) of Delegated Regulation (EU) 2015/2446 available  
through the system referred to in Article 10 within 1 working d ay of 
the communication of that information.  
Until the date of deployment of the UCC Customs Decision system  
referred to in the Annex to the Implementing Decision 2014/255/ EU, 
the information referred to in the first paragraph is to be mad e available 
through the electronic regular shipping services information an d 
communication system.  
That information shall be accessible to the customs authorities  
concerned by the authorised regular shipping service.  
Article 197  
Unforeseen circumstances during the transport by regular shipping 
services  
(Article 155(2) of the Code)  
Where a vessel registered to a regular shipping service, as a r esult of 
unforeseen circumstances, tranships goods at sea, calls at or l oads or 
unloads goods in a port outside the customs territory of the Un ion, in a 
port that is not part of the regular shipping service or in a f ree zone of a 
Union port, the shipping company shall inform the customs autho rities 
of the subsequent Union ports of call, including those along th e 
scheduled route of that vessel, without delay.  
The date the vessel resumes its operation in the regular shippi ng service 
shall be communicated to those customs authorities in advance.  
Article 198  
Verification of conditions for regular shipping services  
(Article 153 of the Code)  
1. The customs authorities of the Member States may require 
evidence from the shipping company that the provisions of Artic les 
120(2)(c) and (d) and (3) and 121(1) and (3) of Delegated Regul ation 
(EU) 2015/2446 and of Article 197 of this Regulation have been 
observed.  
2. Where a customs authority establishes that the provisions re ferred 
to in paragraph 1 have not been observed by the shipping compan y, the 
authority shall immediately inform the customs authorities of t he other  ▼B
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Member States in which the regular shipping service is operated , using 
the system referred to in Article 10 of this Regulation. Those authorities 
shall take the measures required.  
Until the UCC Customs Decision system referred to in the Annex to the 
Implementing Decision 2014/255/EU is deployed, the electronic r egular 
shipping services information and communication system shall be  used 
instead of the system referred to in Article 10 of this Regulat ion. 
S e c t i o n 2  
P r o o f o f 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 199  
Means of proof of the customs status of Union goods  
(Article 153(2) of the Code)  
1. Any of the following means, as applicable, shall be used to prove 
that the goods have the customs status of Union goods:  
(a) the transit declaration data of goods placed under internal  transit. In 
that case Article 119(3) of Delegated Regulation (EU) 2015/2446  
does not apply;  
(b) T2L or T2LF data referred to in Article 205 of this Regulat ion; 
(c) the customs goods manifest referred to in Article 206 of th is Regu­
lation;  
(d) the invoice or transport document referred to in Article 21 1 of this 
Regulation;  
(e) the fishing logbook, landing declaration, transhipment decl aration 
and vessel monitoring system data, as appropriate, referred to in 
Article 213 of this Regulation;  
(f) a means of proof referred to in Articles 207 to 210 of this  Regu­
lation;  
▼M1 
(g) the excise declaration data referred to in Articles 21, 26 and 34 of 
Council Directive 2008/118/EC (  1 ); ▼B 
( 1 ) Council Directive 2008/118/EC of 16 December 2008 concerning the general 
arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 
14.1.2009, p. 12).
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(h) the label referred to in Article 290 of this Regulation.  
2. By derogation from paragraph 1 of this Article, until the da te of 
deployment of the UCC Proof of Union Status system referred to in the 
Annex to the Implementing Decision 2014/255/EU, the proof of th e 
customs status of Union goods may be provided in the form of th e 
shipping company’s manifest relating to those goods.  
3. By derogation from paragraph 1(d) of this Article, until the  date of 
deployment of the UCC Proof of Union Status system referred to in the 
Annex to the Implementing Decision 2014/255/EU, the proof of th e 
customs status of Union goods may be provided in the form of an  
invoice or transport document relating to goods the value of wh ich 
exceeds EUR 15 000.  
4. Where the means of proof referred to in paragraph 1 is used for 
goods with the customs status of Union goods with a packaging n ot 
having the customs status of Union goods, that means of proof s hall 
include the following indication:  
‘N packaging — [code 98200]’  
5. Where the means of proof referred to in paragraph 1(b), (c) and 
(d) is issued retrospectively, it shall include the following i ndication:  
‘Issued retrospectively — [code 98201]’  
6. The means of proof referred to in paragraph 1 shall not be u sed in 
respect of goods for which the export formalities have been com pleted 
or which have been placed under the outward processing procedur e. 
Article 200  
Endorsement, registration and use of certain means of proof of the 
customs status of Union goods  
(Article 153(2) of the Code)  
1. The competent customs office shall endorse and register the means 
of proof of the customs status of Union goods referred to in 
Article 199(1)(b) and (c) of this Regulation, except for cases referred 
to in Article 128(1) of Delegated Regulation (EU) 2015/2446, an d 
communicate the MRN of those means of proof to the person 
concerned.  
2. A document confirming the registration of the means of proof  
referred to in paragraph 1 shall be made available at the reque st of 
the person concerned by the competent customs office. It shall be 
provided using the form set out in Annex 51-01.  
3. The means of proof referred to in paragraph 1 shall be prese nted 
to the competent customs office where the goods are presented a fter re- 
entering the customs territory of the Union, by indicating its MRN.  ▼B
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4. That competent customs office shall monitor the use of the m eans 
of proof referred to in paragraph 1 with a view to ensure in pa rticular 
that the means of proof is not used for goods other than those for which 
it is issued.  
Article 201  
Endorsement of an invoice  
(Article 153(2) of the Code)  
Until the date of deployment of the UCC Proof of Union Status s ystem 
referred to in the Annex to Implementing Decision 2014/255/EU, where 
the total value of the Union goods exceeds EUR 15 000 the invoi ce or 
transport document referred to in Article 199(3) of this Regula tion, duly 
completed and signed by the person concerned, shall be endorsed  by the 
competent customs office.  
Article 202  
Endorsement of T2L or T2LF documents  
(Article 153(2) of the Code)  
Until the date of deployment of the UCC Proof of Union Status s ystem 
referred to in the Annex to Implementing Decision 2014/255/EU, where 
Member States have provided that means other than electronic da ta 
processing techniques may be used, the competent customs office  
shall endorse the T2L or T2LF documents and, where necessary, a ny 
continuation sheets or loading lists used.  
Article 203  
Endorsement of the shipping company’s manifest  
(Article 153(2) of the Code)  
Until the date of deployment of the UCC Proof of Union Status s ystem 
referred to in the Annex to Implementing Decision 2014/255/EU, at the 
request of the shipping company, the manifest it has duly compl eted and 
signed shall be endorsed by the competent customs office.  
Article 204  
Authorisation ‘day-after’ manifest  
(Article 153(2) of the Code)  
Until the date of deployment of the UCC Proof of Union Status s ystem 
referred to in the Annex to Implementing Decision 2014/255/EU, the 
customs authorities may authorise the manifest referred to in A rticle 199(2) 
serving to demonstrate the customs status of Union goods to be drawn up the 
day after the departure of the vessel, at the latest. However, the manifest 
shall always be drawn up before the arrival of the vessel at th e port of 
destination.  ▼B
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Article 205  
Proof of the customs status of Union goods in the form of T2L or 
T2LF data  
(Article 153(2) of the Code)  
1. Where the MRN is indicated to prove the customs status as Un ion 
goods, the T2L or T2LF data serving as the basis for the MRN ma y 
only be used for the first presentation of the goods.  
Where the T2L or T2LF is used only for a part of the goods upon  their 
first presentation, a new proof shall be established for the re maining part 
of the goods in accordance with Article 200 of this Regulation and 
Article 123 of Delegated Regulation (EU) 2015/2446.  
2. Travellers, other than economic operators, shall lodge their  
requests for endorsement of a T2L or T2LF using the form set ou t in 
Annex 51-01.  
Article 206  
Proof of the customs status of Union goods in the form of a customs 
goods manifest  
(Article 153(2) of the Code)  
1. Each customs goods manifest shall be attributed one MRN.  
Such a manifest may only be attributed a MRN where it coversgoo ds 
having the customs status of Union goods loaded on the vessel i n a 
Union port.  
2. Customs authorities may accept that commercial, port or tran sport 
information systems are used for submission of the request for 
endorsement and registration of the customs goods manifest and for 
its presentation at the competent customs office, provided that  such 
systems contain all the information required for such manifest.  
▼M4 
Article 207  
Proof of the customs status of Union goods in TIR or ATA carnets 
or forms 302  
(Article 6(3) and 153(2) of the Code)  
1. In accordance with Article 127 of Delegated Regulation (EU) 
2015/2446, Union goods shall be identified in the TIR or ATA ca rnet 
or in the NATO form 302 or in the EU form 302 by the code ‘T2L’  or 
‘T2LF’. The holder of the procedure may include one of those co des, as 
appropriate, accompanied by his signature in the relevant docum ents in 
the space reserved for the description of goods before presenti ng it to 
the customs office of departure for authentication. The appropr iate code 
‘T2L’ or ‘T2LF’ shall be authenticated with the stamp of the cu stoms 
office of departure accompanied by the signature of the compete nt 
official.  ▼B
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In case of an electronic NATO form 302 or an electronic EU form  302, 
the holder of the procedure may also include one of these codes  in the 
form 302 data. In that case, the authentication by the office o f departure 
shall be done in electronic form.  
2. When the TIR carnet, the ATA carnet, the NATO form 302 or th e 
EU form 302 covers both Union goods and non-Union goods, they s hall 
be listed separately and the code ‘T2L’ or ‘T2LF’, as appropria te, shall 
be entered in such a way that it clearly relates only to Union goods.  
▼B 
Article 208  
Proof of the customs status of Union goods for motorised road 
vehicles  
(Article 153(2) of the Code)  
1. In case of motorised road vehicles registered in a Member St ate 
which have temporarily left and re-entered the customs territor y of the 
Union the customs status of Union goods shall be considered pro ven 
where they are accompanied by their registration plates and reg istration 
documents and the registration particulars shown on those plate s and 
documents unambiguously indicate that registration.  
2. Where the customs status of Union goods cannot be considered  
proven in accordance with paragraph 1, the proof of the customs  status 
of Union goods shall be provided by one of the other means list ed in 
Article 199 of this Regulation.  
Article 209  
Proof of the customs status of Union goods for packaging  
(Article 153(2) of the Code)  
1. In case of 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 t he Union, 
the customs status of Union goods shall be considered proven wh ere the 
packaging, pallets and other similar equipment can be identifie d as 
belonging to that person, they are declared as having the custo ms 
status of Union goods and there is no doubt as to the veracity of the 
declaration.  
2. Where the customs status of Union goods cannot be considered  
proven in accordance with paragraph 1, the proof of the customs  status 
of Union goods shall be provided by one of the other means list ed in 
Article 199 of this Regulation.  ▼M4
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Article 210  
Proof of the customs status of Union goods for goods in baggage 
carried by a passenger  
(Article 153(2) of the Code)  
In case of goods in baggage carried by a passenger which are no t 
intended for commercial use and have temporarily left and re-en tered 
the customs territory of the Union the customs status of Union goods 
shall be considered to be proven where the passenger declares t hat they 
have the customs status of Union goods and there is no doubt as  to the 
veracity of the declaration.  
Article 211  
Proof of the customs status of Union goods for goods the value of 
which does not exceed EUR 15 000  
(Article 153(2) of the Code)  
In case of goods having the customs status of Union goods the v alue of 
which does not exceed EUR 15 000, the customs status of Union g oods 
may be proven by the production of the invoice or transport doc ument 
relating to those goods provided that it relates only to goods having the 
customs status of Union goods.  
Article 212  
Verification of means of proof and administrative assistance  
(Article 153(2) of the Code)  
The customs authorities of the Member States shall assist one a nother in 
checking the authenticity and accuracy of the means of proof re ferred to 
in Article 199 of this Regulation and in verifying that the inf ormation 
and documents provided in accordance with the provisions of thi s Title 
and Articles 123 to 133 of Delegated Regulation (EU) 2015/2446 are 
correct and that the procedures used to prove the customs statu s of 
Union goods have been correctly applied.  
S u b s e c t i o n 2  
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 213  
Proof of the customs status of Union goods for products of sea- 
fishing and goods obtained from such products  
(Article 153(2) of the Code)  
Where products and goods referred to in Article 119(1)(d) and ( e) of 
Delegated Regulation (EU) 2015/2446 are brought into the custom s 
territory of the Union in accordance with Article 129 of that D elegated 
Regulation, the customs status of Union goods shall be proven b y the  ▼B
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production of a fishing logbook, a landing declaration, transhi pment 
declaration and vessel monitoring system data, as appropriate, as 
required in accordance with Council Regulation (EC) No 1224/200 9 ( 1 ). 
However, the customs authority which is responsible for the Uni on port 
of unloading to which those products and goods are directly tra nsported 
by the Union fishing vessel which caught the products and, wher e 
applicable, processed them, may consider the customs status of Union 
goods to be proven in either of the following cases:  
(a) there is no doubt about the status of those products and/or  goods;  
(b) the fishing vessel has an overall length of less than 10 me tres. 
▼M1 
Article 214  
Products of sea-fishing and goods obtained from such products 
transhipped and transported through a country or territory which 
is not part of the customs territory of the Union  
(Article 153(2) of the Code)  
1. Where, before arriving to the customs territory of the Union , the 
products or goods referred to in points (d) and (e) of Article 119(1) of 
Delegated Regulation (EU) 2015/2446 have been transhipped and t rans­
ported through a country or territory which is not part of the customs 
territory of the Union, a certification by the customs authorit y of that 
country or territory that the products or goods were under cust oms 
supervision while in that country or territory and have undergo ne no 
handling other than that necessary for their preservation shall  be 
presented for those products and goods on their entry into the 
customs territory of the Union.  
2. The certification required in accordance with paragraph 1 sh all be 
made out on a printout of the fishing logbook referred to in Ar ticle 133 
of Delegated Regulation (EU) 2015/2446, accompanied by a printo ut of 
the transhipment declaration, as appropriate.  
▼M3 
3. The certification required in accordance with paragraph 1 ma y be 
provided by any relevant forms or documents other than on a pri ntout of 
a fishing logbook including a reference to that fishing logbook . ▼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).
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Article 215  
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 153(2) 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 shall b e provided 
by means of the fishing logbook or any other means referred to in 
Article 199 of this Regulation.  
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  
Article 216  
Electronic system relating to placing goods under a customs 
procedure  
(Article 16(1) of the Code)  
For the processing and exchange of information relating to the placing 
of goods under a customs procedure, electronic systems set up p ursuant 
to Article 16(1) of the Code shall be used.  
The first paragraph of this Article shall be applicable from th e 
respective dates of the upgrading of the national import System s, the 
deployment of the UCC Special Procedures and UCC AES referred t o 
in the Annex to Implementing Decision 2014/255/EU.  
Article 217  
Issuing of receipt for oral declarations  
(Article 158(2) of the Code)  
Where a customs declaration is made orally in accordance with A rticles 
135 or 137 of Delegated Regulation (EU) 2015/2446 for goods whi ch 
are subject to import or export duty or other charges, the cust oms 
authorities shall issue a receipt to the person concerned again st 
payment of the amount due for that duty or those charges.  
The receipt shall include at least the following information:  
(a) a description of the goods which is sufficiently precise to  enable the 
goods to be identified;  
(b) the invoice value or, where it is not available, the quanti ty of the 
goods;  
(c) the amounts of duty and other charges collected;  
(d) the date on which it was issued;  
(e) the name of the authority which issued it.  ▼B
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Article 218  
Customs formalities deemed to have been carried out by an act 
referred to in Article 141(1), (2), (4), (4a), (5) and (6) to (8) of 
Delegated Regulation (EU) 2015/2446  
(Articles 6(3)(a), 139, 158(2), 172, 194 and 267 of the Code)  
For the purposes of Articles 138, 139 and 140 of Delegated Regu lation 
(EU) 2015/2446, the following customs formalities, as applicabl e, shall 
be deemed to have been carried out by an act referred to in 
Article 141(1), (2), (4), (4a), (5), and (6) to (8) of that Del egated 
Regulation:  
▼B 
(a) the conveying of the goods in accordance with Article 135 o f the 
Code and the presenting of the goods to customs in accordance w ith 
Article 139 of the Code;  
(b) the presenting of the goods to customs in accordance with 
Article 267 of the Code;  
(c) the acceptance of the customs declaration by the customs au thorities 
in accordance with Article 172 of the Code;  
(d) the release of the goods by the customs authorities in acco rdance 
with Article 194 of the Code.  
Article 219  
Cases where a customs declaration is not considered to have been 
lodged by an act referred to in Article 141 of Delegated Regulation 
(EU) 2015/2446  
(Articles 6(3)(a) and 158(2) of the Code)  
Where a check reveals that an act referred to in Article 141 of  
Delegated Regulation (EU) 2015/2446 has been carried out but th e 
goods brought into or taken out are not goods as referred to in  
Articles 138, 139 and 140 of that Delegated Regulation, the cus toms 
declaration for those goods shall be considered not to have bee n lodged.  
▼M4 
Article 220  
Transitional rules for goods in postal consignments  
(Articles 158(2), 172 and 194 of the Code)  
1. For the purposes of Article 138 of Delegated Regulation (EU)  
2015/2446, the customs declaration for goods referred to in 
Article 141(3) of that Delegated Regulation shall be considered  to 
have been accepted and the goods released when the goods are 
delivered to the consignee.  
2. Where it has not been possible to deliver the goods to the 
consignee, the customs declaration shall be deemed not to have been 
lodged.  
The goods which have not been delivered to the consignee shall be 
deemed to be in temporary storage until they are destroyed, re-  
exported or otherwise disposed in accordance with Article 198 o f the 
Code.  ▼M4
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Article 220a  
Procedural rules applying to the use of NATO form 302 for customs 
procedures other than transit  
(Articles 6(3) and 158(2) of the Code)  
1. The customs office designated by the Member State where the 
military activity on the customs territory of the Union starts shall 
supply the NATO forces stationed in its territory with NATO for ms 
302 which:  
(a) are pre-authenticated with the stamp and signature of an of ficial of 
that office;  
(b) are serially numbered;  
(c) bear the full address of that designated customs office for  the return 
copy of the NATO form 302.  
2. At the time of dispatch of the goods, the NATO forces shall do 
either of the following:  
(a) lodge the NATO form 302 data electronically at the designat ed 
customs office;  
(b) complete the NATO form 302 with a statement that the goods are 
being moved under their control and authenticate this statement  by 
their signature, stamp and date.  
3. Where the NATO forces proceed in accordance with point (b) o f 
paragraph 2, they shall, without delay, provide a copy of the N ATO 
form 302 to the customs office designated as responsible for th e 
customs formalities and controls pertaining to the NATO forces 
dispatching the goods or on whose behalf the goods are being 
dispatched.  
The other copies of the NATO form 302 shall accompany the 
consignment to the NATO forces of destination, which shall stam p 
and sign them upon arrival of the goods.  
At the time of arrival of the goods, two copies of the form sha ll be 
given to the customs office designated as responsible for the c ustoms 
formalities and controls pertaining to the NATO forces of desti nation.  
That designated customs office shall retain one copy and shall return the 
second copy to the customs office responsible for customs forma lities 
and controls pertaining to the NATO forces dispatching the good s or on 
whose behalf the goods are being dispatched.  
Article 220b  
Procedural rules applying to the use of EU form 302 for customs 
procedures other than transit  
(Articles 6(3) and 158(2) of the Code)  
1. The customs office designated by the Member State where the 
military activity on the customs territory of the Union starts shall 
supply the military forces of a Member State stationed in its t erritory 
with EU forms 302 which:  ▼M4
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(a) are pre-authenticated with the stamp and signature of an of ficial of 
that office;  
(b) are serially numbered;  
(c) bear the full address of that designated customs office for  the return 
copy of the EU form 302.  
2. At the time of dispatch of the goods, the military forces of  the 
Member State shall do either of the following:  
(a) lodge the EU form 302 data electronically at the designated  customs 
office;  
(b) complete the EU form 302 with a statement that the goods ar e being 
moved under their control and authenticate this statement by th eir 
signature, stamp and date.  
3. Where the military forces of the Member State proceed in 
accordance with point (b) of paragraph 2, they shall provide, w ithout 
delay, a copy of the EU form 302, to the customs office designa ted as 
responsible for the customs formalities and controls pertaining  to the 
military forces of the Member State dispatching the goods or on  whose 
behalf the goods are being dispatched.  
The other copies of the EU form 302 shall accompany the consign ment 
to the military forces of the Member State of destination, whic h shall 
stamp and sign them upon arrival of the goods.  
At the time of arrival of the goods, two copies of the form sha ll be 
given to the customs office designated as responsible for custo ms 
formalities and controls pertaining to the military forces of t he 
Member State of destination.  
That designated customs office shall retain one copy and shall return the 
second copy to the customs office responsible for customs forma lities 
and controls pertaining to the military forces of the Member St ate 
dispatching the goods or on whose behalf the goods are being 
dispatched.  
▼B 
Article 221  
Competent customs office for placing goods under a customs 
procedure  
(Article 159 of the Code)  
1. For the purposes of the waiver of the obligation for goods t o be 
presented In accordance with Article 182(3) of the Code, the su per­
vising customs office referred to in the second subparagraph of  
Article 182(3)(c) of the Code shall be the competent customs of fice 
for placing goods under a customs procedure referred to in 
Article 159(3) of the Code.  
2. The following customs offices shall be competent for placing  the 
goods under the export procedure:  
(a) the customs office responsible for the place where the expo rter is 
established;  
(b) the customs office competent for the place where the goods are 
packed or loaded for export shipment;  ▼M4
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(c) a different customs office in the Member State concerned wh ich is 
competent for administrative reasons for the operation in quest ion. 
Where the goods do not exceed EUR 3 000 in value per consignmen t 
and per declarant and are not subject to prohibitions or restri ctions, the 
customs office competent for the place of exit of the goods fro m the 
Union customs territory shall also be competent for placing the  goods 
under the export procedure in addition to the customs offices i dentified 
in the first subparagraph.  
Where sub-contracting is involved, the customs office responsib le for 
the place where the sub-contractor is established shall also be  competent 
for placing the goods under the export procedure in addition to  the 
customs offices identified in the first and second subparagraph s. 
Where justified by the circumstances of an individual case, ano ther 
customs office better placed for the presentation of the goods to 
customs shall also be competent for placing the goods under the  
export procedure.  
3. Oral customs declarations for export and re-export shall be made 
at the customs office competent for the place of exit of the go ods. 
▼M4 
4. The competent customs office for declaring for release for f ree 
circulation goods in a consignment which benefits from a relief  from 
import duty in accordance with Article 23(1) or Article 25(1) o f Council 
Regulation (EC) No 1186/2009 (  1 ), under a VAT scheme other than the 
special scheme for distance sales of goods imported from third terri­
tories or third countries set out in Title XII Chapter 6 Sectio n 4 of 
Council Directive 2006/112/EC (  2 ), shall be a customs office situated 
in the Member State where the dispatch or the transport of the goods 
ends.  
5. The customs authority in each Member State in whose territor y 
NATO forces eligible to use NATO form 302 are stationed shall 
designate the customs office or offices responsible for customs  
formalities and controls concerning goods to be moved or used i n the 
context of military activities.  
6. The customs authority in each Member State shall designate t he 
customs office or offices responsible for customs formalities a nd 
controls concerning goods to be moved or used in the context of  
military activities carried out under cover of the EU form 302.  
▼B 
Article 222  
Items of goods  
(Article 162 of the Code)  
1. Where a customs declaration covers two or more items of good s, 
the particulars stated in that declaration relating to each ite m shall be 
regarded as constituting a separate customs declaration.  ▼B 
( 1 ) Council Regulation (EC) No 1186/2009 of 16 November 2009 sett ing up a 
Community system of reliefs from customs duty (OJ L 324, 10.12. 2009, 
p. 23). 
( 2 ) Council Directive 2006/112/EC of 28 November 2006 on the comm on 
system of value added tax (OJ L 347, 11.12.2006, p. 1).
 02015R2447 — EN — 01.01.2021 — 008.003 — 132  
2. Except where specific goods contained in a consignment are 
subject to different measures, goods contained in a consignment  shall 
be regarded as constituting a single item for the purposes of p aragraph 1 
where either of the following conditions is fulfilled:  
(a) they are to be classified under a single tariff subheading;  
(b) they are the subject of an application for simplification i n 
accordance with Article 177 of the Code.  
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 223  
Management of tariff quota in simplified customs declarations  
(Article 166 of the Code)  
1. Where a simplified declaration is lodged for release for fre e circu­
lation of goods subject to a tariff quota managed in accordance  with the 
chronological order of dates of acceptance of customs declarati ons, the 
declarant may request the granting of the tariff quota only whe n the 
necessary particulars are available either in the simplified de claration or 
in a supplementary declaration.  
2. Where the request for the granting of a tariff quota managed  in 
accordance with the chronological order of dates of acceptance of 
customs declarations is made in a supplementary declaration, th e 
request may not be processed until the supplementary declaratio n has 
been lodged.  
3. For the purposes of allocating the tariff quota the date of 
acceptance of the simplified declaration shall be taken into ac count.  
Article 224  
Supporting documents for simplified declarations  
(Article 166 of the Code)  
Where goods have been placed under a customs procedure on the b asis 
of a simplified declaration, the supporting documents referred to in 
Article 163(2) of the Code shall be provided to the customs aut horities 
before release of the goods.  
Article 225  
Supplementary declaration  
(Article 167(4) of the Code)  
In the case of entry in the declarant’s records pursuant to Art icle 182 of 
the Code, where the supplementary declaration is of a general, periodic 
or recapitulative nature and the economic operator is authorise d under 
self-assessment to calculate the amount of import and export du ty 
payable, that authorisation holder shall either lodge the suppl ementary 
declaration or the customs authorities may allow the supplement ary 
declarations to be available through direct electronic access i n the auth­
orisation holder’s system.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 133  
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 226  
Master Reference Number  
(Article 172 of the Code)  
Except for the cases where customs declaration is lodged orally  or by an 
act deemed to be a customs declaration, or where the customs 
declaration takes the form of an entry in the declarant’s recor ds in 
accordance with Article 182 of the Code, the customs authoritie s, 
shall notify the declarant of the acceptance of the customs dec laration 
and shall provide him with a MRN for that declaration and the d ate of 
its acceptance.  
This article shall not apply until the respective dates of depl oyment of 
the AES, NCTS and the upgrading of the national import systems 
referred to in the Annex to Implementing Decision 2014/255/EU a re 
operational.  
Article 227  
Customs declaration lodged prior to the presentation of the goods  
Where the customs declaration is lodged in accordance with Arti cle 171 
of the Code, customs authorities shall process the particulars provided 
before the presentation of the goods in particular for the purp oses of risk 
analysis.  
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  
S u b s e c t i o n 1  
G o o d s f a l l i n g u n d e r d i f f e r e n t t a r i f f s u b - h e a d i n g s  
Article 228  
Goods falling under different tariff subheadings declared under a 
single subheading  
(Article 177(1) of the Code)  
1. For the purposes of Article 177 of the Code, where the goods  in a 
consignment fall within tariff subheadings subject to a specifi c duty 
expressed by reference to the same unit of measure, the duty to  be 
charged on the whole consignment shall be based on the tariff 
subheading subject to the highest specific duty.  
2. For the purposes of Article 177 of the Code, where the goods  in a 
consignment fall within tariff subheadings subject to a specifi c duty 
expressed by reference to different units of measure, the highe st 
specific duty for each unit of measure shall be applied to all of the 
goods in the consignment for which the specific duty is express ed by 
reference to that unit, and converted into an  ad valorem  duty for each 
type of those goods.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 134  
The duty to be charged on the whole consignment shall be based on the 
tariff subheading subject to the highest rate of the  ad valorem  duty 
resulting from the conversion pursuant to the first subparagrap h. 
3. For the purposes of Article 177 of the Code, where the goods  in a 
consignment fall within tariff subheadings subject to an  ad valorem  duty 
and a specific duty, the highest specific duty as determined in  
accordance with paragraphs 1 or 2 shall be converted into an  ad 
valorem  duty for each type of goods for which the specific duty is 
expressed by reference to the same unit.  
The duty to be charged on the whole consignment shall be based on the 
tariff subheading subject to the highest rate of  ad valorem  duty, 
including the  ad valorem  duty resulting from the conversion pursuant 
to the first subparagraph.  
S u b s e c t i o n 2  
C e n t r a l i s e d c l e a r a n c e  
Article 229  
Consultation procedure between customs authorities in the case of 
authorisations for centralised clearance  
(Article 22 of the Code)  
1. The consultation procedure referred to in  ►M1 Article 14 ◄ 
shall be followed where a customs authority receives an applica tion 
for an authorisation for centralised clearance referred to in A rticle 179 
of the Code involving more than one customs authority, unless t he 
customs authority competent to take a decision is of the opinio n that 
the conditions for granting such an authorisation are not fulfi lled. 
2. At the latest 45 days after the date of acceptance of the ap pli­
cation, the customs authority competent to take a decision shal l 
communicate the following to the other customs authorities invo lved:  
(a) the application and the draft authorisation, including the time-limits 
referred to in Article 231(5) and (6) of this Regulation;  
(b) where appropriate, a control plan, elaborating the specific  controls 
to be carried out by the different customs authorities involved  once 
the authorisation is granted;  
(c) other relevant information considered necessary by the cust oms 
authorities involved.  
3. The consulted customs authorities shall communicate their 
agreement or objections as well as any changes to the draft aut horisation 
or to the proposed control plan within 45 days of the date on w hich the 
draft authorisation was communicated. Objections shall be duly 
justified.  
Where objections are communicated, and no agreement is reached 
within 90 days of the date on which the draft authorisation was  
communicated, the authorisation shall not be granted for the pa rts on 
which objections were raised. Where the consulted customs autho rities 
do not communicate objections within the prescribed time-limit,  their 
agreement shall be deemed to be given.  ▼B
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4. Until the respective dates of deployment of the CCI and the AES 
referred to in the Annex to Implementing Decision 2014/255/EU, by 
derogation from paragraphs 2 and the first subparagraph of para graph 3 
of this Article, the periods referred to therein may be extende d by 15 
days by the customs authority competent to take this decision.  
By derogation from the second subparagraph of paragraph 3 of th is 
Article, the period referred to therein may be extended by 30 d ays by 
the customs authority competent to take this decision.  
5 Until the date of deployment of the UCC Customs Decisions sys tem 
referred to in the Annex to Implementing Decision 2014/255/EU, by 
derogation from point b of paragraph 2 of this Article, the con trol plan 
referred to therein shall always be communicated.  
Article 230  
Monitoring of the authorisation  
(Article 23(5) of the Code)  
1. The customs authorities of the Member States shall inform th e 
customs authority competent to take a decision without delay of  any 
factors arising after the granting of the authorisation for cen tralised 
clearance which may influence its continuation or content.  
▼M1 
2. The customs authority competent to take a decision shall mak e 
available all relevant information at its disposal to the custo ms auth­
orities of the other Member States regarding the customs-relate d 
activities of the holder of the authorisation for centralised c learance.  
▼B 
Article 231  
Customs formalities and controls in respect of centralised clearance  
(Article 179(4) of the Code)  
1. The holder of the authorisation for centralised clearance sh all have 
the goods presented at a competent customs office as set out in  that 
authorisation by lodging at the supervising customs office any of the 
following:  
(a) a standard customs declaration as referred to in Article 16 2 of the 
Code;  
(b) a simplified customs declaration as referred to in Article 166 of the 
Code;  
(c) a notification of presentation as referred to in Article 23 4(1)(a) of 
this Regulation.  
2. Where the customs declaration takes the form of an entry in the 
declarant’s records, Articles 234, 235 and 236 of this Regulati on shall 
apply.  ▼B
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3. The presentation waiver granted in accordance with Article 1 82(3) 
of the Code shall apply to centralised clearance provided that the holder 
of the authorisation to lodge a customs declaration in the form  of an 
entry in the declarant’s records has fulfilled the obligation l aid down in 
Article 234(1)(f) of this Regulation.  
4. Where the supervising customs office has accepted the custom s 
declaration or received the notification referred to in paragra ph 1(c), it 
shall:  
(a) carry out the appropriate controls for the verification of the customs 
declaration or notification of presentation;  
(b) transmit immediately to the customs office of presentation the 
customs declaration or the notification and the results of the 
related risk analysis;  
(c) inform the customs office of presentation of either of the following:  
(i) that the goods may be released for the customs procedure 
concerned;  
(ii) that customs controls are required in accordance with 
Article 179(3)(c) of the Code.  
5. Where the supervising customs office informs the customs off ice 
of presentation that the goods may be released for the customs 
procedure concerned, the customs office of presentation shall, within 
the time-limit laid down in the authorisation for centralised c learance, 
inform the supervising customs office whether or not its own co ntrols of 
those goods, including controls related to national prohibition s and 
restrictions, affect such release.  
6. Where the supervising customs office informs the customs off ice 
of presentation that customs controls are required in accordanc e with 
Article 179(3)(c) of the Code , the customs office of presentat ion shall, 
within the time-limit laid down in the authorisation for centra lised 
clearance, acknowledge receipt of the request of the supervisin g 
customs office to carry out the required controls and, where ap propriate, 
inform the supervising customs office of its own controls of th e goods, 
including controls related to national prohibitions and restric tions.  
7. The supervising customs office shall inform the customs offi ce of 
presentation of the release of the goods.  
8. At export, the supervising customs office shall, upon releas e of the 
goods, make the particulars of the export declaration, suppleme nted as 
appropriate in accordance with Article 330 of this Regulation, available 
to the declared customs office of exit. The customs office of e xit shall 
inform the supervising customs office of the exit of the goods in 
accordance with Article 333 of this Regulation. The supervising  
customs office shall certify the exit to the declarant in accor dance 
with Article 334 of this Regulation.  
9. By way of derogation from paragraph 1 of this Article, until  the 
respective dates of deployment of the CCI and the AES referred to in 
the Annex to Implementing Decision 2014/255/EU, for goods cover ed 
by an authorisation for centralised clearance, the authorisatio n holder or 
the declarant shall:  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 137  
(a) present the goods at the places set out in the authorisatio n and 
designated or approved by the customs authorities in accordance  
with Article 139 of the Code, except where the obligation for t he 
goods to be presented is waived in accordance with Article 182( 3) 
of the Code; and  
(b) lodge a customs declaration or enter the goods in its recor ds at the 
customs office specified in the authorisation.  
10. Until the respective dates of deployment of the CCI and the  AES 
referred to in the Annex to Implementing Decision 2014/255/EU, the 
competent customs authorities shall apply the control plan whic h shall 
specify a minimum level of controls.  
▼M1 
11. Until the respective dates of deployment of the AES and of the 
UCC Centralised Clearance for Import (CCI) referred to in the A nnex to 
Implementing Decision (EU) 2016/578, paragraphs 5 and 6 of this  
Article shall not apply.  
▼B 
Article 232  
Centralised clearance involving more than one customs authority  
(Article 179 of the Code)  
1. The supervising customs office shall transmit the following to the 
customs office of presentation:  
(a) any amendment to or invalidation of the standard customs 
declaration that has occurred after the release of the goods;  
(b) where a supplementary declaration has been lodged, that dec laration 
and any amendment or invalidation thereof.  
2. Where the supplementary declaration is accessible to customs  in 
the trader’s IT System in accordance with Article 225 of this R egu­
lation, the supervising customs office shall transmit the parti culars no 
later than 10 days from the end of the period of time covered b y the 
supplementary declaration, and any amendment or invalidation of  that 
extracted supplementary declaration.  
S u b s e c t i o n 3  
E n t r y i n t h e d e c l a r a n t ’ s r e c o r d s  
Article 233  
Control plan  
(Article 23(5) of the Code)  
1. The customs authorities shall set up a control plan specific  to the 
economic operator when granting an authorisation to lodge a cus toms 
declaration in the form of an entry in the declarant’s records in ▼B
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accordance with Article 182(1) of the Code, providing for the s uper­
vision of the customs procedures operated under the authorisati on, 
defining the frequency of the customs controls and ensuring, in ter 
alia, that effective customs controls can be carried out at all  stages of 
the entry in the declarant's records procedure.  
2. Where applicable the control plan shall take into account th e 
limitation period for notification of the customs debt referred  to in 
Article 103(1) of the Code.  
3. The control plan shall provide for the control to be carried  out in 
the event that a presentation waiver is granted in accordance w ith 
Article 182(3) of the Code.  
4. In case of centralised clearance, the control plan, specifyi ng the 
sharing of tasks between the supervising customs office and the  customs 
office of presentation, shall take into account the prohibition s and 
restrictions applicable at the place where the customs office o f presen­
tation is located.  
Article 234  
Obligations of the holder of the authorisation to lodge a customs 
declaration in the form of an entry in the declarant’s records  
(Article 182(1) of the Code)  
1. The holder of the authorisation to lodge a customs declarati on in 
the form of an entry in the declarant’s records shall:  
(a) present the goods to customs, except where Article 182(3) o f the 
Code applies, and enter the date of the notification of present ation 
in the records;  
(b) enter at least the particulars of a simplified customs decl aration and 
any supporting documents in the records;  
(c) on request of the supervising customs office, make availabl e the 
particulars of the customs declaration entered in the records a nd 
any supporting document, except where the customs authorities 
allow that the declarant provides a direct computerised access to 
that information in its records;  
(d) make available to the supervising customs office informatio n on 
goods that are subject to restrictions and prohibitions;  
(e) provide the supervising customs office with supporting docu ments 
as referred to in Article 163(2) of the Code before the goods 
declared can be released;  
(f) where the waiver referred to in Article 182(3) of the Code applies, 
ensure that the holder of the authorisation for the operation o f 
temporary storage facilities has the information necessary to p rove 
the end of temporary storage;  ▼B
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(g) except where the obligation to lodge a supplementary declar ation is 
waived in accordance with Article 167(2) of the Code, lodge the  
supplementary declaration to the supervising customs office in the 
manner and within the time-limit laid down in the authorisation . 
2. The authorisation to lodge a customs declaration in the form  of an 
entry in the declarant’s records shall not apply to the followi ng declar­
ations:  
(a) customs declarations which constitute an application for an  author­
isation for a special procedure in accordance with Article 163 of 
Delegated Regulation (EU) 2015/2446;  
(b) customs declarations lodged instead of an entry summary 
declaration in accordance with Article 130(1) of the Code.  
▼M3 
3. Where the supervising customs office has requested, in accor dance 
with the third sub-paragraph of Article 182(3) of the Code, tha t goods 
be presented to customs because the customs authorities have id entified 
a new serious financial risk or another specific situation in r elation to an 
authorisation to lodge a customs declaration in the form of an entry in 
the declarant's records with waiver of the obligation to presen t the 
goods, the supervising customs office shall indicate to the hol der of 
such authorisation:  
(a) the specific period of time during which to present to cust oms the 
goods covered by those situations,  
(b) the obligation to enter the date of notification of present ation in the 
records, and  
(c) the obligation to comply with points (b) to (e) and (g) of 
paragraph 1.  
In these situations, the release of the goods shall take place in 
accordance with Article 194 of the Code.  
▼B 
Article 235  
Release of the goods where a customs declaration is lodged in the 
form of an entry in the declarant’s records  
(Article 182 of the Code)  
1. Where the authorisation to lodge a customs declaration in th e form 
of an entry in the declarant’s records lays down a time limit f or 
informing the holder of that authorisation of any controls to b e 
performed, the goods shall be deemed to have been released at t he 
expiry of that time-limit, unless the supervising customs offic e has 
indicated within that time-limit its intention to perform a con trol. 
2. Where the authorisation does not lay down a time-limit as re ferred 
to in paragraph 1, the supervising customs office shall release  the goods 
in accordance with Article 194 of the Code.  ▼B
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Article 236  
Tariff quota  
(Article 182 of the Code)  
1. Where a customs declaration is lodged in the form of an entr y in 
the declarant’s records for release for free circulation of goo ds subject to 
a tariff quota managed in accordance with the chronological ord er of 
dates of acceptance of customs declarations, the holder of the authoris­
ation to lodge a customs declaration in that form shall request  the 
granting of the tariff quota in a supplementary declaration.  
2. Where the request for the granting of a tariff quota managed  in 
accordance with the chronological order of dates of acceptance of 
customs declarations is made in a supplementary declaration, th e 
request can only be processed after the lodging of that declara tion. 
However, the date on which the goods are entered in the declara nt’s 
records shall be taken into account for the purposes of allocat ing the 
tariff quota.  
3. By derogation from paragraph 1 of this Article, until the da tes of 
the upgrading of the national import declaration systems referr ed to in 
the Annex to Implementing Decision 2014/255/EU, Member States m ay 
provide that the request to benefit from a tariff quota managed  in 
accordance with the provisions of Articles 49 to 54 of this Reg ulation 
is made in a form other than that referred to in paragraph 1 of  this 
Article, provided that all the necessary particulars are availa ble for 
Member States to judge on the validity of the request.  
S u b s e c t i o n 4  
S e l f - a s s e s s m e n t  
Article 237  
Determination of the amount of import and export duty payable  
(Article 185(1) of the Code)  
1. Where an economic operator is authorised to determine the 
amount of import and export duty payable in accordance with 
Article 185(1) of the Code, that operator shall, at the end of the 
period fixed by the customs authorities in the authorisation, d etermine 
the amount of import and export duty payable for that period in  
accordance with the rules laid down in the authorisation.  
2. Within 10 days of the end of the period fixed by the customs  
authorities in the authorisation, the holder of that authorisat ion shall 
submit to the supervising customs office details of the amount 
determined in accordance with paragraph 1. The customs debt sha ll 
be deemed to be notified at the time of that submission.  
3. The holder of the authorisation shall pay the amount referre d to in 
paragraph 2 within the period prescribed in the authorisation a nd at the 
latest within the deadline laid down in Article 108(1) of the C ode. ▼B
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CHAPTER 3  
V e r i f i c a t i o n a n d r e l e a s e o f g o o d s  
S e c t i o n 1  
V e r i f i c a t i o n  
Article 238  
Place and time of examination of the goods  
(Article 189 of the Code)  
Where the competent customs office has decided to examine the g oods 
in accordance with Article 188(c) of the Code or take samples i n 
accordance with Article 188(d) of the Code, it shall designate the 
time and place for that purpose and shall inform the declarant thereof.  
At the request of the declarant, the competent customs office m ay 
designate a place other than the customs premises or a time out side 
the official opening hours of that customs office.  
Article 239  
Examination of the goods  
(Articles 189 and 190 of the Code)  
1. Where the customs office decides to examine only part of the  
goods, it shall inform the declarant of the items which they wi sh to 
examine.  
2. Where the declarant refuses to be present at the examination  of the 
goods or fails to provide the necessary assistance as required by the 
customs authorities, they shall set a time-limit for his presen ce or 
assistance.  
Where the declarant has not complied with the requirements of t he 
customs authorities on expiry of the time-limit, the customs au thorities 
shall proceed with the examination of the goods, at the declara nt’s risk 
and expense. Where necessary, the customs authorities may call on the 
services of an expert designated in accordance with the law of the 
Member State concerned in so far as no provisions exist in Unio n law.  
Article 240  
Taking of samples  
(Articles 189 and 190 of the Code)  
1. Where the customs office decides to take samples of the good s, it 
shall inform the declarant thereof.  
2. Where the declarant refuses to be present when the samples a re 
taken or fails to provide the necessary assistance as required by the 
customs authorities, they shall set a time-limit for his presen ce or 
assistance.  
Where the declarant has not complied with the requirements of t he 
customs authorities on expiry of the time-limit, the customs au thorities 
shall proceed with the taking of samples, at the declarant’s ri sk and 
expense.  ▼B
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3. Samples shall be taken by the customs authorities themselves . 
However, they may require samples to be taken by the declarant or 
call on an expert to take the samples, under their supervision.  The 
expert shall be designated in accordance with the law of the Me mber 
State concerned in so far as no provisions exist in Union law.  
4. The quantities taken as samples shall not exceed what is nee ded 
for analysis or more detailed examination, including possible s ubsequent 
analysis.  
5. The quantities taken as samples shall not be deducted from t he 
quantity declared.  
6. Where an export or outward processing declaration is concern ed, 
the declarant may replace the quantities of goods taken as samp les by 
identical goods, in order to make up the consignment.  
Article 241  
Examination of samples  
(Articles 189 and 190 of the Code)  
1. Where the examination of samples of the same goods leads to 
different results requiring different customs treatment, furthe r samples 
shall be taken, where possible.  
2. Where the results of the examination of the further samples 
confirm the different results, the goods shall be deemed to con sist of 
different goods in quantities corresponding to the results of t he examin­
ation. The same shall apply where it is not possible to take fu rther 
samples.  
Article 242  
Return or disposal of samples taken  
(Articles 189 and 190 of the Code)  
1. The samples taken shall be returned to the declarant at his request, 
except in the following cases:  
(a) where the samples have been destroyed by the analysis or th e 
examination;  
(b) where the samples need to be kept by the customs authoritie s for the 
purposes of either of the following:  
(i) further examination;  
(ii) appeal or court proceedings.  
2. Where the declarant does not make a request for the samples to be 
returned, the customs authorities may require the declarant to remove 
any samples that remain or dispose of them in accordance with 
Article 198(1)(c) of the Code.  
Article 243  
Results of the verification of the customs declaration and of the 
examination of the goods  
(Article 191 of the Code)  
1. Where the customs authorities verify the accuracy of the 
particulars contained in a customs declaration, they shall reco rd the 
fact that a verification has been carried out and the results o f that 
verification.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 143  
Where only part of the goods has been examined, the goods exami ned 
shall be recorded.  
Where the declarant was absent, his absence shall be recorded.  
2. The customs authorities shall inform the declarant of the re sults of 
the verification.  
3. Where the results of the verification of the customs declara tion are 
not in accordance with the particulars given in the declaration , the 
customs authorities shall establish and record which particular s are to 
be taken into account for the purposes of the following:  
(a) calculating the amount of import or export duty and other c harges 
on the goods;  
(b) calculating any refunds or other amounts or financial advan tages 
provided for on export under the common agricultural policy;  
(c) applying any other provisions governing the customs procedu re 
under which the goods are placed.  
4. Where the declared non-preferential origin is found to be in correct, 
the origin to be taken into account for the purpose of paragrap h 3(a) 
shall be established on the basis of the evidence presented by the 
declarant or, where this is not sufficient or satisfactory, on the basis 
of any available information.  
Article 244  
Provision of a guarantee  
(Article 191 of the Code)  
Where the customs authorities consider that the verification of  the 
customs declaration may result in a higher amount of import or 
export duty or other charges to become payable than that result ing 
from the particulars of the customs declaration, the release of  the 
goods shall be conditional upon the provision of a guarantee su fficient 
to cover the difference between the amount according to the par ticulars 
of the customs declaration and the amount which may finally be 
payable.  
However, the declarant may request the immediate notification o f the 
customs debt to which the goods may ultimately be liable instea d of 
lodging this guarantee.  
Article 245  
Release of the goods after verification  
(Articles 191 and 194(1) of the Code)  
1. Where, on the basis of the verification of the customs decla ration, 
the customs authorities determine an amount of import or export  duty 
different from the amount which results from the particulars in  the 
declaration, Article 195(1) of the Code shall apply as regards the 
amount thus assessed.  
2. Where the customs authorities have doubts about whether or n ot a 
prohibition or restriction applies and this cannot be resolved until the 
results of the checks carried out by the customs authorities ar e available, 
the goods in question shall not be released.  ▼B
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S e c t i o n 2  
R e l e a s e  
Article 246  
Recording and notification of the release of goods  
(Article 22(3) of the Code)  
The customs authorities shall notify the release of the goods t o the 
declarant and record the release of the goods for the customs 
procedure concerned indicating at least the reference of the cu stoms 
declaration or notification and the date of release of the good s. 
Article 247  
Unreleased goods  
(Article 22(3) of the Code)  
1. Where, for any of the reasons listed in Article 198(1)(b) of  the 
Code, the goods cannot be released or where, after their releas e, the 
goods are found not to have fulfilled the conditions for that r elease the 
customs authorities shall give the declarant a reasonable time- limit to 
remedy the situation of the goods.  
2. The customs authorities may, at the risk and expense of the 
declarant, transfer the goods referred to in paragraph 1 to spe cial 
premises under the customs authorities’ supervision.  
CHAPTER 4  
Disposal of goods  
Article 248  
Destruction of goods  
(Article 197 of the Code)  
The customs authorities shall establish the type and quantity o f any 
waste or scrap resulting from the destruction of goods in order  to 
determine any customs duty and other charges applicable to that  
waste or scrap when placed under a customs procedure or re-expo rted. 
Article 249  
Abandonment of goods  
(Article 199 of the Code)  
1. The customs authorities may reject a request for a permissio n to 
abandon goods to the State in accordance with Article 199 of th e Code 
where any of the following conditions is fulfilled:  
(a) the goods cannot be sold within the customs territory of th e Union 
or the cost of that sale would be disproportionate to the value  of the 
goods;  
(b) the goods are to be destroyed.  ▼B
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2. A request for the abandonment to the State shall be deemed t o 
have been made in accordance with Article 199 of the Code where  the 
customs authorities have made a public appeal for the owner of the 
goods to come forward and 90 days have passed without the owner  
doing so.  
Article 250  
Sale of goods and other measures taken by the customs authorities  
(Article 198(1) of the Code)  
1. Customs authorities may sell goods abandoned to the State or  
confiscated only on the condition that the buyer immediately ca rries 
out the formalities to place the goods under a customs procedur e or 
to re-export them.  
2. Where the goods are sold at a price inclusive of the amount of 
import duty and other charges, the goods shall be considered to  have 
been released for free circulation. The customs authorities sha ll calculate 
the amount of duty and enter it in the accounts. That sale shal l be 
conducted according to the procedures applicable in the Member State 
concerned.  
TITLE VI  
RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT 
DUTY  
CHAPTER 1  
Release for free circulation  
Article 251  
Banana weighing certificates  
(Article 163(1) of the Code)  
1. The economic operator authorised to draw up certificates in 
accordance with Article 155 of Delegated Regulation (EU) 2015/2 446 
(banana weighing certificates) shall give the customs authoriti es advance 
notice of the weighing of a consignment of fresh bananas for th e 
purpose of drawing up a that certificate, giving details of the  type of 
packaging, the origin and the time and place of weighing.  
2. The banana weighing certificate shall be in the declarant’s 
possession and at the disposal of the customs authorities at th e time 
of lodging of a declaration for release for free circulation of  fresh 
bananas falling within CN code 0803 90 10 subject to import dut y. 
3. By way of derogation from paragraph 2, at the declarant’s re quest 
for an authorisation as set out in  ►M1 Article 166 of the Code ◄, the 
customs authorities may decide to release consignments of fresh  
bananas into free circulation on the basis of a provisional dec laration 
of the weight on the following conditions:  
(a) The authorisation shall oblige the importer to transport ba nanas in 
their unaltered state from the same shipment to designated auth ­
orised weighs mentioned in the simplified declaration where the  
correct weight and value will be determined;  ▼B
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(b) The declarant is responsible for submitting the weighing ce rtificate 
to the customs office of free circulation within 10 calendar da ys 
after the simplified declaration has been accepted;  
(c) The declarant shall lodge a guarantee as set out in Article  195(1) of 
the Code.  
The provisional weight may be derived from a previous weighing cer­
tificate for bananas from the same type and origin.  
4. The banana weighing certificate shall be drawn up using the form 
set out in Annex 61-02.  
Article 252  
Control of the weighing of fresh bananas  
(Article 188 of the Code)  
Customs offices shall control at least 5 % of the total number of banana 
weighing certificates presented each year, either by being pres ent at the 
weighing of the representative samples of the bananas by the ec onomic 
operator authorised to draw up banana weighing certificates or by 
weighing those samples themselves, in accordance with the proce dure 
laid down in points 1, 2 and 3 of Annex 61-03.  
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 253  
Information required  
(Article 203(6) of the Code)  
1. The declarant shall make the information establishing that t he 
conditions for relief from import duty have been fulfilled avai lable to 
the customs office where the customs declaration for release fo r free 
circulation is lodged.  
2. The information referred to in paragraph 1 may be provided b y 
any of the following means:  
(a) access to the relevant particulars of the customs or re-exp ort 
declaration on the basis of which the returned goods were origi nally 
exported or re-exported from the customs territory of the Union ; 
(b) a print out, authenticated by the competent customs office,  of the 
customs or re-export declaration on the basis of which the retu rned 
goods were originally exported or re-exported from the customs 
territory of the Union;  
(c) a document issued by the competent customs office, with the  
relevant particulars of that customs declaration or re-export d eclar­
ation;  
(d) a document issued by the customs authorities certifying tha t the 
conditions for the relief from import duty have been fulfilled 
(information sheet INF3).  ▼B
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3. Where information available to the competent customs authori ties 
establishes that the goods declared for release for free circul ation were 
originally exported from the customs territory of the Union and  at that 
time fulfilled the conditions for being granted relief from imp ort duty as 
returned goods, the information referred to in paragraph 2 shal l not be 
required.  
4. Paragraph 2 shall not apply where goods may be declared for 
release for free circulation orally or by any other act. Nor sh all it 
apply to the international movement of packing materials, means  of 
transport or certain goods admitted under specific customs arra ngements 
unless where provided otherwise.  
Article 254  
Goods which on export benefited from measures laid down under 
the common agricultural policy  
(Article 203(6) of the Code)  
A declaration for release for free circulation relating to retu rned goods 
whose export may have given rise to the completion of formaliti es with 
a view to obtaining refunds or other amounts provided for under  the 
common agricultural policy, shall be supported by the documents  
referred to in Article 253 of this Regulation and by a certific ate 
issued by the authorities responsible for the granting of such refunds 
or amounts in the Member State of export.  
Where the customs authorities at the customs office where the g oods are 
declared for release for free circulation have information esta blishing 
that no refund or other amount provided for on export under the  
common agricultural policy has been granted, and cannot subsequ ently 
be granted, the certificate shall not be required.  
Article 255  
Issuing information sheet INF 3  
(Articles 6(3)(a) and 203(6) of the Code)  
1. The exporter may request an information sheet INF 3 from the  
customs office of export.  
2. Where the exporter requests the information sheet INF 3 at t he 
time of export, the information sheet INF 3 shall be issued by the 
customs office of export at the time of completion of the expor t 
formalities for the goods.  
Where it is possible that the exported goods will be returned t o the 
customs territory of the Union through several customs offices,  the 
exporter may request several information sheets INF 3 each cove ring 
a part of the total quantity of the goods exported.  
3. Where the exporter requests an information sheet INF 3 after  the 
completion of the export formalities for the goods, the informa tion sheet 
INF 3 may be issued by the customs office of export if the info rmation 
about the goods stated in the exporter’s request corresponds to  the ▼B
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information about the exported goods at the disposal of the cus toms 
office of export and no refund or other amount provided for on export 
under the common agricultural policy has been granted, and cann ot 
subsequently be granted, in respect of the goods.  
4. Where an information sheet INF 3 has been issued, the export er 
may request that the customs office of export replace it by sev eral 
information sheets INF 3 each covering a part of the total quan tity of 
goods included in the information sheet INF 3 initially issued.  
5. The exporter may ask for an information sheet INF 3 to be is sued 
only in respect of a part of the exported goods.  
6. Where an information sheet INF 3 is issued on paper, a copy shall 
be kept by the customs office of export which issued it.  
7. Where the original information sheet INF 3 was issued on pap er 
and has been stolen, lost or destroyed the customs office of ex port 
which issued it may issue a duplicate at the request of an expo rter. 
The customs office of export shall record on the copy of inform ation 
sheet INF 3 in its possession that a duplicate has been issued.  
8. Where information sheet INF 3 is issued on paper, it shall b e 
drawn up using the form laid down in Annex 62-02.  
Article 256  
Communication between authorities  
(Article 203(6) of the Code)  
At the request of the customs office where the returned goods a re 
declared for release for free circulation, the customs office o f export 
shall communicate any information at its disposal establishing that the 
conditions for the relief from import duty have been fulfilled in respect 
of those goods.  
S e c t i o n 2  
P r o d u c t s o f s e a - f i s h i n g a n d o t h e r p r o d u c t s t a k e n 
f r o m t h e s e a  
Article 257  
Relief from import duty  
(Article 208(2) of the Code)  
Evidence that the conditions laid down in Article 208(1) of the  Code are 
fulfilled may be provided in accordance with the provisions of Articles 
213, 214 and 215 of this Regulation and Articles 130, 131, 132 and 133 
of Delegated Regulation (EU) 2015/2446, as appropriate.  ▼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 258  
Supporting document for an oral customs declaration for 
temporary admission  
(Article 22(2) of the Code)  
Where an application for an authorisation for temporary admissi on is 
based on an oral customs declaration, the declarant shall prese nt the 
supporting document referred to in Article 165 of Delegated Reg ulation 
(EU) 2015/2446 in duplicate, and one copy shall be endorsed by the 
customs authorities and given to the holder of the authorisatio n. 
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 259  
Examination of the economic conditions  
(Articles 28(1)(a) and 211(6) of the Code)  
1. Where following an application for an authorisation as refer red to 
in Article 211(1)(a) of the Code an examination of the economic  
conditions is required in accordance with Article 211(6) of the  Code, 
the customs administration of the customs authority competent f or 
taking a decision on the application shall transmit the file to  the 
Commission without delay requesting such examination.  
2. Where, after the issuing of an authorisation for the use of a 
processing procedure, evidence becomes available to a customs a dmin­
istration of a Member State that the essential interests of Uni on 
producers are likely to be adversely affected by the use of tha t auth­
orisation, that customs administration shall transmit the file to the 
Commission requesting an examination of the economic conditions . 
3. An examination of the economic conditions at Union level may  
also take place at the initiative of the Commission where it ha s evidence 
that the essential interests of Union producers are likely to b e adversely 
affected by the use of an authorisation.  
4. The Commission shall establish an expert group, composed of the 
representatives of the Member States, which shall advise the 
Commission on whether the economic conditions are fulfilled or not. 
5. The conclusion reached on the economic conditions shall be t aken 
into account by the customs authority concerned and by any othe r 
customs authority dealing with similar applications or authoris ations.  ▼B
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It may be specified in the conclusions reached on the economic 
conditions that the case under examination is unique and theref ore 
cannot serve as a precedent for other applications or authorisa tions.  
6. Where it has been concluded that the economic conditions are  no 
longer fulfilled, the competent customs authority shall revoke the 
relevant authorisation. The revocation shall take effect no lat er than 1 
year after the day following the date on which the decision on the 
revocation is received by the holder of the authorisation.  
Article 260  
Consultation procedure between customs authorities  
(Article 22 of the Code)  
1. Where an application has been submitted for an authorisation  
referred to in Article 211(1) of the Code and involving more th an 
one Member State, Articles 10 and 14 of this Regulation and par agraphs 
2 to 5 of this Article shall apply, unless the customs authorit y competent 
to take the decision is of the opinion that the conditions for granting 
such an authorisation are not fulfilled.  
2. The customs authority competent to take the decision shall 
communicate to the other customs authorities concerned the appl ication 
and the draft authorisation at the latest 30 days after the dat e of 
acceptance of the application.  
3. No authorisation involving more than one Member State shall be 
issued without the prior agreement of the customs authorities c oncerned 
on the draft authorisation.  
4. The other customs authorities concerned shall communicate ob jec­
tions, if any, or their agreement within 30 days after the date  on which 
the draft authorisation was communicated. Objections shall be d uly 
justified.  
Where objections are communicated within that time-limit and no  
agreement is reached within 60 days after the date on which the  draft 
authorisation was communicated, the authorisation shall not be granted 
to the extent to which objections were raised.  
5. If the other customs authorities concerned have not communic ated 
objections within 30 days after the date on which the draft aut horisation 
was communicated, their agreement shall be deemed to be given.  
Article 261  
Cases in which the consultation procedure is not required  
(Article 22 of the Code)  
1. The competent customs authority shall take a decision on an 
application without consultation of the other customs authoriti es 
concerned as laid down in Article 260 of this Regulation in any  of 
the following cases:  
(a) an authorisation involving more than one Member State is:  
(i) renewed;  
(ii) subject to minor amendments;  
(iii) annulled;  
(iv) suspended;  
(v) revoked;  ▼B
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(b) two or more of the Member States involved have agreed there to; 
(c) the only activity involving different Member States is an o peration 
where the customs office of placement and the customs office of  
discharge are not the same;  
(d) an application for an authorisation for temporary admission  which 
involves more than one Member State is made based on a customs 
declaration in the standard form.  
In such cases, the customs authority having taken the decision shall 
make available to the other customs authorities concerned the p articulars 
of the authorisation.  
2. The competent customs authority shall take a decision on an 
application without consultation of the other customs authoriti es 
concerned as laid down in Article 260 of this Regulation and wi thout 
making available the particulars of the authorisation to the ot her 
customs authorities concerned in accordance with paragraph 1, i n any 
of the following cases:  
(a) where ATA or CPD carnets are used;  
(b) where an authorisation for temporary admission is granted b y 
release of goods for the relevant customs procedure in accordan ce 
with Article 262 of this Regulation;  
(c) where two or more of the Member States involved have agreed  
thereto;  
(d) where the only activity involving different Member States c onsists 
in the movement of goods.  
Article 262  
Authorisation in the form of release of goods  
(Article 22(1) of the Code)  
Where an application for an authorisation has been made based o n a 
customs declaration in accordance with Article 163(1) or (5) of  
Delegated Regulation (EU) 2015/2446, the authorisation shall be  
granted by release of goods for the relevant customs procedure.  
S e c t i o n 3  
O t h e r p r o c e d u r a l r u l e s  
Article 263  
Customs declaration lodged at another customs office  
(Article 159(3) of the Code)  
The competent customs authority may allow in exceptional cases that 
the customs declaration be lodged at a customs office that is n ot 
specified in the authorisation. In that case, the competent cus toms 
authority shall inform the supervising customs office without d elay.  
Article 264  
Discharge of a special procedure  
(Article 215 of the Code)  
1. Where goods have been placed under a special procedure using  
two or more customs declarations by virtue of one authorisation , the  ▼B
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placing of such goods or of the products obtained therefrom und er a 
subsequent customs procedure, or their assignment to their pres cribed 
end-use, shall be considered to discharge the procedure for the  goods in 
question placed under the earliest of the customs declarations.  
2. Where goods have been placed under a special procedure using  
two or more customs declarations by virtue of one authorisation  and the 
special procedure is discharged by taking the goods out of the customs 
territory of the Union or by destruction of the goods with no w aste 
remaining, the taking out of the goods or the destruction with no waste 
remaining shall be considered to discharge the procedure for th e goods 
in question placed under the earliest of the customs declaratio ns. 
3. By derogation from paragraphs 1 and 2, the holder of the aut h­
orisation or the holder of the procedure may request the discha rge to be 
made in relation to specific goods placed under the procedure.  
4. The application of paragraphs 1 and 2 shall not lead to unju stified 
import duty advantages.  
5. Where the goods under the special procedure are placed toget her 
with other goods, and there is total destruction or irretrievab le loss, the 
customs authorities may accept evidence produced by the holder of the 
procedure indicating the actual quantity of goods under the pro cedure 
which was destroyed or lost.  
Where the holder of the procedure cannot produce evidence accep table 
to the customs authorities, the amount of goods which has been 
destroyed or lost shall be established by reference to the prop ortion 
of goods of the same type under the procedure at the time when the 
destruction or loss occurred.  
Article 265  
Bill of discharge  
(Article 215 of the Code)  
1. Without prejudice to Articles 46 and 48 of the Code, the sup er­
vising customs office shall control the bill of discharge as re ferred to in 
Article 175(1) of Delegated Regulation (EU) 2015/2446 without d elay.  
The supervising customs office may accept the amount of import duty 
payable as determined by the holder of the authorisation.  
2. The amount of import duty payable shall be entered in the 
accounts as referred to in Article 104 of the Code within 14 da ys 
from the date on which the bill of discharge was communicated t o 
the supervising customs office.  
Article 266  
Transfer of rights and obligations  
(Article 218 of the Code)  
The competent customs authority shall decide whether a transfer  of 
rights and obligations as referred to in Article 218 of the Cod e may 
take place or not. If such transfer may take place, the compete nt 
customs authority shall establish the conditions under which th e 
transfer is allowed.  ▼B
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Article 267  
Movement of goods under a special procedure  
(Article 219 of the Code)  
1. Movement of goods to the customs office of exit with a view to 
discharging a special procedure other than end-use and outward 
processing by taking goods out of the customs territory of the Union 
shall be carried out under cover of the re-export declaration.  
2. Where goods are moved under outward processing from the 
customs office of placement to the customs office of exit, the goods 
shall be subject to the provisions that would have been applica ble had 
the goods been placed under the export procedure.  
3. Where goods are moved under end-use to the customs office of  
exit, the goods shall be subject to the provisions that would h ave been 
applicable had the goods been placed under the export procedure . 
4. Customs formalities other than keeping of records as referre d to in 
Article 214 of the Code are not required for any movement which  is not 
covered by paragraphs 1 to 3.  
5. Where movement of goods takes place in accordance with para­
graphs 1 or 3, the goods shall remain under the special procedu re until 
they have been taken out of the customs territory of the Union.  
Article 268  
Formalities for the use of equivalent goods  
(Article 223 of the Code)  
1. The use of equivalent goods shall not be subject to the form alities 
for placing goods under a special procedure.  
2. Equivalent goods may be stored together with other Union goo ds 
or non-Union goods. In such cases, the customs authorities may 
establish specific methods of identifying the equivalent goods with a 
view to distinguishing them from the other Union goods or non-U nion 
goods.  
Where it is impossible or would only be possible at disproporti onate 
cost to identify at all times each type of goods, accounting se gregation 
shall be carried out with regard to each type of goods, customs  status 
and, where appropriate, origin of the goods.  
3. In the case of end-use, the goods which are replaced by equi valent 
goods shall no longer be under customs supervision in any of th e 
following cases:  
(a) the equivalent goods have been used for the purposes laid d own for 
the application of the duty exemption or reduced rate of duty;  
(b) the equivalent goods are exported, destroyed or abandoned t o the 
State;  
(c) the equivalent goods have been used for purposes other than  those 
laid down for the application of the duty exemption or reduced duty 
rate and the applicable import duty has been paid.  ▼B
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Article 269  
Status of equivalent goods  
(Article 223 of the Code)  
1. In case of customs warehousing and temporary admission, the 
equivalent goods shall become non-Union goods and the goods whi ch 
they are replacing shall become Union goods at the time of thei r release 
for the subsequent customs procedure discharging the procedure or at 
the time when the equivalent goods have left the customs territ ory of the 
Union.  
2. In case of inward processing, the equivalent goods and the 
processed products obtained therefrom shall become non-Union go ods 
and the goods which they are replacing shall become Union goods  at 
the time of their release for the subsequent customs procedure 
discharging the procedure or at the time when the processed pro ducts 
have left the customs territory of the Union.  
However, where the goods placed under the inward processing 
procedure are put on the market before the procedure is dischar ged, 
their status shall change at the time when they are put on the market. 
In exceptional cases, where the equivalent goods are expected n ot to be 
available at the time when the goods are put on the market, the  customs 
authorities may allow, at the request of the holder of the proc edure, the 
equivalent goods to be available at a later time within a reaso nable 
period to be determined by them.  
3. In case of prior export of processed products under inward 
processing, the equivalent goods and the processed products obt ained 
therefrom shall become non-Union goods with retroactive effect at the 
time of their release for the export procedure if the goods to be imported 
are placed under that procedure.  
Where the goods to be imported are placed under inward processi ng, 
they shall at the same time become Union goods.  
Article 270  
Electronic system relating to eATA carnets  
(Article 16(1) of the Code)  
An electronic information and communication system (eATA Carnet  
System) set up pursuant to Article 16(1) of the Code shall be u sed 
for the processing, exchange and storage of information pertain ing to 
eATA carnets issued based on Article 21a of the Istanbul Conven tion. 
Information shall be made available through this system by the 
competent customs authorities without delay.  
Article 271  
Electronic system relating to Standardised exchange of information  
(Article 16(1) of the Code)  
1. An electronic information and communication system set up 
pursuant to Article 16(1) of the Code shall be used for the sta ndardised 
exchange of information (INF) pertaining to any of the followin g 
procedures:  ▼B
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(a) inward processing EX/IM or outward processing EX/IM;  
(b) inward processing IM/EX or outward processing IM/EX, where 
more than one Member State is involved;  
(c) inward processing IM/EX where one Member State is involved and 
the responsible customs authority as referred to in Article 101 (1) of 
the Code has requested an INF.  
Such system shall also be used for the processing and storage o f the 
relevant information. Where an INF is required, the information  shall be 
made available through this system by the supervising customs o ffice 
without delay. Where a customs declaration, re-export declarati on or re- 
export notification refers to an INF, the competent customs aut horities 
shall update the INF without delay.  
In addition, the electronic information and communication syste m shall 
be used for the standardised exchange of information pertaining  to 
commercial policy measures.  
▼M4 
1a. Economic operators shall use an EU harmonised trader interf ace 
designed by the Commission and the Member States in agreement w ith 
each other for the standardised exchange of information (INF) 
pertaining to the procedures referred to in paragraph 1.  
2. Paragraphs 1 and 1a of this Article shall apply from the dat e of 
deployment of the UCC Information Sheets (INF) for Special 
Procedures set out in the Annex to Implementing Decision (EU) 
2019/2151.  
▼B 
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  
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 272  
Controls and formalities for goods leaving and re-entering the 
customs territory of the Union  
(Articles 226(3)(b), (c), (e), (f) and 227(2)(b), (c), (e), (f)  of the Code)  
Where, in the course of movement of goods from one point to ano ther 
within the customs territory of the Union, goods leave and re-e nter the 
customs territory of the Union, the customs controls and formal ities 
applicable in accordance with the TIR Convention, the ATA 
Convention, the Istanbul Convention, the Agreement between the 
Parties to the North Atlantic Treaty regarding the Status of th eir 
Forces, signed in London on 19 June 1951 or in accordance with the 
acts of the Universal Postal Union shall be carried out at the points 
where the goods temporarily leave the customs territory of the Union 
and where they re-enter that territory.  ▼B
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Article 273  
Electronic system relating to transit  
(Article 16(1) of the Code)  
1. For the exchange of TIR carnet data for TIR operations and f or the 
completion of the customs formalities of Union transit procedur es, an 
electronic system set up pursuant to Article 16(1) of the Code (elec­
tronic transit system) shall be used.  
2. In case of discrepancies between the particulars in the TIR carnet 
and the particulars in the electronic transit system, the TIR c arnet shall 
prevail.  
3. By derogation from paragraph 1 of this Article, until the da te of 
the upgrading of the system referred to therein in accordance w ith the 
Annex to Implementing Decision 2014/255/EU, Member States shall  
use the New Computerised Transit System set up by Commission Re gu­
lation (EC) No 1192/2008 (  1 ). 
S u b s e c t i o n 2  
M o v e m e n t o f g o o d s u n d e r t h e T I R o p e r a t i o n s  
Article 274  
TIR operation in particular circumstances  
(Articles 6(3)(b), 226(3)(b) and 227(2)(b) of the Code)  
The customs authority shall accept a TIR carnet without exchang e of 
TIR carnet data for the TIR operation in the event of a tempora ry failure 
of: 
(a) the electronic transit system;  
(b) the computerised system used by the TIR carnet holders for lodging 
the TIR carnet data by means of electronic data-processing tech ­
niques;  
(c) the electronic connection between the computerised system u sed by 
the TIR carnet holders for lodging the TIR carnet data by means  of 
electronic data-processing techniques and the electronic transi t 
system.  
The acceptance of TIR carnets without exchange of TIR carnet da ta in 
the event of a temporary failure as referred to in points (b) o r (c) shall 
be subject to the approval of the customs authorities.  
Article 275  
Itinerary for movements of goods under a TIR operation  
(Articles 226(3)(b) and 227(2)(b) of the Code)  
1. Goods moved under a TIR operation shall be transported to th e 
customs office of destination or exit along an economically jus tified 
itinerary.  ▼B 
( 1 ) Commission Regulation (EC) No 1192/2008 of 17 November 2008 a mending 
Regulation (EEC) No 2454/93 laying down provisions for the impl ementation 
of Council Regulation (EEC) No 2913/92 establishing the Communi ty 
Customs Code (OJ L 329, 6.12.2008, p. 1).
 02015R2447 — EN — 01.01.2021 — 008.003 — 157  
2. Where the customs office of departure or entry considers it 
necessary, it shall prescribe an itinerary for the TIR operatio n taking 
into account any relevant information communicated by the TIR c arnet 
holder.  
When prescribing an itinerary, the customs office shall enter i n the 
electronic transit system and on the TIR carnet at least the in dication 
of the Member States through which the TIR operation is to take  place.  
Article 276  
Formalities to be completed at the customs office of departure or 
entry for movements of goods under a TIR operation  
(Articles 226(3)(b) and 227(2)(b) of the Code)  
1. The TIR carnet holder shall submit the TIR carnet data for t he TIR 
operation at the customs office of departure or entry.  
2. The customs office to which the TIR carnet data has been 
submitted shall set a time-limit within which the goods shall b e 
presented at the customs office of destination or exit, taking into 
account the following:  
(a) the itinerary;  
(b) the means of transport;  
(c) transport legislation or other legislation which might have  an impact 
on setting a time-limit;  
(d) any relevant information communicated by the TIR carnet hol der. 
3. Where the time-limit is set by the customs office of departu re or 
entry, it shall be binding on the customs authorities of the Me mber 
States the territory of which the goods enter during the TIR op eration, 
and that time-limit shall not be altered by those authorities.  
4. Where the goods are released for the TIR operation, the cust oms 
office of departure or entry shall record the MRN of the TIR op eration 
in the TIR carnet. The customs office releasing those goods sha ll notify 
the TIR carnet holder of the release of the goods for the TIR o peration.  
At the request of the TIR carnet holder the customs office of d eparture 
or entry shall provide a transit accompanying document or, wher e 
appropriate, a transit/security accompanying document to the TI R 
carnet holder.  
The transit accompanying document shall be provided using the f orm 
set out in Annex B-02 to Delegated Regulation (EU) 2015/2446 an d, if 
necessary, supplemented by the List of items in the form set ou t in 
Annex B-03 to the same Delegated Regulation. The transit/securi ty 
accompanying document shall be provided using the form set out in 
Annex B-04 to the same Delegated Regulation and supplemented by  the 
Transit/Security list of items in the form set out in Annex B-0 5 to the 
same Delegated Regulation.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 158  
5. The customs office of departure or entry shall transmit the 
particulars of the TIR operation to the declared customs office  of desti­
nation or exit.  
Article 277  
Incidents during movement of goods under a TIR operation  
(Articles 226(3)(b) and 227(2)(b) of the Code)  
1. The carrier shall present without undue delay after the inci dent the 
goods together with the road vehicle, the combination of vehicl es or the 
container, the TIR carnet and the MRN of the TIR operation to t he 
nearest customs authority of the Member State in whose territor y the 
means of transport is located where:  
(a) the carrier is obliged to deviate from the itinerary prescr ibed in 
accordance with  ►M1 Article 275 ◄ due to circumstances 
beyond his control;  
(b) there is an incident or accident within the meaning of Arti cle 25 of 
the TIR Convention.  
2. Where the customs authority in whose territory the means of 
transport is located considers that the TIR operation concerned  may 
continue, it shall take any steps that it considers necessary.  
Relevant information concerning the incidents referred to in pa ragraph 1 
shall be recorded in the electronic transit system by that cust oms auth­
ority.  
3. Until the dates of deployment of the upgrading of the NCTS 
referred to in the Annex to Implementing Decision 2014/255/EU, 
relevant information concerning the incidents referred to in pa ragraph 
1 shall be recorded in the electronic transit system by the cus toms office 
of destination or exit.  
4. Until the dates of deployment of the upgrading of the NCTS 
referred to in the Annex to Implementing Decision 2014/255/EU, the 
second subparagraph of paragraph 2 of this Article shall not ap ply. 
Article 278  
Presentation of goods moved under a TIR operation at the customs 
office of destination or exit  
(Articles 226(3)(b) and 227(2)(b) of the Code)  
1. Where goods moved under a TIR operation arrive at the custom s 
office of destination or exit, the following shall be presented  at that 
customs office:  
(a) the goods together with the road vehicle, the combination o f 
vehicles or the container;  
(b) the TIR carnet;  
(c) the MRN of the TIR operation;  
(d) any information required by the customs office of destinati on or 
exit. ▼B
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The presentation shall take place during the official opening h ours. 
However, the customs office of destination or exit may, at the request 
of the person concerned, allow the presentation to take place o utside the 
official opening hours or at another place.  
2. Where the presentation has taken place at the customs office  of 
destination or exit after expiry of the time-limit set by the c ustoms 
office of departure or entry in accordance with Article 276(2) of this 
Regulation, the TIR carnet holder shall be deemed to have compl ied 
with the time-limit where he or the carrier proves to the satis faction of 
the customs office of destination or exit that the delay is not  attributable 
to him.  
3. A TIR operation may be terminated at a customs office other than 
that declared in the transit declaration. That customs office s hall then be 
considered to be the customs office of destination or exit.  
Article 279  
Formalities at the customs office of destination or exit for goods 
moved under a TIR operation  
(Articles 226(3)(b) and 227(2)(b) of the Code)  
1. The customs office of destination or exit shall notify the c ustoms 
office of departure or entry of the arrival of the goods on the  day the 
goods together with the road vehicle, the combination of vehicl es or the 
container, the TIR carnet, the MRN of the TIR operation are pre sented 
in accordance with Article 278(1) of this Regulation.  
2. Where the TIR operation is terminated at a customs office ot her 
than that declared in the transit declaration, the customs offi ce 
considered to be the customs office of destination or exit in a ccordance 
with Article 278(3) of this Regulation shall notify the arrival  to the 
customs office of departure or entry on the day the goods are 
presented in accordance with Article 278(1) of this Regulation.  
The customs office of departure or entry shall notify the arriv al to the 
customs office of destination or exit declared in the transit d eclaration.  
3. The customs office of destination or exit shall notify the c ontrol 
results to the customs office of departure or entry at the late st on the 
third day following the day the goods are presented at the cust oms 
office of destination or exit or at another place in accordance  with 
Article 278(1) of this Regulation. In exceptional cases that ti me-limit 
may be extended up to 6 days.  
However, where goods are received by an authorised consignee re ferred 
to in Article 230 of the Code, the customs office of departure or entry 
shall be notified at the latest on the sixth day following the day the 
goods were delivered to the authorised consignee.  
4. The customs office of destination or exit shall terminate th e TIR 
operation in accordance with Articles 1(d) and 28(1) of the TIR  
Convention. It shall complete counterfoil No 2 of the TIR carne t and 
retain Voucher No 2 of the TIR carnet. The TIR carnet shall be returned 
to the TIR carnet holder or to the person acting on his behalf.  ▼B
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5. Where Article 274 of this Regulation applies, the customs au th­
orities of the Member State of destination or exit shall return  the appro­
priate part of Voucher No 2 of the TIR carnet to the customs of fice of 
departure or entry without delay and at the latest within 8 day s from the 
date when the TIR operation was terminated.  
Article 280  
Enquiry procedure for movements of goods under a TIR operation  
(Articles 226(3)(b) and 227(2)(b) of the Code)  
1. Where the customs office of departure or entry has not recei ved 
the control results within 6 days after receiving the notificat ion of 
arrival of the goods, that customs office shall immediately req uest the 
control results from the customs office of destination or exit which sent 
the notification of arrival of the goods.  
The customs office of destination or exit shall send the contro l results 
immediately after receiving the request from the customs office  of 
departure or entry.  
2. Where the customs authority of the Member State of departure  or 
entry has not yet received information that allows for the disc harge of 
the TIR operation or for the recovery of the customs debt, it s hall 
request the relevant information from the TIR carnet holder or,  where 
sufficient particulars are available at the place of destinatio n or exit, 
from the customs office of destination or exit, in the followin g cases:  
(a) the customs office of departure or entry has not received t he notifi­
cation of arrival of the goods by the expiry of the time-limit for the 
presentation of the goods set in accordance with Article 276(2)  of 
this Regulation;  
(b) the customs office of departure or entry has not received t he control 
results requested in accordance with paragraph 1;  
(c) the customs office of departure or entry becomes aware that  the 
notification of arrival of the goods or the control results wer e sent 
in error.  
3. The customs authority of the Member State of departure or en try 
shall send requests for information in accordance with paragrap h 2(a) 
within a period of 7 days after the expiry of the time-limit re ferred to 
therein and requests for information in accordance with paragra ph 2(b) 
within a period of 7 days after the expiry of the applicable ti me-limit 
referred to in paragraph 1.  
However, if, before the expiry of those time-limits, the custom s 
authority of the Member State of departure or entry receives in formation 
that the TIR operation has not been terminated correctly, or su spects 
that to be the case, it shall send the request without delay.  
4. Replies to requests made in accordance with paragraph 2 shal l be 
sent within 28 days from the date on which the request was sent . 
5. Where, following a request in accordance with paragraph 2, t he 
customs office of destination or exit has not provided sufficie nt 
information for the TIR operation to be discharged, the customs  
authority of the Member State of departure or entry shall reque st the 
TIR carnet holder to provide that information, at the latest 35  days after 
the initiating the enquiry procedure.  ▼B
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However, until the dates of deployment of the upgrading of the NCTS 
referred to in Annex to Implementing Decision 2014/255/EU, that  
customs authority shall request the TIR carnet holder to provid e that 
information, at the latest 28 days after the initiating the enq uiry 
procedure.  
The TIR carnet holder shall reply to that request within 28 day s from 
the date on which it was sent. At the request of the TIR carnet  holder 
this period may be extended for further 28 days.  
6. Where a TIR carnet has been accepted without exchange of TIR  
carnet data for the TIR operation in accordance with  ►M1 Article 274 ◄, 
the customs authority of the Member State of departure or entry  shall 
initiate an enquiry procedure in order to obtain the informatio n needed 
to discharge the TIR operation if, after 2 months from the date  of the 
acceptance of the TIR carnet, it has not received proof that th e TIR 
operation has been terminated. This authority sends the request  for the 
relevant information to the customs authority of the Member Sta te of 
destination or exit. That customs authority shall reply to that  request 
within 28 days from the date on which it was sent.  
However, if, before the expiry of that period, the customs auth ority of 
the Member State of departure or entry receives information tha t the 
TIR operation has not been terminated correctly, or suspects th at to be 
the case, it shall initiate the enquiry procedure without delay . 
The enquiry procedure shall also be initiated by the customs au thority of 
the Member State of departure or entry if information becomes a vailable 
that proof of the termination of the TIR operation was falsifie d and the 
enquiry procedure is necessary to achieve the objectives of the  
paragraph 9.  
7. The customs authority of the Member State of departure or en try 
shall inform the guaranteeing association concerned that it has  not been 
possible to discharge the TIR operation, and invite it to provi de proof 
that the TIR operation has been terminated. That information sh all not 
be considered a notification within the meaning of Article 11(1 ) of the 
TIR Convention.  
8. Where during the steps of an enquiry procedure set out in pa ra­
graphs 1 to 7 it is established that the TIR operation was term inated 
correctly, the customs authority of the Member State of departu re or 
entry shall discharge the TIR operation and shall immediately i nform 
the guaranteeing association and the TIR carnet holder and, whe re 
appropriate, any customs authority that may have initiated a re covery 
procedure.  
9. Where during the steps of an enquiry procedure set out in pa ra­
graphs 1 to 7 it is established that the TIR operation cannot b e 
discharged, the customs authority of the Member State of depart ure or 
entry shall establish whether a customs debt has been incurred.  
If a customs debt has been incurred, the customs authority of t he 
Member State of departure or entry shall take the following mea sures:  
(a) identify the debtor;  
(b) determine the customs authority responsible for the notific ation of 
the customs debt in accordance with Article 102(1) of the Code.  ▼B
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Article 281  
Alternative proof of termination of a TIR operation  
(Articles 226(3)(b) and 227(2)(b) of the Code)  
1. The TIR operation shall be considered as having been termina ted 
correctly within the time-limit set in accordance with Article 276(2) of this 
Regulation where the TIR carnet holder or the guaranteeing asso ciation 
presents, to the satisfaction of the customs authority of a Mem ber State of 
departure or entry, one of the following documents identifying the goods:  
(a) a document certified by the customs authority of the Member  State 
of destination or exit which identifies the goods and establish es that 
the goods have been presented at the customs office of destinat ion 
or exit, or been delivered to an authorised consignee as referr ed to 
in Article 230 of the Code;  
(b) a document or a customs record, certified by the customs au thority 
of a Member State, which establishes that the goods have physic ally 
left the customs territory of the Union;  
(c) a customs document issued in a third country where the good s are 
placed under a customs procedure;  
(d) a document issued in a third country, stamped or otherwise certified 
by the customs authority of that country and establishing that the 
goods are considered to be in free circulation in that country.  
2. Instead of the documents referred to in paragraph 1, copies thereof 
certified as being true copies by the body which certified the original 
documents, by the authority of the third country concerned or b y an 
authority of a Member State may be provided as proof.  
3. The notification of arrival of the goods referred to in Arti cle 279(1) 
and (2) of this Regulation shall not be considered to be proof that the 
TIR operation has been terminated correctly.  
Article 282  
Formalities for goods moved under the TIR operation received by 
an authorised consignee  
(Articles 226(3)(b) and 227(2)(b) of the Code)  
1. When the goods arrive at a place specified in the authorisat ion 
referred to in Article 230 of the Code, the authorised consigne e shall:  
(a) immediately notify the customs office of destination of arr ival of the 
goods and inform it of any irregularities or incidents that occ urred 
during transport;  
(b) unload the goods only after obtaining the permission from t he 
customs office of destination;  
(c) after unloading, enter the results of the inspection and an y other 
relevant information relating to the unloading into his records  
without delay;  ▼B
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(d) notify the customs office of destination of the results of the 
inspection of the goods and inform it of any irregularities on the 
third day following the day on which he has received the 
permission to unload the goods, at the latest.  
2. When the customs office of destination has received notifica tion of 
arrival of the goods at the premises of the authorised consigne e, it shall 
notify the customs office of departure or entry of the arrival of the 
goods.  
3. When the customs office of destination has received the resu lts of 
the inspection of the goods referred to in paragraph 1(d) it sh all send the 
control results to the customs office of departure or entry on the sixth 
day following the day the goods were delivered to the authorise d 
consignee, at the latest.  
4. At the request of the TIR carnet holder, the authorised cons ignee 
shall issue a receipt which certifies the arrival of the goods at a place 
specified in the authorisation referred to in Article 230 of th e Code and 
contains a reference to the MRN of the TIR operation and to the  TIR 
carnet. The receipt shall not be considered to be proof that th e TIR 
operation has been terminated within the meaning of Article 279 (4) of 
this Regulation.  
5. The authorised consignee shall ensure that the TIR carnet to gether 
with the MRN of the TIR operation are presented within the time -limit 
laid down in the authorisation, at the customs office of destin ation for 
the purposes of terminating the TIR operation in accordance wit h 
Article 279(4) of this Regulation.  
6. The TIR carnet holder shall be considered to have fulfilled his 
obligations under Article 1(o) of the TIR Convention where the TIR 
carnet together with the road vehicle, the combination of vehic les or the 
container and the goods have been presented intact to the autho rised 
consignee at a place specified in the authorisation.  
S u b s e c t i o n 3  
M o v e m e n t o f g o o d s i n a c c o r d a n c e w i t h t h e A T A 
C o n v e n t i o n a n d t h e I s t a n b u l C o n v e n t i o n  
Article 283  
Notification of offences and irregularities  
(Articles 226(3)(c) and 227(2)(c) of the Code)  
The customs office of coordination, referred to in Article 166,  of the 
Member State where an offence or irregularity has been committe d in 
the course of or in connection with an ATA transit movement sha ll 
notify the ATA carnet holder and the guaranteeing association o f the 
offence or irregularity within a year of the date of expiry of the validity 
of the carnet.  
Article 284  
Alternative proof of termination of the ATA transit operation  
(Articles 226(3)(c) and 227(2)(c) of the Code)  
1. The ATA transit operation shall be considered as having been  
terminated correctly where the ATA carnet holder presents, with in the 
time-limits prescribed in Article 7(1) and (2) of the ATA Conve ntion  ▼B
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where the carnet is issued under the ATA Convention or in 
Article 9(1)(a) and (b) of Annex A to the Istanbul Convention w here 
the carnet is issued under the Istanbul Convention and to the s atisfaction 
of the customs authority, one of the following documents identi fying the 
goods:  
(a) the documents referred to in Article 8 of the ATA Conventio n 
where the carnet is issued under the ATA Convention or in 
Article 10 of Annex A to the Istanbul Convention where the 
carnet is issued under the Istanbul Convention;  
(b) a document certified by the customs authority establishing that the 
goods have been presented at the customs office of destination or 
exit; 
(c) a document issued by the customs authorities in a third cou ntry 
where the goods are placed under a customs procedure.  
2. Instead of the documents referred to in paragraph 1, copies thereof 
certified as being true copies by the body which certified the original 
documents may be provided as proof.  
▼M4 
S u b s e c t i o n 4  
M o v e m e n t o f g o o d s u n d e r c o v e r o f N A T O f o r m 3 0 2 o r 
E U f o r m 3 0 2  
__________  
Article 286  
Supply of NATO forms 302 to NATO forces  
(Articles 226(3)(e) and 227(2)(e) of the Code)  
The designated customs office of the Member State of departure shall 
supply the NATO forces stationed in its territory with NATO for ms 302 
which:  
(a) are pre-authenticated with the stamp and signature of an of ficial of 
that office;  
(b) are serially numbered;  
(c) bear the full address of that designated customs office for  the return 
copy of the NATO form 302.  
Article 286a  
Supply of EU forms 302 to military forces of the Member States  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
The designated customs office of the Member State of departure shall 
supply the military forces of a Member State stationed in its t erritory 
with EU forms 302 which:  
(a) are pre-authenticated with the stamp and signature of an of ficial of 
that office;  
(b) are serially numbered;  ▼B
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(c) bear the full address of that designated customs office for  the return 
copy of the EU form 302.  
Article 287  
Procedural rules applying to the use of NATO form 302  
(Articles 226(3)(e) and 227(2)(e) of the Code)  
1. At the time of dispatch of the goods, the NATO forces shall do 
either of the following:  
(a) lodge the NATO form 302 data electronically at the customs office 
of departure or entry;  
(b) complete NATO form 302 with a statement that the goods are being 
moved under their control and authenticate this statement by th eir 
signature, stamp and date;  
2. Where the NATO forces lodge the NATO form 302 data elec­
tronically in accordance with point (a) of paragraph 1 of this Article, 
Articles 294, 296, 304, 306 and 314 to 316 of this Regulation s hall 
apply  mutatis mutandis . 
3. Where the NATO forces proceed in accordance with point (b) o f 
paragraph 1, they shall, without delay, give a copy of the NATO  form 
302 to the designated customs office responsible for customs fo rmalities 
and controls pertaining to the NATO forces dispatching the good s or on 
whose behalf the goods are being dispatched.  
The other copies of the NATO form 302 shall accompany the 
consignment to the NATO forces of destination, which shall stam p 
and sign them upon arrival of the goods.  
At the time of arrival of the goods, two copies of the NATO 302  form 
shall be given to the customs office designated as responsible for 
customs formalities and controls pertaining to the NATO forces of 
destination.  
That designated customs office shall retain one copy of the NAT O 302 
form and shall return the second copy to the customs office res ponsible 
for customs formalities and controls pertaining to the NATO for ces 
dispatching the goods or on whose behalf the goods are being 
dispatched.  
Article 287a  
Procedural rules applying to the use of EU form 302  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. At the time of dispatch of the goods, the military forces of  the 
Member State shall do either of the following:  
(a) lodge the EU form 302 data electronically at the customs of fice of 
departure or entry;  
(b) complete the EU form 302 with a statement that the goods ar e being 
moved under their control and authenticate this statement by th eir 
signature, stamp and date.  ▼M4
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2. Where the military forces of the Member State lodge the EU f orm 
302 data electronically in accordance with point (a) of paragra ph 1 of 
this Article, Articles 294, 296, 304, 306 and 314 to 316 shall apply  
mutatis mutandis . 
3. Where the military forces of the Member State proceed in 
accordance with point (b) of paragraph 1, they shall, without d elay, 
give a copy of the EU form 302 to the designated customs office  
responsible for customs formalities and controls pertaining to the 
military forces of the Member State dispatching the goods or on  
whose behalf the goods are being dispatched.  
The other copies of the EU form 302 shall accompany the consign ment 
to the military forces of the Member State of destination, whic h shall 
stamp and sign them upon arrival of the goods.  
At the time of arrival of the goods, two copies of the EU form 302 shall 
be given to the customs office designated as responsible for cu stoms 
formalities and controls pertaining to the military forces of t he Member 
State of destination.  
That designated customs office shall retain one copy of the EU form 
302 and shall return the second copy to the customs office resp onsible 
for customs formalities and controls pertaining to the military  forces of 
the Member State dispatching the goods or on whose behalf the g oods 
are being dispatched.  
▼B 
S u b s e c t i o n 5  
T r a n s i t o f g o o d s t r a n s p o r t e d u n d e r t h e p o s t a l s y s t e m  
Article 288  
Movement of non-Union goods in postal consignments under the 
external transit procedure  
(Article 226(3)(f) of the Code)  
Where non-Union goods are moved under the external transit proc edure 
in accordance with Article 226(3)(f) of the Code, the postal 
consignment and any accompanying documents shall bear a label s et 
out in Annex 72-01.  
Article 289  
Movement of postal consignments containing both Union and non- 
Union goods  
(Articles 226(3)(f) and 227(2)(f) of the Code)  
1. Where a postal consignment contains both Union goods and non - 
Union goods that consignment and any accompanying documents sha ll 
bear a label set out in Annex 72-01.  
2. For the Union goods contained in a consignment as referred t o in 
paragraph 1, proof of the customs status of Union goods or a re ference 
to the MRN of that means of proof shall be sent separately to t he postal 
operator of destination or be enclosed in the consignment.  ▼M4
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Where the proof of the customs status of Union goods is sent se parately 
to the postal operator of destination, that postal operator sha ll present 
the proof of the customs status of Union goods to the customs o ffice of 
destination together with the consignment.  
Where the proof of customs status of Union goods or its MRN is 
enclosed in the consignment, that shall be clearly indicated on  the 
exterior of the package.  
Article 290  
Movement of postal consignments under the internal transit 
procedure in special situations  
(Article 227(2)(f) of the Code)  
1. Where Union goods are moved to, from or between special fisc al 
territories under the internal transit procedure in accordance with 
Article 227(2)(f) of the Code, the postal consignment and any a ccom­
panying documents shall bear a label set out in Annex 72-02.  
2. Where Union goods are moved under the internal transit proce dure 
in accordance with Article 227(2)(f) of the Code from the custo ms 
territory of the Union to a common transit country for onward t rans­
mission to the customs territory of the Union, those goods shal l be 
accompanied by proof of the customs status of Union goods estab lished 
by one of the means listed in Article 199 of this Regulation.  
The proof of the customs status of Unions goods shall be presen ted to a 
customs office on re-entry in the customs territory of the Unio n. 
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  
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 291  
Transit operation in particular circumstances 
▼M1 
(Articles 6(3)(b), 226(3)(a) and 227(2)(a) of the Code)  
▼B 
1. The customs authority shall accept a paper-based transit 
declaration in the event of a temporary failure of:  
(a) the electronic transit system;  
(b) the computerised system used by the holders of the procedur e for 
lodging the Union transit declaration by means of electronic da ta- 
processing techniques;  
(c) the electronic connection between the computerised system u sed by 
the holders of the procedure for lodging the Union transit 
declaration by means of electronic data-processing techniques a nd 
the electronic transit system.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 168  
The rules on the use of a paper-based transit declaration shall  be laid 
down in Annex 72-04.  
2. The acceptance of a paper-based transit declaration in the e vent of 
a temporary failure as referred to in points (b) or (c) shall b e subject to 
the approval of the customs authorities.  
Article 292  
Verification and administrative assistance  
(Article 48 of the Code)  
1. The competent customs authority may carry out post-release 
controls of the information supplied and of any documents, form s, 
authorisations or data relating to the transit operation in ord er to 
check that the entries, the information exchanged and the stamp s are 
authentic. Such controls shall be made where doubts arise as to  the 
accuracy and authenticity of the information provided or where fraud 
is suspected. It may also be made on the basis of risk analysis  or by 
random selection.  
2. A competent customs authority receiving a request to make a post- 
release control shall respond without delay.  
3. Where the competent customs authority of the Member State of  
departure makes a request to the competent customs authority fo r a 
post-release control of information related to the Union transi t operation, 
the conditions laid down in Article 215(2) of the Code for disc harging 
the transit procedure shall be deemed not to have been fulfille d until the 
authenticity and accuracy of the data have been confirmed.  
Article 293  
The Convention on a common transit procedure  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. Where the holder of the goods uses the common transit proced ure, 
paragraph 2 of this Article and Article 189 of Delegated Regula tion 
(EU) 2015/2446 shall apply. However, goods circulating within t he 
customs territory of the Union shall be deemed to be placed und er 
the Union transit procedure in accordance with Article 1(2) of the 
Convention on a common transit procedure.  
2. Where the provisions of the Convention on a common transit 
procedure apply and Union goods pass through one or more common  
transit countries, the goods shall be placed under the internal  Union 
transit procedure as referred to in Article 227(2)(a) of the Co de, 
except for Union goods which are carried entirely by sea or air . 
Article 294  
Mixed consignments 
▼M1 
(Articles 226(3)(a) and 227(2)(a) of the Code)  
▼B 
A consignment may comprise both goods which are to be placed un der 
the external Union transit procedure in accordance with Article  226 of 
the Code and goods which are to be placed under the internal Un ion ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 169  
transit procedure in accordance with Article 227 of the Code, p rovided 
that each item of the goods is marked accordingly in the transi t declar­
ation.  
Article 295  
Scope 
▼M1 
(Article 226(3)(a) of the Code)  
▼B 
The Union transit procedure shall be compulsory in the followin g cases:  
(a) where non-Union goods carried by air are loaded or reloaded  at an 
Union airport;  
(b) where non-Union goods carried by sea are carried by a regul ar 
shipping service authorised in accordance with Article 120 of 
Delegated Regulation (EU) 2015/2446.  
S u b s e c t i o n 2  
F o r m a l i t i e s a t t h e c u s t o m s o f f i c e o f d e p a r t u r e  
Article 296  
Transit declaration and means of transport  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. Each transit declaration shall include only goods placed und er the 
Union transit procedure that are moved or are to be moved from one 
customs office of departure to one customs office of destinatio n on a 
single means of transport, in a container or in a package.  
However, one transit declaration may include goods moved or to be 
moved from one customs office of departure to one customs offic e of 
destination in more than one container or in more than one pack age 
where the containers or packages are loaded on a single means o f 
transport.  
2. For the purposes of this Article, any of the following shall  also be 
regarded as constituting a single means of transport, provided that the 
goods carried are dispatched together:  
(a) a road vehicle accompanied by its trailer(s) or semi-traile r(s); 
(b) a set of coupled railway carriages or wagons;  
(c) boats constituting a single chain.  
3. Where for the purpose of the Union transit procedure a singl e 
means of transport is used for loading goods at more than one 
customs office of departure and for unloading at more than one 
customs office of destination, separate transit declarations sh all be 
lodged for each of the consignments.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 170  
Article 297  
Time-limit for the presentation of goods  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. The customs office of departure shall set a time-limit withi n which 
the goods shall be presented at the customs office of destinati on, taking 
into account the following:  
(a) the itinerary;  
(b) the means of transport;  
(c) transport legislation or other legislation which might have  an impact 
on setting a time-limit;  
(d) any relevant information communicated by the holder of the 
procedure.  
2. Where the time-limit is set by the customs office of departu re, it 
shall be binding on the customs authorities of the Member State s the 
territory of which the goods enter during a Union transit opera tion, and 
that time-limit shall not be altered by those authorities.  
Article 298  
Itinerary for movements of goods under the Union transit 
procedure  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. Goods placed under the Union transit procedure shall be move d to 
the customs office of destination along an economically justifi ed itin­
erary.  
2. Where the customs office of departure or the holder of the 
procedure considers it necessary, that customs office shall pre scribe 
an itinerary for the movements of goods during the Union transi t 
procedure taking into account any relevant information communic ated 
by the holder of the procedure.  
When prescribing an itinerary, the customs office shall enter i n the 
electronic transit system at least the indication of the Member  States 
through which the transit is to take place.  
Article 299  
Sealing as an identification measure  
(Articles 192, 226(3)(a) and 227(2)(a) of the Code)  
1. Where goods are to be placed under the Union transit procedu re, 
the customs office of departure shall seal the following:  
(a) the space containing the goods, where the means of transpor t or 
container has been recognised by the customs office of departur e as 
suitable for sealing;  
(b) each individual package, in other cases.  
2. The customs office of departure shall record the number of t he 
seals and the individual seal identifiers, in the electronic tr ansit system.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 171  
Article 300  
Suitability for sealing  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. The customs office of departure shall consider means of tran sport 
or containers to be suitable for sealing on the following condi tions:  
(a) seals can be simply and effectively affixed to the means of  transport 
or container;  
(b) the means of transport or container is so constructed that when 
goods are removed or introduced, the removal or introduction 
leaves visible traces, the seals are broken or show signs of 
tampering, or an electronic monitoring system registers the 
removal or introduction;  
(c) the means of transport or container contains no concealed s paces 
where goods may be hidden;  
(d) the spaces reserved for the goods are readily accessible fo r 
inspection by the customs authority.  
2. Road vehicles, trailers, semi-trailers and containers approv ed for 
the carriage of goods under customs seal in accordance with an inter­
national agreement to which the Union is a contracting party sh all also 
be regarded as suitable for sealing.  
Article 301  
Characteristics of customs seals  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. Customs seals shall have at least the following essential ch aracte­
ristics and comply with the following technical specifications:  
(a) essential characteristics of the seals:  
(i) remaining intact and securely fastened in normal use;  
(ii) being easily checkable and recognisable;  
(iii) being so manufactured that any breakage, tampering or rem oval 
leaves traces visible to the naked eye;  
(iv) being designed for single use or, if intended for multiple  use, 
being so designed that they can be given a clear, individual 
identification mark each time they are re-used;  
(v) bearing of individual seal identifiers which are permanent,  
readily legible and uniquely numbered;  
(b) technical specifications:  
(i) the form and dimensions of seals may vary with the sealing 
method used but the dimensions shall be such as to ensure that 
identification marks are easy to read;  
(ii) the identification marks of seals shall be impossible to f alsify 
and difficult to reproduce;  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 172  
(iii) the material used shall be resistant to accidental breaka ge and 
such as to prevent undetectable falsification or reuse.  
2. Where seals have been certified by a competent body in 
accordance with ISO International Standard No 17712:2013 ‘Freig ht 
containers - Mechanical Seals’, those seals shall be deemed to fulfil 
the requirements laid down in paragraph 1.  
For containerised transports, seals with high-security features  shall be 
used to the widest possible extent.  
3. The customs seal shall bear the following indications:  
(a) the word ‘Customs’ in one of the official languages of the Union or 
a corresponding abbreviation;  
(b) a country code, in the form of the ISO-alpha-2 country code , iden­
tifying the Member State in which the seal is affixed;  
(c) Member States may add the symbol of the European flag.  
Member States may in agreement with each other decide to use 
common security features and technology.  
4. Each Member State shall notify the Commission about its cust oms 
seal types in use. The Commission shall make this information a vailable 
to all Member States.  
5. Whenever a seal needs to be removed to allow customs inspect ion, 
the customs authority shall endeavour to reseal as necessary, w ith a 
custom seal of at least equivalent security features and note t he 
particulars of the action, including the new seal number, on th e cargo 
documentation.  
Article 302  
Alternative identification measures to sealing  
(Articles 192, 226(3)(a) and 227(2)(a) of the Code)  
1. By way of derogation from Article 299 of this Regulation, th e 
customs office of departure may decide not to seal the goods pl aced 
under the Union transit procedure and instead rely on the descr iption of 
the goods in the transit declaration or in the supplementary do cuments 
provided that the description is sufficiently precise to permit  easy identi­
fication of the goods and states their quantity and nature and any special 
features such as serial numbers of the goods.  
2. By way of derogation from Article 299 of this Regulation, un less 
the customs office of departure decides otherwise, neither the means of 
transport nor the individual packages containing the goods shal l be 
sealed where:  
(a) the goods are carried by air, and either labels are affixed  to each 
consignment bearing the number of the accompanying airway bill,  
or the consignment constitutes a load unit on which the number of 
the accompanying airway bill is indicated;  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 173  
(b) the goods are carried by rail, and identification measures are applied 
by the railway companies;  
▼M3 
(c) the goods are carried by sea and a reference to the accompa nying 
bill of lading is mentioned in an electronic transport document  used 
as customs declaration to place goods under the Union transit 
procedure, as referred to in Article 233(4)(e) of the Code.  
▼B 
Article 303  
Release of goods for the Union transit procedure  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. Only goods which have been sealed in accordance with Article  299 
of this Regulation or in respect of which alternative identific ation 
measures have been taken in accordance with Article 302 of this  Regu­
lation shall be released for the Union transit procedure.  
2. On release of the goods, the customs office of departure sha ll 
transmit the particulars of the Union transit operation:  
(a) to the declared customs office of destination;  
(b) to each declared customs office of transit.  
Those particulars shall be based on data derived from the trans it declar­
ation, as amended where appropriate.  
3. The customs office of departure shall notify the holder of t he 
procedure of the release of the goods for the Union transit pro cedure.  
4. At the request of the holder of the procedure, the customs o ffice of 
departure shall provide a transit accompanying document or, whe re 
appropriate, a transit/security accompanying document to the ho lder of 
the procedure.  
The transit accompanying document shall be provided using the f orm 
set out in Annex B-02 to of Delegated Regulation (EU) 2015/2446  and, 
if necessary, supplemented by the List of items in the form set  out in 
Annex B-03 to the same Delegated Regulation. The transit/securi ty 
accompanying document shall be provided using the form set out in 
Annex B-04 to the same Delegated Regulation and supplemented by  the 
Transit/Security list of items in the form set out in Annex B-0 5 to the 
same Delegated Regulation.  
S u b s e c t i o n 3  
F o r m a l i t i e s d u r i n g t h e U n i o n t r a n s i t p r o c e d u r e  
Article 304  
Presentation of goods moved under the Union transit procedure at 
the customs office of transit  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. The goods together with the MRN of the transit declaration s hall 
be presented at each customs office of transit.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 174  
2. With respect to the presentation of the MRN of the transit 
declaration at each customs office of transit, the second parag raph of 
Article 184 of Delegated Regulation (EU) 2015/2446 shall apply.  
3. The customs offices of transit shall record the border passa ge of 
the goods on the basis of the particulars of the Union transit operation 
received from the customs office of departure. That passage sha ll be 
notified by the customs offices of transit to the customs offic e of 
departure.  
4. Where goods are carried via a customs office of transit othe r than 
that declared, the actual customs office of transit shall reque st the 
particulars of the Union transit operation from the customs off ice of 
departure and notify the border passage of the goods to the cus toms 
office of departure.  
5. The customs offices of transit may inspect the goods. Any 
inspection of the goods shall be carried out mainly on the basi s of 
the particulars of the Union transit operation received from th e 
customs office of departure.  
6. Paragraphs 1 to 4 shall not apply to the transport of goods by rail 
provided that the customs office of transit can verify the bord er passage 
of the goods by other means. Such verification shall take place  only in 
case of need. The verification may take place retrospectively.  
Article 305  
Incidents during movement of goods under a Union transit 
operation  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. The carrier shall present without undue delay after the inci dent the 
goods together with the MRN of the transit declaration to the n earest 
customs authority of the Member State in whose territory the me ans of 
transport is located where:  
(a) the carrier is obliged to deviate from the itinerary prescr ibed in 
accordance with Article 298 of this Regulation due to circumsta nces 
beyond his control;  
(b) seals are broken or tampered with in the course of a transp ort 
operation for reasons beyond the carrier’s control;  
(c) under the supervision of the customs authority, goods are t rans­
ferred from one means of transport to another means of transpor t; 
(d) imminent danger necessitates immediate partial or total unl oading of 
the sealed means of transport;  
(e) there is an incident which may affect the ability of the ho lder of the 
procedure or the carrier to comply with his obligations;  
(f) any of the elements constituting a single means of transpor t as 
referred to in Article 296(2) of this Regulation is changed.  
2. Where the customs authority in whose territory the means of 
transport is located considers that the Union transit operation  
concerned may continue, it shall take any steps that it conside rs 
necessary.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 175  
Relevant information concerning the incidents referred to in pa ragraph 1 
shall be recorded in the electronic transit system by that cust oms auth­
ority.  
3. In case of an incident as referred to in paragraph 1(c), the  customs 
authorities shall not require presentation of the goods togethe r with the 
MRN of the transit declaration if all of the following conditio ns are 
fulfilled:  
(a) the goods are transferred from a means of transport that is  not 
sealed;  
(b) the holder of the procedure or the carrier on behalf of the  holder of 
the procedure provides relevant information concerning the tran sfer 
to the customs authority of the Member State in whose territory  the 
means of transport is located;  
(c) the relevant information is recorded in the electronic tran sit system 
by that authority.  
4. In the case of an incident as referred to in paragraph 1(f),  the 
carrier may continue the Union transit operation when one or mo re 
carriages or wagons are withdrawn from a set of coupled railway  
carriages or wagons due to technical problems.  
5. In the case of an incident as referred to in paragraph 1(f),  where 
the tractor unit of a road vehicle is changed without its trail ers or semi- 
trailers being changed, the customs authority shall not require  presen­
tation of the goods together with the MRN of the transit declar ation if 
all of the following conditions are fulfilled:  
(a) the holder of the procedure or the carrier on behalf of the  holder of 
the procedure provides relevant information concerning the 
composition of the road vehicle to the customs authority of the  
Member State in whose territory that road vehicle is located;  
(b) the relevant information is recorded in the electronic tran sit system 
by that authority.  
6. Until the dates of deployment of the upgrading of the NCTS 
referred to in Annex to Implementing Decision 2014/255/EU, in t he 
cases referred to in paragraph 1, the carrier shall make the ne cessary 
entries in the transit accompanying document or in the transit/ security 
accompanying document and present without undue delay after the  
incident the goods together with the transit accompanying docum ent 
or the transit/security accompanying document to the nearest cu stoms 
authority of the Member State in whose territory the means of t ransport 
is located.  
In the cases referred to in paragraphs 3(a) and (b), 4 and 5(a)  the carrier 
is waived from the presentation of the goods and of the MRN of the 
transit declaration to this customs authority.  
Relevant information concerning incidents during transit operat ion shall 
be recorded in the electronic transit system by the customs off ice of 
transit or by the customs office of destination.  
7. Until the dates of deployment of the upgrading of the NCTS 
referred to in Annex to Implementing Decision 2014/255/EU, the 
second subparagraph of paragraph 2 of this Article shall not ap ply. ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 176  
S u b s e c t i o n 4  
F o r m a l i t i e s a t t h e c u s t o m s o f f i c e o f d e s t i n a t i o n  
Article 306  
Presentation of goods placed under the Union transit procedure at 
the customs office of destination  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. Where goods placed under a Union transit procedure arrive at  the 
customs office of destination, the following shall be presented  at that 
customs office:  
(a) the goods;  
(b) the MRN of the transit declaration;  
(c) any information required by the customs office of destinati on. 
The presentation shall take place during the official opening h ours. 
However, the customs office of destination may, at the request of the 
person concerned, allow the presentation to take place outside the 
official opening hours or at any other place.  
▼M1 
2. With respect to the presentation of the MRN of the transit 
declaration at the customs office of destination, the second pa ragraph 
of Article 184 of Delegated Regulation (EU) 2015/2446 shall app ly. 
▼B 
3. Where the presentation has taken place after expiry of the t ime- 
limit set by the customs office of departure in accordance with  
Article 297(1) of this Regulation, the holder of the procedure shall be 
deemed to have complied with the time-limit where he or the car rier 
proves to the satisfaction of the customs office of destination  that the 
delay is not attributable to him.  
4. The Union transit procedure may be ended at a customs office  
other than that declared in the transit declaration. That custo ms office 
shall then be considered to be the customs office of destinatio n. 
5. At the request of the person presenting the goods at the cus toms 
office of destination, that customs office shall endorse a rece ipt which 
certifies the presentation of the goods at that customs office and 
contains a reference to the MRN of the transit declaration.  
The receipt shall be provided using the form set out in Annex 7 2-03 and 
be completed in advance by the person concerned.  
The receipt shall not be used as alternative proof of the Union  transit 
procedure having ended within the meaning of Article 312 of thi s 
Regulation.  
Article 307  
Notification of arrival of goods under the Union transit procedure  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. The customs office of destination shall notify the customs o ffice of 
departure of arrival of the goods on the day the goods and the MRN of 
the transit declaration are presented in accordance with Articl e 306(1) of 
this Regulation.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 177  
2. Where the Union transit procedure is ended at a customs offi ce 
other than that declared in the transit declaration, the custom s office 
considered to be the customs office of destination in accordanc e with 
Article 306(4) of this Regulation shall notify the arrival to t he customs 
office of departure on the day the goods and the MRN of the tra nsit 
declaration are presented in accordance with Article 306(1) of this 
Regulation.  
The customs office of departure shall notify the arrival to the  customs 
office of destination declared in the transit declaration.  
Article 308  
Controls and issuing of alternative proof  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. Where the Union transit procedure is ended, the customs offi ce of 
destination shall carry out customs controls on the basis of th e 
particulars of the Union transit operation received from the cu stoms 
office of departure.  
2. Where the Union transit procedure is ended, no irregularity has 
been detected by the customs office of destination, and the hol der of the 
procedure presents the transit accompanying document or the tra nsit/ 
security accompanying document, that customs office shall endor se that 
document at the request of the holder of the procedure for the purposes 
of providing alternative proof in accordance with  ►M1 Article 312 ◄. 
The endorsement shall consist of the stamp of that customs offi ce, the 
official’s signature, the date and the following mention:  
‘Alternative proof — 99202’.  
Article 309  
Sending the control results  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. The customs office of destination shall notify the control r esults to 
the customs office of departure at the latest on the third day following 
the day the goods are presented at the customs office of destin ation or at 
another place in accordance with Article 306(1) of this Regulat ion. In 
exceptional cases, that time-limit may be extended up to 6 days . 
2. By derogation from paragraph 1, where goods are received by an 
authorised consignee as referred to in Article 233(4)(b) of the  Code, the 
customs office of departure shall be notified at the latest on the sixth 
day following the day the goods were delivered to the authorise d 
consignee.  
Where goods are carried by rail and one or more carriages or wa gons 
are withdrawn from a set of coupled railway carriages or wagons  due to 
technical problems, as referred to in Article 305(4) of this Re gulation, 
the customs office of departure shall be notified at the latest  on the 12th 
day following the day the first part of goods has been presente d. 
3. Until the dates of deployment of the upgrading of the NCTS 
referred to in the Annex to Implementing Decision 2014/255/EU, the 
second subparagraph of paragraph 2 of this Article shall not ap ply. ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 178  
S u b s e c t i o n 5  
E n q u i r y p r o c e d u r e a n d r e c o v e r y o f t h e c u s t o m s d e b t  
Article 310  
Enquiry procedure for goods moved under the Union transit 
procedure  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. Where the customs office of departure has not received the c ontrol 
results within 6 days in accordance with Article 309(1) of this  Regu­
lation or the first subparagraph of Article 309(2) of this Regu lation or 
within 12 days in accordance with the second subparagraph of 
Article 309(2) of this Regulation after receiving the notificat ion of 
arrival of the goods, that customs office shall immediately req uest the 
control results from the customs office of destination which se nt the 
notification of arrival of the goods.  
The customs office of destination shall send the control result s immedi­
ately after receiving the request from the customs office of de parture.  
2. Where the customs authority of the Member State of departure  has 
not yet received information that allows for the discharge of t he Union 
transit procedure or for the recovery of the customs debt, it s hall request 
the relevant information from the holder of the procedure or, w here 
sufficient particulars are available at the place of destinatio n, from the 
customs office of destination, in the following cases:  
(a) the customs office of departure has not received the notifi cation of 
arrival of the goods by the expiry of the time-limit for the pr esen­
tation of the goods set in accordance with Article 297 of this 
Regulation;  
(b) the customs office of departure has not received the contro l results 
requested in accordance with paragraph 1;  
(c) the customs office of departure becomes aware that the noti fication 
of arrival of the goods or the control results were sent in err or. 
3. The customs authority of the Member State of departure shall  send 
requests for information in accordance with paragraph 2(a) with in a 
period of 7 days after the expiry of the time-limit referred to  therein 
and requests for information in accordance with paragraph 2(b) within a 
period of 7 days after the expiry of the applicable time-limit referred to 
in paragraph 1.  
However, if, before the expiry of those time-limits, the custom s 
authority of the Member State of departure receives information  that 
the Union transit procedure has not been ended correctly, or su spects 
that to be the case, it shall send the request without delay.  
4. Replies to requests made in accordance with paragraph 2 shal l be 
sent within 28 days from the date on which the request was sent . 
5. Where, following a request in accordance with paragraph 2, t he 
customs office of destination has not provided sufficient infor mation for 
the Union transit procedure to be discharged, the customs autho rity of 
the Member State of departure shall request the holder of the p rocedure 
to provide that information, at the latest 35 days after initia ting the 
enquiry procedure.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 179  
However, until the dates of deployment of the upgrading of the NCTS 
referred to in Annex to Implementing Decision 2014/255/EU, that  
customs authority shall request the holder of the procedure to provide 
that information, at the latest 28 days after the initiating th e enquiry 
procedure.  
The holder of the procedure shall reply to that request within 28 days 
from the date on which it was sent.  
6. If the information provided in a reply from the holder of th e 
procedure in accordance with paragraph 5 is not sufficient to 
discharge the Union transit procedure, but the customs authorit y of 
the Member State of departure considers it sufficient in order to 
continue the enquiry procedure, that authority shall immediatel y send 
a request for supplementary information to the customs office i nvolved.  
That customs office shall reply to the request within 40 days f rom the 
date on which it was sent.  
7. Where during the steps of an enquiry procedure set out in pa ra­
graphs 1 to 6 it is established that the Union transit procedur e was 
ended correctly, the customs authority of the Member State of 
departure shall discharge the Union transit procedure and shall  immedi­
ately inform the holder of the procedure and, where appropriate , any 
customs authority that may have initiated a recovery procedure.  
8. Where during the steps of an enquiry procedure set out in pa ra­
graphs 1 to 6 it is established that the Union transit procedur e cannot be 
discharged, the customs authority of the Member State of depart ure 
shall establish whether a customs debt has been incurred.  
If a customs debt has been incurred, the customs authority of t he 
Member State of departure shall take the following measures:  
(a) identify the debtor;  
(b) determine the customs authority responsible for the notific ation of 
the customs debt in accordance with Article 102(1) of the Code.  
Article 311  
Request to transfer recovery of the customs debt  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. Where the customs authority of the Member State of departure , 
during the enquiry procedure, and before the time-limit referre d to in 
Article 77(a) of Delegated Regulation (EU) 2015/2446 expires, o btains 
evidence that the place where the events from which the customs  debt 
arises occurred is in another Member State, that authority shal l immedi­
ately and in any event within that time-limit send all the info rmation 
available to the competent customs authority at that place.  
2. The competent customs authority at that place shall acknowle dge 
receipt of the information and inform the customs authority of the ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 180  
Member State of departure whether it is responsible for the rec overy. If 
the customs authority of the Member State of departure has not received 
that information within 28 days, it shall immediately resume th e enquiry 
procedure or start the recovery.  
▼M3 
3. Where the customs authority of a Member State involved in a 
transit operation obtains evidence, before the time-limit refer red to in 
Article 77(a) of Delegated Regulation (EU) 2015/2446 expires, t hat the 
place where the events from which the customs debt arises occur red is 
in its territory, that authority shall immediately and in any e vent within 
that time-limit send a duly justified request to the customs au thority of 
the Member State of departure to transfer the responsibility to  start the 
recovery to the requesting customs authority.  
4. The customs authority of the Member State of departure shall  
acknowledge the receipt of the request made in accordance with 
paragraph 3 and shall inform the requesting customs authority, within 
28 days from the date on which the request was sent, whether it  agrees 
to satisfy the request and to transfer to the requesting author ity the 
responsibility to start the recovery.  
▼B 
Article 312  
Alternative proof of ending the Union transit procedure  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. The Union transit procedure shall be considered as having be en 
ended correctly where the holder of the procedure presents, to the satis­
faction of the customs authority of the Member State of departu re, one 
of the following documents identifying the goods:  
(a) a document certified by the customs authority of the Member  State 
of destination which identifies the goods and establishes that the 
goods have been presented at the customs office of destination,  or 
have been delivered to an authorised consignee as referred to i n 
Article 233(4)(b) of the Code;  
(b) a document or a customs record, certified by the customs au thority 
of a Member State which establishes that the goods have physica lly 
left the customs territory of the Union;  
(c) a customs document issued in a third country where the good s are 
placed under a customs procedure;  
(d) a document issued in a third country, stamped or otherwise certified 
by the customs authority of that country and establishing that the 
goods are considered to be in free circulation in that country.  
2. Instead of the documents referred to in paragraph 1, copies thereof 
certified as being true copies by the body which certified the original 
documents, by the authority of the third country concerned or b y an 
authority of a Member State may be provided as proof.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 181  
3. The notification of arrival of the goods referred to in  
►M1 Article 307 ◄ shall not be considered to be proof that the 
Union transit procedure has been ended correctly.  
S u b s e c t i o n 6  
S i m p l i f i c a t i o n s u s e d 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  
Article 313  
Territorial scope of simplifications 
▼M1 
(Article 233(4)(a),(b),(c) and (e) of the Code)  
▼B 
1. The simplifications referred to in Article 233(4)(a) and (c)  of the 
Code shall apply only to Union transit operations beginning in the 
Member State where the authorisation of the simplifications is granted.  
2. The simplification referred to in Article 233(4)(b) of the C ode 
shall apply only to Union transit operations ending in the Memb er 
State where the authorisation of the simplification is granted.  
3. The simplification referred to in Article 233(4)(e) of the C ode 
shall apply in the Member States specified in the authorisation  of the 
simplification.  
Article 314  
Placing of goods under the Union transit procedure by an 
authorised consignor  
(Article 233(4)(a) of the Code)  
1. Where an authorised consignor intends to place goods under t he 
Union transit procedure, he shall lodge a transit declaration a t the 
customs office of departure. The authorised consignor cannot st art the 
Union transit procedure until the expiry of the time-limit spec ified in the 
authorisation referred to in Article 233(4)(a) of the Code.  
2. The authorised consignor shall enter the following informati on 
into the electronic transit system:  
(a) the itinerary where an itinerary has been prescribed in acc ordance 
with ►M1 Article 298 ◄;  
(b) the time-limit set in accordance with Article 297 of this R egulation 
within which the goods shall be presented at the customs office  of 
destination;  
(c) the number and the individual seal identifiers of the seals , where 
appropriate.  
3. The authorised consignor may print a transit accompanying 
document or transit/security accompanying document only after 
receipt of the notification of the release of the goods for the  Union  ▼B
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transit procedure from the customs office of departure. However , until 
the dates of deployment of the upgrading of the NCTS referred t o in 
Annex to Implementing Decision 2014/255/EU, the authorised 
consignor shall print those documents.  
Article 315  
Formalities for goods moved under the Union transit procedure 
received by an authorised consignee  
(Article 233(4)(b) of the Code)  
1. When the goods arrive at a place specified in the authorisat ion 
referred to in Article 233(4)(b) of the Code, the authorised co nsignee 
shall:  
(a) immediately notify the customs office of destination of arr ival of the 
goods and inform it of any irregularities or incidents that occ urred 
during transport;  
(b) unload the goods only after obtaining the permission from t he 
customs office of destination;  
(c) after unloading, enter the results of the inspection and an y other 
relevant information relating to the unloading into his records  
without delay;  
(d) notify the customs office of destination of the results of the 
inspection of the goods and inform it of any irregularities on the 
third day following the day on which he has received the 
permission to unload the goods, at the latest.  
2. When the customs office of destination has received notifica tion of 
arrival of the goods at the premises of the authorised consigne e, it shall 
notify the customs office of departure of the arrival of the go ods. 
3. When the customs office of destination has received the resu lts of 
the inspection of the goods referred to in paragraph 1(d), it s hall send 
the control results to the customs office of departure on the s ixth day 
following the day the goods were delivered to the authorised co nsignee, 
at the latest.  
Article 316  
End of the Union transit procedure for goods received by an 
authorised consignee  
(Article 233(4)(b) of the Code)  
1. The holder of the procedure shall be considered to have fulf illed 
his obligations and the transit procedure shall be deemed to en d in 
accordance with Article 233(2) of the Code, when the goods have  
been presented intact to the authorised consignee as provided f or in 
Article 233(4)(b) of the Code at the place specified in the aut horisation 
within the time-limit set in accordance with Article 297(1) of this 
Regulation.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 183  
2. At the carrier’s request the authorised consignee shall issu e the 
receipt which certifies the arrival of the goods at a place spe cified in the 
authorisation referred to in Article 233(4)(b) of the Code and contains a 
reference to the MRN of the Union transit operation. The receip t shall 
be provided using the form set out in Annex 72-03.  
Article 317  
Formalities for the use of seals of a special type  
(Article 233(4)(c) of the Code)  
1. Seals of a special type shall fulfil the requirements laid d own in 
Article 301(1) of this Regulation.  
Where seals have been certified by a competent body in accordan ce 
with ISO International Standard No 17712:2013 ‘Freight containe rs - 
Mechanical Seals’, those seals shall be deemed to fulfil those require­
ments.  
For containerised transports, seals with high-security features  shall be 
used to the widest possible extent.  
2. The seal of a special type shall bear either of the followin g indi­
cations:  
(a) the name of the person authorised in accordance with 
Article 233(4)(c) of the Code to use it;  
(b) a corresponding abbreviation or code on the basis of which the 
customs authority of the Member State of departure can identify  
the person concerned.  
3. The holder of the procedure shall enter the number and the i ndi­
vidual seal identifiers of the seals of a special type in the t ransit 
declaration and shall affix seals no later than when goods are released 
for the Union transit procedure.  
Article 318  
Customs supervision for the use of seals of a special type  
(Article 233(4)(c) of the Code)  
The customs authority shall do the following:  
(a) notify the Commission and the customs authorities of the ot her 
Member States of seals of a special type in use and of seals of  a  
special type which it has decided not to approve for reasons of  
irregularities or technical deficiencies;  
(b) review the seals of a special type approved by it and in us e, when it 
receives information that another authority has decided not to 
approve a particular seal of a special type;  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 184  
(c) conduct a mutual consultation in order to reach a common 
assessment;  
(d) monitor the use of the seals of a special type by persons a uthorised 
in accordance with Article 197 of Delegated Regulation (EU) 
2015/2446.  
Where necessary, the Commission and the Member States in agreem ent 
with each other may establish a common numbering system, define  use 
of common security features and technology.  
Article 319  
Consultation prior to authorisations to use an electronic transport 
document as a transit declaration for air transport or maritime 
transport  
(Article 22 of the Code)  
After having examined whether the conditions laid down in Artic le 191 
of Delegated Regulation (EU) 2015/2446 and the conditions laid down 
in Article 199 of that Delegated Regulation for air transport o r in 
Article 200 of that Delegated Regulation for maritime transport , respect­
ively, for the authorisation are met, the customs authority com petent to 
take a decision shall consult the customs authority at the airp orts of 
departure and destination in the event of air transport or the customs 
authority at the ports of departure and destination in the even t of 
maritime transport.  
The time-limit for the consultation shall be fixed at 45 days f rom the 
communication referred to in  ►M1 Article 14 ◄ from the customs 
authority competent to take a decision of the conditions and cr iteria 
which need to be examined by the consulted customs authority.  
Article 320  
Formalities for the use of an electronic transport document as a 
transit declaration for air transport or maritime transport  
(Article 233(4)(e) of the Code)  
1. The goods shall be released for the Union transit procedure when 
the particulars of the electronic transport document have been made 
available to the customs office of departure at the airport in the event 
of air transport or to the customs office of departure at the p ort in the 
event of maritime transport in accordance with the means define d in the 
authorisation.  
2. Where the goods are to be placed under the Union transit 
procedure, the holder of the procedure shall enter the appropri ate 
codes next to all items in the electronic transport document.  
3. The Union transit procedure shall end when the goods are 
presented at the customs office of destination at the airport i n the 
event of air transport or at the customs office of destination at the 
port in the event of maritime transport, and the particulars of  the elec­
tronic transport document have been made available to that cust oms 
office in accordance with the means defined in the authorisatio n. ▼B
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4. The holder of the procedure shall notify the customs offices  of 
departure and destination immediately of all offences and irreg ularities.  
5. The Union transit procedure is deemed to be discharged unles s the 
customs authorities have received information or have establish ed that 
the procedure has not ended correctly.  
S u b s e c t i o n 7  
G o o d s t r a n s p o r t e d b y f i x e d t r a n s p o r t i n s t a l l a t i o n  
Article 321  
Transport by fixed transport installation and operation of the 
Union transit procedure  
(Articles 226(3)(a) and 227(2)(a) of the Code)  
1. Where the goods transported by a fixed transport installatio n enter 
the customs territory of the Union through that installation, t hose goods 
shall be deemed to be placed under the Union transit procedure when 
entering that territory.  
2. Where the goods are already in the customs territory of the Union 
and is transported by a fixed transport installation, those goo ds shall be 
deemed to be placed under the Union transit procedure when plac ed 
into the fixed transport installation.  
3. For the purposes of the Union transit procedure where goods are 
transported by fixed transport installations, the holder of the  procedure 
shall be the operator of the fixed transport installation estab lished in the 
Member State through the territory of which the goods enter the  
customs territory of the Union in the case referred to in parag raph 1 
or the operator of the fixed transport installation in the Memb er State in 
which the movement starts in the case referred to in paragraph 2. 
The holder of the procedure and the customs authority shall agr ee on 
the methods of customs supervision over the goods transported.  
4. For the purposes of Article 233(3) of the Code, the operator  of a 
fixed transport installation established in a Member State thro ugh the 
territory of which the goods are transported by fixed transport  instal­
lation shall be regarded as the carrier.  
▼M4 
5. The Union transit procedure shall be deemed to have ended wh en: 
(a) the appropriate entry is made in the commercial records of the 
consignee, or  
(b) the operator of the fixed transport installation certified that the 
goods transported by fixed transport installation:  
(i) have arrived at the consignee’s plant;  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 186  
(ii) are accepted into the distribution network of the consigne e; or  
(iii) have left the customs territory of the Union.  
6. Non-Union goods shall be deemed to be in temporary storage 
from the moment the Union transit procedure has ended in accord ance 
with point (a) or points (b)(i) or (ii) of paragraph 5.  
▼B 
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  
Article 322  
Discharge of the temporary admission procedure in cases 
concerning means of rail transport, pallets and containers  
(Article 215 of the Code)  
1. For means of rail transport used jointly under an agreement 
between Union and non-Union carriers providing transport servic es by 
rail, the temporary admission procedure maybe discharged when m eans 
of rail transport of the same type or of the same value as thos e which 
were put at the disposal of a person established in the customs  territory 
of the Union are exported or re-exported.  
2. For pallets, the temporary admission procedure maybe dischar ged 
when pallets of the same type or of the same value as those whi ch were 
placed under the procedure are exported or re-exported.  
3. For containers, in accordance with the Convention on Customs  
Treatment of Pool Containers used in International Transport (  1 ), the 
temporary admission procedure shall be discharged when containe rs 
of the same type or of the same value as those which were place d 
under the procedure are exported or re-exported.  
Article 323  
Special discharge for goods for events or for sale  
(Article 215 of the Code)  
For the purposes of discharging the temporary admission procedu re in 
respect of goods referred to in Article 234(1) of Delegated Reg ulation 
(EU) 2015/2446 with the exception of goods referred to in Artic le 1(1) 
of Directive 2008/118/EC, their consumption, destruction or dis tribution 
free of charge to the public at the event shall be considered a s re-export 
provided that their quantity corresponds to the nature of the e vent, the 
number of visitors and the extent of the participation of the h older of 
the procedure therein.  ▼M4 
( 1 ) OJ L 91, 22.4.1995, p. 46.
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Article 323a  
Special discharge for goods to be moved or used in the context of 
military activities  
(Article 215 of the Code)  
For the purposes of discharging the temporary admission procedu re in 
respect of goods referred to in Article 235a of Delegated Regul ation 
(EU) 2015/2446, their consumption or destruction shall be consi dered as 
re-export provided that the consumed or destroyed quantity corr esponds 
to the nature of the military activity.  
▼B 
CHAPTER 5  
Processing  
I n w a r d p r o c e s s i n g  
Article 324  
Special cases of discharge of the inward processing IM/EX 
procedure  
(Article 215 of the Code)  
1. For the purposes of discharging the inward processing IM/EX 
procedure, the following shall be regarded as re-export:  
(a) the processed products are delivered to persons who are eli gible for 
relief from import duty pursuant to the Vienna Convention of 
18 April 1961 on Diplomatic Relations, or to the Vienna 
Convention of 24 April 1963 on Consular Relations, or the New 
York Convention of 16 December 1969 on Special Missions as 
referred to in Article 128(1)(a) of Council Regulation (EC) No 
1186/2009 (  1 ); 
(b) the processed products are delivered to the armed forces of  other 
countries stationed in the territory of a Member State, where t hat 
Member State grants special relief from import duty in accordan ce 
with Article 131(1) of Regulation (EC) No 1186/2009;  
(c) the delivery of aircraft;  
(d) the delivery of spacecraft and related equipment;  
▼M3 
(e) the delivery of main processed products for which the  erga omnes  
import duty rate is ‘free’ or for which an authorised release c ertifi­
cate EASA Form 1 or an equivalent certificate as referred to in  
Article 2 of Council Regulation (EU) 2018/581 (  2 ) has been issued;  ▼M4 
( 1 ) Council Regulation (EC) No 1186/2009 of 16 November 2009 sett ing up a 
Community system of reliefs from customs duty (OJ L 324, 10.12. 2009, 
p. 23). 
( 2 ) 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).
 02015R2447 — EN — 01.01.2021 — 008.003 — 188  
(f) disposal, in accordance with the relevant provisions, of se condary 
processed products whose destruction under customs supervision is 
prohibited on environmental grounds.  
2. Paragraph 1 shall not apply:  
(a) where non-Union goods placed under the inward processing IM /EX 
procedure would be subject to an agricultural or commercial pol icy 
measure, a provisional or definitive anti-dumping duty, a count er­
vailing duty, a safeguard measure or an additional duty resulti ng 
from a suspension of concessions if they were declared for rele ase 
for free circulation;  
▼M4 
However, paragraph 1 shall apply in cases where non-Union goods  
placed under the inward processing IM/EX procedure would be 
subject to prior Union surveillance, if they were declared for 
release for free circulation, subject to the condition that the  holder 
of the authorisation for inward processing IM/EX provides the d ata 
elements in accordance with the relevant surveillance measure;  
▼B 
(b) where a customs debt would be incurred in accordance with 
Article 78(1) of the Code for non-originating goods placed unde r 
the inward processing IM/EX procedure if the holder of the auth ­
orisation intends to re-export the processed products.  
3. In the case of paragraph 1(c), the supervising customs offic e shall 
allow the inward processing IM/EX procedure to be discharged on ce the 
goods placed under the procedure have been used for the first t ime for 
the manufacture, repair including maintenance, modification or 
conversion of aircraft or parts thereof, on condition that the records 
of the holder of the procedure are such as to make it possible to 
verify that the procedure is being correctly applied and operat ed. 
4. In the case of paragraph 1(d), the supervising customs offic e shall 
allow the inward processing IM/EX procedure to be discharged on ce the 
goods placed under the procedure have been used for the first t ime for 
the manufacture, repair including maintenance, modification or 
conversion of satellites, their launch vehicles and ground stat ion 
equipment and parts thereof that are an integral part of the sy stems, 
on condition that the records of the holder of the procedure ar e such as 
to make it possible to verify that the procedure is being corre ctly 
applied and operated.  
5. In the case of paragraph 1(e), the supervising customs offic e shall 
allow the inward processing IM/EX procedure to be discharged on ce the 
goods placed under the procedure have been used for the first t ime in 
the processing operations related to the delivered processed pr oducts or 
to parts thereof, on condition that the records of the holder o f the 
procedure are such as to make it possible to verify that the pr ocedure 
is being correctly applied and operated.  
6. In the case of paragraph 1(f), the holder of the inward proc essing 
procedure shall prove that discharge of the inward processing I M/EX 
procedure in accordance with the normal rules is either impossi ble or 
uneconomic.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 189  
Article 325  
Processed products or goods deemed to have been released for free 
circulation  
(Article 215 of the Code)  
1. Where the authorisation for inward processing IM/EX has 
specified that processed products or goods placed under the pro cedure 
are deemed to have been released for free circulation if they h ave not 
been placed under a subsequent customs procedure or re-exported  on 
expiry of the period for discharge, the customs declaration for  release 
for free circulation shall be deemed to have been lodged and ac cepted 
and release granted on the date of expiry of the period for dis charge.  
2. In the cases referred to in paragraph 1, the products or the  goods 
placed under the inward processing IM/EX procedure shall become  
Union goods when they are put on the market.  
TITLE VIII  
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE 
UNION  
CHAPTER 1  
Formalities prior to the exit of goods  
Article 326  
Electronic system relating to exit  
(Article 16(1) of the Code)  
For the processing and exchange of information relating to the exit of 
goods out of the customs territory of the Union, an electronic system set 
up for those purposes pursuant to Article 16(1) of the Code sha ll be 
used.  
The first paragraph of this Article shall be applicable from th e dates of 
deployment of the UCC AES referred to in the Annex to Implement ing 
Decision 2014/255/EU.  
Article 327  
Goods not covered by a pre-departure declaration  
(Article 267 of the Code)  
Where it is found that goods intended to be taken out of the cu stoms 
territory of the Union are not covered by a pre-departure decla ration, 
and except where the obligation to lodge such a declaration is waived, 
the exit of the goods shall be subject to the lodgement of such  a  
declaration.  
Article 328  
Risk analysis  
(Article 264 of the Code)  
1. Risk analysis shall be carried out prior to the release of t he goods 
within a time-limit which corresponds to the period between the  end of  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 190  
the time-limit for the lodgement of the pre-departure declarati on as laid 
down in Article 244 of Delegated Regulation (EU) 2015/2446 and the 
loading or the departure of the goods, as appropriate.  
2. Where a waiver from the obligation to lodge a pre-departure 
declaration pursuant to Article 245 of Delegated Regulation (EU ) 
2015/2446 applies, risk analysis shall be carried out upon pres entation 
of the goods on the basis of the customs declaration or re-expo rt 
declaration covering those goods or, where not available, on th e basis 
of any other available information about the goods.  
CHAPTER 2  
Formalities on exit of goods  
Article 329  
Determination of the customs office of exit  
(Article 159(3) of the Code)  
1. Except where paragraphs 2 to 7 apply, the customs office of exit 
shall be the customs office competent for the place from where the 
goods leave the customs territory of the Union for a destinatio n 
outside that territory.  
2. In the case of goods leaving the customs territory of the Un ion by 
fixed transport installation, the customs office of exit shall be the 
customs office of export.  
▼M3 
3. Where the goods are loaded in a seaport onto a vessel that i s not 
assigned to a regular shipping service as referred to in Articl e 120 of 
Delegated Regulation (EU) 2015/2446 for carriage to a destinati on 
outside the customs territory of the Union, the customs office of exit 
shall be the customs office competent for the place where the g oods are 
loaded onto such vessel.  
4. Where paragraph 3 does not apply and the goods are loaded on to 
a vessel or onto an aircraft without any subsequent transhipmen t for 
carriage to a destination outside the customs territory of the Union by 
sea or air, the customs office of exit shall be the customs off ice 
competent for the place where the goods are loaded onto such ve ssel 
or aircraft.  
▼B 
5. Where, after having been released for export, goods are plac ed 
under an external transit procedure, the customs office of exit  shall be 
the customs office of departure of the transit operation.  
6. Where, after having been released for export, goods are plac ed 
under a transit procedure other than the external transit proce dure, the 
customs office of exit shall be the customs office of departure  of the 
transit operation provided that either of the following conditi ons is 
fulfilled:  
(a) the customs office of destination of the transit operation is situated 
in a common transit country;  
(b) the customs office of destination of the transit operation is situated 
at the border of the customs territory of the Union and the goo ds are 
taken out of that customs territory, after having passed throug h a 
country or territory outside the customs territory of Union.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 191  
7. On request the customs office of exit shall be the customs o ffice 
competent for the place where the goods are taken over under a single 
transport contract for transport of the goods out of the custom s territory 
of the Union by the railway companies, the postal operators, th e airlines 
or the shipping companies provided that the goods are to leave the 
customs territory of the Union by rail, post, air or sea.  
▼M3 
7a. From the date of deployment of the Automated Export System 
(AES) referred to in the Annex to Implementing Decision (EU) 
2016/578 at the latest, paragraphs 6 and 7 shall not apply in c ases 
where Union goods falling within a category listed in Article 1 (1) of 
Directive 2008/118/EC are exported.  
From the date of deployment of the Automated Export System (AES ) 
referred to in the Annex to Implementing Decision (EU) 2016/578  at the 
latest, paragraph 7 shall not apply in cases where non-Union go ods are 
re-exported.  
▼M1 __________  
▼B 
9. Where a re-export notification is to be lodged in accordance  with 
Article 274(1) of the Code, the customs office of exit shall be  the 
customs office competent for the place where the goods are in t he 
free zone or in temporary storage.  
Article 330  
Communication between the customs offices of export and exit  
(Article 267(1) of the Code)  
Except where the customs declaration takes the form of an entry  in the 
declarant’s records in accordance with Article 182 of the Code,  on 
release of the goods, the customs office of export shall, trans mit the 
particulars of the export declaration to the declared customs o ffice of 
exit. Those particulars shall be based on data derived from the  export 
declaration, as amended where appropriate.  
Article 331  
Presentation of goods at the customs office of exit  
(Article 267 of the Code)  
1. The person presenting goods on exit shall at the moment of p res­
entation of the goods at the customs office of exit:  
(a) indicate the MRN of the export or re-export declaration;  
(b) indicate any discrepancies between the goods declared and r eleased 
for export and those presented, including cases where goods hav e 
been repackaged or containerised before their presentation at t he 
customs office of exit;  
(c) where only part of the goods covered by an export or re-exp ort 
declaration is presented, the person presenting the goods shall  
also indicate the quantity of the goods actually presented.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 192  
However, where those goods are presented in packages or contain e­
rised, he shall notify the number of packages and, if container ised, 
the container identification numbers.  
►M1 2. ◄ Goods declared for export or re-export may be presented 
at a customs office of exit other than that declared in the exp ort or re- 
export declaration. Where the actual customs office of exit is located in 
another Member State than that originally declared, that custom s office 
shall request the particulars of the export or re-export declar ation from 
the customs office of export.  
▼M4 
3. Where goods transported by a fixed transport installation ar e taken 
out of the customs territory of the Union through that installa tion, those 
goods shall be deemed to be presented to customs when placed in to the 
fixed transport installation.  
▼B 
Article 332  
Formalities on exit of goods  
(Article 267 of the Code)  
1. Where goods to be taken out of the customs territory of the Union 
are subject to customs controls, the customs office of exit sha ll examine 
the goods on the basis of the information received from the cus toms 
office of export.  
2. Where the person presenting the goods indicates, or the cust oms 
office of exit discovers, that some of the goods declared for e xport, re- 
export or outward processing are missing when presented to the customs 
office of exit, that customs office shall inform the customs of fice of 
export about the missing goods.  
3. Where the person presenting the goods indicates, or the cust oms 
office of exit discovers, that some of the goods presented to t he customs 
office of exit are in excess of those declared for export, re-e xport or 
outward processing, that customs office shall refuse the exit o f the 
goods in excess until an export or re-export declaration has be en 
lodged for those goods. That export or re-export declaration ma y be 
lodged at the customs office of exit.  
4. Where the person presenting the goods indicates, or the cust oms 
office of exit discovers, that there is a discrepancy in the na ture of the 
goods declared for export, re-export or outward processing comp ared to 
those presented to the customs office of exit, the customs offi ce of exit 
shall refuse the exit of those goods until an export or re-expo rt 
declaration has been lodged for them and shall inform the custo ms 
office of export. That export or re-export declaration may be l odged 
at the customs office of exit.  
5. The carrier shall notify the exit of the goods to the custom s office 
of exit by providing all of the following information:  
(a) the unique consignment reference number or the transport do cument 
reference number;  
(b) where the goods are presented in packages or containerised the 
number of packages and, if containerised, the container identif i­
cation numbers;  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 193  
(c) the MRN of the export or re-export declaration where applic able.  
▼M3 
The obligation laid down in the first subparagraph shall not ap ply 
insofar as that information is available to the customs authori ties 
through existing commercial, port or transport information syst ems, or 
in the situation covered by Article 329(7).  
▼B 
6. For the purposes of paragraph 5, the person handing over the  
goods to the carrier shall provide him with the particulars ref erred to 
in that paragraph.  
The carrier may load the goods for carriage out of the customs territory 
of the Union where the information referred to in paragraph 5 i s 
available to him.  
Article 333  
Supervision of goods released for exit and exchange of information 
between customs offices  
(Article 267 of the Code)  
1. Once goods have been released for exit, the customs office o f exit 
shall supervise them until they are taken out of the customs te rritory of 
the Union.  
2. Where the customs offices of exit and export are different, the 
customs office of exit shall inform the customs office of expor t of the 
exit of the goods at the latest on the working day following th e day on 
which the goods have left the customs territory of the Union.  
However, in the cases referred to in paragraphs 3 to 7 of Artic le 329 of 
this Regulation, the time-limit for the customs office of exit to inform 
the customs office of export of the exit of the goods shall be the 
following:  
(a) in the cases referred to in Article 329(3) and (4), at the latest on the 
working day following the day on which the vessel or aircraft o n 
which the goods have been loaded has left the port or airport o f 
loading;  
(b) in the cases referred to in Article 329(5), at the latest o n the 
working day following the day on which the goods have been 
placed under the external transit procedure;  
(c) in the cases referred to in Article 329(6), at the latest o n the 
working day following the day on which the transit procedure ha s 
been discharged;  
(d) in the cases referred to in Article 329(7), at the latest o n the 
working day following the day on which the goods have been 
taken over under cover of a single transport contract.  
3. Where the customs offices of exit and export are different a nd the 
exit of the goods is refused, the customs office of exit shall inform the 
customs office of export at the latest on the working day follo wing the 
day on which the exit of the goods has been refused.  
▼M3 
4. Where goods covered by one export or re-export declaration a re 
moved to a customs office of exit and subsequently leave the cu stoms 
territory of the Union as more than one consignment due to unfo reseen 
circumstances, the customs office of exit shall inform the cust oms office 
of export of the exit of the goods only once all the goods have  left the 
customs territory of the Union.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 194  
5. In unforeseen circumstances, where goods covered by one expo rt 
or re-export declaration are moved to a customs office of exit and 
subsequently leave the customs territory of the Union through m ore 
than one customs office of exit, any of the persons referred to  in 
Article 267(2) of the Code may request the customs office of ex it 
where the goods were first presented to inform the other custom s 
office(s) of exit from where part of the goods will leave the c ustoms 
territory of the Union. Each customs office of exit shall super vise the 
physical exit of the goods which leave the customs territory of  the 
Union from that office. The subsequent customs office(s) of exi t shall 
inform the first customs office of exit about those goods which  have left 
the customs territory of Union from those offices. The first cu stoms 
office of exit and the subsequent customs office(s) of exit sha ll 
exchange that information in agreement with each other, and out side 
the Automated Export System referred to in the Annex to Impleme nting 
Decision (EU) 2016/578. The first customs office of exit shall inform 
the customs office of export when all the goods have left the c ustoms 
territory of the Union.  
▼B 
6. Where goods are to leave the customs territory of the Union in the 
case referred to in Article 329(7) of this Regulation, the carr ier shall 
upon the request by the competent customs authorities at the po int of 
exit provide information on those goods. That information shall  consist 
in one of the following:  
(a) the MRN of the export declaration;  
(b) a copy of the single transport contract for the goods conce rned;  
(c) the unique consignment reference number or the transport do cument 
reference number and where the goods are presented in packages or 
containerised, the number of packages and, if containerised, th e 
container identification number.  
▼M3 
7. By derogation from points (b) and (c) of the second subparag raph 
of paragraph 2 of this Article, until the dates of deployment o f the 
Automated Export System referred to in the Annex to Implementin g 
Decision (EU) 2016/578, in the cases referred to in Article 329 (5) and 
329(6) of this Regulation, the time-limit for the customs offic e of exit to 
inform the customs office of export of the exit of the goods sh all be the 
first working day following the day on which the goods are plac ed 
under that transit procedure or the goods leave the customs ter ritory 
of the union or the transit procedure is discharged.  
__________  
▼B 
Article 334  
Certification of exit of goods  
(Article 267 of the Code)  
1. The customs office of export shall certify the exit of the g oods to 
the declarant or the exporter in the following cases:  
(a) where that office has been informed of the exit of the good s by the 
customs office of exit;  ▼M3
 02015R2447 — EN — 01.01.2021 — 008.003 — 195  
(b) where that office is the same as the customs office of exit  and the 
goods have exited;  
(c) where that office considers that the evidence provided in a ccordance 
with Article 335(4) of this Regulation is sufficient.  
2. Where the customs office of export has certified the exit of  the 
goods in accordance with paragraph 1(c), it shall inform the cu stoms 
office of exit thereof.  
Article 335  
Enquiry procedure  
(Article 267 of the Code)  
1. Where, after 90 days from the release of goods for export, t he 
customs office of export has not been informed of the exit of t he goods, 
it may request the declarant to inform it of the date on which and the 
customs office of exit from which the goods left the customs te rritory of 
the Union.  
2. The declarant may, on his own initiative, inform the customs  
office of export of the dates on which and the customs offices of exit 
from which the goods left the customs territory of the Union.  
3. Where the declarant provides information to the customs offi ce of 
export in accordance with paragraph 1 or 2, he may request the customs 
office of export to certify the exit. For that purpose, the cus toms office 
of export shall request information on the exit of the goods fr om the 
customs office of exit, which shall respond within 10 days.  
Where the customs office of exit does not respond within that t ime- 
limit, the customs office of export shall inform the declarant thereof.  
4. Where the customs office of export informs the declarant tha t the 
customs office of exit has not responded within the time-limit referred 
to in paragraph 3, the declarant may provide to the customs off ice of 
export evidence that the goods have left the customs territory of the 
Union.  
That evidence may be provided, in particular, by one of the fol lowing 
means or a combination thereof:  
(a) a copy of the delivery note signed or authenticated by the consignee 
outside the customs territory of the Union;  
(b) the proof of payment;  
(c) the invoice;  
(d) the delivery note;  
(e) a document signed or authenticated by the economic operator  which 
has taken the goods out of the customs territory of the Union;  
(f) a document processed by the customs authority of a Member S tate 
or a third country in line with the rules and procedures applic able in 
that State or country;  ▼B
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(g) economic operators’ records of goods supplied to ships, air craft or 
offshore installations.  
CHAPTER 3  
Export and re-export  
Article 336  
Export or re-export declaration for goods in several consignments  
(Article 162 of the Code)  
Where goods are intended to be taken out of the customs territo ry of the 
Union as more than one consignment each individual consignment shall 
be covered by a separate export or re-export declaration.  
Article 337  
Retrospective lodgement of an export or re-export declaration  
(Articles 162 and 267 of the Code)  
1. Where an export or re-export declaration was required but th e 
goods have been brought out of the customs territory of the Uni on 
without such declaration, the exporter shall lodge a retrospect ive 
export or re-export declaration. That declaration shall be lodg ed at the 
customs office competent for the place where the exporter is es tablished. 
That customs office shall certify the exit of the goods to the exporter 
provided that the release would have been granted if the declar ation had 
been lodged before the exit of the goods from the customs terri tory of 
the Union and it has the evidence at its disposal that the good s have left 
the customs territory of the Union.  
2. Where Union goods which were intended for re-import have lef t 
the customs territory of the Union but are no longer intended t o be re- 
imported, and a different type of customs declaration would hav e been 
used if there was no intention of re-importation, the exporter may lodge 
a retrospective export declaration, replacing the original decl aration, at 
the customs office of export. That customs office shall certify  the exit of 
the goods to the exporter.  
However, where the Union goods have left the customs territory of the 
Union under cover of an ATA and CPD carnet, the customs office of 
export shall certify the exit of the goods to the exporter prov ided that 
the re-importation voucher and counterfoil of the ATA and CPD c arnet 
are invalidated.  
Article 338  
Lodgement of a re-export declaration for goods covered by an ATA 
and CPD carnet  
(Article 159(3) of the Code)  
The competent customs office for the re-export of goods covered  by an 
ATA and CPD carnet shall, in addition to the customs offices re ferred 
to in Article 221(2) of this Regulation, be the customs office of exit.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 197  
Article 339  
Use of an ATA and CPD carnet as an export declaration  
(Article 162 of the Code)  
1. An ATA and CPD carnet shall be considered an export declarat ion 
where the carnet has been issued in a Member State contracting party to 
the ATA Convention or Istanbul Convention and endorsed and guar an­
teed by an association established in the Union and forming par t of a 
guaranteeing chain as defined in Article 1(d) of Annex A to the  Istanbul 
Convention.  
2. The ATA and CPD carnet shall not be used as an export 
declaration in relation to Union goods where:  
(a) those goods are subject to export formalities with a view t o refunds 
being granted on export under the common agricultural policy;  
(b) those goods that have been part of intervention stocks, are  subject to 
measures of control as to use or destination, and have undergon e 
customs formalities on export to territories outside the custom s 
territory of the Union under the common agricultural policy;  
(c) those goods are eligible for the repayment or remission of import 
duty on the condition that they are exported from the customs 
territory of the Union;  
(d) those goods are moved under a duty suspension arrangement w ithin 
the territory of the Union pursuant to Directive 2008/118/EC, e xcept 
where the provisions of Article 30 of that Directive apply.  
3. Where an ATA carnet is used as an export declaration, the 
customs office of export shall carry out the following formalit ies: 
(a) verify the information given in boxes A to G of the exporta tion 
voucher against the goods under cover of the carnet;  
(b) complete, where appropriate, the box on the cover page of t he 
carnet headed ‘Certificate by customs authorities’;  
(c) complete the counterfoil and box H of the exportation vouch er; 
(d) identify the customs office of export in box H(b) of the re -import­
ation voucher;  
(e) retain the exportation voucher.  
4. Where the customs office of export is not the customs office  of 
exit, the customs office of export shall carry out the formalit ies referred 
to in paragraph 3, but it shall not complete box 7 of the count erfoil, 
which shall be completed by the customs office of exit.  
5. The time-limits for re-importing the goods set by the custom s 
office of export in box H(b) of the exportation voucher may not  
exceed the validity of the carnet.  ▼B
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Article 340  
Goods released for export or re-export that do not leave the 
customs territory of the Union  
(Article 267 of the Code)  
1. Where goods released for the export or re-export are no long er 
intended to be taken out of the customs territory of the Union,  the 
declarant shall immediately inform the customs office of export . 
2. Without prejudice to paragraph 1, where the goods have alrea dy 
been presented to the customs office of exit, the person who re moves 
the goods from the customs office of exit for carriage to a pla ce within 
the customs territory of the Union shall inform the customs off ice of 
exit that the goods will not be taken out of the customs territ ory of the 
Union and specify the MRN of the export or re-export declaratio n. 
▼M3 
3. Where, in the cases referred to in Article 329(5), (6) and ( 7), a 
modification in the transport contract has the effect of termin ating inside 
the customs territory of the Union a transport operation which should 
have terminated outside, the companies or authorities in questi on shall 
inform the customs office of exit of that modification and may only 
carry out the modified contract with the prior agreement of tha t customs 
office.  
3a. From the date of deployment of the Automated Export System 
(AES) referred to in the Annex to Implementing Decision (EU) 
2016/578 at the latest, in the cases referred to in paragraphs 2 and 3, 
the customs office of exit shall inform the customs office of e xport that 
the goods were not taken out of the customs territory of the Un ion. 
▼B 
4. In the case of an invalidation of the export or re-export de claration 
in accordance with Article 248 of Delegated Regulation (EU) 
2015/2446, the customs office of export shall inform the declar ant 
and the declared customs office of exit of that invalidation.  
CHAPTER 4  
Exit summary declaration  
Article 341  
Measures to be taken upon receipt of an exit summary declaration  
(Article 271 of the Code)  
The customs office where the exit summary declaration is lodged  in 
accordance with Article 271(1) of the Code shall:  
(a) register the exit summary declaration immediately upon its receipt;  
(b) provide a MRN to the declarant;  
(c) where appropriate, release the goods for exit from the cust oms 
territory of the Union.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 199  
Article 342  
Goods for which an exit summary declaration has been lodged that 
do not leave the customs territory of the Union  
(Article 174 of the Code)  
Where goods for which an exit summary declaration has been lodg ed 
are no longer intended to be taken out of the customs territory  of the 
Union, the person who removes the goods from the customs office  of 
exit for carriage to a place within that territory shall inform  the customs 
office of exit that the goods will not be taken out of the cust oms 
territory of the Union and specify the MRN of the exit summary declar­
ation.  
CHAPTER 5  
Re-export notification  
Article 343  
Measures to be taken upon receipt of a re-export notification  
(Article 274 of the Code)  
The customs office of exit shall:  
(a) register the re-export notification immediately upon its re ceipt;  
(b) provide a MRN to the declarant;  
(c) where appropriate, release the goods for exit from the cust oms 
territory of the Union.  
Article 344  
Goods for which a re-export notification has been lodged that do 
not leave the customs territory of the Union  
(Article 174 of the Code)  
Where goods for which a re-export notification has been lodged are no 
longer intended to be taken out of the customs territory of the  Union, 
the person who removes the goods from the customs office of exi t for 
carriage to a place within that territory shall inform the cust oms office 
of exit that the goods will not be taken out of the customs ter ritory of 
the Union and specify the MRN of the re-export notification.  
TITLE IX  
FINAL PROVISIONS  
Article 345  
Procedural rules for the reassessment of authorisations already in 
force on 1 May 2016  
1. Decisions following a reassessment of an authorisation in 
accordance with Article 250(1) of Delegated Regulation (EU) 
2015/2446 shall be taken before 1 May 2019.  
Those decisions shall revoke the reassessed authorisations and,  where 
appropriate, grant new authorisations. The decisions shall be n otified to 
the holders of the authorisation without delay.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 200  
2. In the cases referred to in Article 253(b) of Delegated Regu lation 
(EU) 2015/2446, if a new authorisation to use a comprehensive 
guarantee is granted as a result of the reassessment of an auth orisation 
to use a comprehensive guarantee linked to a decision granting 
deferment of payment using one of the procedures referred to in  
Article 226(b) or (c) of Council Regulation (EEC) No 2913/92 (  1 ), a 
new deferment of payment authorisation shall be issued automati cally at 
the same time in accordance with Article 110 of the Code.  
3. Where the authorisations referred to in Article 251 of Deleg ated 
Regulation (EU) 2015/2446 contains references to Regulation (EE C) No 
2913/92 or Regulation (EEC) No 2454/93, those references shall be 
read in accordance with the table of correspondence set out in Annex 
90 of Delegated Regulation (EU) 2015/2446.  
▼M1 
4. By derogation from paragraph 1, Single Authorisations for 
Simplified Procedures (SASP) issued in accordance with Regulati on 
(EEC) No 2454/93 and still valid on 1 May 2016 shall remain val id 
until the respective dates of deployment of the CCI and AES ref erred to 
in the Annex to Implementing Decision 2016/578/EU.  
▼B 
Article 346  
Transitional provisions concerning applications for authorisations 
submitted before 1 May 2016  
Customs authorities may accept applications for the granting of  auth­
orisations in accordance with the Code and this Regulation subm itted 
before 1 May 2016. The customs authority competent to take the 
decision may grant authorisations in accordance with the Code a nd 
this Regulation before 1 May 2016. However, those authorisation s 
shall not be valid before 1 May 2016.  
Article 347  
Transitional provision on transaction value  
1. The transaction value of the goods may be determined on the basis 
of a sale occurring before the sale referred to in Article 128( 1) of this 
Regulation where the person on whose behalf the declaration is lodged 
is bound by a contract concluded prior to 18 January 2016.  
2. This Article shall apply until 31 December 2017.  
Article 348  
Transitional provisions concerning the release of goods  
Where goods have been declared for release for free circulation , 
customs warehousing, inward processing, processing under custom s 
control, temporary admission, end-use, transit, export or outwa rd ▼B 
( 1 ) Council Regulation (EEC) No 2913/92 of 12 October 1992 establ ishing the 
Community Customs Code (OJ L 302, 19.10.1992, p. 1).
 02015R2447 — EN — 01.01.2021 — 008.003 — 201  
processing in accordance with Regulation (EEC) No 2913/92 befor e 
1 May 2016 and have not been released by that date, they shall be 
released for the procedure stated in the declaration in accorda nce with 
the relevant provisions of the Code, Delegated Regulation (EU) 
2015/2446 and this Regulation.  
Article 349  
Transitional provisions for goods placed under certain customs 
procedures which have not been discharged before 1 May 2016  
1. Where goods were placed under the following customs procedur es 
before 1 May 2016, and the procedure has not been discharged be fore 
that date, the procedure shall be discharged in accordance with  the 
relevant provisions of the Code, Delegated Regulation (EU) 
2015/2446 and this Regulation:  
(a) release of goods for free circulation with a favourable tar iff 
treatment or at a reduced or zero rate of duty on account of th eir 
end-use;  
(b) customs warehousing of types A, B, C, E and F;  
(c) inward processing in the form of the suspension system;  
(d) processing under customs control.  
2. Where goods were placed under the following customs procedur es 
before 1 May 2016, and the procedure has not been discharged be fore 
that date, the procedure shall be discharged in accordance with  relevant 
provisions of Regulation (EEC) No 2913/92 and Regulation (EEC) No 
2454/93:  
(a) customs warehousing of type D;  
(b) temporary importation;  
(c) inward processing in the form of the drawback system;  
(d) outward processing.  
However, as from 1 January 2019 the procedure for customs ware­
housing of Type D shall be discharged in accordance with the 
relevant provisions of the Code, Delegated Regulation (EU) 
2015/2446 and this Regulation.  
3. Goods placed in a free zone of control type II as referred t o in 
Article 799 of Regulation (EEC) No 2454/93 or in a free warehou se 
which have not been assigned to a customs approved treatment or  use in 
accordance with Regulation (EEC) No 2913/92 shall, from 1 May 2 016, 
be considered to be placed under a customs warehousing procedur e in 
accordance with the relevant provisions of the Code, Delegated Regu­
lation (EU) 2015/2446 and this Regulation.  
4. Where goods have been released for a transit operation befor e 
1 May 2016 and that operation has not been discharged by that d ate, 
it shall be discharged in accordance with the relevant provisio ns of 
Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 202  
Article 350  
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
 02015R2447 — EN — 01.01.2021 — 008.003 — 203  
TABLE OF CONTENTS  
TITLE I  
GENERAL PROVISIONS  
ANNEX A Formats and codes of the common data requirements 
for applications and decisions  
ANNEX B Formats and codes of the common data requirements 
for declarations, notifications and proof of the customs 
status of Union goods  
ANNEX 12-01 Formats and codes of the common data requirements 
for the registration of economic operators and other 
persons  
ANNEX 12-02 Binding origin information decisions  
ANNEX 12-03 Tag to be affixed on hold baggage checked in a Unio n 
airport (Article 44)  
TITLE II  
FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY 
AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE 
APPLIED  
ANNEX 21-01 List of surveillance data elements referred to in 
Article 55(1)  
ANNEX 21-02 List of surveillance data elements referred to in 
Article 55(6) and correlation with box declaration 
and/or format  
ANNEX 22-02 Information certificate INF 4 and application for a n 
information certificate INF 4  
ANNEX 22-06 Application to become a registered exporter for the  
purpose of schemes of generalised tariff preferences 
of the European Union, Norway, Switzerland and 
Turkey  
ANNEX 22-06A Application to become a registered exporter for th e 
purpose of the registration of exporters of the 
member states  
ANNEX 22-07 Statement on origin  
ANNEX 22-08 Certificate of origin Form A  
ANNEX 22-09 Invoice declaration  
ANNEX 22-10 Movement certificate EUR.1 and relevant application s 
ANNEX 22-13 Invoice declaration  
ANNEX 22-14 Certificate of origin for certain products subject to 
special non-preferential import arrangements  
ANNEX 22-15 Supplier’s declaration for products having preferen tial 
origin status  
ANNEX 22-16 Long-term supplier’s declaration for products havin g 
preferential origin status  
ANNEX 22-17 Supplier’s declaration for products not having pref er­ 
ential origin status  
ANNEX 22-18 Long-term supplier’s declaration for products not 
having preferential origin status  
ANNEX 22-19 Requirements for drawing up replacement certificate s 
of origin Form A  
ANNEX 22-20 Requirements for drawing up replacement statements 
on origin  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 204  
ANNEX 23-01 Air transport costs to be included in the customs v alue 
ANNEX 23-02 List of goods referred to in Article 142(6)  
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 32-06 Individual guarantee voucher  
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 guaran­ 
teeing 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 
are situated in another Member State  
ANNEX 33-07 European Union repayment or remission of duty  
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 51-01 Status registration document  
TITLE VI  
RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT 
DUTY  
ANNEX 61-02 Banana weighing certificates — specimen  
ANNEX 61-03 Banana weighing certificate — procedure  
ANNEX 62-02 INF 3 — Returned goods information sheet  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 205  
TITLE VII  
SPECIAL PROCEDURES  
ANNEX 72-01 Yellow label  
ANNEX 72-02 Yellow label  
ANNEX 72-03 TC 11 — Receipt  
ANNEX 72-04 Business continuity procedure for Union transit  
TITLE VIII  
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE 
UNION  
No Annex  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 206  
ANNEX A  
FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS 
FOR APPLICATIONS AND DECISIONS  
GENERAL PROVISIONS  
1. The provisions included in these notes are applicable to all  Titles of this 
Annex.  
2. The formats, codes and if applicable, the structure of the d ata requirements 
included in this Annex are applicable in relation with the data  requirements 
for applications and decisions as provided for in Annex A to De legated 
Regulation (EU) 2015/2446.  
3. The formats and the codes defined in this Annex shall apply to applications 
and decisions made by using an electronic data processing techn ique as well 
as to paper-based applications and decisions.  
4. Title I includes the formats of the data elements.  
5. Whenever the information in an application or decision dealt  with in Annex A 
to Delegated Regulation (EU) 2015/2446 takes the form of codes,  the code- 
list provided for in Title II shall be applied.  
6. The size of a data element shall not prevent the applicant t o provide sufficient 
information. Where the details necessary cannot fit within a gi ven data 
element format, attachments shall be used.  
7. The term ‘type/length’ in the explanation of an attribute in dicates the 
requirements for the data type and the data length. The codes f or the data 
types are as follows:  
a alphabetic  
n numeric  
an alphanumeric  
The number following the code indicates the admissible data len gth. The 
following applies:  
The optional two dots before the length indicator mean that the  data has no 
fixed length, but it can have up to a number of digits, as spec ified by the 
length indicator. A comma in the data length means that the att ribute can hold 
decimals, the digit before the comma indicates the total length  of the attribute, 
the digit after the comma indicates the maximum number of digit s after the 
decimal point.  
Examples of field lengths and formats:  
a1 1 alphabetic character, fixed length  
n2 2 numeric characters, fixed length  
an3 3 alphanumeric characters, fixed length  
a..4 up to 4 alphabetic characters  
n..5 up to 5 numeric characters  
an..6 up to 6 alphanumeric characters  
n..7,2 up to 7 numeric characters including maximum 2 decimals,  a delimiter 
being allowed to float.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 207  
8. The abbreviations and acronyms used in the Annex shall be in terpreted the 
following way:  
Abbreviation/acronym  Meaning  
D.E. Data element  
n.a. Not applicable  
9. The cardinality refers to the maximum possible number of rec urrences of a 
given data element within the application or decision concerned . ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 208
 TITLE I  
Formats of the common data requirements for applications and decisions  
Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title I  1/1  Application/Decision code type  an..4  1 x  Y  
Title I  1/2  Signature/authentication  an..256  1 x  N  
Title I  1/3  Type of application  Code:  n1 + (if applicable)  
Decision reference number:  
— country code: a2 + 
— decision code type: an..4 + 
— reference number: an..29  1x Y  
Title I  1/4  Geographical validity — Union  Code:  n1 + (if applicable)  
Country code:  a 2 Validity code: 1x 
Country code: 99x  Y As for the country code, the code 
defined in Commission Regulation 
(EU) No 1106/2012 (1 ) shall be used.  
Title I  1/5  Geographical validity — 
Common transit countries  Country code:  a 2 99x  N  As for the country code, the ISO 3166 
alpha-2 codes shall be used.  
Title I  1/6  Decision reference number  Country code:  a2 +  
Decision code type:  an..4 +  
Reference number:  an..29  1x Y  The structure is defined in Title II.  
Title I  1/7  Decision taking customs authority  Coded:  an8 
OR 
Name:  an..70 +  
Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  1x N  The structure of the codes is defined in 
Title II.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 209
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title I  2/1  Other applications and decisions 
relating to binding information 
held Tick-box:  n1 +  
Country of application:  a2 +  
Place of application:  an..35 +  
Date of application:  n8 
(yyyymmdd) +  
Decision reference number:  a2 (country 
code) + an..4 (decision code type) + an..29 
(reference number) +  
Start date of the decision:  
n8 (yyyymmdd) +  
Commodity code:  an..22  Tick-box:  1 x 
Otherwise:  99x  N 
Title I  2/2  Decisions relating to binding 
information issued to other 
Holders  Tick-box:  n1 +  
Decision reference number: a2 (country 
code) + an..4 (decision code type) + 
an..29 (reference number) + 
Start date of the decision:  n8 
(yyyymmdd) +  
Commodity code:  an..22  Tick-box:  1 x 
Otherwise:  99x  N 
Title I  2/3  Legal or administrative 
procedures pending or handed 
down  Country code:  a2 +  
Name of the court:  an..70 +  
Address of the court: 
Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35 +  
Reference to legal and/or administrative 
procedures:  an..512  99x N  
Title I  2/4  Attached documents  ►M1 Total number of documents:  n..3 +  
Document type:  an..70 +  
Document identifier:  an..35 +  
Document date:  n8 (yyyymmdd)  1x 
999x ◄  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 210
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title I  2/5  Identification number of the 
storage facility  an..35  999x  N  
Title I  3/1  Applicant/Holder of the authoris­
ation or decision  Name:  an..70 +  
Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  1x N  
Title I  3/2  Applicant/Holder of the authoris­
ation or decision identification  an..17  1 x  N  
Title I  3/3  Representative  Name:  an..70 +  
Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  1x N  
Title I  3/4  Representative identification  an..17  1 x  N  
Title I  3/5  Name and contact details of the 
person responsible for customs 
matters  Name:  an..70 +  
Telephone number:  an..50 +  
Fax number:  an..50 +  
E-mail address:  an..50  1x N  
Title I  3/6  Contact person responsible for the 
application  Name:  an..70 +  
Telephone number:  an..50 +  
Fax number:  an..50 +  
E-mail address:  an..50  1x N  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 211
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title I  3/7  Person in charge of the applicant 
company or exercising control 
over its management  Name:  an..70 +  
Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35 +  
National identification number:  an..35 +  
Date of birth:  n8 (yyyymmdd)  99x N  
Title I  3/8  Owner of the goods  Name:  an..70 +  
Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  99x N  
Title I  4/1  Place  n.a.  N  Data element used only for paper-based 
applications and decisions.  
Title I  4/2  Date  n8 (yyyymmdd)  1 x  N  
Title I  4/3  Place where main accounts for 
customs purposes are held or 
accessible  Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35 
OR 
UN/LOCODE:  an..17  1x N  If the UN/LOCODE is used to define 
the location concerned, the structure 
shall follow the description provided 
for in UN-ECE Recommendation 16 
on UN/LOCODE — Code for ports 
and other locations.  
Title I  4/4  Place where records are kept  Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35 
OR 
UN/LOCODE:  an..17  99x N  If the UN/LOCODE is used to define 
the location concerned, the structure 
shall follow the description provided 
for in UN-ECE Recommendation 16 
on UN/LOCODE — Code for ports 
and other locations.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 212
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title I  4/5  First place of use or processing  Country:  a2 +  
Type of location code:  a1 +  
Qualifier of the identification:  a1 + 
Coded:  
Identification of location:  an..35 +  
Additional identifier:  n..3 
OR 
Free text description:  
Street and number:  an..70 +  
Postcode:  an..9 +  
City:  an..35  1x N  The structure and the codes defined in 
Annex B for D.E. 5/23 Location of 
goods shall be used for the indication 
of the location.  
Title I  4/6  [Requested] Start date of the 
decision  n8 (yyyymmdd) 
OR 
Free text:  an..512  1x N  
Title I  4/7  Date of expiry of the decision  n8 (yyyymmdd)  1 x  N  
Title I  4/8  Location of goods  Country:  a2 +  
Type of location code:  a1 +  
Qualifier of the identification:  a1 + 
Coded:  
Identification of location:  an..35 +  
Additional identifier:  n..3 
OR 
Free text description:  
Name:  an..70 +  
Street and number:  an..70 +  
Postcode:  an..9 +  
City:  an..35  9999x  N  The structure and the codes defined in 
Annex B for D.E. 5/23 Location of 
goods shall be used for the indication 
of the location.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 213
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title I  4/9  Place(s) of processing or use  Country:  a2 +  
Type of location code:  a1 +  
Qualifier of the identification:  a1 + 
Coded:  
Identification of location:  an..35 +  
Additional identifier:  n..3 
OR 
Free text description:  
Name:  an..70 +  
Street and number:  an..70 +  
Postcode:  an..9 +  
City:  an..35  999x  N  The structure and the codes defined in 
Annex B for D.E. 5/23 Location of 
goods shall be used for the indication 
of the location.  
Title I  4/10  Customs office(s) of placement  an8  999x  N  The structure of the codes is defined in 
Title II for D.E. 1/7 Decision taking 
customs authority.  
Title I  4/11  Customs office(s) of discharge  an8  999x  N  The structure of the codes is defined in 
Title II for D.E. 1/7 Decision taking 
customs authority.  
Title I  4/12  Customs office of guarantee  an8  1 x  N  The structure of the codes is defined in 
Title II for D.E. 1/7 Decision taking 
customs authority.  
Title I  4/13  Supervising customs office  an8  1 x  N  The structure of the codes is defined in 
Title II for D.E. 1/7 Decision taking 
customs authority.  
Title I  4/14  Customs office(s) of destination  an8  999x  N  The structure of the codes is defined in 
Title II for D.E. 1/7 Decision taking 
customs authority.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 214
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title I  4/15  Customs office(s) of departure  an8  999x  N  The structure of the codes is defined in 
Title II for D.E. 1/7 Decision taking 
customs authority.  
Title I  4/16  Time-limit  n..4  1 x  N  
Title I  4/17  Period for discharge  Period:  n..2 +  
Tick-box:  n1 +  
Free text:  an..512  1x N  
Title I  4/18  Bill of discharge  Tick-box:  n1 +  
Deadline:  n2 +  
Free text:  an..512  1x N  
Title I  5/1  Commodity code  1st subdivision (Combined Nomenclature 
code):  an..8 +  
2nd subdivision (TARIC subheading):  an2 +  
3rd subdivision (TARIC additional code(s)):  
an4 +  
4th subdivision (national additional code(s)):  
an..4  999x 
As regards 
decisions relating 
to binding 
information: 
1x N 
Title I  5/2  Description of goods  Free text:  an..512 
As regards the application for and the 
decision relating to Binding Tariff 
Information, the format should be an..2560  999x 
As regards 
decisions relating 
to binding 
information: 
1x N 
Title I  5/3  Goods quantity  Measurement unit:  an..4 +  
Quantity:  n..16,6  ►M1 999x 
As regards 
decisions relating 
to binding 
information: 1x ◄  N ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 215
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title I  5/4  Goods value  Currency:  a3 +  
Amount:  n..16,2  999x  N  The ISO-alpha-3 currency codes (ISO 
4217) shall be used for the currency.  
Title I  5/5  Rate of yield  Free text:  an..512  999x  N  
Title I  5/6  Equivalent goods  Commodity code : an8 +  
Tick-box:  n1 +  
Code:  n1 +  
Commercial quality and technical characte ­
ristics of goods : an..512  999x  N  The codes provided for D.E. 5/8 Identi­
fication of goods in Title II may be 
used.  
Title I  5/7  Processed products  Commodity code : an8 +  
Description of goods : an..512  999x  N  
Title I  5/8  Identification of goods  Code:  n1 +  
Free text:  an..512  999x  Y  
Title I  5/9  Excluded categories or movement 
of goods  an6 999x  N  
Title I  6/1  Prohibitions and restrictions  Free text:  an..512  1 x  N  
Title I  6/2  Economic conditions  n..2 +  
Free text:  an..512  999x  Y  
Title I  6/3  General remarks  Free text:  an..512  1 x  N  
Title I  7/1  Type of transaction  Tick-box:  n1 +  
Type of special procedure:  a..70  99x N  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 216
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title I  7/2  Type of customs procedures  Procedure code:  an2 +  
Decision reference number (Country code:  
a2 + d ecision code type:  an.. 4 +  
Reference number : an..29)  99x N  The codes provided for in Annex B 
concerning D.E. 1/10 Procedure shall 
be used for the indication of the type 
of customs procedure. Where the auth­
orisation is intended to be used in the 
context of transit procedure, code ‘80’ 
shall be used. 
Where the authorisation is intended to 
be used for the operation of a 
temporary storage facility, code ‘XX’ 
shall be used.  
►M1 Where the authorisation is 
intended to be used for the operation 
of customs warehouses, the following 
codes shall be used: 
— code ‘XR’ for a public customs 
warehouse type I, 
— code ‘XS’ for a public customs 
warehouse type II, 
— code ‘XU’ for a private customs 
warehouse. ◄  
Title I  7/3  Type of declaration  Type of declaration:  n1 +  
Decision reference number (Country code:  
a2 + d ecision code type:  an.. 4 +  
Reference number : an..29)  9x Y  
Title I  7/4  Number of operations  n..7  1 x  N  
Title I  7/5  Details of planned activities  Free text:  an..512  1 x  N  
Title I  8/1  Type of main accounts for 
customs purposes  Free text:  an..512  1 x  N  
Title I  8/2  Type of records  Free text:  an..512  99x  N  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 217
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title I  8/3  Access to data  Free text:  an..512  1 x  N  
Title I  8/4  Samples etc.  Tick-box: n1  1 x  N  
Title I  8/5  Additional information  Free text:  an..512  1 x  N  
Title I  8/6  Guarantee  Tick-box: n1 + 
GRN : an..24  1x Y  
Title I  8/7  Guarantee amount  Currency:  a3 +  
Amount : n..16,2  1x N  The ISO-alpha-3 currency codes (ISO 
4217) shall be used for the currency.  
Title I  8/8  Transfer of rights and obligations  Tick-box:  n1 +  
Free text:  an..512  1x N  
Title I  8/9  Keywords  Free text:  an..70  99x  N  
Title I  8/10  Details about the storage facilities  Free text:  an..512  999x  N  
Title I  8/11  Storage of Union goods  Tick-box:  n1 +  
Free text:  an..512  1x N  
Title I  8/12  Consent for publication in the list 
of authorisation holders  Tick-box:  n 1 1 x  N  
Title I  8/13  Calculation of the amount of the 
import duty in accordance with 
Article 86(3) of the Code  Tick-box:  n 1 1 x  N  
Title II  II/1  Reissue of a BTI decision  Tick-box : n1 +  
BTI Decision reference number:  a2 (country 
code) + an..4 (decision code type) + an..29 
(reference number) +  
BTI Decision validity:  n8 (yyyymmdd) +  
Commodity code:  an..22  1x N  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 218
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title II  II/2  Customs nomenclature  Tick-box:  n1 + 
an..70  1x N  
Title II  II/3  Commercial denomination and ad­
ditional information  Free text:  an..2560  1 x  N  
Title II  II/4  Justification of the classification 
of the goods  Free text:  an..2560  1 x  N  
Title II  II/5  Material provided by the applicant 
on the basis of which the BTI 
decision has been issued  Tick-box:  n 1 99x  N  
Title II  II/6  Images  Tick-box:  n 1 1 x  N  
Title II  II/7  Date of application  n8 (yyyymmdd)  1 x  N  
Title II  II/8  End date of extended use  n8 (yyyymmdd)  1 x  N  
Title II  II/9  Invalidation reason  n 2  1 x  Y  
Title II  II/10  Registration number of the appli­
cation  Country code:  a2 +  
Decision code type:  an..4 +  
Reference number:  an..29  N The structure defined in Title II for D.E. 
1/6 Decision reference number shall be 
used.  
Title III  III/1  Legal basis  n.a.  N  
Title III  III/2  Composition of the goods  n.a.  N  
Title III  III/3  Information enabling the deter­
mination of origin  n.a. N  
Title III  III/4  Indicate which data should be 
treated as confidential  n.a. N  
Title III  III/5  Country of origin and legal 
framework  n.a. N  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 219
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title III  III/6  Justification of the assessment of 
the origin  n.a. N  
Title III  III/7  Ex-works price  n.a.  N  
Title III  III/8  Materials used, country of origin, 
Combined Nomenclature code 
and value  n.a. N  
Title III  III/9  Description of the processing 
required in order to obtain origin  n.a. N  
Title III  III/10  Language  a 2  N  ISO alpha 2 codes as specified in ISO 
— 639-1 of 2002 shall be used for the 
language.  
Title IV  IV/1  Legal status of applicant  an.. 50  1 x  N  
Title IV  IV/2  Date of establishment  n8 (yyyymmdd)  1 x  N  
Title IV  IV/3  Role(s) of the applicant in the 
international supply chain  an..3  99x  Y  
Title IV  IV/4  Member States where customs 
related activities are carried out  Country:  a2 +  
Street and number:  an..70 +  
Postcode:  an..9 + 
City: an..35 + 
Type of facility: an..70 ( free text)  99x N  
Title IV  IV/5  Border crossing information  an8  99x  N  The structure of the codes is defined in 
Title II for D.E. 1/7 Decision taking 
customs authority.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 220
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title IV  IV/6  ►M3 Simplifications and facili­
tations already granted, security 
and safety certificates issued on 
the basis of international conven­
tions, of an International Standard 
of the International Organisation 
for Standardisation, or of a 
European Standard of a 
European Standardisation body 
or certificates granting a status 
equivalent to that of an AEO 
issued in third countries and 
recognised in an agreement ◄  Type of simplification/ facilitation  an..70 +  
Certificate identification number:  an..35 +  
Country code:  a2 +  
Customs procedure code:  an2 99x N  The codes provided for in Annex B 
concerning D.E. 1/10 Procedure shall 
be used for the indication of the type 
of customs procedure.  
Title IV  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  Tick-box:  n1 +  
Transliterated name:  an..70 +  
Transliterated street and number:  an..70 +  
Transliterated postcode:  an..9 +  
Transliterated city:  an..35  1x N  
Title IV  IV/8  Permanent Business Estab­
lishment (PBE)  Name  an..70 +  
Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35 +  
VAT number:  an..17  99x N  
Title IV  IV/9  Office(s) where customs docu­
mentation is kept and accessible  Name  an..70 +  
Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  99x N  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 221
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title IV  IV/10  Place where general logistical 
activities are conducted  Name  an..70 +  
Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  1x N  
Title IV  IV/11  Business activities  an..4  99x  N  The codes provided for in Regulation 
(EC) No 1893/2006 of the European 
Parliament and of the Council (2 ) shall 
be used.  
Title V  V/1  Subject and nature of the simplifi­
cation  Free text :  an..512  1 x  N  
Title VI  VI/1  Amount of duty and other charges  Currency:  a3 +  
Amount:  n..16,2  99x N  The ISO-alpha-3 currency codes (ISO 
4217) shall be used for the currency.  
Title VI  VI/2  Average period between the 
placing of goods under the 
procedure and the discharge of 
the procedure  Free text:  a n …3 5  99x  N  
Title VI  VI/3  Level of guarantee  Level of guarantee code:  a 2 
Free text:  an..512  99x Y  
Title VI  VI/4  Form of the guarantee  Guarantee form:  n..2 +  
Name  an..70 +  
Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35 +  
Free text:  an..512  1x Y  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 222
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title VI  VI/5  Reference amount  Currency:  a3 +  
Amount:  n..16,2  
Free text:  an..512  1x N  The ISO-alpha-3 currency codes (ISO 
4217) shall be used for the currency.  
Title VI  VI/6  Time-limit for payment  n 1  1 x  Y  
Title VII  VII/1  Type of deferment of payment  n 1  1 x  Y  
Title VIII  VIII/1  Title for recovery  an..35  999x  N  
Title VIII  VIII/2  Customs office where the customs 
debt was notified  an8 1 x  N  The structure of the codes is defined in 
Title II for D.E. 1/7 Decision taking 
customs authority.  
Title VIII  VIII/3  Customs office responsible for the 
place where the goods are located  an8 1 x  N  The structure of the codes is defined in 
Title II for D.E. 1/7 Decision taking 
customs authority.  
Title VIII  VIII/4  Comments of the customs office 
responsible for the place where 
the goods are located  Free text:  an..512  1 x  N  
Title VIII  VIII/5  Customs procedure (request for 
prior completion of formalities)  Procedure code:  an2 +  
Tick-box:  n1 +  
Decision reference number (Country code:  
a2 + d ecision code type:  an..4 +  Reference 
number : an..29)  1x N  The codes provided for in Annex B 
concerning D.E. 1/10 Procedure shall 
be used.  
Title VIII  VIII/6  Customs value  Currency:  a3 +  
Amount:  n..16,2  1x N  The ISO-alpha-3 currency codes (ISO 
4217) shall be used for the currency.  
Title VIII  VIII/7  Amount of import or export duty 
to be repaid or remitted of  Currency:  a3 +  
Amount:  n..16,2  1x N  The ISO-alpha-3 currency codes (ISO 
4217) shall be used for the currency.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 223
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title VIII  VIII/8  Type of import or export duty  Union codes:  a1+n2  
National codes:  n1+an2  99x N  The codes provided for in Annex B 
concerning D.E. 4/3 Calculation of 
taxes — tax type shall be used.  
Title VIII  VIII/9  Legal basis  a 1  1 x  Y  
Title VIII  VIII/10  Use or destination of goods  Free text:  an..512  1 x  N  
Title VIII  VIII/11  Time-limit for completion of 
formalities  n..3 1 x  N  
Title VIII  VIII/12  Statement of the decision-taking 
customs authority  Free text:  an..512  1 x  N  
Title VIII  VIII/13  Description of the grounds for 
repayment or remission  Free text:  an..512  1 x  N  
Title VIII  VIII/14  Bank and account details  Free text:  an..512  1 x  N  
Title IX  IX/1  Movement of goods  Legal base code:  an1 +  
EORI number:  an..17 +  
Country:  a2 +  
Type of location code:  a1 +  
Qualifier of the identification:  a1 + 
Coded:  
Identification of location:  an..35 +  
Additional identifier:  n..3 
OR 
Free text description:  
Name:  an..70 +  
Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  999x  Y  The structure and the codes defined in 
Annex B for D.E. 5/23 Location of 
goods shall be used for the indication 
of the address of the temporary storage 
facility.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 224
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title X  X/1  Member State(s) concerned by the 
regular shipping service  Qualifier:  n1 +  
Country code:  a 2 99x Y  The country codes provided for in 
Commission Regulation (EU) No 1106/ 
2012 (3 ) shall be used.  
Title X  X/2  Name of vessels  Name of vessel  an..35 +  
IMO number of vessel:  IMO + n7  99x N  
Title X  X/3  Ports of call  an8  99x  N  The structure of the codes is defined in 
Title II for D.E. 1/7 Decision taking 
customs authority.  
Title X  X/4  Undertaking  Tick-box:  n 1 1 x  N  
Title XI  XI/1  Customs office(s) responsible for 
the registration of the proof of the 
customs status of Union goods  an8 999x  N  The structure of the codes is defined in 
Title II for D.E. 1/7 Decision taking 
customs authority.  
Title XII  XII/1  Time-limit for the submission of a 
supplementary declaration  n..2 1 x  N  
Title XII  XII/2  Subcontractor  Name:  an..70 +  
Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  1x N  
Title XII  XII/3  Subcontractor identification  an..17  1 x  N  
Title XIII  XIII/1  Companies involved in the auth­
orisation in other Member States  Name  an..70 +  
Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  999x  N  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 225
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title XIII  XIII/2  Companies involved in the auth­
orisation in other Member States 
identification  an..17  999x  N  
Title XIII  XIII/3  Customs office(s) of presentation  an8  999x  N  The structure of the codes is defined in 
Title II for D.E. 1/7 Decision taking 
customs authority.  
Title XIII  XIII/4  Identification of the VAT, excise 
and statistical authorities  Name  an..70 +  
Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  999x  N  
Title XIII  XIII/5  Method of VAT payment  a 1  1 x  N  The codes provided for in Annex B 
concerning D.E. 4/8 Calculation of 
taxes — Method of payment shall be 
used.  
Title XIII  XIII/6  Tax representative  Name  an..70 +  
Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  99x N  
Title XIII  XIII/7  Tax representative identification  an..17  99x  N  The VAT number shall be used  
Title XIII  XIII/8  Tax representative status code  n 1  1x (per represen­
tative)  Y 
Title XIII  XIII/9  Person responsible for excise 
formalities  Name  an..70 +  
Street and number:  an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  99x N  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 226
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title XIII  XIII/10  Person responsible for excise 
formalities identification  an..17  99x  N  
Title XIV  XIV/1  Waiver of the presentation notifi­
cation  Tick box:  n1 +  
Free text:  an..512  1x N  
Title XIV  XIV/2  Waiver of pre-departure declar­
ation  Free text:  an..512  1 x  N  
Title XIV  XIV/3  Customs office responsible for the 
place where the goods are 
available for controls  an8 1 x  N  The structure of the codes is defined in 
Title II for D.E. 1/7 Decision taking 
customs authority.  
Title XIV  XIV/4  ►M3 Deadline for submitting the 
supplementary declaration ◄  n..2 1 x  N  
Title XV  XV/1  Identification of formalities and 
controls to be delegated to the 
economic operator  Free text:  an..512  1 x  N  
Title XVI  XVI/1  Economic activity  n 1  1 x  Y  
Title XVI  XVI/2  Weighing equipment  Free text:  an..512  1 x  N  
Title XVI  XVI/3  Additional guarantees  Free text:  an..512  1 x  N  
Title XVI  XVI/4  Advanced notification to customs 
authorities  Free text:  an..512  1 x  N  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 227
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title XVII  XVII/1  Prior exportation (IP EX/IM)  Tick-box:  n1 +  
Time limit:  n..2  1x N  
Title XVII  XVII/2  Release for free circulation by use 
of bill of discharge  Tick-box:  n 1 1 x  N  
Title XVIII  XVIII/1  Standard exchange system  Tick-box:  n1 +  
Type of standard exchange system:  n1 +  
Free text:  an..512  1x Y  
Title XVIII  XVIII/2  Replacement products  Commodity code : an..8 +  
Description:  an..512 +  
Code:  n 1 999x  Y  
Title XVIII  XVIII/3  Prior import of replacement 
products  Tick-box:  n1 +  
Time limit:  n..2  1x N  
Title XVIII  XVIII/4  Prior import of processed products 
(OP IM/EX)  Tick-box:  n1 +  
Time limit:  n..2  1x N  
Title XIX  XIX/1  Temporary removal  Tick-box:  n1 +  
Free text:  an..512  1x N  
Title XIX  XIX/2  Loss rate  Free text:  an..512  1 x  N  
Title XX  XX/1  Identification measures  Free text:  an..512  
Decision reference number (Country code:  
a2 +  
Decision code type:  an..4 +  
Reference number:  an..29)  1x N  The structure of the authorisations for 
the use of special seals shall follow 
the structure defined in Title II. in 
relation with D.E. 1/6 Decision 
reference number.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 228
 Reference to the 
Title in Annex A to 
Delegated 
Regulation (EU) 
2015/2446  D.E. order 
number  D.E. name  D.E. format 
(Type/length)  Cardinality  Code-list in 
Title II (Y/N)  Notes  
Title XX  XX/2  Comprehensive guarantee  Tick box:  n1 +  
Decision reference number (Country code:  
a2 +  
Decision code type:  an..4 +  
Reference number:  an..29)  1x N  The structure of the authorisations for 
the provision of a comprehensive 
guarantee or guarantee waiver shall 
follow the structure defined in Title II. 
in relation with D.E. 1/6 Decision 
reference number.  
Title XXI  XXI/1  Type of seal  Free text:  an..512  1 x  N  
(1 ) Commission Regulation (EU) No 1106/2012 of 27 November 2012 i mplementing Regulation (EC) No 471/2009 of the European Parliam ent and of the Council on Community statistics relating to exte rnal trade with 
non-member countries, as regards the update of the nomenclature  of countries and territories Text with EEA relevance (OJ L 328 , 28.11.2012, p. 7). 
(2 ) Regulation (EC) No 1893/2006 of the European Parliament and o f the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amend ing Council 
Regulation (EEC) No 3037/90 as well as certain EC Regulations o n specific statistical domains (OJ L 393, 30.12.2006, p. 1). 
(3 ) Commission Regulation (EU) No 1106/2012 of 27 November 2012 i mplementing Regulation (EC) No 471/2009 of the European Parliam ent and of the Council on Community statistics relating to exte rnal trade with 
non-member countries, as regards the update of the nomenclature  of countries and territories Text with EEA relevance (OJ L 328 , 28.11.2012, p. 7).  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 229  
TITLE II  
Codes in relation with the common data requirements for applications and 
decisions  
1. INTRODUCTION  
This Title contains the codes to be used on applications and de cisions.  
2. CODES  
1/1. Application/Decision code type  
The following codes shall be used:  
Code  Application/Decision type  Table column heading 
in Annex A to 
Delegated Regulation 
(EU) 2015/2446  
BTI Application or decision relating to Binding Tariff 
Information  1a 
BOI Application or decision relating to Binding Origin 
Information  1b 
AEOC  Application or authorisation for the status of Authorised 
Economic Operator — Customs simplifications  2 
AEOS  Application or authorisation for the status of Authorised 
Economic Operator — Security and safety  2 
AEOF  Application or authorisation for the status of Authorised 
Economic Operator — Customs simplifications/Security 
and safety  2 
CVA  Application or authorisation for the simplification of the 
determination of amounts being part of the customs value 
of goods  3 
CGU  Application or authorisation for the provision of a 
comprehensive guarantee, including possible reduction or 
waiver  4a 
DPO  Application or authorisation for the deferment of payment  4 b  
REP Application or decision for the repayment of the amounts 
of import or export duty  4c 
REM  Application or decision for the remission of the amounts 
of import or export duty  4c 
TST Application or authorisation for the operation of storage 
facilities for the temporary storage of goods  5 
RSS Application or authorisation to establish regular shipping 
services  6a 
ACP  Application or authorisation for the status of authorised 
issuer to establish the proof of the customs status of 
Union goods  6b 
SDE  Application or authorisation to use simplified declaration  7 a  
CCL  Application or authorisation for centralised clearance  7 b  
EIR Application or authorisation for making a customs 
declaration through an entry of data in the declarant’s 
records, including for the export procedure  7c 
SAS Application or authorisation for self-assessment  7 d  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 230  
Code  Application/Decision type  Table column heading 
in Annex A to 
Delegated Regulation 
(EU) 2015/2446  
AWB  Application or authorisation for the status of authorised 
weigher of bananas  7e 
IPO Application or authorisation for the use of inward 
processing procedure  8a 
OPO  Application or authorisation for the use of outward 
processing procedure  8b 
EUS  Application or authorisation for the use of end use  8 c  
TEA  Application or authorisation for the use of temporary 
admission  8d 
CWP  Application or authorisation for the operation of storage 
facilities for the customs warehousing of goods in a 
private customs warehouse  8e 
CW1  Application or authorisation for the operation of storage 
facilities for the customs warehousing of goods in a public 
customs warehouse type I  8e 
CW2  Application or authorisation for the operation of storage 
facilities for the customs warehousing of goods in a public 
customs warehouse type II.  8e 
ACT  Application or authorisation for the status of authorised 
consignee for TIR procedure  9a 
ACR  Application or authorisation for the status of authorised 
consignor for Union transit  9b 
ACE  Application or authorisation for the status of authorised 
consignee for Union transit  9c 
SSE Application or authorisation for the use of seals of a 
special type  9d 
TRD  Application or authorisation to use transit declaration with 
a reduced dataset  9e 
ETD  Authorisation for the use of an electronic transport 
document as customs declaration  9f 
1/3. Type of application  
The following codes shall be used:  
1 first application  
2 application for amendment of the decision  
3 application for renewal of the authorisation  
4 application for revocation of the decision  
1/4 Geographical validity — Union  
The following codes shall be used:  
1 application or authorisation valid in all Member States  
2 application or authorisation limited to certain Member States  
3 application or authorisation limited to one Member State  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 231  
1/6. Decision reference number  
The decision reference number is structured as follows:  
Field  Content  Format  Examples  
1 Identifier of the Member State 
where the decision is taken 
(alpha 2 country code)  a2 P T  
2 Decision code type  an..4  SSE  
3 Unique identifier for the decision 
per country  an..29  1234XYZ123456789098765432­
10AB  
Field 1 as explained above.  
Field 2 shall be filled in with the code of the decision as def ined for D.E. 1/1 
Decision code type in this Title.  
Field 3 shall be filled in with an identifier for the decision concerned. The 
way that field is used is under the responsibility of national administrations 
but each decision taken within the given country must have a un ique number 
in relation to the decision type concerned.  
1/7. Decision taking customs authority  
The structure of the codes is the following:  
— the first two characters (a2) serve to identify the country b y means of the 
country code as defined in Commission Regulation (EU) No 1106/2 012, 
— the next six characters (an6) stand for the office concerned in that 
country. It is suggested that the following structure be adopte d: 
The first three characters (an3) would be taken up by the 
UN/LOCODE (  1 ) location name and the last three by a national alpha­
numeric subdivision (an3). If this subdivision is not used, the  characters 
‘000’ should be inserted.  
Example : BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE 
location name for the city of Brussels, 000 for the unused subd ivision.  
5/8. Identification of goods  
Codes to be used for the identification of goods are the follow ing: 
1 serial or manufacturer’s number  
2 affixing of plumbs, seals, clip-marks or other distinctive ma rks 
4 taking of samples, illustrations or technical descriptions  ▼B 
( 1 ) Recommendation 16 on UN/LOCODE — CODE FOR PORTS AND OTHER 
LOCATIONS.
 02015R2447 — EN — 01.01.2021 — 008.003 — 232  
5 carrying out of analyses  
6 information document to facilitate the temporary exportation of goods 
sent from one country for manufacture, processing or repair in another 
(only suitable for outward processing)  
7 other means of identification (provide an explanation on the means of 
identification to be used)  
8 without identification measures according to Article 250(2)(b ) of the 
Code (only suitable for temporary admission)  
6/2. Economic conditions  
Codes to be used for the cases in which the economic conditions  are deemed 
to be fulfilled for inward processing:  
Code 1 the processing of goods not listed in Annex 71-02 to Del egated 
Regulation (EU) 2015/2446,  
Code 2 repair,  
Code 3 processing of goods directly or indirectly put at the di sposal of the 
holder of the authorisation, carried out according to specifica tions 
on behalf of a person established outside of the customs territ ory 
of the Union, generally against payment of processing costs alo ne, 
Code 4 the processing of durum wheat into pasta,  
Code 5 the placing of goods under inward processing within the limits of 
the quantity determined on the basis of a balance in accordance  
with Article 18 of (  1 ), 
Code 6 the processing of goods which are listed in Annex 71-02 to 
Delegated Regulation (EU) 2015/2446, in case of unavailability 
of goods produced in the Union sharing the same 8-digit 
Combined Nomenclature code, the same commercial quality and 
technical characteristics as the goods intended to be imported for 
the processing operations envisaged,  
Code 7 the processing of goods which are listed in Annex 71-02 to 
Delegated Regulation (EU) 2015/2446, provided there are 
differences in price between goods produced in the Union and 
those intended to be imported, where comparable goods cannot 
be used because their price would not make the proposed 
commercial operation economically viable,  
Code 8 the processing of goods which are listed in Annex 71-02 to 
Delegated Regulation (EU) 2015/2446, provided there are 
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 contra ct, 
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 commercia l 
property rights,  ▼B 
( 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 g oods resulting from the 
processing of agricultural products and repealing Council Regul ations (EC) No 
1216/2009 and (EC) No 614/2009 (OJ L 150, 20.5.2014, p. 1).
 02015R2447 — EN — 01.01.2021 — 008.003 — 233  
Code 9 the processing of goods which are listed in Annex 71-02 to 
Delegated Regulation (EU) 2015/2446, provided the aggregate 
value of the goods to be placed under the inward processing 
procedure per applicant and calendar year for each eight-digit 
Combined Nomenclature code does not exceed EUR 150 000,  
Code 10 the processing of goods to ensure their compliance with  technical 
requirements for their release for free circulation,  
Code 11 the processing of goods of a non-commercial nature,  
Code 12 the processing of goods obtained under a previous autho risation, 
the issuing of which was subject to an examination of the 
economic conditions,  
Code 13 the processing of solid and fluid fractions of palm oil , coconut 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,  
Code 14  ►M3 the processing into products to be incorporated in or used 
for aircraft for which an authorised release certificate EASA F orm 
1 or an equivalent certificate has been issued, ◄  
Code 15 the processing into products benefitting from the auton omous 
suspension of import duty on certain weapons and military 
equipment in accordance with Council Regulation (EC) No 
150/2003 (  1 ), 
Code 16 the processing of goods into samples,  
Code 17 the processing of any electronic type of components, pa rts, 
assemblies or any other materials into information technology 
products,  
Code 18 the processing of goods falling within Combined Nomencl ature 
codes 2707 or 2710 into products falling within Combined 
Nomenclature codes 2707, 2710 or 2902,  
Code 19 the reduction to waste and scrap, destruction, recovery  of parts or 
components,  
Code 20 denaturing,  
Code 21 usual forms of handling referred to in Article 220 of t he Code,  
Code 22 the aggregate value of goods to be placed under the inw ard 
processing procedure per applicant and calendar year for each 
eight-digit Combined Nomenclature code does not exceed EUR 
150 000 with regard to goods which are covered by Annex 71- 
02 to Delegated Regulation (EU) 2015/2446 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 provision al 
or definitive anti-dumping duty, a countervailing duty, a safeg uard 
measure or an additional duty resulting from a suspension of 
concessions if they were declared for release for free circulat ion. ▼B 
( 1 ) 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).
 02015R2447 — EN — 01.01.2021 — 008.003 — 234  
7/3. Type of declaration  
The following codes shall be used for the declaration types:  
1 Standard declaration (in accordance with Article 162 of the C ode) 
2 Simplified declaration (in accordance with Article 166 of the  Code)  
3 Entry in the declarant’s records (in accordance with Article 182 of the 
Code)  
8/6. Guarantee  
The following codes shall be used:  
0 Guarantee not required  
1 Guarantee required  
II/9. Invalidation reason  
Enter one of the following codes:  
55 Annulled  
61 Invalidated due to customs nomenclature code changes  
62 Invalidated due to a Union measure  
63 Invalidated due to national legal measure  
64 Revocation due to incorrect classification  
65 Revocation for reasons other than classification  
66 Invalidated due to limited validity of nomenclature code at the time of 
issue  
IV/3.  Role(s) of the applicant in the international supply chain  
The following codes shall be used:  
Code  Role  Description  
MF Manufacturer of goods  Party who manufactures goods. 
This code should be used only if the economic 
operator manufacturers the goods. It does not 
cover cases where the economic operator is 
only involved in trading with the goods (e.g. 
exporting, importing).  
IM Importer  Party who makes, or on whose behalf a 
Customs clearing agent or other authorised 
person makes an import declaration. This may 
include a person who has possession of the 
goods or to whom the goods are consigned.  
EX Exporter  Party who makes, or on whose behalf the 
export declaration is made, and who is the 
owner of the goods or has similar rights of 
disposal over them at the time when the 
declaration is accepted.  
CB Customs broker  Agent or representative or a professional 
Customs clearing agent who deals directly 
with Customs on behalf of the importer or 
exporter. 
The code can be used also for economic 
operators who acts as agents/representatives 
also for other purposes (e.g. carrier’s agent).  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 235  
Code  Role  Description  
CA Carrier  Party undertaking or arranging transport of 
goods between named points.  
FW Freight forwarder  Party arranging forwarding of goods.  
CS Consolidator  Party consolidating various consignments, 
payments etc.  
TR Terminal operator  A party which handles the loading and 
unloading of marine vessels.  
WH Warehouse keeper  Party taking responsibility for goods entered 
into a warehouse. 
This code should be used also by economic 
operators who operate other type of storage 
facilities (e.g. temporary storage, free zone, 
etc.).  
CF Container operator  Party to whom the possession of specified 
property (e.g. container) has been conveyed 
for a period of time in return for rental 
payments.  
DEP  Stevedore  A party which handles the loading and 
unloading of marine vessels from several 
terminals.  
HR Shipping line service  Identifies the shipping line service organisation.  
999 Others  
VI/3.  Level of guarantee  
The following codes shall be used for the level of the guarante e: 
To cover existing customs debts and, where applicable, other charges:  
AA 100% of the relevant part of the reference amount  
AB 30% of the relevant part of the reference amount  
To cover potential customs debts and, where applicable, other charges:  
BA 100 % of the relevant part of the reference amount  
BB 50 % of the relevant part of the reference amount  
BC 30 % of the relevant part of the reference amount  
BD 0 % of the relevant part of the reference amount  
VI/4.  Form of the guarantee  
The following codes shall be used for the form of the guarantee : 
1 Cash deposit  
2 Undertaking given by a guarantor  
3* Other forms as specified in Article 83 of Delegated Regulati on (EU) 
2015/2446  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 236  
31 the creation of a mortgage, a charge on land, an antichresis  or 
other right deemed equivalent to a right pertaining to immovabl e 
property;  
32 the cession of a claim, the pledging, with or without surren ­
dering possession, of goods, securities or claims or a savings 
bank book or entry in the national debt register;  
33 the assumption of joint contractual liability for the full a mount of 
the debt by a third party approved for that purpose by the 
customs authorities or the lodging of a bill of exchange the 
payment of which is guaranteed by such third party;  
34 a cash deposit or means of payment deemed equivalent thereto  
other than in euro or the currency of the Member State in which  
the guarantee is required;  
35 participation, subject to payment of a contribution, in a ge neral 
guarantee scheme administered by the customs authorities.  
VI/6.  Time-limit for payment  
The following codes shall be used for the time limit:  
1 Normal period before payment, i.e. maximum 10 days following the 
notification to the debtor of the customs debt in accordance wi th 
Article 108 of the Code  
2 Deferred payment (Article 110 of the Code)  
VII/1.  Type of deferment of payment  
The following codes shall be used for the deferment of payment:  
1 Article 110(b) of the Code, i.e. globally in respect of each amount of 
import or export duty entered in the accounts in accordance wit h the first 
subparagraph of Article 105(1) during a fixed period that does not exceed 
31 days  
2 Article 110(c) of the Code, i.e. globally in respect of all a mounts of 
import or export duty forming a single entry in accordance with  the 
second subparagraph of Article 105(1)  
VIII/9.  Legal basis  
The following codes shall be used as legal basis:  
Code  Description  Legal basis  
A Overcharged amounts of import or export 
duty Article 117 of the Code  
B Defective goods or goods not complying 
with the terms of the contract  Article 118 of the Code  
C Error by the competent authorities  Article 119 of the Code  
D Equity  Article 120 of the Code  
E Amount of import or export duty paid in 
relation with a customs declaration 
invalidated in accordance with Article 174 
of the Code  Article 116(1) of the Code  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 237  
IX/1.  Movement of goods  
The following codes shall be used for the legal basis of the mo vement:  
For goods under temporary storage:  
A Article 148(5)(a) of the Code  
B Article 148(5)(b) of the Code  
C Article 148(5)(c) of the Code  
X/1. Member State(s) concerned by the regular shipping service  
The following codes shall be used as qualifier:  
0 involved Member States;  
1 potentially involved Member States.  
XIII/8.  Tax representative status code  
The following codes shall be used:  
1 the applicant is acting in his own name and on his own behalf ; 
2 a tax representative is acting on behalf of the applicant.  
XVI/1.  Economic activity  
The following codes shall be used for the activity:  
1 Importation  
2 Carriage  
3 Storage  
4 Handling  
XVIII/1.  Standard exchange system  
The following codes shall be used:  
1 Standard exchange system without prior importation of replace ment 
products  
2 Standard exchange system with prior importation of replacemen t products  
XVIII/2.  Replacement products  
The following codes shall be used:  
4 Taking of samples, illustrations or technical descriptions  
5 Carrying out of analyses  
7 Other means of identification  ▼B
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ANNEX B  
FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS 
FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE 
CUSTOMS STATUS OF UNION GOODS  
INTRODUCTORY NOTES  
1. The formats, codes and, if applicable, the structure of the data elements 
included in this Annex are applicable in relation with the data  requirements 
for declarations notifications and proof of the customs status of Union goods 
as provided for in Annex B to Delegated Regulation (EU) 2015/24 46. 
2. The formats, codes and, if applicable, the structure of the data elements 
defined in this Annex shall apply to declarations, notification s and proof of 
the customs status of Union goods made by using an electronic d ata 
processing technique as well as to paper-based declarations, no tifications 
and proof of the customs status of Union goods.  
3. Title I includes the formats of the data elements.  
4. Whenever the information in a declaration, notification or p roof of the 
customs status of Union goods dealt with in Annex B to Delegate d Regu­
lation (EU) 2015/2446 takes the form of codes, the code-list pr ovided for in 
Title II shall be applied.  
5. The term ‘type/length’ in the explanation of an attribute in dicates the 
requirements for the data type and the data length. The codes f or the data 
types are as follows:  
a alphabetic  
n numeric  
an alphanumeric  
The number following the code indicates the admissible data len gth. The 
following applies.  
The optional two dots before the length indicator mean that the  data has no 
fixed length, but it can have up to a number of digits, as spec ified by the 
length indicator. A comma in the data length means that the att ribute can 
hold decimals, the digit before the comma indicates the total l ength of the 
attribute, the digit after the comma indicates the maximum numb er of digits 
after the decimal point.  
Examples of field lengths and formats:  
a1 1 alphabetic character, fixed length  
n2 2 numeric characters, fixed length  
an3 3 alphanumeric characters, fixed length  
a..4 up to 4 alphabetic characters  
n..5 up to 5 numeric characters  
an..6 up to 6 alphanumeric characters  
n..7,2 up to 7 numeric characters including maximum 2 decimals,  a delimiter 
being allowed to float.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 239  
6. The cardinality at header level included in the table in Tit le I of this Annex 
indicates how many times the data element may be used at header  level 
within a declaration, notification or proof of the customs stat us of Union 
goods.  
7. The cardinality at item level included in the table in Title  I of this Annex 
indicates how many times the data element may be repeated in re lation with 
the declaration item concerned.  
8. National codes can be used by Member States for data element s 1/11 Ad­
ditional procedure, 2/2 Additional information, 2/3 Documents p roduced, 
certificates and authorisations, additional references, 4/3 Cal culation of 
taxes (Tax type), 4/4 Calculation of taxes (Tax base), 6/17 Com modity 
code (national additional codes) and 8/7 Writing-off. Member St ates shall 
notify the Commission of the list of national codes used for th ese data 
elements. The Commission shall publish the list of those codes.  
TITLE I  
Formats and cardinality of the common data requirements for declarations and notifications  
D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
1/1 Declaration type  a 2  Y  1 x  
1/2 Additional declaration 
type a1 Y  1 x  
1/3 Transit declaration/ Proof 
of customs status type  an..5  Y  1 x  1 x  
1/4 Forms  n..4  N  1 x  
1/5 Loading lists  n..5  N  1 x  
1/6 Goods item number  n..5  N  1 x  
1/7 Specific circumstance 
indicator  an3 Y  1 x  
1/8 Signature/ authentication  an..35  N  1 x  
1/9 Total number of items  n..5  N  1 x  
1/10 Procedure  Requested procedure 
code:  an2 +  
Previous procedure 
code:  an2 Y 1 x  
1/11 Additional procedure  Union codes:  a1 + an2 
OR 
National codes:  n1 + 
an2 Y 99x  The Union codes are further 
specified in Title II  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 240  
D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
2/1 Simplified declaration/ 
Previous documents  ►M3 Previous 
document type: an..3 + 
Previous document 
reference: an..35 + 
Goods item identifier: 
n..5 + 
Type of packages: an..2 
Number of packages: 
n..8 
Measurement unit and 
qualifier, if applicable: 
an..4 + 
Quantity: n..16,6 ◄  Y 9999x  99x  ►M3 The measurement 
units and qualifiers defined 
in TARIC shall be used. In 
such case, the format of the 
measurement units and 
qualifiers shall be an..4, but 
shall never be n..4 formats, 
reserved for national 
measurement units and quali­
fiers. 
If no such measurement units 
and qualifiers are available in 
TARIC, national 
measurement units and 
qualifiers may be used. 
Their format shall be n..4. ◄  
2/2 Additional information  Coded version 
(Union codes):  n1 + an4 
OR 
(national codes) : a1 
+an4 
OR 
Free text description : 
an..512  Y ►M3 99x ◄  99x  The Union codes are further 
specified in Title II  
2/3 Documents produced, 
certificates and authoris­
ations, additional refer­
ences  ►M3 Document type 
(Union codes) : a1+ an3 
+ (if applicable)  
Document identifier : 
an..35 
OR 
Document type (national 
codes) : n1+an3 + (if 
applicable)  
Document identifier : 
an..35 
+ (if applicable)  Issuing 
authority name:  an..70 +  
Date of validity:  n8 
(yyyymmdd) +  
Measurement unit and 
qualifier, if applicable:  
an..4 +  
Quantity:  n..16,6 +  
Currency code:  a3 +  
Amount:  n..16,2 ◄  Y ►M3 99x ◄  99x  ►M3 The measurement 
units and qualifiers defined 
in TARIC shall be used. In 
such case, the format of the 
measurement units and 
qualifiers shall be an..4, but 
shall never be n..4 formats, 
reserved for national 
measurement units and quali­
fiers. 
If no such measurement units 
and qualifiers are available in 
TARIC, national 
measurement units and 
qualifiers may be used. 
Their format shall be n..4. 
The ISO-alpha-3 currency 
codes (ISO 4217) shall be 
used for the currency. ◄  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 241  
D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
2/4 Reference number/UCR  an..35  N  1 x  1 x  This data element may take 
the form of WCO (ISO 
15459) codes or equivalent.  
2/5 LRN  an..22  N  1 x  
2/6 Deferred payment  an..35  N  1 x  
2/7 Identification of ware­
house  Warehouse type : a1 +  
Warehouse identifier : 
an..35  Y 1 x  
3/1 Exporter  Name:  an..70 +  
Street and number:  
an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  N 1 x  1 x  Country code: 
The Union’s alphabetic 
codes for countries and terri­
tories are based on the 
current ISO alpha 2 codes 
(a2) in so far as they are 
compatible with the 
requirements of Commission 
Regulation (EU) No 1106/ 
2012 of 27 November 2012 
implementing Regulation 
(EC) No 471/2009 of the 
European Parliament and of 
the Council on Community 
statistics relating to external 
trade with non-member coun­
tries, as regards the update of 
the nomenclature of countries 
and territories (  1 ). The 
Commission regularly 
publishes regulations 
updating the list of country 
codes. 
In case of groupage consign­
ments, where paper-based 
declarations are used, code 
‘00200’ may be used 
together with a list of 
exporters in accordance with 
the notes described for D.E. 
3/1 Exporter in Title II of 
Annex B to Delegated Regu­
lation (EU) 2015/2446.  
3/2 Exporter identification n  o an..17  N  1 x  1 x  The structure of the EORI 
number is defined in Title II. 
The structure of a third 
country unique identification 
number recognised by the 
Union is defined in Title II.  ▼B
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D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
3/3 Consignor — Master 
level transport contract  Name:  an..70 +  
Street and number:  
an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35 +  
Phone number:  an..50  N 1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
3/4 Consignor identification 
n o — Master level 
transport contract  an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o 
The structure of a third 
country unique identification 
number recognised by the 
Union is defined in Title II 
for D.E. 3/2 Exporter identi­
fication n  o . 
3/5 Consignor — House level 
transport contract  Name:  an..70 +  
Street and number:  
an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35 +  
Phone number:  an..50  N 1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
3/6 Consignor identification 
n o — House level 
transport contract  an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o 
The structure of a third 
country unique identification 
number shall follow the 
structure defined in Title II 
for D.E. 3/2 Exporter identi­
fication n  o —. 
3/7 Consignor  Name:  an..70 +  
Street and number:  
an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  N 1 x  1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  ▼B
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D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
3/8 Consignor identification 
n o an..17  N  1 x  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o 
The structure of a third 
country unique identification 
number shall follow the 
structure defined in Title II 
for D.E. 3/2 Exporter identi­
fication n  o . 
3/9 Consignee  Name:  an..70 +  
Street and number:  
an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  N 1 x  1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used. 
In case of groupage consign­
ments, where paper-based 
declarations are used, code 
‘00200’ may be used 
together with a list of 
consignees in accordance 
with the notes described for 
D.E. 3/9 Consignee in Title 
II of Annex B to Delegated 
Regulation (EU) 2015/2446.  
3/10 Consignee identification 
n o an..17  N  1 x  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
The structure of a third 
country unique identification 
number recognised by the 
Union is defined in Title II 
for D.E. 3/2 Exporter identi­
fication n  o . 
3/11 Consignee — Master 
level transport contract  Name:  an..70 +  
Street and number:  
an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35+  
Phone number:  an..50  N 1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
3/12 Consignee identification 
n o — Master level 
transport contract  an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o 
The structure of a third 
country unique identification 
number shall follow the 
structure defined in Title II 
for D.E. 3/2 Exporter identi­
fication n  o . ▼B
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D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
3/13 Consignee — House level 
transport contract  Name:  an..70 +  
Street and number:  
an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35 +  
Phone number:  an..50  N 1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
3/14 Consignee identification 
n o — House level 
transport contract  an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
The structure of a third 
country unique identification 
number shall follow the 
structure defined in Title II 
for D.E. 3/2 Exporter identi­
fication n  o . 
3/15 Importer  Name:  an..70 +  
Street and number:  
an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  N 1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
3/16 Importer identification n  o an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
3/17 Declarant  Name:  an..70 +  
Street and number:  
an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  N 1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
3/18 Declarant identification n  o an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o 
3/19 Representative  Name:  an..70 +  
Street and number:  
an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35 +  N 1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
3/20 Representative identifi­
cation n  o an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o ▼B
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D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
3/21 Representative status 
code  n1 Y  1 x  
3/22 Holder of the transit 
procedure  Name:  an..70 +  
Street and number:  
an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35  N 1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
3/23 Holder of the transit 
procedure identification 
n o an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o 
3/24 Seller  Name:  an..70 +  
Street and number:  
an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35 +  
Phone number:  an..50  N 1 x  1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
3/25 Seller identification n  o an..17  N  1 x  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
The structure of a third 
country unique identification 
number shall follow the 
structure defined in Title II 
for D.E. 3/2 Exporter identi­
fication n  o . 
3/26 Buyer  Name:  an..70 +  
Street and number:  
an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35 +  
Phone number:  an..50  N 1 x  1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
3/27 Buyer identification n  o an..17  N  1 x  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
The structure of a third 
country unique identification 
number shall follow the 
structure defined in Title II 
for D.E. 3/2 Exporter identi­
fication n  o . 
3/28 Person notifying the 
arrival identification n  o an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . ▼B
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D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
3/29 Person notifying the 
diversion identification n  o an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
3/30 Person presenting the 
goods to customs identi­
fication n  o an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
3/31 Carrier  Name:  an..70 +  
Street and number:  
an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35 +  
Phone number:  an..50  N 1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
3/32 Carrier identification n  o an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
The structure of a third 
country unique identification 
number shall follow the 
structure defined in Title II 
for D.E. 3/2 Exporter identi­
fication n  o . 
3/33 Notify party — Master 
level transport contract  Name:  an..70 +  
Street and number:  
an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35 +  
Phone number:  an..50  N 1 x  1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
3/34 Notify party identification 
n o — Master level 
transport contract  an..17  N  1 x  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
The structure of a third 
country unique identification 
number shall follow the 
structure defined in Title II 
for D.E. 3/2 Exporter identi­
fication n  o . 
3/35 Notify party — House 
level transport contract  Name:  an..70 +  
Street and number:  
an..70 +  
Country:  a2 +  
Postcode:  an..9 +  
City:  an..35 +  
Phone number:  an..50  N 1 x  1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  ▼B
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D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
3/36 Notify party identification 
n o — House level 
transport contract  an..17  N  1 x  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
The structure of a third 
country unique identification 
number shall follow the 
structure defined in Title II 
for D.E. 3/2 Exporter identi­
fication n  o . 
3/37 Additional supply chain 
actor(s) identification n  o Role code:  a..3 +  
Identifier:  an..17  Y 99x  99x  The role codes for the ad­
ditional supply chain actors 
are defined in Title II. 
The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
The structure of a third 
country unique identification 
number shall follow the 
structure defined in Title II 
for D.E. 3/2 Exporter identi­
fication n  o . 
3/38 Person submitting the ad­
ditional ENS particulars 
identification n  o an..17  N  1 x  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
3/39 Holder of the authoris­
ation identification n  o Authorisation type code:  
an..4 +  
Identifier:  an..17  N 99x  The codes defined in Annex 
A for D.E. 1/1 Application/ 
Decision code type shall be 
used for the authorisation 
type code. 
The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
3/40 Additional fiscal 
references identification 
n o Role code:  an3 +  
VAT identification 
number:  an..17  Y 99x  99x  The role codes for the ad­
ditional fiscal references are 
defined in Title II.  
3/41 Person presenting the 
goods to customs in case 
of entry in the declarant’s 
records or pre-lodged 
customs declarations 
identification n  o an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
3/42 Person lodging the 
customs goods manifest 
identification n  o an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
3/43 Person requesting a proof 
of the customs status of 
Union goods identifi­
cation n  o an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . ▼B
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D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
3/44 Person notifying the 
arrival of goods following 
movement under 
temporary storage identi­
fication n  o an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
▼M3 
3/45 Person providing a 
guarantee identification 
n o an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
3/46 Person paying the 
customs duty identifi­
cation n  o an..17  N  1 x  The EORI number shall 
follow the structure defined 
in Title II for D.E. 3/2 
Exporter identification n  o . 
▼B 
4/1 Delivery terms  Coded version: 
INCOTERM code:  a3 +  
UN/LOCODE:  an..17 
OR 
Free text description: 
INCOTERM code:  a3 +  
Country code:  a2 +  
Location name:  an..35  Y 1 x  The codes and headings 
describing the commercial 
contract are defined in Title 
II. The code provided for the 
description of the location 
shall adhere to the pattern 
of UN/LOCODE. If no UN/ 
LOCODE is available for the 
location, use the country 
code as provided for D.E. 
3/1 Exporter followed by 
the name of the location.  
4/2 Transport charges method 
of payment  a1 Y  1 x  1 x  
4/3 Calculation of taxes — 
Tax type  Union codes:  a1 + n2 
OR 
National codes:  n1 + 
an2 Y 99x  The Union codes are further 
specified in Title II  
4/4 Calculation of taxes — 
Tax base  Measurement unit and 
qualifier, if applicable:  
an..6 +  
Quantity:  n..16,6  
►M1 O R  
Amount:  n..16,2 ◄  N 99x  The measurement units and 
qualifiers defined in TARIC 
should be used. In such 
case, the format of the 
measurement units and 
qualifiers will be an..6, but 
will never have n..6 
formats, reserved for 
national measurement units 
and qualifiers. 
If no such measurement units 
and qualifiers are available in 
TARIC, national measure- 
ment units and qualifiers 
can be used. Their format 
will be n..6.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 249  
D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
4/5 Calculation of taxes — 
Tax rate  n..17,3  N  99x  
4/6 Calculation of taxes — 
Payable tax amount  n..16,2  N  99x  
4/7 Calculation of taxes — 
Total  n..16,2  N  1 x  
4/8 Calculation of taxes — 
Method of payment  a1 Y  99x  
4/9 Additions and deductions  Code:  a2 +  
Amount:  n..16,2  Y 99x  99x  
4/10 Invoice currency  a 3  N  1 x  The ISO-alpha-3 currency 
codes (ISO 4217) shall be 
used for the currency.  
4/11 Total amount invoiced  n..16,2  N  1 x  
4/12 Internal currency unit  a 3  N  1 x  The ISO-alpha-3 currency 
codes (ISO 4217) shall be 
used for the currency.  
4/13 Valuation indicators  an4  Y  1 x  
4/14 Item price/amount  n..16,2  N  1 x  
4/15 Exchange rate  n..12,5  N  1 x  
4/16 Valuation method  n 1  Y  1 x  
4/17 Preference  n3 (n1+n2)  Y  1 x  The Commission will publish 
at regular intervals the list of 
the combinations of codes 
usable together with 
examples and notes.  
4/18 ►M3 Value ◄  Currency code:  a3 +  
Value:  n..16,2  N 1 x  The ISO-alpha-3 currency 
codes (ISO 4217) shall be 
used for the currency.  
4/19 ►M3 Transport costs to 
the final destination ◄  Currency code:  a3 +  
Amount:  n..16,2  N 1 x  The ISO-alpha-3 currency 
codes (ISO 4217) shall be 
used for the currency.  
5/1 Estimated date and time 
of arrival at first place of 
arrival in the Customs 
territory of the Union  Date and time:  an..15 
(yyyymmddhhmmzzz)  N 1 x  yyyy: year 
mm: month 
dd: day 
hh: hour 
mm: minute 
zzz: time-zone  
5/2 Estimated date and time 
of arrival at the port of 
unloading  Date and time:  an..15 
(yyyymmddhhmmzzz)  N 1 x  1 x  yyyy: year 
mm: month 
dd: day 
hh: hour 
mm: minute 
zzz: time-zone  ▼B
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D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
5/3 Actual date and time of 
arrival in the customs 
territory of the Union  an..15 
(yyyymmddhhmmzzz)  N 1 x  yyyy: year 
mm: month 
dd: day 
hh: hour 
mm: minute 
zzz: time-zone  
5/4 Declaration date  n8 (yyyymmdd)  N  1 x  
5/5 Declaration place  an..35  N  1 x  
5/6 Office of destination (and 
country)  an8 N  1 x  The structure of the customs 
office identifier is defined in 
Title II.  
5/7 Intended offices of transit 
(and country)  an8 N  9 x  The identifier of the customs 
office shall follow the 
structure defined for D.E. 5/ 
6 Office of destination (and 
country).  
5/8 Country of destination 
code  a2 N  1 x  1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  ►M1 In the 
context of transit operations, 
the ISO 3166 alpha-2 
country code shall be 
used. ◄  
5/9 Region of destination 
code  an..9  N  1 x  1 x  Codes are defined by the 
Member State concerned.  
5/10 Place of delivery code — 
Master level transport 
contract  UN/LOCODE:  an..17 
OR 
Country code:  a2 +  
Postcode:  an..9  N 1 x  Where the place of loading is 
coded according to the UN/ 
LOCODE, the information 
shall be the UN/LOCODE 
as defined in Title II for 
D.E. 5/6 Office of desti­
nation (and country). 
Where the place of delivery 
is not coded according to the 
UN/LOCODE, the country 
code as defined for D.E. 3/1 
Exporter shall be used.  
5/11 Place of delivery code — 
House level transport 
contract  UN/LOCODE:  an..17 
OR 
Country code: a2 + 
Postcode:  an..9  N 1 x  Where the place of loading is 
coded according to the UN/ 
LOCODE, the information 
shall be the UN/LOCODE 
as defined in Title II for 
D.E. 5/6 Office of desti­
nation (and country). 
Where the place of delivery 
is not coded according to the 
UN/LOCODE, the country 
code as defined for D.E. 3/1 
Exporter shall be used.  ▼B
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D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
5/12 Customs office of exit  an8  N  1 x  The identifier of the customs 
office shall follow the 
structure defined for D.E. 
5/6 Office of destination 
(and country).  
5/13 Subsequent customs 
office(-s) of entry  an8 N  99x  The identifier of the customs 
office shall follow the 
structure defined for D.E. 
5/6 Office of destination 
(and country).  
5/14 Country of dispatch/ 
export code  a2 N  1 x  1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
5/15 Country of origin code  a 2  N  1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
5/16 Country of preferential 
origin code  an..4  N  1 x  The country code as for D.E. 
3/1 Exporter shall be used. 
Where the proof of origin 
refers to a group of 
countries use the numeric 
identifier codes specified in 
the integrated tariff estab­
lished in accordance with 
Article 2 of Council (EEC) 
Regulation No 2658/87.  
5/17 Region of origin code  an..9  N  1 x  Codes are defined by the 
Member State concerned.  
5/18 Countries of routing 
codes  a2 N  99x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
5/19 Countries of routing of 
the means of transport 
codes  a2 N  99x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
5/20 Countries of routing of 
the consignment codes  a2 N  99x  99x  The country code as for D.E. 
3/1 Exporter shall be used.  
5/21 Place of loading  Coded:  an..17 
OR 
Free text description:  a2 
(country code) + an..35 
(location)  N 1 x  Where the place of loading is 
coded according to the UN/ 
LOCODE, the information 
shall be the UN/LOCODE 
as defined in Title II for 
D.E. 5/6 Office of desti­
nation (and country). 
Where the place of loading is 
not coded according to the 
UN/LOCODE, the country 
where the place of loading 
is located is identified by 
the code as defined for 
D.E3/1 Exporter.  ▼B
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D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
5/22 Place of unloading  Coded:  an..17 
OR 
Free text description:  a2 
(country code) + an..35 
(location)  N 1 x  1 x  Where the place of unloading 
is coded according to the 
UN/LOCODE, the 
information shall be the 
UN/LOCODE as defined in 
Title II for D.E. 5/6 Office 
of destination (and country). 
Where the place of unloading 
is not coded according to the 
UN/LOCODE, the country 
where the place of 
unloading is located is 
identified by the code as 
defined for D.E. 3/1 
Exporter.  
5/23 Location of goods  Country:  a2 +  
Type of location:  a1 +  
Qualifier of the identifi ­
cation:  a1 +  
Coded 
Identification of 
location:  an..35 +  
Additional identifier:  
n..3 
OR 
Free text description 
Street and number:  
an..70 +  
Postcode:  an..9 +  
City:  an..35  Y 1 x  The structure of the code is 
defined in Title II.  
5/24 Customs office of first 
entry code  an8 N  1 x  The identifier of the customs 
office shall follow the 
structure defined for D.E. 5/ 
6 Office of destination (and 
country).  
5/25 Actual customs office of 
first entry code  an8 N  1 x  The identifier of the customs 
office shall follow the 
structure defined for D.E. 5/ 
6 Office of destination (and 
country).  
5/26 Customs office of pres­
entation  an8 N  1 x  The identifier of the customs 
office shall follow the 
structure defined for D.E. 5/ 
6 Office of destination (and 
country).  
5/27 Supervising customs 
office  an8 N  1 x  The identifier of the customs 
office shall follow the 
structure defined for D.E. 5/ 
6 Office of destination (and 
country).  ▼B
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D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
5/28 Requested period of 
validity of the proof  n..3 N  1 x  
5/29 Date of presentation of 
the goods  n8 (yyyymmdd)  N  1 x  1 x  
5/30 Place of acceptance  Coded:  an..17 
OR 
Free text description:  a2 
(country code) + an..35 
(location)  N 1 x  1 x  ►M1 Where the place of 
acceptance is coded 
according to the UN/ 
LOCODE, the information 
shall be the UN/LOCODE 
as defined in Title II for 
D.E. 5/6 Office of desti­
nation (and country). Where 
the place of acceptance is not 
coded according to the UN/ 
LOCODE, the country where 
the place of acceptance is 
located is identified by the 
code as defined in Title II 
for D.E. 3/1 Exporter. ◄  
▼M3 
5/31 Date of acceptance  n8 (yyyymmdd)  N  1 x  1 x  
▼B 
6/1 Net mass (kg)  n..16,6  N  1 x  
6/2 Supplementary units  n..16,6  N  1 x  
6/3 Gross mass (kg) — 
Master level transport 
contract  n..16,6  N  1 x  1 x  
6/4 Gross mass (kg) — 
House level transport 
contract  n..16,6  N  1 x  1 x  
6/5 Gross mass (kg)  n..16,6  N  1 x  1 x  
6/6 Description of goods — 
Master level transport 
contract  an..512  N  1 x  
6/7 Description of goods — 
House level transport 
contract  an..512  N  1 x  
6/8 Description of goods  an..512  N  1 x  
6/9 Type of packages  an..2  N  99x  The code-list corresponds to 
the latest version of UN/ECE 
Recommendations 21  
6/10 Number of packages  n..8  N  99x  
6/11 Shipping marks  an..512  N  99x  ▼B
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D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
6/12 UN Dangerous Goods 
code  an..4  N  99x  The United Nations 
Dangerous Goods identifier 
(UNDG) is the serial 
number assigned within the 
United Nations to substances 
and articles contained in a 
list of the dangerous goods 
most commonly carried.  
6/13 CUS code  an8  N  1 x  Code assigned within the 
European Customs Inventory 
of Chemical Substances 
(ECICS).  
6/14 Commodity code — 
Combined nomenclature 
code  an..8  N  1 x  
6/15 Commodity code — 
TARIC code  an2 N  1 x  To be completed in 
accordance with the TARIC 
code (two characters for the 
application of specific Union 
measures in respect of 
formalities to be completed 
at destination).  
6/16 Commodity code — 
TARIC additional code(s)  an4 N  99x  To be completed in 
accordance with the TARIC 
codes (additional codes).  
6/17 Commodity code — 
National additional 
code(s)  an..4  N  99x  Codes to be adopted by the 
Member States concerned.  
6/18 Total packages  n..8  N  1 x  
6/19 Type of goods  ►M3 an..3 ◄  N  1 x  ►M3 UPU code-list 130 
shall be used ◄  
7/1 Transhipments  Place of transhipment: 
Country:  a2 +  
Type of location:  a1 +  
Qualifier of the identifi ­
cation:  a1 +  
Coded 
Identification of 
location:  an..35 +  
Additional identifier:  
n..3 
OR 
Free text description 
Street and number:  
an..70 +  
Postcode:  an..9 +  
City:  an..35 +  N 1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used. 
The place of transhipment 
shall follow the structure of 
D.E. 5/23 Location of goods. 
The identity of means of 
transport shall follow the 
structure of D.E. 7/7 
Identity of means of 
transport at departure. 
The nationality of means of 
transport shall follow the 
structure of D.E. 7/8 
Nationality of means of 
transport at departure. 
For the indicator whether the 
goods are containerised, the 
codes provided for D.E. 7/2 
Container in Title II shall be 
used. ▼B
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D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
Identity of new means of 
transport 
Typeofidentification:  n2 + 
Identification number:  
an..35 +  
Nationality of new means 
of transport:  a2 +  
Indicator whether the 
consignment is 
containerised or not:  n1 
7/2 Container  n 1  Y  1 x  
7/3 Conveyance reference 
number  an..17  N  9 x  
7/4 Mode of transport at the 
border  n1 Y  1 x  
7/5 Inland mode of transport  n 1  N  1 x  The codes provided for in 
Title II as regards D.E. 7/4 
Mode of transport at the 
border shall be used.  
7/6 Identification of actual 
means of transport 
crossing the border  Type of identification:  n2 
+ 
Identification number:  
an..35  Y 1 x  
7/7 Identity of means of 
transport at departure  Type of identification:  n2 
+ 
Identification number:  
an..35  Y 1 x  1 x  
7/8 Nationality of means of 
transport at departure  a2 N  1 x  1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
7/9 Identity of means of 
transport on arrival  Type of identification:  n2 
+ 
Identification number:  
an..35  N 1 x  ►M1 The codes defined in 
Title II for D.E. 7/7 Identity 
of means of transport at 
departure shall be used for 
the type of identification. ◄  
7/10 Container identification 
number  an..17  N  9999x  9999x  
7/11 Container size and type  an..10  Y  99x  99x  
7/12 Container packed status  an..3  Y  99x  99x  
7/13 ►M3 Container supplier 
type code ◄  an..3  Y  99x  99x  ▼B
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D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
7/14 Identity of active means 
of transport crossing the 
border  Type of identification:  n2 
+ 
Identification number:  
an..35  N 1 x  1 x  ►M1 The codes defined in 
Title II for D.E. 7/7 Identity 
of means of transport at 
departure shall be used for 
the type of identification. ◄  
7/15 Nationality of active 
means of transport 
crossing the border  a2 N  1 x  1 x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
7/16 Identity of passive means 
of transport crossing the 
border  Type of identification:  n2 
+ 
Identification number:  
an..35  N 999x  999x  ►M1 The codes defined in 
Title II for D.E. 7/7 Identity 
of means of transport at 
departure shall be used for 
the type of identification. ◄  
7/17 Nationality of passive 
means of transport 
crossing the border  a2 N  999x  999x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
7/18 Seal number  Number of seals : n..4 +  
Seal identifier : an..20  N 1x 
9999x  1x 
9999x  
7/19 Other incidents during 
carriage  an..512  N  1 x  
7/20 Receptacle identification 
number  an..35  N  1 x  
8/1 Quota order number  an6  N  1 x  
8/2 Guarantee type  Guarantee type : an 1  Y  9 x  
8/3 Guarantee reference  ►M1 GRN:  an..24 +  
Access code:  an..4 +  
Currency code:  a3 +  
Amount of import or 
export duty and, where 
first subparagraph of 
Article 89(2) of the 
Code applies, other 
charges:  n..16,2 +  
Customs office of guar ­
antee:  an8 
OR 
Other guarantee 
reference:  an..35+  
Access code:  an..4 +  
Currency code:  a3 +  
Amount of import or 
export duty and, where 
first subparagraph of 
Article 89(2) of the 
Code applies, other 
charges:  n..16,2 +  
Customs office of guar ­
antee:  an8 ◄  N 99x  The ISO-alpha-3 currency 
codes (ISO 4217) shall be 
used for the currency. 
The identifier of the customs 
office shall follow the 
structure defined for D.E. 5/ 
6 Office of destination (and 
country).  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 257  
D.E. 
order 
number  D.E. name  D.E. format 
(Type/length)  Code-list 
in Title 
II 
(Y/N)  Header level 
cardinality  Item 
level 
cardi­
nality  Notes  
8/4 Guarantee not valid in  a 2  N  99x  The country code as defined 
for D.E. 3/1 Exporter shall 
be used.  
8/5 Nature of transaction  n..2  N  1 x  1 x  The single digit codes listed 
in column A of the table 
provided for under 
Article 10(2) of Commission 
Regulation (EC) No 113/ 
2010 (  2 ) shall be used. 
Where paper-based customs 
declarations are used, this 
digit will be entered in the 
left-hand side of box 24. 
Member States may also 
provide for a second digit 
from the list in column B 
of that table to be collected. 
Where paper-based customs 
declarations are used, the 
second digit must be entered 
in the right-hand side of 
box 24.  
8/6 Statistical value  n..16,2  N  1 x  
▼M3 _____  
▼B 
( 1 ) OJ L 328, 28.11.2012, p. 7-15. 
( 2 ) Commission Regulation (EU) No 113/2010 of 9 February 2010 imp lementing Regulation (EC) No 471/2009 of the European Parliamen t and of the 
Council on Community statistics relating to external trade with  non-member countries, as regards trade coverage, definition of  the data, compilation 
of statistics on trade by business characteristics and by invoi cing currency, and specific goods or movements (OJ L 37, 10.2.2 010, p. 1).  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 258  
TITLE II  
Codes in relation with the common data requirements for declarations and 
notifications  
CODES  
1. INTRODUCTION  
This Title contains the codes to be used on standard electronic  and paper- 
based declarations and notifications.  
2. CODES  
1/1. Declaration type  
EX: ►M1 For trade with countries and territories situated outside of t he 
customs territory of the Union. ◄  
For placing goods under a customs procedure referred to in colu mns 
B1, B2 and C1 and for re-export referred to in column B1 of the  data 
requirements table in Title I of Annex B to Delegated Regulatio n (EU) 
2015/2446.  
IM: ►M1 For trade with countries and territories situated outside of t he 
customs territory of the Union. ◄  
For placing goods under a customs procedure referred to in colu mns H1 
to H4, H6 and I1 of the data requirements table in Title I of A nnex B to 
Delegated Regulation (EU) 2015/2446.  
For placing non-Union goods under a customs procedure in the co ntext 
of trade between Member States.  
CO: — Union goods subject to specific measures during the trans itional 
period following the accession of new Member States  
— Placing of Union goods under the customs warehousing procedur e 
referred to in column B3 of the data requirements table in Titl e I of 
Annex B to Delegated Regulation (EU) 2015/2446 in order to 
obtain payment of special export refunds prior to exportation o r 
manufacturing under customs supervision and under customs 
control prior to exportation and payment of export refunds.  
— Union goods in the context of trade between parts of the cust oms 
territory of the Union to which the provisions of Council Direc tive 
2006/112/EC (  1 ) or Council Directive 2008/118/EC (  2 ) are 
applicable and parts of that territory to which those provision s do 
not apply, or in the context of trade between parts of that ter ritory 
where those provisions do not apply as referred to in columns B 4 
and H5 of the data requirements table in Title I of Annex B to 
Delegated Regulation (EU) 2015/2446.  
1/2. Additional Declaration type  
A for a standard customs declaration (under Article 162 of the Code)  
B for a simplified declaration on occasional basis (under Artic le 166(1) of 
the Code  ▼B 
( 1 ) Council Directive 2006/112/EC of 28 November 2006 on the comm on system of value 
added tax (OJ L 347, 11.12.2006, p. 1). 
( 2 ) Council Directive 2008/118/EC of 16 December 2008 concerning the general 
arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, 
p. 12).
 02015R2447 — EN — 01.01.2021 — 008.003 — 259  
C for a simplified customs declaration with regular use (under Article 166(2) 
of the Code)  
D For lodging a standard customs declaration (such as referred to under 
code A) in accordance with Article 171 of the Code.  
E For lodging a simplified declaration (such as referred to und er code B) in 
accordance with Article 171 of the Code.  
F For lodging a simplified declaration (such as referred to und er code C) in 
accordance with Article 171 of the Code.  
X for a supplementary declaration of simplified declarations co vered by B 
and E  
Y for a supplementary declaration of simplified declarations co vered by C 
and F  
Z for a supplementary declaration under the procedure covered u nder 
Article 182 of the Code  
1/3. Transit Declaration/Proof of customs status type  
Codes to be used in the context of transit  
C Union goods not placed under a transit procedure  
T Mixed consignments comprising both goods which are to be plac ed 
under the external Union transit procedure and goods which are to be 
placed under the internal Union transit procedure, covered by 
Article 294 of this Regulation.  
T1 Goods placed under the external Union transit procedure.  
T2 Goods placed under the internal Union transit procedure in 
accordance with Article 227 of the Code, unless Article 293(2) 
applies.  
T2F Goods placed under the internal Union transit procedure, in  
accordance with Article 188 of Delegated Regulation (EU) 
2015/2446  
T2SM Goods placed under the internal Union transit procedure, i n appli­
cation of Article 2 of Decision 4/92 of the EEC-San Marino Co- 
operation Committee of 22 December 1992.  
TD Goods already placed under a transit procedure, or carried u nder the 
inward processing, customs warehouse or temporary admission 
procedure in the context of the application of Article 233(4)(e ) of 
the Code  
X Union goods to be exported, not placed under a transit proced ure in 
the context of the application of Article 233(4)(e)  
▼M3 
TIR Goods moved under a TIR operation  
▼B 
Codes to be used in the context of proof of the customs status of Union goods  
T2L Proof establishing the customs status of Union goods  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 260  
T2LF Proof establishing the customs status of Union goods consi gned to, 
from or between special fiscal territories.  
T2LSM Proof establishing the status of goods destined for San M arino in 
application of Article 2 of Decision 4/92 of the EEC-San Marino  
Cooperation Committee of 22 December 1992.  
Codes to be used in the context of customs goods manifest  
▼M3 __________  
▼B 
T2L Proof establishing the customs status of Union goods  
T2LF Proof establishing the customs status of Union goods consi gned to, 
from or between special fiscal territories.  
1/7. Specific circumstance indicator  
The following codes shall be used:  
Code  Description  Dataset in the data requirements 
table in Title I of Annex B to 
Delegated Regulation (EU) 2015/ 
2446 
A20 Express consignments in the context of exit summary declaratio ns A 2  
F10 Sea and inland waterways — Complete dataset — Straight bill of  
lading containing the necessary information from consignee  F1a = F1b+F1d  
F11 Sea and inland waterways — Complete dataset — Master bill of 
lading with underlying house bill(s) of lading containing the 
necessary information from consignee at the level of the lowest  
house bill of lading  F1a = F1b + F1c + F1d  
F12 Sea and inland waterways — Partial dataset — Master bill of la ding 
only F1b 
F13 Sea and inland waterways — Partial dataset — Straight bill of lading 
only F1b 
F14 Sea and inland waterways — Partial dataset — House bill of lad ing 
only F1c 
F15 Sea and inland waterways — Partial dataset — House bill of lad ing 
with the necessary information from consignee  F1c + F1d  
F16 Sea and inland waterways — Partial dataset — Necessary informa tion 
required to be provided by consignee at the lowest level of tra nsport 
contract (straight bill or the lowest house bill of lading)  F1d 
F20 Air cargo (general) — Complete dataset lodged pre-loading  F2a  
F21 Air cargo (general) — Partial dataset — Master air waybill lod ged 
pre-arrival  F2b 
F22 Air cargo (general) — Partial dataset — House air waybill lodg ed 
pre-arrival  F2c ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 261  
Code  Description  Dataset in the data requirements 
table in Title I of Annex B to 
Delegated Regulation (EU) 2015/ 
2446 
F23 Air cargo (general) — Partial dataset — Minimum dataset lodged  
pre-loading in accordance with Article 106(1) second subparagra ph 
of Delegated Regulation (EU) 2015/2446 without master air waybi ll 
reference number  Part of F2d  
F24 Air cargo (general) — Partial dataset — Minimum dataset lodged  
pre-loading in accordance with Article 106(1) second subparagra ph 
of Delegated Regulation (EU) 2015/2446 with master air waybill 
reference number  F2d 
F25 Air cargo (general) — Partial dataset — Master air waybill ref erence 
number lodged pre-loading in accordance with Article 106(1) sec ond 
subparagraph of Delegated Regulation (EU) 2015/2446  Part of F2d complementing 
the message with specific 
circumstance indicator F23  
F26 Air cargo (general) — Partial dataset — Minimum dataset lodged  
pre-loading in accordance with Article 106(1) second subparagra ph 
of Delegated Regulation (EU) 2015/2446 and containing additiona l 
house air waybill information  F2c + F2d  
F27 Air cargo (general) — Complete dataset lodged pre-arrival  F2a  
F30 Express consignments — Complete dataset lodged pre-loading in 
accordance with Article 106(1) second subparagraph of Delegated  
Regulation (EU) 2015/2446  F3a by air mode  
F31 Express consignments — Complete dataset in accordance with the  
time-limits applicable for the mode of transport concerned  F3a by other than air mode  
F32 Express consignments — Partial dataset — Minimum dataset lodge d 
pre-loading in accordance with Article 106(1) second subparagra ph of 
Delegated Regulation (EU) 2015/2446  F3b 
F40 Postal consignments — Complete dataset lodged pre-loading in 
accordance with Article 106(1) second subparagraph of Delegated  
Regulation (EU) 2015/2446  F4a by air mode  
F41 Postal consignments — Complete dataset in accordance with the 
time-limits applicable for the mode of transport concerned (oth er 
than the air)  F4a by other than air mode  
F42 Postal consignments — Partial dataset — Master air waybill 
containing necessary postal air waybill information lodged in 
accordance with the time-limits applicable for the mode of tran sport 
concerned  F4b 
F43 Postal consignments — Partial dataset — Minimum dataset lodged  
pre-loading in accordance with Article 106(1) second subparagra ph of 
Delegated Regulation (EU) 2015/2446  F4c 
F44 Postal consignment — Partial dataset — Receptacle identificati on 
number lodged pre-loading in accordance with Article 106(1) 
second subparagraph of Delegated Regulation (EU) 2015/2446  F4d ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 262  
Code  Description  Dataset in the data requirements 
table in Title I of Annex B to 
Delegated Regulation (EU) 2015/ 
2446 
F50 Road mode of transport  F 5  
F51 Rail mode of transport  F 5  
1/10.  Procedure  
The codes to be entered in this subdivision are four-digit code s, composed of 
a two-digit code representing the procedure requested, followed  by a second 
two-digit code representing the previous procedure. The list of  two-digit 
codes is given below.  
‘Previous procedure’ means the procedure under which the goods were 
placed before being placed under the procedure requested.  
It should be noted that where the previous procedure is customs  warehousing 
or temporary admission, or where the goods have come from a fre e zone, the 
relevant code should be used only where the goods have not been  placed 
under inward or outward processing or end-use.  
For example : re-export of goods imported under inward processing and 
subsequently placed under customs warehousing = 3151 (not 3171) . (First 
operation = 5100; second operation = 7151: third operation re-e xport = 
3151).  
Similarly, where goods previously temporarily exported are re-i mported and 
released for free circulation after having been placed under cu stoms ware­
housing, temporary admission or in a free zone this is regarded  as simple re- 
importation after temporary export.  
For example : entry for home use with simultaneous entry for free circulati on 
of goods exported under outward processing and placed under cus toms ware­
housing upon re-importation = 6121 (not 6171). (First operation : temporary 
export under outward processing = 2100; second operation: stora ge in a 
customs warehouse = 7121; third operation: entry for home use +  entry for 
free circulation = 6121).  
The codes marked in the list below with the letter (a) cannot b e used as the 
first two digits of the procedure code, but only to indicate th e previous 
procedure.  
For example : 4054 = entry for free circulation and home use of goods 
previously placed under inward processing in another Member Sta te. 
List of procedures for coding purposes  
Two of these basic elements must be combined to produce a four- digit code.  
00 This code is used to indicate that there is no previous proc edure (a)  
01 ►M3 Release for free circulation of goods simultaneously redispatc hed 
in the context of trade between parts of the customs territory of the 
Union in which the provisions of Directive 2006/112/EC or Direc tive 
2008/118/EC are applicable and parts of that territory in which  those 
provisions do not apply, or in the context of trade between the  parts of 
that territory where those provisions do not apply.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 263  
Example : Non-Union goods arriving from a third country, released 
for free circulation in France and sent on to the Channel 
Islands. ◄  
Examples:  Non-Union goods arriving from a third country, released 
for free circulation in France and sent on to the Channel 
Islands.  
Non-Union goods arriving from a third country, released 
for free circulation in Spain and sent on to Andorra.  
07 Release of goods for free circulation simultaneously placed under a 
warehousing procedure other than a customs warehousing procedur e 
where neither VAT nor, when applicable, excise duties have been  paid.  
Explanation:  This code is to be used where the goods are released for 
free circulation but where VAT and excise duties have 
not been paid.  
Examples:  Imported raw sugar is released for free circulation but 
VAT has not been paid. While the goods are placed in 
a warehouse or approved area other than customs ware­
house, payment of the VAT is suspended.  
Imported mineral oils are released for free circulation and 
no VAT has been paid. While the goods are stored in a 
tax warehouse, payment of VAT and excise duties is 
suspended.  
10 Permanent export.  
Example:  ►M3 Export of Union goods to a third country, but also 
dispatch of Union goods to parts of the customs territory of 
the Union to which the provisions of Directive 2006/112/EC 
or Directive 2008/118/EC do not apply. ◄  
11 Export of processed products obtained from equivalent goods under 
inward processing before placing non-Union goods under inward 
processing.  
Explanation:  Prior export (EX-IM) in accordance with Art. 223(2)c) of 
the Code.  
Example:  Export of cigarettes manufactured from Union tobacco 
leaves before placing of non-Union tobacco leaves 
under inward processing.  
21 Temporary export under the outward processing procedure, if not 
covered by code 22.  
Example:  Outward processing procedure under Articles 259 to 262 of 
the Code. The simultaneous application to textile products 
of the outward processing procedure and the economic 
outward processing procedure (Council Regulation (EC) 
No 3036/94 (  1 )) is not covered by this code.  ▼B 
( 1 ) Council Regulation (EC) No 3036/94 of 8 December 1994 establi shing economic 
outward processing arrangements applicable to certain textiles and clothing products 
reimported into the Community after working or processing in ce rtain third countries 
(OJ L 322, 15.12.1994, p. 1).
 02015R2447 — EN — 01.01.2021 — 008.003 — 264  
22 Temporary export other than that referred to under code 21 a nd 23.  
This code covers the following situations:  
— The simultaneous application to textile products of the outwa rd 
processing procedure and the economic outward processing 
procedure (Regulation (EC) No 3036/94)  
— Temporary export of goods from the Union for repair, processi ng, 
adaptation, making up or re-working where no customs duties wil l 
be due at re-importation.  
23 Temporary export for return in the unaltered state.  
Example:  Temporary export for exhibitions of articles such as 
samples, professional equipment, etc.  
31 Re-export.  
Explanation:  Re-export of non-Union goods following a special 
procedure.  
Example:  Goods are placed under customs warehousing and 
subsequently declared for re-export.  
40 Simultaneous release for free circulation and home use of go ods. 
Entry for home use of goods in the context of trade between the  Union 
and the countries with which it has formed a customs union.  
Entry for home use of goods in the context of trade referred to  in 
Article 1(3) of the Code.  
Examples:  
— Goods coming from Japan with payment of customs duty, VAT and  
when applicable excise duties.  
— Goods coming from Andorra and entered for home use in Germany  
— Goods arriving from Martinique and entered for home use in 
Belgium.  
42 Simultaneous release for free circulation and home use of go ods which 
are the subject of a VAT-exempt supply to another Member State and, 
when applicable, an excise-duty suspension.  
Entry for home use of Union goods, in the context of trade betw een 
parts of the customs territory of the Union in which the provis ions of 
Directive 2006/112/EC and Directive 2008/118/EC are not applica ble 
and parts of that territory in which those provisions are appli cable, 
which are the subject of a VAT-exempt supply to another Member 
State and, when applicable, an excise duty suspension.  
Explanation:  Exemption from payment of VAT and, where applicable, 
the excise duty suspension, is granted because the import 
is followed by intra-Union supply or transfer of the 
goods to another Member State. In that case the VAT 
and, where applicable, the excise duty will be due in the 
Member State of final destination. In order to use this 
procedure, the persons must meet other conditions listed 
in in Article 143(2) of Directive 2006/112/EC and, where 
applicable, the conditions listed in Article 17(1)(b) of 
Directive 2008/118/EC. The information required by 
Article 143 (2) of Directive 2006/112/EC shall be 
entered in D.E. 3/40 Additional fiscal references identi­
fication n  o . ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 265  
Examples:  Non-Union goods are released for free circulation in one 
Member State and are the subject of a VAT-exempt 
supply to another Member State. The VAT formalities 
are dealt with by a customs agent who is a tax represen­
tative using the intra-Union VAT system.  
Non-Union goods subject to excise duties imported from 
a third country, which are released for free circulation 
and are the subject of a VAT-exempt supply to another 
Member State. The release for free circulation is immedi­
ately followed by a movement under excise duty 
suspension from the place of importation initiated by a 
registered consignor in accordance with Article 17(1)(b) 
of Directive 2008/118/EC.  
43 Simultaneous release for free circulation and home use of go ods subject 
to specific measures connected with the collection of an amount  during 
the transitional period following the accession of new Member S tates.  
Example:  Release for free circulation of agricultural products subject,  
during a special transitional period following the accession 
of new Member States, to a special customs procedure or 
special measures between the new Member States and the 
rest of the Union.  
44 End-use  
Release for free circulation and home use under a duty exemptio n or at 
a reduced rate of duty on account of their specific use.  
Example:  Release for free circulation of non-Union engines for inte­
gration into a civil aircraft built in the European Union.  
Non-union goods for integration in certain categories of 
ships, boats and other vessels and for drilling or production 
platforms  
45 Release of goods for free circulation and partial entry for home use for 
either VAT or excise duties and their placing in a warehouse ot her than 
customs warehouses.  
Explanation:  This code is to be used for goods which are subjected to 
both VAT and excise duties and where only one of these 
categories of taxes are paid when the goods are released 
for free circulation.  
Examples:  Non-Union cigarettes are released for free circulation and 
VAT has been paid. While the goods are in the tax 
warehouse, the payment of excise duties is suspended.  
Excise goods imported from a third country or from a 
third territory referred to in Article 5(3) of Directive 
2008/118/EC are released for free circulation. The 
release for free circulation is immediately followed by 
a movement under excise duty suspension initiated by 
a registered consignor at the place of importation, in 
accordance with Article 17(1)(b) of Directive 
2008/118/EC, to a tax warehouse in the same Member 
State.  
46 Import of processed products obtained from equivalent goods under the 
outward-processing procedure before exportation of goods they a re 
replacing.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 266  
Explanation:  Prior import in accordance with Article 223(2)d) of the 
Code.  
Example:  Import of tables manufactured from non-Union wood 
before placing Union wood under outward processing.  
48 Entry for home use with simultaneous release for free circul ation of 
replacement products under outward processing prior to the expo rt of 
the defective goods.  
Explanation:  Standard exchange system (IM-EX), prior importation in 
accordance with Article 262(1) of the Code.  
51 Placing goods under inward processing procedure.  
Explanation:  Inward processing in accordance with Article 256 of the 
Code.  
53 Placing of goods under temporary admission.  
Explanation:  Placing of non-Union goods intended for re-export under 
the temporary admission procedure.  
May be used in the customs territory of the Union, with 
total or partial relief from import duties in accordance 
with article 250 of the Code.  
Example:  Temporary admission, e.g. for an exhibition.  
54 Inward processing in another Member State (without their bei ng 
released for free circulation in that Member State) (a).  
Explanation:  This code is used to record the operation for the purposes 
of statistics on intra-Union trade.  
Example:  Non-Union goods are placed under inward processing in 
Belgium (5100). After undergoing inward processing, 
they are dispatched to Germany for release for free circu­
lation (4054) or further processing (5154).  
61 Re-importation with simultaneous release for free circulatio n and home 
use of goods.  
Explanation:  Goods re-imported from a third country with payment of 
the customs duties and VAT.  
63 Re-importation with simultaneous release for free circulatio n and home 
use of goods which are the subject of a VAT-exempt supply to an other 
Member State and, when applicable, an excise duty suspension.  
Explanation:  Exemption from payment of VAT and, where applicable, 
the excise duty suspension, is granted because that the 
reimportation is followed by intra-Union supply or 
transfer of the goods to another Member State. In such 
a case the VAT and, where applicable, the excise duty, 
will be due in the Member State of final destination. In 
order to use this procedure, the persons must meet other 
conditions listed in in Article 143(2) of Directive 
2006/112/EC and, where applicable, the conditions 
listed in Article 17(1)(b) of Directive 2008/118/EC. 
The information required by Article 143 (2) of 
Directive 2006/112/EC shall be entered in D.E. 3/40 
Additional fiscal references identification n  o . ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 267  
Examples:  Reimportation after outward processing or temporary 
export, with any VAT debt being charged to a tax repre­
sentative.  
Excise goods reimported after outward processing and 
released for free circulation, which are the subject of a 
VAT-exempt supply to another Member State. The 
release for free circulation is immediately followed by 
a movement under excise duty suspension from the 
place of reimportation initiated by a registered 
consignor in accordance with Article 17(1)(b) of 
Directive 2008/118/EC.  
68 Re-importation with partial entry for home use and simultane ous release 
for free circulation and placing of goods under warehousing oth er than 
customs warehousing procedure.  
▼M1 
Explanation:  This code is to be used for goods which are subject to 
both VAT and excise duties and where only one of those 
categories of taxes is paid when the goods are released 
for free circulation.  
▼B 
Example:  Processed alcoholic beverages are re-imported and placed 
in a tax warehouse.  
71 Placing of goods under the customs warehousing procedure.  
Explanation:  Placing of goods under the customs warehousing 
procedure.  
76 Placing of Union goods under the customs warehousing procedu re in 
accordance with Article 237(2) of the Code.  
Explanation:  Boned meat of adult male bovine animals placed under 
customs warehousing prior to export (Article 4 of 
Commission Regulation (EC) No 1741/2006 (  1 ) of 
24 November 2006 laying down the conditions for 
granting the special export refund on boned meat of 
adult male bovine animals placed under the customs 
warehousing procedure prior to export)  
Following the release for free circulation, application for 
repayment or remission of import duty based on the 
goods being defective or not complying with the terms 
of the contract (Art. 118 of the Code).  
In accordance with Article 118(4) of the Code the goods 
in question may be placed under the customs ware­
housing procedure instead of having to be taken out of 
the customs territory of Union in order for the repayment 
or remission to be granted.  
77 Manufacturing of Union goods under customs supervision by th e 
customs authorities and under customs control (within the meani ng of 
Art. 5(27) and (3) of Code) prior to exportation and payment of  export 
refunds.  
Explanation:  Preserved beef and veal products manufactured under 
supervision by the customs authorities and under 
customs control prior to export (Articles 2 and 3 of 
Commission Regulation (EC) No 1731/2006 (  2 )) 
78 ►M1 Placing of goods under free-zone. (a) ◄  ▼B 
( 1 ) Commission Regulation (EC) No 1741/2006 of 24 November 2006 l aying down the 
conditions for granting the special export refund on boned meat  of adult male bovine 
animals placed under the customs warehousing procedure prior to  export (OJ L 329, 
25.11.2006, p. 7). 
( 2 ) Commission Regulation (EC) No 1731/2006 of 23 November 2006 o n special detailed 
rules for the application of export refunds in the case of cert ain preserved beef and veal 
products (OJ L 325, 24.11.2006, p. 12).
 02015R2447 — EN — 01.01.2021 — 008.003 — 268  
95 Placing of Union Goods under a warehousing procedure other t han a 
customs warehousing procedure where neither VAT nor, when 
applicable, excise duties have been paid.  
Explanation:  This code is to be used in the context of trade referred to 
in Article 1(3) of the Code as well as trade between the 
Union and the countries with which it has formed a 
customs union and where neither VAT nor excise 
duties have been paid.  
Example:  Cigarettes from the Canary Islands are brought to 
Belgium and stored in a tax warehouse; payment of 
VAT and excise duties is suspended.  
96 Placing of Union Goods under a warehousing procedure other t han a 
customs warehousing procedure where either VAT or, when applica ble, 
excise duties have been paid and the payment of the other tax i s 
suspended.  
Explanation:  This code is to be used in the context of trade referred to 
in Article 1(3) of the Code as well as trade between the 
Union and the countries with which it has formed a 
customs union and where either VAT or excise duties 
have been paid and the payment of the other tax is 
suspended.  
Example:  Cigarettes from the Canary Islands are brought to France 
and stored in a tax warehouse; VAT has been paid and 
the payment of excise duties is suspended.  
Procedure codes used in the context of customs declarations  
Columns (table 
heading in Annex 
B to Delegated 
Regulation (EU) 
2015/2446)  Declarations  Union procedure codes, where 
appropriate  
B1 Export declaration and re-export declaration  10, 11, 23, 31  
B2 Special procedure — processing — 
declaration for outward processing  21, 22  
B3 Declaration for Customs warehousing of 
Union goods  76, 77  
B4 Declaration for dispatch of goods in the 
context of trade with special fiscal territories  10 
C1 Export Simplified declaration  10, 11, 23, 31  
H1 Declaration for release for free circulation and 
special procedure — specific use — 
declaration for end-use  01, 07, 40, 42, 43, 44, 45, 
46, 48, 61, 63, 68  
H2 Special procedure — storage — declaration 
for customs warehousing  71 
H3 Special procedure — specific use — 
declaration for temporary admission  53 
H4 Special procedure — processing — 
declaration for inward processing  51 
H5 Declaration for the introduction of goods in 
the context of trade with special fiscal terri­
tories  40, 42, 61, 63, 95, 96  
H6 Customs declaration in postal traffic for 
release for free circulation  01, 07, 40  
▼M3 
H7 Customs declaration for release for free circu­
lation in respect of a consignment which 
benefits from relief from import duty in 
accordance with Article 23(1) or Article 25(1) 
of Regulation (EC) No 1186/2009.  4 000  
▼B 
I1 Import Simplified declaration  01, 07, 40, 42, 43, 44, 45, 
46, 48, 51, 53, 61, 63, 68  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 269  
1/11.  Additional procedure  
Where this data element is used to specify a Union procedure, t he first 
character of the code identifies a category of measures in the following 
manner: 
Inward processing  Axx  
Outward processing  Bxx  
Relief  Cxx  
Temporary admission  Dxx  
Agricultural products  Exx  
Other  Fxx  
Inward processing  (Article 256 of the Code)  
Procedure  Code  
Import  
Goods which are placed under an inward processing procedure (VA T 
only)  A04 
▼M3 
Destruction of goods under inward processing  A10  
▼B 
Outward processing  (Article 259 of the Code)  
Procedure  Code  
Import  
Processed products returning after repair under guarantee in ac cordance 
with Article 260 of the Code (goods repaired free of charge).  B02 
Processed products returning after replacement under guarantee in 
accordance with Article 261 of the Code (standard exchange syst em) B03 
Processed products returning — VAT only  B06  
Export  
Goods imported for IP exported for repair under OP  B51  
Goods imported for IP exported for replacement under guarantee  B52  
OP under agreements with third countries, possibly combined wit h VAT 
OP B53 
VAT outward processing only  B54  
Relief  (Council Regulation (EC) No 1186/2009  ( 1 )) 
Article No  Code  
Relief from import duties  
►M3 Personal property imported by natural persons transferring the ir 
normal place of residence to the customs territory of the Union  ◄ 3 C01  
Personal property entered for free circulation before the perso n concerned 
establishes his normal place of residence in the customs territ ory of the 
Union (duty relief subject to an undertaking)  9(1) C42  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 270  
Article No  Code  
►M3 Personal property entered for free circulation by a natural pe rson 
having intention to establish his normal place of residence in the customs 
territory of the Union (duty-free admission subject to an under taking) ◄  10 C43  
Trousseaux and household effects imported on the occasion of a marriage  12(1)  C02  
►M3 Trousseaux and household effects imported on the occasion of a  
marriage entered for free circulation not earlier than two mont hs before the 
wedding (duty relief subject to lodging of appropriate guarante e) ◄  12(1), 15(1)(a)  C60  
Presents customarily given on the occasion of a marriage  12(2)  C03  
►M3 Presents customarily given on the occasion of a marriage enter ed 
for free circulation not earlier than two months before the wed ding (duty 
relief subject to lodging of appropriate guarantee) ◄  12(2), 15(1)(a)  C61  
Personal property acquired by inheritance by a natural person h aving his 
normal place of residence in the customs territory of the Union  17 C04  
Personal property acquired by inheritance by legal persons enga ged in a 
non-profit making activity who are established in the customs t erritory of 
the Union  20 C44  
School outfits, educational materials and related household eff ects 2 1  C06  
Consignments of negligible value  2 3  C07  
Consignments sent from one private individual to another  2 5  C08  
Capital goods and other equipment imported on the transfer of a ctivities 
from a third country into the Union  28 C09  
Capital goods and other equipment belonging to persons engaged in a 
liberal profession and to legal persons engaged in a non-profit  making 
activity  34 C10  
Agricultural, stock-farming, bee-keeping, horticultural and for estry 
products from properties located in a third country adjoining t he 
customs territory of the Union  35 C45  
Products of fishing or fish-farming activities carried out in t he lakes or 
waterways bordering a Member State and a third country by Union  
fishermen and products of hunting activities carried out on suc h lakes or 
waterways by Union sportsmen.  38 C46  
Seeds, fertilisers and products for treatment of soil and crops , intended for 
use on property located in the customs territory of the Union a djoining a 
third country  39 C47  
Goods contained in the personal luggage and exempted from VAT  4 1  C48  
Educational, scientific and cultural materials; scientific inst ruments and 
apparatus as listed in Annex I to Regulation (EC) No 1186/2009)  42 C11  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 271  
Article No  Code  
Educational, scientific and cultural materials; scientific inst ruments and 
apparatus as listed in Annex II to Regulation (EC) No 1186/2009  43 C12  
Educational, scientific and cultural materials; scientific inst ruments and 
apparatus imported exclusively for non-commercial purposes (inc luding 
spare parts, components, accessories and tools)  44-45  C13  
Equipment imported for non-commercial purposes by or on behalf of a 
scientific research establishment or organisation based outside  the Union  51 C14  
Laboratory animals and biological or chemical substances intend ed for 
research  53 C15  
Therapeutic substances of human origin and blood-grouping and t issue- 
typing reagents  54 C16  
Instruments and apparatus used in medical research, establishin g medical 
diagnoses or carrying out medical treatment  57 C17  
Reference substances for the quality control of medicinal produ cts 5 9  C18  
Pharmaceutical products used at international sports events  6 0  C19  
Goods for charitable or philanthropic organisations — basic nec essities 
imported by State organisations or other approved organisations  61 (1) point a  C20  
Goods for charitable or philanthropic organisations — goods of every 
description sent free of charge and to be used for fund-raising  at occa­
sional charity events for the benefit of needy persons  61 (1) point b  C49  
Goods for charitable or philanthropic organisations — equipment  and 
office materials sent free of charge  61 (1) point c  C50  
Articles in Annex III to Regulation (EC) No 1186/2009 intended for the 
blind  66 C21  
Articles in Annex IV to Regulation (EC) No 1186/2009 intended f or the 
blind imported by blind persons themselves for their own use (i ncluding 
spare parts, components, accessories and tools)  67(1),point a and 
67(2)  C22 
Articles in Annex IV to Regulation (EC) No 1186/2009 intended f or the 
blind imported by certain institutions or organisations (includ ing spare 
parts, components, accessories and tools)  67(1),point b and 
67(2)  C23 
Articles intended for other handicapped persons (other than bli nd persons) 
imported by handicapped persons themselves for their own use (i ncluding 
spare parts, components, accessories and tools)  68(1) point a and 
68(2)  C24 
Articles intended for other handicapped persons (other than bli nd persons) 
imported by certain institutions or organisations (including sp are parts, 
components, accessories and tools)  68(1) point b and 
68(2)  C25 ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 272  
Article No  Code  
Goods imported for the benefit of disaster victims  7 4  C26  
Decorations conferred by governments of third countries on pers ons whose 
normal place of residence is in the customs territory of the Un ion 81 point a  C27  
Cups, medals and similar articles of an essentially symbolic na ture which, 
having been awarded in a third country to persons having their normal 
place of residence in the customs territory of the Union  81 point b  C51  
Cups, medals and similar articles of an essentially symbolic na ture which 
are given free of charge by authorities or persons established in a third 
country to be presented in the customs territory of the Union  81 point c  C52  
Awards, trophies and souvenirs of a symbolic nature and of limi ted value 
intended for distribution free of charge to persons normally re sident in 
third countries at business conferences or similar internationa l events  81 point d  C53  
Goods imported into the customs territory of the Union by perso ns who 
have paid an official visit to a third country and who have rec eived them 
on this occasion as gifts from the host authorities  82 point a  C28  
Goods imported into the customs territory of the Union by perso ns coming 
to pay an official visit in the customs territory of the Union and who 
intend to offer them on that occasion as gifts to the host auth orities  82 point b  C54  
Goods sent as gifts, in token of friendship or goodwill, by an official body, 
public authority or group, carrying on an activity in the publi c interest 
which is located in a third country, to an official body, publi c authority or 
group carrying on an activity in the public interest which is l ocated in the 
customs territory of the Union and approved by the competent au thorities 
to receive such articles free of duty  82 point c  C55  
Goods to be used by monarchs or heads of state  8 5  C29  
Samples of goods of negligible value imported for trade promoti on 
purposes  86 C30  
Printed advertising matter  8 7  C31  
Articles for advertising purposes, of no intrinsic commercial v alue, sent 
free of charge by suppliers to their customers, which, apart fr om their 
advertising function, are not capable of being used otherwise  89 C56  
Small representative samples of goods manufactured outside the customs 
territory of the Union intended for a trade fair or similar eve nt 90(1) point a  C32  
Goods imported solely in order to be demonstrated or in order t o demon­
strate machines and apparatus, manufactured outside the customs  territory 
of the Union and displayed at a trade fair or similar event  90(1) point b  C57  
Various materials of little value such as paints, varnishes, wa llpaper, etc., 
used in the building, fitting-out and decoration of temporary s tands 
occupied by representatives of third countries at a trade fair or similar 
event, which are destroyed by being used  90(1) point c  C58  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 273  
Article No  Code  
Printed matter, catalogues, prospectuses, price lists, advertis ing posters, 
calendars, whether or not illustrated, unframed photographs and  other 
articles supplied free of charge in order to advertise goods ma nufactured 
outside the customs territory of the Union and displayed at a t rade fair or 
similar event  90(1) point d  C59  
Goods imported for examination, analysis or test purposes  9 5  C33  
Consignments sent to organisations protecting copyrights or ind ustrial and 
commercial patent rights  102 C34  
Tourist information literature  103  C35  
Miscellaneous documents and articles  104  C36  
Ancillary materials for the stowage and protection of goods dur ing their 
transport  105 C37  
Litter, fodder and feeding stuffs for animals during their tran sport  106  C38  
Fuel and lubricants present in land motor vehicles and special containers  107  C39  
►M3 Materials for the construction, upkeep, or ornamentation of 
memorials to, or cemeteries for, war victims ◄  112 C40  
Coffins, funerary urns and ornamental funerary articles  113  C41  
Relief from export duties  
Consignments of negligible value  114  C73  
Domesticated animals exported at the time of transfer of agricu ltural 
activities from the Union to a third country  115 C71  
Agricultural or stock-farming products obtained in the customs territory of 
the Union from properties adjacent to a third country, operated , in the 
capacity of owner or lessee, by persons having their principal undertaking 
in a third country adjoining the customs territory of the Union  116 C74  
Seeds for use on properties located in a third country adjacent  to the 
customs territory of the Union and operated, in the capacity of  owner or 
lessee, by persons having their principal undertaking in the sa id customs 
territory in the immediate proximity of the third country in qu estion  119 C75  
Fodder and feeding stuffs accompanying animals during their exp ortation  121  C72  
( 1 ) Council Regulation (EC) No 1186/2009 of 16 November 2009 sett ing up a Community system of reliefs from customs duty 
(OJ L 324, 10.12.2009, p. 23).  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 274  
Temporary admission  
Procedure  Article No of 
Delegated Regulation 
(EU) 2015/2446  Code 
►M3 Pallets (including pallet spare parts, accessories and 
equipment) ◄  208 and 209  D01  
►M3 Containers (including container spare parts, accessories and 
equipment) ◄  210 and 211  D02  
Means of road, rail, air, sea and inland waterway transport  212  D03  
Means of transport for persons established outside the customs territory 
of the Union or for persons preparing the transfer of their nor mal place 
of residence outside that territory  216 D30  
Personal effects and goods for sports purposes imported by trav ellers  219  D04  
Welfare material for seafarers  220  D05  
Disaster relief material  221  D06  
Medical, surgical and laboratory equipment  222  D07  
Animals (twelve months or more)  223  D08  
Goods for use in frontier zone  224  D09  
Sound, image or data carrying media  225  D10  
Publicity material  225  D11  
Professional equipment  226  D12  
Pedagogic material and scientific equipment  227  D13  
Packings, full  228  D14  
Packings, empty  228  D15  
Moulds, dies, blocks, drawings, sketches, measuring, checking a nd 
testing instruments and other similar articles  229 D16  
Special tools and instruments  230  D17  
►M1 Goods subject to tests, experiments or demonstrations ◄  231(a)  D18  
►M3 Goods, subject to satisfactory acceptance tests, provided for in a 
sales contract ◄  231(b)  D19  
►M1 Goods used to carry out tests, experiments or demonstrations 
without financial gain (six months) ◄  231(c)  D20  
Samples  232  D21  
Replacement means of production (six months)  233  D22  
Goods for events or for sale  234(1)  D23  
Goods for approval (six months)  234(2)  D24  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 275  
Procedure  Article No of 
Delegated Regulation 
(EU) 2015/2446  Code 
Works of art, collectors’ items and antiques  234(3)(a)  D25  
►M3 Goods other than newly manufactured ones imported with a view 
to their sale by auction ◄  234(3)(b)  D26  
Spare parts, accessories and equipment  235  D27  
Goods imported in particular situations having no economic effe ct 236(b)  D28  
Goods imported for a period not exceeding three months  236(a)  D29  
►M3 Temporary admission with partial relief from import duty ◄  206  D51  
Agricultural products  
Procedure  Code  
Import  
Use of the unit price for the determination of the customs valu e for 
certain perishable goods ( Article 74(2)(c) of the Code and 
Article 142(6))  E01 
Standard import values (for example: Commission Regulation (EU)  No 
543/2011 (*))  E02 
Export  
Agricultural products listed in Annex I to the Treaty on the Fu nctioning 
of the European Union for which a refund is requested, subject to an 
export certificate  E51 
Agricultural products listed in Annex I to the Treaty on the Fu nctioning 
of the European Union for which a refund is requested, not requ iring an 
export certificate  E52 
Agricultural products listed in Annex I to the Treaty on the Fu nctioning 
of the European Union for which a refund is requested, exported  in 
small quantities, not requiring an export certificate  E53 
Processed agricultural products not listed in Annex I to the Tr eaty on the 
Functioning of the European Union for which a refund is request ed, 
subject to a refund certificate  E61 
Processed agricultural products not listed in Annex I to the Tr eaty on the 
Functioning of the European Union for which a refund is request ed, not 
requiring a refund certificate  E62 
Processed agricultural products not listed in Annex I to the Tr eaty on the 
Functioning of the European Union for which a refund is request ed, 
exported in small quantities, without a refund certificate  E63 
Agricultural products for which a refund is requested, exported  in small 
quantities disregarded for the calculation of minimum rates of checks  E71 ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 276  
Procedure  Code  
Victualing of goods eligible for refunds (Article 33 Regulation  (EC) No 
612/2009 (**)  E64 
Entry in victualing warehouse (Article 37 Regulation (EC) No 61 2/ 
2009)  E65 
(*) Commission Implementing Regulation (EU) No 543/2011 of 7 Ju ne 2011 laying down detailed rules 
for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and 
processed fruit and vegetables sectors (OJ L 157, 15.6.2011, p.  1). 
(**) Commission Regulation (EC) No 612/2009 of 7 July 2009 on l aying down common detailed rules for 
the application of the system of export refunds on agricultural  products (OJ L 186, 17.7.2009, p. 1).  
Other  
Procedure  Code  
Import  
Relief from import duties for returned goods (Article 203 of th e Code)  F01  
Relief from import duties for returned goods (Special circumsta nces 
provided for in Article 159 of Delegated Regulation (EU) 2015/2 446: 
agriculture goods)  F02 
Relief from import duties for returned goods (Special circumsta nces 
provided for in  ►M3 Article 158(3) ◄ of Delegated Regulation (EU) 
2015/2446 repair or restoration)  F03 
Processed products which return to the European Union after hav ing 
been previously re-exported subsequent to an inward processing 
procedure (Article 205(1) of the Code)  F04 
Relief from import duties and from VAT and/or excise duties for  
returned goods (Art. 203 of the Code and Art. 143(1)(e) (Direct ive 
2006/112/EC)  F05 
A movement of excise goods under an excise duty suspension 
arrangement from the place of importation in accordance with 
Article 17(1)(b) of Directive 2008/118/EC  F06 
Processed products which return to the European Union after hav ing 
been previously re-exported subsequent to an inward processing 
procedure where the import duty is determined in accordance wit h 
Article 86(3) of the Code (Article 205(2) of the Code)  F07 
Goods introduced in the context of trade with special fiscal te rritories 
(Article 1 (3) of the Code)  F15 
Goods introduced in the context of trade between the Union and the 
countries with which it has formed a customs union  F16 
Exemption from import duties of products of sea-fishing and oth er 
products taken from the territorial sea of a country or territo ry outside 
the customs territory of the Union by vessels solely registered  or 
recorded in a Member State and flying the flag of that state  F21 ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 277  
Procedure  Code  
Exemption from import duties of products obtained from products  of 
sea-fishing and other products taken from the territorial sea o f a country 
or territory outside the customs territory of the Union on boar d factory- 
ships registered or recorded in a Member State and flying the f lag of the 
state F22 
▼M3 __________  
▼B 
Release for free circulation of processed products when Article  86(3) of 
Code) is to be applied  ►M1 F44 ◄  
Exemption from value added tax on the final importation of cert ain 
goods (Council Directive 2009/132/EC (*))  F45 
▼M1 
Use of the original tariff classification of the goods in situa tions 
provided for in Article 86(2) of the Code  F46 
Simplification of the drawing-up of customs declarations for go ods 
falling under different tariff subheadings provided for in Arti cle 177 
of the Code  F47 
▼M3 
Import under the special scheme for distance sales of goods imp orted 
from third countries and territories set out in Title XII Chapt er 6 Section 
4 of Directive 2006/112/EC.  F48 
Import under the special arrangements for declaration and payme nt of 
import VAT set out in Title XII Chapter 7 of Directive 2006/112 /EC. F49 
▼B 
Export  
Victualing and bunkering  F61  
▼M1 
Simplification of the drawing-up of customs declarations for go ods 
falling under different tariff subheadings provided for in Arti cle 177 
of the Code  F65 
▼B 
Goods dispatched in the context of trade with special fiscal te rritories 
(Article 1 (3) of the Code)  F75 
(*) Council Directive 2009/132/EC of 19 October 2009 determinin g the scope of Article 143(b) and (c) of 
Directive 2006/112/EC as regards exemption from value added tax  on the final importation of certain 
goods (OJ L 292, 10.11.2009, p. 5).  
2/1. Simplified declaration/Previous document  
▼M1 
This data element consists of alphanumeric codes.  
Each code has three components. The first component (an..3), wh ich consists 
of a combination of digits and/or letters, serves to identify t he type of 
document. The second component (an..35) represents the data nee ded to 
recognise that document, either its identification number or an other recog­
nisable reference. The third component (an..5) is used to ident ify which item 
of the previous document is being referred to.  
Where a paper-based customs declaration is lodged, the three co mponents are 
separated by dashes (-).  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 278  
__________  
1. The first component (an..3)  
▼B 
Choose the abbreviation for the document from the ‘list of abbr eviations 
for documents’ below.  
List of abbreviations for documents  
(numeric codes extracted from the 2014b UN Directories for elec tronic 
data interchange for administration, commerce and transport: Li st of code 
for data element 1001, Document/message name, coded.) 
Container list  235  
Delivery note  270  
Packing list  271  
Proforma invoice  325  
Temporary storage declaration  337  
Entry summary declaration  355  
Commercial invoice  380  
House waybill  703  
Master bill of lading  704  
Bill of lading  705  
House bill of lading  714  
Rail consignment note  720  
Road consignment note  730  
Air waybill  740  
Master air waybill  741  
Despatch note (post parcels)  750  
Multimodal/combined transport document  760  
Cargo manifest  785  
Bordereau  787  
Union/common transit declaration — Mixed 
consignments (T)  820 
External Union/common transit declaration (T1)  821  
Internal Union/common transit declaration (T2)  822  
Control document T5  823  
Proof of the customs status of Union goods T2L  825  
TIR carnet  952  
ATA carnet  955  ▼M1
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Reference/date of entry in the declarant’s records  CLE  
Information sheet INF3  IF3  
Cargo manifest — simplified procedure  MNS  
Declaration/notification MRN  MRN  
Internal Union transit Declaration — Article 227 of 
the Code  T2F 
Proof of the customs status of Union goods T2LF  T2G  
T2M proof  T2M  
Simplified declaration  SDE  
Other  ZZZ  
Code ‘CLE’, included in this list stands for ‘date and referenc e of the 
entry in the declarant’s records’. (Article 182(1) of the Code) . The date is 
coded as follows: yyyymmdd.  
▼M1 
2. The second component (an..35)  
▼B 
The identification number or another recognisable reference of the 
document is inserted here.  
In case the MRN is referred to as previous document, the refere nce 
number shall have the following structure:  
Field  Content  Format  Examples  
1 Last two digits of year of formal 
acceptance of the declaration (YY)  n2 1 5  
2 Identifier of the country where the 
declaration/proof of the customs 
status of Union goods/ notification is 
lodged (alpha 2 country code)  a2 R O  
3 Unique identifier for message per 
year and country  an12  9876AB889012  
4 Procedure identifier  a 1  B  
5 Check digit  an1  5  
Fields 1 and 2 as explained above.  
Field 3 shall be filled in with an identifier for the message c oncerned. The 
way that field is used is under the responsibility of national adminis­
trations but each message handled during one year within the gi ven 
country must have a unique number in relation to the procedure 
concerned.  
National administrations that want to have the reference number  of the 
competent customs office included in the MRN, may use up to the  first 6 
characters to represent it.  
Field 4 shall be filled in with an identifier of the procedure as defined in 
the table below.  ▼B
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Field 5 shall be filled with a value that is a check digit for the whole 
MRN. This field allows for detection of an error when capturing  the whole 
MRN.  
Codes to be used in field 4 Procedure identifier:  
Code  Procedure  Corresponding columns in the table of 
Title I, Chapter 1  
A Export only  B1, B2, B3 or C1  
B Export and exit summary declaration  Combinations of A1 or A2, with B1, 
B2, B3 or C1  
C Exit summary declaration only  A1 or A2  
D Re-export notification  A 3  
E Dispatch of goods in relation with 
special fiscal territories  B4 
J Transit declaration only  D1, D2 or D3  
K Transit declaration and exit summary 
declaration  Combinations of D1, D2 or D3 with 
A1 or A2  
L Transit declaration and entry summary 
declaration  Combinations of D1, D2 or D3 with 
F1a, F2a, F3a, F4a or F5  
M Proof of the customs status of Union 
goods/Customs goods manifest  E1, E2  
R Import declaration only  H1, H2, H3, H4, H6 or I1  
S Import declaration and entry summary 
declaration  Combinations of H1, H2, H3, H4, H6 
or I1 with F1a, F2a, F3a, F4a or F5  
T Entry summary declaration only  F1a, F1b, F1c, F1d, F2a, F2b, F2c, 
F2d, F3a, F3b, F4a, F4b, F4c or F5  
U Temporary storage declaration  G 4  
V Introduction of goods in relation with 
special fiscal territories  H5 
W Temporary storage declaration and 
entry summary declaration  Combinations of G4 with F1a, F2a, 
F3a, F4a or F5  
▼M1 
3. The third component (n..5)  
▼B 
The item number of the goods concerned as provided in D.E. 1/6.  Goods 
item number on the summary declaration or previous document.  
Examples:  
▼M1 
— The declaration item concerned was the 5th item on the T1 tra nsit 
document (previous document) to which the office of destination  has 
assigned the number ‘238 544’. The code will therefore be ‘821-  
238544-5’. (‘821’ for the transit procedure, ‘238544’ for the d ocu­
ment's registration number (or the MRN for the NCTS operations)  
and ‘5’ for the item number).  
— Goods were declared through a simplified declaration. The MRN  
‘16DE9876AB889012R1 ’ has been allocated. In the supplementary 
declaration, the code will therefore be ‘SDE-16DE9876AB889012R1  ’ .  
(‘SDE’ for the simplified declaration, ‘16DE9876AB889012R1 ’ fo r 
the MRN of the document).  
▼B 
If the above document is drawn up using the paper-based customs  
declaration (SAD), the abbreviation will comprise the codes spe cified 
for the first subdivision of D.E. 1/1 Declaration type (IM, EX,  CO and 
EU). ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 281  
Where, in the case of paper-based transit declarations, more th an one 
reference has to be entered, and the Member States provide that  a  
coded information shall be used, code 00200 as defined in D.E. 2/2 
Additional information shall be applicable.  
2/2. Additional information  
A five-digit code is used to encode additional information of a  customs 
nature. This code follows the additional information unless the  Union law 
provides for the code to be used in place of the text.  
Example: Where the declarant and the consignor are the same per son, code 
00300 shall be entered.  
The Union law provides for certain additional information to be  entered in 
data elements other than D.E. 2/2 Additional information. Howev er, such 
additional information should be coded according to the same ru les as the 
information to be specifically entered in D.E. 2/2 Additional i nformation.  
Additional information — code XXXXX  
General category — Code 0xxxx  
Legal basis  Subject  Additional information  Code  
Article 163 of Delegated Regu­
lation (EU) 2015/2446  Application for authorisation for the 
use of a special procedure other than 
transit based on the customs declar­
ation  ‘Simplified author­
isation’  00100  
Title II of Annex B to Delegated 
Regulation (EU) 2015/2446  Several occurrences of documents or 
parties.  ‘Various’  00200  
Title II of Annex B to Delegated 
Regulation (EU) 2015/2446  Identity between declarant and 
consignor  ‘Consignor’  00300  
Title II of Annex B to Delegated 
Regulation (EU) 2015/2446  Identity between declarant and 
exporter  ‘Exporter’  00400  
▼M3 
Title II of Annex B to Delegated 
Regulation (EU) 2015/2446  Identity between declarant and 
importer  ‘Importer’  00500  
▼M1 __________  
▼M3 
Article 176(1)(c) and Article 241(1) 
first subparagraph of Delegated 
Regulation (EU) 2015/2446  Discharge of inward processing  ‘IP’ and the 
relevant authoris­
ation number or 
INF number’  00700  
Article 241(1) second subparagraph 
of Delegated Regulation (EU) 
2015/2446  Discharge of inward processing 
(specific commercial policy 
measures)  ‘IP CPM’  00800  
Article 238 of Delegated Regu­
lation (EU) 2015/2446  Discharge of temporary admission  ‘TA’ and the 
relevant authoris­
ation number  00900  
▼B 
On import: Code 1xxxx  
Legal basis  Subject  Additional information  Code  
▼M3 __________  
▼B 
Title II of Annex B to Delegated 
Regulation (EU) 2015/2446  Situations where negotiable bills of 
lading that are ‘to order blank 
endorsed’ are concerned, in the 
case of entry summary declarations, 
where the consignee details are 
unknown.  ‘Consignee 
unknown’  10 600  ▼B
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Legal basis  Subject  Additional information  Code  
▼M1 __________  
▼B 
On transit: Code 2xxxx  
Legal basis  Subject  Additional information  Code  
▼M3 
Article 18 of the ‘common transit 
procedure’ (*)  Export from one common transit 
country subject to restriction or 
export from the Union subject to 
restriction  20100  
Article 18 of the ‘common transit 
procedure’ (*)  Export from one common transit 
country subject to duties or export 
from the Union subject to duties  20200  
▼B 
Article 18 of the ‘common transit 
procedure’  Export  ‘Export’  20 300  
(*) Convention on a common transit procedure of 20 May 1987 (OJ  L 226, 13.8.1987, p. 2).  
On export: Code 3xxxx  
Legal basis  Subject  Additional information  Code  
Article 254(4)(b) of the Code  Export of goods subject to end-use  ‘E-U’  30 300  
Article 160 Delegated Regulation 
(EU) 2015/2446  The request to have an information 
sheet INF3  'INF3'  ►M3 30 700 ◄  
►M1 Article 329(7) ◄  Request for the customs office 
competent for the place where the 
goods are taken over under a single 
transport contract for transport of the 
goods out of the customs territory of 
the Union to be the customs office 
of exit  Customs office of 
exit 30 500  
Title II of Annex B to Delegated 
Regulation (EU) 2015/2446  Situations where negotiable bills of 
lading that are ‘to order blank 
endorsed’ are concerned, in the 
case of exit summary declarations, 
where the consignee details are 
unknown  ‘Consignee 
unknown’  30 600  
Other: Code 4xxxx  
Legal basis  Subject  Additional information  Code  
Article 123 of Delegated Regu­
lation (EU) 2015/2446  Request for a longer period of 
validity of the proof of the customs 
status of Union goods  ‘Longer period of 
validity of the 
proof of the 
customs status of 
Union goods’  40 100  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 283  
2/3. Documents produced, certificates and authorisations, additional 
references  
(a) Union or international documents, certificates and authoris ations 
produced in support of the declaration, and additional referenc es must 
be entered in the form of a code defined in Title I, followed e ither by an 
identification number or another recognisable reference. The li st of docu­
ments, certificates and authorisations, and of additional refer ences and 
their respective codes can be found in the TARIC database.  
(b) National documents, certificates and authorisations produce d in support 
of the declaration, and additional references must be entered i n the form 
of a code as defined in Title I (Ex: 2123, 34d5), possibly foll owed either 
by an identification number or another recognisable reference. The four 
characters represent codes based on that Member State’s own nom en­
clature.  
2/7. Identification of warehouse  
The code to be entered has the following two-part structure:  
— The character identifying the type of warehouse:  
R Public customs warehouse type I  
S Public customs warehouse type II  
T Public customs warehouse type III  
U Private customs warehouse  
V Storage facilities for the temporary storage of goods  
Y Non-customs warehouse  
Z Free zone  
— The identification number allocated by the Member State when issuing 
the authorisation in cases where such an authorisation is issue d 
3/1. Exporter  
In the case of groupage consignments, where paper-based customs  declar­
ations are used, and the Member States provide for the use of c oded 
information, code 00200 as defined in D.E. 2/2 Additional infor mation 
shall be applicable.  
3/2. Exporter identification n  o 
The EORI number is structured as follows:  
Field  Content  Format  
1 Identifier of the Member State 
(country code)  a2 
2 Unique identifier in a Member State  an..15  
Country code: The country code as defined in Title I regarding the country 
code of D.E. 3/1 Exporter shall be used.  
The structure of a third country unique identification number w hich has been 
made available to the Union is as follows:  
Field  Content  Format  
1 Country code  a 2  
2 Unique identification number in a 
third country  an..15  ▼B
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Country code: The country code as defined in Title I regarding the country 
code of D.E. 3/1 Exporter shall be used.  
3/9. Consignee  
In the case of groupage consignments, where paper-based customs  declar­
ations are used, and the Member States provide for the use of c oded 
information, code 00200 as defined in D.E. 2/2 Additional infor mation 
shall be applicable.  
3/21.  Representative status code  
Insert one of the following codes (n1) before the full name and  address to 
designate the status of the representative:  
2 Representative (direct representation within the meaning of A rticle 18(1) 
of the Code)  
3 Representative (indirect representation within the meaning of  Article 18(1) 
of the Code).  
Where this data element is printed on a paper document, it will  be in square 
brackets (Ex: [2] or [3])  
3/37.  Additional supply chain actor(s) identification n  o 
This data element consists of two components:  
1. Role code  
The following parties can be declared:  
Role 
Code  Party  Description  
CS Consolidator  Freight forwarder combining individual 
smaller consignments into a single 
larger consignment (in a consolidation 
process) that is sent to a counterpart 
who mirrors the consolidator’s activity 
by dividing the consolidated 
consignment into its original 
components  
MF Manufacturer  Party which manufactures goods  
FW Freight Forwarder  Party undertaking forwarding of goods  
WH Warehouse Keeper  Party taking responsibility for goods 
entered into a warehouse  
2. Identification n  o of the party  
The structure of that number corresponds to the structure as sp ecified for D.E. 
3/2 Exporter identification n  o . 
3/40.  Additional fiscal references identification n  o 
This data element consists of two components:  
1. Role code  
The following parties can be declared:  
Role 
Code  Party  Description  
FR1 Importer  Person or persons designated or 
recognised as liable for the payment 
of value added tax by the Member 
State of importation in accordance 
with Article 201 of Directive 2006/ 
112/EC  ▼B
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Role 
Code  Party  Description  
FR2 Customer  ►M3 Person liable for the payment of 
Value Added Tax on the intra-Union 
acquisition of goods in accordance 
with Article 200 of Directive 2006/ 
112/EC ◄  
FR3 Tax Representative  Tax representative liable for the 
payment of value added tax in the 
Member State of importation 
appointed by the importer  
FR4 Holder of the 
deferred payment 
authorisation  The taxable person or the person liable 
for payment or another person that has 
received deferment of payment in 
accordance with Article 211 of 
Directive 2006/112/EC  
▼M3 
FR5 Vendor (IOSS)  Taxable person making use of 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 and holder of the VAT 
identification number referred to in 
Article 369q therein  
FR7 Taxable person or of 
the person liable for 
payment of VAT  VAT identification number of the 
taxable person or of the person liable 
for payment of VAT where the 
payment of VAT is postponed in 
accordance with Article 211 second 
subparagraph of Directive 2006/112/EC  
▼B 
2. The value added tax identification number is structured as follows:  
Field  Content  Format  
1 Identifier of the Member State of issue 
(ISO code 3166 — alpha 2 -; Greece 
may use EL)  a2 
2 Individual number attributed by 
Member States for the identification 
of taxable persons referred to in 
Article 214 of Directive 2006/112/EC  an..15  
4/1. Delivery terms  
The codes and statements to be entered, as appropriate, in the first two 
subdivisions are as follows:  
First subdivision  Meaning  Second subdivision  
Incoterms code  Incoterms — ICC/ECE  Place to be specified  
Code applicable for road and 
rail transport  
DAF (Incoterms 2000)  Delivered at frontier  Named place  
Codes applicable for all 
modes of transport  
EXW (Incoterms 2010)  Ex works  Named place  
FCA (Incoterms 2010)  Free carrier  Named place  ▼B
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First subdivision  Meaning  Second subdivision  
CPT (Incoterms 2010)  Carriage paid to  Named place of destination  
CIP (Incoterms 2010)  Carriage and insurance 
paid to  Named place of destination  
DAT (Incoterms 2010)  Delivered at terminal  Named terminal at port or 
place of destination  
DAP (Incoterms 2010)  Delivered at place  Named place of destination  
DDP (Incoterms 2010)  Delivered duty paid  Named place of destination  
DDU (Incoterms 2000)  Delivered duty unpaid  Named place of destination  
Codes applicable for sea and 
inland waterway transport  
FAS (Incoterms 2010)  Free along ship  Named port of shipment  
FOB (Incoterms 2010)  Free on board  Named port of shipment  
CFR (Incoterms 2010)  Cost and freight  Named port of destination  
CIF (Incoterms 2010)  Cost, insurance and freight  Named port of destination  
DES (Incoterms 2000)  Delivered ex ship  Named port of destination  
DEQ (Incoterms 2000)  Delivered ex quay  Named port of destination  
XXX  Delivery terms other than 
those listed above  Narrative description of 
delivery terms given in the 
contract  
4/2. Transport charges method of payment  
The following codes shall be used:  
A Payment in cash  
B Payment by credit card  
C Payment by cheque  
D Other (e.g. direct debit to cash account)  
H Electronic funds transfer  
Y Account holder with carrier  
Z Not pre-paid  
▼M1 
4/3. Calculation of taxes — Tax type  
▼B 
The codes applicable are given below:  
►M1 Import duty ◄  A00  
Definitive antidumping duties  A30  
Provisional antidumping duties  A35  
Definitive countervailing duties  A40  
Provisional countervailing duties  A45  
VAT  B00  
►M1 Export duty ◄  C00  
▼M1 __________  
▼B 
Duties collected on behalf of other 
countries  E00 ▼B
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4/8. Calculation of taxes — Method of payment  
▼B 
The following codes may be used by the Member States:  
A Payment in cash  
B Payment by credit card  
C Payment by cheque  
D Other (e. g. direct debit to agent’s cash account)  
E Deferred or postponed payment  
G Postponed payment — VAT system (Article 211 of Directive 
2006/112/EC)  
H Electronic credit transfer  
J Payment through post office administration (postal consignmen ts) or other 
public sector or government department  
K Excise credit or rebate  
P From agent’s cash account  
R Guarantee of the amount payable  
S Individual guarantee account  
T From agent’s guarantee account  
U From agent’s guarantee — standing authority  
V From agent’s guarantee — individual authority  
O Guarantee lodged with Intervention Agency.  
4/9. Additions and deductions  
Additions  (As defined under Articles 70 and 71 of the Code):  
AB: Commissions and brokerage, except buying commissions  
AD: Containers and packing  
AE: Materials, components, parts and similar items incorporated  in the 
imported goods  
AF: Tools, dies, moulds and similar items used in the productio n of the 
imported goods  
AG: Materials consumed in the production of the imported goods  
AH: Engineering, development, artwork, design work and plans an d sketches 
undertaken elsewhere than in the European Union and necessary f or the 
production of the imported goods  
AI: Royalties and license fees  
AJ: Proceeds of any subsequent resale, disposal or use accruing  to the seller  
AK: Transport costs, loading and handling charges and insurance  costs up to 
the place of introduction in the European Union  
AL: Indirect payments and other payments (Article 70 of the cod e) 
AN: Additions based on a decision granted in accordance with Ar ticle 71 of 
Delegated Regulation (EU) 2015/2446  ▼M1
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Deductions  (As defined under Article 72 of the Code) : 
BA: Costs of transport after arrival at the place of introducti on 
BB: Charges for construction, erection, assembly, maintenance o r technical 
assistance undertaken after importation  
BC: Import duties or other charges payable in the Union for rea son of the 
import or sale of goods  
BD: Interest charges  
BE: Charges for the right to reproduce the imported goods in th e European 
Union  
BF: Buying commissions  
BG: Deductions based on a decision granted in accordance with A rticle 71 
of Delegated Regulation (EU) 2015/2446  
4/13.  Valuation indicators  
The code comprises four digits, each of which being either a ‘0 ’ or a ‘1’.  
Each ‘1’ or ‘0’ digit reflects whether or not a valuation indic ator is relevant 
to the valuation of the goods concerned.  
1 st digit: Party relationship, whether there is price influence or not 
2 nd digit: Restrictions as to the disposal or use of the goods by t he buyer in 
accordance with Article 70(3)(a) of the Code  
3 rd digit: Sale or price is subject to some condition or considerat ion in 
accordance with Article 70(3)(b) of the Code.  
4 th digit: The sale is subject to an arrangement under which part o f the 
proceeds of any subsequent resale, disposal or use accrues dire ctly or indi­
rectly to the seller  
Example: Goods subject to party relationship, but not to any of  the other 
situations defined under 2  nd , 3 rd and 4  th digits would entail the use of code 
combination ‘1000.’  
4/16.  Valuation method  
The provisions used to determine the customs value of imported goods are to 
be coded as follows:  
Code  Relevant Article of the Code  Method  
1 7 0  Transaction value of the 
imported goods  
2 74(2)a)  Transaction value of identical 
goods  
3 74(2)b)  Transaction value of similar 
goods  
4 74(2)c)  Deductive value method  
5 74(2)d)  Computed value method  
6 74(3)  Value based on the data available 
(‘fall-back’ method)  ▼B
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4/17.  Preference  
This information includes three-digit codes comprising a single -digit 
component from 1) and a two-digit component from 2).  
The relevant codes are given below:  
1. First digit of the code  
1 Tariff arrangement  erga omnes  
2 Generalised System of Preferences (GSP)  
3 Tariff preferences other than those mentioned under code 2  
4 Customs duties under the provisions of customs union agreemen ts 
concluded by the European Union  
5 Preferences in the context of trade with special fiscal terri tories.  
2. Next two digits  
00 None of the following  
10 Tariff suspension  
18 Tariff suspension with certificate confirming the special na ture of the 
product  
19 ►M3 Temporary suspension for products imported with an auth­
orised release certificate EASA Form 1 or an equivalent certifi cate ◄  
20 Tariff quota (  1 ) 
25 Tariff quota with certificate confirming the special nature of the 
product (  1 ) 
28 Tariff quota following outward processing (  1 ) 
50 Certificate confirming the special nature of the product  
5/6. Office of destination (and country)  
Use (an8) codes structured as follows:  
— the first two characters (a2) serve to identify the country b y means of the 
country code specified for Exporter identification n  o , 
— the next six characters (an6) stand for the office concerned in that 
country. It is suggested that the following structure be adopte d: 
The first three characters (an3) would be taken up by the UN/LO CODE (  2 ) 
location name and the last three by a national alphanumeric sub division 
(an3). If this subdivision is not used, the characters ‘000’ sh ould be inserted.  
Example: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE 
location name for the city of Brussels, 000 for the unused subd ivision.  
5/23.  Location of goods  
Use the ISO alpha 2 country codes used in field 1 of D.E. 3/1 E xporter.  
For the type of location, use the codes specified below:  ▼B 
( 1 ) Where the requested tariff quota is exhausted, Member States may allow the request to 
be valid for any other existing preference. 
( 2 ) Recommendation 16 on UN/LOCODE — CODE FOR PORTS AND OTHER 
LOCATIONS.
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A Designated location  
B Authorised place  
C Approved place  
D Other  
For the identification of the location use one of the identifie rs below:  
Qualifier  Identifier  Description  
T Postal code  Use the postal code for the location concerned.  
U UN/LOCODE  Use the codes defined in the UN/LOCODE Code 
List by Country  
V Customs office identifier  Use the codes specified under D.E. 5/6 Office of 
destination and country  
W GPS coordinates  Decimal degrees with negative numbers for South 
and West.  
Examples : 44.424896  o /8.774792  o or 50.838068  o / 
4.381508  o 
X EORI number  Use the identification number as specified in the 
description for D.E. 3/2 Exporter identification n  o . 
In case the economic operator has more than one 
premises, the EORI number shall be completed by 
an identifier unique for the location concerned.  
Y Authorisation number  Enter the authorisation number of the location 
concerned, i.e. of the warehouse where the 
goods can be examined. In case the authorisation 
concerns more than one premises, the authoris­
ation number shall be completed by an identifier 
unique for the location concerned.  
Z Free text  Enter the address of the location concerned.  
In case code ‘X’ (EORI number)or ‘Y’(authorisation number) is u sed for the 
identification of the location, and there are several locations  associated with 
the EORI number or the authorisation number concerned, an addit ional 
identifier can be used to enable the unambiguous identification  of the 
location.  
7/2. Container  
The relevant codes are given below:  
0 Goods not transported in containers  
1 Goods transported in containers.  
7/4. Mode of transport at the border  
The codes applicable are given below:  
Code  Description  
1 Maritime transport  
2 Rail transport  
3 Road transport  ▼B
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Code  Description  
4 Air transport  
5 Mail (Active mode of transport unknown)  
7 Fixed transport installations  
8 Inland waterway transport  
9 Mode unknown (i.e. own propulsion)  
7/6. Identification of actual means of transport crossing the border  
The codes applicable are given below: 
Code  Description  
10 IMO ship identification number  
40 IATA flight number  
7/7. Identity of means of transport at departure  
The codes applicable are given below: 
Code  Description  
10 IMO ship identification number  
11 Name of the sea-going vessel  
20 Wagon number  
30 Registration number of the road vehicle  
40 IATA flight number  
41 Registration number of the aircraft  
80 European Vessel Identification Number (ENI code)  
81 Name of the inland waterways vessel  
7/11.  Container size and type  
The following codes shall be used:  
Code  Description  
1 Dime coated tank  
2 Epoxy coated tank  
6 Pressurised tank  
7 Refrigerated tank  
9 Stainless steel tank  
10 Non-working reefer container 40 feet  
12 Europallet — 80 × 120 cm  
13 Scandinavian pallet — 100 × 120 cm  
14 Trailer  ▼B
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Code  Description  
15 Non-working reefer container 20 feet  
16 Exchangeable pallet  
17 Semi-trailer  
18 Tank container 20 feet  
19 Tank container 30 feet  
20 Tank container 40 feet  
21 Container IC 20 feet, owned by InterContainer, a 
European railway subsidiary  
22 Container IC 30 feet, owned by InterContainer, a 
European railway subsidiary  
23 Container IC 40 feet, owned by InterContainer, a 
European railway subsidiary  
24 Refrigerated tank 20 feet  
25 Refrigerated tank 30 feet  
26 Refrigerated tank 40 feet  
27 Tank container IC 20 feet, owned by InterContainer, a 
European railway subsidiary  
28 Tank container IC 30 feet, owned by InterContainer, a 
European railway subsidiary  
29 Tank container IC 40 feet, owned by InterContainer, a 
European railway subsidiary  
30 Refrigerated tank IC 20 feet, owned by InterContainer, 
a European railway subsidiary  
31 Temperature controlled container 30 feet.  
32 Refrigerated tank IC 40 feet, owned by InterContainer, 
a European railway subsidiary.  
33 A movable case with a length less than 6,15 metres.  
34 A movable case with a length between 6,15 metres and 
7,82 metres.  
35 A movable case with a length between 7,82 metres and 
9,15 metres.  
36 A movable case with a length between 9,15 metres and 
10,90 metres.  
37 A movable case with a length between 10,90 metres and 
13,75 metres.  
38 Totebin  
39 Temperature controlled container 20 feet  
40 Temperature controlled container 40 feet  
41 Non-working refrigerated (reefer) container 30 feet  ▼B
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Code  Description  
42 Dual trailers  
43 20 feet IL container (open top)  
44 20 feet IL container (closed top)  
45 40 feet IL container (closed top)  
7/12.  Container packed status  
The following codes shall be used:  
Code  Description  Meaning  
A Empty  Indicates that the container is empty.  
B Not empty  Indicates that the container is not empty.  
▼M3 
7/13.  Container supplier type code  
▼B 
The following codes shall be used:  
Code  Description  
1 Shipper supplied  
2 Carrier supplied  
8/2. Guarantee type  
Guarantee codes  
The codes applicable are given below:  
Description  Code  
For guarantee waiver (Article 95(2) of the Code)  0  
For comprehensive guarantee (Article 89(5) of the Code  1  
For individual guarantee in the form of an undertaking by a gua rantor (Article 92(1)(b) of the Code)  2 
For individual guarantee in cash or other means of payment reco gnised by the customs authorities as 
being equivalent to a cash deposit, made in euro or in the curr ency of the Member State in which the 
guarantee is required (Article 92(1)(a) of the Code  3 
For individual guarantee in the form of vouchers (Article 92(1) (b) of the Code and Article 160)  4 
For guarantee waiver where the amount of import or export duty to be secured does not exceed the 
statistical value threshold for declarations laid down in accor dance with Article 3(4) of Regulation 
(EC) No 471/2009 of the European Parliament and of the Council (*) (Article 89(9) of the Code)  5 
For individual guarantee in another form which provides equival ent assurance that the amount of 
import or export duty corresponding to the customs debt and oth er charges will be paid 
(Article 92(1)(c) of the Code)  ►M3 I  ◄ ▼B
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Description  Code  
For guarantee not required for certain public bodies (Article 8 9(7) of the Code)  8  
For guarantee furnished for goods dispatched under TIR procedur e B  
For guarantee not required for goods carried by fix transport i nstallations (Article 89(8)(b) of the 
Code)  C 
For guarantee not required for goods placed under the temporary  admission procedure in accordance 
with Article 81(a) of Delegated Regulation (EU) 2015/2446 (Arti cle 89(8)(c) of the Code)  D 
For guarantee not required for goods placed under the temporary  admission procedure in accordance 
with Article 81(b) of Delegated Regulation (EU) 2015/2446 (Arti cle 89(8)(c) of the Code)  E 
For guarantee not required for goods placed under the temporary  admission procedure in accordance 
with Article 81(c) of Delegated Regulation (EU) 2015/2446 (Arti cle 89(8)(c) of the Code)  F 
For guarantee not required for goods placed under the temporary  admission procedure in accordance 
with Article 81(d) of Delegated Regulation (EU) 2015/2446 (Arti cle 89(8)(c) of the Code)  G 
For guarantee not required for goods placed under the Union tra nsit procedure in accordance with 
Article 89(8)(d) of the Code  H 
(*) Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating t o 
external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 (OJ L 152, 16.6.2009, p. 23).  
TITLE III  
Linguistic references and their codes  
Table of linguistic references and their codes  
Linguistic references  Codes  
— BG Ограничена валидност 
— CS Omezená platnost 
— DA Begrænset gyldighed 
— DE Beschränkte Geltung 
— EE Piiratud kehtivus 
— EL Περιορισμένη ισχύς 
— ES Validez limitada 
— FR Validité limitée 
— HR Ograničena valjanost 
— IT Validità limitata 
— LV Ierobežots derīgums 
— LT Galiojimas apribotas 
— HU Korlátozott érvényű 
— MT Validità limitata 
— NL Beperkte geldigheid 
— PL Ograniczona ważność 
— PT Validade limitada 
— RO Validitate limitată  Limited validity — 99200  ▼B
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Linguistic references  Codes  
— SL Omejena veljavnost 
— SK Obmedzená platnost' 
— FI Voimassa rajoitetusti 
— SV Begränsad giltighet 
— EN Limited validity  
— BG Освободено 
— CS Osvobození 
— DA Fritaget 
— DE Befreiung 
— EE Loobutud 
— EL Απαλλαγή 
— ES Dispensa 
— FR Dispense 
— HR Oslobođeno 
— IT Dispensa 
— LV Derīgs bez zīmoga 
— LT Leista neplombuoti 
— HU Mentesség 
— MT Tneħħija 
— NL Vrijstelling 
— PL Zwolnienie 
— PT Dispensa 
— RO Dispensă 
— SL Opustitev 
— SK Upustenie 
— FI Vapautettu 
— SV Befrielse 
— EN Waiver  Waiver — 99201  
— BG Алтернативно доказателство 
— CS Alternativní důkaz 
— DA Alternativt bevis 
— DE Alternativnachweis 
— EE Alternatiivsed tõendid 
— EL Εναλλακτική απόδειξη 
— ES Prueba alternativa 
— FR Preuve alternative 
— HR Alternativni dokaz 
— IT Prova alternativa 
— LV Alternatīvs pierādījums  Alternative proof — 99202  ▼B
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Linguistic references  Codes  
— LT Alternatyvusis įrodymas 
— HU Alternatív igazolás 
— MT Prova alternattiva 
— NL Alternatief bewijs 
— PL Alternatywny dowód 
— PT Prova alternativa 
— RO Probă alternativă 
— SL Alternativno dokazilo 
— SK Alternatívny dôkaz 
— FI Vaihtoehtoinen todiste 
— SV Alternativt bevis 
— EN Alternative proof  
— BG Различия: митническо учреждение, където са представени 
стоките …… (наименование и държава) 
— CS Nesrovnalosti: úřad, kterému bylo zboží předloženo …… 
(název a země) 
— DA Forskelle: det sted, hvor varerne blev frembudt …… (navn o g 
land) 
— DE Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte … … 
(Name und Land) 
— EE Erinevused: asutus, kuhu kaup esitati …….(nimi ja riik) 
— EL Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο …… 
(Όνομα και χώρα) 
— ES Diferencias: mercancías presentadas en la oficina …… (nomb re 
y país) 
— FR Différences: marchandises présentées au bureau …… (nom et 
pays) 
— HR Razlike: carinarnica kojoj je roba podnesena … (naziv i 
zemlja) 
— IT Differenze: ufficio al quale sono state presentate le merc i …… 
(nome e paese) 
— LV Atšķirības: muitas iestāde, kurā preces tika uzrādītas …… 
(nosaukums un valsts) 
— LT Skirtumai: įstaiga, kuriai pateiktos prekės …… (pavadinima s ir 
valstybė) 
— HU Eltérések: hivatal, ahol az áruk bemutatása megtörtént …… 
(név és ország) 
— MT Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati …… ( isem 
u pajjiż) 
— NL Verschillen: kantoor waar de goederen zijn aangebracht …… 
(naam en land) 
— PL Niezgodności: urząd, w którym przedstawiono towar …… 
(nazwa i kraj) 
— PT Diferenças: mercadorias apresentadas na estãncia …… (nome e 
país) 
— RO Diferenţe: mărfuri prezentate la biroul vamal …… (nume și 
ţara) Differences: office where goods were 
presented …… (name and country) — 
99 203  ▼B
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Linguistic references  Codes  
— SL Razlike: urad, pri katerem je bilo blago predloženo …… (na ziv 
in država) 
— SK Rozdiely: úrad, ktorému bol tovar predložený …… (názov a 
krajina). 
— FI Muutos: toimipaikka, jossa tavarat esitetty …… (nimi ja ma a) 
— SV Avvikelse: tullkontor där varorna anmäldes …… (namn och 
land) 
— EN Differences: office where goods were presented …… (name 
and country)  
— BG Извеждането от …………… подлежи на ограничения или 
такси съгласно Регламент/Директива/Решение № …, 
— CS Výstup ze …………… podléhá omezením nebo dávkám podle 
nařízení/směrnice/ rozhodnutí č … 
— DA Udpassage fra …………… undergivet restriktioner eller 
afgifter i henhold til forordning/direktiv/ afgørelse nr. … 
— DE Ausgang aus ……………- gemäß Verordnung/Richtlinie/ 
Beschluss Nr. … Beschränkungen oder Abgaben unterworfen. 
— EE … territooriumilt väljumise suhtes kohaldatakse piiranguid  ja 
makse vastavalt määrusele/direktiivile/otsusele nr… 
— EL Η έξοδος από …………… υποβάλλεται σε περιορισμούς ή σε 
επιβαρύνσεις από τον Κανονισμό/την Οδηγία/την Απόφαση 
αριθ. … 
— ES Salida de …………… sometida a restricciones o imposiciones 
en virtud del (de la) Reglamento/Directiva/ Decisión no … 
— FR Sortie de …………… soumise à des restrictions ou à des 
impositions par le règlement ou la directive/décision no … 
— HR Izlaz iz … podliježe ograničenjima ili pristojbama na teme lju 
Uredbe/Direktive/Odluke br. … 
— IT Uscita dalla ……………soggetta a restrizioni o ad imposizioni 
a norma del(la) regolamento/direttiva/ decisione n. … 
— LV Izvešana no …………… piemērojot ierobežojumus vai 
maksājumus saskaņā ar Regulu/Direktīvu/Lēmumu Nr. …, 
— LT Išvežimui iš …………… taikomi apribojimai arba mokesčiai, 
nustatytiReglamentu/ Direktyva/Sprendimu Nr.…, 
— HU A kilépés …………… területéről a … rendelet/irányelv/ 
határozat szerinti korlátozás vagy teher megfizetésének kötele­
zettsége alá esik 
— MT Ħruġ mill- …………… suġġett għall-restrizzjonijiet jew 
ħlasijiet taħt Regola/ Direttiva/Deċiżjoni Nru … 
— NL Bij uitgang uit de ………………zijn de beperkingen of 
heffingen van Verordening/ Richtlijn/Besluit nr. … van toepassi ng. 
— PL Wyprowadzenie z …………… podlega ograniczeniom lub 
opłatom zgodnie z rozporządzeniem/dyrektywą/decyzją nr … 
— PT Saída da …………… sujeita a restrições ou a imposições 
pelo(a) Regulamento/ Directiva/Decisão n.o … 
— RO Ieșire din ……………supusă restricţiilor sau impozitelor prin 
Regulamentul/ Directiva/Decizia nr … 
— SL Iznos iz …………… zavezan omejitvam ali obveznim 
dajatvam na podlagi Uredbe/Direktive/Odločbe št. … 
— SK Výstup z ……………podlieha obmedzeniam alebo platbám 
podľa nariadenia/ smernice/rozhodnutia č ….  Exit from …………… subject to restrictions 
or charges under Regulation/Directive/ 
Decision No … — 99 204  ▼B
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Linguistic references  Codes  
— FI …………… vientiin sovelletaan asetuksen/direktiivin/päätöksen  
N:o … mukaisia rajoituksia tai maksuja 
— SV Utförsel från …………… underkastad restriktioner eller 
avgifter i enlighet med förordning/direktiv/beslut nr … 
— EN Exit from …………… subject to restrictions or charges under 
Regulation/Directive/Decision No …  
— BG Одобрен изпращач 
— CS Schválený odesílatel 
— DA Godkendt afsender 
— DE Zugelassener Versender 
— EE Volitatud kaubasaatja 
— EL Εγκεκριμένος αποστολέας 
— ES Expedidor autorizado 
— FR Expéditeur agréé 
— HR Ovlašteni pošiljatelj 
— IT Speditore autorizzato 
— LV Atzītais nosūtītājs 
— LT Įgaliotasis gavėjas 
— HU Engedélyezett feladó 
— MT Awtorizzat li jibgħat 
— NL Toegelaten afzender 
— PL Upoważniony nadawca 
— PT Expedidor autorizado 
— RO Expeditor agreat 
— SL Pooblaščeni pošiljatelj 
— SK Schválený odosielateľ 
— FI Valtuutettu lähettäjä 
— SV Godkänd avsändare 
— EN Authorised consignor  Authorised consignor — 99206  
— BG Освободен от подпис 
— CS Podpis se nevyžaduje 
— DA Fritaget for underskrift 
— DE Freistellung von der Unterschriftsleistung 
— EE Allkirjanõudest loobutud 
— EL Δεν απαιτείται υπογραφή 
— ES Dispensa de firma 
— FR Dispense de signature 
— HR Oslobođeno potpisa 
— IT Dispensa dalla firma 
— LV Derīgs bez paraksta 
— LT Leista nepasirašyti  Signature waived — 99207  ▼B
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Linguistic references  Codes  
— HU Aláírás alól mentesítve 
— MT Firma mhux meħtieġa 
— NL Van ondertekening vrijgesteld 
— PL Zwolniony ze składania podpisu 
— PT Dispensada a assinatura 
— RO Dispensă de semnătură 
— SL Opustitev podpisa 
— SK Upustenie od podpisu 
— FI Vapautettu allekirjoituksesta 
— SV Befrielse från underskrift 
— EN Signature waived  
— BG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ 
— CS ZÁKAZ SOUBORNÉ JISTOTY 
— DA FORBUD MOD SAMLET SIKKERHEDSSTILLELSE 
— DE GESAMTBÜRGSCHAFT UNTERSAGT 
— EE ÜLDTAGATISE KASUTAMINE KEELATUD 
— EL ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ 
— ES GARANTÍA GLOBAL PROHIBIDA 
— FR GARANTIE GLOBALE INTERDITE 
— HR ZABRANJENO ZAJEDNIČKO JAMSTVO 
— IT GARANZIA GLOBALE VIETATA 
— LV VISPĀRĒJS GALVOJUMS AIZLIEGTS 
— LT NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA 
— HU ÖSSZKEZESSÉG TILOS 
— MT MHUX PERMESSA GARANZIJA KOMPRENSIVA 
— NL DOORLOPENDE ZEKERHEID VERBODEN 
— PL ZAKAZ KORZYSTANIA Z GWARANCJI 
— GENERALNEJ 
— PT GARANTIA GLOBAL PROIBIDA 
— RO GARANŢIA GLOBALĂ INTERZISĂ 
— SL PREPOVEDANO SKUPNO ZAVAROVANJE 
— SK ZÁKAZ CELKOVEJ ZÁRUKY 
— FI YLEISVAKUUDEN KÄYTTÖ KIELLETTY 
— SV SAMLAD SÄKERHET FÖRBJUDEN 
— EN COMPREHENSIVE GUARANTEE PROHIBITED  COMPREHENSIVE GUARANTEE 
PROHIBITED — 99208  
— BG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ 
— CS NEOMEZENÉ POUŽITÍ 
— DA UBEGRÆNSET ANVENDELSE 
— DE UNBESCHRÄNKTE VERWENDUNG  UNRESTRICTED USE — 99209  ▼B
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Linguistic references  Codes  
— EE PIIRAMATU KASUTAMINE 
— ΕL ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ 
— ES UTILIZACIÓN NO LIMITADA 
— FR UTILISATION NON LIMITÉE 
— HR NEOGRANIČENA UPORABA 
— IT UTILIZZAZIONE NON LIMITATA 
— LV NEIEROBEŽOTS IZMANTOJUMS 
— LT NEAPRIBOTAS NAUDOJIMAS 
— HU KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT 
— MT UŻU MHUX RISTRETT 
— NL GEBRUIK ONBEPERKT 
— PL NIEOGRANICZONE KORZYSTANIE 
— PT UTILIZAÇÃO ILIMITADA 
— RO UTILIZARE NELIMITATĂ 
— SL NEOMEJENA UPORABA 
— SK NEOBMEDZENÉ POUŽITIE 
— FI KÄYTTÖÄ EI RAJOITETTU 
— SV OBEGRÄNSAD ANVÄNDNING 
— EN UNRESTRICTED USE  
— BG Разни 
— CS Různí 
— DA Diverse 
— DE Verschiedene 
— EE Erinevad 
— EL Διάφορα 
— ES Varios 
— FR Divers 
— HR Razni 
— IT Vari 
— LV Dažādi 
— LT Įvairūs 
— HU Többféle 
— MT Diversi 
— NL Diverse 
— PL Różne 
— PT Diversos 
— RO Diverși 
— SL Razno 
— SK Rôzne  Various — 99211  ▼B
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Linguistic references  Codes  
— FI Useita 
— SV Flera 
— EN Various  
— BG Насипно 
— CS Volně loženo 
— DA Bulk 
— DE Lose 
— EE Pakendamata 
— EL Χύμα 
— ES A granel 
— FR Vrac 
— HR Rasuto 
— IT Alla rinfusa 
— LV Berams(lejams) 
— LT Nesupakuota 
— HU Ömlesztett 
— MT Bil-kwantità 
— NL Los gestort 
— PL Luzem 
— PT A granel 
— RO Vrac 
— SL Razsuto 
— SK Voľne ložené 
— FI Irtotavaraa 
— SV Bulk 
— EN Bulk  Bulk — 99212  
— BG Изпращач 
— CS Odesílatel 
— DA Afsender 
— DE Versender 
— EE Saatja 
— EL Αποστολέας 
— ES Expedidor 
— FR Expéditeur 
— HR Pošiljatelj 
— IT Speditore 
— LV Nosūtītājs 
— LT Siuntėjas 
— HU Feladó  Consignor — 99213  ▼B
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Linguistic references  Codes  
— MT Min jikkonsenja 
— NL Afzender 
— PL Nadawca 
— PT Expedidor 
— RO Expeditor 
— SL Pošiljatelj 
— SK Odosielateľ 
— FI Lähettäjä 
— SV Avsändare 
— EN Consignor  ▼B
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ANNEX 12-01  
Formats and codes of the common data requirements for the registration of 
economic operators and other persons  
INTRODUCTORY NOTES  
1. The formats and the codes included in this Annex are applica ble in relation 
with the data requirements for the registration of economic ope rators and other 
persons.  
2. Title I includes the formats of the data elements.  
3. Whenever the information for the registration of economic op erators and other 
persons dealt with in Annex 12-01 to Delegated Regulation (EU) 2015/2446 
takes the form of codes, the code-list provided for in Title II  shall be applied.  
4. The term ‘type/length’ in the explanation of an attribute in dicates the 
requirements for the data type and the data length. The codes f or the data 
types are as follows:  
a alphabetic  
n numeric  
an alphanumeric  
The number following the code indicates the admissible data len gth. The 
following applies.  
The optional two dots before the length indicator mean that the  data has no 
fixed length, but it can have up to a number of digits, as spec ified by the 
length indicator. A comma in the data length means that the att ribute can hold 
decimals, the digit before the comma indicates the total length  of the attribute, 
the digit after the comma indicates the maximum number of digit s after the 
decimal point.  
Examples of field lengths and formats:  
a1 1 alphabetic character, fixed length  
n2 2 numeric characters, fixed length  
an3 3 alphanumeric characters, fixed length  
a..4 up to 4 alphabetic characters  
n..5 up to 5 numeric characters  
an..6 up to 6 alphanumeric characters  
n..7,2 up to 7 numeric characters including maximum 2 decimals,  a delimiter 
being allowed to float.  ▼B
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TITLE I  
Formats of the common data requirements for the registration of economic operators and other persons  
D.E No  D.E. name  D.E. format 
(Type/length)  Code-list in 
Title II 
(Y/N)  Cardinality  Notes  
1 EORI number  an..17  N  1 x  The structure of the EORI 
number is defined in Title II  
2 Full name of the 
person  an..512  N  1 x  
3 Address of estab­
lishment/address of 
residence  Street and number: an..70 
Postcode: an..9 
City: an..35 
Country Code: a2  N 1 x  The country code as 
defined in Title II 
regarding the country code 
of D.E. 1 EORI number 
shall be used.  
4 Establishment in the 
customs territory of 
the Union  n1 Y  1 x  
5 VAT identification 
number(s)  Country Code: a2 
VAT identification 
number an..15  N 99x  The format of the VAT 
identification number is 
defined in Article 215 of 
Council Directive 2006/ 
112/EC on the common 
system of value added tax.  
6 Legal status  an..50  N  1 x  
7 Contact information  Contact person name: 
an..70 
Street and number: an..70 
Postcode: an..9 
City: an..35 
telephone number: an..50 
fax number: an..50 
Email address an..50  N 9 x  
8 Third country unique 
identification number  an..17  N  99x  
9 Consent to disclosure 
of personal data listed 
in points 1, 2 and 3  n1 Y  1 x  
10 Short name  an..70  N  1 x  ▼B
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D.E No  D.E. name  D.E. format 
(Type/length)  Code-list in 
Title II 
(Y/N)  Cardinality  Notes  
11 Date of establishment  n 8  ►M1 (yyyymmdd) ◄  N  1 x  
12 Type of person  n 1  Y  1 x  
13 Principal economic 
activity  an4 Y  1 x  
14 Start date of the 
EORI number  n8 (yyyymmdd)  N  1 x  
15 Expiry date of the 
EORI number  n8 (yyyymmdd)  N  1 x  
TITLE II  
Codes in relation with the common data requirementsfor the registration of 
economic operators and other persons  
CODES  
1. INTRODUCTION  
This Title contains the codes to be used for the registration o f economic 
operators and other persons.  
2. CODES  
1 EORI number  
The EORI number is structured as follows:  
Field  Content  Format  
1 Identifier of the Member State (country 
code)  a2 
2 Unique identifier in a Member State  an..15  
Country code: the Union’s alphabetic codes for countries and te rritories are 
based on the current ISO alpha 2 codes (a2) in so far as they a re compatible 
with the requirements of Commission Regulation (EU) No 1106/201 2. The 
Commission regularly publishes regulations updating the list of  country codes.  
4 Establishment in the customs territory of the Union  
0 Not established in the customs territory of the Union  
1 Established in the customs territory of the Union  
9 Consent to disclosure of personal data listed in points 1, 2 and 3  
0 Not to be published  
1 To be published  ▼B
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12 Type of person  
The following codes shall be used:  
1 Natural person  
2 Legal person  
3 Association of persons which is not a legal person but which is recognised 
under Union or national law as having the capacity to perform l egal acts.  
13 Principal economic activity  
Principal economic activity code at 4 digit level in accordance  with the 
Statistical Classification of Economic Activities in the Europe an 
Community (NACE; Regulation (EC) No 1893/2006) as listed in the  
business register of the Member State concerned.  ▼B
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ANNEX 12-02  
Binding origin information decisions
  ▼B
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▼B
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▼B
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ANNEX 12-03  
TAG TO BE AFFIXED ON HOLD BAGGAGE CHECKED IN A UNION 
AIRPORT (Article 44)  
1. CHARACTERISTICS  
The tag referred to in Article 44 shall be designed in such a w ay as to prevent 
its re-use.  
(a) The tag shall bear a green stripe of a least 5 mm width alo ng the full 
length of the two edges of its routing and identification secti ons. 
Moreover, those green stripes may extend also to other parts of  the 
baggage tag, with the exception of all areas showing the bar co ded tag 
number which must be printed on an unobscured white background.  (See 
specimens at 2(a))  
(b) For ‘expedite baggage’, the tag shall be with green instead  of red stripes 
along its edges. (See specimen at 2(b))  
2. MODELS  
(a)
 ▼M1
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(b)
 ▼M1
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ANNEX 21-01  
List of surveillance data elements referred to in Article 55(1)  
D.E order 
No D.E. name  Format 
(as defined in Annex B)  Cardinality  
Header level  Item level  
1/1 Declaration type  Same as data element order number 1/1  
1/2 Additional Declaration type  Same as data element order number 1/2  
1/6 Goods item number  Same as data element order number 1/6  
1/10 Procedure  Same as data element order number 1/10  
1/11 Additional Procedure  Same as data element order number 1/11  
2/3 Documents produced, certificates and 
authorisations, additional references  Same as data element order number 2/3  
3/2 ►M1 Exporter Identification N  o ◄ Same as data element order number 3/2  
3/10 ►M1 Consignee Identification N  o ◄ Same as data element order number 3/10  
3/16 ►M1 Importer Identification N  o ◄ Same as data element order number 3/16  
3/18 ►M1 Declarant Identification N  o ◄ Same as data element order number 3/18  
3/39 ►M1 Holder of the authorisation 
identification n  o ◄ Same as data element order number 3/39  
▼M3 
3/40 Additional fiscal references identifi­
cation n  o Same as data element order number 3/40  
▼B 
4/3 Calculation of taxes — Tax type  Same as data element order number 4/3  
4/4 Calculation of taxes — Tax base  Same as data element order number 4/4  
4/5 Calculation of taxes — Tax rate  Same as data element order number 4/5  
4/6 Calculation of taxes — Payable tax 
amount  Same as data element order number 4/6  
4/8 Calculation of taxes — Method of 
payment  Same as data element order number 4/8  
4/16 Valuation method  Same as data element order number 4/16  
4/17 Preference  Same as data element order number 4/17  
5/8 Country of destination code  Same as data element order number 5/8  
5/14 Country of dispatch/export code  Same as data element order number 5/14  
5/15 Country of origin code  Same as data element order number 5/15  
5/16 Country of preferential origin code  Same as data element order number 5/16  
6/1 Net mass (kg)  Same as data element order number 6/1  
6/2 Supplementary units  Same as data element order number 6/2  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 313  
D.E order 
No D.E. name  Format 
(as defined in Annex B)  Cardinality  
Header level  Item level  
6/5 Gross mass (kg)  Same as data element order number 6/5  
6/8 Description of goods  Same as data element order number 6/8  
6/10 Number of packages  Same as data element order number 6/10  
6/14 Commodity code — Combined 
nomenclature code  Same as data element order number 6/14  
6/15 Commodity code — TARIC code  Same as data element order number 6/15  
6/16 Commodity code — TARIC additional 
code(s)  Same as data element order number 6/16  
6/17 Commodity code — national ad­
ditional code(s)  Same as data element order number 6/17  
7/2 Container  Same as data element order number 7/2  
7/4 Mode of transport at the border  Same as data element order number 7/4  
7/5 Inland mode of transport  Same as data element order number 7/5  
7/10 Container identification number  Same as data element order number 7/10  
8/1 Quota order number  Same as data element order number 8/1  
8/6 Statistical value  Same as data element order number 8/6  
- - Date of acceptance of the declaration  In compliance with the format of data 
element order number 5/4  1× 
- - Declaration number (unique reference)  In compliance with the format of the 
MRN as defined in data element order 
number 2/1  1× 
- - Issuer  In compliance with the format of data 
element order number 5/8  1× ▼B
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ANNEX 21-02  
List of surveillance data elements referred to in Article 55(6) and correlation with box declaration and/or format  
D.E order 
No D.E. name  Format 
(as defined in Annex B)  Cardinality  
Correlation with box declaration 
and/or format  Header 
level  Item level  
1/10 Procedure  Same as data element order number 1/10  37(1) – n 2  
▼M3 
3/40 Additional fiscal 
references identification 
n o Same as data element order number 3/40  44 – an ..40  
4/4 Calculation of taxes – 
Tax base (  1 ) Same as data element order number 4/4  47 – an ..6 + n ..16,6  
▼B 
4/17 Preference  Same as data element order number 4/17  36 – n 3  
5/8 Country of destination 
code  Same as data element order number 5/8  17a – a 2  
5/15 Country of origin code  Same as data element order number 5/15  34a – a 2  
6/1 Net mass (kg)  Same as data element order number 6/1  38 – an ..15  
6/2 Supplementary units  Same as data element order number 6/2  41 – an ..15  
6/14 Commodity code — 
Combined nomenclature 
code  Same as data element order number 6/14  33 – n 8  
6/15 Commodity code — 
TARIC code  Same as data element order number 6/15  33 – n 2  
6/16 Commodity code — 
TARIC additional 
code(s)  Same as data element order number 6/16  33 – an 8  
8/1 Quota order number  Same as data element order number 8/1  39 – n 6  
8/6 Statistical value  Same as data element order number 8/6  46 – an ..18  
- - Date of acceptance of 
the declaration  In compliance with the 
format of data element 
order number 5/4  1 ×  date 
- - Declaration number 
(unique reference)  In compliance with the 
format of the MRN as 
defined in data element 
order number 2/1  1 ×  an..40  
- - Issuer  In compliance with the 
format of data element 
order number 5/8  1 ×  Issuing Member State – a 2  
▼M3 
( 1 ) When Union code entered for (Calculation of taxes – Tax Type)  is B00.  ▼B
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ANNEX 22-02  
Information certificate INF 4 and application for an information certificate 
INF 4  
Printing instructions:  
1. The form on which the information certificate INF 4 is issue d shall be printed 
on white paper not containing mechanical pulp, sized for writin g and 
weighing between 40 and 65 grams per square metre.  
2. The form shall measure 210 × 297 mm.  
3. Printing of the forms is the responsibility of the Members S tates; forms shall 
bear a serial number by which it can be identified. The form sh all be printed 
in one of the official languages of the European Union.  
▼M1 
4. Old versions of the forms may also be used until existing st ocks are exhausted 
or until 1 May 2019, whichever is the earliest.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 316
  
▼B
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► (1) M1 ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 318
  
▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 319
  
▼B
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ANNEX 22-06  
APPLICATION TO BECOME A REGISTERED EXPORTER  
for the purpose of schemes of generalised tariff preferences of the European Union, Norway, Switzerland and 
Turkey  ( 1 ) 
1. Exporter's name, full address and country, contact details, TIN.  
2. Additional contact details including telephone and fax number as well as email address where available 
(optional).  
3. Specify whether the main activity is producing or trading.  
4. Indicative description of goods which qualify for preferential treatment, including indicative list of 
Harmonised System headings (or chapters where goods traded fall within more than twenty Harmonised 
System headings).  
5. Undertakings to be given by an exporter  
The undersigned hereby:  
— declares that the above details are correct;  
— certifies that no previous registration has been revoked; conversely, certifies that the situation which led to 
any such revocation has been remedied;  
— undertakes to make out statements on origin only for goods which qualify for preferential treatment and 
comply with the origin rules specified for those goods in the Generalised System of Preferences;  
— undertakes to maintain appropriate commercial accounting records for production/supply of goods qual ­
ifying for preferential treatment and to keep them for at least three years from the end of the calendar year 
in which the statement on origin was made out;  
— undertakes to immediately notify the competent authority of changes as they arise to his registration data 
since acquiring the number of registered exporter;  
— undertakes to cooperate with the competent authority;  ▼M2
 02015R2447 — EN — 01.01.2021 — 008.003 — 321  
— undertakes to accept any checks on the accuracy of his statements on origin, including verification of 
accounting records and visits to his premises by the European Commission or Member States' authorities, 
as well as the authorities of Norway, Switzerland and Turkey;  
— undertakes to request the revocation of his registration in the system, should he no longer meet the 
conditions for exporting any goods under the scheme;  
— undertakes to request the revocation of his registration in the system, should he no longer intend to export 
such goods under the scheme.  
Place, date, signature of authorised signatory, name and job title  ( 2 ) 
6. Prior specific and informed consent of exporter to the publication of his data on the public website  
The undersigned is hereby informed that the information supplied in this declaration may be disclosed to the 
public via the public website. The undersigned accepts the publication of this information via the public 
website. The undersigned may withdraw his consent to the publication of this information via the public 
website by sending a request to the competent authorities responsible for the registration.  
Place, date, signature of authorised signatory, name and job title  ( 2 ) 
7. Box for official use by competent authority  
The applicant is registered under the following number:  
Registration Number: _______________________  
Date of registration ________________________  
Date from which the registration is valid ________________________  
Signature and stamp  ( 2 ) _______________________  ▼M2
 02015R2447 — EN — 01.01.2021 — 008.003 — 322  
Information notice  
concerning the protection and processing of personal data incor porated in the system  
1. Where the European Commission processes personal data contai ned in this application to become a registered 
exporter, Regulation (EC) No 45/2001 of the European Parliament  and of the Council on the protection of 
individuals with regard to the processing of personal data by t he Union institutions and bodies and on the 
free movement of such data applies. Where the competent authori ties of a beneficiary country or a third 
country implementing Directive 95/46/EC of the European Parliam ent and of the Council on the protection of 
individuals with regard to the processing of personal data and on the free movement of such data process personal 
data contained in this application to become a registered expor ter, the relevant national provisions implementing 
that Directive apply.  
2. Personal data in respect of the application to become a regi stered exporter are processed for the purpose of Union 
GSP rules of origin as defined in the relevant Union legislatio n. The said legislation providing for Union GSP 
rules of origin constitutes the legal basis for processing pers onal data in respect of the application to become a 
registered exporter.  
3. The competent authority in a country where the application h as been submitted is the controller with respect to 
processing of the data in the REX system.  
The list of competent authorities is published on the website o f the Commission.  
4. Access to all data of this application is granted through a user ID/password to users in the Commission, the 
competent authorities of beneficiary countries and the customs authorities in the Member States, Norway, 
Switzerland and Turkey.  
5. The data of a revoked registration shall be kept by the comp etent authorities of the beneficiary country in the 
REX system for ten calendar years. This period shall run from t he end of the year in which the revocation of a 
registration has taken place.  
6. The data subject has a right of access to the data relating to him that will be processed through the REX system 
and, where appropriate, the right to rectify, erase or block da ta in accordance with Regulation (EC) No 45/2001 
or the national laws implementing Directive 95/46/EC. Any reque sts for right of access, rectification, erasure or 
blocking shall be submitted to and processed by the competent a uthorities of beneficiary countries responsible for 
the registration, as appropriate. Where the registered exporter  has submitted a request for the exercise of that right 
to the Commission, the Commission shall forward such requests t o the competent authorities of the beneficiary 
country concerned. If the registered exporter failed to obtain his rights from the controller of data, the registered 
exporter shall submit such request to the Commission acting as controller. The Commission shall have the right to 
rectify, erase or block the data.  
7. Complaints can be addressed to the relevant national data pr otection authority. The contact details of the national 
data protection authorities are available on the website of the  European Commission, Directorate-General for 
Justice: (http://ec.europa.eu/justice/data-protection/bodies/au thorities/eu/index_en.htm#h2-1).  
Where the complaint concerns processing of data by the European  Commission, it should be addressed to the 
European Data Protection Supervisor (EDPS) (http://www.edps.eur opa.eu/EDPSWEB/).  
___________  
( 1 ) The present application form is common to the GSP schemes of four entities: the Union 
(EU), Norway, Switzerland and Turkey (‘the entities’). Please n ote, however, that the 
respective GSP schemes of these entities may differ in terms of  country and product 
coverage. Consequently, a given registration will only be effec tive for the purpose of 
exports under the GSP scheme(s) that consider(s) your country a s a beneficiary country.  
( 2 ) When applications to become a registered exporter or other ex changes of information 
between registered exporters and competent authorities in benef iciary countries or 
customs authorities in Member States are made using electronic data-processing tech­
niques, the signature and stamp referred to in boxes 5, 6 and 7  shall be replaced by an 
electronic authentication.  ▼M2
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ANNEX 22-06A  
APPLICATION TO BECOME A REGISTERED EXPORTER  
for the purpose of the registration of exporters of the Member States  
1. Exporter's name, full address and country, contact details, EORI number.  
2. Additional contact details including telephone and fax number as well as email address where available 
(optional).  
3. Specify whether the main activity is producing or trading.  
4. Indicative description of goods which qualify for preferential treatment, including indicative list of 
Harmonised System headings (or chapters where goods traded fall within more than twenty Harmonised 
System headings).  
5. Undertakings to be given by an exporter  
The undersigned hereby:  
— declares that the above details are correct;  
— certifies that no previous registration has been revoked; conversely, certifies that the situation which led to 
any such revocation has been remedied;  
— undertakes to make out statements on origin and other documents on origin only for goods which qualify 
for preferential treatment and comply with the origin rules specified for those goods in the preferential 
arrangement concerned;  
— undertakes to maintain appropriate commercial accounting records for production/supply of goods qual ­
ifying for preferential treatment and to keep them for as long as required by the preferential arrangement 
concerned, and at least three years from the end of the calendar year in which the statement on origin or 
the other document on origin was made out;  
— undertakes to immediately notify the customs authorities of changes as they arise to his registration data 
since acquiring the number of registered exporter;  
— undertakes to cooperate with the customs authorities;  ▼M2
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— undertakes to accept any checks on the accuracy of his statements on origin or other documents on origin, 
including verification of accounting records and visits to his premises by the European Commission or 
Member States' authorities;  
— undertakes to request the revocation of his registration in the system, should he no longer meet the 
conditions for applying the Registered Exporter system;  
— undertakes to request the revocation of his registration in the system, should he no longer intend to use the 
Registered Exporter system.  
Place, date, signature of authorised signatory, name and job title  ( 1 ) 
6. Prior specific and informed consent of exporter to the publication of his data on the public website  
The undersigned is hereby informed that the information supplied in this declaration may be disclosed to the 
public via the public website. The undersigned accepts the publication of this information via the public 
website. The undersigned may withdraw his consent to the publication of this information via the public 
website by sending a request to the competent authorities responsible for the registration.  
Place, date, signature of authorised signatory, name and job title  ( 1 ) 
7. Box for official use by customs authorities  
The applicant is registered under the following number:  
Registration Number: _______________________  
Date of registration ________________________  
Date from which the registration is valid ________________________  
Signature and stamp  ( 1 ) _______________________  ▼M2
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Information notice  
concerning the protection and processing of personal data incor porated in the system  
1. Where the European Commission processes personal data contai ned in this application to become a registered 
exporter, Regulation (EC) No 45/2001 of the European Parliament  and of the Council on the protection of 
individuals with regard to the processing of personal data by t he Union institutions and bodies and on the 
free movement of such data will apply.  
2. Personal data in respect of the application to become a regi stered exporter are processed for the purposes of the 
rules of origin of the relevant preferential trade arrangements  of the Union. The rules of origin laid down in 
Commission Implementing Regulation (EU) 2015/2447 constitute th e legal bases for processing personal data in 
respect of the application to become a registered exporter.  
3. The customs authorities in a country where the application h as been submitted is the controller with respect to 
processing of the data in the REX system.  
The list of customs departments is published on the website of the Commission.  
4. Access to all data of this application is granted through a user ID/password to users in the Commission, and the 
customs authorities in the Member States, Norway, Switzerland a nd Turkey.  
5. The data of a revoked registration shall be kept by the cust oms authorities of Member States in the REX system 
for ten calendar years. This period shall run from the end of t he year in which the revocation of a registration has 
taken place.  
6. The data subject has a right of access to the data relating to him that will be processed through the REX system 
and, where appropriate, the right to rectify, erase or block da ta in accordance with Regulation (EC) No 45/2001 
or the national laws implementing Directive 95/46/EC of the Eur opean Parliament and of the Council on the 
protection of individuals with regard to the processing of pers onal data and on the free movement of such data. 
Any requests for right of access, rectification, erasure or blo cking shall be submitted to and processed by the 
customs authorities of Member States responsible for the regist ration, as appropriate. Where the registered 
exporter has submitted a request for the exercise of that right  to the Commission, the Commission shall 
forward such requests to the customs authorities of Member Stat es concerned, respectively. If the registered 
exporter failed to obtain his rights from the controller of dat a, the registered exporter shall submit such request to 
the Commission acting as controller. The Commission shall have the right to rectify, erase or block the data.  
7. Complaints can be addressed to the relevant national data pr otection authority. The contact details of the national 
data protection authorities are available on the website of the  European Commission, Directorate-General for 
Justice: (http://ec.europa.eu/justice/data-protection/bodies/au thorities/eu/index_en.htm#h2-1).  
Where the complaint concerns processing of data by the European  Commission, it should be addressed to the 
European Data Protection Supervisor (EDPS) (http://www.edps.eur opa.eu/EDPSWEB/).  
___________  
( 1 ) When applications to become a registered exporter or other ex changes of information 
between registered exporters and competent authorities in benef iciary countries or 
customs authorities in Member States are made using electronic data-processing tech­
niques, the signature and stamp referred to in boxes 5, 6 and 7  shall be replaced by an 
electronic authentication.  ▼M2
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ANNEX 22-07  
Statement on origin  
▼M1 
To be made out on any commercial documents showing the name and  full 
address of the exporter and consignee as well as a description of the products 
and the date of issue (  1 ). 
▼B 
French version  
L’exportateur … (Numéro d’exportateur enregistré (  2 ), ( 3 ), ( 4 )) des produits 
couverts par le présent document déclare que, sauf indication c laire du contraire, 
ces produits ont l’origine préférentielle … (  5 ) au sens des règles d’origine du 
Système des préférences tarifaires généralisées de l’Union euro péenne et que le 
critère d’origine satisfait est … … (  6 ). 
English version  
The exporter … (Number of Registered Exporter (  2 ), ( 3 ), ( 4 )) of the products 
covered by this document declares that, except where otherwise clearly indicated, 
these products are of … preferential origin (  5 ) according to rules of origin of the 
Generalised System of Preferences of the European Union and tha t the origin 
criterion met is … … (  6 ). 
Spanish version  
El exportador … (Número de exportador registrado (  2 ), ( 3 ), ( 4 )) de los productos 
incluidos en el presente documento declara que, salvo indicació n en sentido 
contrario, estos productos gozan de un origen preferencial … (  5 )) en el sentido 
de las normas de origen del Sistema de preferencias generalizad o de la Unión 
europea y que el criterio de origen satisfecho es … …. (  6 ). ▼B 
( 1 ) Where the statement on origin replaces another statement in a ccordance with paragraphs 
(2) and (3) Article 101 of Implementing Regulation (EU) 2015/24 47, the replacement 
statement on origin shall bear the mention ‘Replacement stateme nt’ or ‘Attestation de 
remplacement’ or ‘Comunicación de sustitución’. The replacement  shall also indicate the 
date of issue of the initial statement and all other necessary data in accordance with the 
second subparagraph of Article 101(1) of Implementing Regulatio n (EU) 2015/2447. 
( 2 ) Where the statement on origin replaces another statement in a ccordance with sub- 
paragraph 1 of Article 101(2) and paragraph (3) of Article 101,  both of Implementing 
Regulation (EU) 2015/2447, the re-consignor of the goods making  out such a statement 
shall indicate his name and full address followed by his number  of registered exporter. 
( 3 ) Where the statement on origin replaces another statement in a ccordance with sub- 
paragraph 2 of Article 101(2) of Implementing Regulation (EU) 2 015/2447, the re- 
consignor of the goods making out such a statement shall indica te his name and full 
address followed by the mention ( French version ) ‘agissant sur la base de l’attestation 
d’origine établie par [nom et adresse complète de l’exportateur  dans le pays bénéficiaire], 
enregistré sous le numéro suivant [Numéro d’exportateur enregis tré dans le pays bénéfi­
ciaire]’, ( English version ) ‘acting on the basis of the statement on origin made out by 
[name and complete address of the exporter in the beneficiary c ountry], registered under 
the following number [Number of Registered Exporter of the expo rter in the beneficiary 
country]’, ( Spanish version ) ‘actuando sobre la base de la comunicación extendida por 
[nombre y dirección completa del exportador en el país benefici ario], registrado con el 
número siguiente [Número de exportador registrado del exportado r en el país beneficia­
rio]’. 
( 4 ) Where the statement on origin replaces another statement in a ccordance with 
Article 101(2) of Implementing Regulation (EU) 2015/2447, the r e-consignor of the 
goods shall indicate the number of registered exporter only if the value of originating 
products in the initial ċonsignment exceeds EUR 6 000. 
( 5 ) ►M2 Country of origin of products to be indicated. When the statem ent on origin 
relates to products originating in the Union, the exporter must  indicate the origin by 
means of the symbol ‘EU’. When the statement on origin relates,  in whole or in part, to 
products originating in Ceuta and Melilla as referred to in Art icle 112 of Implementing 
Regulation (EU) 2015/2447, the exporter must indicate the origi n by means of the 
symbol ‘CM’. ◄ 
( 6 ) Products wholly obtained: enter the letter ‘P’; Products suff iciently worked or processed: 
enter the letter ‘W’ followed by a heading of the Harmonised Sy stem (example ‘W’ 
9618). 
Where appropriate, the above mention shall be replaced with one  of the following 
indications: 
(a) In the case of bilateral cumulation: ‘EU cumulation’, ‘Cumu l UE’ or ‘Acumulación 
UE’. 
(b) In the case of cumulation with Norway, Switzerland or Turke y: ‘Norway cumu­
lation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘Cumul Norvège’, ‘Cumul 
Suisse’, ‘Cumul Turquie’ or ‘Acumulación Noruega’, ‘Acumulación  Suiza’, or 
‘Acumulación Turquía’. 
(c) In the case of regional cumulation: ‘regional cumulation’, ‘cumul regional’ or 
‘Acumulación regional’. 
(d) In the case of extended cumulation: ‘extended cumulation wi th country x’, ‘cumul 
étendu avec le pays x’ or ‘Acumulación ampliada con el país x’.
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ANNEX 22-08  
Certificate of origin Form A  
1. Certificates of origin Form A must conform to the specimen s hown in this 
Annex. The use of English or French for the notes on the revers e of the 
certificate shall not be obligatory. Certificates shall be made  out in English 
or French. If completed by hand, entries must be in ink and in capital letters.  
2. Each certificate shall measure 210 × 297 mm; a tolerance of up to minus 
5 mm or plus 8 mm in the length and in the width may be allowed . The 
paper used shall be white writing paper, sized, not containing mechanical pulp 
and weighing not less than 25 g/m  2 . It shall have a printed green guilloche- 
pattern background making any falsification by mechanical or ch emical means 
apparent to the eye.  
If the certificates have several copies, only the top copy whic h is the original 
shall be printed with a printed green guilloche-pattern backgro und. 
3. Each certificate shall bear a serial number, printed or othe rwise, by which it 
can be identified.  
4. Certificates bearing older versions of the notes on the back  of the form may 
also be used until existing stocks are exhausted.  ▼B
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ANNEX 22-09  
Invoice declaration  
The invoice declaration, the text of which is given below, must  be made out in 
accordance with the footnotes. However, the footnotes do not ha ve to be repro­
duced.  
French version  
L'exportateur des produits couverts par le présent document [au torisation 
douanière no (  1 ) déclare que, sauf indication claire du contraire, ces produit s 
ont l'origine préférentielle … (  2 ) au sens des règles d'origine du Système des 
préférences tarifaires généralisées de l'Union européenne … (  3 ) et (  4 ). 
English version  
The exporter of the products covered by this document (customs authorisation 
No … (  1 ) declares that, except where otherwise clearly indicated, thes e products 
are of … preferential origin (  2 ) according to rules of origin of the Generalised 
System of Preferences of the European Union (  3 ) and (  4 ). 
Spanish version  
El exportador de los productos incluidos en el presente documen to (autorización 
aduanera n  o … (  1 ) declara que, salvo indicación en sentido contrario, estos 
productos gozan de un origen preferencial … (  2 ) en el sentido de las normas 
de origen del Sistema de preferencias generalizado de la Unión europea (  3 ) y (  4 ). 
(place and date) (  5 ) 
(Signature of the exporter; in addition the name of the person signing the 
declaration has to be indicated in clear script) (  6 ) ▼M1 
( 1 ) When the invoice declaration is made out by Union's approved exporter within the 
meaning of Article 77(4) of Implementing Regulation (EU) 2015/2 447, the authorisation 
number of the approved exporter must be entered in this space. When (as will always be 
the case with invoice declarations made out in beneficiary coun tries) the invoice 
declaration is not made out by an approved exporter, the words in brackets shall be 
omitted or the space left blank. 
( 2 ) Country of origin of products to be indicated. When the invoi ce declaration relates, in 
whole or in part, to products originating in Ceuta and Melilla within the meaning of 
Article 112 of Implementing Regulation (EU) 2015/2447, the expo rter must clearly 
indicate them in the document on which the declaration is made out by means of the 
symbol ‘CM’. 
( 3 ) Where appropriate, enter one of the following indications: ‘E U cumulation’, ‘Norway 
cumulation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘re gional cumulation’, 
‘extended cumulation with country x’ or ‘Cumul UE’, ‘Cumul Norv ège’, ‘Cumul 
Suisse’, ‘Cumul Turquie’, ‘cumul regional’, ‘cumul étendu avec le pays x’ or ‘Acumu­
lación UE’,‘Acumulación Noruega’, ‘Acumulación Suiza’, ‘Acumula ción Turquía’, 
‘Acumulación regional’, ‘Acumulación ampliada con en país x’. 
( 4 ) If the invoice declaration is made out in the context of anot her preferential trade 
agreement, the reference to the Generalised System of Preferenc es shall be replaced 
by the reference to this other preferential trade agreement. 
( 5 ) These indications may be omitted if the information is contai ned on the document itself. 
( 6 ) See Article 77(7) of Implementing Regulation (EU) 2015/2447 ( concerns approved 
European Union's exporters only). In cases where the exporter i s not required to sign, 
the exemption of signature also implies the exemption of the na me of the signatory.
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ANNEX 22-10  
Movement certificate EUR.1 and relevant applications  
(1) Movement certificate EUR.1 shall be made out on the form of  which a 
specimen appears in this Annex. This form shall be printed in o ne of the 
official languages of the Union. Certificates shall be made out  in one of these 
languages and in accordance with the provisions of the domestic  law of the 
exporting State or territory. If they are handwritten, they sha ll be completed 
in ink and in capital letters.  
(2) Each certificate shall measure 210 × 297 mm; a tolerance of  up to minus 
5 mm or plus 8 mm in the length may be allowed. The paper used must be 
white, sized for writing not containing mechanical pulp and wei ghing not 
less than 25 g/m  2 . It shall have a printed green guilloche pattern background 
making any falsification by mechanical or chemical means appare nt to the 
eye. 
(3) The competent authorities of the exporting State or territo ry may reserve the 
right to print the certificates themselves or may have them pri nted by 
approved printers. In the latter case each certificate must inc lude a 
reference to such approval. Each certificate must bear the name  and 
address of the printer or a mark by which the printer can be id entified. It 
shall also bear a serial number, either printed or not, by whic h it can be 
identified.  ▼B
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ANNEX 22-13 — IA  
Invoice declaration  
The invoice declaration, the text of which is given below, must  be made out in 
accordance with the footnotes. However, the footnotes do not ha ve to be repro­
duced.  
Bulgarian version  
Износителят на продуктите, обхванати от този документ (митничес ко 
разрешение № … (  1 )), декларира, че освен където е отбелязано друго, тези 
продукти са с … преференциален произход (  2 ). 
Spanish version  
El exportador de los productos incluidos en el presente documen to (autorización 
aduanera n  o … (  1 )) declara que, salvo indicación en sentido contrario, estos 
productos gozan de un origen preferencial… (  2 ). 
Czech version  
Vývozce výrobků uvedených v tomto dokumentu (číslo povolení … (  1 )) 
prohlašuje, že kromě zřetelně označených mají tyto výrobky pref erenční původ 
v … (  2 ). 
Danish version  
Eksportøren af varer, der er omfattet af nærværende dokument, ( toldmyndighe­
dernes tilladelse nr. … (  1 )), erklærer, at varerne, medmindre andet tydeligt er 
angivet, har præferenceoprindelse i … (  2 ). 
German version  
Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (  1 )) der Waren, auf 
die sich dieses Handelspapier bezieht, erklärt, dass diese Ware n, soweit nicht 
anders angegeben, präferenzbegünstigte … (  2 ) Ursprungswaren sind.  
Estonian version  
Käesoleva dokumendiga hõlmatud toodete eksportija (tolli loa nr . … (  1 )) dekla­
reerib, et need tooted on … (  2 ) sooduspäritoluga, välja arvatud juhul, kui on 
selgelt näidatud teisiti.  
Greek version  
Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο [άδεια 
τελωνείου υπ’ αριθ. … (  1 )] δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, 
τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … (  2 ). 
English version  
The exporter of the products covered by this document (customs authorisation 
No … (  1 )) declares that, except where otherwise clearly indicated, the se products 
are of … (  2 ) preferential origin.  
French version  
L’exportateur des produits couverts par le présent document [au torisation 
douanière n  o … (  1 )] déclare que, sauf indication claire du contraire, ces 
produits ont l’origine préférentielle … (  2 ). 
Croatian version  
Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlašten je br. … (  1 )) 
izjavljuje da su, osim ako je drukčije izričito navedeno, ovi p roizvodi … (  2 ) 
preferencijalnog podrijetla.  ▼B
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Italian version  
L’esportatore delle merci contemplate nel presente documento [a utorizzazione 
doganale n. … (  1 )] dichiarache, salvo indicazione contraria, le merci sono di 
origine preferenziale … (  2 ). 
Latvian version  
Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas p ilnvara Nr. 
… (  1 )), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, š iem produktiem 
ir priekšrocību izcelsme no … (  2 ). 
Lithuanian version  
Šiame dokumente išvardintų prekių eksportuotojas (muitinės liud ijimo Nr … (  1 )) 
deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … (  2 ) preferencinės kilmės 
prekės.  
Hungarian version  
▼M1 
A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási sz ám: … (  1 )) 
kijelentem, hogy eltérő egyértelmű jelzés hiányában az áruk pre ferenciális 
… (  2 ) származásúak.  
▼B 
Maltese version  
L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzaz zjoni tad-dwana 
nru. … (  1 )) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, da wn il- 
prodotti huma ta’ oriġini preferenzjali … (  2 ). 
Dutch version  
De exporteur van de goederen waarop dit document van toepassing  is (doua­
nevergunning nr. … (  1 )), verklaart dat, behoudens uitdrukkelijke andersluidende 
vermelding, deze goederen van preferentiële …oorsprong zijn (  2 ). 
Polish version  
Eksporter produktów objętych tym dokumentem (upoważnienie władz  celnych nr 
… (  1 )) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te 
mają … (  2 ) preferencyjne pochodzenie.  
Portuguese version  
O exportador dos produtos cobertos pelo presente documento [aut orização 
aduaneira n.  o … (  1 )], declara que, salvo expressamente indicado em contrário, 
estes produtos são de origem preferencial … (  2 ). 
Romanian version  
Exportatorul produselor ce fac obiectul acestui document [autor izaţia vamală nr. 
… (  1 )] declară că, exceptând cazul în care în mod expres este indic at altfel, aceste 
produse sunt de origine preferenţială … (  2 ). 
Slovenian version  
Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinski h organov št. 
… (  1 )) izjavlja, da, razen če ni drugače jasno navedeno, ima to bla go prefer­
encialno … (  2 ) poreklo.  
Slovak version  
Vývozca výrobkov uvedených v tomto dokumente [číslo povolenia …  ( 1 )] 
vyhlasuje, že okrem zreteľne označených, majú tieto výrobky pre ferenčný 
pôvod v … (  2 ). 
Finnish version  
Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa nr o … (  1 )) ilmoittaa, 
että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, et uuskohteluun oikeu­
tettuja … (  2 ) alkuperätuotteita.  ▼B
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Swedish version  
Exportören av de varor som omfattas av detta dokument (tullmynd ighetens 
tillstånd nr … (  1 )) försäkrar att dessa varor, om inte annat tydligt markerats, 
har förmånsberättigande … ursprung (  2 ). 
( 3 ) 
(Place and date)  
( 4 ) 
(Signature of exporter; in addition the name of the person sign ing the declaration 
has to be indicated in clear script)  ▼B 
( 1 ) When the invoice declaration is made out by an approved expor ter, the authorisation 
number of the approved exporter must be entered in this space. When the invoice 
declaration is not made out by an approved exporter, the words in brackets must be 
omitted or the space left blank. 
( 2 ) Origin of products to be indicated. When the invoice declarat ion relates in whole or in 
part, to products originating in Ceuta and Melilla the exporter  must clearly indicate them 
in the document on which the declaration is made out by means o f the symbol ‘CM’. 
( 3 ) These indications may be omitted if the information is contai ned on the document itself. 
( 4 ) See Article 119(5). In cases where the exporter is not requir ed to sign, the exemption of 
signature also implies the exemption of the name of the signato ry.
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ANNEX 22-14  
Certificate of origin for certain products subject to special non-preferential 
import arrangements  
Introductory notes : 
1. The period of validity of the certificate of origin shall be  12 months from the 
date of issue by the issuing authorities.  
2. Certificates of origin shall consist only of a single sheet identified by the word 
‘original’ next to the title of the document. If additional cop ies are necessary, 
they shall bear the designation ‘copy’ next to the title of the  document. The 
customs authorities in the Union shall accept as valid only the  original of the 
certificate of origin.  
3. Certificates of origin shall measure 210 × 297 mm; a toleran ce of up to plus 
8 mm or minus 5 mm in the length may be allowed. The paper used  shall be 
white, not containing mechanical pulp, and shall weigh not less  than 40 g/m  2 . 
The face of the original shall have a printed yellow guilloche pattern back­
ground making any falsification by mechanical or chemical means  apparent.  
4. Certificates of origin shall be printed and completed in typ escript in one of the 
official languages of the Union. Entries must not be erased or overwritten. 
Any changes shall be made by crossing out the wrong entry and, if necessary, 
adding the correct particulars. Such changes shall be initialle d by the person 
making them and endorsed by the issuing authorities.  
All the additional particulars required for implementation of t he Union legis­
lation governing the special import arrangements shall be enter ed in box 5 of 
the certificate of origin.  
Unused spaces in boxes 5, 6 and 7 shall be struck through in su ch a way that 
nothing can be added at a later stage.  
5. Each certificate of origin shall bear a serial number, wheth er or not printed, by 
which it can be identified, and shall be stamped by the issuing  authority and 
signed by the person or persons empowered to do so.  
6. Certificates of origin issued retrospectively shall bear in Box 5 the following 
indication in one of the official languages of the European Uni on: 
— Expedido  a posteriori , 
— Udstedt efterfølgende,  
— Nachträglich ausgestellt,  
— Εκδοθέν εκ των υστέρων,  
— Issued retrospectively,  
— Délivré  a posteriori , 
— Rilasciato  a posteriori , 
— Afgegeven  a posteriori , 
— Emitido  a posteriori , 
— Annettu jälkikäteen/utfärdat i efterhand,  
— Utfärdat i efterhand,  
— Vystaveno dodatečně,  
— Välja antud tagasiulatuvalt,  
— Izsniegts retrospektīvi,  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 342  
— Retrospektyvusis išdavimas,  
— Kiadva visszamenőleges hatállyal,  
— Maħruġ retrospettivament,  
— Wystawione retrospektywnie,  
— Vyhotovené dodatočne,  
— издаден впоследствие,  
— Eliberat ulterior,  
— Izdano naknadno.  
▼M1 
7. Certificates bearing in the top right box the text of the ol d version ‘CER­
TIFICATE OF ORIGIN for imports of agricultural products into th e European 
Economic Community’ and in the box ‘Notes’ the text of the old version, may 
also be used until existing stocks are exhausted or until 1 May  2019, 
whichever is the earliest.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 343
  
▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 344  
ANNEX 22-15  
Supplier’s declaration for products having preferential origin status  
The supplier’s declaration, the text of which is given below, m ust be made out in 
accordance with the footnotes. However, the footnotes do not ha ve to be repro­
duced.
  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 345  
ANNEX 22-16  
Long-term supplier’s declaration for products having preferential origin 
status  
The supplier’s declaration, the text of which is given below, m ust be made out in 
accordance with the footnotes. However, the footnotes do not ha ve to be repro­
duced.
  
► (1) (2) M1 ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 346  
ANNEX 22-17  
Supplier’s declaration for products not having preferential origin status  
The supplier’s declaration, the text of which is given below, m ust be made out in 
accordance with the footnotes. However, the footnotes do not ha ve to be repro­
duced.
  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 347  
ANNEX 22-18  
Long-term supplier’s declaration for products not having preferential origin 
status  
The supplier’s declaration, the text of which is given below, m ust be made out in 
accordance with the footnotes. However, the footnotes do not ha ve to be repro­
duced.
  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 348
  
► (1) (2) M1 ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 349  
ANNEX 22-19  
Requirements for drawing up replacement certificates of origin Form A  
1. The top right-hand box of the replacement certificate of ori gin FORM A 
(replacement certificate) shall indicate the name of the interm ediary country 
where it is issued.  
2. Box 4 of the replacement certificate shall contain the words  ‘Replacement 
certificate’ or ‘Certificat de remplacement’, as well as the da te of issue of the 
initial proof of origin and its serial number.  
3. The name of the re-exporter shall be given in box 1 of the r eplacement 
certificate.  
4. The name of the final consignee may be given in box 2 of the  replacement 
certificate.  
5. All particulars of the re-exported products appearing on the  initial proof of 
origin shall be transferred to boxes 3 to 9 of the replacement certificate and 
references to the re-exporter’s invoice may be given in box 10 of the replace­
ment certificate.  
6. The endorsement made by the customs office issuing the repla cement certifi­
cate shall be placed in box 11 of the replacement certificate.  
7. The particulars in box 12 of the replacement certificate con cerning the country 
of origin shall be identical to those particulars in the initia l proof of origin. 
This box shall be signed by the re-exporter.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 350  
ANNEX 22-20  
Requirements for drawing up replacement statements on origin  
1. Where a statement on origin is replaced, the re-consignor sh all indicate the 
following on the initial statement on origin:  
(a) the particulars of the replacement statement(s);  
(b) his name and address;  
(c) the consignee or consignees in the Union or, where applicab le, in Norway 
or Switzerland.  
2. The initial statement on origin shall be marked ‘Replaced’, ‘Remplacée’ 
or‘Sustituida’.  
3. The re-consignor shall indicate the following on the replace ment statement on 
origin:  
(a) all particulars of the re-consigned products taken from the  initial proof;  
(b) the date on which the initial statement on origin was made out; 
(c) the particulars of the initial statement on origin as set o ut in Annex 22-07, 
including — where appropriate — information about cumulation ap plied;  
(d) his name and address and, where applicable, his number of r egistered 
exporter;  
(e) the name and address of the consignee or consignees in the Union or, 
where applicable, in Norway or Switzerland;  
(f) the date and place of the replacement.  
4. The replacement statement on origin shall be marked ‘Replace ment state­
ment’, ‘Attestation de remplacement’ or ‘Comunicación de sustit ución’.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 351  
ANNEX 23-01  
Air transport costs to be included in the customs value  
1. The following table shows:  
(a) third countries listed by continents and zones (column 1);  
(b) the percentages which represent the part of the air transpo rt costs to be 
included in the customs value (column 2).  
2. When goods are shipped from countries or airports not includ ed in the 
following table, other than the airports referred to in paragra ph 3, the 
percentage given for the airport nearest to that of departure s hall be taken.  
3. As regards the French overseas departments which are part of  the customs 
territory of the Union, the following rules shall apply:  
(a) for goods shipped directly from third countries to these de partments, the 
whole of the air transport costs shall be included in the custo ms value;  
(b) for goods shipped from third countries to the European part  of the Union 
after being transhipped or unloaded in one of those departments , only the 
air transport costs which would be incurred if the goods were d estined to 
those departments shall be included in the customs value;  
(c) for goods shipped from third countries to those departments  after being 
transhipped or unloaded in an airport of the European part of t he Union, 
the air transport costs to be included in the customs value sha ll be the 
result of the application of the percentage given in the follow ing table 
with reference to the flight from the airport of departure to t he airport of 
transhipment or unloading.  
The transhipment or unloading shall be certified by an appropri ate 
endorsement by the customs authorities on the air waybill or ot her air 
transport document. Failing this certification, the provisions of Article 137 
apply.  
1 2  
Country of dispatch  Percentage of total air transport costs to 
be included in the customs value  
AMERICA  
Zone A  
Canada:  Gander, Halifax, Moncton, Montreal, Ottawa, Quebec, Toronto  
United States of America:  Akron, Albany, Atlanta, Baltimore, Boston, 
Buffalo, Charleston, Chicago, Cincinnati, Columbus, Detroit, In dianapolis, 
Jacksonville, Kansas City, Lexington, Louisville, Memphis, Milw aukee, 
Minneapolis, Nashville, New Orleans, New York, Philadelphia, Pi ttsburgh, 
St Louis, Washington DC.  
Greenland  70 
Zone B  
Canada:  Edmonton, Vancouver, Winnipeg  
United States of America:  
Albuquerque, Austin, Billings, Dallas, Denver, Houston, Las Veg as, Los 
Angeles, Miami, Oklahoma, Phoenix, Portland, Puerto Rico, Salt Lake City, 
San Francisco, Seattle  78 ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 352  
1 2  
Country of dispatch  Percentage of total air transport costs to 
be included in the customs value  
Central America:  all Countries  
South America : all Countries  
Zone C  
United States of America:  Anchorage, Fairbanks, Honolulu, Juneau  89 
AFRICA  
Zone D  
Algeria, Egypt, Libya, Morocco, Tunisia  33 
Zone E  
Benin, Burkina Faso, Cameroon, Cape Verde, Central African Repu blic, Chad, 
Ivory Coast, Djibouti, Ethiopia, Gambia, Ghana, Guinea, Guinea- Bissau, 
Liberia, Mali, Mauritania, Niger, Nigeria, Senegal, Sierra Leon e, Sudan, Togo  50 
Zone F  
Burundi, Democratic Republic of Congo, Congo, Equatorial Guinea , Gabon, 
Kenya, Rwanda, Sao Tomé and Principe, Seychelles, Somalia, St. Helena, 
Tanzania, Uganda  61 
Zone G  
Angola, Botswana, Comoros, Lesotho, Madagascar, Malawi, Mauriti us, 
Mozambique, Namibia, Republic of South Africa, Swaziland, Zambi a, 
Zimbabwe  74 
ASIA  
Zone H  
Armenia, Azerbaijan, Georgia, Iran, Iraq, Israel, Jordan, Kuwai t, Lebanon, 
Syria  27 
Zone I  
Bahrain, Muscat and Oman, Qatar, Saudi Arabia, United Arab Emir ates, 
Yemen  43 
Zone J  
Afghanistan, Bangladesh, Bhutan, India, Nepal, Pakistan  46 
Zone K  
Russia:  Novosibirsk, Omsk, Perm, Sverdlovsk 
Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, Uzbekistan  57 
Zone L  
Russia:  Irkutsk, Kirensk, Krasnoyarsk 
Brunei, China, Indonesia, Hong Kong, Kampuchea, Laos, Macao, Ma laysia, 
Maldives, Mongolia, Myanmar, Philippines, Singapore, Sri Lanka,  Taiwan, 
Thailand, Vietnam  70 ▼B
02015R2447 — EN — 01.01.2021 — 008.003 — 353  
1 2  
Count ry of dispatch  Percentage of total air transport costs to 
be included in the customs value  
Zone M 
Russia: Khabarovsk, Vladivostok 
Japan, Korea (North), Korea (South) 83 
AUSTRALIA and OCEANIA  
Zone N 
Australia and Oceania : all Countries  79 
EUROPE 
Zone O 
Russia: Gorky, Samara, Moscow, Orel, Rostov, Volgograd, Voronej 
Iceland, Ukraine  30 
Zone P 
Albania, Belarus, Bosnia-Herzegovina, Faroe Islands,  ►M3 __________  ◄, 
Kosovo, Moldova, Montenegro, ►M3 North Macedonia ◄, Norway, Serbia, 
Turkey  15 
Zone Q 
Switzerland  ►M6, United Kingdom, with the exception of Northern Ireland ◄  5 ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 354  
ANNEX 23-02  
LIST OF GOODS REFERRED TO IN ARTICLE 142(6)  
Valuation of certain perishable goods imported on consignment in 
accordance with Article 74(2)(c) of the Code  
1. The following table shows the list of products and the respe ctive periods for 
which the Commission will make available a Unit price to be use d as the 
basis for the determination of the customs value of whole fruit  and 
vegetables, of a single kind, imported on consignment only. In such a 
case, the customs declaration is definitive, as far as the dete rmination of 
the customs value is concerned.  
2. For the purpose of determining the customs value of products  referred to in 
the present annex and imported on consignment, a unit price per  100 kg net 
is established for each product. Such price is considered repre sentative with 
respect to the importation of such products in the Union.  
3. The unit prices are used to determine the customs value of t he imported 
goods for periods of 14 days, each period beginning on a Friday . The 
reference period for determining the unit prices is the precedi ng period of 
14 days ending on the Thursday preceding the week during which new unit 
prices are to be established. In particular circumstances, the Commission 
may decide to extend the period of validity period for further 14 days. 
Member States will be promptly informed of such decision.  
4. The unit prices which the Member states supply to the Commis sion shall be 
calculated on the basis of the gross proceeds of sales recorded  at the first 
commercial level after importation, and deducting the following  elements 
from these figures:  
— a marketing margin for the marketing centres,  
— the costs of transport, insurance and associated costs within  the customs 
territory,  
— import duties and other charges which are not to be included in the 
customs value.  
The Unit prices will be notified in Euro. If applicable, the ra te of conversion 
to be used is that specified in Article 146.  
5. Member States may fix standard amounts for deduction in resp ect of 
transport, insurance and associated costs in accordance with po int 4. Such 
standard amounts and the methods for calculating them shall be made known 
to the Commission.  
6. The prices are notified to the Commission (DG TAXUD) not lat er 12 noon 
on the Monday during the week in which the unit prices are made  available. 
If that day is a non-working day, the notification will take pl ace on the 
working day immediately preceding that day. The communication t o the 
Commission will include also the indication of the approximate quantities 
of product on which the unit prices were calculated.  
7. Following receipt of the unit prices by the Commission, thes e figures are 
reviewed and subsequently disseminated via TARIC. Unit prices o nly apply 
if they are disseminated by the Commission.  
8. The Commission may decide not to accept, and consequently no t to 
disseminate, the unit prices for one or more products where the se prices 
would be significantly different in relation to the previous pu blished 
prices, taking in particular account factors such as quantity a nd seasonality. 
Where necessary, the Commission will make enquiries with the re levant 
customs authorities to solve such cases.  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 355  
9. To assist this process, Member States shall supply annual im port statistics, 
for the products listed in the following table before 30 Septem ber in the 
current year, with reference to the preceding year. These stati stics will 
concern the total imported quantities of each product, and will  also 
indicate the proportion of products imported on consignment.  
10. Based on such statistics, the Commission will establish whi ch Member States 
will be in charge of notifying Unit prices for each product for  the following 
year, informing them by 30 November at the latest.  
▼M4 
LIST OF GOODS REFERRED TO IN ARTICLE 142 (6)  
The description of goods in this table is purely indicative and  without prejudice 
to the rules for the interpretation of the Combined Nomenclatur e. For the 
purposes of this Annex, the scope of the arrangements laid down  in Article 142(6) 
shall be determined by the scope of the CN codes as they exist at the time of 
adoption of this Regulation.  
CN (TARIC) Code  Description of Goods  Period of validity  
0701 90 50  New potatoes  1.1 to 30.6  
0703 10 19  Onions (other than sets)  1.1 to 31.12  
0703 20 00  Garlic  1.1 to 31.12  
0708 20 00  Beans ( Vigna spp., Phaseolus spp .) 1.1 to 31.12  
0709 20 00 10  Asparagus, green  1.1 to 31.12  
0709 20 00 90  Asparagus, other  1.1 to 31.12  
0709 60 10  Sweet peppers  1.1 to 31.12  
0714 20 10  Sweet potatoes, fresh, whole, intended 
for human consumption  1.1 to 31.12  
0804 30 00 90  Pineapples, other than dried  1.1 to 31.12  
0804 40 00 10  Avocados, fresh  1.1 to 31.12  
0805 10 22 
0805 10 24 
0805 10 28  Sweet oranges, fresh  1.6 to 30.11  
0805 21 10 10 
0805 21 90 11 
0805 21 90 91  Mandarins (including tangerines and 
satsumas), fresh  1.3 to 31.10  
0805 22 00 11  Monreales, fresh  1.3 to 31.10  
0805 22 00 20  Clementines (other than monreales), 
fresh  1.3 to 31.10  
0805 29 00 11 
0805 29 00 21 
0805 29 00 91  Wilkings and similar citrus hybrids, 
fresh  1.3 to 31.10  
0805 40 00 11 
0805 40 00 31  Grapefruit, including pomelos, fresh, 
white  1.1 to 31.12  ▼B
 02015R2447 — EN — 01.01.2021 — 008.003 — 356  
CN (TARIC) Code  Description of Goods  Period of validity  
0805 40 00 19 
0805 40 00 39  Grapefruit, including pomelos, fresh, 
pink 1.1 to 31.12  
0805 50 90 10  Limes  (Citrus aurantifolia, Citrus lati ­
folia) , fresh  1.1 to 31.12  
0806 10 10  Table grapes  21.11 to 20.7  
0807 11 00  Watermelons  1.1 to 31.12  
0807 19 00 50  Amarillo, Cuper, Honey dew (including 
Cantalene), Onteniente, Piel de Sapo 
(including Verde Liso), Rochet, 
Tendral, Futuro  1.1 to 31.12  
0807 19 00 90  Other melons  1.1 to 31.12  
0808 30 90 10  Pears of the variety Nashi  (Pyrus pyri ­
folia) ,Ya (Pyrus bretscheideri)  1.5 to 30.6  
0808 30 90 90  Pears, other  1.5 to 30.6  
0809 10 00  Apricots  1.1 to 31.5 
1.8 to 31.12  
0809 30 10  Nectarines  1.1 to 10.6 
1.10 to 31.12  
0809 30 90  Peaches  1.1 to 10.6 
1.10 to 31.12  
0809 40 05  Plums  1.10 to 10.6  
0810 10 00  Strawberries  1.1 to 31.12  
0810 20 10  Raspberries  1.1 to 31.12  
0810 50 00  Kiwifruit  1.1 to 31.12  ▼M4
02015R2447 — EN — 01.01.2021 — 008.003 — 357  
ANNEX 32-01 
GUARANTOR'S UNDERTAKING — INDIVIDUAL GUARANTEE  
I. Undertaking by the guarantor  
1. The undersigned (  1 ) 
Resident (  2 ) at 
hereby jointly and severally guarantees, at the office of guarantee of  
up to a maximum amount of  
in favour of the European Union (comprising the Kingdom of Belgium, the 
Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the 
Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, 
the Republic of Croatia, the Kingdom of Spain, the French Republic, Ireland, the 
Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of 
Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, 
the Kingdom of the Netherlands, the Republic of Austria, the Republic of 
Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the 
Slovak Republic, the Republic of Finland, the Kingdom of Sweden  
►M6 __________  ◄), and the Republic of Iceland,  ►M3 the Republic 
of North Macedonia ◄, the Kingdom of Norway, the Republic of Serbia, the 
Swiss Confederation, the Republic of Turkey (  3 ), ►M6 the United Kingdom of 
Great Britain and Northern Ireland (  4 ) ◄, the Principality of Andorra and the 
Republic of San Marino (  5 ), any amount for which the person providing this 
guarantee (  6 ): 
may be or become liable to the abovementioned countries for debt in the form 
of duty and other charges (  6a ) with respect to the goods described below 
covered by the following customs operation (  7 ): 
Goods description:  
2. The undersigned undertakes to pay upon the first application in writing by the 
competent authorities of the countries referred to in point 1 and without being 
able to defer payment beyond a period of 30 days from the date of application 
the sums requested unless he or she or any other person concerned establishes 
before the expiry of that period, to the satisfaction of the customs authorities, 
that the special procedure other than the end-use procedure has been 
discharged, the customs supervision of end-use goods or the temporary 
storage has ended correctly or, in case of the operations other than special 
procedures and temporary storage, that the situation of goods has been regu­
larised.  
At the request of the undersigned and for any reasons recognized as valid, the 
competent authorities may defer beyond a period of 30 days from the date of 
application for payment the period within which he or she is obliged to pay 
the requested sums. The expenses incurred as a result of granting this ad­
ditional period, in particular any interest, must be so calculated that the 
amount is equivalent to what would be charged under similar circumstances 
on the money market or financial market in the country concerned.  ▼M1
 02015R2447 — EN — 01.01.2021 — 008.003 — 358  
3. This undertaking shall be valid from the day of its approval by the office of 
guarantee. The undersigned shall remain liable for payment of any debt 
incurred during the customs operation covered by this undertaking and 
commenced before any revocation or cancellation of the guarantee took 
effect, even if the demand for payment is made after that date.  
4. For the purpose of this undertaking, the undersigned gives his or her address 
for service in each of the other countries referred to in point  1 as (  8 ) 
Country  Surname and forenames, or name of firm, and 
full address  
The undersigned acknowledges that all correspondence and notices and any 
formalities or procedures relating to this undertaking addressed to or effected 
in writing at one of his or her addresses for services shall be accepted as duly 
delivered to him or her.  
The undersigned acknowledges the jurisdiction of the courts of the places where 
he or she has an address for service.  
The undersigned undertakes not to change his or her address for service or, if he 
or she has to change one or more of those addresses, to inform the office of 
guarantee in advance.  
Done at  
on 
(Signature) (  9 ) 
II. Approval by the office of guarantee  
Office of guarantee  
Guarantor's undertaking approved on ................................................ ................ to 
cover the customs operation effected under customs declaration/temporary 
storage declaration No ............................................................... of  (  10 ) ▼M1
 02015R2447 — EN — 01.01.2021 — 008.003 — 359  
(Stamp and Signature)  
___________  
( 1 ) Surname and forename or name of firm.  
( 2 ) Full address. 
( 3 ) Delete the name/names of the State/States on whose territory the guarantee may not be 
used. 
( 4 ) Pursuant to the  Protocol on Ireland/Northern Ireland of the Agreement on the with ­
drawal of the United Kingdom of Great Britain and Northern Ireland from the 
European Union and the European Atomic Energy Community , Northern Ireland is 
to be considered as part of the European Union for the purposes  of this guarantee. 
Therefore, a guarantor established in the customs territory of the European Union shall 
indicate an address for service or appoint an agent in Northern Ireland if the guarantee 
may be used therein. However, if a guarantee, in the context of  common transit, is 
made valid in the European Union and in the United Kingdom, a single address for 
service or an appointed agent in the United Kingdom may cover all parts of the United 
Kingdom, including Northern Ireland.  
( 5 ) The references to the Principality of Andorra and the Republic of San Marino shall 
apply solely to Union transit operations.  
( 6 ) Surname and forename, or name of firm and full address of the  person providing the 
guarantee.  
( 6a ) Applicable with respect to the other charges due in connectio n with the import or 
export of the goods where the guarantee is used for the placing of goods under the 
Union/common transit procedure or may be used in more than one Member State.  
( 7 ) Enter one of the following customs operations: 
(a) temporary storage, 
(b) Union transit procedure/common transit procedure, 
(c) customs warehousing procedure, 
(d) temporary admission procedure with total relief from import duty, 
(e) inward processing procedure, 
(f) end-use procedure, 
(g) release for free circulation under normal customs declaration without deferred 
payment, 
(h) release for free circulation under normal customs declarati on with deferred 
payment, 
(i) release for free circulation under a customs declaration lo dged in accordance with 
Article 166 of Regulation (EU) No 952/2013 of the European Parliament and of the 
Council of 9 October 2013 laying down the Union Customs Code, 
(j) release for free circulation under a customs declaration lo dged in accordance with 
Article 182 of Regulation (EU) No 952/2013 of the European Parliament and of the 
Council of 9 October 2013 laying down the Union Customs Code, 
(k) temporary admission procedure with partial relief from impo rt duty, 
(l) if another — indicate the other kind of operation.  
( 8 ) If, in the law of the country, there is no provision for address for service the guarantor 
shall appoint, in this country, an agent authorized to receive any communications 
addressed to him and the acknowledgement in the second subparagraph and the under­
taking in the fourth subparagraph of point 4 must be made to co rrespond. The courts of 
the places in which the addresses for service of the guarantor or of his agents are 
situated shall have jurisdiction in disputes concerning this guarantee.  
( 9 ) The person signing the document must enter the following by hand before his or her 
signature: ‘Guarantee for the amount of …’ (the amount being written out in letters).  
( 10 ) To be completed by the office where the goods were placed under the procedure or 
were in temporary storage.  ▼M1
 02015R2447 — EN — 01.01.2021 — 008.003 — 360  
ANNEX 32-02 
GUARANTOR'S UNDERTAKING — INDIVIDUAL GUARANTEE IN 
THE FORM OF VOUCHERS 
COMMON/UNION TRANSIT PROCEDURE  
I. Undertaking by the guarantor  
1. The undersigned (  1 ) 
Resident at (  2 ) 
hereby jointly and severally guarantees, at the office of guarantee of  
in favour of the European Union (comprising the Kingdom of Belgium, the 
Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the 
Federal Republic of Germany, the Republic of Estonia, the Hellenic 
Republic, the Republic of Croatia, the Kingdom of Spain, the French 
Republic, Ireland, the Italian Republic, the Republic of Cyprus, the 
Republic of Latvia, the Republic of Lithuania, the Grand Duchy of 
Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Nether­
lands, the Republic of Austria, the Republic of Poland, the Portuguese 
Republic, Romania, the Republic of Slovenia, the Slovak Republic, the 
Republic of Finland, the Kingdom of Sweden  ►M6 __________  ◄), 
and the Republic of Iceland,  ►M3 the Republic of North Macedonia ◄, 
the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, 
the Republic of Turkey,  ►M6 the United Kingdom of Great Britain and 
Northern Ireland (  3 ) ◄, the Principality of Andorra and the Republic of San 
Marino (  4 ), any amount for which the holder of the procedure may be or 
become liable to the abovementioned countries for debt in the form of duty 
and other charges due in connection with the import or export of the goods 
placed under the Union or common transit procedure, in respect of which the 
undersigned has undertaken to issue individual guarantee vouchers up to a 
maximum of EUR 10 000 per voucher.  
2. The undersigned undertakes to pay upon the first application in writing by the 
competent authorities of the countries referred to in point 1 and without being 
able to defer payment beyond a period of 30 days from the date of application 
the sums requested, up to EUR 10 000 per individual guarantee voucher, 
unless he or she or any other person concerned establishes before the 
expiry of that period, to the satisfaction of the competent authorities, that 
the operation has been discharged.  
At the request of the undersigned and for any reasons recognised as valid, the 
competent authorities may defer beyond a period of 30 days from the date of 
application for payment the period within which he or she is obliged to pay 
the requested sums. The expenses incurred as a result of granting this ad­
ditional period, in particular any interest, must be so calculated that the 
amount is equivalent to what would be charged under similar circumstances 
on the money market or financial market in the country concerned.  
3. This undertaking shall be valid from the day of its approval by the office of 
guarantee. The undersigned shall remain liable for payment of a ny debt incurred  ▼M1
 02015R2447 — EN — 01.01.2021 — 008.003 — 361  
during the Union or common transit operation covered by this undertaking and 
commenced before any revocation or cancellation of the guarantee took effect, 
even if the demand for payment is made after that date.  
4. For the purpose of this undertaking, the undersigned gives his or her address 
for service (  5 ) in each of the other countries referred to in point 1 as  
Country Surname and forenames, or name of firm, and 
full address  
The undersigned acknowledges that all correspondence and notices and any 
formalities or procedures relating to this undertaking addressed to or effected 
in writing at one of his or her addresses for services shall be accepted as duly 
delivered to him or her.  
The undersigned acknowledges the jurisdiction of the courts of the places where 
he or she has an address for service.  
The undersigned undertakes not to change his or her address for service or, if he 
or she has to change one or more of those addresses, to inform the office of 
guarantee in advance.  
Done at  
on 
(Signature) (  6 ) 
II. Approval by the office of guarantee  
Office of guarantee  
Guarantor's undertaking approved on  
(Stamp and Signature)  
( 1 ) Surname and forename or name of firm.  
( 2 ) Full address. 
( 3 ) Pursuant to the  Protocol on Ireland/Northern Ireland of the Agreement on the with ­
drawal of the United Kingdom of Great Britain and Northern Ireland from the 
European Union and the European Atomic Energy Community , Northern Ireland is 
to be considered as part of the European Union for the purposes  of this guarantee. 
Therefore, a guarantor established in the customs territory of the European Union shall 
indicate an address for service or appoint an agent in Northern Ireland if the guarantee 
may be used therein. However, if a guarantee, in the context of  common transit, is 
made valid in the European Union and in the United Kingdom, a single address for 
service or an appointed agent in the United Kingdom may cover all parts of the United 
Kingdom, including Northern Ireland.  
( 4 ) The references to the Principality of Andorra and the Republic of San Marino shall 
apply solely to Union transit operations.  
( 5 ) If, in the law of the country, there is no provision for address for service the guarantor 
shall appoint, in this country, an agent authorized to receive any communications 
addressed to him and the acknowledgement in the second subparagraph and the under­
taking in the fourth subparagraph of point 4 must be made to co rrespond. The courts of 
the places in which the addresses for service of the guarantor or of his agents are 
situated shall have jurisdiction in disputes concerning this guarantee.  
( 6 ) The signature must be preceded by the following in the signatory's own handwriting: 
‘Valid as guarantee voucher’.  ▼M1
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ANNEX 32-03 
GUARANTOR'S UNDERTAKING — COMPREHENSIVE GUARANTEE  
I. Undertaking by the guarantor  
1. The undersigned (  1 ) 
Resident at (  2 ) 
hereby jointly and severally guarantees, at the office of guarantee of  
up to a maximum amount of  
in favour of the European Union (comprising the Kingdom of Belgium, the 
Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the 
Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic 
Republic, the Kingdom of Spain, the French Republic, the Republic of 
Croatia, the Italian Republic, the Republic of Cyprus, the Republic of 
Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, 
Hungary, the Republic of Malta, the Kingdom of the Netherlands, the 
Republic of Austria, the Republic of Poland, the Portuguese Republic, 
Romania, the Republic of Slovenia, the Slovak Republic, the Republic of 
Finland, the Kingdom of Sweden  ►M6 __________  ◄), and the 
Republic of Iceland,  ►M3 the Republic of North Macedonia ◄, the 
Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the 
Republic of Turkey (  3 ), ►M6 the United Kingdom of Great Britain and 
Northern Ireland (  4 ) ◄, the Principality of Andorra and the Republic of 
San Marino (  5 ), 
any amount for which the person providing this guarantee (  6 ): …may be or 
become liable to the abovementioned countries for debt in the form of duty 
and other charges (  7 ) which may be or have been incurred with respect to the 
goods covered by the customs operations indicated in point 1a and/or point 
1b. 
The maximum amount of the guarantee is composed of an amount of:  
(a) being 100/50/30 % (  8 ) of the part of the reference amount corresponding 
to an amount of customs debts and other charges which may be incurred, 
equivalent to the sum of the amounts listed in point 1a,  
and 
(b) being 100/30 % (  9 ) of the part of the reference amount corresponding to 
an amount of customs debts and other charges which have been incurred, 
equivalent to the sum of the amounts listed in point 1b,  
1a. The amounts forming the part of the reference amount corresponding to an 
amount of customs debts and, where applicable, other charges which may be 
incurred are following for each of the purposes listed below (  10 ): 
(a) temporary storage — …,  
(b) Union transit procedure/common transit procedure — …,  ▼M1
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(c) customs warehousing procedure — …,  
(d) temporary admission procedure with total relief from import duty — …, 
(e) inward processing procedure — …,  
(f) end-use procedure — …  
(g) if another — indicate the other kind of operation — ….  
1b. The amounts forming the part of the reference amount corresponding to an 
amount of customs debts and, where applicable, other charges which have 
been incurred are following for each of the purposes listed bel ow (  11 ): 
(a) release for free circulation under normal customs declaration without 
deferred payment — …,  
(b) release for free circulation under normal customs declaration with 
deferred payment — …,  
(c) release for free circulation under a customs declaration lodged in 
accordance with Article 166 of Regulation (EU) No 952/2013 of the 
European Parliament and of the Council of 9 October 2013 laying down 
the Union Customs Code — …,  
(d) release for free circulation under a customs declaration lodged in 
accordance with Article 182 of Regulation (EU) No 952/2013 of the 
European Parliament and of the Council of 9 October 2013 laying down 
the Union Customs Code — …,  
(e) temporary admission procedure with partial relief from import duty — …, 
(f) end-use procedure — … (  12 ) 
(g) if another — indicate the other kind of operation — ….  
2. The undersigned undertakes to pay upon the first application in writing by 
the competent authorities of the countries referred to in point 1 and without 
being able to defer payment beyond a period of 30 days from the date of 
application the sums requested up to the limit of the abovementioned 
maximum amount, unless he or she or any other person concerned estab­
lishes before the expiry of that period, to the satisfaction of the customs 
authorities, that the special procedure other than the end-use procedure has 
been discharged, the customs supervision of end-use goods or the temporary 
storage has ended correctly or, in case of the operations other than special 
procedures, that the situation of goods has been regularised.  
At the request of the undersigned and for any reasons recognized as valid, 
the competent authorities may defer beyond a period of 30 days from the 
date of application for payment the period within which he or she is obliged 
to pay the requested sums. The expenses incurred as a result of granting this 
additional period, in particular any interest, must be so calculated that the 
amount is equivalent to what would be charged under similar circumstances 
on the money market or financial market in the country concerned.  
This amount may not be reduced by any sums already paid under the terms 
of this undertaking unless the undersigned is called upon to pay a debt 
incurred during a customs operation commenced before the preceding 
demand for payment was received or within 30 days thereafter.  ▼M1
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3. This undertaking shall be valid from the day of its approval by the office of 
guarantee. The undersigned shall remain liable for payment of any debt 
arising during the customs operation covered by this undertaking and 
commenced before any revocation or cancellation of the guarantee took 
effect, even if the demand for payment is made after that date.  
4. For the purpose of this undertaking, the undersigned gives his or her address 
for service (  13 ) in each of the other countries referred to in point 1 as  
Country Surname and forenames, or name of firm, 
and full address  
The undersigned acknowledges that all correspondence and notices and any 
formalities or procedures relating to this undertaking addressed to or effected 
in writing at one of his or her addresses for services shall be accepted as duly 
delivered to him or her.  
The undersigned acknowledges the jurisdiction of the courts of the places where 
he or she has an address for service.  
The undersigned undertakes not to change his or her address for service or, if he 
or she has to change one or more of those addresses, to inform the office of 
guarantee in advance.  
Done at  
on 
(Signature) (  14 ) 
II. Approval by the office of guarantee  
Office of guarantee ............................................................................................ ...  
Guarantor's undertaking accepted on ................................................................. ...  ▼M1
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(Stamp and Signature)  
( 1 ) Surname and forename or name of the firm.  
( 2 ) Full address. 
( 3 ) Delete the name/names of the country/countries on whose territory the guarantee may 
not be used. 
( 4 ) Pursuant to the  Protocol on Ireland/Northern Ireland of the Agreement on the with ­
drawal of the United Kingdom of Great Britain and Northern Ireland from the 
European Union and the European Atomic Energy Community , Northern Ireland is 
to be considered as part of the European Union for the purposes of this guarantee. 
Therefore, a guarantor established in the customs territory of the European Union shall 
indicate an address for service or appoint an agent in Northern Ireland if the guarantee 
may be used therein. However, if a guarantee, in the context of common transit, is made 
valid in the European Union and in the United Kingdom, a single  address for service or 
an appointed agent in the United Kingdom may cover all parts of the United Kingdom, 
including Northern Ireland.  
( 5 ) The references to the Principality of Andorra and the Republic of San Marino shall 
apply solely to Union transit operations.  
( 6 ) Surname and forename or name of the firm, and full address of the person providing the 
guarantee.  
( 7 ) Applicable with respect to the other charges due in connectio n with the import or export 
of the goods where the guarantee is used for the placing of goods under the Union/ 
common transit procedure or may be used in more than one Member  State or one 
Contracting Party.  
( 8 ) Delete what does not apply.  
( 9 ) Delete what does not apply.  
( 10 ) Procedures other than common transit apply solely in the Euro pean Union. 
( 11 ) Procedures other than common transit apply solely in the Euro pean Union.  
( 12 ) For amounts declared in a customs declaration for the end-use procedure. 
( 13 ) If, in the law of the country, there is no provision for addr ess for service the guarantor 
shall appoint, in this country, an agent authorised to receive any communications 
addressed to him and the acknowledgement in the second subparagraph and the under­
taking in the fourth subparagraph of paragraph 4 must be made t o correspond. The 
courts of the place in which the addresses for service of the guarantor or of his agents 
are situated shall have jurisdiction in disputes concerning this guarantee.  
( 14 ) The person signing the document must enter the following, by hand, before his or her 
signature: ‘Guarantee for the amount of …’ (the amount being wr itten out in letters).  ▼M1
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ANNEX 32-06  
INDIVIDUAL GUARANTEE VOUCHER  
Union/common transit
  
► (1) M1
 
Technical requirements for voucher.  
The voucher shall be printed on paper free of mechanical pulp, dressed for 
writing purposes and weighing at least 55 g/m  2 . It shall have a printed 
guilloche pattern background in red so as to reveal any falsification by mech­
anical or chemical means. The paper shall be white.  
The format shall be 148 by 105 millimetres.  
The voucher shall show the name and address of the printer, or a mark by which 
it may be identified, and an identification number.  ▼B
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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 
Letter heading of the coordination office initiating the dispute 
Addressee: coordinating office covering the offices of temporary importation, or 
other coordinating office  
SUBJECT: ATA CARNET — SUBMISSION OF CLAIM  
Be informed that a claim for payment of duties and taxes under the ATA 
Convention/the Istanbul Convention (  1 ) was sent on …  (  2 ) to our guaranteeing 
association in respect of:  
1. ATA carnet No:  
2. Issued by the Chamber of Commerce of:  
City:  
Country: 
3. On behalf of:  
Holder: 
Address:  
4. Expiry date of carnet:  
5. Date set for re-exportation (  3 ): 
6. Number of transit/import voucher (  4 ): 
7. Date of endorsement of voucher:  
Signature and stamp of the issuing coordinating office.  ▼B 
( 1 ) Article 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to 
the Istanbul Convention, 26 June 1990. 
( 2 ) Enter date of dispatch. 
( 3 ) Details to be obtained from the undischarged transit or temporary admission voucher or, 
if no voucher is available, from the information available to t he issuing coordinating 
office. 
( 4 ) Delete whichever is not applicable.
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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 
TAXATION FORM  
Of N o 
The following particulars must be given in the order shown:  
1. ATA carnet No:  
2. Number of transit/import voucher (  1 ): 
3. Date of endorsement of voucher:  
4. Holder and address:  
5. Chamber of commerce:  
6. Country of origin:  
7. Date of expiry of carnet:  
8. Date set for the re-exportation of the goods:  
9. Customs office of entry:  
10. Customs office of temporary admission:  
11. Trade description of goods:  
12. CN code:  
13. Number of pieces:  
14. Weight or volume:  ▼B
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15. Value:  
16. Breakdown of duties and taxes:  
Type Taxable amount Rate Amount Exchange rate  
Total:  
(Total in words:  )  
17. Customs office:  
Place and date:  
Signature Stamp  
( 1 ) Delete whichever is inapplicable.  ▼B
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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 submitting the original 
claim.  
SUBJECT: ATA CARNET — DISCHARGE  
Be informed that a claim for payment of duties and taxes under the ATA 
Convention/Istanbul Convention (  1 ) was sent on … (  2 ) to our guaranteeing asso­
ciation in respect of:  
1. ATA carnet No:  
2. Issued by the Chamber of Commerce of:  
City:  
Country: 
3. On behalf of:  
Holder: 
Address: 
4. Expiry date of the carnet:  
5. Date set for re-exportation (  3 ): 
6. Number of transit/import voucher (  4 ): 
7. Date of endorsement of voucher:  
The present note discharges your responsibility in this file.  
Signature and stamp of issuing coordinating office.  ▼B 
( 1 ) Article 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to 
the Istanbul Convention, 26 June 1990. 
( 2 ) Enter date of dispatch. 
( 3 ) Details to be obtained from the undischarged transit or temporary admission voucher or, 
if no voucher is available, from the information available to t he issuing coordinating 
office. 
( 4 ) Delete whichever is not applicable.
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ANNEX 33-06  
Request for supplementary information where goods are situated in another Member State
  ▼B
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▼B
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▼B
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▼B
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ANNEX 33-07  
EUROPEAN UNION REPAYMENT OR REMISSION OF DUTY
  
► (1) M3 ▼B
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▼B
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ANNEX 51-01 
STATUS REGISTRATION DOCUMENT
  ▼B
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ANNEX 61-02  
Banana weighing certificates — specimen
  ▼B
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ANNEX 61-03  
Banana weighing certificate — procedure  
▼M1 
For the purposes of Article 252, the net weight of each consignment of fresh 
bananas shall be determined by authorised weighers at any place of unloading in 
accordance with the procedure laid down below.  
For the purposes of this Annex and of Article 252, the following definitions shall 
apply:  
▼B 
(a) ‘net weight of fresh bananas’ means the weight of the banan as themselves 
without packing materials and packing containers of any kind;  
(b) ‘consignment of fresh bananas’ means the consignment comprising the total 
quantity of fresh bananas loaded on a single means of transport and shipped 
by a single exporter to one or more consignees;  
(c) ‘place of unloading’ means any place where a consignment of  fresh bananas 
can be unloaded or removed to under a customs procedure, or in the case of 
containerised traffic, where the container is offloaded from the ship, or 
aircraft, or other principal means of transport or where the container is 
unpacked.  
1. A sample of units of packed bananas shall be selected for each type of 
packaging and for each origin. The sample of units of packed bananas to 
be weighed shall constitute a representative sample of the consignment of 
fresh bananas. It shall contain at least the quantities indicated below:  
Number of units of packed bananas (by type of packaging 
and origin) Num ber of units of 
packed bananas to be 
inspected  
— up to 400 3  
— from 401 to 700 4  
— from 701 to 1 100 6  
— from 1 101 to 2 200 8  
— from 2 201 to 4 400 1 0 
— from 4 401 to 6 600 1 2 
— more than 6 600  1 4 
2. The net weight shall be determined as follows:  
(a) by weighing each unit of packed bananas to be inspected (gross weight); 
(b) by opening at least one unit of packed bananas, then calculating the 
weight of the packaging;  
(c) the weight of that packaging shall be accepted for all packaging of the 
same type and origin, and shall be deducted from the weight of all the 
units of packed bananas weighed;  
(d) the average net weight per unit of packed bananas thus established for 
each type and origin, based on the weight of the samples checked, shall 
be accepted as the basis for determining the net weight of the 
consignment of fresh bananas.  ▼B
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3. Where the customs authority does not check the banana weighing certificates 
contemporaneously, the net weight declared on such certificates shall be 
acceptable to customs authorities provided that the difference is not more 
or less than 1 % between the declared net weight and the average net weight 
established by customs authorities.  
4. The banana weighing certificate shall be presented to the customs office at 
which the declaration for release for free circulation is submitted. The 
customs authorities shall apply the results of the sampling shown on the 
banana weighing certificate to the whole consignment of fresh bananas to 
which that certificate relates.  ▼B
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ANNEX 62-02  
▼M1 
INF 3 — Returned goods information sheet
  ▼B
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▼B
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▼M1
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▼B
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NOTE CONCERNING INFORMATION SHEET INF 3 
1. The forms shall be printed on white paper, free of mechanical pulp, dressed 
for writing purposes and shall weigh at least 40 g/m  2 . 
2. The size of the forms shall be 210 × 297 mm, a maximum tolerance in the 
length of between – 5 and 8 mm being allowed; the layout of the forms must 
be strictly observed, except in respect of the size of boxes 6 and 7. 
3. Member States shall be responsible for taking the necessary steps to have the 
forms printed. Each form shall bear an individual serial number, which may 
be pre-printed.  
4. The forms shall be printed in one of the official languages of the Union 
accepted by the competent authorities of the Member State of export. They 
shall be completed in the same language as that in which they are printed. 
Where necessary, the competent authorities of the customs office of re-import 
in which information sheet INF 3 is required to be produced may request its 
translation into its official language or one of its official languages.  ▼B
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ANNEX 72-01 
YELLOW LABEL
  
Colour: black letters on a yellow background  ▼B
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ANNEX 72-02 
YELLOW LABEL
  
Colour: black letters on a yellow background  ▼B
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ANNEX 72-03
  ▼B
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ANNEX 72-04 
BUSINESS CONTINUITY PROCEDURE FOR UNION TRANSIT  
PART I 
CHAPTER I 
General provisions  
1. This Annex lays down specific provisions for use of the business 
continuity procedure, under Article 291 of this Regulation, for the 
holders of the procedure, including authorised consignors, in the event 
of a temporary failure of:  
— the electronic transit system,  
— the computerised system used by the holders of the procedure for 
lodging the Union transit declaration by means of electronic data- 
processing techniques, or  
— the electronic connection between the computerised system used by the 
holders of the procedure for lodging the Union transit declaration by 
means of electronic data-processing techniques and the electronic 
transit system.  
2. Transit declarations.  
2.1. The transit declaration used in a business continuity procedure shall be 
recognisable by all parties involved in the transit operation in order to 
avoid problems at the customs office of transit, at the customs office of 
destination and upon arrival at the authorised consignee. For this reason the 
used documents are limited to the following:  
— a Single Administrative Document (SAD), or  
— a SAD printed out on plain paper by the computerised system of the 
economic operator, as foreseen in  ►M1 Annex B-01 to Delegated 
Regulation (EU) 2015/2446 ◄, or  
— a Transit Accompanying Document (TAD)/Transit/security Accom­
panying Document (TSAD), supplemented, if necessary by List of 
items (LoI) or Transit/Security List of items (TSLoI).  
2.2. The transit declaration may be supplemented by one or more continuation 
sheets using the form set out in  ►M1 Annex B-01 to Delegated Regu­
lation (EU) 2015/2446 ◄. The forms shall be an integral part of the 
declaration. Loading lists complying with Part II, Chapter IV of this 
Annex and drawn up using the form set out in Part II, Chapter III of 
this Annex may be used instead of continuation sheets as the descriptive 
part of a written transit declaration, of which they shall be an integral part.  
2.3. For the implementation of point 2.1 of this Annex, the transit declaration 
shall be completed in accordance with Annexes B to Delegated Regulation 
(EU) 2015/2446 and B to this Regulation.  ▼B
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CHAPTER II 
Implementing rules 
3. Unavailability of the electronic transit system.  
3.1. The rules shall be applied as follows:  
— the transit declaration shall be completed and submitted to the customs 
office of departure in copies 1, 4 and 5 of the SAD in accordance with  
►M1 Annex B-01 to Delegated Regulation (EU) 2015/2446 ◄ or in 
two copies of the TAD/TSAD, supplemented, if necessary, by LoI or 
TSLoI, in accordance with Annexes B-02, B-03, B-04 and B-05,  
— the transit declaration shall be registered in box C using a system of 
numbering different from that used in the electronic transit system, 
— the business continuity procedure shall be indicated on the copies of 
the transit declaration with one of the stamps using the forms set out in 
Part II, Chapter I of this Annex, in box A of the SAD or instead of the 
MRN and the barcode on the TAD/TSAD,  
— the authorised consignor shall fulfil all the obligations and conditions 
regarding the entries to be made in the declaration and the use of the 
special stamp referred to in points 22 to 25 of this Annex using 
respectively boxes C and D,  
— the transit declaration shall be stamped either by the customs office of 
departure in case of the standard procedure or by the authorised 
consignor where Article 233(4)(a) of the Code applies.  
3.2. Where the decision to apply the business continuity procedure is taken, any 
transit data with LRN or MRN allocated to the transit operation shall be 
withdrawn from the electronic transit system on the basis of information 
provided by a person who lodged that transit data into the electronic transit 
system.  
3.3. The customs authority shall monitor the use of the business continuity 
procedure in order to avoid its misuse.  
4. Unavailability of the computerised system used by the holders of the 
procedure for lodging the Union transit declaration data by means of elec­
tronic data-processing techniques or of the electronic connection between 
that computerised system and the electronic transit system:  
— the provisions set out in point 3 of this Annex shall be applied, 
— the holder of the procedure shall inform the customs authority when his 
computerised system or the electronic connection between that 
computerised system and the electronic transit system are available 
again.  
5. Unavailability of the authorised consignor’s computerised sy stem or the 
electronic connection between that computerised system and the electronic 
transit system.  
Where the authorised consignor’s computerised system or the ele ctronic 
connection between that computerised system and the electronic transit 
system are unavailable the following procedure shall apply:  ▼B
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— the provisions set out in point 4 of this Annex shall be applied, 
— when the authorised consignor makes more than 2 % of his declarations 
in a year under the business continuity procedure, the authorisation 
shall be reviewed in order to assess whether its conditions are still met.  
6. Data-capture by the customs authority.  
However, in the cases referred to in points 4 and 5 of this Annex, the 
customs authority may allow the holder of the procedure to submit the 
transit declaration in one copy (making use of the SAD or the TAD/TSAD) 
to the customs office of departure in order to have it processed by the 
electronic transit system.  
CHAPTER III 
Operation of the procedure 
7. Furnishing of an individual guarantee by a guarantor.  
Where the customs office of guarantee is not the customs office of 
departure for the transit operation, it shall keep a copy of th e guarantor’s 
undertaking. The holder of the procedure shall present the original to the 
customs office of departure, where it shall be retained. If necessary the 
customs office of departure may request a translation into the official 
language, or one of the official languages, of the country concerned.  
8. Signing of the transit declaration and undertaking of the holder of the 
procedure.  
By signing the transit declaration the holder of the procedure assumes 
responsibility for:  
— the accuracy of the information given in the declaration,  
— the authenticity of the documents presented,  
— compliance with all the obligations relating to the entry of the goods 
under the transit procedure.  
9. Identification measures.  
Where  ►M1 Article 302 ◄ of this Regulation applies, the customs office 
of departure shall enter the following phrase against the ‘seal s affixed’ 
heading in box ‘D. Control by office of departure’ of the trans it declar­
ation:  
— Waiver — 99201.  
10. Entries in the transit declaration and release of the goods. 
— The customs office of departure shall record the results of the verifi­
cation on each copy of the transit declaration.  
— Where the findings of the verification are consistent with the 
declaration the customs office of departure shall release the goods 
and record the date on the copies of the transit declaration.  
11. Goods placed under the transit procedure shall be carried under cover of 
copies 4 and 5 of the SAD or under cover of one copy of the TAD/TSAD 
given to the holder of the procedure by the customs office of departure. 
Copy 1 of the SAD and the copy of TAD/TSAD shall remain at the 
customs office of departure.  ▼B
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12. Customs office of transit.  
12.1. The carrier shall present a transit advice note made out on a form set out in 
Part II, Chapter V of this Annex to each customs office of transit, which 
shall retain it. Instead of the transit advice note a photocopy of copy 4 of 
the SAD or a photocopy of the copy of the TAD/TSAD may be presented 
and retained by the customs office of transit.  
12.2. Where goods are carried via the customs office of transit other than that 
declared, the actual customs office of transit shall inform the customs 
office of departure.  
13. Presentation at the customs office of destination.  
13.1. The customs office of destination shall register the copies of the transit 
declaration, record on them the date of arrival and enter the details of 
controls carried out.  
13.2. A transit operation may end at an office other than the customs office 
declared in the transit declaration. That office shall then become the 
actual customs office of destination.  
Where the actual customs office of destination comes under the jurisdiction 
of a Member State other than the one having jurisdiction over the customs 
office declared, the actual customs office shall enter in box ‘I. Control by 
office of destination’ of the transit declaration the following  endorsement 
in addition to the usual observations it is required to make:  
— Differences: customs office where goods were presented …… (customs 
office reference number) —99 203.  
13.3. Where the second paragraph of point 13.2 of this Annex applies and where 
the transit declaration bears the following statement, the actual customs 
office of destination shall keep the goods under its control and not allow 
their removal other than to the Member State having jurisdiction over the 
customs office of departure, unless specifically authorised by the latter:  
— Exit from the Union subject to restrictions or charges under Regulation/ 
Directive/Decision No ... —99 204.  
14. Receipt.  
The receipt may be made out on the back of copy 5 of the SAD, in the 
space provided or in the form set out in Annex 72-03.  
15. Return of copy 5 of the SAD or the copy of the TAD//TSAD.  
The competent customs authority of the Member State of destination shall 
return copy 5 of the SAD to the customs authority in the Member State of 
departure without delay and at most within 8 days of the date when the 
operation ended. Where the TAD/TSAD is used it is the copy of the 
TAD/TSAD presented which is returned under the same conditions as 
copy 5.  
16. Informing the holder of the procedure and alternative proof of the end of 
the procedure.  
Where the copies referred to in point 15 of this Annex are not returned to 
the customs authority of the Member State of departure within 30 days of 
the time limit for presentation of the goods at the customs office of desti­
nation, that authority shall inform the holder of the procedure and ask him 
to furnish proof that the procedure has ended correctly.  ▼B
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17. Enquiry procedure.  
17.1. Where the customs office of departure has not received proof within 60 
days of time-limit for presentation of the goods at the customs office of 
destination that the procedure was ended correctly, the customs authority of 
the Member State of departure shall immediately request the information 
needed to discharge the procedure. Where during the steps of an enquiry 
procedure it is established that the Union transit procedure cannot be 
discharged, the customs authority of the Member State of departure shall 
establish whether a customs debt has been incurred.  
If a customs debt has been incurred, the customs authority of the Member 
State of departure shall take the following measures:  
— identify the debtor,  
— determine the customs authorities responsible for notification of the 
customs debt in accordance with Article 102(1) of the Code.  
17.2. If, before the expiry of those time-limits, the customs authority of the 
Member State of departure receives information that the Union transit 
procedure has not been ended correctly, or suspects that to be the case, 
it shall send the request without delay.  
17.3. The enquiry procedure shall likewise be initiated when it is discovered 
subsequently that proof of the end of the transit procedure has been 
forged and that the enquiry procedure is necessary to meet the objectives 
of point 17.1 of this Annex.  
18. Guarantee — Reference amount.  
18.1. For the application of Article 156 the holder of the procedure shall ensure 
that the amount at stake does not exceed the reference amount, taking into 
account also any operations for which the procedure is not yet ended. 
18.2. The holder of the procedure shall inform the customs office of guarantee 
when the reference amount falls below a level sufficient to cover his transit 
operations.  
19. Comprehensive guarantees certificates, guarantee waiver certificates and 
individual guarantee vouchers.  
19.1. The following shall be presented to the customs office of departure:  
— comprehensive guarantee certificate, in the form set out in Chapter VI, 
— guarantee waiver certificates, in the form set out in Chapter VII, 
— individual guarantee voucher, in the form set out in Annex 32-06.  
19.2. Particulars of the certificates and the voucher shall be entered on transit 
declarations.  
▼M4 
19.3. The period of validity of a comprehensive guarantee certificate or a 
guarantee waiver certificate shall not exceed five years. However, that 
period may be extended by the customs office of guarantee for one 
further period not exceeding five years.  
Where during the period of validity of the certificate the customs office of 
guarantee is informed that the certificate, as a result of numerous changes, 
is not sufficiently legible and may be rejected by the customs office of 
departure, the customs office of guarantee shall invalidate the certificate 
and issue a new one, if appropriate.  
Certificates with a period of validity of two years shall remain valid. Their 
period of validity may be extended by the customs office of guarantee for a 
second period not exceeding five years.  ▼B
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19.4. From the effective date of revocation of an authorisation to use a compre­
hensive guarantee or revocation and cancellation of an undertaking 
provided in case of a comprehensive guarantee, any issued certificates 
may not be used to place goods under the Union transit procedure and 
shall be returned by the holder of the procedure to the customs office of 
guarantee without delay.  
Each Member State shall provide to the Commission information about the 
means by which certificates that remain valid and have not yet been 
returned or that have been declared as stolen, lost or falsified may be 
identified. The Commission shall inform the other Member States accord­
ingly.  
▼B 
20. Special loading lists.  
20.1. The customs authority can accept the transit declaration supplemented by 
loading lists which do not comply with all the requirements set out in Part 
II, Chapter III of this Annex.  
Such lists can be used only where:  
— they are produced by the companies which use an electronic data- 
processing system to keep their records,  
— they are designed and completed in such a way that they can be used 
without difficulty by the customs authority,  
— they include, for each item, the information required in Part II, Chapter 
IV of this Annex. 
20.2. Descriptive lists drawn up for the purposes of carrying out dispatch/export 
formalities may also be allowed for use as loading lists under point 20.1 of 
this Annex, even where such lists are produced by the companies not using 
an electronic data-processing system to keep their records.  
20.3. The holder of the procedure which uses an electronic data-processing 
system to keep his records and already uses special loading lists, may 
also use them for Union transit operations involving only one type of 
goods if this facility is made necessary by the system of the holder of 
the procedure.  
21. Use of seals of a special type.  
The holder of the procedure shall enter, against the heading ‘s eals affixed’ 
in box ‘D. Control by office of departure’ of the transit decla ration, the 
number and the individual seal identifiers of the seals affixed.  
22. Authorised consignor — Pre-authentication and formalities at departure.  
22.1. For the application of points 3 and 5 of this Annex the authorisation shall 
stipulate that box ‘C. Office of departure’ of the transit declaration shall:  
— be stamped in advance with the stamp of the customs office of 
departure and signed by an official of that office, or  
— be stamped by the authorised consignor with a special stamp approved 
by the competent authority and using the form set out in Part II,  ▼M1
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Chapter II of this Annex. The stamp may be pre-printed on the forms 
where a printer approved for that purpose is used.  
The authorised consignor shall complete the box by entering the date on 
which the goods are consigned and shall allocate a number to the transit 
declaration in accordance with the rules laid down in the authorisation.  
22.2. The customs authority may prescribe the use of forms bearing a distinctive 
mark as a means of identification.  
23. Authorised consignor — Security measures for the stamp.  
The authorised consignor shall take all necessary measures to ensure the 
safekeeping of the special stamps or forms bearing the stamp of the 
customs office of departure or a special stamp.  
He shall inform the customs authority of the security measures he is taking 
to apply in accordance with the first subparagraph.  
23.1. In the event of the misuse by any person of forms stamped in advance with 
the stamp of the customs office of departure or with a special stamp, the 
authorised consignor shall be liable, without prejudice to any criminal 
proceedings, for the payment of duties and other charges payable in a 
particular country in respect of goods carried under cover of such forms 
unless he can satisfy the customs authority by whom he was authorised 
that he took the measures requested of him under point 23.  
24. Authorised consignor — Information to be entered on declarations. 
24.1. Not later than on consignment of the goods, the authorised consignor shall 
complete the transit declaration and, where necessary, enter in box 44 the 
itinerary prescribed in accordance with Article 298 of this Regulation and, 
in box ‘D. Control by office of departure’, the period prescrib ed in 
accordance with Article 297 of this Regulation within which the goods 
shall be presented at the customs office of destination, the identification 
measures applied and the following endorsement:  
— Authorised consignor — 99206 
24.2. Where the competent authority of the Member State of departure checks a 
consignment before its departure, it shall record the fact on the declaration, 
in box ‘D. Control by office of departure’.  
24.3. Following consignment, copy 1 of the SAD or the copy of the TAD/TSAD 
shall be delivered without delay to the customs office of departure 
according to the rules laid down in the authorisation. The other copies 
shall accompany the goods in accordance with point 11 of this Annex.  
25. Authorised consignor — Waiver of signature.  ▼B
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25.1. The authorised consignor may be allowed by the customs authority not to 
sign transit declarations bearing the special stamp referred to in Chapter II 
of Part II of this Annex which are made out by the electronic data- 
processing system. This waiver shall be subject to the condition that the 
authorised consignor has previously given the customs authority a written 
undertaking acknowledging that he is the holder of the procedure for all 
transit operations carried out under cover of transit declarations bearing the 
special stamp.  
25.2. Transit declarations made out in accordance with point 25.1 of this Annex 
shall contain, in the box reserved for the signature of the holder of the 
procedure, the following phrase:  
— Signature waived — 99207.  
26. Authorised consignee — Obligations.  
26.1. When the goods arrive at a place specified in the authorisation the auth­
orised consignee shall without delay inform the customs office of desti­
nation about such arrival. He shall indicate the date of arrival, the 
condition of any seals affixed and any irregularity on copies 4 and 5 of 
the SAD or on the copy of the TAD/TSAD, which accompanied the goods, 
and deliver them to the customs office of destination according to the rules 
laid down in the authorisation.  
26.2. The customs office of destination shall make the entries provided for in 
point 13 of this Annex on copies 4 and 5 of the SAD or on the copy of the 
TAD/TSAD. 
PART II 
CHAPTER I 
Specimens of stamps used for business continuity procedure  
1. Stamp No 1
  
(dimensions: 26 × 59 mm)  
2. Stamp No 2
  
(dimensions: 26 × 59 mm)  ▼B
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CHAPTER II  
Specimen of a special stamp used by authorised consignor/authorised issuer  
▼B
 
(dimensions: 55 × 25 mm)  
1. Coat of arms or any other signs or letter characterising the country 
2. Reference number of the customs office of departure  
3. Declaration number  
4. Date  
▼M4 
5. Authorised consignor/authorised issuer  
▼B 
6. Authorisation number  
CHAPTER III 
Loading list
  ▼M4
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CHAPTER IV  
Explanatory note on the loading list 
Section 1  
1. Definition  
1.1. The loading list means a document having the characteristics described in 
this Annex. 
1.2. It can be used with the transit declaration within the framework of the 
application of point 2.2 of this Annex.  
2. Loading list form  
2.1. Only the front of the form may be used as a loading list.  
2.2. The features of a loading list are:  
(a) the heading ‘Loading list’; 
(b) a 70 × 55 mm box divided into an upper part of 70 by 15 mm and a 
lower part of 70 by 40 mm;  
(c) columns with the following headings in the following order:  
— serial number,  
— marks, numbers, number and kind of packages, goods description, 
— country of dispatch/export,  
— gross mass (kg), 
— reserved for the administration.  
Users may adjust the width of the columns to their needs. However, the 
column headed ‘reserved for the administration’ must always be at least 
30 mm wide. Users may also decide for themselves how to use the 
spaces other than those referred to in points (a), (b) and (c).  
2.3. A horizontal line must be drawn immediately under the last entry and any 
spaces not used must be scored through to prevent later additions. 
Section 2  
Particulars to be entered in the different headings  
1. Box 
1.1. Upper part 
Where a loading list accompanies a transit declaration, the holder of the 
procedure shall enter ‘T1’, ‘T2’ or ‘T2F’ in the upper part of the box.  
1.2. Bottom part  
The particulars listed in paragraph 4 of Section III below must be entered in 
this part of the box.  
2. Columns 
2.1. Serial number  
Every item shown on the loading list shall be preceded by a serial number.  ▼B
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2.2. Marks, numbers, number and kind of packages, goods description 
The particulars required shall be given in accordance with Annex B to 
Delegated Regulation (EU) 2015/2446.  
Where a loading list accompanies a transit declaration, the list must include 
the information entered in boxes 31 (Packages and description of goods), 40 
(Summary declaration/previous document), 44 (Additional information, 
documents produced, certificates and authorisations) and, where appropriate, 
33 (Commodity code) and 38 (Net mass (kg)) of the transit declaration.  
2.3. Country of dispatch/export  
Enter the name of the Member State from which the goods are being 
consigned or exported.  
2.4. Gross mass (kg)  
Enter the details entered in box 35 of the SAD (see Annex B to Delegated 
Regulation (EU) 2015/2446).  
Section 3  
Use of loading lists 
1. A transit declaration may not have both a loading list and one or more 
continuation sheets attached to it.  
2. Where a loading list is used, boxes 15 (Country of dispatch/export), 32 (Item 
number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 
(Summary declaration/previous document) and, where appropriate, 44 
(Additional information, documents produced, certificates and authorisations) 
of the transit declaration form shall be struck through and box 31 (Packages 
and description of goods) may not be used to enter the marks, numbers, 
number and kind of packages or goods description. A reference to the 
serial number and the symbol of the different loading lists shall be entered 
in box 31 (Packages and goods description) of the transit declaration.  
3. The loading list must be produced in the same number of copies as the copies 
of a transit declaration to which it relates.  
4. When a transit declaration is registered the loading list must be given the 
same registration number as the copies of the transit declaration to which it 
relates. This number must be entered by using a stamp which includes the 
name of the customs office of departure, or by hand. If entered by hand, it 
shall be endorsed by the official stamp of the customs office of departure.  
It is not obligatory for an official of the customs office of departure to sign 
the forms. 
5. Where several loading lists are attached to one transit declaration, the lists 
shall bear a serial number allocated by the holder of the procedure, and the 
number of loading lists attached shall be entered in box 4 (Loading lists).  
6. The forms of the loading list shall be printed on paper dressed for writing 
purposes, weighing at least 40 g/m  2 and sufficiently strong to prevent easy 
tearing or creasing in normal use. The colour may be decided by those 
concerned. The format of the forms shall be 210 by 297 mm, with  a  
maximum tolerance of 5 mm less and 8 mm more on the length.  ▼B
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CHAPTER V  
Transit advice note
 ▼B
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CHAPTER VI  
Comprehensive guarantee certificate  
▼M1
 
► (1) M3 
► (2) M6 ▼B
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▼M1
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CHAPTER VII  
Guarantee waiver certificate  
▼M1
 
► (1) M3 
► (2) M6 ▼B
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▼B 
CHAPTER VIII  
Explanatory note on comprehensive guarantee certificates and guarantee 
waiver certificates  
1. Particulars to be entered on the front of a certificate  
Once issued, there shall be no amendment, addition or deletion to the 
remarks in boxes 1 to 8 of the comprehensive guarantee certificate and 
boxes 1 to 7 of the guarantee waiver certificate.  
1.1. Currency code  
Member States shall enter in box 6 of the comprehensive guarantee certifi­
cate and in box 5 of the guarantee waiver certificate the ISO ALPHA3 (ISO 
4217) code of the currency used.  
1.2. Endorsements 
Where the holder of the procedure has undertaken to lodge all his transit 
declarations at a specific customs office of departure, the name of the office 
must be entered in capitals in box 8 of the comprehensive guarantee certifi­
cate or box 7 of the guarantee waiver certificate, as appropriate.  
1.3. Endorsement of certificates in the event of their validity being extended  
Where the period of validity of a certificate is extended, the customs office 
of guarantee must endorse box 9 of the comprehensive guarantee certificate 
or box 8 of the guarantee waiver certificate, as appropriate.  
2. Particulars to be entered on the back of a certificate — persons author- 
ised to sign transit declarations  
2.1. When a certificate is issued, or at any time during its period of validity, the 
holder of the procedure must enter on the back the names of the persons he 
authorises to sign transit declarations. Each of these entries must comprise  ▼M1
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the surname and first name of the authorised person and a specimen of his 
signature and each must be countersigned by the holder of the procedure. 
The holder of the procedure has the option of striking through any boxes he 
does not wish to use.  
2.2. The holder of the procedure may revoke such authorisations at any time.  
2.3. Any person whose name has been entered on the back of a certificate of this 
kind which is presented at the customs office of departure is the authorised 
representative of the holder of the procedure.  
3. Technical requirements  
3.1. The forms for comprehensive guarantee certificates and guarantee waiver 
certificates shall be printed on white paper free of mechanical pulp and 
weighing at least 100 g/m  2 . Both sides shall have a printed guilloche 
pattern background so as to reveal any falsification by mechanical or 
chemical means. The printing shall be:  
— in green for comprehensive guarantee certificates,  
— in pale blue for guarantee waiver certificates.  
3.2. The format of the forms shall be 210 by 148 mm.  
3.3. The Member States shall be responsible for printing the forms or having 
them printed. Each certificate shall bear a serial identification number.  
3.4. No erasures or alterations shall be made. Amendments shall be made by 
striking out the incorrect particulars and, where appropriate, adding those 
required. Any such amendment shall be signed by the person making the 
amendment and endorsed by the customs authority.  ▼B