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►B COMMISSION DELEGATED REGULATION (EU) 2016/341  
of 17 December 2015  
supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as 
regards transitional rules for certain provisions of the Union Customs Code where the relevant 
electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446  
(OJ L 69, 15.3.2016, p. 1)  
Amended by:  
Official Journal  
No page  date  
►M1 Commission Delegated Regulation (EU) 2016/698 of 8 April 2016  L 121  1  11.5.2016  
►M2 Commission Delegated Regulation (EU) 2020/877 of 3 April 2020  L 203  1  26.6.2020  
►M3 Commission Delegated Regulation (EU) 2021/234 of 7 December 20 20 L  6 3  1  23.2.2021  
Corrected by:  
►C1 Corrigendum, OJ L 101, 16.4.2016, p. 33 (2016/341)  
►C2 Corrigendum, OJ L 281, 31.10.2017, p. 34 (2016/341)  
►C3 Corrigendum, OJ L 96, 5.4.2019, p. 55 (2016/341)  02016R0341 — EN — 15.03.2021 — 003.001 — 1
02016R0341 — EN — 15.03.2021 — 003.001 — 2  
COMMISSION DELEGATED REGULATION (EU) 2016/341  
of 17 December 2015  
supplementing Regulation (EU) No 952/2013 of the European 
Parliament and of the Council as regards transitional rules for 
certain provisions of the Union Customs Code where the relevant 
electronic systems are not yet operational and amending Delegated 
Regulation (EU) 2015/2446  
CHAPTER 1  
GENERAL PROVISIONS  
Article 1  
Subject matter  
1. This Regulation lays down transitional measures on the means  for 
the exchange and storage of data referred to in Article 278 of the Code 
until the electronic systems which are necessary for the applic ation of 
the provisions of the Code are operational.  
2. Data requirements, formats, and codes, which are to be appli ed for 
the transitional periods set out in this Regulation, Delegated 
Regulation (EU) 2015/2446 supplementing Regulation (EU) 
No 952/2013, and in Implementing Regulation (EU) 2015/2447 layi ng 
down detailed rules for implementing certain provisions of 
Regulation (EU) No 952/2013, are laid down in the Annexes to th is 
Regulation.  
SECTION 1  
Decisions relating to the application of the customs legislation  
Article 2  
Applications and decisions  
Until the date of deployment of the UCC Customs Decisions syste m 
referred to in the Annex to Implementing Decision 2014/255/EU, 
customs authorities may allow for means other than electronic 
data-processing techniques to be used in relation to applicatio ns and 
decisions and to any subsequent event which may affect the orig inal 
application or decision that have an impact in one or several M ember 
States.  
Article 3  
Means of exchange and storage of information  
1. Until the date of deployment of the UCC Customs Decisions 
system referred to in the Annex to Implementing Decision 
2014/255/EU, customs authorities shall ensure the availability of 
means of exchange and storage of information so as to ensure co nsul­
tations which are to take place in accordance with Article 14 o f Imple­
menting Regulation (EU) 2015/2447.  
2. Each customs authority shall designate contact points respon sible 
for any exchange of information between themselves and other cu stoms 
authorities as well as between themselves and the Commission, a nd 
shall communicate the contact details of the contact points to the 
Commission.  
3. The Commission shall make the list of contact points availab le on 
its website.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 3  
SECTION 2  
Decisions relating to BTI  
Article 4  
Form of BTI applications and decisions  
1. Until the dates of the upgrading of the BTI system referred to in 
the Annex to Implementing Decision 2014/255/EU, customs authori ties 
may allow for means other than electronic data-processing techn iques to 
be used for applications and decisions relating to BTI or for a ny 
subsequent event which may affect the original application or d ecision.  
2. In the cases referred to in paragraph 1, the following shall  apply:  
(a) until the date of the upgrading of the first phase of the e lectronic 
system:  
(i) applications for a BTI decision shall be made using the for mat 
of the form set out in Annex 2; and  
(ii) BTI decisions shall be taken using the format of the form set 
out in Annex 3;  
(b) from the date of the upgrading of the first phase of the el ectronic 
system until the date of the upgrading of the second phase of t he 
electronic system:  
(i) applications for a BTI decision shall be made using the for mat 
of the form set out in Annex 4; and  
(ii) BTI decisions shall be taken using the format of the form set 
out in Annex 5.  
SECTION 3  
Application for the status of AEO  
Article 5  
Form of applications and authorisations  
1. Until the date of the upgrading of the AEO system referred t o in 
the Annex to Implementing Decision 2014/255/EU, customs authori ties 
may allow for means other than electronic data-processing techn iques to 
be used for applications and decisions relating to AEO or for a ny 
subsequent event which may affect the original application or d ecision.  
2. In the cases referred to in paragraph 1 of this Article, the  
following shall apply:  
(a) applications for the status of AEO shall be lodged using th e format 
of the form set out in Annex 6; and  
(b) authorisations granting the status of AEO shall be issued u sing the 
form set out in Annex 7.  
CHAPTER 2  
VALUE OF GOODS FOR CUSTOMS PURPOSES  
Article 6  
Declaration of particulars relating to customs value  
1. Until the dates of the upgrading of the National Import Syst ems 
referred to in the Annex to Implementing Decision 2014/255/EU, a 
customs declaration for release for free circulation shall incl ude 
particulars relating to customs value.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 4  
2. Customs authorities may allow for means other than electroni c 
data-processing techniques to be used in relation to the provis ion of 
the particulars referred to in paragraph 1.  
3. Where the particulars referred to in paragraph 1 are provide d using 
means other than electronic data processing techniques, this sh all be 
done using the form set out in Annex 8.  
4. The customs authorities may waive the obligation to provide the 
particulars referred to in paragraph 1 of this Article where th e customs 
value of the goods in question cannot be determined on the basi s of 
Article 70 of the Code.  
5. Except where it is essential for the correct determination o f the 
customs value, the customs authorities shall waive the obligati on to 
provide the particulars referred to in paragraph 1 in any of th e 
following cases:  
(a) where the customs value of the imported goods in a consignm ent 
does not exceed EUR 20 000, provided that that consignment is n ot 
part of split or multiple consignments from the same consignor to 
the same consignee;  
(b) where the transaction underlying the release for free circu lation of 
the goods is of a non-commercial nature;  
(c) where the submission of the particulars in question is not necessary 
for the application of the Common Customs Tariff;  
(d) where the customs duties provided for in the Common Customs  
Tariff are not chargeable.  
6. In the case of continuing traffic in goods from the same sel ler to 
the same buyer under the same commercial conditions, the custom s 
authorities may waive the ongoing requirement to provide the 
particulars referred to in paragraph 1.  
CHAPTER 3  
GUARANTEE FOR A POTENTIAL OR EXISTING CUSTOMS DEBT  
Article 7  
Means of exchange and storage of information  
1. Until the dates of deployment of the UCC Guarantee 
Management (GUM) system referred to in the Annex to Implementin g 
Decision 2014/255/EU, customs authorities may allow for means o ther 
than electronic data-processing techniques to be used for the e xchange 
and storage of information pertaining to guarantees.  
2. In the case referred to in paragraph 1 of this Article, the following 
shall apply with regard to the exchange and storage of informat ion 
pertaining to guarantees which may be used in more than one 
Member State, as referred to in Article 147 of Implementing Reg u­
lation (EU) 2015/2447, and which are lodged for any purpose oth er 
than transit:  
(a) the storage of the information shall be done by the customs  
authorities of each Member State in accordance with the existin g 
national system, and  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 5  
(b) for the exchange of information between customs authorities  elec­
tronic mail shall be used.  
3. The contact point designated in accordance with Article 3(2)  shall 
be responsible for the exchange referred to in paragraph 2(b).  
Article 8  
Monitoring of the reference amount by the customs authorities  
1. Until the date of deployment of the GUM system referred to i n the 
Annex to Implementing Decision 2014/255/EU, the person referred  to in 
Article 155(4) of Implementing Regulation (EU) 2015/2447 shall 
specify in the application for the provision of a comprehensive  
guarantee the division of the reference amount between the Memb er 
States in which he carries out operations, except with respect to 
goods placed under a Union transit procedure, which are to be 
covered by the guarantee.  
2. The customs office of guarantee receiving the application sh all 
consult the other Member States referred to in the application on the 
division of the reference amount requested by the person requir ed to 
provide the guarantee, in accordance with Article 14 of Impleme nting 
Regulation (EU) 2015/2447.  
3. In accordance with Article 157 of Implementing Regulation (E U) 
2015/2447, each Member State shall be responsible for the monit oring 
of its part of the reference amount.  
CHAPTER 4  
ARRIVAL OF GOODS AND TEMPORARY STORAGE  
Article 9  
Notification of arrival of a sea-going vessel or of an aircraft  
Until the dates of deployment of the UCC Notification of Arriva l, 
Presentation Notification, and Temporary Storage systems referr ed to 
in the Annex to Implementing Decision 2014/255/EU, customs 
authorities may allow for means other than electronic data proc essing 
techniques to be used for the lodging of a notification of arri val of 
a sea-going vessel or of an aircraft in accordance with Article  133 of 
the Code.  
Article 10  
Presentation of goods to customs  
Until the dates of deployment of the UCC Notification of Arriva l, 
Presentation Notification, and Temporary Storage systems referr ed to 
in the Annex to Implementing Decision 2014/255/EU, customs 
authorities may allow for means other than electronic data proc essing 
techniques to be used for the presentation of goods to customs in 
accordance with Article 139 of the Code.  
Article 11  
Temporary storage declaration  
Until the dates of deployment of the UCC Notification of Arriva l, 
Presentation Notification, and Temporary Storage systems referr ed to  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 6  
in the Annex to Implementing Decision 2014/255/EU, customs 
authorities may allow for means other than electronic data-proc essing 
techniques to be used for the lodging of a temporary storage de claration 
in accordance with Article 145 of the Code.  
CHAPTER 5  
CUSTOMS STATUS AND PLACING GOODS UNDER A CUSTOMS 
PROCEDURE  
SECTION 1  
Customs status of goods  
Article 12  
Proof of the customs status of Union goods for goods covered by a 
simplified Union transit procedure  
Until the dates of the upgrading of the NCTS referred to in the  
Annex to Implementing Decision 2014/255/EU, where the paper-bas ed 
Union transit procedure for goods carried by air or sea is used  in 
accordance with Article 24(1) of this Regulation, the proof of the 
customs status of Union goods shall be provided by entering the  
letter ‘C’ (equivalent to ‘T2L’) alongside the relevant items o n the 
manifest.  
Article 13  
Forms for proof of the customs status of Union goods  
1. Until the date of deployment of the UCC Proof of Union Statu s 
(PoUS) system referred to in the Annex to Implementing Decision  
2014/255/EU, customs authorities may allow for means other than  elec­
tronic data processing techniques to be used for the exchange a nd 
storage of information relating to the proof of the customs sta tus of 
Union goods.  
2. Where means other than electronic data processing techniques  are 
used for proving the customs status of Union goods, a ‘T2L’ or ‘T2LF’ 
document shall be provided using the form Copy 4 or Copy 4/5 se t out 
in Title III of Annex B-01 of Delegated Regulation (EU) 2015/24 46. 
3. Where necessary, that form shall be supplemented by one or m ore 
continuation sheets corresponding to Copy 4 or Copy 4/5 set out  in 
Title IV of Annex B-01 of Delegated Regulation (EU) 2015/2446.  
4. Until the date of deployment of the PoUS system referred to in the 
Annex to Implementing Decision 2014/255/EU, customs authorities  
shall allow the use of loading lists drawn up using the form se t out 
in Part II, Chapter III of Annex 72-04 to Implementing Regulati on (EU) 
2015/2447 instead of continuation sheets as the descriptive par t of a 
‘T2L’ or ‘T2LF’ document.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 7  
5. Where electronic data processing techniques are used by the 
customs authorities to produce the ‘T2L’ or ‘T2LF’ document and  it 
does not allow the use of continuation sheets, the form set out  in 
paragraph 2 of this Article shall be supplemented by one or mor e 
forms corresponding to Copy 4 or Copy 4/5 set out in Title III of 
Annex B-01 of Delegated Regulation (EU) 2015/2446.  
▼C3 
6. Where an authorised issuer uses the special stamp referred t o in 
Article 128a(2)(e)(ii) of Delegated Regulation (EU) 2015/2446, that 
stamp shall be approved by the customs authorities and correspo nd to 
the specimen set out in Chapter II of Part II of Annex 72-04 to  
Delegated Regulation (EU) 2015/2446. Section 23 and 23.1 of 
Annex 72-04 to Implementing Regulation (EU) 2015/2447 shall app ly. 
▼B 
SECTION 2  
Placing goods under a customs procedure  
Article 14  
Means for the exchange of data  
Until the dates of the upgrading of the National Import Systems  referred 
to in the Annex to Implementing Decision 2014/255/EU, customs 
authorities may allow for means other than electronic data-proc essing 
techniques to be used for the lodging of customs declarations f or 
placing goods under the following customs procedures:  
(a) release for free circulation;  
(b) customs warehousing;  
(c) temporary admission;  
(d) end-use;  
(e) inward processing.  
Article 15  
Forms for customs declarations  
Until the dates of the upgrading of the National Import Systems  referred 
to in the Annex to Implementing Decision 2014/255/EU, where mea ns 
other than electronic processing techniques are used for the cu stoms 
procedures listed in Article 14, the customs declarations shall  be 
lodged using the forms provided for in Annex 9, Appendices B1-D 1, 
as appropriate.  
Article 16  
Forms for simplified customs declarations  
1. Until the dates of the upgrading of the National Import Syst ems 
referred to in the Annex to Implementing Decision 2014/255/EU, where 
a simplified customs declaration as referred to in Article 166 of the 
Code is lodged using means other than electronic data-processin g tech­
niques for a procedure referred to in Article 14 of this Regula tion, this 
shall be done using the relevant forms provided for in Annex 9,  
Appendices B1 to B5.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 8  
2. Until the dates of the upgrading of the systems referred to in 
paragraph 1, where a person has been granted an authorisation f or the 
regular use of a simplified declaration as referred to in Artic le 166(2) of 
the Code relating to a procedure referred to in Article 14 of t his Regu­
lation, the customs authorities may accept a commercial or admi nis­
trative document as a simplified declaration provided that that  
document contains at least the particulars necessary for the id entification 
of the goods and is accompanied by an application for the goods  to be 
placed under the relevant customs procedure.  
Article 17  
Lodging a customs declaration prior to the presentation of the 
goods  
Until the respective dates of deployment of the UCC Automated E xport 
System (AES) and the upgrading of the National Import Systems 
referred to in the Annex to Implementing Decision 2014/255/EU, 
where a customs declaration is lodged prior to the presentation  of the 
goods pursuant to Article 171 of the Code, the customs authorit ies may 
allow the use of means other than electronic data processing te chniques, 
for the lodging of the notification of presentation.  
Article 18  
Means of exchange of information for centralised clearance  
1. Until the respective dates of deployment of the UCC Centrali sed 
Clearance for Import system (CCI) and the AES referred to in th e 
Annex to Implementing Decision 2014/255/EU, the customs authori ties 
involved in a centralised clearance authorisation shall coopera te to set 
out arrangements to ensure compliance with Article 179(4) and ( 5) of 
the Code.  
2. Customs authorities may allow for means other than electroni c 
data-processing techniques to be used for the exchange of infor mation 
between customs authorities and between customs authorities and  
holders of authorisations for centralised clearance.  
Article 19  
Storage of information  
1. Member States shall provide to the Commission the list of 
centralised clearance applications and authorisations, which th e latter 
shall then store in the relevant group in the Communication and  
Information Resource Centre for Administrations, Businesses and  
Citizens (CIRCABC).  
2. Member States shall keep the list referred to in paragraph 1  up to 
date.  
Article 20  
Rejection of an application for centralised clearance  
Until the respective dates of deployment of the CCI and the AES  
referred to in the Annex to Implementing Decision 2014/255/EU, the 
customs authority competent to take a decision may reject appli cations 
for centralised clearance where the authorisation would create a dispro­
portionate administrative burden.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 9  
Article 21  
Entry in the declarant's records  
1. Until the respective dates of the upgrading of the National Import 
Systems and the deployment of the AES referred to in the Annex to 
Implementing Decision 2014/255/EU, customs authorities may allo w for 
the use of means other than electronic data-processing techniqu es to be 
used for the lodging of the notification of presentation, excep t where the 
obligation to present the goods to customs is waived in accorda nce with 
Article 182(3) of the Code.  
2. Until the date of deployment of the AES, as referred to in t he 
Annex to Implementing Decision 2014/255/EU, for placing the goo ds 
under the export procedure or re-export, customs authorities ma y allow 
the notification of presentation to be replaced by a declaratio n, including 
a simplified declaration.  
CHAPTER 6  
SPECIAL PROCEDURES  
SECTION 1  
General provisions for special procedures other than Transit  
Article 22  
Form for applications and authorisations regarding special 
procedures  
1. Until the date of deployment of the UCC Customs Decisions 
system referred to in the Annex to Implementing Decision 
2014/255/EU, where an application for an authorisation as refer red to 
in Article 211(1) of the Code is not based on a customs declara tion, and 
where it is submitted by means other than electronic data proce ssing 
techniques, that application shall be made using the form set o ut in 
Annex 12 to this Regulation.  
2. Where the customs authorities competent to decide on the app li­
cation referred to in paragraph 1 decide to grant the authorisa tion, they 
shall do so using the form set out in Annex 12.  
Article 23  
Means to be used for the standardised exchange of information  
1. Until the dates of deployment of the UCC Information 
Sheets (INF) for the Special Procedures system referred to in t he 
Annex to Implementing Decision 2014/255/EU, customs authorities  
may allow for means other than electronic data-processing techn iques 
to be used for the standardised exchange of information.  
2. Where means other than electronic data processing techniques  are 
used for a standardised exchange of information as referred to in 
Article 181 of Delegated Regulation (EU) 2015/2446, the informa tion 
sheets set out in Annex 13 to this Regulation shall be used.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 10  
3. For the purposes of paragraph 1, the information sheets set out in 
Annex 13 shall be read in accordance with the table of correspo ndence 
in the appendix thereto.  
4. Where a standardised exchange of information as referred to in 
Article 181 of Delegated Regulation (EU) 2015/2446 is required for the 
business case referred to in Article 1(27) of that Regulation, any method 
of the standardised exchange of information may be used.  
SECTION 2  
Transit  
Article 24  
General provisions  
1. Until the dates of the upgrading of the NCTS referred to in the 
Annex to Implementing Decision 2014/255/EU, the paper-based Uni on 
transit procedure for goods carried by rail, air or sea as refe rred to in 
Articles 25, 26 and 29 to 51 of this Regulation shall apply.  
2. Until 1 May 2018, the Union transit procedures based on an 
electronic manifest for goods carried by air or sea as referred  to in 
Articles 27, 28, 29, 52 and 53 of this Regulation shall apply t o those 
economic operators who have not yet upgraded the systems necess ary 
for the application of Article 233(4)(e) of the Code.  
Until that date, the procedures referred to in Articles 27, 28,  29, 52 and 
53 shall be considered equivalent to the procedure laid down in  
Article 233(4)(e) of the Code and no guarantee shall be require d in 
accordance with Article 89(8)(d) of the Code.  
Article 25  
Authorisation for the use of the paper-based Union transit 
procedure for goods carried by rail  
1. The authorisation for the use of the paper-based Union trans it 
procedure for goods carried by rail shall be granted to applica nts 
fulfilling the following conditions:  
(a) the applicant is a railway undertaking;  
(b) the applicant is established in the customs territory of th e Union;  
(c) the applicant regularly uses the Union transit procedure or  the 
competent customs authority knows that he can meet the obligati ons 
under the procedure; and  
(d) the applicant has not committed any serious or repeated off ences 
against customs or tax legislation.  
2. The authorisation for the use of the paper-based Union trans it 
procedure for goods carried by rail shall apply in all Member S tates.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 11  
Article 26  
Authorisations for the use of the paper-based transit Union 
procedures for goods carried by air or sea  
1. The authorisation for the use of the paper-based Union trans it 
procedures for goods carried by air or sea shall be granted to applicants 
fulfilling the following conditions:  
(a) in case of the paper-based Union transit procedure for good s carried 
by air, the applicant is an airline company;  
(b) in case of the paper-based Union transit procedure for good s carried 
by sea, the applicant is a shipping company;  
(c) the applicant is established in the customs territory of th e Union;  
(d) the applicant regularly uses the Union transit procedure, o r the 
competent customs authority knows that he can meet the obligati ons 
under the procedure; and  
(e) the applicant has not committed any serious or repeated off ences 
against customs or tax legislation.  
2. The authorisation for the use of the paper-based transit Uni on 
procedures for goods carried by air or sea shall apply in the M ember 
States specified in the authorisation.  
Article 27  
Authorisation for the use of the Union transit procedure based on 
an electronic manifest for goods carried by air  
1. The authorisation for the use of the Union transit procedure  based 
on an electronic manifest for goods carried by air shall be gra nted to 
applicants fulfilling the following conditions:  
(a) the applicant is an airline company operating a significant  number 
of flights between Union airports;  
(b) the applicant is established in the customs territory of th e Union or 
has its registered office, central headquarters or a permanent 
business establishment in the Union;  
(c) the applicant regularly uses the Union transit procedure, o r the 
competent customs authority knows that he can meet the obligati ons 
under the procedure; and  
(d) the applicant has not committed any serious or repeated off ences 
against customs or tax legislation.  
2. On acceptance of the application for that authorisation, the  
competent customs authorities shall notify the other Member Sta tes in 
whose territories the airports of departure and destination con nected by 
electronic systems allowing for the exchange of information are  situated.  
Provided no objection is received within 60 days of the date of  notifi­
cation, the competent customs authorities shall issue the autho risation.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 12  
3. The authorisation for the use of the Union transit procedure  based 
on an electronic manifest for goods carried by air shall apply to Union 
transit operations between the airports specified in the author isation.  
Article 28  
Authorisation for the use of the Union transit procedure based on 
an electronic manifest for goods carried by sea  
1. The authorisation for the use of the Union transit procedure  based 
on an electronic manifest for goods carried by sea shall be gra nted to 
applicants fulfilling the following conditions:  
(a) the applicant is a shipping company operating a significant  number 
of voyages between Union ports;  
(b) the applicant is established in the customs territory of th e Union or 
has its registered office, central headquarters or a permanent 
business establishment in the Union;  
(c) the applicant regularly uses the Union transit procedure, o r the 
competent customs authority knows that he can meet the obligati ons 
under the procedure; and  
(d) the applicant has not committed any serious or repeated off ences 
against customs or tax legislation  
2. On acceptance of the application for that authorisation, the  
competent customs authorities shall notify the other Member Sta tes in 
whose territories the ports of departure and destination connec ted by 
electronic systems allowing for the exchange of information are  situated.  
Provided no objection is received within 60 days of the date of  notifi­
cation, the competent customs authorities shall issue the autho risation.  
3. The authorisation for the use of the Union transit procedure  based 
on an electronic manifest for goods carried by sea shall apply only to 
Union transit operations between the ports specified in the aut horisation.  
Article 29  
Provisions relating to authorisations for the use of the paper-based 
Union transit procedures for goods carried by rail, air or sea and 
for the use of the Union transit procedures based on an electronic 
manifest for goods carried by air or sea  
1. An authorisation referred to in Articles 25, 26, 27 and 28 s hall 
only be granted provided that:  
(a) the competent customs authority considers that it will be a ble to 
supervise the use of the Union transit procedure and to carry o ut 
controls without an administrative effort disproportionate to t he 
requirements of the person concerned;  
(b) the applicant keeps records which enable the competent cust oms 
authorities to carry out effective controls.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 13  
2. Where the applicant holds an AEO authorisation referred to i n 
Article 38(2)(a) of the Code, the requirements set out in Artic les 
25(1)(d), 26(1)(e), 27(1)(d), 28(1)(d), and paragraph 1 of this  Article 
shall be deemed to be met.  
Article 30  
CIM consignment note as a transit declaration for the use of the 
paper-based Union transit procedure for goods carried by rail  
Provided it is used for transport operations that are carried o ut by auth­
orised railway undertakings in cooperation with each other, the  CIM 
consignment note shall be regarded as a transit declaration for  the use of 
the paper-based Union transit procedure for goods carried by ra il. 
Article 31  
Holder of the paper-based Union transit procedure for goods 
carried by rail and his obligations  
1. The holder of the paper-based Union transit procedure for go ods 
carried by rail shall be one of the following:  
(a) an authorised railway undertaking which is established in a  Member 
State and which accepts goods for carriage under cover of a CIM  
consignment note as a transit declaration for the use of the 
paper-based Union transit procedure for goods carried by rail, and 
which fills in box 58b of the CIM consignment note by ticking t he 
box ‘yes’ and by entering its UIC code; or  
(b) when the transport operation starts outside the customs ter ritory of 
the Union and the goods enter that customs territory, any other  
authorised railway undertaking which is established in a Member  
State and on whose behalf the box 58b is filled in by a railway  
undertaking of a third country.  
2. The holder of that procedure renders himself responsible for  the 
implicit statement that the successive or substitute railway un dertakings 
involved in the use of the paper-based Union transit operation also meet 
the requirements of the paper-based Union transit procedure for  goods 
carried by rail.  
Article 32  
Obligations of the authorised railway undertaking  
1. The goods are successively taken over and carried by differe nt 
authorised railway undertakings on the national scale and the a uthorised 
railway undertakings involved shall declare themselves jointly liable to 
the customs authority for any potential customs debt.  
2. Notwithstanding the holder of the procedure's obligations, a s 
referred to in Article 233(1) and (2) of the Code, other author ised 
railway undertakings which take over the goods during the trans port 
operation and which are indicated in box 57 of the CIM consignm ent ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 14  
note shall also be responsible for the proper application of th e use of the 
paper-based Union transit procedure for goods carried by rail.  
3. The railway undertakings in cooperation with each other shal l 
operate a commonly-agreed system to check and investigate irreg u­
larities of their movement of goods, and be responsible for the  
following:  
(a) for the separate settlement of transport costs on the basis  of 
information to be held available for each Union transit operati on 
for goods carried by rail and for each month for the independen t 
authorised railway undertakings concerned in each Member State;  
(b) for the breakdown of transport costs for each Member State whose 
territory the goods enter during the use of Union transit opera tion 
for goods carried by rail; and  
(c) for the payment of the respective share of the costs incurr ed by each 
of the cooperating authorised railway undertakings.  
Article 33  
Formalities at the customs office of departure  
1. Where the goods are placed under the paper-based Union trans it 
procedure for goods carried by rail and the Union transit opera tion starts 
and is to end within the customs territory of the Union, the go ods and 
the CIM consignment note shall be presented at the customs offi ce of 
departure.  
2. The customs office of departure shall clearly enter in the b ox 
reserved for customs on sheets 1, 2 and 3 of the CIM consignmen t note:  
(a) the code ‘T1’, where goods move under the external Union tr ansit 
procedure in accordance with Articles 226(1) and 226(2) of the 
Code;  
(b) the code ‘T2’, where goods, move under the internal Union t ransit 
procedure in accordance with Article 227(1) of the Code; or  
(c) the code ‘T2F’, in a case referred to in Article 188 of Del egated 
Regulation (EU) 2015/2446.  
The codes ‘T2’ and ‘T2F’ shall be authenticated by the stamp of  the 
customs office of departure.  
3. All copies of the CIM consignment note shall be returned to the 
person concerned.  
4. The authorised railway undertaking shall ensure that the goo ds 
transported under the paper-based Union transit procedure for g oods 
carried by rail are identified by labels bearing a pictogram, a  
specimen of which is shown in Annex 10. The labels shall be aff ixed 
to or directly printed on the CIM consignment note and to the r elevant 
railway wagon in the case of a full load, or, in other cases, t o the 
individual package or packages. The labels may be replaced by a  
stamp reproducing the pictogram shown in Annex 10.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 15  
5. Where the transport operation starts outside the customs ter ritory 
of the Union and is to end within that territory, the customs o ffice 
competent for the border station through which the goods enter the 
customs territory of the Union shall act as the customs office of 
departure.  
No formalities need be carried out at the customs office of dep arture.  
Article 34  
Loading lists  
1. In case of a CIM consignment note containing more than one 
wagon or container, loading lists, provided in the form set out  in 
Annex 11, may be used.  
2. The loading lists shall include the wagon number to which th e 
CIM consignment notes refers, or, where appropriate, the contai ner 
number containing the goods.  
3. In the case of transport operations starting within the cust oms 
territory of the Union comprising both goods moving under the 
external Union transit procedure and goods moving under the int ernal 
Union transit procedure, separate loading lists shall be made o ut. 
The serial numbers of the loading lists relating to each of the  two 
categories of goods shall be entered in the box reserved for th e 
description of goods on the CIM consignment note.  
4. The loading lists accompanying the CIM consignment note shal l 
form an integral part thereof and shall have the same legal eff ects. 
5. The original of the loading lists shall be authenticated by the 
stamp of the station of dispatch.  
Article 35  
Formalities at the customs office of transit  
Where the paper-based Union transit procedure for goods carried  by rail 
applies, no formalities need to be carried out at the customs o ffice of 
transit.  
Article 36  
Formalities at the customs office of destination  
1. Where the goods placed under the paper-based Union transit 
procedure for goods carried by rail arrive at the customs offic e of 
destination, the following shall be presented by the authorised  railway 
undertaking at that customs office:  
(a) the goods;  
(b) sheets 2 and 3 of the CIM consignment note.  
The customs office of destination shall return sheet 2 of the C IM 
consignment note to the authorised railway undertaking after 
stamping it and shall retain sheet 3 of the CIM consignment not e. 
2. The customs office competent for the station of destination shall 
act as the customs office of destination.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 16  
However, if the goods are released for free circulation or plac ed under 
another customs procedure at an intermediate station, the custo ms office 
competent for that station shall act as the customs office of d estination. 
That customs office shall stamp sheets 2 and 3 of the CIM consi gnment 
note and the supplementary copy of sheet 3 of the CIM consignme nt 
note presented by the authorised railway undertaking, and endor se them 
with one of the following indications:  
— Cleared;  
— Dédouané;  
— Verzollt;  
— Sdoganato;  
— Vrijgemaakt;  
— Toldbehandlet;  
— Εκτελωνισμένο;  
— Despachado de aduana;  
— Desalfandegado;  
— Tulliselvitetty;  
— Tullklarerat;  
— Propuštěno;  
— Lõpetatud;  
— Nomuitots;  
— Išleista;  
— Vámkezelve;  
— Mgħoddija;  
— Odprawiony;  
— Ocarinjeno;  
— Prepustené;  
— Оформено; or  
— Vămuit.  
That customs office shall, without delay, return sheets 2 and 3  of the 
CIM consignment note to the authorised railway undertaking afte r 
having stamped them and retain the supplementary copy of sheet 3 of 
the CIM consignment note.  
3. The procedure referred to in paragraph 2 of this Article sha ll not 
apply to products subject to excise duties as defined in Articl e 1(1) of 
Council Directive 2008/118/EC (  1 ) of 16 December 2008 concerning the 
general arrangements for excise duty and repealing Directive 
92/12/EEC.  
4. In the case referred to in paragraph 2 of this Article, the competent 
customs authority of the Member State of destination may reques t an a 
posteriori  verification of the endorsements made by the competent 
customs authority for the intermediate station on sheets 2 and 3 of 
the CIM consignment note.  ▼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).
 02016R0341 — EN — 15.03.2021 — 003.001 — 17  
5. Article 33(1), (2) and (3) shall apply to the use of the pap er-based 
Union transit procedure for the goods carried by rail when the transport 
operation starts within the customs territory of the Union and is to end 
outside that territory.  
The customs office competent for the border station through whi ch the 
goods under the paper-based Union transit procedure for goods c arried 
by rail leave the customs territory of the Union shall act as t he customs 
office of destination. No formalities need to be carried out at  the 
customs office of destination.  
Article 37  
Modification of the contract of carriage  
Where the contract of carriage is modified so that:  
(a) a transport operation which was to end outside the customs territory 
of the Union ends within it, or  
(b) a transport operation which was to end within the customs t erritory 
of the Union ends outside it,  
the authorised railway undertakings shall not perform the modif ied 
contract without the prior agreement of the customs office of d eparture.  
In all other cases, the authorised railway undertakings may per form the 
modified contract; it shall inform the customs office of depart ure of the 
modification made without delay.  
Article 38  
Paper-based Union transit procedure for goods carried by rail 
where the transport starts and ends outside the customs territory 
of the Union  
Where the paper-based Union transit procedure for goods carried  by rail 
applies and the transport starts and is to end outside the cust oms 
territory of the Union, the customs offices which are to act as  the 
customs office of departure and the customs office of destinati on shall 
be those referred to in Articles 33(5) and 36(5), respectively.  
No formalities need to be carried out at the customs offices of  departure 
or destination.  
Article 39  
Internal transit procedure  
1. Where the provisions of the Convention on a common transit 
procedure apply and the Union goods are transported through one  or 
more common transit countries, the goods shall be placed under the 
internal Union transit procedure for the whole of the journey f rom the 
station of departure in the customs territory of the Union to t he station 
of destination in the customs territory of the Union, in accord ance with 
arrangements determined by each Member State, without presentat ion of 
the CIM consignment note and of the goods at the customs office  of 
departure, and without affixing or printing the labels referred  to in 
Article 33(4).  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 18  
No formalities need to be carried out at the customs office of 
destination.  
2. When Union goods are transported by rail from a point in a 
Member State to a point in another Member State through one or 
more territories of a third country other than a common transit  
country, the internal Union transit procedure shall apply. In t his case 
the provisions of paragraph 1 shall apply  mutatis mutandis . 
3. In the case referred to in paragraph 2 of this Article, the 
paper-based Union transit procedure for goods carried by rail s hall be 
suspended in the territory of a third country.  
Article 40  
External transit procedure  
In the cases referred to in Articles 33(5) and 38, the goods ar e placed 
under the external Union transit procedure unless the customs s tatus of 
Union goods is established in accordance with Articles 153, 154  and 
155 of the Code.  
Article 41  
Accounting offices of authorised railway undertakings and customs 
control  
1. The authorised railway undertakings shall keep the records a t their 
accounting offices and use the commonly agreed system implement ed at 
those offices in order to investigate irregularities.  
2. The customs authority of the Member State where the authoris ed 
railway undertaking is established shall have access to the dat a in the 
accounting office of that undertaking.  
3. For the purposes of the customs control, the authorised rail way 
undertaking shall, in the country of destination, make all the CIM 
consignment notes used as a transit declaration for the use of the 
paper-based Union transit procedure for goods carried by rail 
available to the customs authority in the Member State of desti nation, 
in accordance with any provisions defined by mutual agreement w ith 
this authority.  
Article 42  
Use of Union transit procedure  
1. Where the Union transit procedure applies, Articles 25 and 2 9 to 
45 shall not preclude the use of the procedure laid down in Art icles 188, 
189 and 190 of Delegated Regulation (EU) 2015/2446 and Articles  291 
to 312 and Annex 72-04 point 19 of Implementing Regulation (EU)  
2015/2447, Articles 33(4) and 41 of this Regulation shall apply  
nonetheless.  
2. In the cases referred to in paragraph 1, a reference to the MRN of 
the transit declaration shall be clearly entered in the box res erved for 
particulars of accompanying documents at the time when the CIM 
consignment note is made out.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 19  
3. In addition, sheet 2 of the CIM consignment note shall be au th­
enticated by the railway undertaking competent for the last rai lway 
station involved in the Union transit operation. This undertaki ng shall 
authenticate the document after ascertaining that transport of the goods 
is covered by the Union transit declaration.  
Article 43  
Authorised consignor  
Where presentation of the CIM consignment note as a transit dec laration 
and of the goods at the customs office of departure is not requ ired in 
respect of the goods which are to be placed by an authorised co nsignor 
under the paper-based Union transit procedure for goods carried  by rail, 
the customs office of departure shall take necessary measures t o ensure 
that sheets 1, 2 and 3 of the CIM consignment note bear the cod e ‘T1’, 
‘T2’ or ‘T2F’ accordingly.  
Article 44  
Authorised consignee  
Where the goods arrive at the place of an authorised consignee as 
referred to in Article 233(4)(b) of the Code, the customs autho rities 
may provide that, by way of derogation from Article 315 of Impl e­
menting Regulation (EU) 2015/2447, sheets 2 and 3 of the CIM 
consignment note shall be delivered directly by the authorised railway 
undertaking or by the transport undertaking to the customs offi ce of 
destination.  
Article 45  
Use of other paper-based Union transit procedure for goods carried 
by rail  
Provided that the implementation of the Union measures applying  to 
goods placed under the Union transit procedure is guaranteed:  
(a) Member States have the right to continue applying other 
paper-based Union transit procedures for goods carried by rail 
already established by bi-lateral or multilateral arrangements 
between themselves; and  
(b) each Member State has the right to continue applying other 
paper-based Union transit procedures for goods carried by rail for 
the goods not required to be moved to the territory of another 
Member State.  
Article 46  
A manifest as a transit declaration for the use of the paper-based 
Union transit procedure for goods carried by air  
1. An airline company may be authorised to use the goods manife st 
as a transit declaration where it corresponds in substance to t he form set 
out in Appendix 3 of Annex 9 to the Convention on International  Civil 
Aviation, done in Chicago on 7 December 1944.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 20  
2. The authorisation referred to in Article 26 shall indicate t he form 
of the manifest and the airports of departure and destination f or Union 
transit operations. The airline company authorised in accordanc e with 
Article 26 shall send an authenticated copy of that authorisati on to the 
competent customs authorities of each of the airports concerned . 
3. Where a transport operation involves goods which move under the 
external Union transit procedure in accordance with Article 226  of the 
Code or goods which move in accordance with Article 188 of Dele gated 
Regulation (EU) 2015/2446, those goods shall be listed on separ ate 
manifests.  
Article 47  
Formalities to be carried out by the airline company  
1. The airline company shall enter the following information in to a 
manifest:  
(a) the code ‘T1’ where the goods move under the external Union  
transit procedure in accordance with Article 226 of the Code;  
(b) the code ‘T2F’ in a case referred to in Article 188 of Dele gated 
Regulation (EU) 2015/2446;  
(c) the name of the airline company transporting the goods;  
(d) the flight number;  
(e) the date of the flight;  
(f) the airport of departure and the airport of destination.  
2. In addition to information requested in paragraph 1 the airl ine 
company shall for each consignment enter into that manifest the  
following information:  
(a) the number of the air waybill;  
(b) the number of packages;  
(c) the trade description of the goods including all the detail s necessary 
for their identification;  
(d) the gross mass.  
3. Where goods are grouped, their description in the manifest s hall 
be replaced, where appropriate, by the entry ‘Consolidation’, w hich may 
be abbreviated. In that case the air waybills for consignments on the 
manifest shall contain the trade description of the goods inclu ding all 
the details necessary for their identification. These air waybi lls shall be 
attached to the manifest.  
4. The airline company shall date and sign the manifest.  
5. At least two copies of the manifest shall be presented to th e 
competent customs authorities at the airport of departure, whic h shall 
retain one copy.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 21  
6. A copy of the manifest shall be presented to the competent 
customs authorities at the airport of destination.  
Article 48  
Verification of a list of manifests used as a paper-based transit 
declaration for goods carried by air  
1. Once a month, the competent customs authorities at each airp ort of 
destination shall authenticate a list of manifests drawn up by the airline 
companies which were presented to those authorities during the previous 
month and shall transmit it to the customs authorities at each airport of 
departure.  
2. That list shall include the following information for each m anifest:  
(a) the number of the manifest;  
(b) the code identifying the manifest as a transit declaration in 
accordance with Article 47(1)(a) and (b);  
(c) the name of the airline company which transported the goods ; 
(d) the flight number; and  
(e) the date of the flight.  
3. The authorisation as referred to in Article 26 may also prov ide that 
the airline companies themselves may transmit the list referred  to in 
paragraph 1 to the competent customs authorities of each airpor t of 
departure.  
4. In the event of irregularities found in connection with the 
information on the manifests appearing on the list, the compete nt 
customs authorities of the airport of destination shall inform the 
competent customs authorities of the airport of departure and t he 
competent customs authority which granted the authorisation, re ferring 
in particular to the air waybills for the goods in question.  
Article 49  
A manifest as a transit declaration for the use of the paper-based 
transit procedure for goods carried by sea  
1. A shipping company authorised in accordance with Article 26 
shall use the goods manifest as a transit declaration in the fo rm set 
out in the authorisation.  
2. The authorisation shall indicate the ports of departure and desti­
nation for the Union transit operations. The shipping company a uth­
orised in accordance with Article 26 shall send an authenticate d copy 
of the authorisation to the customs authorities of each of the ports 
concerned.  
3. Where a transport operation involves goods which move under the 
external Union transit procedure in accordance with Article 226  of the 
Code or goods which move in accordance with Article 188 of Dele gated 
Regulation (EU) 2015/2446, those goods shall be listed on separ ate 
manifests.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 22  
Article 50  
Formalities to be carried out by the shipping company  
1. The shipping company shall enter the following information i nto a 
manifest:  
(a) the code ‘T1’ where the goods move under the external Union  
transit procedure in accordance with Article 226 of the Code;  
(b) the code ‘T2F’ in a case referred to in Article 188 of Dele gated 
Regulation (EU) 2015/2446;  
(c) the name and full address of the shipping company transport ing the 
goods;  
(d) the identity of the vessel;  
(e) the port of departure;  
(f) the port of destination;  
(g) the date of the maritime transport operation.  
2. In addition to the information requested in paragraph 1, the  
shipping company shall for each consignment enter into that man ifest 
the following information:  
(a) the number of the bill of lading;  
(b) the number, kind, markings and identification numbers of th e 
packages;  
(c) the trade description of the goods including all the detail s necessary 
for their identification;  
(d) the gross mass;  
(e) where appropriate, the identifying numbers of containers.  
3. The shipping company shall date and sign the manifest.  
4. At least two copies of the manifest shall be presented to th e 
competent customs authorities at the port of departure, which s hall 
retain one copy.  
5. A copy of the manifest shall be presented to the competent 
customs authorities at the port of destination.  
Article 51  
Verification of a list of manifests used as a paper-based transit 
declaration for goods carried by sea  
1. Once a month, the competent customs authorities at each port  of 
destination shall authenticate a list of manifests drawn up by the 
shipping companies which were presented to those authorities du ring 
the previous month and shall transmit it to the competent custo ms 
authorities at each port of departure.  
2. That list shall include the following information for each m anifest:  
(a) the number of the manifest;  
(b) the code identifying the manifest as a transit declaration in 
accordance with Article 50(1)(a) and (b);  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 23  
(c) the name of the shipping company which transported the good s; and  
(d) the date of the maritime transport operation.  
3. The authorisation as referred to in Article 26 may also prov ide that 
the shipping companies themselves may transmit that list referr ed to in 
paragraph 1 to the competent customs authorities of each port o f 
departure.  
4. In the event of irregularities found in connection with the 
information on the manifests appearing on the list, the compete nt 
customs authorities of the port of destination shall inform the  
competent customs authorities of the port of departure and the 
authority which granted the authorisation, referring in particu lar to the 
bills of lading for the goods in question.  
Article 52  
An electronic manifest as a transit declaration for the use of the 
Union transit procedure for goods carried by air  
1. The airline company shall transmit the manifest drawn up at the 
airport of departure to the airport of destination using an ele ctronic 
system allowing for the exchange of information.  
2. The airline company shall enter one of the following codes n ext to 
the relevant items in the manifest:  
(a) ‘T1’ where the goods move under the external Union transit 
procedure in accordance with Article 226 of the Code;  
(b) ‘T2F’ in a case referred to in Article 188 of Delegated Reg u­
lation (EU) 2015/2446;  
(c) ‘TD’ for goods already moving under a Union transit procedu re, or 
carried under the inward processing, customs warehouse or 
temporary admission procedure. In such cases, the airline 
company shall also enter the code ‘TD’ in the corresponding 
airway bill as well as a reference for the procedure used, the 
number and date of the transit declaration or transfer document  
and the name of the issuing office;  
(d) ‘C’ for Union goods not moving under a Union transit proced ure; 
(e) ‘X’ for Union goods to be exported, not moving under a Unio n 
transit procedure.  
3. The manifest shall also include the information referred to in 
Article 47(1)(c) to (f) and (2).  
4. The Union transit procedure shall be deemed to be ended when  
the manifest transmitted by an electronic system allowing for t he 
exchange of information is available to the competent customs 
authorities of the airport of destination and the goods have be en 
presented to them.  
5. The records kept by the airline company in accordance with 
Article 29(1)(b) shall contain at least the information referre d to in 
paragraphs 2 and 3.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 24  
Where necessary, the competent customs authorities at the airpo rt of 
destination shall transmit to the competent customs authorities  at the 
airport of departure, for verification, the relevant details of  manifests 
received by an electronic system allowing for the exchange of 
information.  
6. The airline company shall notify the competent customs 
authorities of all offences and irregularities.  
7. The competent customs authorities at the airport of destinat ion 
shall notify the competent customs authorities at the airport o f 
departure and the competent customs authority which issued the auth­
orisation of all offences and irregularities at the earliest op portunity.  
Article 53  
An electronic manifest as a transit declaration for the use of the 
Union transit procedure for goods carried by sea  
1. The shipping company shall transmit the manifest drawn up at  the 
port of departure to the port of destination using an electroni c system 
allowing for the exchange of information.  
2. The shipping company may use a single manifest for all goods  
transported. In that case, it shall enter one of the following codes next to 
the relevant items in the manifest:  
(a) ‘T1’ where the goods move under the external Union transit 
procedure in accordance with Article 226 of the Code;  
(b) ‘T2F’ in a case referred to in Article 188 of Delegated Reg u­
lation (EU) 2015/2446;  
(c) ‘TD’ for goods already moving under a Union transit procedu re, or 
carried under the inward processing, customs warehouse or 
temporary admission procedure. In such cases, the shipping 
company shall also enter the code ‘TD’ in the corresponding bil l 
of lading or other appropriate commercial document as well as a  
reference for the procedure used, the number and date of the tr ansit 
declaration or transfer document and the name of the issuing of fice; 
(d) ‘C’ for Union goods not moving under a Union transit proced ure; 
(e) ‘X’ for Union goods to be exported, not moving under a Unio n 
transit procedure.  
3. The manifest shall also include the information provided for  in 
Article 50(1)(c) to (g) and (2).  
4. The Union transit procedure shall be deemed to be ended when  
the manifest transmitted by electronic system allowing for the exchange 
of information is available to the competent customs authoritie s of the 
port of destination and the goods are presented to them.  
5. The records kept by the shipping company in accordance with 
Article 29(1)(b) shall contain at least the information referre d to in 
paragraphs 2 and 3.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 25  
Where necessary, the competent customs authorities at the port of desti­
nation shall transmit to the competent customs authorities at t he port of 
departure, for verification, the relevant details of manifests received by 
an electronic system allowing for the exchange of information.  
6. The shipping company shall notify the competent customs 
authority of all offences and irregularities.  
The competent customs authorities at the port of destination sh all notify 
the competent customs authorities at the port of departure and the 
competent customs authority which issued the authorisation of a ll 
offences and irregularities at the earliest opportunity.  
CHAPTER 7  
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE 
UNION  
Article 54  
Exit of goods  
Until the dates of deployment of the UCC AES referred to in the  
Annex to Implementing Decision 2014/255/EU, customs authorities  
may allow for means other than electronic data-processing techn iques 
to be used for the exchange and storage of information pertaini ng to the 
exit of goods out of the customs territory of the Union.  
CHAPTER 8  
FINAL PROVISIONS  
Article 55  
Amendments to Delegated Regulation (EU) 2015/2446  
Delegated Regulation (EU) 2015/2446 is amended as follows:  
(1) in Article 2, the following paragraphs are added:  
‘3. By way of derogation from paragraph 1 of this Article, unti l 
the date of deployment of the first phase of the upgrading of t he 
binding tariff information (“BTI”) system and the Surveillance 2 
system referred to in the Annex to Implementing Decision 
2014/255/EU, column 1a of Annex A of this Regulation shall 
not apply and the respective data requirements set out in 
Annexes 2 to 5 to Commission Delegated Regulation (EU) 
2016/341 (*) shall apply.  
By way of derogation from paragraph 1 of this Article, until th e 
date of the upgrading of the AEO system referred to in the 
Annex to Implementing Decision 2014/255/EU, column 2 of 
Annex A of this Regulation shall not apply and the respective 
data requirements set out in Annexes 6 and 7 to Delegated 
Regulation (EU) 2016/341 shall apply.  
4. By way of derogation from paragraph 2 of this Article, for 
the IT systems listed in Annex 1 to Delegated Regulation (EU) 
2016/341, until the respective dates of deployment or the 
upgrading of the relevant IT systems referred to in the Annex t o ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 26  
Implementing Decision 2014/255/EU, the common data 
requirements set out in Annex B of this Regulation shall not ap ply. 
For the IT systems listed in Annex 1 to Delegated Regulation (E U) 
2016/341, until the respective dates of deployment or the 
upgrading of the relevant IT systems referred to in the Annex t o 
Implementing Decision 2014/255/EU, the exchange and storage of 
information required for declarations, notifications and proof of 
customs status shall be subject to the data requirements set ou t 
in Annex 9 to Delegated Regulation (EU) 2016/341.  
Where the data requirements for the exchange and storage of 
information required for declarations, notifications and proof of 
customs status are not set out in Annex 9 to Delegated 
Regulation (EU) 2016/341, Member States shall ensure that the 
respective data requirements are such as to warrant that the 
provisions governing those declarations, notifications and proo f 
of customs status can be applied.  
5. Until the date of deployment of the UCC Customs Decisions 
system referred to in the Annex to Implementing Decision 
2014/255/EU, customs authorities may decide that appropriate 
alternative data requirements to those laid down in Annex A of 
this Regulation are to apply in respect of the following appli­
cations and authorisations:  
(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 
guarantees;  
(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 
special type;  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 27  
(m) Applications and authorisations for the use of a transit 
declaration with reduced dataset;  
(n) Applications and authorisations for the use of an electroni c 
transport document as customs declaration.  
6. Where a Member State decides in accordance with paragraph 
5 that alternative data requirements are to apply, it shall ens ure that 
those alternative data requirements allow the Member State to 
verify that the conditions for granting the authorisation 
concerned are fulfilled, and that they include at least the 
following requirements:  
(a) The identification of the applicant/holder of the authorisa tion 
(data element 3/2 Applicant/Holder of the authorisation or 
decision identification or, where lacking a valid EORI 
number of the applicant, data element 3/1 Applicant/Holder 
of the authorisation or decision);  
(b) The type of application or authorisation (data element 1/1 
Application/Decision code type);  
(c) The use of the authorisation in one or more Member States 
(data element 1/4 Geographical validity — Union), where 
applicable.  
7. Until the date of deployment of the UCC Customs Decisions 
system, customs authorities may allow that the data requirement s 
for applications and authorisations set out in Annex 12 to 
Delegated Regulation (EU) 2016/341 shall apply instead of the 
data requirements laid down in Annex A to this Regulation for 
the following procedures:  
(a) Applications and authorisations for the use of simplified 
declaration;  
(b) Applications and authorisations for centralised clearance;  
(c) Applications and authorisations for entry of data in the 
declarant's records;  
(d) Applications and authorisations for the use of inward 
processing;  
(e) Applications and authorisations for the use of outward 
processing;  
(f) Applications and authorisations for the use of end use;  
(g) Applications and authorisations for the use of temporary 
admission;  
(h) Applications and authorisations for the operation of storag e 
facilities for customs warehousing;  
8. Notwithstanding paragraph 7, until the dates of deployment 
of the UCC Automated Export System (AES) or of the upgrading 
of the National Import Systems, where an application for an aut h­
orisation is based on a customs declaration in accordance with 
Article 163(1) of this Regulation, the customs declaration shal l 
also contain the following data:  
(a) Data requirements common to all procedures:  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 28  
— Nature of the processing or use of the goods;  
— Technical descriptions of the goods and/or processed 
products and means of identifying them;  
— Estimated period for discharge;  
— Proposed office of discharge (not for end-use); and  
— Place of processing or use.  
(b) Specific data requirements for inward processing:  
— Codes of economic conditions referred to in the Appendix 
to Annex 12 of Delegated Regulation (EU) 2016/341;  
— Estimated rate of yield or method by which that rate is to 
be determined; and  
— Whether the calculation of the amount of import duty 
should be made in accordance with Article 86(3) of the 
Code (indicate ‘yes’ or ‘no’).  
___________  
(*) Commission Delegated Regulation (EU) 2016/341 of 
17 December 2015 supplementing Regulation (EU) 
No 952/2013 of the European Parliament and of the Council 
as regards transitional rules for certain provisions of the Uni on 
Customs Code where the relevant electronic systems are not 
yet operational and amending Delegated Regulation (EU) 
2015/2446 (OJ L 69, 15.3.2016, p. 1).’;  
(2) in Article 3, the following paragraphs are added:  
‘By way of derogation from the first paragraph, until the date of 
the upgrading of the EORI system provided for in the Annex to 
Implementing Decision 2014/255/EU, the common data 
requirements set out in Annex 12-01 shall not apply.  
Until the date of the upgrading of the EORI system, Member 
States shall collect and store the following data as set out in  
Annex 9, Appendix E to Delegated Regulation (EU) 2016/341, 
which shall constitute the EORI record:  
(a) data listed in points 1 to 4 of Annex 9, Appendix E to 
Delegated Regulation (EU) 2016/341;  
(b) where required by national systems, the data listed in poin ts 5 
to 12 of the Annex 9, Appendix E to Delegated 
Regulation (EU) 2016/341.  
Member States shall upload the data collected in accordance wit h 
the third paragraph of this Article on a regular basis to the E ORI 
system.  
By way of derogation from the second and third paragraph of thi s 
Article, it shall be optional for Member States to collect the data 
element listed in Title I, Chapter 3, Point 4 to Annex 12-01. W here 
that element is collected by Member States, it shall be uploade d to 
the EORI system as soon as possible after the upgrading of that  
system.’;  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 29  
(3) in Article 104, the following paragraphs are added:  
‘3. Until the dates of the upgrading of the Import Control 
System referred to in the Annex to Implementing Decision 
2014/255/EU, paragraph 2 of this Article shall not apply and th e 
lodging of an entry summary declaration shall be waived in resp ect 
of goods in postal consignments;  
4. Until the date of upgrading of the Import Control System 
referred to in the Annex to Implementing Decision 2014/255/EU, 
the lodging of an entry summary declaration shall be waived in 
respect of goods in a consignment, the intrinsic value of which  
does not exceed EUR 22, provided that the customs authorities 
accept, with the agreement of the economic operator, to carry o ut a 
risk analysis using the information contained in, or provided b y, 
the system used by the economic operator.’;  
(4) in Article 106, the following paragraph is added:  
‘3. By way of derogation from paragraphs 1 and 2 of this 
Article, until the date of upgrading of the Import Control Syst em 
referred to in the Annex to Implementing Decision 2014/255/EU, 
the entry summary declaration shall be lodged within the follow ing 
time-limits:  
(a) for flights with a duration of less than four hours, at the  latest 
by the time of the actual departure of the aircraft; and  
(b) for flights with a duration of four hours or more, at the l atest 
four hours before the arrival of the aircraft at the first airp ort in 
the customs territory of the Union.’;  
(5) in Article 112, the following paragraph is added:  
‘3. Until the dates of the upgrading of the Import Control 
System referred to in the Annex to Implementing Decision 
2014/255/EU, paragraphs 1 and 2 of this Article shall not apply .’; 
(6) in Article 113, the following paragraph is added:  
‘4. Until the dates of the upgrading of the Import Control 
System referred to in the Annex to Implementing Decision 
2014/255/EU, paragraphs 1 to 3 of this Article shall not apply. ’; 
(7) the following Article 122a is inserted:  
‘Article 122a  
RSS information and communications system  
(Article 155(2) of the Code)  
1. Until the date of deployment of the UCC Customs Decisions 
system referred to in the Annex to Implementing Decision 
2014/255/EU, the Commission and the customs authorities of the 
Member States shall, using an electronic regular shipping servi ces 
information and communication system, store and have access to 
the following information:  
(a) the data of the applications;  
(b) the regular shipping service authorisations and, where 
applicable, their amendment or revocation;  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 30  
(c) the names of the ports of call and the names of the vessels  
assigned to the service;  
(d) all other relevant information.  
2. The customs authorities of the Member State to whom the 
application has been made shall notify the customs authorities of 
the other Member States concerned by the shipping service 
through the electronic regular shipping services information an d 
communication system referred to in paragraph 1.  
3. If the customs authorities notified refuse the application i t 
shall be communicated through the electronic regular shipping 
service information and communication system referred to in 
paragraph 1.  
4. The electronic regular shipping service information and 
communication system referred to in paragraph 1 shall be used 
to store the authorisation and to notify the customs authoritie s of 
the Member States concerned by the shipping service that the 
authorisation was issued.  
5. Where an authorisation is revoked by the customs authority 
to whom the application has been made or at the request of the 
shipping company, that customs authority shall notify the revo­
cation to the customs authorities of the Member States 
concerned by the shipping service using the electronic regular 
shipping services information and communication system referred  
to in paragraph 1.’;  
(8) in Article 124, the following paragraph is added:  
‘Until the date of deployment of the UCC Proof of Union Status 
(PoUS) system referred to in the Annex to Implementing Decision  
2014/255/EU, the first paragraph of this Article shall not appl y.’; 
(9) the following Article 124a is inserted:  
‘Article 124a  
Proof of the customs status of Union goods by means of a 
‘T2L’ or ‘T2LF’ document  
(Article 6(3)(a) of the Code)  
Until the deployment of the PoUS system referred to in the 
Annex to the Implementing Decision 2014/255/EU and when a 
paper ‘T2L’ or ‘T2LF’ document is used, the following applies:  
(a) The person concerned shall enter ‘T2L’ or ‘T2LF’ in the 
right-hand subdivision of box 1 of the form and ‘T2Lbis’ or 
‘T2LFbis’ in the right-hand subdivision of box 1 of any 
continuation sheets used.  
(b) The customs authorities may authorise any persons to use 
loading lists which do not comply with all the requirements, 
where those persons:  
— are established in the Union;  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 31  
— regularly issue the proof of the customs status of Union 
goods, or whose customs authorities know that they can 
meet the legal obligations for the use of those proofs;  
— have not committed any serious or repeated offences 
against customs or tax legislation.  
(c) The authorisations referred to in point (b) shall be grante d only 
where:  
— the customs authorities are able to supervise the procedure 
and carry out controls without an administrative effort 
disproportionate to the requirements of the person 
concerned, and  
— the person concerned keeps records which enable the 
customs authorities to carry out effective controls.  
(d) A ‘T2L’ or ‘T2LF’ document shall be drawn up in a single 
original.  
(e) In case of endorsement by customs it shall comprise the 
following, which should, as far as possible, appear in box 
‘C’. Office of departure':  
— in the case of ‘T2L’ or ‘T2LF’ documents, the name and 
stamp of the competent office, the signature of an official 
of that office, the date of endorsement and either the regis­
tration number or the number of the dispatch declaration, 
where this is required;  
— in the case of continuation sheets or loading lists, the 
number appearing on the ‘T2L’ or ‘T2LF’ document, 
which shall be entered by means of a stamp including 
the name of the competent office, or by hand; where it 
is entered by hand, it shall be accompanied by the official 
stamp of the said office.  
The documents shall be returned to the person concerned.’;  
(10) in Article 126, the following paragraph is added:  
‘3. Until the date of deployment of the PoUS system referred to  
in the Annex to Implementing Decision 2014/255/EU, in case of 
endorsement by customs the endorsement shall include the name 
and stamp of the competent customs office, the signature of an 
official of that office, the date of endorsement and either the  regis­
tration number or the number of the dispatch declaration where 
such a declaration is required.’;  
(11) the following Article 126a is inserted:  
‘Article 126a  
Proof of the customs status of Union goods by production of a 
shipping company's manifest  
(Article 6(3)(a) of the Code)  
1. Until the date of deployment of the PoUS system referred to 
in the Annex to Implementing Decision 2014/255/EU, the shipping  
company's manifest shall include at least the following 
information:  
(a) the name and full address of the shipping company;  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 32  
(b) the name of the vessel;  
(c) the place and date of loading;  
(d) the place of unloading.  
The manifest shall further include, for each consignment:  
(e) the reference for the bill of lading or other commercial 
document;  
(f) the number, description, marks and reference numbers of the  
packages;  
(g) the normal trade description of the goods including suffici ent 
detail to permit their identification;  
(h) the gross mass in kilograms;  
(i) the container identification numbers, where applicable; and  
(j) the following entries for the status of the goods:  
— the letter ‘C’ (equivalent to ‘T2L’) for goods whose 
customs status of Union goods can be demonstrated,  
— the letter ‘F’ (equivalent to ‘T2LF’) for goods whose 
customs status of Union goods can be demonstrated, 
consigned to or originating in a part of the customs 
territory of the Union where the provisions of Directive 
2006/112/EC do not apply,  
— the letter ‘N’ for all other goods.  
2. In case of endorsement by customs the shipping company's 
manifest shall include the name and stamp of the competent 
customs office, the signature of an official at that office and  the 
date of endorsement.’;  
(12) Article 128 is amended as follows  
(a) the title is replaced by the following:  
‘Facilitation for issuing a means of proof by an authorised 
issuer’  
(b) paragraph 2 is replaced by the following:  
‘2. Until the date of deployment of the PoUS system 
referred to in the Annex to Implementing Decision 
2014/255/EU, the customs authorities of any Member State 
may authorise any person, established in the customs 
territory of the Union, who applies to be authorised to 
establish the customs status of Union goods by means of an 
invoice or a transport document relating to goods having the 
customs status of Union goods which value exceeds EUR 
15 000, of a ‘T2L’ or a ‘T2LF’ document or of a shipping 
company's manifest, to use such documents without having to 
present them for endorsement to the competent customs 
office.’  
(c) the following paragraphs are added:  
‘3. The authorisations referred to in paragraphs 1 and 2 
shall be issued by the competent customs office at the 
request of the person concerned.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 33  
4. The authorisation referred to in paragraph 2 shall be 
granted only where  
(a) the person concerned has not committed any serious or 
repeated offences against customs or tax legislation;  
(b) the competent customs authorities are able to supervise the  
procedure and carry out controls without an administrative 
effort disproportionate to the requirements of the person 
concerned;  
(c) the person concerned keeps records which enable the 
customs authorities to carry out effective controls; and  
(d) the person concerned regularly issues the proof of the 
customs status of Union goods, or whose competent 
customs authorities know that he can meet the legal obli­
gations for the use of those proofs.  
5. Where the person concerned has been granted the status 
of AEO in accordance with Article 38 of the Code, the 
conditions listed under paragraph 4(a) to (c) of this Article 
are deemed to be fullfilled.’;  
▼C3 
(13) the following Articles 128a to Article 128d are inserted i n 
Subsection 3 (‘Proof of the customs status of Union goods 
issued by an authorised issuer’):  
‘Article 128a  
Formalities when issuing a “T2L” or “T2LF” document, an 
invoice or transport document by an authorised issuer  
(Articles 6(2) and 6(3)(a) of the Code)  
1. Until the date of deployment of the PoUS system referred to 
in the Annex to Implementing Decision 2014/255/EU, the auth­
orised issuer shall make a copy of each “T2L” or “T2LF” 
document issued. The customs authorities shall specify the 
conditions under which the copy shall be presented for purposes  
of control and retained for at least three years.  
2. The authorisation referred to in Article 128(2) shall specif y, 
in particular:  
(a) the customs office assigned responsibility for 
pre-authenticating the “T2L” or “T2LF” forms used for 
drawing up the documents concerned, for the purposes of 
Article 128b(1);  
(b) the manner in which the authorised issuer shall establish t hat 
the forms have been properly used;  
(c) the excluded categories or movements of goods;  
(d) the period within which and the manner in which the auth­
orised issuer shall notify the competent customs office in orde r 
to enable it to carry out any necessary controls before 
departure of the goods.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 34  
(e) that the front of the commercial documents concerned or box  
“C”. Office of departure' on the front of the forms used for th e 
purposes of compiling the “T2L” or “T2LF” document and, 
where appropriate, the continuation sheets, shall be stamped in  
advance with the stamp of the customs office referred to in 
paragraph 2(a) and signed by an official of that office; or  
(i) stamped in advance with the stamp of the customs office 
referred to in paragraph 2(a) and signed by an official of 
that office; or  
(ii) stamped by the authorised issuer with a special stamp. The  
stamp may be pre-printed on the forms where the printing 
is entrusted to a printer approved for that purpose. Boxes 1 
and 2 and 4 to 6 of the special stamp have to be 
completed with the following information:  
— Coat of arms or any other signs or letter characterising 
the country;  
— Competent customs office;  
— Date;  
— Authorised issuer; and  
— Authorisation number.  
(f) Not later than on consignment of the goods, the authorised 
issuer shall complete and sign the form. He shall also enter 
in box “D”. Control by “office of departure” of the “T2L” or 
“T2LF” document, or in a clearly identifiable space on the 
commercial document used, the name of the competent 
customs office, the date of completion of the document, and 
one of the following endorsements:  
— Expedidor autorizado  
— Godkendt afsender  
— Zugelassener Versender  
— Εγκεκριμένος αποστολέας  
— Authorised consignor  
— Expéditeur agréé  
— Speditore autorizzato  
— Toegelaten afzender  
— Expedidor autorizado  
— Hyväksytty lähettäjä  
— Godkänd avsändare  
— Schválený odesílatel  
— Volitatud kaubasaatja  
— Atzītais nosūtītājs  
— Įgaliotas siuntėjas  
— Engedélyezett feladó  
— Awtorizzat li jibgħat  
— Upoważniony nadawca  
— Pooblaščeni pošiljatelj  
— Schválený odosielateľ  
— Одобрен изпращач  
— Expeditor agreat  
— Ovlašteni pošiljatelj  ▼C3
 02016R0341 — EN — 15.03.2021 — 003.001 — 35  
Article 128b  
Facilitations for an authorised issuer  
(Article 6(3)(a) of the Code)  
1. Until the date of deployment of the PoUS system referred to 
in the Annex to Implementing Decision 2014/255/EU, the auth­
orised issuer may be authorised not to sign “T2L” or “T2LF” 
documents or commercial documents used bearing the special 
stamp referred to in Article 128a(2)(e)(ii) which are drawn up 
by an electronic or automatic data processing system. Such auth ­
orisation shall be subject to the condition that the authorised  issuer 
has previously given those authorities a written undertaking 
acknowledging his liability for the legal consequences arising 
from all “T2L” or “T2LF” documents or commercial documents 
issued bearing the special stamp.  
2. T2L or “T2LF” documents or commercial documents drawn 
up in accordance with paragraph 1 shall contain in place of the  
authorised issuer's signature one of the following endorsements : 
— Dispensa de firma  
— Fritaget for underskrift  
— Freistellung von der Unterschriftsleistung  
— Δεν απαιτείται υπογραφή  
— Signature waived  
— Dispense de signature  
— Dispensa dalla firma  
— Van ondertekening vrijgesteld  
— Dispensada a assinatura  
— Vapautettu allekirjoituksesta  
— Befriad från underskrift  
— Podpis se nevyžaduje  
— Allkirjanõudest loobutud  
— Derīgs bez paraksta  
— Leista nepasirašyti  
— Aláírás alól mentesítve  
— Firma mhux meħtieġa  
— Zwolniony ze składania podpisu  
— Opustitev podpisa  
— Oslobodenie od podpisu  
— Освободен от подпис  
— Dispensă de semnătură  
— Oslobođeno potpisa.  ▼C3
 02016R0341 — EN — 15.03.2021 — 003.001 — 36  
Article 128c  
Authorisation to draw up the shipping company's manifest 
after departure  
(Article 153(2) of the Code)  
Until the date of deployment of the PoUS system referred to in the 
Annex to Implementing Decision 2014/255/EU, the customs 
authorities of the Member States may authorise shipping 
companies not to draw up the shipping company's manifest 
referred to in Article 199(2) of Implementing Regulation (EU) 
2015/2447 serving to demonstrate the customs status of Union 
goods until, at the latest, the day after the departure of the 
vessel and, in any case, before its arrival at the port of dest ination.  
Article 128d  
Conditions to be authorised to draw up the shipping 
company's manifest after departure  
(Articles 6(3)(a) and 153(2) of the Code)  
1. Until the date of deployment of the UCC Customs Decisions 
system referred to in the Annex to Implementing Decision 
2014/255/EU, the authorisation not to draw up the shipping 
company's manifest serving to demonstrate the customs status of  
Union goods until, at the latest, the day after the departure o f the 
vessel and, in any case, before its arrival at the port of dest ination, 
shall be granted only to international shipping companies which  
fulfil the following conditions:  
(a) they are established in the Union;  
(b) they regularly issue the proof of the customs status of Uni on 
goods, or whose customs authorities know that they can meet 
the legal obligations for the use of those proofs;  
(c) they have not committed any serious or repeated offences 
against customs or tax legislation;  
(d) they use electronic data interchange systems to transmit 
information between the ports of departure and destination in 
the customs territory of the Union;  
(e) they operate a significant number of voyages between the 
Member States on recognised routes.  
2. The authorisations referred to in paragraph 1 shall be grant ed 
only where:  
(a) the customs authorities are able to supervise the procedure  and 
carry out controls without an administrative effort dispropor­
tionate to the requirements of the person concerned, and  
(b) the persons concerned keep records which enable the customs  
authorities to carry out effective controls.  
3. Where the person concerned holds an AEO certificate 
referred to in Article 38(2)a of the Code, the requirements set  
out in paragraph 1(c) and 2(b) of this Article shall be deemed to 
be met.  ▼C3
 02016R0341 — EN — 15.03.2021 — 003.001 — 37  
4. On receipt of an application, the customs authorities of the  
Member State where the shipping company is established shall 
notify the other Member States in whose respective territories 
the ports of departure and intended destination are situated of  
that application.  
If no objection is received within 60 days of the date of notif i­
cation, the customs authorities shall authorise use of the simp lified 
procedure described in in Article 128c.  
This authorisation shall be valid in the Member States concerne d 
and shall apply only to transport operations between the ports to 
which it refers.  
5. The simplification shall be operated as follows:  
(a) the manifest for the port of departure shall be transmitted  by 
electronic data interchange system to the port of destination;  
(b) the shipping company shall enter in the manifest the 
information indicated in Article 126a;  
(c) the manifest transmitted by electronic data exchange (data 
exchange manifest) shall be presented to the customs 
authorities at the port of departure at the latest on the 
working day following the departure of the vessel and in 
any case before it arrives at the port of destination. The 
customs authorities may require a printout of the data 
exchange manifest to be presented when they do not have 
access to an information system as approved by the customs 
authorities containing the data exchange manifest;  
(d) the data exchange manifest shall be presented to the custom s 
authorities at the port of destination. The customs authorities  
may require a printout of the data exchange manifest to be 
presented when they do not have access to an information 
system as approved by the customs authorities containing the 
data exchange manifest.  
6. The following notifications shall be made:  
(a) the shipping company shall notify all offences and irregu­
larities to the customs authorities;  
(b) the customs authorities at the port of destination shall no tify 
the customs authorities at the port of departure and the 
authority which issued the authorisation of all offences and 
irregularities at the earliest opportunity.’;  
▼B 
(14) in Article 138, the following paragraph is added:  
‘However, the dates of the upgrading of the National Import 
Systems for the Member State where the goods are deemed to 
be declared, as referred to in the Annex to Implementing 
Decision 2014/255/EU, the following shall apply:  
(a) point (f) of the first paragraph shall only apply where the  
goods in question also benefit from relief from other 
charges, and  
(b) goods the intrinsic value of which does not exceed EUR 22 
shall be deemed to be declared for release for free circulation  
in accordance with Article 141.’;  ▼C3
 02016R0341 — EN — 15.03.2021 — 003.001 — 38  
(15) in Article 141, the following paragraph is added:  
‘5. Until the dates of the upgrading of the National Import 
Systems for the Member State where the goods are deemed to 
be declared, as referred to in the Annex to Implementing 
Decision 2014/255/EU, goods the intrinsic value of which does 
not exceed EUR 22 shall be deemed to be declared for release 
for free circulation by their presentation to customs pursuant to 
Article 139 of the Code provided that the data required are 
accepted by the customs authorities.’  
(16) in Article 144, the following paragraphs are added:  
‘Until the dates of the upgrading of the relevant National Impo rt 
Systems necessary for the submission of presentation notificati ons, 
as referred to in the Annex to Implementing Decision 
2014/255/EU, the customs declaration for release for free circu ­
lation of goods in postal consignments referred to in the first  
paragraph shall be considered to have been lodged and accepted 
by the act of their presentation to customs, provided the goods  are 
accompanied by a CN22 declaration/or a CN23 declaration or 
both.  
In the cases referred to in the first subparagraph of Article 1 41, 
paragraph 2 and in paragraph 3 of that Article, the consignee s hall 
be considered to be the declarant and, where applicable, the de btor. 
In the cases referred to in the second subparagraph of Article 141, 
paragraph 2 and in paragraph 4 of that Article, the consignor s hall 
be considered to be the declarant and, where applicable, the de btor. 
The customs authorities may provide that the postal oeprators s hall 
be considered as the declarant, and, where applicable, as the 
debtor.’;  
(17) in Article 146, the following paragraph is added:  
‘4. Until the respective dates of deployment of the AES and the  
upgrading of the relevant National Import Systems referred to i n 
the Annex to Implementing Decision 2014/255/EU and without 
prejudice to Article 105(1) of the Code, customs authorities ma y 
allow for deadlines other than those specified in paragraphs 1 and 
3 of this Article.’;  
(18) in Article 181, the following paragraph is added:  
‘5. Until the dates of deployment of the UCC Information 
Sheets (INF) for Special Procedures system referred to in the 
Annex to Implementing Decision 2014/255/EU, by derogation 
from paragraph 1 of this Article, means other than electronic 
data processing techniques may be used.’  
(19) in Article 184, the following paragraph is added:  
‘Until the dates of the upgrading of the New Computerised Trans it 
System referred to in the Annex to Implementing Decision 
2014/255/EU, the MRN of a transit declaration shall be 
submitted to the customs authorities by the means referred to i n 
points (b) and (c) of the first paragraph.’  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 39  
Article 56  
Dates of the upgrading or deployment of the electronic systems 
concerned  
1. The Commission shall publish on its website a detailed overv iew 
of the dates of the upgrading or deployment of the electronic s ystems 
referred to in the Annex to Implementing Decision 2014/255/EU. The 
Commission shall keep that overview up to date.  
▼M2 __________  
▼B 
Article 57  
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
 02016R0341 — EN — 15.03.2021 — 003.001 — 40  
__________  
▼C1 
ANNEX 2
  ▼M3
 02016R0341 — EN — 15.03.2021 — 003.001 — 41
  
► (1) C2 ▼C1
 02016R0341 — EN — 15.03.2021 — 003.001 — 42  
ANNEX 3
  
► (1) C2 ▼C1
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► (1) C2 ▼C1
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► (1) C2 ▼C1
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▼C1
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▼C1
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ANNEX 4
  
► (1) (2) (3)  C2 ▼C1
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► (1) (2) (3) (4)  C2 ▼C1
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ANNEX 5
  
► (1) C2 ▼C1
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▼C1
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ANNEX 6
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EXPLANATORY NOTES  
1. Applicant:  
Enter the full name of the applicant economic operator as recor ded in the EORI 
system.  
2. Legal status of applicant:  
Enter the legal status as mentioned in the document of establis hment.  
3. Date of establishment  
Enter — with numbers — the day, month and year of establishment . 
4. Address of establishment  
Enter the full address of the place where your entity was estab lished, including 
the country.  
5. Location of main place of business:  
Enter the full address of the place of your business where the main activities are 
carried out.  
6. Contact person:  
Indicate the full name, phone and fax numbers, and e-mail addre ss of the contact 
person designated by you within your company to be contacted by  the customs 
authorities when examining the application.  
7. Correspondence address:  
Fill in only in if this differs from your address of establishm ent. 
8.9. and 10.  VAT, Trader Identification and Legal registration numbers:  
Enter the required numbers  
The Trader identification Number(s) is (are) the identification  number(s) 
registered by the customs authority(es)  
The legal registration number is the registration number given by the company 
registration office.  
If the numbers are the same, enter only the VAT ID number  
If the applicant has no Trader Identification Number because e. g. in the 
applicant's Member State this number does not exist, leave the box blank.  
11. Requested type of authorisation:  
Make a cross in the relevant box.  
12. Economic sector of activity:  
Describe your activity.  
13. Member States, where customs related activities are carried out:  
Enter the relevant ISO alpha-2 country code(s).  
14. Border crossing information:  
Indicate the names of customs offices regularly used for border  crossing.  
15. Simplifications or facilitations already granted, certificates mentioned in 
Article 28(2) of Commission Implementing Regulation (EU) 2015/2447, 
and/or status of regulated agent or known consignor obtained as 
mentioned in Article 28(3) of Implementing Regulation (EU) 2015/2447:  ▼B
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In case of simplifications already granted, indicate the type o f simplification, the 
relevant customs procedure, and the authorisation number. The r elevant customs 
procedure shall be entered in the form of the codes used in the  second or third 
subdivision of Box 1 of the single administrative document.  
In case the applicant is the holder of one or more authorisatio ns/certificates 
mentioned above indicate the type and the number of the authori sation/ 
certificate(s).  
16, 17 and 18.  Offices for documentations/main accounts:  
Enter the full addresses of the relevant offices. If the office s have the same 
address, fill in only box 16.  
19. Name, date and signature of the applicant:  
Signature: the signatory should add his capacity. The signatory  should always be 
the person who represents the applicant as a whole.  
Name: name of the applicant and the stamp of the applicant.  
Number of annexes: the applicant shall give the following gener al information:  
1. Overview of the principal owners/shareholders, stating names  and addresses 
and their proportional interests. Overview of the members of th e board of 
directors. Are owners known by the customs authorities for prev ious 
non-compliant behaviour?  
2. The person responsible in the applicant's administration for  customs matters.  
3. Description of the economic activities of the applicant.  
4. Specification of the location details of the various sites o f the applicant and 
brief descriptions of the activities in each site. Specificatio n of whether the 
applicant and each site acts within the supply chain in its own  name and its 
own behalf, or acts in its own name and on behalf on another pe rson, or acts 
in name of and on behalf of another person.  
5. Specification of whether the goods are bought from and/or su pplied to 
companies which are affiliated with the applicant.  
6. Description of the internal structure of the organisation of  the applicant. 
Please attach, if it exists, documentation on the functions/com petencies for 
each department and/or function.  
7. The number of the employees in total and for each division.  
8. The names of the key office-holders (managing directors, div isional heads, 
accounting managers, head of customs division etc.). Descriptio n of the 
adopted routines in situation when the competent employee is no t present, 
temporarily or permanently.  
9. The names and the position within the organisation of the ap plicant who 
have specific customs expertise. Assessment of the level of kno wledge of 
these persons in regards of the use of IT technology in customs  and 
commercial processes and general commercial matters.  
10. Agreement or disagreement with the publication of the infor mation in the 
AEO authorisation in the list of authorised economic operator r eferred to in 
Article 14x(4).  ▼B
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ANNEX 7
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EXPLANATORY NOTES  
Authorisation number  
The Authorisation number shall always begin with the ISO alpha- 2 country code 
of the issuing Member State, followed by one of the following l etters:  
AEOC for AEO Authorisation — Customs Simplifications  
AEOS for AEO Authorisation — Security and Safety  
AEOF for AEO Authorisation — Customs Simplifications/Security a nd Safety  
The letters as described above should be followed by the nation al authorisation 
number.  
1. Holder of the AEO Authorisation  
The full name of the Holder shall be mentioned, as indicated in  Box 1 of the 
Application form in Annex 1C, as well as the VAT ID number(s) a s indicated in 
Box 8 of the Application form, if relevant the Trader Identific ation Number(s) as 
indicated in Box 9 of the Application form, and the Legal regis tration number as 
indicated in Box 10 of the Application form.  
2. Issuing authority  
Signature, the name of the Member State's customs administratio n and the stamp.  
The name of the Member State's customs administration can be me ntioned on a 
regional level, if the customs administration organisational st ructure requires it.  
Reference to the type of the Authorisation  
Make a cross in the relevant box.  
3. Date from which the Authorisation is effective  
Indicate the day, the month and the year, in accordance with Ar ticle 29 of 
Commission Delegated Regulation (EU) 2015/2446.  ▼B
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ANNEX 8
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▼B
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▼B
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ANNEX 9  
Appendix A  
1. Introductory notes to the tables  
Note 1.  Generalities  
1.1. The summary declaration that must be lodged for goods ente ring or 
leaving the customs territory of the Union contains the informa tion 
detailed in Tables 1 to 5 for each of the situations or modes o f 
transport concerned. The diversion request that needs to be mad e 
where an active means of transport entering the customs territo ry of 
the Union is to arrive first at a customs office located in a M ember 
State that was not declared in the entry summary declaration co ntains 
the information detailed in Table 6.  
1.2. Tables 1 to 7 include all data elements necessary for the procedures, 
declarations and diversion requests concerned. They provide com pre­
hensive views of the requirements necessary for the various pro cedures, 
declarations and diversion requests.  
1.3. The headings of the columns are self-explanatory and refer  to these 
procedures and declarations.  
1.4. An ‘X’ in a given cell of the tables indicates that the da ta element 
concerned is requested for the procedure or declaration describ ed in the 
title of the relevant column at the declaration item of goods l evel. A 
‘Y’ in a given cell of the tables indicates that the data eleme nt 
concerned is requested for the procedure or declaration describ ed in 
the title of the relevant column at declaration header level. A  ‘Z’ in a 
given cell of the tables indicates that the data element concer ned is 
requested for the procedure or declaration described in the tit le of the 
relevant column at the conveyance report level. Any combination  of 
these symbols ‘X’, ‘Y’ and ‘Z’ means that the data element conc erned 
can be requested for the procedure or declaration described in the title 
of the relevant column at any of the levels concerned.  
1.5. The descriptions and notes contained in Section 4 in respe ct of entry 
and exit summary declaration, of simplified procedures and of 
diversion requests apply to the data elements referred to in Ta bles 1 
to 7.  
Note 2.  Customs declaration used as an entry summary declaration  
2.1. Where a customs declaration, as referred to in Article 162  of the Code, 
is used as a summary declaration, in accordance with Article 13 0(1) of 
the Code, that declaration must, in addition to the particulars  required 
for the specific procedure under Appendix C1 or Appendix C2, in clude 
the particulars set out in column ‘Entry summary declaration’ o f Tables 
1 to 4.  
Where a customs declaration, as referred to in Article 166 of t he Code, 
is used as a summary declaration, in accordance with Article 13 0(1) of 
the Code, that declaration must, in addition to the particulars  required 
for the specific procedure in Table 7, include the particulars set out in 
column ‘Entry summary declaration’ of Tables 1 to 4.  
2.2. Where a customs declaration, as referred to in Article 162  of the Code 
is presented by an AEO under article 38, 2, b of the code and i s used 
as a summary declaration, in accordance with Article 130(1) of the 
Code, that declaration must, in addition to the particulars req uired for 
the specific procedure under Appendix C1 or Appendix C2, includ e the 
particulars set out in column ‘AEO Entry summary declaration’ o f 
Table 5.  ▼B
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Where a customs declaration, as referred to in Article 166 of t he Code 
is presented by an AEO under article 38, 2, b of the code and i s used 
as a summary declaration, in accordance with Article 130(1) of the 
Code, that declaration must, in addition to the particulars req uired for 
the specific procedure in Table 7, include the particulars set out in 
column ‘AEO Entry summary declaration’ of Table 5.  
Note 3.  Customs declaration at export  
3.1. Where a customs declaration, as referred to in Article 162  of the Code, 
is required, in accordance with Article 263(3)(a) of the Code, that 
declaration must, in addition to the particulars required for t he 
specific procedure under Appendix C1 or Appendix C2, include th e 
particulars set out in column ‘Exit summary declaration’ of Tab les 1 
and 2.  
Where a customs declaration, as referred to in Article 166 of t he Code, 
is required, in accordance with Article 263(3)(a) of the Code, that 
declaration must, in addition to the particulars required for t he 
specific procedure in Table 7, include the particulars set out in 
column ‘Exit summary declaration’ of Tables 1 and 2.  
Note 4.  Other specific circumstances in respect of exit and entry summ ary 
declarations and particular types of goods traffic. Note to Tab les 2 to 4  
4.1. The columns ‘Exit summary declaration — Express consignmen ts’ and 
‘Entry summary declaration — Express consignments’ of Table 2 c over 
the required data which shall be provided electronically to cus toms 
authorities for risk-analysis purposes prior to departure or ar rival of 
express consignments. Postal services may choose to provide ele c­
tronically the data contained in those columns of Table 2 to cu stoms 
authorities for risk-analysis purposes prior to departure or ar rival of 
postal consignments.  
▼M2 __________  
▼B 
4.5. Tables 3 and 4 contain the information necessary for entry  summary 
declarations in the context of road and rail modes of transport . 
4.6. Table 3 for road mode of transport applies also in case of  multimodal 
transport, unless otherwise provided in Section 4.  
Note 5.  Simplified procedures  
5.1. The declarations for simplified procedures referred to in Article 166 of 
the Code contain the information detailed in Table 7.  
5.2. The reduced format for certain data elements provided for simplified 
procedures does not limit or influence the requirements set out  in 
Appendices C1 and D1, notably in respect of the information to be 
provided in supplementary declarations.  
2. Requirements for entry and exit summary declarations  
2.1. Situation for air, sea, inland waterways and other modes of transport or 
situations not referred to under Tables 2 to 4 — Table 1  ▼B
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Name  Exit summary declaration 
(See note 3.1)  Entry summary 
declaration 
(See note 2.1)  
Number of items  Y  Y  
Unique consignment reference number  X/Y  X/Y  
Transport document number  X/Y  X/Y  
Consignor  X/Y  X/Y  
Person lodging the summary declaration  Y  Y  
Consignee  X/Y  X/Y  
Carrier  Z  
Notify party  X/Y  
Identity and nationality of active means of 
transport crossing the border  Z 
Conveyance reference number  Z  
First place of arrival code  Z  
Date and time of arrival at first place of 
arrival in Customs territory  Z 
Country(ies) of routing codes  Y  Y  
Mode of transport at the border  Z  
Customs office of exit  Y  
Location of goods  Y  
Place of loading  X/Y  
Place of unloading code  X/Y  
Goods description  X  X  
Type of packages (code)  X  X  
Number of packages  X  X  
Shipping marks  X/Y  X/Y  
Equipment identification number, if 
containerised  X/Y X/Y  
Goods item number  X  X  
Commodity code  X  X  
Gross mass (kg)  X/Y  X/Y  
UN Dangerous Goods code  X  X  
Seal number  X/Y  X/Y  
Transport charges method of payment 
code  X/Y X/Y  ▼B
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Name  Exit summary declaration 
(See note 3.1)  Entry summary 
declaration 
(See note 2.1)  
Declaration date  Y  Y  
Signature/Authentication  Y  Y  
Other specific circumstance indicator  Y  Y  
Subsequent customs office(-s) of entry 
code  Z 
2.2. Express consignments — Table 2  
Name  Exit summary declaration — 
Express consignments 
(See notes 3.1 and 4.1 to 4.3)  Entry summary 
declaration — Express 
consignments 
(See notes 2.1 and 4.1 to 
4.3) 
Unique consignment reference number  
Transport document number  
Consignor  X/Y  X/Y  
Person lodging the summary declaration  Y  Y  
Consignee  X/Y  X/Y  
Carrier  Z  
Conveyance reference number  Z  
Date and time of arrival at first place of 
arrival in customs territory  Z 
Country(ies) of routing codes  Y  Y  
Mode of transport at the border  Z  
Customs office of exit  Y  
Location of goods  Y  
Place of loading  Y  
Place of unloading code  X/Y  
Goods description  X  X  
Equipment identification number, if 
containerised  
Goods item number  X  X  
Commodity code  X  X  
Gross mass (kg)  X/Y  X/Y  
UN Dangerous Goods Code  X  X  
Transport charges method of payment 
code  X/Y X/Y  ▼B
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Name  Exit summary declaration — 
Express consignments 
(See notes 3.1 and 4.1 to 4.3)  Entry summary 
declaration — Express 
consignments 
(See notes 2.1 and 4.1 to 
4.3) 
Declaration date  Y  Y  
Signature/Authentication  Y  Y  
Other specific circumstance indicator  Y  Y  
Subsequent customs office(-s) of entry 
code  Z 
2.3. Road mode of transport — Entry summary declaration information — 
Table 3  
Name  Road — Entry summary 
declaration 
(See note 2.1)  
Number of items  Y  
Unique consignment reference number  X/Y  
Transport document number  X/Y  
Consignor  X/Y  
Person lodging the summary declaration  Y  
Consignee  X/Y  
Carrier  Z  
Identity and nationality of active means of 
transport crossing the border  Z 
First place of arrival code  Z  
Date and time of arrival at first place of arrival 
in Customs territory  Z 
Countries of routing codes  Y  
Mode of transport at the border  Z  
Place of loading  X/Y  
Place of unloading code  X/Y  
Goods description  X  
Type of packages code  X  
Number of packages  X  
Equipment identification number if 
containerised  X/Y 
Goods item number  X  
Commodity code  X  
Gross mass (kg)  X/Y  
Transport charges method of payment code  X/Y  ▼B
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Name  Road — Entry summary 
declaration 
(See note 2.1)  
UN Dangerous Goods Code  X  
Seal number  X/Y  
Declaration date  Y  
Signature/Authentication  Y  
Other specific circumstance indicator  Y  
2.4. Rail mode of transport — Entry summary declaration information — 
Table 4  
Name  Rail — Entry summary 
declaration (See note 2.1)  
Number of items  Y  
Unique consignment reference number  X/Y  
Transport document number  X/Y  
Consignor  X/Y  
Person lodging the entry summary declaration  Y  
Consignee  X/Y  
Carrier  Z  
Identity and nationality of active means of 
transport crossing the border  Z 
Conveyance reference number  Z  
First place of arrival code  Z  
Date and time of arrival at first place of arrival 
in Customs territory  Z 
Countries of routing codes  Y  
Mode of transport at the border  Z  
Place of loading  X/Y  
Place of unloading code  X/Y  
Goods description  X  
Type of packages code  X  
Number of packages  X  
Equipment identification number, if 
containerised  X/Y 
Goods item number  X  
Commodity code  X  
Gross mass (kg)  X/Y  ▼B
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Name  Rail — Entry summary 
declaration (See note 2.1)  
Transport charges method of payment code  X/Y  
UN Dangerous Goods Code  X  
Seal number  X/Y  
Declaration date  Y  
Signature/Authentication  Y  
Other specific circumstance indicator  Y  
2.5. Authorised economic operators — reduced data requirements for entry 
summary declarations — Table 5  
Name  Entry summary declaration 
(See note 2.2)  
Unique consignment reference number  X/Y  
Transport document number  X/Y  
Consignor  X/Y  
Person lodging the summary declaration  Y  
Consignee  X/Y  
Carrier  Z  
Notify party  X/Y  
Identity and nationality of active means of 
transport crossing the border  Z 
Conveyance reference number  Z  
First place of arrival code  Z  
Date and time of arrival at first place of arrival 
in Customs territory  Z 
Country(ies) of routing codes  Y  
Mode of transport at the border  Z  
Customs office of exit  
Place of loading  X/Y  
Goods description  X  
Number of packages  X  
Equipment identification number, if 
containerised  X/Y 
Goods item number  X  ▼B
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Name  Entry summary declaration 
(See note 2.2)  
Commodity code  X  
Declaration date  Y  
Signature/Authentication  Y  
Other specific circumstance indicator  Y  
Subsequent customs office(-s) of entry code  Z  
2.6. Requirements for diversion requests — Table 6  
Name  
Mode of transport at the border  Z  
Identification of means of transport crossing 
the border  Z 
Date and time of arrival at first place of arrival 
in Customs territory  Z 
Country code of the declared first office of 
entry  Z 
Person requesting the diversion  Z  
MRN  X  
Goods item number  X  
First place of arrival code  Z  
Actual first place of arrival code  Z  
3. Requirements for simplified declaration — Table 7  
Name  Simplified declaration export 
(See note 3.1)  Simplified declaration 
import (See note 2.1)  
Declaration  Y  Y  
Number of items  Y  Y  
Unique consignment reference number  X  X  
Transport document number  X/Y  X/Y  
Consignor/exporter  X/Y  
Consignee  X/Y  
Declarant/representative  Y  Y  
Declarant/representative status code  Y  Y  
Currency code  X  
Customs office of exit  Y  
Goods description  X  X  
Type of packages (code)  X  X  ▼B
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Name  Simplified declaration export 
(See note 3.1)  Simplified declaration 
import (See note 2.1)  
Number of packages  X  X  
Shipping marks  X/Y  X/Y  
Equipment identification number, if 
containerised  X/Y 
Goods item number  X  X  
Commodity code  X  X  
Gross mass (kg)  X  
Procedure  X  X  
Net mass (kg)  X  X  
Item amount  X  
Reference number for entry into the 
declarant's records  X X  
Number of the authorisation  X  X  
Additional information  X  
Declaration date  Y  Y  
Signature/Authentication  Y  Y  
4. Data elements explanatory notes.  
MRN  
Diversion request: The Movement Reference Number is an alternat ive to the 
following two data elements:  
— Identification of the means of transport crossing the border,  
— Date and time of arrival at first place of arrival in customs  territory.  
Declaration  
Enter the codes provided for in Appendix D1 for SAD Box 1, 1st and 2nd 
subdivisions.  
Number of items  ( 1 ) 
Total number of items declared in the declaration or in the sum mary 
declaration.  
[Ref.: SAD Box 5]  
Unique consignment reference number  
Unique number assigned to goods, for entry, import, exit and ex port. 
WCO (ISO15459) codes or equivalent shall be used.  
Summary declarations: it is an alternative to the transport doc ument number 
when the latter is not available.  
Simplified procedures: the information can be provided where av ailable.  
This element provides a link to other useful sources of informa tion. 
[Ref.: SAD Box 7]  ▼B 
( 1 ) Automatically generated by computer systems.
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Transport document number  
Reference of the transport document that covers the transport o f goods into 
or out of the customs territory. Where the person lodging the e ntry summary 
declaration is different from the carrier, the transport docume nt number of 
the carrier shall also be provided.  
This includes the code for the type of transport document as pr ovided for in 
Appendix D1, followed by the identification number of the docum ent 
concerned.  
This element is an alternative to the unique consignment refere nce number 
[UCR] when the latter is not available. It provides a link to o ther useful 
sources of information.)  
Exit ship and aircraft supplies summary declarations: invoice o r loading list 
number.  
Entry road mode of transport summary declarations: this informa tion shall 
be provided to the extent available and may include both refere nces to TIR 
carnet and to CMR.  
Consignor  
Party consigning goods as stipulated in the transport contract by the party 
ordering transport.  
Exit summary declarations: This information must be provided wh en it is 
different from the person lodging the summary declaration. This  information 
takes the form of the consignor EORI number whenever that numbe r is 
available to the person lodging the summary declaration. If the  consignor 
EORI number is not available, the full name and address of the consignor 
shall be provided. Where the particulars required for an exit s ummary 
declaration are included in a customs declaration in accordance  with 
Article 263(3)(a) of the Code and with Article 162 of the Code,  this 
information corresponds to the ‘Consignor/Exporter’ of that cus toms 
declaration.  
Where facilitations are granted in the framework of a third cou ntry traders' 
partnership programme which is recognised by the Union, this in formation 
may take the form of a third country unique identification numb er which has 
been made available to the Union by the third country concerned . That 
number may be used whenever available to the person lodging the  
summary declaration.  
The structure of the number is as follows:  
Field  Content  Field type  Format  Examples  
1 Identifier of the third 
country (ISO alpha 2 
country code)  Alphabetic 2  a 2  US 
JP 
CH 
2 Unique identification 
number in a third 
country  Alphanumeric 
up to 15  An..15  1234567890ABCDE 
AbCd9875F 
pt20130101aa  
Examples: ‘US1234567890ABCDE ’ for a consignor in the US (count ry 
code: US) whose unique identification number is 1234567890ABCDE . 
‘JPAbCd9875F’ for a consignor in Japan (country code: JP) whose  
unique identification number is AbCd9875F. ‘CHpt20130101aa’ for  a  
consignor in Switzerland (country code: CH) whose unique identi fication 
number is pt20130101aa.  
Identifier of the third country: the European Union's alphabeti cal codes for 
countries and territories are based on the current ISO alpha 2 codes (a2) in 
so far as they are compatible with the country codes laid down in 
accordance with Article 5(2) of Regulation (EC) No 471/2009 of the ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 71  
European Parliament and of the Council of 6 May 2009 on Communi ty 
statistics relating to external trade with non-member countries  and repealing 
Council Regulation (EC) No 1172/95 (  1 ). 
When a consignor EORI number or a consignor third country uniqu e identi­
fication number is provided, his name and address shall not be provided.  
Entry summary declarations: This information takes the form of the 
consignor EORI number whenever that number is available to the person 
lodging the summary declaration. If the consignor EORI number i s not 
available, the full name and address of the consignor shall be provided.  
Where facilitations are granted in the framework of a third cou ntry traders' 
partnership programme which is recognised by the Union, this in formation 
may take the form of a third country unique identification numb er which has 
been made available to the Union by the third country concerned . That 
number may be used whenever available to the person lodging the  
summary declaration. The structure of that number corresponds t o the 
structure as specified in the ‘Exit summary declarations’ part of this data 
element explanatory note.  
When a consignor EORI number or a consignor third country uniqu e identi­
fication number is provided, his name and address shall not be provided.  
Consignor/exporter  
Party who makes or on whose behalf the export declaration is ma de and 
who is the owner of the goods or has similar right of disposal over them at 
the time when the declaration is accepted.  
Enter the EORI number referred to in Article 1(18) of Delegated  Regu­
lation (EU) 2015/2446. Where the consignor/exporter does not ha ve an 
EORI number, the customs administration may assign him an ad ho c 
number for the declaration concerned.  
[Ref.: SAD Box 2]  
Person lodging the summary declaration  
This information takes the form of the EORI number of the perso n lodging 
the summary declaration; his name and address shall not be prov ided.  
Entry summary declarations: one of the persons mentioned in Art icle 127(4) 
of the Code.  
Exit summary declarations: party defined in Article 271(2) of t he Code. This 
information shall not be provided where, in accordance with Art icle 263(1) 
of the Code, the goods are covered by a customs declaration.  
Note:  This information is necessary to identify the person responsib le for 
presenting the declaration.  
Person requesting the diversion:  
Diversion request: the person making the request for a diversio n at entry. 
This information takes the form of the EORI number of the perso n 
requesting the diversion; his name and address shall not be pro vided.  
Consignee:  
Party to whom goods are actually consigned.  ▼B 
( 1 ) OJ L 152, 16.6.2009, p. 23.
 02016R0341 — EN — 15.03.2021 — 003.001 — 72  
Exit summary declarations: In cases referred to in Article 215( 2) third 
subparagraph of Implementing Regulation (EU) 2015/2447, this in formation 
in the form of the full name and address of the consignee shall  be provided 
where available. Where the goods are carried under a negotiable  bill of 
lading that is ‘to order blank endorsed’, the consignee is unkn own, his 
particulars shall be replaced by the following code in Box 44 o f an 
export declaration:  
Legal basis  Subject  Box  Code  
Appendix A  Situations where negotiable bills of 
lading that are ‘to order blank 
endorsed’ are concerned, in the case 
of exit summary declarations, where 
the consignee particulars are 
unknown.  44 30600  
It takes the form of the consignee EORI number whenever that nu mber is 
available to the person lodging the summary declaration. If the  consignee 
EORI number is not available, the full name and address of the consignee 
shall be provided.  
Where facilitations are granted in the framework of a third cou ntry traders' 
partnership programme which is recognised by the Union, this in formation 
may take the form of a third country unique identification numb er which has 
been made available to the Union by the third country concerned . That 
number may be used whenever available to the person lodging the  
summary declaration. The structure of that number corresponds t o the 
structure as specified in ‘Exit summary declarations’ part of t he data 
element explanatory note entitled ‘Consignor’.  
Where a consignee EORI number or a consignee third country uniq ue 
identification number is provided, his name and address shall n ot be 
provided.  
Entry summary declarations: This information must be provided w hen 
different from the person lodging the summary declaration. Wher e the 
goods are carried under a negotiable bill of lading that is ‘to  order blank 
endorsed’, the consignee is unknown and his particulars shall b e replaced by 
the following code 10600:  
Legal basis  Subject  Code  
Appendix A  Situations where negotiable bills of 
lading that are ‘to order blank 
endorsed’ are concerned, in the case 
of entry summary declarations, where 
the consignee particulars are 
unknown  10600  
Where this information must be provided, it takes the form of t he consignee 
EORI number whenever that number is available to the person lod ging the 
summary declaration. If the consignee EORI number is not availa ble, the 
full name and address of the consignee shall be provided.  
Where facilitations are granted in the framework of a third cou ntry traders' 
partnership programme which is recognised by the Union, this in formation 
may take the form of a third country unique identification numb er which has 
been made available to the Union by the third country concerned . That 
number may be used whenever available to the person lodging the  
summary declaration. The structure of that number corresponds t o the 
structure as specified in the ‘Exit summary declarations’ part of the data 
element explanatory note entitled ‘Consignor’.  
Where a consignee EORI number or a consignee third country uniq ue 
identification number is provided, his name and address shall n ot be 
provided.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 73  
Declarant/representative  
To be required if different from the consignor/exporter at expo rt/the 
consignee at import.  
This information takes the form of the declarant/representative  EORI 
number.  
[Ref.: SAD Box 14]  
Declarant/representative status code  
Code representing the declarant or the status of the representa tive. The 
codes to be used are those provided for in Appendix D1 for Box 14 of 
the SAD.  
Carrier  
This information shall not be provided where it is identical wi th the person 
lodging the entry summary declaration except where facilitation s are granted 
in the framework of a third country traders' partnership progra mme which is 
recognised by the Union. In this case, this information may be provided and 
will take the form of a third country unique identification num ber which has 
been made available to the Union by the third country concerned . The 
structure of that number corresponds to the structure as specif ied in the 
‘Exit summary declarations’ part of the data element explanator y note 
entitled ‘Consignor’.  
Where this information is different from the person lodging the  entry 
summary declaration, this information takes the form of the ful l name and 
address of the carrier.  
It takes the form of the carrier EORI number or a carrier third  country 
unique identification number:  
— whenever available to the person lodging the summary declarat ion, 
and/or  
— where sea, inland waterway or air transport is concerned.  
It takes the form of the carrier EORI number, if the carrier is  connected to 
the customs system and he wishes to receive any of notification s laid down 
in Article 185(3) or in Article 187(2) of Implementing Regulati on (EU) 
2015/2447.  
Where a carrier EORI number or a carrier third country unique i dentification 
number is provided, his name and address shall not be provided.  
Notify party  
Party to be notified at entry of the arrival of the goods. This  information 
needs to be provided where applicable. It takes the form of the  notify party 
EORI number whenever this number is available to the person lod ging the 
summary declaration. If the notify party EORI number is not ava ilable, the 
full name and address of the notify party shall be provided.  
Where facilitations are granted in the framework of a third cou ntry traders' 
partnership programme which is recognised by the Union, this in formation 
may take the form of a third country unique identification numb er which has 
been made available to the Union by the third country concerned . That 
number may be used whenever available to the person lodging the  
summary declaration. The structure of that number corresponds t o the 
structure as specified in the ‘Exit summary declarations’ part of the data 
element explanatory note entitled ‘Consignor’.  
Where the notify party EORI number or the notify party third co untry 
unique identification number is provided, his name and address shall not 
be provided.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 74  
Entry summary declaration: where the goods are carried under a negotiable 
bill of lading that is ‘to order blank endorsed’, in which case  the consignee 
is not mentioned and code 10600 is entered, the notify party sh all always be 
provided.  
Exit summary declaration: where the goods are carried under a n egotiable 
bill of lading that is ‘to order blank endorsed’, in which case  the consignee 
is not mentioned, the particulars of notify party shall always be provided in 
the field for ‘consignee’ instead of the ‘consignee’ particular s. When an 
export declaration contains the particulars for the exit summar y declaration, 
code 30600 is entered in Box 44 of the export declaration conce rned.  
Identity and nationality of active means of transport crossing the border  
Identity and nationality of active means of transport crossing the border of 
the customs territory of the Union. The definitions provided fo r in Appendix 
C1 for SAD box 18 shall be used for identity. Where sea and inl and 
waterways transport is concerned, the IMO ship identification n umber or 
unique European Vessel Identification Number (ENI) shall be dec lared. 
Where air transport is concerned, no information should be prov ided 
The codes provided for in Appendix D1 for SAD box 21 shall be u sed for 
nationality where this information is not yet included in the i dentity.  
Rail mode of transport: the wagon number shall be provided.  
Identification of means of transport crossing the border  
Diversion request: This information shall take the form of the IMO ship 
identification number, the ENI code or the IATA flight number f or sea, 
inland waterways or air transport respectively.  
For air transport, in situations where the operator of the airc raft transports 
goods under a code-share arrangement with partners, the code-sh are 
partners' flight numbers shall be used.  
Conveyance reference number  ( 1 ) (1) 
Identification of the journey of the means of transport, for ex ample voyage 
number, flight number, trip number, if applicable.  
For air transport, in situations where the operator of the airc raft transports 
goods under a code-share arrangement with partners, the code-sh are 
partners' flight numbers shall be used.  
Rail mode of transport: the train number shall be provided. Thi s data 
element shall be provided in case of multimodal transport, wher e applicable.  
First place of arrival code  
Identification of the first arrival location in the Customs ter ritory. This 
would be a port for sea, airport for air and border post for la nd crossing.  
The code shall adhere to the following pattern: UN/LOCODE (an.. 5) + 
national code (an..6).  
Road and rail modes of transport: the code shall follow the pat tern provided 
for customs offices in Appendix D1.  
Diversion request: the code of the declared customs office of f irst entry must 
be provided.  ▼B 
( 1 ) Information to be produced where appropriate.
 02016R0341 — EN — 15.03.2021 — 003.001 — 75  
Actual first place of arrival code  
Diversion request: the code of the actual customs office of fir st entry must 
be provided.  
Country code of the declared first office of entry  
Diversion request: Codes provided for in Appendix D1 for SAD bo x 2 shall 
be used.  
Date and time of arrival at first place of arrival in Customs territory  
Date and time/scheduled date and time of arrival of means of tr ansport at 
(for air) first airport, (land) arrival at first border post an d (sea) arrival at 
first port, code. n12 (CCYYMMDDHHMM) shall be used. Local time of 
first place of arrival shall be provided.  
Diversion request: This information shall be limited to the dat e; code 
n8 (CCYYMMDD) shall be used.  
Country(ies) of routing codes  
Identification in a chronological order of the countries throug h which goods 
are routed between the country of original departure and final destination. 
This comprises the countries of original departure and of final  destination of 
the goods. Codes provided for in Appendix D1 for SAD Box 2 shal l be 
used. This information is to be provided to the extent known.  
Exit express consignments summary declarations — postal consign ments: 
only the country of final destination of the goods shall be pro vided.  
Entry express consignments summary declarations — postal consig nments: 
only the country of original departure of the goods shall be pr ovided.  
Currency code  
Code provided for in Appendix D1 for SAD Box 22 for the currenc y in 
which the commercial invoice was drawn up.  
This information is used in conjunction with ‘Item amount’ wher e it is 
necessary for the calculation of import duties.  
Member States may waive this requirement for simplified declara tions at 
import where the conditions prescribed in the authorisations as sociated with 
these simplifications allow them to defer the collection of thi s data element 
in the supplementary declaration.  
[Ref.: SAD Boxes 22 and 44]  
Mode of transport at the border  
Entry summary declaration: Mode of transport corresponding to t he active 
means of transport in which the goods are expected to enter the  customs 
territory of the Union. In the case of combined transportation,  the rules set 
out in Appendix C1 explanatory note for box 21 shall apply.  
Where air cargo is transported on modes of transport other than  air, the 
other mode of transport shall be declared.  
Codes 1, 2, 3, 4, 7, 8 or 9 as provided for in Appendix D1 for SAD box 25 
shall be used.  
[Ref.: SAD box 25].  
Customs office of exit  
Code provided for in Appendix D1 for SAD box 29 for the intende d 
customs office of exit.  
Exit express consignments summary declarations  — postal consignments:  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 76  
this element does not need to be provided where it can be deduc ed auto­
matically and unambiguously from other data elements provided b y the 
trader.  
Location of goods  ( 1 ) 
Precise location where the goods may be examined.  
[Ref.: SAD Box 30]  
Place of loading  ( 2 ) 
Name of a seaport, airport, freight terminal, rail station or o ther place at 
which goods are loaded onto the means of transport being used f or their 
carriage, including the country where it is located.  
Entry express consignments summary declarations — postal consig nments:  
This element does not need to be provided where it can be deduc ed auto­
matically and unambiguously from other data elements provided b y the 
trader  
Road and rail modes of transport: this can be the place where g oods were 
taken over according to the transport contract or the TIR custo ms office of 
departure.  
Place of unloading  ( 2 ) 
Name of the seaport, airport, freight terminal, rail station or  other place at 
which the goods are unloaded from the means of transport having  been used 
for their carriage, including the country where it is located.  
Road and rail modes of transport: where the code is not availab le, the name 
of the place shall be provided, with the maximum level of preci sion 
available.  
Note:  This element provides useful information for procedure managem ent. 
Goods description  
Summary declarations: it is a plain language description that i s precise 
enough for Customs services to be able to identify the goods. G eneral 
terms (i.e. ‘consolidated’, ‘general cargo’ or ‘parts’) cannot be accepted. 
A list of such general terms will be published by the Commissio n. It is 
not necessary to provide this information where the Commodity c ode is 
provided.  
Simplified procedures: it is a description for tariff purposes.  
[Ref.: SAD Box 31]  
Type of packages (code)  
Code provided for in Appendix D1 for SAD box 31 for the intende d 
customs office of exit.  
Number of packages  
Number of individual items packaged in such a way that they can not be 
divided without first undoing the packing, or number of pieces,  if 
unpackaged. This information shall not be provided where goods are in 
bulk.  
[Ref.: SAD Box 31]  
Shipping marks  
Free form description of the marks and numbers on transport uni ts or 
packages.  ▼B 
( 1 ) Information to be produced where appropriate. 
( 2 ) Coded version, where available.
 02016R0341 — EN — 15.03.2021 — 003.001 — 77  
This information shall only be provided for packaged goods wher e 
applicable. Where goods are containerised, the container number  can 
replace the shipping marks, which can however be provided by th e trader 
where available. A UCR or the references in the transport docum ent that 
allows for the unambiguous identification of all packages in th e 
consignment may replace the shipping marks.  
Note:  This element helps to identify consignments.  
[Ref.: SAD Box 31]  
Equipment identification number, if containerised  
Marks (letters and/or numbers) which identify the container.  
[Ref.: SAD Box 31]  
Goods item number  ( 1 ) 
Number of the item in relation to the total number of items con tained in the 
declaration, the summary declaration or the diversion request.  
Diversion request: where the MRN is provided and the diversion request 
does not concern all items of goods of an entry summary declara tion, the 
person requesting the diversion shall provide the relevant item  numbers 
attributed to the goods in the original entry summary declarati on. 
To be used only where there is more than one item of goods.  
Note:  This element, which is automatically generated by computer sys tems, 
helps to identify the item of goods concerned within the declar ation.  
[Ref.: SAD Box 32]  
Commodity code  
Code number corresponding to the item in question;  
Entry summary declarations: first four digits of the CN code; I t is not 
necessary to provide this information where the goods descripti on is 
provided.  
Simplified declaration import: 10-digit TARIC code. Traders may  
supplement this information, where appropriate, with additional  TARIC 
codes. Member States may waive this requirement for simplified declar­
ations at import where the conditions prescribed in the authori sations 
associated with these simplifications allow them to defer the c ollection of 
this data element in the supplementary declaration.  
Exit summary declarations: first four digits of the CN code. It  is not 
necessary to provide this information where the goods descripti on is 
provided.  
Simplified declaration export: 8-digit CN code. Traders may com plement 
this information, where appropriate, with additional TARIC code s. Member 
States may waive this requirement for simplified declarations a t export 
where the conditions prescribed in the authorisations associate d with these 
simplifications allow them to defer the collection of this data  element in the 
supplementary declaration.  
[Ref.: SAD Box 33]  
Gross mass (kg)  
Weight (mass) of goods including packaging but excluding the ca rrier's 
equipment for the declaration.  ▼B 
( 1 ) Automatically generated by computer systems.
 02016R0341 — EN — 15.03.2021 — 003.001 — 78  
Where possible, the trader can provide that weight at declarati on item level.  
Simplified declaration import: this information shall be provid ed only where 
it is necessary for the calculation of import duties.  
Member States may waive this requirement for simplified declara tions at 
import where the conditions prescribed in the authorisations as sociated with 
these simplifications allow them to defer the collection of thi s data element 
in the supplementary declaration.  
[Ref.: SAD Box 35]  
Procedure  
Procedure code as provided for in Appendix D1 for SAD Box 37, 1 st and 
2nd subdivisions.  
Member States may waive the obligation to provide the codes as defined in 
Appendix D1 for Box 37, 2nd subdivision of the SAD for simplifi ed declar­
ations at import and export where the conditions prescribed in the auth­
orisations associated with these simplifications allow them to defer the 
collection of this data element in the supplementary declaratio n. 
Net mass (kg)  
Weight (mass) of the goods themselves without any packing.  
Member States may waive this requirement for simplified declara tions at 
import and export where the conditions prescribed in the author isations 
associated with these simplifications allow them to defer the c ollection of 
this data element in the supplementary declaration.  
[Ref.: SAD Box 38]  
Item amount  
Price of the goods for the declaration item concerned. This inf ormation is 
used in conjunction with ‘Currency code’ where it is necessary for the 
calculation of import duties.  
Member States may waive this requirement for simplified declara tions at 
import where the conditions prescribed in the authorisations as sociated with 
these simplifications allow them to defer the collection of thi s data element 
in the supplementary declaration.  
[Ref.: SAD Box 42]  
Reference number for  entry into the declarant's records  
It is the reference number of entry into the records for the pr ocedure 
described in Article 182 of the Code. Member States may waive t his 
requirement where other satisfactory consignments tracing syste ms are in 
place.  
Additional information  
Enter code 10100 where Article 2 paragraph 1 of Regulation (EC)  
No 1147/2002 (  1 ) applies (goods imported with airworthiness certificates).  
[Ref.: SAD Box 44]  
Number of the authorisation  
Number of the authorisation for simplifications. Member States may waive 
this requirement where they are satisfied that their computer s ystems are 
able to derive this information without ambiguity from other el ements of the 
declaration, such as the trader identification.  ▼B 
( 1 ) OJ L 170, 29.6.2002, p. 8.
 02016R0341 — EN — 15.03.2021 — 003.001 — 79  
UN Dangerous Goods code  
The United Nations Dangerous Goods Identifier (UNDG) is the uni que 
serial number (n4) assigned within the United Nations to substa nces and 
articles contained in a list of the dangerous goods most common ly carried.  
This element shall only be provided where it is relevant.  
Seal number  ( 1 ) 
The identification numbers of the seals affixed to the transpor t equipment, 
where applicable.  
Transport charges method of payment code  
The following codes shall be used:  
A Payment in cash  
B Payment by credit card  
C Payment by cheque  
D Other (e.g. direct debit to cash account)  
H Electronic credit transfer  
Y Account holder with carrier  
Z Not pre-paid  
This information is to be provided only where available.  
Declaration date  ( 2 ) 
Date at which the respective declarations were issued and when appropriate, 
signed or otherwise authenticated.  
For entry into the declarant's records pursuant to Article 182 of the Code, 
this is the date of entry into the records.  
[Ref.: SAD Box 54]  
Signature/Authentication  ( 2 ) 
[Ref.: SAD Box 54]  
Other specific circumstance indicator  
Coded element that indicates the special circumstance the benef it of which 
is claimed by the trader concerned.  
A Postal and express consignments  
C Road mode of transport  
D Rail mode of transport  
E Authorised economic operators  
This element needs to be provided only where the benefit of a s pecial 
circumstance other than those referred to under Table 1 is requ ested by 
the person lodging the summary declaration.  
This element does not need to be provided where it can be deduc ed auto­
matically and unambiguously from other data elements provided b y the 
trader.  ▼B 
( 1 ) Information to be produced where appropriate. 
( 2 ) Automatically generated by computer systems.
 02016R0341 — EN — 15.03.2021 — 003.001 — 80  
Subsequent customs office(-s) of entry code  
Identification of the subsequent customs offices of entry in th e customs 
territory of the Union.  
This code needs to be provided when the code for the mode of tr ansport at 
the border is 1, 4 or 8.  
The code shall adhere to the pattern provided in Appendix D1 fo r SAD Box 
29 for the customs office of entry.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 81  
Appendix B1  
MODEL OF SINGLE ADMINISTRATIVE DOCUMENT  
(eight-copy set)  
(1) The technical provisions in respect of the forms and notabl y their size and colours are 
detailed in Appendix C1, Title I,A.  ▼B
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▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 83
  
▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 97
  
▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 98  
Appendix B2  
MODEL OF SINGLE ADMINISTRATIVE DOCUMENT FOR PRINTING 
BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON 
TWO SUCCESSIVE FOUR-COPY SETS  
(1) The technical provisions in respect of the forms and notabl y their size and colours are 
detailed in Appendix C1, Title I, A.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 99
  
▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 100
  
▼B
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▼B
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▼B
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▼B
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▼B
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▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 106
  
▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 107  
Appendix B3  
MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTI ­
NUATION FORM  
(eight-copy set)  
(1) The technical provisions in respect of the forms and notabl y their size and colours are 
detailed in Appendix C1, Title I, A.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 108
  
▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 109
  
▼B
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▼B
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▼B
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▼B
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▼B
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▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 115
  
▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 123
  
▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 124  
Appendix B4  
MODEL OF SINGLE ADMINISTRATIVE DOCUMENT 
CONTINUATION FORM FOR PRINTING BY COMPUTERISED 
DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE 
FOUR-COPY SETS  
(1) The technical provisions in respect of the forms and notabl y their size and colours are 
detailed in Appendix C1, Title I, A.  ▼B
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▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 126
  
▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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Appendix B5  
INDICATION OF THE COPIES OF THE FORMS SHOWN IN 
APPENDICES B1 AND B3 ON WHICH PARTICULARS SHOULD 
APPEAR BY A SELF-COPYING PROCESS  
(Counting copy 1)  
Box 
number  Copies  Box number  Copies  
I. BOXES FOR OPERATORS  
1 1 to 8 except middle 
subdivision:  27 1 to 5 (  1 ) 
1 to 3  2 8  1 to 3  
2 1 to 5 (  1 ) 2 9  1 to 3  
3 1 to 8  3 0  1 to 3  
4 1 to 8  3 1  1 to 8  
5 1 to 8  3 2  1 to 8  
6 1 to 8  3 3  first subdivision on the 
left: 1 to 8  
7 1 to 3  remainder: 1 to 3  
8 1 to 5 (  1 ) 34a  1 to 3  
9 1 to 3  34b  1 to 3  
10 1 to 3  3 5  1 to 8  
11 1 to 3  3 6  —  
12 —  3 7  1 to 3  
13 1 to 3  3 8  1 to 8  
14 1 to 4  3 9  1 to 3  
15 1 to 8  4 0  1 to 5 (  1 ) 
15a 1 to 3  4 1  1 to 3  
15b 1 to 3  4 2  —  
16 1, 2, 3, 6, 7 and 8  4 3  —  
17 1 to 8  4 4  1 to 5 (  1 ) 
17a 1 to 3  4 5  —  
17b 1 to 3  4 6  1 to 3  
18 1 to 5 (  1 ) 4 7  1 to 3  
19 1 to 5 (  1 ) 4 8  1 to 3  
20 1 to 3  4 9  1 to 3  
21 1 to 5 (  1 ) 5 0  1 to 8  
22 1 to 3  5 1  1 to 8  
23 1 to 3  5 2  1 to 8  
24 1 to 3  5 3  1 to 8  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 134  
Box 
number  Copies  Box number  Copies  
25 1 to 5 (  1 ) 5 4  1 to 4  
26 1 to 3  5 5  —  
56 —  
II. ADMINISTRATIVE BOXES  
A 1 to 4 (  2 ) C  1 to 8 (  2 ) 
B 1 to 3  D  1 to 4  
( 1 ) Under no circumstances may users be required to complete thes e boxes on copy No 5 
for the purposes of transit. 
( 2 ) The Member State of dispatch can choose whether these particu lars appear on the copies 
specified.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 135  
Appendix B6  
INDICATION OF THE COPIES OF THE FORMS SHOWN IN 
APPENDICES B2 AND B4 ON WHICH PARTICULARS SHOULD 
APPEAR BY A SELF-COPYING PROCESS  
(Counting copy 1/6)  
Box 
number  Copies  Box number  Copies  
I. BOXES FOR OPERATORS  
1 1 to 4 except middle 
subdivision:  27 1 to 4  
1 to 3  2 8  1 to 3  
2 1 to 4  2 9  1 to 3  
3 1 to 4  3 0  1 to 3  
4 1 to 4  3 1  1 to 4  
5 1 to 4  3 2  1 to 4  
6 1 to 4  3 3  first subdivision on the 
left: 1 to 4  
7 1 to 3  remainder: 1 to 3  
8 1 to 4  34a  1 to 3  
9 1 to 3  34b  1 to 3  
10 1 to 3  3 5  1 to 4  
11 1 to 3  3 6  1 to 3  
12 1 to 3  3 7  1 to 3  
13 1 to 3  3 8  1 to 4  
14 1 to 4  3 9  1 to 3  
15 1 to 4  4 0  1 to 4  
15a 1 to 3  4 1  1 to 3  
15b 1 to 3  4 2  1 to 3  
16 1 to 3  4 3  1 to 3  
17 1 to 4  4 4  1 to 4  
17a 1 to 3  4 5  1 to 3  
17b 1 to 3  4 6  1 to 3  
18 1 to 4  4 7  1 to 3  
19 1 to 4  4 8  1 to 3  
20 1 to 3  4 9  1 to 3  
21 1 to 4  5 0  1 to 4  
22 1 to 3  5 1  1 to 4  
23 1 to 3  5 2  1 to 4  
24 1 to 3  5 3  1 to 4  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 136  
Box 
number  Copies  Box number  Copies  
25 1 to 4  5 4  1 to 4  
26 1 to 3  5 5  —  
56 —  
II. ADMINISTRATIVE BOXES  
A 1 to 4 (  1 ) C  1 to 4  
B 1 to 3  D/J  1 to 4  
( 1 ) The Member State of dispatch can choose whether these particu lars appear on the copies 
specified.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 137  
Appendix C1  
SINGLE ADMINISTRATIVE DOCUMENT EXPLANATORY NOTES  
TITLE I  
GENERAL REMARKS  
(1) The Customs administration of each Member State may, if nec essary, 
supplement the explanatory note.  
(2) The provisions of this title shall not preclude printing of  paper-based 
customs declarations and documents certifying the customs statu s of 
Union goods not being moved under internal Union transit proced ure by 
means of data-processing systems, on plain paper, on conditions  laid down 
by the Member States.  
A. GENERAL DESCRIPTION  
(1) The paper-based customs declaration shall be printed on sel f-copying paper 
dressed for writing purposes and weighing at least 40 g/m2. The  paper must 
be sufficiently opaque for the information on one side not to a ffect the 
legibility of the information on the other side and its strengt h should be 
such that in normal use it does not easily tear or crease.  
(2) The paper shall be white for all copies. However, on the co pies used for 
Union transit (1, 4 and 5), boxes 1 (first and third subdivisio ns), 2, 3, 4, 5, 
6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first subdivision  on the left), 35, 
38, 40, 44, 50, 51, 52, 53, 55 and 56 shall have a green backgr ound.  
The forms shall be printed in green ink.  
(3) The boxes are based on a unit of measurement of one tenth o f an inch 
horizontally and one sixth of an inch vertically. The subdivisi ons are based 
on a unit of measurement of one-tenth of an inch horizontally.  
(4) A colour marking of the different copies shall be effected in the following 
manner on forms conforming to the specimens shown in appendices  B1 and 
B3: 
— copies 1, 2, 3 and 5 shall have at the right hand edge a cont inuous 
margin, coloured respectively red, green, yellow and blue,  
— copies 4, 6, 7 and 8 shall have at the right hand edge a brok en margin 
coloured respectively blue, red, green and yellow;  
On forms conforming to the specimens shown in appendices B2 and  B4, 
copies 1/6, 2/7, 3/8 and 4/5 shall have at the right hand edge a continuous 
margin, and to the right of this a broken margin coloured respe ctively red, 
green, yellow and blue.  
The width of these margins shall be approximately 3 mm. The bro ken 
margins shall comprise a series of squares with a side measurem ent of 
3 mm each one separated by 3 mm.  
The copies on which the data contained in the forms shown in ap pendices 
B1 and B3 must appear by a self-copying process are shown in Ap pendix 
B5.The copies on which the data contained in the forms shown in  
appendices B2 and B4 must appear by a self-copying process are shown 
in Appendix B6.  
(5) The forms shall measure 210 × 297 mm with a maximum toleran ce as to 
length of 5 mm less and 8 mm more.  
(6) The customs administrations of the Member States may requir e that the 
forms show the name and address of the printer or a mark enabli ng the 
printer to be identified. They may also make the printing of th e forms 
conditional on prior technical approval.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 138  
(7) The forms and continuation forms are to be used:  
(a) where Union legislation refers to a declaration for placing  goods under 
a customs procedure or for re-exportation;  
(b) as necessary during the transitional period provided for in  an act of 
accession to the Union, in trade between the Union as constitut ed prior 
to that accession and the new Member States, and between the la tter, in 
respect of goods for which customs duties and charges having 
equivalent effect have not yet been fully eliminated or which r emain 
subject to other measures provided for in the act of accession;  
(c) where Union rules specifically provide for their use, in pa rticular within 
the framework of the Union transit procedure for the transit de claration 
for travellers and for the fallback procedure.  
(8) The forms and continuation forms used for this purpose comp rise the copies 
needed to complete the formalities relating to one or more cust oms 
procedures, taken from a set of eight copies:  
— copy 1 is kept by the authorities of the Member State in whic h export 
(dispatch) or Union transit formalities are completed,  
— copy 2 is used for statistical purposes by the Member State o f export. 
This copy can be used as well for statistical purposes by the M ember 
State of dispatch in cases of trade between parts of the custom s territory 
of the Union with a different fiscal regime,  
— copy 3 is returned to the exporter after being stamped by the  customs 
authority,  
— copy 4 is kept by the office of destination upon completion o f the Union 
transit operation or as the document providing evidence of the customs 
status of Union goods,  
— copy 5 is the return copy for the Union transit procedure,  
— copy 6 is kept by the authorities of the Member State in whic h import 
formalities are completed,  
— copy 7 is used for statistical purposes by the Member State o f import. 
This copy can be used as well for statistical purposes by the M ember 
State of import in cases of trade between parts of the customs territory 
of the Union with a different fiscal regime,  
— copy 8 is returned to the consignee.  
Various combinations are therefore possible, such as:  
— export, outward processing or re-export: copies 1, 2 and 3,  
— Union transit: copies 1, 4 and 5,  
— customs procedures at import: copies 6, 7 and 8.  
(9) In addition, there are circumstances in which the customs s tatus of Union 
goods in question has to be proved at destination. In such case s copy 4 
should be used as a T2L document.  
(10) Operators may, if they wish, use privately printed subsets  combining the 
appropriate copies, provided that they conform to the official specimen.  
Each subset must be designed in such a way that where boxes mus t contain 
identical information in the two Member States involved, such i nformation 
can be entered directly by the exporter or the holder of the pr ocedure on 
copy 1 and will then appear, by means of chemical treatment of the paper, 
on all the copies. Where, however, for any reason (in particula r where the 
content of the information differs according to the stage of th e operation  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 139  
involved) the information is not to be transmitted from one Mem ber State to 
another, the desensitisation of the self-copying paper must con fine repro­
duction to the copies concerned.  
Where declarations are to be processed by computer, use may be made of 
subsets taken from sets in which each copy has a dual function:  1/6, 2/7, 
3/8, 4/5.  
In this case, in each subset, the numbers of the copies being u sed must be 
shown by striking through the numbers, in the margin of the for m, referring 
to the copies not being used.  
Every such subset must be designed so that the particulars whic h have to 
appear on each copy will be reproduced by means of chemical tre atment of 
the paper.  
(11) When pursuant to general remark 2 declarations for placing  goods under a 
customs procedure, for re-export, or documents certifying the c ustoms status 
of Union goods not being moved under the internal Union transit  procedure 
are drawn up on plain paper by means of official or private-sec tor 
data-processing systems, the format of the said declarations or  documents 
must comply with all the conditions laid down by the Code or th is Regu­
lation, including those relating to the back of the form (in re spect of copies 
used under the Union transit procedure), except:  
— the colour used for printing,  
— the use of italic characters,  
— the printing of a background for the Union transit boxes.  
Where a transit declaration is processed at an office of depart ure by a 
computerised system, one copy of the declaration must be lodged  at that 
office.  
B. PARTICULARS REQUIRED  
The forms contain a number of boxes only some of which will be used, 
depending on the customs procedure(s) in question.  
Without prejudice to the application of simplified procedures, the boxes which 
may be completed for each procedure are set out in the followin g table. The 
specific provisions concerning each box as they are described i n Title II apply 
without prejudice to the status of the boxes as defined in the table.  
Note that the status listed below have no bearing on the fact t hat certain 
particulars are collected only where circumstances warrant it. For example, the 
supplementary units in box 41 (status ‘A’) will only be collect ed where required 
by the TARIC.  
Box Nos  A  B  C  D  E  F  G  H  I  J  
1(1) A  A  A  A  A  A  A  A  
1(2) A  A  A  A  A  A  A  A  
1(3) A  A  
2 B[1]  A  B  B  B  B  B  B  B  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 140  
Box Nos  A  B  C  D  E  F  G  H  I  J  
2 (No)  A  A  A  A  A  B  A  B  B  
3 A [2][3]  A  
[2][3]  A [2][3]  A [2][3]  A  
[2][3]  A [2][3]  A [2][3]  A [2][3]  A [2][3]  A [2][3]  
4 B  B  B  A [4]  A  B  B  
5 A  A  A  A  A  A  A  A  A  A  
6 B  B  B  B  B[4]  B  B  
7 C  C  C  C  C  A [5]  C  C  C  
8 B  B  B  B  B  A[6]  B  B  B  
8 (No)  B  B  B  B  B  B  A  A  A  
12 B B  
14 B  B  B  B  B  B  B  B  B  
14 (No)  A  A  A  A  A  A  A  A  A  
15 A[2]  
15a B  B  B  B  B  A [5]  A  A  B  
17 A [2]  
17a A  A  A  B  A  A [5]  B  B  B  
17b B B  B  
18 (Identity)  B [1] 
[7] B [7]  B [7]  A [7] 
[24] B [7]  B [7]  
18 
(Nationality)  A [8][24]  
19 A[9]  A[9]  A[9]  A[9]  A[9]  B [4]  A[9]  A[9]  A[9]  
20 B[10]  B[10]  B[10]  B[10]  B[10]  
21 (Identity)  A [1]  B [8]  
21 
(Nationality)  A[8]  A[8]  A[8]  A[8]  A[8]  A[8]  
22 
(Currency)  B B  B  A  A  
22(Amount)  B  B  B  C  C  
23 B[11]  B[11]  B[11]  B[11]  B[11]  
24 B  B  B  B  B  
25 A  B  A  B  A  B  A  A  B  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 141  
Box Nos  A  B  C  D  E  F  G  H  I  J  
26 A[12]  B[12]  A[12]  B[12]  A[12]  B[12]  A[13]  A[13]  B[13]  
27 B  
29 B  B  B  B  B  B  B  B  
30 B  B[1]  B  B  B  B [14]  B  B  B  
31 A  A  A  A  A  A  A  A  A  A  
32 A[3]  A[3]  A[3]  A[3]  A[3]  A[3]  A[3]  A[3]  A[3]  A[3]  
33(1)  A  A  A  A  A [16]  A[17]  A  A  B  
33(2)  A A  B  
33(3)  A  A  A  A  B  
33(4)  A  A  A  A  B  
33(5)  B  B  B  B  B  B  B  B  
34a C[1]  A  C  C  C  A  A  A  
34b B  B  B  
35 B  A  B  A  B  A  A  B  B  A  
36 A A [17]  
37(1)  A  A  A  A  A  A  A  A  
37(2)  A  A  A  A  A  A  A  A  
38 A  A  A  A  A  A[17]  A[17]  A[18]  A  A  
39 B[19]  B  
40 A  A  A  A  A  A  A  A  A  A  
41 A  A  A  A  A  A  A  A  
42 A A  
43 B B  
44 A  A  A  A  A  A [4]  A  A  A  A  
45 B B  
46 A[25]  B[25]  A[25]  B [25]  A[25]  A[25]  A[25]  B[25]  
47 (Type)  BC [20]  BC [20]  BC 
[20] A [18] 
[21] [22]  A [18] 
[21] 
[22] ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 142  
Box Nos  A  B  C  D  E  F  G  H  I  J  
47 (Tax 
base)  B B  B  B  A [18] 
[21] [22]  A [18] 
[21] 
[22] B 
47 (Rate)  BC[20]  BC[20]  BC[20]  BC[18] 
[20][22]  BC[20]  
47 
(Amount)  BC[20]  BC[20]  BC[20]  BC[18] 
[20][22]  BC[20]  
47 (Total)  BC[20]  BC[20]  BC[20]  BC[18] 
[20][22]  BC[20]  
47 (MP)  B  B  B  B  
[18][22]  B 
48 B  B  B  B  B  
49 B[23]  A  B[23]  A  B[23]  B[23]  B[23]  A  
50 C  C  C  A  
51 A [4]  
52 A  
53 A  
54 A  A  A  A  A  A  A  A  A  
55 A  
56 A  
Legend  
Column headings  Codes used for box 37, 1st subdivision  
A: Export/Dispatch  10, 11, 23  
B: Customs warehousing procedure in 
order to obtain payment of special 
export refunds prior to exportation 
or manufacturing under customs 
supervision and under customs 
control prior to exportation and 
payment of export refunds  76, 77  
C: Re-export after a special procedure 
other than the customs warehousing 
procedure  31 
D: Re-export after customs ware­
housing  31 
E: Outward processing  21, 22  
F: Transit  
G: Customs status of Union goods  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 143  
Column headings  Codes used for box 37, 1st subdivision  
H: Release for free circulation  01, 07, 40, 42, 43, 45, 48, 49, 61, 
63, 68  
I: Placing of goods under inward 
processing or temporary admission  51, 53, 54  
J: Placing under a customs warehouse  71, 78  
Symbols in the cells  
A: Mandatory: Particulars required by every Member State  
B: Optional for the Member States: Particulars which Member Sta tes may 
decide to waive  
C: Optional for operators: Particulars which operators may deci de to supply but 
which cannot be demanded by the Member States  
Notes  
[1] This box is mandatory for agricultural products with export re funds.  
[2] This particular may only be required for non-computerised proc edures.  
[3] When the declaration covers only one item of goods, the Member  States 
may provide for this box to be left empty, the figure ‘1’ havin g been 
entered in box 5.  
[4] This box is mandatory for the NCTS in the manner provided for in 
Appendix C2.  
[5] This particular may only be required for computerised procedur es. 
[6] This box is optional for the Member States where the consignee  is not 
established in the Union nor in a common transit country.  
[7] Not for use in the case of postal consignments or carriage by fixed 
transport installations.  
[8] Not for use in the case of postal consignments or carriage by fixed 
transport installations or rail.  
[9] This particular may be required for non-computerised procedure s. In the 
case of computerised procedures, Member States need not collect  this 
particular if they can deduce it from information elsewhere in the 
declaration and so transmit it to the Commission in compliance with 
the provisions on the collection of external trade statistics.  
[10] Member States may only require completion of the third subdivi sion 
where the customs administration is calculating customs value o n 
behalf of the economic operator.  
[11] Member States may only require this information in cases in wh ich the 
rules on the monthly fixing of exchange rates laid down in  [ex Title V, 
Chapter 6]  do not apply.  
[12] This box must not be completed when export formalities are car ried out at 
the point of exit from the Union.  
[13] This box must not be completed where the import formalities ar e carried 
out at the point of entry into the Union.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 144  
[14] This box may be used in the NCTS in the manner provided for in  
Appendix C2.  
[16] This subdivision must be completed where: 
— the transit declaration is made by the same person at the sam e time 
as, or following, a customs declaration which includes a commod ity 
code, or 
— where Union legislation so provides.  
[17] For completion only where Union legislation so provides.  
[18] This information is not required for goods eligible for relief  from import 
duties, unless the customs authorities consider it necessary fo r the appli­
cation of the provisions governing the release for free circula tion of the 
goods concerned.  
[19] Member States may waive this obligation if their systems allow  them to 
deduce this information automatically and unambiguously from 
information elsewhere in the declaration.  
[20] This information is not to be provided when customs administra tions 
calculate duties on behalf of operators on the basis of informa tion 
elsewhere in the declaration. It is otherwise optional for the Member 
States.  
[21] This information is not to be provided when customs administra tions 
calculate duties on behalf of operators on the basis of informa tion 
elsewhere in the declaration.  
[22] Where the declaration is accompanied by the document referred to in 
Article 6 of this Delegated Regulation, Member States may waive  
completion of this box.  
[23] This box is to be completed where the declaration of placing o f goods 
under a customs procedure is used to discharge a customs wareho using 
procedure.  
[24] Where goods are carried in containers that are to be transport ed by road 
vehicles, the customs authorities may authorise the holder of t he 
procedure to leave this box blank where the logistical pattern at the 
point of departure may prevent the identity and nationality of the 
means of transport from being provided at the time of establish ment of 
the transit declaration and where the customs authorities can e nsure that 
the required information concerning the means of transport will  be 
subsequently entered in box 55.  
[25] The Member State of acceptance of the declaration may waive th e obli­
gation to provide this information where it is in position to a ssess it 
correctly and has implemented calculation routines to provide a  result 
compatible with statistical requirement.  
C. INSTRUCTIONS FOR USE OF THE FORM  
Whenever a particular subset contains one or more copies which may be used in 
a Member State other than the one in which it was first complet ed, the forms 
must be completed by typewriter or by a mechanographical or sim ilar process. 
For ease of completion by typewriter the form should be inserte d in the machine 
in such a way that the first letter of the particulars to be en tered in box 2 is 
placed in the position box in the top left-hand corner.  
Where all the copies of a subset are intended for use in the sa me Member State, 
they may be filled in legibly by hand, in ink and in block capi tals, provided that 
this is allowed in that Member State. The same applies to the p articulars to be 
given on the copies used for the purposes of the Union transit procedure.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 145  
The form must contain no erasures or overwriting. Any alteratio ns must be made 
by crossing out the incorrect particulars and adding those requ ired. Any 
alterations made in this way must be initialled by the person m aking them and 
expressly endorsed by the competent authorities. The latter may , where 
necessary, require a new declaration to be lodged.  
In addition, the forms may be completed using an automatic repr oduction process 
instead of any of the procedures mentioned above. They may also  be produced 
and completed by this means on condition that the provisions co ncerning the 
specimen forms, format, language used, legibility, absence of e rasures and over­
writing, and amendments are strictly observed.  
Only numbered boxes are to be completed, as appropriate, by ope rators. The 
other boxes, identified by a capital letter, are for administra tive use.  
Without prejudice to general remark 2, the copies which are to remain at the 
office of export/dispatch or departure must bear the original s ignature of the 
persons concerned.  
The lodging with a customs office of a declaration signed by th e declarant or his 
representative shall indicate that the person concerned is decl aring the goods in 
question for the procedure applied for and, without prejudice t o the possible 
application of sanctions, shall be held responsible, in accorda nce with the 
provisions in force in the Member States, in respect of:  
— the accuracy of the information given in the declaration,  
— the authenticity of the documents attached,  
— the observance of all the obligations inherent in the placeme nt of the goods in 
question under the procedure concerned.  
The signature of the holder of the procedure or, where applicab le, his authorised 
representative commits him in respect of all particulars relati ng to the Union 
transit operation pursuant to the provisions on Union transit l aid down in the 
Code and in this Regulation and as listed in section B above.  
As regards Union transit formalities and formalities at destina tion, it is in the 
interests of each person intervening in the operation to check the contents of his 
declaration before signing it and lodging it with the customs o ffice. In particular, 
any discrepancy found by the person concerned between the goods  which he is to 
declare and any particulars already entered on the forms being used must 
immediately be reported by that person to the customs authority . In such cases 
the declaration must then be made out on fresh forms.  
Unless Title III provides otherwise, a box that is not to be us ed should be left 
completely blank.  
TITLE II  
PARTICULARS TO BE ENTERED IN THE VARIOUS BOXES  
A. FORMALITIES RELATING TO EXPORT/DISPATCH, RE-EXPOR­
TATION, CUSTOMS WAREHOUSING OR MANUFACTURING 
UNDER CUSTOMS SUPERVISION AND UNDER CUSTOMS 
CONTROL OF GOODS SUBJECT TO EXPORT REFUNDS, OUTWARD 
PROCESSING, UNION TRANSIT AND/OR PROVING THE CUSTOMS 
STATUS OF UNION GOODS.  
Box 1: Declaration  
In the first subdivision, enter the relevant Union code from Ap pendix D1.  
In the second subdivision, enter the type of declaration using the relevant 
Union code from Appendix D1.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 146  
In the third subdivision, enter the relevant Union code from Ap pendix D1.  
Box 2: Consignor/Exporter  
Enter the EORI number referred to in Article 1(18) of Delegated  Regu­
lation (EU) 2015/2446. Where the consignor/exporter does not ha ve an 
EORI number, the customs administration may assign him an ad ho c 
number for the declaration concerned.  
For the purposes of this Appendix, the definition of ‘exporter’  is that given in 
Union customs legislation. In this context, ‘consignor’ refers to an operator 
that acts as an exporter in the cases referred to in Article 13 4 of Delegated 
Regulation (EU) 2015/2446.  
Enter the full name and address of the person concerned.  
In the case of groupage consignments, the Member States may pro vide that 
the word various be entered in this box, and the list of consig nors/exporters 
to be attached to the declaration.  
Box 3: Forms  
Enter the number of the subset in relation to the total number of subsets of 
forms and continuation forms used. For example, if there is one  ex form and 
two EX/c forms, enter 1/3 on the ex form, 2/3 on the first EX/c  form and 3/3 
on the second EX/c form.  
Where the declaration is made up from two sets of four copies i nstead of one 
set of eight copies, the two sets are to be treated as one for the purpose of 
establishing the number of forms.  
Box 4: Loading lists  
Enter in figures the number of any loading lists attached, or o f commercial 
descriptive lists where these are authorised by the competent a uthority.  
Box 5: Items  
Enter in figures the total number of items declared by the pers on concerned 
in all the forms and continuation forms (or loading lists or co mmercial lists) 
used. The number of items must correspond to the number of boxe s 31 to be 
completed.  
Box 6: Total packages  
Enter in figures the total number of packages making up the con signment in 
question.  
Box 7: Reference number  
This entry concerns the commercial reference number assigned by  the person 
concerned to the consignment in question. It may take the form of a Unique 
Consignment Reference Number (UCR) (  1 ). 
Box 8: Consignee  
Enter the full name and address of the person(s) to whom the go ods are to be 
delivered.  
Where an identification number is required, enter the EORI numb er referred 
to in Article 1(18) of Delegated Regulation (EU) 2015/2446. If an EORI 
number has not been assigned to the consignee, enter the number  required 
by the legislation of the Member State concerned.  ▼B 
( 1 ) Recommendation of the Customs Cooperation Council concerning the unique 
consignment reference number (UCR) for Customs purposes (30 Jun e 2001).
 02016R0341 — EN — 15.03.2021 — 003.001 — 147  
Where an identification number is required and the declaration includes the 
particulars for an exit summary declaration as set out in Appen dix A and 
facilitations are granted in the framework of a third country t raders' part­
nership programme which is recognised by the Union, that identi fication 
number may take the form of a third country unique identificati on number 
which has been made available to the Union by the third country  concerned. 
The structure of that third country unique identification numbe r corresponds 
to the structure as specified in the ‘Exit summary declarations ’ part of the 
data element explanatory note entitled ‘Consignor’, in Appendix  A . 
In the case of groupage consignments, the Member States may pro vide that 
the word ‘various’ be entered in this box, and the list of cons ignees attached 
to the declaration.  
Box 14: Declarant/Representative  
Enter the EORI number referred to in Article 1(18) of Delegated  Regu­
lation (EU) 2015/2446. Where the declarant/representative does not have 
an EORI number, the customs administration may assign him an ad  hoc 
number for the declaration concerned.  
Enter the full name and address of the person concerned.  
If the declarant and the exporter/consignor are the same person , enter 
‘exporter’ or ‘consignor’.  
To designate the declarant or the status of the representative,  use the relevant 
Union code from Appendix D1.  
Box 15: Country of dispatch/export  
Enter in box 15a the relevant Union code from Appendix D1 for t he Member 
State in which the goods are located at the time of their relea se into the 
procedure.  
However, where it is known that the goods were brought from ano ther 
Member State to the Member State in which the goods are located  at the 
time of their release into the customs procedure, indicate this  other Member 
State, on condition that  
(i) the goods were brought from there only for the purpose of e xport, and  
(ii) the exporter is not established in the Member State in whi ch the goods 
are located at the time of their release into the customs proce dure and  
(iii) the entry into the Member State in which the goods are lo cated at the 
time of their release into the customs procedure was not an int ra-Union 
acquisition of goods or transaction treated as such as referred  to in 
Council Directive 2006//112/EC.  
However, where goods are exported following an inward processin g 
procedure, indicate the Member State where the last processing activity 
was carried out.  
Box 17: Country of destination  
Using the relevant Union code from Appendix D1, enter in box 17 a the last 
country of destination of the goods to be exported as known at the time of 
export.  
Box 18: Identity and nationality of means of transport at departure  
Enter the identity of the means of transport on which the goods  are directly 
loaded at the time of export or transit formalities, followed b y the nationality 
of the means of transport (or that of the vehicle propelling th e others if there 
are several means of transport) in the form of the relevant Uni on code from  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 148  
Appendix D1. If a tractor and trailer with different registrati on numbers are 
used, enter the registration numbers of both the tractor and th e trailer together 
with the nationality of the tractor.  
Depending on the means of transport concerned, the following de tails 
concerning identity may be entered:  
Means of transport  Method of identification  
Sea and inland waterway transport  Name of vessel  
Air transport  Number and date of flight (where 
there is no flight number, enter the 
aircraft's registration number)  
Road transport  Vehicle registration number  
Rail transport  Wagon number  
However, in respect of transit operations where goods are carri ed in 
containers that are to be transported by road vehicles, the cus toms authorities 
may authorise the holder of the procedure to leave this box bla nk where the 
logistical pattern at the point of departure may prevent the id entity and 
nationality of the means of transport from being provided at th e time of 
establishment of the transit declaration and where the customs authorities 
can ensure that the required information concerning the means o f transport 
will be subsequently entered in box 55.  
Box 19: Container (Ctr)  
Using the relevant Union code from Appendix D1, enter the presu med 
situation when crossing the external Union frontier, based on t he information 
available at the time of completion of the export formalities.  
Box 20: Delivery terms  
Using the relevant Union codes and headings from Appendix D1, g ive 
particulars of the terms of the commercial contract.  
Box 21: Identity and nationality of active means of transport crossing the 
border  
Using the relevant Union code from Appendix D1, enter the natio nality of the 
active means of transport crossing the Union's external frontie r as known at 
the time of completion of formalities.  
In the case of combined transport or where several means of tra nsport are 
used, the active means of transport is the one which propels th e whole 
combination. For example, in the case of a lorry on a sea-going  vessel, the 
active means of transport is the ship. In the case of a tractor  and trailer, the 
active means of transport is the tractor.  
Depending on the means of transport concerned, the following de tails 
concerning identity may be entered:  
Means of transport  Method of identification  
Sea and inland waterway transport  Name of vessel  
Air transport  Number and date of flight (where 
there is no flight number, enter the 
aircraft's registration number)  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 149  
Means of transport  Method of identification  
Road transport  Vehicle registration number  
Rail transport  Wagon number  
Box 22: Currency and total amount invoiced  
Using the relevant code from Appendix D1, enter in the first su bdivision the 
currency in which the commercial invoice was drawn up.  
Enter in the second subdivision the invoiced price for all good s declared.  
Box 23: Exchange rate  
This box contains the exchange rate in force between the invoic e currency 
and the currency of the Member State concerned.  
Box 24: Nature of transaction  
Using the relevant codes from Appendix D1, enter the type of th e transaction 
concerned.  
Box 25: Mode of transport at the border  
Using the relevant Union code from Appendix D1, enter the mode of 
transport corresponding to the active means of transport which it is 
expected will be used on exit from the customs territory of the  Union.  
Box 26: Inland mode of transport  
Using the relevant Union code from Appendix D1, enter the mode of 
transport upon departure.  
Box 27: Place of loading  
Using a code where required, enter the place, as known at the t ime of 
completion of formalities, at which the goods are to be loaded onto the 
active means of transport on which they are to cross the Union frontier.  
Box 29: Office of exit  
Using the relevant Union code from Appendix D1, enter the custo ms office 
by which it is intended that the goods should leave the customs  territory of 
the Union.  
Box 30: Location of goods  
Enter the precise location where the goods may be examined.  
Box 31: Packages and description of goods; Marks and numbers — 
Container No(s) — Number and kind  
Enter the marks, numbers, quantity and kind of packages or, in the case of 
unpackaged goods, enter the number of such goods covered by the  
declaration together with the particulars needed to identify th em. The 
description of the goods means the normal trade description. Wh ere box 33 
Commodity Code is to be completed, the description must be prec ise enough 
to allow the goods to be classified. This box must also contain  the particulars 
required by any specific legislation. Using the relevant Union code from 
Appendix D1, enter the kind of the packages.  
If containers are used, their identifying marks should also be entered in this 
box. ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 150  
Box 32: Item number  
Enter the number of the item in question in relation to the tot al number of 
items declared in the forms and continuation forms used, as des cribed in the 
note to box 5.  
Box 33: Commodity Code  
Enter the code number corresponding to the item in question, as  described in 
Appendix D1.  
Box 34: Country-of-origin code  
Operators completing box 34a should use the relevant Union code  from 
Appendix D1 to enter the country of origin, as defined in Title  II of the 
Code.  
Enter the region of dispatch or production of the goods in ques tion in Box 
34b. 
Box 35: Gross mass (kg)  
Enter the gross mass, expressed in kilograms, of the goods desc ribed in the 
relevant box 31. The gross mass is the aggregate mass of the go ods with all 
their packing, excluding containers and other transport equipme nt. 
Where a transit declaration covers several types of goods, the total gross mass 
needs only be entered in the first box 35, the remaining boxes 35 being left 
blank. Member States may extend this rule to all procedures ref erred to under 
columns A to E and G of the table in Title I, B.  
Where a gross mass greater than 1 kg includes a fraction of a u nit (kg), it 
may be rounded off in the following manner:  
— from 0,001 to 0,499: rounding down to the nearest kg,  
— from 0,5 to 0,999: rounding up to the nearest kg.  
A gross mass of less than 1 kg should be entered as 0,xyz (e.g.  0,654 for a 
package of 654 grams).  
Box 37: Procedure  
Using the relevant Union code from Appendix D1, enter the proce dure for 
which the goods are declared.  
Box 38: Net mass (kg)  
Enter the net mass, expressed in kilograms, of the goods descri bed in the 
relevant box 31. The net mass is the mass of the goods without any 
packaging.  
Box 40: Summary declaration/Previous document  
Using the relevant Union codes from Appendix D1, enter the refe rence 
particulars of documents preceding export to a third country/di spatch to a 
Member State.  
Where the declaration concerns goods re-exported following disc harge of the 
customs warehousing procedure in a type B customs warehouse, en ter the 
reference particulars of the declaration entering goods for tha t procedure.  
In the case of a declaration entering goods for the Union trans it procedure, 
give the reference for the previous customs destination or corr esponding 
customs documents. Where, in the case of non-computerised trans it 
procedures, more than one reference has to be entered, the Memb er States 
may provide that the word ‘various’ be entered in this box and a list of the 
references concerned accompany the transit declaration.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 151  
Box 41: Supplementary units  
Where necessary, enter the quantity of the item in question, ex pressed in the 
unit laid down in the goods nomenclature.  
Box 44: Additional information/Documents produced/Certificates and 
authorisations  
Using the relevant codes from Appendix D1, enter the details re quired by any 
specific rules applicable together with reference particulars o f the documents 
produced in support of the declaration.  
The subdivision ‘A.I. code’ (Additional information code) must not be used.  
Where a re-export declaration discharging the customs warehousi ng 
procedure is lodged with a customs office other than the superv ising 
office, enter the name and full address of the supervising offi ce. 
Declarations made in Member States which, during the transition al period for 
the introduction of the euro, give the opportunity to operators  to opt for the 
use of the euro unit for the establishment of their customs dec larations must 
include in this box, preferably in the subdivision in the botto m right-hand 
corner, an indicator of the currency unit, national unit or eur o unit, used.  
Member States may provide that this indicator be entered only i n box 44 for 
the first item of goods of the declaration. In this case, the i nformation will be 
deemed valid for all the goods items of the declaration.  
This indicator will be constituted by the iso-alpha-3 currency code (ISO 
4217).  
Box 46: Statistical value  
Enter the statistical value expressed in the currency unit the code for which 
may appear in box 44, or, in the absence of such a code in box 44, in the 
currency of the Member State where the export formalities are c ompleted, in 
accordance with the Union provisions in force.  
Box 47: Calculation of taxes  
Enter the tax base applicable (value, weight or other). Using, where 
necessary, the relevant Union codes from Appendix D1, the follo wing 
should be shown on each line:  
— the type of tax (e.g. excise duties),  
— the tax base,  
— the rate of tax applicable,  
— the amount of tax payable,  
— the method of payment chosen (MP).  
The amounts in this box must be expressed in the currency unit the code for 
which may appear in box 44, or, in the absence of such a code i n box 44, in 
the currency of the Member State where the export formalities a re completed.  
Box 48: Deferred payment  
Enter, where applicable, the reference particulars of the autho risation in 
question; deferred payment here refers both to deferred payment  of 
customs duties and to tax credit.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 152  
Box 49: Identification of warehouse  
Using the relevant Union code from Appendix D1, enter the refer ence 
particulars of the warehouse.  
Box 50: Principal  
Enter the full name (person or company) and address of the hold er of the 
procedure, together with the EORI number referred to in Article  1(18) of 
Delegated Regulation (EU) 2015/2446. Where the EORI number is p rovided, 
Member States may waive the obligation to provide the full name  (person or 
company) and address. Where appropriate, enter the full name (p erson or 
company) of the authorised representative signing on behalf of the holder 
of the procedure.  
Subject to specific provisions to be adopted with regard to the  use of 
computerised systems, the original of the handwritten signature  of the 
person concerned must be given on the copy which is to remain a t the 
office of departure. Where the holder of the procedure is a leg al person, 
the signatory should add his capacity after his signature and f ull name.  
For export operations, the declarant or his representative may enter the name 
and address of a person established in the district of the offi ce of exit to 
whom copy 3 of the declaration endorsed by the said office may be given.  
Box 51: Intended offices of transit (and country)  
Enter the code for the intended office of entry into each commo n transit 
country to be crossed and the office of entry by which the good s re-enter 
the customs territory of the Union after having crossed the ter ritory of a 
common transit country, or, where the shipment is to cross a te rritory other 
than that of the Union or of a common transit country, the offi ce of exit by 
which the transport leaves the Union and the office of entry by  which it 
re-enters the Union.  
Using the relevant Union code from Appendix D1, enter the custo ms offices 
concerned.  
Box 52: Guarantee  
Using the relevant Union codes from Appendix D1, enter the type  of 
guarantee or guarantee waiver used for the operation as well as , as appro­
priate, the number of the comprehensive guarantee certificate, the guarantee 
waiver certificate, or the individual guarantee voucher and the  office of 
guarantee.  
Where a comprehensive guarantee, guarantee waiver or individual  guarantee 
is not valid for one or more of the following countries, add af ter ‘not valid 
for’ the codes from Appendix D1 for the country or countries co ncerned:  
— non-EU contracting parties to the Conventions on a common tra nsit 
procedure and on the simplification of formalities in trade in goods,  
— Andorra,  
— San Marino.  
Where an individual guarantee in the form of a cash deposit or by means of 
vouchers is used it shall be valid for all the contracting part ies to the 
Conventions on a common transit procedure and on the simplifica tion of 
formalities in trade in goods.  
Box 53: Office of destination (and country)  
Using the relevant Union code from Appendix D1, enter the offic e where the 
goods are to be presented in order to complete the Union transi t operation.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 153  
Box 54: Place and date, signature and name of the declarant or his 
representative  
Enter the place and date of completion of the declaration.  
Subject to specific provisions to be adopted with regard to the  use of 
computerised systems, the original of the handwritten signature  of the 
person concerned must be given on the copy which is to remain a t the 
office of export/dispatch, followed by the full name of that pe rson. Where 
that person is a legal person, the signatory should add his cap acity after his 
signature and full name.  
B. FORMALITIES EN ROUTE  
Between the time when the goods leave the office of export and/ or departure, 
and the time when they arrive at the office of destination, cer tain particulars 
may have to be entered on the copies of the Single Administrati ve Document 
accompanying the goods. These particulars concern the transport  operation 
and are to be entered on the document in the course of the oper ation by the 
carrier responsible for the means of transport on which the goo ds are directly 
loaded. The particulars may be added legibly by hand; in this c ase, the form 
should be completed in ink in block capitals.  
These particulars, which only appear on copies 4 and 5, concern  the 
following boxes:  
— Transhipment: Use box 55.  
Box 55: Transhipments  
The first three lines of this box are to be completed by the ca rrier where, 
during the operation in question, the goods are transhipped fro m one means 
of transport to another or from one container to another.  
The carrier may not tranship goods without the prior authorisat ion of the 
customs authorities of the Member State in whose territory the transhipment 
is to be made.  
Where those authorities consider that the transit operation may  continue in 
the normal way, they shall, once they have taken any steps that  may be 
necessary, endorse copies 4 and 5 of the transit declaration.  
— Other incidents: Use box 56.  
Box 56: Other incidents during carriage  
Box to be completed in accordance with existing obligations und er the Union 
transit procedure.  
In addition, where the goods were loaded on a semi-trailer and only the 
tractor vehicle is changed during the journey (without the good s being 
handled or transhipped) enter in this box the registration numb er of the 
new tractor. In such cases endorsement by the competent authori ties is not 
necessary.  
C. FORMALITIES FOR RELEASE FOR FREE CIRCULATION, END-USE, 
INWARD PROCESSING, TEMPORARY ADMISSION AND CUSTOMS 
WAREHOUSING  
Box 1: Declaration  
In the first subdivision, enter the relevant Union code from Ap pendix D1.  
In the second subdivision, enter the type of declaration using the relevant 
Union code from Appendix D1.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 154  
Box 2: Consignor/Exporter  
Enter the full name and address of the last seller of the goods  prior to their 
importation into the Union.  
Where an identification number is required, the Member States m ay waive 
provision of the full name and address of the person concerned.  
Where an identification number is required, enter the EORI numb er referred 
to in Article 1(18) of Delegated Regulation (EU) 2015/2446. If an EORI 
number has not been assigned to the consignor/exporter, enter t he number 
requested by the legislation of the Member State concerned.  
In the case of groupage consignments, the Member States may pro vide that 
the word ‘various’ be entered in this box, and the list of cons ignors/exporters 
attached to the declaration.  
Box 3: Forms  
Enter the number of the subset in relation to the total number of subsets of 
forms and continuation forms used. For example, if there is one  IM form and 
two IM/c forms, enter ‘1/3’ on the IM form, ‘2/3’ on the first IM/c form and 
‘3/3’ on the second IM/c form.  
Box 4: Loading lists  
Enter in figures the number of any loading lists attached, or o f commercial 
descriptive lists where these are authorised by the competent a uthority.  
Box 5: Items  
Enter in figures the total number of items declared by the pers on concerned 
in all the forms and continuation forms (or loading lists or co mmercial lists) 
used. The number of items must correspond to the number of boxe s 31 to be 
completed.  
Box 6: Total packages  
Enter in figures the total number of packages making up the con signment in 
question.  
Box 7: Reference number  
This entry concerns the commercial reference number assigned by  the person 
concerned to the consignment in question. It may take the form of a Unique 
Consignment Reference Number (UCR) (  1 ). 
Box 8: Consignee  
Enter the EORI number referred to in Article 1(18) of Delegated  Regu­
lation (EU) 2015/2446. Where the consignee does not have an EOR I 
number, the customs administration may assign him an ad hoc num ber for 
the declaration concerned.  
Enter the full name and address of the person concerned.  
In the case of placing of goods under the customs warehousing p rocedure in 
a private warehouse, enter the full name and address of the dep ositor where 
he is not the declarant.  ▼B 
( 1 ) Recommendation of the Customs Cooperation Council concerning the unique 
consignment reference number (UCR) for Customs purposes (30 Jun e 2001).
 02016R0341 — EN — 15.03.2021 — 003.001 — 155  
In the case of groupage consignments, the Member States may pro vide that 
the word ‘various’ be entered in this box, and the list of cons ignees attached 
to the declaration.  
Box 12: Value details  
Enter in this box information on value, e.g. a reference to the  authorisation 
whereby the customs authorities waive the requirement to produc e a DV1 
form in support of each declaration or details of adjustments.  
Box 14: Declarant/Representative  
Enter the EORI number referred to in Article 1(18) of Delegated  Regu­
lation (EU) 2015/2446. Where the declarant/representative does not have 
an EORI number, the customs administration may assign him an ad  hoc 
number for the declaration concerned.  
Enter the full name and address of the person concerned.  
If the declarant and the consignee are the same person, enter t he word 
consignee.  
To designate the declarant or the status of the representative,  use the relevant 
Union code from Appendix D1.  
Box 15: Country of dispatch/export  
If neither a commercial transaction (e.g. sale or processing), nor a stoppage 
unrelated to the transport of goods has taken place in an inter mediate country, 
enter in box 15a the relevant Union code from Appendix D1 for t he country 
from which goods were initially dispatched to the Member State in which the 
goods are located at the time of their release into the customs  procedure.  
If such a stoppage or commercial transaction has taken place, i ndicate the last 
intermediate country.  
For the purpose of this data requirement, a stoppage to enable consolidation 
of the goods en-route shall be considered as being related to t he transport of 
the goods.  
Box 17: Country of destination  
Enter in box 17a the Union code from Appendix D1 as follows:  
(a) For the formalities for release for free circulation includ ing end-use, or 
for home-use, enter the Union code for the Member State where t he 
goods are located at the time of release into the customs proce dure.  
However, where it is known at the time of drawing up the custom s 
declaration, that the goods will be dispatched to another Membe r State 
after the release, enter the code for this latter Member State.  
(b) For the formalities for the inward processing procedure, en ter the Union 
code for the Member State where the first processing activity i s carried 
out. 
(c) For the formalities for temporary admission, enter the Unio n code for the 
Member State where the goods are to be first used.  
(d) For the formalities for customs warehousing, enter the Unio n code for the 
Member State where the goods are located at the time of release  into the 
customs procedure.  
Enter in box 17b the region of destination of the goods.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 156  
Box 18: Identity and nationality of means of transport on arrival  
Enter the identity of the means of transport on which the goods  are directly 
loaded at the time of presentation at the customs office where the destination 
formalities are completed. If a tractor and trailer with differ ent registration 
numbers are used, enter the registration number of both the tra ctor and the 
trailer.  
Depending on the means of transport concerned, the following de tails 
concerning identity may be entered:  
Means of transport  Method of identification  
Sea and inland waterway transport  Name of vessel  
Air transport  Number and date of flight (where 
there is no flight number, enter the 
aircraft's registration number)  
Road transport  Vehicle registration number  
Rail transport  Wagon number  
Box 19: Container (Ctr)  
Using the relevant Union code from Appendix D1, enter the situa tion when 
crossing the external Union frontier.  
Box 20: Delivery terms  
Using the relevant Union codes and headings from Appendix D1, g ive 
particulars of the terms of the commercial contract.  
Box 21: Identity and nationality of active means of transport crossing the 
border  
Using the relevant Union code from Appendix D1, enter the natio nality of 
the active means of transport crossing the Unions external fron tier. 
In the case of combined transport or where several means of tra nsport are 
used, the active means of transport is the one which propels th e whole 
combination. For example, in the case of a lorry on a sea-going  vessel, the 
active means of transport is the ship. In the case of a tractor  and trailer, the 
active means of transport is the tractor.  
Box 22: Currency and total amount invoiced  
Using the relevant code from Appendix D1, enter in the first su bdivision the 
currency in which the commercial invoice was drawn up.  
Enter in the second subdivision the invoiced price for all good s declared.  
Box 23: Exchange rate  
This box contains the exchange rate in force between the invoic e currency 
and the currency of the Member State concerned.  
Box 24: Nature of transaction  
Using the relevant codes from Appendix D1, enter the type of th e transaction 
concerned.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 157  
Box 25: Mode of transport at the border  
Using the relevant Union code from Appendix D1, enter the mode of 
transport corresponding to the active means of transport with w hich the 
goods entered the customs territory of the Union.  
Box 26: Inland mode of transport  
Using the relevant Union code from Appendix D1, enter the mode of 
transport upon arrival.  
Box 29: Office of entry  
Using the relevant Union code from Appendix D1, enter the custo ms office 
by which the goods entered the customs territory of the Union.  
Box 30: Location of goods  
Enter the precise location where the goods may be examined.  
Box 31: Packages and description of goods; Marks and numbers — 
Container No(s) — Number and kind  
Enter the marks, numbers, quantity and kind of packages or, in the case of 
unpackaged goods, enter the number of such goods covered by the  
declaration, together with the particulars necessary to identif y them. The 
description of the goods means the normal trade description. Ex cept for 
non-Union goods placed under the customs warehousing procedure,  this 
description must be expressed in terms sufficiently precise to enable 
immediate and unambiguous identification and classification. Th is box 
must also contain the particulars required by any specific rule s (e.g. VAT, 
excise duties). Using the relevant Union code from Appendix D1,  enter the 
kind of the packages.  
If containers are used, their identifying marks should also be entered in this 
box. 
Box 32: Item number  
Enter the number of the item in question in relation to the tot al number of 
items declared in the forms and continuation forms used, as des cribed in the 
note to box 5.  
Box 33: Commodity Code  
Enter the code number corresponding to the item in question, as  described in 
Appendix D1. The Member States may provide for entry of a speci fic 
nomenclature concerning excise duties in the fifth subdivision.  
Box 34: Country-of-origin code  
Enter in box 34a the relevant Union code from Appendix D1 for t he country 
of origin, as defined in Title II of the Code.  
Box 35: Gross mass (kg)  
Enter the gross mass, expressed in kilograms, of the goods desc ribed in the 
relevant box 31. The gross mass is the aggregate mass of the go ods with all 
their packing, excluding containers and other transport equipme nt. 
Where a declaration covers several types of goods, Member State s may 
decide that, for the procedures referred to under columns H to J of the 
table in  (ex Title I, B) , the total gross mass only be entered in the first 
box 35, the remaining boxes 35 being left blank.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 158  
Where a gross mass greater than 1 kg includes a fraction of a u nit (kg), it 
may be rounded off in the following manner:  
— from 0,001 to 0,499: rounding down to the nearest kg,  
— from 0,5 to 0,999: rounding up to the nearest kg,  
— a gross mass of less than 1 kg should be entered as 0,xyz (e. g. 0,654 for 
a package of 654 grams).  
Box 36: Preference  
This box contains information on the tariff treatment of the go ods. Where its 
use is provided for in the matrix of Title I, section B, it mus t be used even 
when no tariff preferential treatment is requested. However, th is box must not 
be used in the context of trade between parts of the customs te rritory of the 
Union in which the provisions of Directive 2006/112/EC are appl icable 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 thos e provisions 
do not apply. Enter the relevant Union code from Appendix D1.  
The Commission will publish at regular intervals in the C serie s of the  
Official Journal of the European Union  the list of the combinations of 
codes usable together with examples and explanatory notes.  
Box 37: Procedure  
Using the relevant Union code from Appendix D1, enter the proce dure for 
which the goods are declared.  
Box 38: Net mass (kg)  
Enter the net mass, expressed in kilograms, of the goods descri bed in the 
relevant box 31. The net mass is the mass of the goods without any 
packaging.  
Box 39: Quota  
Enter the order number of the tariff quota for which the declar ant is applying.  
Box 40: Summary declaration/Previous document  
Using the relevant Union codes from Appendix D1, enter the refe rence 
particulars of any summary declaration used in the Member State  of 
import or of any previous document.  
Box 41: Supplementary units  
Where necessary, enter the quantity of the item in question, ex pressed in the 
unit laid down in the goods nomenclature.  
Box 42: Item price  
Enter the price of the item in question.  
Box 43: Valuation method  
Using the relevant Union code from Appendix D1, enter the valua tion 
method used.  
Box 44: Additional information/Documents produced/Certificates and 
authorisations  
Using the relevant codes from Appendix D1, enter the details re quired by any 
specific rules applicable together with reference particulars o f the documents 
produced in support of the declaration.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 159  
The subdivision ‘A.I. code’ must not be used.  
Where a declaration entering goods for the customs warehousing procedure is 
lodged with a customs office other than the supervising office,  enter the name 
and full address of the supervising office.  
Declarations made in Member States which, during the transition al period for 
the introduction of the euro, give the opportunity to operators  to opt for the 
use of the euro unit for the establishment of their customs dec larations must 
include in this box, preferably in the subdivision in the botto m right-hand 
corner, an indicator of the currency unit, national unit or eur o unit, used.  
Member States may provide that this indicator be entered only i n box 44 for 
the first item of goods of the declaration. In this case, the i nformation will be 
deemed valid for all the goods items of the declaration.  
This indicator will be constituted by the iso-alpha-3 currency code (ISO 
4217).  
When goods are the subject of a VAT-exempt supply to another Me mber 
State, the information required by Article 143(2) of Directive 2006/112/EC 
shall be entered in box 44, including when required by a Member  State, the 
evidence that the imported goods are intended to be transported  or dispatched 
from the Member State of importation to another Member State.  
Box 45: Adjustment  
This box contains information of any adjustments when no DV1 fo rm is 
produced in support of the declaration. Any amounts to be enter ed in this 
box are to be expressed in the currency unit the code for which  may appear 
in box 44, or, in the absence of such a code in box 44, in the currency of the 
Member State where the import formalities are completed.  
Box 46: Statistical value  
Enter the statistical value expressed in the currency unit the code for which 
may appear in box 44, or, in the absence of such a code in box 44, in the 
currency of the Member State where the import formalities are c ompleted, in 
accordance with the Union provisions in force.  
Box 47: Calculation of taxes  
Enter the tax base applicable (value, weight or other). Using, where 
necessary, the relevant Union codes from Appendix D1, the follo wing 
should be shown on each line:  
— the type of tax (e.g. import duty, VAT),  
— the tax base,  
— the rate of tax applicable,  
— the amount of tax payable,  
— the method of payment chosen (MP).  
The amounts in this box must be expressed in the currency unit the code for 
which may appear in box 44, or, in the absence of such a code i n box 44, in 
the currency of the Member State where the import formalities a re completed.  
Box 48: Deferred payment  
Enter, where applicable, the reference particulars of the autho risation in 
question; deferred payment here refers both to deferred payment  of 
customs duties and to tax credit.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 160  
Box 49: Identification of warehouse  
Using the relevant Union code from Appendix D1, enter the refer ence 
particulars of the warehouse.  
Box 54: Place and date, signature and name of the declarant or his 
representative  
Enter the place and date of the completion of the declaration.  
Subject to specific provisions to be adopted with regard to the  use of 
computerised systems, the original of the handwritten signature  of the 
person concerned must be given on the copy which is to remain a t the 
office of import, followed by the full name of that person. Whe re that 
person is a legal person, the signatory should add his capacity  after his 
signature and full name.  
TITLE III  
REMARKS CONCERNING THE CONTINUATION FORMS  
(a) Continuation forms should only be used where the declaratio n covers more 
than one item (cf. box 5). They must be presented together with  an IM, EX, 
EU or CO form.  
(b) The instructions in Titles I and II also apply to the conti nuation forms.  
However:  
— the symbols ‘IM/c’, ‘EX/c’ or ‘EU/c’ (or ‘CO/c’ where applica ble) must 
be entered in the first subdivision of box 1, that subdivision being left 
blank only where:  
— the form is used for Union transit only, in which case, depen ding on the 
Union transit procedure applicable to the goods concerned, ‘T1b is’, 
‘T2bis’, ‘T2Fbis’ or ‘T2SMbis’ will be entered in the third sub division 
of box 1,  
— the form is used solely to furnish proof of the customs statu s of Union 
goods, in which case, depending on the status of the goods conc erned, 
‘T2Lbis’, ‘T2LFbis’ or ‘T2LSMbis’ will be entered in the third 
subdivision of the box,  
— box 2/8 is for optional use by the Member States and should s how only 
the name and identification number, if any, of the person conce rned,  
— the ‘summary’ part of box 47 concerns the final summary of al l the items 
covered by the IM and IM/c, ex and EX/c, EU and EU/c or CO and CO/c 
forms used. It should therefore be used only on the last of the  IM/c, 
EX/c, EU/c or CO/c forms attached to an IM, EX, EU or CO docume nt 
in order to show the total payable by type of tax.  
(c) If continuation forms are used,  
— any boxes 31 (Packages and description of goods) which have n ot been 
used must be struck out to prevent later use,  
— when the third subdivision of box 1 contains the symbol T, bo xes 32 
(Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (N et 
mass (kg)), 40 (Summary declaration/previous document) and 44 ( Addi­
tional information, documents produced, certificates and author isations) 
of the first item of goods of the transit declaration used must  be struck 
through and the first box 31 (Packages and description of goods ) of this 
document may not be used to enter the marks, numbers, number an d kind 
of packages or goods description. In the first box 31 of this d ocument, 
reference will be made, as appropriate, to the number of contin uation 
forms bearing the respective symbols T1bis, T2bis or T2Fbis.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 161  
Appendix C2  
EXPLANATORY NOTE ON THE USE OF TRANSIT DECLARATIONS 
BY THE EXCHANGE OF EDI STANDARD MESSAGES  
(EDI TRANSIT DECLARATION)  
TITLE I  
GENERAL  
The EDI transit declaration is based upon the particulars enter ed into the different 
boxes of the Single Administrative Document (SAD) as defined in  appendices 
C1 and D1, in association with or replaced by a code if appropr iate. 
This Appendix contains exclusively the basic special requiremen ts, which apply 
when the formalities are carried out by the exchange of the EDI  standard 
messages. Furthermore the additional codes presented in Appendi x D2 are 
applicable. Appendices C1 and D1) apply to the EDI transit decl aration unless 
otherwise specified in this Appendix or in Appendix D2.  
The detailed structure and content of the EDI transit declarati on follow the 
technical specifications the competent authorities communicate to the holder of 
the procedure in order to ensure the proper functioning of the system. These 
specifications are based upon the requirements laid down in thi s Appendix.  
This Appendix describes the structure of the information exchan ge. The transit 
declaration is organised into data groups, which contain data a ttributes. The 
attributes are grouped together in such a way that they build u p coherent 
logical blocks within the scope of the message. A data group in dentation 
indicates that the data group depends on a lower indent data gr oup. 
When present, the appropriate number of the box on the SAD is n oted.  
The term ‘number’ in the explanation of a data group indicates how many times 
the data group may be used in the transit declaration.  
The term ‘type/length’ in the explanation of an attribute indic ates 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 specified by the length 
indicator. A comma in the data length means that the attribute can hold 
decimals, the digit before the comma indicates the total length  of the attribute, 
the digit after the comma indicates the maximum number of digit s after the 
decimal point.  
TITLE II  
STRUCTURE OF THE EDI TRANSIT DECLARATION  
A. Table of the data groups  
TRANSIT OPERATION  
TRADER consignor  
TRADER consignee  
GOODS ITEM  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 162  
— TRADER consignor  
— TRADER consignee  
— CONTAINERS  
— SGI CODES  
— PACKAGES  
— PREVIOUS ADMINISTRATIVE REFERENCES  
— PRODUCED DOCUMENTS/CERTIFICATES  
— SPECIAL MENTIONS  
CUSTOMS OFFICE of departure  
TRADER holder of the procedure  
REPRESENTATIVE  
CUSTOMS OFFICE of transit  
CUSTOMS OFFICE of destination  
TRADER authorised consignee  
CONTROL RESULT  
SEALS INFORMATION  
— SEALS ID  
GUARANTEE  
— GUARANTEE REFERENCE  
— VALIDITY LIMITATION (EU)  
— VALIDITY LIMITATION (NON-EU)  
B. Particulars on the data of the transit declaration  
TRANSIT OPERATION  
Number: 1  
The data group shall be used.  
LRN  
Type/Length: an ..22  
The local reference number (LRN) shall be used. It is nationall y defined and 
allocated by the user in agreement with the competent authoriti es to identify 
each single declaration.  
Declaration type  (box 1)  
Type/Length: an ..5  
The attribute shall be used.  
Total number of items  (box 5)  
Type/Length: n ..5  
The attribute shall be used.  
Total number of packages  (box 6)  
Type/Length: n ..7  
The use of the attribute is optional. The total number of packa ges is equal to 
the sum of all ‘Number of packages’, all ‘Number of pieces’ and  a value of 
‘1’ for each declared ‘bulk’.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 163  
Country of dispatch  (box 15a)  
Type/Length: a2  
The attribute shall be used, if only one country of dispatch is  declared. The 
country codes presented in Appendix D2 shall be used. In this c ase the 
attribute ‘Country of dispatch’ of the data group ‘GOODS ITEM’ cannot 
be used. If more than one country of dispatch is declared, this  attribute of the 
data group ‘TRANSIT OPERATION’ cannot be used. In this case the  
attribute ‘Country of dispatch’ of the data group ‘GOODS ITEM’ shall be 
used.  
Destination country  (box 17a)  
Type/Length: a2  
The attribute shall be used, if only one country of destination  is declared. 
The country codes presented in Appendix D2 shall be used. In th is case the 
attribute ‘Destination country’ of the data group ‘GOODS ITEM’ cannot be 
used. If more than one country of destination is declared, this  attribute of the 
data group ‘TRANSIT OPERATION’ cannot be used. In this case the  
attribute ‘Destination country’ of the data group ‘GOODS ITEM’ shall be 
used.  
Identity at departure  (box 18)  
Type/Length: an ..27  
The attribute shall be used according to Appendix C1.  
Identity at departure LNG  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language (LNG) if the corresponding free text field is used.  
Nationality at departure  (box 18)  
Type/Length: a2  
The country code presented in Appendix D2 shall be used accordi ng to 
Appendix C1.  
Container  (box 19)  
Type/Length: n1  
The following codes shall be used  
0: no  
1: yes.  
Nationality crossing border  (box 21)  
Type/Length: a2  
The country code presented in Appendix D2 shall be used accordi ng to 
Appendix C1.  
Identity crossing border  (box 21)  
Type/Length: an ..27  
The use of this attribute is optional for Member States in acco rdance with 
Appendix C1.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 164  
Identity crossing border LNG  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language (LNG) if the corresponding free text field is used.  
Type of transport crossing border  (box 21)  
Type/Length: n ..2  
The use of the attribute is optional for the Member States acco rding to 
Appendix C1.  
Transport mode at border  (box 25)  
Type/Length: n ..2  
The use of the attribute is optional for the Member States acco rding to 
Appendix C1.  
Inland transport mode  (box 26)  
Type/Length: n ..2  
The use of the attribute is optional for the Member States. It has to be used 
according to the explanatory note concerning box 25 presented i n Appendix 
D1. 
Loading place  (box 27)  
Type/Length: an ..17  
The use of the attribute is optional for the Member States.  
Agreed location code  (box 30)  
Type/Length: an ..17  
The attribute cannot be used, if the data group ‘CONTROL RESULT ’ is 
used. If this data group is not used the attribute is optional.  If this attribute is 
used the precise indication of the place in coded form where th e goods can 
be examined is necessary. The attributes ‘Agreed location of go ods’/‘Agreed 
location code’, ‘Authorised location of goods’ and ‘Customs sub place’ 
cannot be used at the same time.  
Agreed location of goods  (box 30)  
Type/Length: an ..35  
The attribute cannot be used, if the data group ‘CONTROL RESULT ’ is 
used. If this data group is not used the attribute is optional.  If this attribute is 
used the precise indication of the place where the goods can be  examined is 
necessary. The attributes ‘Agreed location of goods’/‘Agreed lo cation code’, 
‘Authorised location of goods’ and ‘Customs subplace’ cannot be  used at the 
same time.  
Agreed location of goods LNG  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language (LNG) if the corresponding free text field is used.  
Authorised location of goods  (box 30)  
Type/Length: an ..17  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 165  
The attribute is optional, if the data group ‘CONTROL RESULT’ i s used. If 
the attribute is used the precise indication of the place where  the goods can 
be examined is necessary. If the data group ‘CONTROL RESULT’ is  not 
used the attribute cannot be used. The attributes ‘Agreed locat ion of goods’/ 
‘Agreed location code’, ‘Authorised location of goods’ and ‘Cus toms 
subplace’ cannot be used at the same time.  
Customs subplace  (box 30)  
Type/Length: an ..17  
The attribute cannot be used, if the data group ‘CONTROL RESULT ’ is 
used. If this data group is not used the attribute is optional.  If this attribute is 
used the precise indication of the place where the goods can be  examined is 
necessary. The attributes ‘Agreed location of goods’/‘Agreed lo cation code’, 
‘Authorised location of goods’ and ‘Customs subplace’ cannot be  used at the 
same time.  
Total gross mass  (box 35)  
Type/Length: n ..11,3  
The attribute shall be used.  
NCTS accompanying document language code  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language of the transit accompanying document (NCTS accompanyin g 
document).  
Dialogue language indicator at departure  
Type/Length: a2  
The use of the language code presented in Appendix D2 is option al. If this 
attribute is not used the system will use the default language of the office of 
departure.  
Declaration date  (box 50)  
Type/Length: n8  
The attribute shall be used.  
Declaration place  (box 50)  
Type/Length: an ..35  
The attribute shall be used.  
Declaration place LNG  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language (LNG) of the corresponding free text field.  
TRADER consignor  (box 2)  
Number: 1  
This data group is used, when there is only one consignor decla red. In this 
case the data group ‘TRADER consignor’ of the data group ‘GOODS  ITEM’ 
cannot be used.  
Name  (box 2)  
Type/Length: an ..35  
The attribute shall be used.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 166  
Street and number  (box 2)  
Type/Length: an ..35  
The attribute shall be used.  
Country  (box 2)  
Type/Length: a2  
The country code presented in Appendix D2 shall be used.  
Postcode  (box 2)  
Type/Length: an ..9  
The attribute shall be used.  
City (box 2)  
Type/Length: an ..35  
The attribute shall be used.  
NAD LNG  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language of name and address (NAD LNG).  
TIN (box 2)  
Type/Length: an ..17  
The use of the attribute to insert the trader identification nu mber (TIN) is 
optional for the Member States.  
TRADER Consignee  (box 8)  
Number: 1  
The data group shall be used, when there is only one consignee declared and 
the attribute ‘Destination country’ of the data group ‘TRANSIT 
OPERATION’ contains a Member State or a common transit country.  In 
this case the data group ‘TRADER consignee’ of the data group ‘ GOODS 
ITEM’ cannot be used.  
Name  (box 8)  
Type/Length: an ..35  
The attribute shall be used.  
Street and number  (box 8)  
Type/Length: an ..35  
The attribute shall be used.  
Country  (box 8)  
Type/Length: a2  
The country code presented in Appendix D2 shall be used.  
Postcode  (box 8)  
Type/Length: an ..9  
The attribute shall be used.  
City (box 8)  
Type/Length: an ..35  
The attribute shall be used.  
NAD LNG  
Type/Length: a2  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 167  
The language code presented in Appendix D2 shall be used to def ine the 
language of name and address (NAD LNG).  
TIN (box 8)  
Type/Length: an ..17  
The use of this attribute to insert the trader identification n umber (TIN) is 
optional for the Member States.  
GOODS ITEM  
Number: 999  
The data group shall be used.  
Declaration type  (ex box 1)  
Type/Length: an ..5  
The attribute shall be used, if the code ‘T-’ was used for the attribute 
‘Declaration type’ of the data group ‘TRANSIT OPERATION’. In ot her 
cases this attribute cannot be used.  
Country of dispatch  (ex box 15a)  
Type/Length: a2  
The attribute shall be used, if more than one country of dispat ch is declared. 
The country codes presented in Appendix D2 shall be used. The a ttribute 
‘Country of dispatch’ of the data group ‘TRANSIT OPERATION’ can not be 
used. If only one country of dispatch is declared the correspon ding attribute 
of the data group ‘TRANSIT OPERATION’ shall be used.  
Destination country  (ex box 17a)  
Type/Length: a2  
The attribute shall be used, if more than one country of destin ation is 
declared. The country codes presented in Appendix D2 shall be u sed. The 
attribute ‘Destination country’ of the data group ‘TRANSIT OPER ATION’ 
cannot be used. If only one country of destination is declared the corre­
sponding attribute of the data group ‘TRANSIT OPERATION’ shall be used.  
Textual description  (box 31)  
Type/Length: an ..140  
The attribute shall be used.  
Textual description LNG  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language (LNG) of the corresponding free text field.  
Item number  (box 32)  
Type/Length: n ..5  
The attribute shall be used, even if a number ‘1’ was used for the attribute 
‘Total number of items’ of the data group ‘TRANSIT OPERATION’. In this 
case the number ‘1’ shall be used for this attribute. Each item  number is 
unique throughout the declaration.  
Commodity code  (box 33)  
Type/Length: n ..8  
The attribute shall be used with at least four and up to eight digits according 
to Appendix C1.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 168  
Gross mass  (box 35)  
Type/Length: n ..11,3  
This attribute is optional when goods of different type covered  by the same 
declaration are packed together in such a way that it is imposs ible to 
determine the gross mass of each type of goods.  
Net mass  (box 38)  
Type/Length: n ..11,3  
The use of the attribute is optional according to Appendix C1.  
TRADER consignor  (ex box 2)  
Number: 1  
The data group ‘TRADER consignor’ cannot be used when there is only one 
consignor declared. In this case the data group ‘TRADER consign or’ on 
‘TRANSIT OPERATION’ level is used.  
Name  (ex box 2)  
Type/Length: an ..35  
The attribute shall be used.  
Street and number  (ex box 2)  
Type/Length: an ..35  
The attribute shall be used.  
Country  (ex box 2)  
Type/Length: a2  
The country code presented in Appendix D2 shall be used.  
Postcode  (ex box 2)  
Type/Length: an ..9  
The attribute shall be used.  
City (ex box 2)  
Type/Length: an ..35  
The attribute shall be used.  
NAD LNG  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language of name and address (NAD LNG).  
TIN (ex box 2)  
Type/Length: an ..17  
The use of this attribute to insert the trader identification n umber (TIN) is 
optional for the Member States.  
TRADER consignee  (ex box 8)  
Number: 1  
The data group shall be used when more than one consignee is de clared and 
the attribute ‘Destination country’ of the data group ‘GOODS IT EM’ 
contains a Member State or a common transit country. When only one 
consignee is declared, the data group ‘TRADER consignee’ of the  data 
group ‘GOODS ITEM’ cannot be used.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 169  
Name  (ex box 8)  
Type/Length: an ..35  
The attribute shall be used.  
Street and number  (ex box 8)  
Type/Length: an ..35  
The attribute shall be used.  
Country  (ex box 8)  
Type/Length: a2  
The country code presented in Appendix D2 shall be used.  
Postcode  (ex box 8)  
Type/Length: an ..9  
The attribute shall be used.  
City (ex box 8)  
Type/Length: an ..35  
The attribute shall be used.  
NAD LNG  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language of name and address (NAD LNG).  
TIN (ex box 8)  
Type/Length: an ..17  
The use of this attribute to insert the trader identification n umber (TIN) is 
optional for the Member States.  
CONTAINERS  (box 31)  
Number: 99  
If the attribute ‘Container’ of the data group ‘TRANSIT OPERATI ON’ 
contains the code ‘1’ the data group shall be used.  
Container numbers  (box 31)  
Type/Length: an ..11  
The attribute shall be used.  
PACKAGES  (box 31)  
Number: 99  
The data group shall be used.  
Marks and numbers of packages  (box 31)  
Type/Length: an ..42  
The language code presented in Appendix D2 shall be used to def ine the 
language of name and address (NAD LNG).  
Marks and numbers of packages LNG  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language (LNG) if the corresponding free text field is used.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 170  
Kind of packages  (box 31)  
Type/Length: an2  
The packaging codes listed under Box 31 of Appendix D1 shall be  used.  
Number of packages  (box 31)  
Type/length: n ..5  
The attribute shall be used if the attribute ‘ Kind of packages ’ contains other 
codes shown in Appendix D1 than those for bulk (VQ, VG, VL, VY,  VR or 
VO) or for ‘unpacked’ (NE, NF, NG). It may not be used if the a ttribute 
‘Kind of packages ’ contains one of the previously mentioned codes.  
Number of pieces  (box 31)  
Type/Length: n ..5  
The attribute shall be used if the attribute ‘Kind of packages’  contains a code 
presented in Appendix D2 for ‘Unpacked’ (NE). In other cases th is attribute 
cannot be used.  
PREVIOUS ADMINISTRATIVE REFERENCES  (box 40)  
Number: 9  
The data group shall be used according to Appendix C1.  
Previous document type  (box 40)  
Type/Length: an ..6  
If the data group shall be used at least one previous document type shall be 
used.  
Previous document reference  (box 40)  
Type/Length: an ..20  
The reference of the previous document shall be used.  
Previous document reference LNG  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language (LNG) of the corresponding free text field.  
Complement of information  (box 40)  
Type/Length: an ..26  
The use of the attribute is optional for the Member States.  
Complement of information LNG  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language (LNG) if the corresponding free text field is used.  
PRODUCED DOCUMENTS/CERTIFICATES  (box 44)  
Number: 99  
The data group shall be used for TIR messages. In other cases, it shall be 
used according to Appendix C1. If the data group is used, at le ast one of the 
following attributes shall be used.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 171  
Document type  (box 44)  
Type/Length: an ..3  
The code presented in Appendix D2 shall be used.  
Document reference  (box 44)  
Type/Length: an ..20  
Document reference LNG  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language (LNG) if the corresponding free text field is used.  
Complement of information  (box 44)  
Type/Length: an ..26  
Complement of information LNG  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language (LNG) if the corresponding free text field is used.  
SPECIAL MENTIONS  (box 44)  
Number: 99  
The data group shall be used according to Appendix C1. If the d ata group is 
used either the attribute ‘Additional information id’ or ‘Text’  shall be used.  
Additional information id  (box 44)  
Type/Length: an ..3  
The code presented in Appendix D2 shall be used to insert the i dentification 
(id) of the additional information.  
Export from EU  (box 44)  
Type/Length: n1  
If the attribute ‘Additional information id’ contains the code ‘DG0’ or ‘DG1’ 
the attribute ‘Export from EU’ or ‘Export from country’ shall b e used. Both 
attributes cannot be used at the same time. In other cases the attribute cannot 
be used. If this attribute is used the following codes are to b e used:  
0 = no  
1 = yes.  
Export from country  (box 44)  
Type/Length: a2  
If the attribute ‘Additional information id’ contains the code ‘DG0’ or ‘DG1’ 
the attribute ‘Export from EU’ or ‘Export from country’ shall b e used. Both 
attributes cannot be used at the same time. In other cases the attribute cannot 
be used. If this attribute is used the country code presented i n Appendix D2 
shall be used.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 172  
Text (box 44)  
Type/Length: an ..70  
Text LNG  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language (LNG) if the corresponding free text field is used.  
CUSTOMS OFFICE of departure  (box C)  
Number: 1  
The data group shall be used.  
Reference number  (box C)  
Type/Length: an8  
The code presented in Appendix D2 shall be used.  
TRADER holder of the procedure  (box 50)  
Number: 1  
The data group shall be used.  
TIN (box 50)  
Type/Length: an ..17  
The attribute shall be used where the data group ‘CONTROL RESUL T’ 
contains the code A3 or where the attribute ‘GRN’ is used.  
Name  (box 50)  
Type/Length: an ..35  
The attribute shall be used if the attribute ‘TIN’ is used and the other 
attributes of this data group are not already known by the syst em. 
Street and number  (box 50)  
Type/Length: an ..35  
The attribute shall be used if the attribute ‘TIN’ is used and the other 
attributes of this data group are not already known by the syst em. 
Country  (box 50)  
Type/Length: a2  
The country code presented in Appendix D2 shall be used if the attribute 
‘TIN’ is used and the other attributes of this data group are n ot already 
known by the system.  
Postcode  (box 50)  
Type/Length: an ..9  
The attribute shall be used if the attribute ‘TIN’ is used and the other 
attributes of this data group are not already known by the syst em. 
City (box 50)  
Type/Length: an ..35  
The attribute shall be used if the attribute ‘TIN’ is used and the other 
attributes of this data group are not already known by the syst em. ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 173  
NAD LNG  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language of name and address (NAD LNG) if the corresponding fre e text 
fields are used.  
REPRESENTATIVE  (box 50)  
Number: 1  
The data group shall be used if the holder of the procedure mak es use of an 
authorised representative.  
Name  (box 50)  
Type/Length: an ..35  
The attribute shall be used.  
Representative capacity  (box 50)  
Type/Length: a ..35  
The use of this attribute is optional.  
Representative capacity LNG  
Type/Length: a2  
The language code presented in Appendix D2 shall be used to def ine the 
language (LNG) if the corresponding free text field is used.  
CUSTOMS OFFICE of transit  (box 51)  
Number: 9  
The data group shall be used according to Appendix C1.  
Reference number  (box 51)  
Type/Length: an8  
The code presented in Appendix D2 shall be used.  
CUSTOMS OFFICE of destination  (box 53)  
Number: 1  
The data group shall be used.  
Reference number  (box 53)  
Type/Length: an8  
The code presented in Appendix D2 shall be used.  
TRADER authorised consignee  (box 53)  
Number: 1  
The data group can be used to indicate that the goods will be d elivered to an 
authorised consignee.  
TIN authorised consignee  (box 53)  
Type/Length: an ..17  
The attribute shall be used to insert the trader identification  number (TIN).  
CONTROL RESULT  (box D)  
Number: 1  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 174  
The data group shall be used if an authorised consignor lodges the 
declaration.  
Control result code  (box D)  
Type/Length: an2  
The code A3 shall be used.  
Date limit  (box D)  
Type/Length: n8  
The attribute shall be used.  
SEALS INFORMATION  (box D)  
Number: 1  
The data group shall be used if an authorised consignor lodges a declaration 
for which his authorisation requires the use of seals or a hold er of the 
procedure is granted the use of seals of a special type.  
Seals number  (box D)  
Type/Length: n ..4  
The attribute shall be used.  
SEALS ID  (box D)  
Number: 99  
The data group shall be used for the identification (id) of sea ls. 
Seals identity  (box D)  
Type/Length: an ..20  
The attribute shall be used.  
Seals identity LNG  
Type/Length: a2  
The language code (LNG) presented in Appendix D2 shall be used.  
GUARANTEE  
Number: 9  
The data group shall be used.  
Guarantee type  (box 52)  
Type/Length: an ..1  
The code presented in Appendix D1 shall be used.  
GUARANTEE REFERENCE  (box 52)  
Number: 99  
The data group shall be used if the attribute ‘Guarantee type’ contains the 
code ‘0’, ‘1’, ‘2’, ‘4’ or ‘9’.  
GRN  (box 52)  
Type/Length: an ..24  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 175  
The attribute shall be used to insert the guarantee reference n umber (GRN) if 
the attribute ‘Guarantee type’ contains the code contains the c ode ‘0’, ‘1’, 
‘2’, ‘4’ or ‘9’. In this case the attribute ‘Other guarantee re ference’ can not 
be used.  
The ‘Guarantee Reference’ number (GRN) is allocated by the offi ce of 
guarantee to identify each single guarantee and it is structure d as follows:  
Field  Content  Field type  Examples  
1 Last two digits of the year at which the 
guarantee was accepted (YY)  Numeric 2  9 7  
2 Identifier of the country where the 
guarantee is lodged (ISO alpha 2 
country code)  Alphabetic 2  I T  
3 Unique identifier for the acceptance 
given by the office of guarantee per 
year and country  Alphanumeric 12  1234AB788966  
4 Check digit  Alphanumeric 1  8  
5 Identifier of the individual guarantee by 
means of voucher (1 letter + 6 digits) 
or NULL for other guarantee types  Alphanumeric 7  A001017  
Field 1 and 2 as explained above.  
Field 3 has to be filled with a unique identifier per year and country for the 
acceptance of the guarantee given by the office of guarantee. N ational admin­
istrations which want to have the Customs Office Reference Numb er of the 
office of guarantee included in the GRN, could use up to the fi rst six 
characters to insert the national number of the office of guara ntee.  
Field 4 has to be filled with a value that is a check digit for  the fields 1 to 3 
of the GRN. This field allows to detect an error when capturing  the first four 
fields of the GRN.  
Field 5 is only used when the GRN is related to an individual g uarantee by 
means of vouchers registered in the computerised transit system . In that case, 
this field has to be filled with the identifier of the voucher.  
Other guarantee reference  (box 52)  
Type/Length: an ..35  
This attribute shall be used if the attribute ‘Guarantee type’ contains other 
codes than ‘0’, ‘1’, ‘2’, ‘4’ or ‘9’. In this case the attribut e ‘GRN’ can not be 
used.  
Access code  
Type/length: an4  
The attribute shall be used when the attribute ‘GRN’ is used, o therwise this 
attribute is optional for the Member States. Depending on the t ype of 
guarantee, it is issued by the office of guarantee, the guarant or or the 
holder of the procedure and used to secure a specific guarantee . ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 176  
VALIDITY LIMITATION (EU)  
Number: 1  
Not valid for EU  (box 52)  
Type/Length: n1  
The code 0 = no shall be used for Union transit.  
VALIDITY LIMITATION (NON-EU)  
Number: 99  
Not valid for other contracting parties  (box 52)  
Type/Length: a2  
The country code presented in Appendix D2 shall be used to indi cate the 
common transit country concerned.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 177  
Appendix D1  
CODES TO BE USED IN THE FORMS  ( 1 ) 
TITLE I  
GENERAL REMARKS  
This Appendix contains only the specific basic requirements app licable when 
using paper forms. Where transit formalities are completed by t he exchange of 
EDI messages, the instructions contained in this Appendix apply  unless 
appendices C2 and D2 provide otherwise.  
In some cases, the requirements for the type and length of entr ies are specified.  
The codes for the different types of data are:  
a alphabetic  
n numeric  
an alphanumeric  
The number after the code indicates the authorised length of th e data entry. Two 
points before the indication of the length means that the data entry is not of a 
determined length, but that it may include a number of characte rs up to the 
number indicated.  
TITLE II  
CODES  
Box 1: Declaration  
First subdivision  
The codes applicable (a2) are given below:  
EX. For trade with countries and territories situated outside o f the customs 
territory of the Union other than the contracting parties to th e Convention 
of formalities in simplification in trade in goods.  
For placing goods under a customs procedure referred to in colu mns A and 
E of the table in Appendix C1, Title I, B)  
To confer on goods a customs-approved treatment or use referred  to in 
columns C and D of the table in Appendix C1, Title I, B)  
For dispatch of non-Union goods in the context of trade between  Member 
States  
IM. For trade with countries and territories situated outside o f the customs 
territory of the Union other than the contracting parties to th e Convention 
of formalities in simplification in trade in goods.  
For placing goods under a customs procedure referred to in colu mns H to J 
of the table in Appendix C1, Title I, B)  
For placing non-Union goods under a customs procedure in the co ntext of 
trade between Member States  
EU. In the context of trade with contracting parties to the Con vention of 
formalities in simplification in trade in goods.  
For placing goods under a customs procedure referred to in colu mns A, E 
and H to J of the table in Appendix C1, Title I, B)  ▼B 
( 1 ) The use, in this Appendix, of the words export, re-export, im portation and re-importation 
equally cover dispatch, re-dispatch, introduction and re-introd uction.
 02016R0341 — EN — 15.03.2021 — 003.001 — 178  
To confer on goods a customs-approved treatment or use referred  to in 
columns C and D of the table in Appendix C1, Title I, B)  
CO. In respect of Union goods subject to specific measures duri ng the transi­
tional period following the accession of new Member States  
Placing of goods under the customs warehousing procedure in ord er to 
obtain payment of special export refunds prior to exportation o r manufac­
turing under customs supervision and under customs control prio r to expor­
tation and payment of export refunds.  
In respect of Union goods in the context of trade between parts  of the 
customs territory of the Union to which the provisions of Direc tive 
2006/112/EC are applicable and parts of that territory to which  those 
provisions do not apply, or in the context of trade between par ts of that 
territory where those provisions do not apply.  
Second subdivision  
The codes applicable (a1) are given below:  
A for a normal declaration (normal procedure under Article 162 of the 
Code)  
B or C for a simplified declaration (simplified procedure under  Article 166 of 
the Code  
D For lodging a normal declaration (such as referred to under c ode A) 
before the declarant is in a position to present the goods.  
E or F For lodging a simplified declaration (such as referred t o under code B 
or C) before the declarant is in a position to present the good s. 
X or Y for a supplementary declaration under a simplified proce dure covered 
by B or C and E or F.  
Z for a supplementary declaration under a simplified procedure under 
Articles 166 and 182 of the Code.  
Codes D and F can only be used in the framework of the procedur e provided for 
in Article 171 of the Code where a declaration is lodged before  the declarant is 
in a position to present the goods.  
Third subdivision  
The codes applicable (an..5) are given below:  
T1. Goods required to move under the external Union transit pro cedure  
T2. Goods required to move under the internal Union transit pro cedure in 
accordance with Article 227 of the Code, unless article 286(2) of Imple­
menting Regulation (EU) 2015/2447 applies  
T2F. Goods required to move under the internal Union transit pr ocedure, in 
accordance with Article 188 of Delegated Regulation (EU) 2015/2 446 
T2SM. Goods placed under the internal Union transit procedure, in application 
of Article 2 of Decision 4/92/EC of the EEC-San Marino Cooperat ion 
Committee of 22 December 1992.  
T. Mixed consignments covered by Article 286 of Implementing Re gu­
lation (EU) 2015/2447, in which case the space following the ‘T ’ 
must be scored through  
T2L. Form establishing the customs status of Union goods  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 179  
T2LF. Form establishing the customs status of Union goods consi gned to, or 
from, a part of the customs territory of the Union where the pr ovisions 
of Directive 2006/112/EC do not apply  
T2LSM. Form establishing the status of goods destined for San M arino in appli­
cation of Article 2 of Decision 4/92/EC of the EEC-San Marino C oop­
eration Committee of 22 December 1992.  
Box 2: Consignor/Exporter  
Where an identification number is required, the EORI number sha ll be used. It is 
structured as follows:  
Field  Content  Field type  Format  Examples  
1 Identifier of the Member 
State assigning the number 
(ISO alpha 2 country code)  Alphabetic 2  a 2  P L  
2 Unique identifier in a 
Member State  Alphanumeric 15  an..15  1234567890ABCDE  
Example:  ‘PL1234567890ABCDE’ for a Polish exporter (country code: PL) 
whose unique national EORI number is ‘1234567890ABCDE ’.  
Country code: the Union's alphabetical codes for countries and territories are 
based on the current ISO alpha 2 codes (a2) insofar as they are  compatible 
with the country codes laid down in accordance with Article 5(2 ) of Regu­
lation (EC) No 471/2009 of the European Parliament and of the C ouncil of 
6 May 2009 on Union statistics relating to external trade with non-member 
countries and repealing Council Regulation (EC) No 1172/95 (  1 ). 
Box 8: Consignee  
Where an identification number is required, the EORI number, st ructured as 
specified in the description for box 2, shall be used.  
Where an identification number is required and the declaration includes the 
particulars for an exit summary declaration as set out in Appen dix A, a third 
country unique identification number which has been made availa ble to the 
Union by the third country concerned may be used.  
Box 14: Declarant/Representative  
(a) Insert one of the following codes (n1) before the full name  and address to 
designate the declarant or the status of the representative:  
1. Declarant  
2. Representative (direct representation within the meaning of the first 
subparagraph of Article 18(1) of the Code  
3. Representative (indirect representation within the meaning o f the first 
subparagraph of Article 18(1) of the Code.  
Where this data element is printed on a paper document, it will  be in square 
brackets (Ex: [1], [2] or [3])  
(b) Where an identification number is required, the EORI number , structured as 
specified in the description for box 2, shall be used.  
Box 15a: Country of dispatch/export code  
Use the country codes entered in box 2.  ▼B 
( 1 ) OJ L 152, 16.6.2009, p. 23.
 02016R0341 — EN — 15.03.2021 — 003.001 — 180  
Box 17a: Country-of-destination code  
Use the country codes entered in box 2.  
Box 17b: Region-of-destination code  
Use the codes to be adopted by the Member States.  
Box 18: Nationality of means of transport at departure  
Use the country codes entered in box 2.  
Box 19: Container (Ctr)  
The relevant codes (n1) are given below:  
0 Goods not transported in containers  
1 Goods transported in containers.  
Box 20: Delivery terms  
The codes and statements to be entered, as appropriate, in the first two 
subdivisions of this box are as follows:  
▼M3 
First subdivision  Meaning  Second subdivision  
Incoterms code  Incoterms – ICC/ECE  Place to be specified  
Codes applicable for all modes of transport  
EXW (Incoterms 2020)  Ex works  Named place of delivery  
FCA (Incoterms 2020)  Free carrier  Named place of delivery  
CPT (Incoterms 2020)  Carriage paid to  Named place of destination  
CIP (Incoterms 2020)  Carriage and insurance paid 
to Named place of destination  
DPU (Incoterms 2020)  Delivered at place unloaded  Named place of destination  
DAP (Incoterms 2020)  Delivered at place  Named place of destination  
DDP (Incoterms 2020)  Delivered duty paid  Named place of destination  
DAT (Incoterms 2010)  Delivered at terminal  Named terminal at port or place of 
destination  
Codes applicable for sea and inland waterway transport  
FAS (Incoterms 2020)  Free along ship  Named port of shipment  
FOB (Incoterms 2020)  Free on board  Named port of shipment  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 181  
First subdivision  Meaning  Second subdivision  
CFR (Incoterms 2020)  Cost and freight  Named port of destination  
CIF (Incoterms 2020)  Cost, insurance and freight  Named port of destination  
XXX  Delivery terms other than 
those listed above  Narrative description of delivery 
terms given in the contract  
▼B 
The Member States may require the following coded particulars ( n1) in the third 
subdivision:  
1 Place situated in the territory of the Member State concerned  
2 Place situated in the territory of another Member State  
3 Other (place situated outside the Union).  
Box 21: Nationality of active means of transport crossing the border  
Use the country codes entered in box 2.  
Box 22: Invoice currency  
The invoice currency is to be entered by means of the ISO alpha -3 currency code 
(Codes ISO 4217 for the representation of currencies and funds) . 
Box 24: Nature of the transaction  
The Member States which require this item of information must u se the single 
digit codes listed in column A of the table provided for in Art icle 10(2) of 
Commission Regulation (EU) No 113/2010 (  1 ), this digit being entered in the 
left-hand side of the box. They may also provide for a second d igit from the list 
in column B of that table to be entered in the right-hand side of the box.  
Box 25: Mode of transport at the border  
The codes applicable (n1) are given below:  
Code  Description  
1 Sea transport  
2 Rail transport  
3 Road transport  
4 Air transport  
5 Postal consignment  
7 Fixed transport installations  
8 Inland waterway transport  
9 Own propulsion  
Box 26: Inland mode of transport  
The codes listed for box 25 are applicable.  
Box 29: Office of exit/entry  
Use (an8) codes structured as follows:  ▼M3 
( 1 ) OJ L 37, 10.2.2010, p. 1.
 02016R0341 — EN — 15.03.2021 — 003.001 — 182  
— the first two characters (a2) serve to identify the country b y means of the 
country code entered in box 2,  
— the next six characters (an6) stand for the office concerned in that country. It 
is suggested that the following structure be adopted:  
The first three characters (a3) would be taken up by the UN/LOC ODE and 
the last three by a national alphanumeric subdivision (an3). If  this subdivision 
is not used, the characters ‘000’ should be inserted.  
Example: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE f or 
the city of Brussels, 000 for the unused subdivision.  
Box 31: Packages and description of goods; Marks and numbers — 
Container No(s) — Number and kind  
Kind of packages  
Use the following codes.  
(UN/ECE Recommendation No 21/Rev. 8.1 of 12 July 2010).  
PACKAGING CODES  
Aerosol  A E  
Ampoule, non-protected  A M  
Ampoule, protected  A P  
Atomizer  A T  
Bag B G  
Bag, flexible container  F X  
Bag, gunny  G Y  
Bag, jumbo  J B  
Bag large  Z B  
Bag, multiply  M B  
Bag, paper  5 M  
Bag, paper, multi-wall  X J  
Bag, paper, multi-wall, water resistant  X K  
Bag, plastic  E C  
Bag, plastic film  X D  
Bag, polybag  4 4  
Bag, super bulk  4 3  
Bag, textile  5 L  
Bag, textile, sift proof  X G  
Bag, textile, water resistant  X H  
Bag, textile, without inner coat/liner  X F  
Bag, tote  T T  
Bag, woven plastic  5 H  
Bag, woven plastic, sift proof  X B  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 183  
Bag, woven plastic, water resistant  X C  
Bag, woven plastic, without inner coat/liner  X A  
Bale, compressed  B L  
Bale, non-compressed  B N  
Ball A L  
Balloon, non-protected  B F  
Balloon, protected  B P  
Bar B R  
Barrel  B A  
Barrel, wooden  2 C  
Barrel, wooden, bung type  Q H  
Bars, in bundle/bunch/truss  B Z  
Basin  B M  
Basket  B K  
Basket, with handle, cardboard  H C  
Basket, with handle, plastic  H A  
Basket, with handle, wooden  H B  
Belt B 4  
Bin B I  
Block  O K  
Boards, in bundle/bunch/truss  B Y  
Bobbin  B B  
Bolt B T  
Bottle, gas  G B  
Bottle, non-protected, bulbous  B S  
Bottle, non-protected, cylindrical  B O  
Bottle, protected, bulbous  B V  
Bottle, protected, cylindrical  B Q  
Bottlecrate/bottlerack  B C  
Box B X  
Box, aluminium  4 B  
Box, Commonwealth Handling Equipment Pool (CHEP), 
Eurobox  DH 
Box, fibreboard  4 G  
Box, for liquids  B W  
Box, natural wood  4 C  
Box, plastic  4 H  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 184  
Box, plastic, expanded  Q R  
Box, plastic, solid  Q S  
Box, plywood  4 D  
Box, reconstituted wood  4 F  
Box, steel  4 A  
Box, wooden, natural wood, ordinary  Q P  
Bucket  B J  
Bulk, gas (at 1 031 mbar and 15 °C)  V G  
Bulk, liquefied gas (at abnormal temperature/pressure)  V Q  
Bulk, liquid  V L  
Bulk, solid, fine particles (‘powders’)  V Y  
Bulk, solid, granular particles (‘grains’)  V R  
Bulk, solid, large particles (‘nodules’)  V O  
Bunch  B H  
Bundle  B E  
Bundle, wooden  8 C  
Butt B U  
Cage  C G  
Cage, Commonwealth Handling Equipment Pool (CHEP)  D G  
Cage, roll  C W  
Can, cylindrical  C X  
Can, rectangular  C A  
Canister  C I  
Canvas  C Z  
Carboy, non-protected  C O  
Carboy, protected  C P  
Card  C M  
Cart, flatbed  F W  
Carton  C T  
Cartridge  C Q  
Case  C S  
Case, car  7 A  
Case, isothermic  E I  
Case, skeleton  S K  
Case, steel  S S  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 185  
Case, with pallet base  E D  
Case, with pallet base, cardboard  E F  
Case, with pallet base, metal  E H  
Case, with pallet base, plastic  E G  
Case, with pallet base, wooden  E E  
Case, wooden  7 B  
Cask  C K  
Chest  C H  
Churn  C C  
Clamshell  A I  
Coffer  C F  
Coffin  C J  
Coil C L  
Composite packaging, glass receptacle  6 P  
Composite packaging, glass receptacle in aluminium crate  Y R  
Composite packaging, glass receptacle in aluminium drum  Y Q  
Composite packaging, glass receptacle in expandable plastic 
pack  YY 
Composite packaging, glass receptacle in fibre drum  Y W  
Composite packaging, glass receptacle in fibreboard box  Y X  
Composite packaging, glass receptacle in plywood drum  Y T  
Composite packaging, glass receptacle in solid plastic pack  Y Z  
Composite packaging, glass receptacle in steel crate box  Y P  
Composite packaging, glass receptacle in steel drum  Y N  
Composite packaging, glass receptacle in wickerwork 
hamper  YV 
Composite packaging, glass receptacle in wooden box  Y S  
Composite packaging, plastic receptacle  6 H  
Composite packaging, plastic receptacle in aluminium crate  Y D  
Composite packaging, plastic receptacle in aluminium drum  Y C  
Composite packaging, plastic receptacle in fibre drum  Y J  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 186  
Composite packaging, plastic receptacle in fibreboard box  Y K  
Composite packaging, plastic receptacle in plastic drum  Y L  
Composite packaging, plastic receptacle in plywood box  Y H  
Composite packaging, plastic receptacle in plywood drum  Y G  
Composite packaging, plastic receptacle in solid plastic box  Y M  
Composite packaging, plastic receptacle in steel crate box  Y B  
Composite packaging, plastic receptacle in steel drum  Y A  
Composite packaging, plastic receptacle in wooden box  Y F  
Cone  A J  
Container, flexible  I F  
Container, gallon  G L  
Container, metal  M E  
Container, not otherwise specified as transport equipment  C N  
Container, outer  O U  
Cover  C V  
Crate  C R  
Crate, beer  C B  
Crate, bulk, cardboard  D K  
Crate, bulk, plastic  D L  
Crate, bulk, wooden  D M  
Crate, framed  F D  
Crate, fruit  F C  
Crate, metal  M A  
Crate, milk  M C  
Crate, multiple layer, cardboard  D C  
Crate, multiple layer, plastic  D A  
Crate, multiple layer, wooden  D B  
Crate, shallow  S C  
Crate, wooden  8 B  
Creel  C E  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 187  
Cup C U  
Cylinder  C Y  
Demijohn, non-protected  D J  
Demijohn, protected  D P  
Dispenser  D N  
Drum  D R  
Drum, aluminium  1 B  
Drum, aluminium, non-removable head  G C  
Drum, aluminium, removable head  Q D  
Drum, fibre  I G  
Drum, iron  D I  
Drum, plastic  I H  
Drum, plastic, non-removable head  Q F  
Drum, plastic, removable head  Q G  
Drum, plywood  1 D  
Drum, steel  1 A  
Drum, steel, non-removable head  Q A  
Drum, steel, removable head  Q B  
Drum, wooden  1 W  
Envelope  E N  
Envelope, steel  S V  
Filmpack  F P  
Firkin  F I  
Flask  F L  
Flexibag  F B  
Flexitank  F E  
Foodtainer  F T  
Footlocker  F O  
Frame  F R  
Girder  G I  
Girders, in bundle/bunch/truss  G Z  
Hamper  H R  
Hogshead  H G  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 188  
Ingot  I N  
Ingots, in bundle/bunch/truss  I Z  
Intermediate bulk container  W A  
Intermediate bulk container aluminium  W D  
Intermediate bulk container, aluminium, liquid  W L  
Intermediate bulk container, aluminium, pressurised > 10 
kpa WH 
Intermediate bulk container, composite  Z S  
Intermediate bulk container, composite, flexible plastic, 
liquids  ZR 
Intermediate bulk container, composite, flexible plastic, 
pressurised  ZP 
Intermediate bulk container, composite, flexible plastics, 
solids  ZM 
Intermediate bulk container, composite, rigid plastic, liquids  Z Q  
Intermediate bulk container, composite, rigid plastic, press­
urised  ZN 
Intermediate bulk container, composite, rigid plastic, solids  PLN  
Intermediate bulk container, fibreboard  
Intermediate bulk container, flexible  Z U  
Intermediate bulk container, metal  W F  
Intermediate bulk container, metal, liquid  W M  
Intermediate bulk container, metal, other than steel  Z V  
Intermediate bulk container, metal, pressure 10 kpa  W J  
Intermediate bulk container, natural wood  Z W  
Intermediate bulk container, natural wood, with inner liner  W U  
Intermediate bulk container, paper multi-wall  Z A  
Intermediate bulk container, paper multi-wall, water resistant  Z C  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 189  
Intermediate bulk container, plastic film  W S  
Intermediate bulk container, plywood  Z X  
Intermediate bulk container, plywood, with inner liner  W Y  
Intermediate bulk container, reconstituted wood  Z Y  
Intermediate bulk container, reconstituted wood, with inner 
liner WZ 
Intermediate bulk container, rigid plastic  A A  
Intermediate bulk container, rigid plastic, freestanding, 
liquids  ZK 
Intermediate bulk container, rigid plastic, freestanding, 
pressurised  ZH 
Intermediate bulk container, rigid plastic, freestanding, 
solids  ZF 
Intermediate bulk container, rigid plastic, with structural 
equipment, liquids  ZJ 
Intermediate bulk container, rigid plastic, with structural 
equipment, pressurised  ZG 
Intermediate bulk container, rigid plastic, with structural 
equipment, solids  ZD 
Intermediate bulk container, steel  W C  
Intermediate bulk container, steel, liquid  W K  
Intermediate bulk container, steel pressurised > 10 kpa  W G  
Intermediate bulk container, textile without coat/liner  W T  
Intermediate bulk container, textile, coated  W V  
Intermediate bulk container, textile, coated and liner  W X  
Intermediate bulk container, textile, with liner  W W  
Intermediate bulk container, woven plastic, coated  W P  
Intermediate bulk container, woven plastic, coated and liner  W R  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 190  
Intermediate bulk container, woven plastic, coated, with 
liner WQ 
Intermediate bulk container, woven plastic, coated, without 
coat/liner  WN 
Jar J R  
Jerrican, cylindrical  J Y  
Jerrican, plastic  3 H  
Jerrican, plastic, non-removable head  Q M  
Jerrican, plastic, removable head  Q N  
Jerrican, rectangular  J C  
Jerrican, steel  3 A  
Jerrican, steel, non-removable head  Q K  
Jerrican, steel, removable head  Q L  
Jug J G  
Jutebag  J T  
Keg K G  
Kit K I  
Liftvan  L V  
Log L G  
Logs, in bundle/bunch/truss  L Z  
Lot L T  
Lug L U  
Luggage  L E  
Mat M T  
Matchbox  M X  
Mutually defined  Z Z  
Nest N S  
Net N T  
Net, tube, plastic  N U  
Net, tube, textile  N V  
Not available  N A  
Octabin  O T  
Package  P K  
Package, cardboard, with bottle grip-holes  I K  
Package, display, metal  I B  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 191  
Package, display, plastic  I D  
Package, display, wooden  I C  
Package, flow  I A  
Package, paper wrapped  I F  
Package, show  I E  
Packet  P A  
Pail P L  
Pallet  P X  
Pallet, 100 cm × 110 cm  A H  
Pallet, AS 4068-1993  O D  
Pallet, box Combined open-ended box and pallet  P B  
Pallet, CHEP 100 cm × 120 cm  O C  
Pallet, CHEP 40 cm × 60 cm  O A  
Pallet, CHEP 80 cm × 120 cm  O B  
Pallet, ISO T11  O E  
Pallet, modular, collars 80 cm × 100 cm  P D  
Pallet, modular, collars 80 cm × 120 cm  P E  
Pallet, modular, collars 80 cm × 60 cm  A F  
Pallet, shrinkwrapped  A G  
Pallet, triwall  T W  
Pallet, wooden  8 A  
Pan P 2  
Parcel  P C  
Pen P F  
Piece  P P  
Pipe P I  
Pipes, in bundle/bunch/truss  P V  
Pitcher  P H  
Plank  P N  
Planks, in bundle/bunch/truss  P Z  
Plateform, unspecified weight or dimension  O F  
Pot P T  
Pouch  P O  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 192  
Punnet  P J  
Rack  R K  
Rack, clothing hanger  R J  
Receptacle, fibre  A B  
Receptacle, glass  G R  
Receptacle, metal  M R  
Receptacle, paper  A C  
Receptacle, plastic  P R  
Receptacle, plastic wrapped  M W  
Receptacle, wooden  A D  
Rednet  R T  
Reel R L  
Ring  R G  
Rod R D  
Rods, in bundle/bunch/truss  R Z  
Roll R O  
Sachet  S H  
Sack  S A  
Sack, multiwall  M S  
Sea-chest  S E  
Sheet  S T  
Sheet, plastic, wrapping  S P  
Sheetmetal  S M  
Sheets, in bundle/bunch/truss  S Z  
Shrinkwrapped  S W  
Skid S I  
Slab S B  
Sleeve  S Y  
Slipsheet  S L  
Spindle  S D  
Spool  S O  
Suitcase  S U  
Tablet  T 1  
Tank container, generic  T G  
Tank, cylindrical  T Y  
Tank, rectangular  T K  
Tea-chest  T C  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 193  
Tierce  S T  
Tin T 1  
Tray  P U  
Tray, containing horizontally stacked flat items  G U  
Tray, one layer no cover, cardboard  D V  
Tray, one layer no cover, plastic  D S  
Tray, one layer no cover, polystyrene  D U  
Tray, one layer no cover, wooden  D T  
Tray, rigid, lidded stackable (CEN TS 14482:2002)  I L  
Tray, two layers no cover, cardboard  D Y  
Tray, two layers no cover, plastic tray  D W  
Tray, two layers no cover, wooden  D X  
Trunk  T R  
Truss  T S  
Tub T B  
Tub, with lid  T L  
Tube  T U  
Tube, collapsible  T D  
Tube, with nozzle  T V  
Tubes, in bundle/bunch/truss  T Z  
Tun T E  
Tyre  T U  
Uncaged  U C  
Unit U N  
Unpacked or unpackaged  N E  
Unpacked or unpackaged, multiple units  N G  
Unpacked or unpackaged, single unit  N F  
Vacuum-packed  V P  
Vanpack  V K  
Vat V A  
Unpacked or unpackaged  N E  
Vehicle  V N  
Wickerbottle  W B  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 194  
Box 33: Commodity Code  
First subdivision (8 digits)  
To be completed using the headings of the Combined Nomenclature . 
Where the form is used for Union transit procedure purposes, th e commodity 
code made up of at least the six digits of the Harmonised Commo dity 
Description and Coding System shall be entered in this subdivis ion. However, 
where Union legislation so requires, the Combined Nomenclature heading shall 
be used.  
Second subdivision (two characters)  
To be completed in accordance with the Taric code (two characte rs for the 
application of specific Union measures in respect of formalitie s to be 
completed at destination).  
Third subdivision (four characters)  
To be completed in accordance with the Taric code (first additi onal code).  
Fourth subdivision (four characters)  
To be completed in accordance with the Taric code (second addit ional code).  
Fifth subdivision (four characters)  
Codes to be adopted by the Member States concerned.  
Box 34a: Country-of-origin code  
Use the country codes entered in box 2.  
Box 34b: Region-of-origin/-production code  
Codes to be adopted by the Member States.  
Box 36: Preference  
This box is for three-digit codes comprising a single-digit com ponent 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  
2. Next two digits  
00 None of the following  
10 Tariff suspension  
15 Tariff suspension with specified end-use  
18 Tariff suspension with certificate confirming the special na ture of the 
product  
19 Temporary suspension for products imported with a certificat e of 
airworthiness  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 195  
20 Tariff quota (*)  
23 Tariff quota with specified end-use (*)  
25 Tariff quota with certificate confirming the special nature of the 
product (*)  
28 Tariff quota following outward processing (*)  
40 Special end-use resulting from the Common Customs Tariff  
50 Certificate confirming the special nature of the product  
Box 37: Procedure  
A. First subdivision  
The codes to be entered in this subdivision are four-digit 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 a wareh ousing 
procedure or temporary admission, or where the goods have come from a 
free zone, the relevant code should be used only where the good s have not 
been placed under a special procedure (inward processing, outwa rd 
processing).  
For example: re-export of goods imported under the customs inwa rd 
processing procedure and subsequently placed under the customs ware­
housing procedure = 3151 (not 3171). (First operation = 5100; s econd 
operation = 7151: re-export = 3151).  
Similarly, where goods previously temporarily exported are re-i mported, 
placing under one of the abovementioned suspensive procedures i s to be 
regarded as simple importation under that procedure. Indication  of the ‘re- 
importation’ aspect is to be given only when the goods are rele ased for free 
circulation.  
For example: entry for home use with simultaneous entry for fre e circulation of 
goods exported under the customs outward processing procedure a nd placed 
under a customs warehousing procedure on re-importation = 6121 (not 6171). 
(First operation: temporary export for outward processing = 210 0; second 
operation: storage in customs warehouse = 7121; third operation : entry for 
home use + entry for free circulation = 6121).  
The codes marked in the list below with the letter (a) cannot 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 the inward processing in another Member  State.  
List of procedures for coding purposes  
Two of these basic elements must be combined to produce a four- digit code.  
00. This code is used to indicate that there is no previous pro cedure (a)  
01. Free circulation of goods simultaneously redispatched in th e context of 
trade between parts of the customs territory of the Union in wh ich the 
provisions of Directive 2006/112/EC are applicable and parts of  that 
territory in which these provisions do not apply, or in the con text of 
trade between the parts of that territory where these provision s do not 
apply.  ▼B 
(*) Where the requested tariff quota is exhausted, Member State s may allow the request to 
be valid for any other existing preference.
 02016R0341 — EN — 15.03.2021 — 003.001 — 196  
Free circulation of goods simultaneously redispatched in the co ntext of 
trade between the Union and the countries with which it has for med a 
customs union.  
Example:  Goods arriving from a third country, released for free circu­
lation in France and sent on to the Channel Islands.  
02. Free circulation of goods with a view to applying the inwar d processing 
procedure (drawback system). (a)  
Explanation:  Inward processing (drawback system) in accordance with 
Article 256 of the Code.  
07. Free circulation with simultaneous placing of goods under a  warehousing 
procedure other than a customs warehousing procedure.  
Explanation:  This code is to be used where the goods are released for free 
circulation but where VAT and possibly excise duties have not b een paid.  
Examples:  Imported machines are released for free circulation but VAT 
has not been paid. While the goods are placed in a tax warehous e or 
approved area, payment of the VAT is suspended.  
Imported cigarettes are released for free circulation but VAT a nd excise 
duties have not been paid. While the goods are stored in a tax warehouse 
or approved area, payment of the VAT and excise duties is suspe nded.  
10. Permanent export.  
Example:  Normal export of Union goods to a third country, but also 
export of Union goods to parts of the customs territory of the Union to 
which the provisions of Council Directive 2006/112/EC do not ap ply 
(OJ L 347, 11.12.2006, p. 1).  
11. Export of compensating products obtained from equivalent go ods under 
the inward processing procedure before entering import goods fo r the 
procedure.  
Explanation:  Prior export (EX-IM) in accordance with Article 223(2)(c) 
of the Code.  
Example:  Export of cigarettes manufactured from Union tobacco leaves 
before placing of tobacco leaves from a third country under the  inward 
processing procedure.  
21. Temporary export under the outward processing procedure.  
Example:  Explanation: Outward processing procedure under Article 259 
to 262 of the Code. See also code 22.  
22. Temporary export other than that referred to under code 21.  
Example:  The simultaneous application to textile products of the outwar d 
processing procedure and the economic outward processing proced ure 
(Council Regulation (EC) No 3036/94).  
23. Temporary export for return in the unaltered state.  
Example:  Temporary export for exhibitions of articles such as samples, 
professional equipment, etc.  
31. Re-export.  
Explanation:  Re-export of non-Union goods following a suspensive 
arrangement.  
Example:  Goods are placed under a customs warehousing procedure and 
subsequently declared for re-export.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 197  
40. Simultaneous release for free circulation and home use of g oods which 
are not the subject of a VAT-exempt supply.  
Example:  Goods coming from a third country with payment of the 
customs duties and VAT.  
41. Simultaneous release for free circulation and home use of g oods placed 
under the inward processing procedure (drawback system). (a)  
Example:  Inward processing procedure with payment of customs duties 
and national taxes on import.  
42. Simultaneous release for free circulation and home use of g oods 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 follow ed by an 
intra-Union supply or transfer of the goods to another Member S tate. 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 pro cedure, the 
persons must meet the conditions listed in Article 143(2) of Di rective 
2006/112/EC and, where applicable, the conditions listed in 
Article 17(1)(b) of Directive 2008/118/EC.  
Example 1:  Import of goods with exemption from VAT through a tax 
representative.  
Example 2:  Excise goods imported from a third country, which are 
released for free circulation and are the subject of a VAT-exem pt 
supply to another Member State. The release for free circulatio n is 
immediately followed by a movement under excise duty suspension  
from the place of importation initiated by a registered consign or in 
accordance with Article 17(1)(b) of Directive 2008/118/EC.  
43. Simultaneous release for free circulation and home use of g oods subject to 
specific measures connected with the collection of an amount du ring the 
transitional period following the accession of new Member State s. 
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 measur es 
between the new Member States and the rest of the Union of the kind 
applied in their time to ES and PT.  
45. Release of goods for free circulation and home use for eith er VAT or 
excise duties and their placing under the tax warehouse procedu re. 
Explanation:  VAT or excise exemption by placing the goods under a 
fiscal warehouse procedure.  
Examples:  Cigarettes imported from a third country are released for free  
circulation and VAT has been paid. While the goods are in the t ax 
warehouse or approved area, the payment of excise duties is sus pended.  
Cigarettes imported from a third country are released for free circulation 
and excise duties are paid. While the goods are in the tax ware house or 
approved area the payment of VAT is suspended.  
48. Entry for home use with simultaneous release for free circu lation of 
replacement goods under the customs outward processing procedur e 
prior to the export of the temporary export goods.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 198  
Explanation:  Standard exchange system (IM-EX), prior importation in 
accordance with Article 262(1) of the Code.  
49. Entry for home use of Union goods in the context of trade b etween parts 
of the customs territory of the Union in which the provisions o f Directive 
2006/112/EC are applicable and parts of that territory in which  those 
provisions do not apply, or in the context of trade between the  parts of 
that territory where these provisions do not apply.  
Entry for home use of goods in the context of trade between the  Union 
and the countries with which it has formed a customs union.  
Explanation:  Import with entry for home use of goods from parts of the 
Union to which the Directive 2006/112/EC does not apply. The us e of the 
customs declaration is laid down in Article 134 of Delegated Re gu­
lation (EU) 2015/2446.  
Examples:  Goods arriving from Martinique and entered for home use in 
Belgium.  
Goods coming from Andorra and entered for home use in Germany.  
51. Inward processing procedure.  
Explanation:  Inward processing in accordance with Article 256 of the 
Code.  
53. Import under temporary admission procedure.  
Example:  Temporary admission, e.g. for an exhibition.  
54. Inward processing in another Member State (without their be ing released 
for free circulation in that Member State). (a)  
Explanation:  This code is used to record the operation for the purposes of 
statistics on intra-Union trade.  
Example:  Goods from a third country are placed under inward processing 
in Belgium (5100). After undergoing inward processing, they are  
dispatched to Germany for release for free circulation (4054) o r further 
processing (5154).  
61. Re-importation with simultaneous release for free circulati on and home 
use of goods which are not the subject of a VAT-exempt supply.  
63. Reimportation with simultaneous release for free circulatio n and home use 
of goods which are the subject of a VAT-exempt supply to anothe r 
Member State and, when applicable, an excise duty suspension.  
Explanation:  Exemption from payment of VAT and, where applicable, the 
excise duty suspension, is granted because the reimportation is  followed 
by an intra-Union supply or transfer of the goods to another Me mber 
State. In such a case, the VAT and, where applicable, the excis e duty, 
will be due in the Member State of final destination. In order to use this 
procedure, the persons must meet the conditions listed in Artic le 143(2) of 
Directive 2006/112/EC and, where applicable, the conditions lis ted in 
Article 17(1)(b) of Directive 2008/118/EC.  
Example 1:  Reimportation after outward processing or temporary export, 
with any VAT debt being charged to a tax representative.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 199  
Example 2:  Excise goods reimported after outward processing and 
released for free circulation, which are the subject of a VAT-e xempt 
supply to another Member State. The release for free circulatio n is 
immediately followed by a movement under excise duty suspension  
from the place of reimportation initiated by a registered consi gnor in 
accordance with Article 17(1)(b) of Directive 2008/118/EC.  
68. Re-importation with partial entry for home use and simultan eous entry for 
free circulation and placing of goods under a warehousing proce dure other 
than a customs warehousing procedure.  
Example:  Processed alcoholic beverages are re-imported and placed in an  
excise warehouse.  
71. Placing of goods under the customs warehousing procedure.  
Explanation:  Placing of goods under the customs warehousing procedure. 
This in no way precludes the simultaneous placement of goods in , say, an 
excise or VAT warehouse.  
76. Placing of goods under the customs warehousing procedure in  order to 
obtain payment of special export refunds prior to exportation.  
Example:  Boned meat of adult male bovine animals placed under the 
customs warehousing procedure prior to export (Article 4 of Com mission 
Regulation (EC) No 1741/2006 of 24 November 2006 laying down th e 
conditions for granting the special export refund on boned meat  of adult 
male bovine animals placed under the customs warehousing proced ure 
prior to export (  1 )). 
77. Manufacturing of goods under supervision by the customs aut horities and 
under customs control (within the meaning of Article 5(27) of t he Code 
prior to exportation and payment of export refunds.  
Example:  Preserved beef and veal products manufactured under super­
vision by the customs authorities and under customs control pri or to 
export (Articles 2 and 3 of Commission Regulation (EC) No 1731/ 2006 
of 23 November 2006 on special detailed rules for the applicati on of 
export refunds in the case of certain preserved beef and veal p roducts (  2 )). 
78. Entry of goods for a free zone (a)  
91. Placing of goods under processing under customs control. (a ) 
92. Processing under customs control in another Member State (w ithout 
release for free circulation in that Member State). (a)  
Explanation:  This code is used to record the operation for the purposes of 
statistics on intra-Union trade.  
Example:  Goods from a third country were processed under customs 
control in Belgium (9100). After undergoing processing, they ar e 
dispatched to Germany for release for free circulation (4092).  
B. Second subdivision  
1. Where this box is used to specify a Union procedure, a code composed of 
an alphabetic character followed by two alpha-numeric character s must be 
used, the first character of which identifies a category of mea sures in the 
following manner: 
Inward processing  Axx  
Outward processing  Bxx  ▼B 
( 1 ) OJ L 329, 25.11.2006, p. 7. 
( 2 ) OJ L 325, 24.11.2006, p. 12.
 02016R0341 — EN — 15.03.2021 — 003.001 — 200  
Relief  Cxx  
Temporary admission  Dxx  
Agricultural products  Exx  
Other  Fxx  
Inward processing (IP)  
Article 256 of the Code  
Procedure  Code  
Import  
Goods entered for an IP procedure after prior export 
of processed products obtained from milk and milk 
products  A01 
Goods placed under an IP procedure and intended for 
military use abroad  A02 
Goods placed under an IP procedure and intended for 
re-export to the continental shelf  A03 
Goods placed under an IP procedure (VAT only)  A04  
Goods placed under an IP procedure (VAT only) and 
intended for re-export to the continental shelf  A05 
Goods which are placed under an IP procedure 
without suspension of excise duties.  A08 
Export  
Processed products obtained from milk and milk 
products  A51 
Processed products placed under an IP procedure 
(VAT only)  A52 
Processed products placed under an IP procedure and 
intended for military use abroad  A53 
Outward processing (OP)  
Article 259 of the Code  
Procedure  Code  
Import  
Processed products returning to the Member State in 
which duties were paid  B01 
Processed products returning after repair under 
guarantee  B02 
Processed products returning after replacement under 
guarantee  B03 ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 201  
Procedure  Code  
Processed products returning after outward processing 
and VAT suspension in case of end-use.  B04 
Prior import of processed products under outward 
processing.  B07 
Export  
Goods imported for IP exported for repair under OP  B51  
Goods imported for IP exported for replacement under 
guarantee  B52 
OP under agreements with third countries, possibly 
combined with VAT OP  B53 
VAT OP only  B54  
Relief  
(Regulation (EC) No 1186/2009)  
Article No  Code  
Relief from import duties  
Personal property belonging to natural persons transferring 
their normal place of residence to the Union  3 C01  
Trousseaux and household effects imported on the 
occasion of a marriage  12(1)  C02  
Presents customarily given on the occasion of a marriage  12(2)  C03  
Personal property acquired by inheritance  1 7  C04  
School outfits, educational materials and related household 
effects  21 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 activities from a third country into the Union  28 C09  
Capital goods and other equipment belonging to persons 
engaged in a liberal profession and to legal persons 
engaged in a non-profit making activity  34 C10  
Educational, scientific and cultural materials; scientific 
instruments and apparatus as listed in Annex I  42 C11  
Educational, scientific and cultural materials; scientific 
instruments and apparatus as listed in Annex II  43 C12  
Educational, scientific and cultural materials; scientific 
instruments and apparatus imported exclusively for non 
commercial purposes (including spare parts, components, 
accessories and tools)  44-45  C13  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 202  
Article No  Code  
Equipment imported for non-commercial purposes by or on 
behalf of a scientific research establishment or organisation 
based outside the Union  51 C14  
Laboratory animals and biological or chemical substances 
intended for research  53 C15  
Therapeutic substances of human origin and 
blood-grouping and tissue-typing reagents  54 C16  
Instruments and apparatus used in medical research, estab­
lishing medical diagnoses or carrying out medical 
treatment  57 C17  
Reference substances for the quality control of medicinal 
products  59 C18  
Pharmaceutical products used at international sports events  6 0  C19  
Goods for charitable or philanthropic organisations  6 1  C20  
Articles in Annex III intended for the blind  6 6  C21  
Articles in Annex IV intended for the blind imported by 
blind persons themselves for their own use (including 
spare parts, components, accessories and tools)  67(1)(a) and 
67(2)  C22 
Articles in Annex IV intended for the blind imported by 
certain institutions or organisations (including spare parts, 
components, accessories and tools)  67(1)(b) and 
67(2)  C23 
Articles in Annex IV intended for the other handicapped 
persons (other than blind persons) imported by handi­
capped persons themselves for their own use (including 
spare parts, components, accessories and tools)  68(1)(a) and 
68(2)  C24 
Articles in Annex IV intended for the other handicapped 
persons (other than blind persons) imported by certain 
institutions or organisations (including spare parts, 
components, accessories and tools  68(1)(b) and 
68(2)  C25 
Goods imported for the benefit of disaster victims  7 4  C26  
Honorary decorations or awards  8 1  C27  
Presents received in the context of international relations  8 2  C28  
Goods to be used by monarchs or heads of state  8 5  C29  
Samples of goods of negligible value imported for trade 
promotion purposes  86 C30  
Printed matter and advertising material imported for trade 
promotion purposes  87-89  C31  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 203  
Article No  Code  
Products used or consumed at a trade fair or similar event  9 0  C32  
Goods imported for examination, analysis or test purposes  9 5  C33  
Consignments sent to organisations protecting copyrights 
or industrial and commercial patent rights  102 C34  
Tourist information literature  103  C35  
Miscellaneous documents and articles  104  C36  
Ancillary materials for the stowage and protection of goods 
during their transport  105 C37  
Litter, fodder and feeding stuffs for animals during their 
transport  106 C38  
Fuel and lubricants present in land motor vehicles and 
special containers  107 C39  
Materials for cemeteries for, and memorials to, war victims  112  C40  
Coffins, funerary urns and ornamental funerary articles  113  C41  
Relief from export duties  
Domesticated animals exported at the time of transfer of 
agricultural activities from the Union to a third country  115 C51  
Fodder and feeding stuffs accompanying animals during 
their exportation  121 C52  
Temporary admission  
Procedure  Article of Delegated 
Regulation (EU) 
2015/2446  Code 
Pallets  208 and 209  D01  
Containers  210 and 211  D02  
Means of transport  212  D03  
Personal effects and goods for sports purposes 
imported by travellers  219 D04  
Welfare material for seafarers  220  D05  
Disaster relief material  221  D06  
Medical, surgical and laboratory equipment  222  D07  
Animals  223  D08  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 204  
Procedure  Article of Delegated 
Regulation (EU) 
2015/2446  Code 
Goods intended for activities in keeping with the 
particularities of the 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 and testing instruments and other similar 
articles  229 D16  
Special tools and instruments  230  D17  
Goods to be subjected to tests  231(a)  D18  
Goods imported, subject to satisfactory acceptance 
tests, in connection with a sales contract  231(b)  D19  
Goods used to carry out tests  231(c)  D20  
Samples  232  D21  
Replacement means of production  233  D22  
Goods to be exhibited or used at a public event  234(1)  D23  
Goods for approval (six months)  234(2)  D24  
Works of art, collectors' items and antiques  234(3)(a)  D25  
Goods 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 effect  236(b)  D28  
Goods imported occasionally and for a period not 
exceeding three months  236(a)  D29  
Temporary admission with partial relief from duties  206  D51  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 205  
Agricultural products  
Procedure  Code  
Import  
Use of the unit price for the determination of the 
customs value for certain perishable goods 
(Article 74(2)(c) of the Code and Article 142(6) of 
Implementing Regulation (EU) 2015/2447  E01 
Standard import values (for example: Regulation (EU) 
No 543/2011)  E02 
Export  
Agricultural products for which a refund is requested, 
subject to an export certificate (Annex I goods).  E51 
Agricultural products for which a refund is requested, 
not requiring an export certificate (Annex I goods)  E52 
Agricultural products for which a refund is requested, 
exported in small quantities, not requiring an export 
certificate (Annex I goods).  E53 
Agricultural products for which a refund is requested, 
subject to a refund certificate (non-Annex I goods).  E61 
Agricultural products for which a refund is requested, 
not requiring a refund certificate (non-Annex I goods)  E62 
Agricultural products for which a refund is requested, 
exported in small quantities, without a refund 
certificate (non-Annex I goods)  E63 
Agricultural products for which a refund is requested, 
exported in small quantities disregarded for the calcu­
lation of minimum rates of checks.  E71 
Other  
Procedure  Code  
Import  
Relief from import duties for returned goods 
(Article 203 of the Code)  F01 
Relief from import duties for returned goods (Special 
circumstances provided for in article 159 of Delegated 
Regulation (EU) 2015/2446: agriculture goods)  F02 
Relief from import duties for returned goods (Special 
circumstances provided for in article 158(3) of 
Delegated Regulation (EU) 2015/2446: repair or 
restoration)  F03 
Processed products which return to the Union after 
having been previously exported or re-exported 
Article 205(1) of the Code  F04 ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 206  
Procedure  Code  
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 
Exemption from import duties of products of 
sea-fishing and other products taken from the terri­
torial sea of a third country by vessels registered or 
recorded in a Member State and flying the flag of the 
state F21 
Exemption from import duties of products obtained 
from products of sea-fishing and other products 
taken from the territorial sea of a third country on 
board factory-ships registered or recorded in a 
Member State and flying the flag of the state  F22 
Goods which, after having been under an 
outward-processing procedure, are placed under a 
warehousing procedure without suspension of excise 
duties  F31 
Goods which, after having been under an 
inward-processing procedure, are placed under a 
warehousing procedure without suspension of excise 
duties  F32 
Goods which, after having been in a free zone, are 
placed under a warehousing procedure without 
suspension of excise duties  F33 
Goods which, after having been subject to end-use, 
are placed under a warehousing procedure without 
suspension of excise duties  F34 
Release for free circulation of goods for events or for 
sale placed under temporary admission, applying the 
elements of calculation in force at the moment of 
acceptance of the declaration for free circulation  F41 
Release for free circulation of processed products 
where the calculation of the amount of import duties 
shall be made in accordance with Article 86(3) of the 
Code.  F44 
Export  
Exports for military use  F51  
Victualling  F61  
Victualling of goods eligible of refunds  F62  
Entry in victualling warehouse (Articles 37 to 40 of 
Commission Regulation (EC) No 612/2009 (  1 )) F63 ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 207  
Procedure  Code  
Exit from victualling warehouse of goods intended for 
victualling  F64 
( 1 ) OJ L 186, 17.7.2009, p. 1.  
2. Codes exclusively for national use must be composed of a num eric 
character followed by two alphanumeric characters according to that 
Member State's own nomenclature.  
Box 40: Summary declaration/Previous document  
This box is for alphanumeric (an..26) codes.  
Each code has three components, which are separated by dashes ( -). The first 
component (a1) consists of three different letters and is used to distinguish 
between the three categories mentioned below. The second compon ent (an..3), 
which consists of a combination of digits and/or letters, serve s to identify the 
type of document. The third component (an..20) represents the p articulars needed 
to recognise the document, either its identification number or another recog­
nisable reference.  
1. The first component (a1):  
the summary declaration, represented by ‘X’,  
the initial declaration, represented by ‘Y’  
the previous document, represented by ‘Z’,  
2. The second component (an..3):  
Choose the abbreviation for the document from the ‘list of abbr eviations for 
documents’.  
This list includes the code ‘CLE’, which stands for ‘date and r eference of the 
entry of the goods in the records’. (Article 182 of the Code). The date is 
coded as follows: yyyymmdd.  
3. The third component (an..20):  
The identification number or another recognisable reference of the document 
is inserted here.  
Examples:  
— The previous document is a T1 transit document to which the o ffice of 
destination has assigned the number ‘238544’. The code will the refore be 
‘Z-821-238544’. (‘Z’ for previous document, ‘821’ for the trans it 
procedure and ‘238544’ for the document's registration number ( or the 
MRN for the NCTS operations)).  
— A cargo manifest bearing the number ‘2222’ is used as a summa ry 
declaration. The code will be ‘X-785-2222’. (‘X’ for the summar y 
declaration, ‘785’ for the cargo manifest and ‘2222’ for the ma nifest's 
identification number).  
— Goods were entered in the records on 14 February 2002. The co de will 
therefore be ‘Y-CLE-20020214-5’ (‘Y’ to show there was an initi al 
declaration, ‘CLE’ for ‘entry in the records’, ‘20020214’ for t he date of 
entry, ‘2002’ being the year, ‘02’ the month, ‘14’ the day and ‘5’ for the 
reference of the entry in the records).  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 208  
List of abbreviations for documents  
Container list  235  
Loading list (delivery note)  270  
Packing list  271  
Proforma invoice  325  
Commercial invoice  380  
House waybill  703  
Master bill of lading  704  
Bill of lading  705  
CIM consignment note (rail)  720  
SMGS consignment note (rail)  722  
Road consignment note  730  
Air waybill  740  
Master air waybill  741  
Despatch note (post parcels)  750  
Multimodal/combined transport document  760  
Cargo manifest  785  
Bordereau  787  
Union transit Declaration — Mixed consignments (T)  820  
External Union transit Declaration (T1)  821  
Internal Union transit Declaration (T2)  822  
TIR carnet  952  
ATA carnet  955  
Reference/date of entry of the goods in the records  CLE  
Information sheet INF3  IF3  
Information sheet INF8  IF8  
Cargo manifest — simplified procedure  MNS  
Internal Union transit Declaration — article 188 of Delegated 
Regulation (EU) 2015/2446  T2F 
T2M  T2M  
Entry summary declaration  355  
Summary declaration for temporary storage  337  
Other  ZZZ  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 209  
If the above document is drawn up using the SAD, the abbreviati on will 
comprise the codes specified for the first subdivision of box 1 . (IM, EX, 
CO and EU)  
Box 43: Valuation method  
The provisions used to determine the customs value of imported goods are to be 
coded as follows:  
Code  Relevant provisions of the Code  Method  
1 Article 70 of the Code  Transaction value of the imported 
goods  
2 Article 74(2)(a) of the Code  Transaction value of identical goods  
3 Article 74(2)(b) of the Code  Transaction value of similar goods  
4 Article 74(2)(c) of the Code  Deductive value method  
5 Article 74(2)(d) of the Code  Computed value method  
6 Article 74(3) of the Code  Value based on the data available 
(‘fall-back’ method)  
Box 44: Additional information/Documents produced/Certificates and auth ­
orisations  
1. Additional information  
A five-digit code is used to encode additional information of a  customs 
nature. This code follows the additional information unless Uni on law 
provides for the code to be used in place of the text.  
Example:  
The declarant enters code 00300 in box 2 to indicate that there  is identity 
between the declarant and the consignor.  
Union law provides for certain additional information to be ent ered in boxes 
other than box 44. However, such additional information should be coded 
according to the same rules as the information to be specifical ly entered in 
box 44. Furthermore, where Union law fails to specify the box i n which 
information is to be entered, that information is to be entered  in box 44.  
All types of additional information are listed at the end of th is title.  
Member States may provide for the use of national additional in formation 
provided that their codification presents a structure different  to the codes for 
Union additional information.  
2. Documents produced, certificates and authorisations  
(a) Documents, certificates and Union or international authoris ations or other 
references produced in support of the declaration must be enter ed in the 
form of a code composed of 4 alpha-numeric characters, and, whe re 
applicable, followed either by an identification number or anot her recog­
nisable reference. The list of documents, certificates, authori sations and 
other references and their respective codes can be found in the  TARIC 
database.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 210  
(b) National documents, certificates and authorisations produce d in support of 
the declaration must be entered in the form of a code composed of an 
numeric character followed by 3 alpha-numeric characters (Ex: 2 123, 
34d5), possibly followed either by an identification number or another 
recognisable reference. The four characters represent codes bas ed on that 
Member State's own nomenclature.  
Box 47: Calculation of taxes  
First column: Type of tax  
(a) The codes applicable are given below: 
Customs duties on industrial products  A00  
Additional duties  A20  
Definitive antidumping duties  A30  
Provisional antidumping duties  A35  
Definitive countervailing duties  A40  
Provisional countervailing duties  A45  
VAT  B00  
Compensatory interest (VAT)  B10  
Interest on arrears (VAT)  B20  
Export taxes  C00  
Export taxes on agricultural products  C10  
Interest on arrears  D00  
Compensatory interest (I.e. Inward processing)  D10  
Duties collected on behalf of other countries  E00  
(b) Codes exclusively for national use must be composed of a nu meric character 
followed by two alphanumeric characters according to that Membe r State's 
own nomenclature.  
Last column: Method of payment  
The following codes may be used by the Member States:  
A Payment in cash  
B Payment by credit card  
C Payment by cheque  
D Other (e. g. direct debit to agent's cash account)  
E Deferred or postponed payment  
F Deferred payment — customs system  
G Postponed payment — VAT system (Article 23 Sixth VAT Directiv e) 
H Electronic credit transfer  
J Payment through post office administration (postal consignmen ts) or other 
public sector or government department  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 211  
K Excise credit or rebate  
M Security, including cash deposit  
P From agent's cash account  
R Guarantee  
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.  
Box 49: Identification of warehouse  
The code to be entered has the following three-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 for a non-customs warehouse  
Z for a free zone or free warehouse  
— the identification number allocated by the Member State when issuing the 
authorisation (an..14)  
— the country code for the authorising Member State, as defined  in box 2 (a2)  
Box 50: Principal  
Where an identification number is required, the EORI number, st ructured as 
specified in the description for box 2, shall be used.  
Box 51: Intended offices of transit (and country)  
Use the codes entered in box 29.  
Box 52: Guarantee  
Guarantee codes  
The codes applicable (n1) are given below:  
Situation  Code  Other entries  
For guarantee waiver Article 95(2) 
of the Code  0 — guarantee waiver certificate number  
For comprehensive guarantee  1  — comprehensive guarantee certificate 
number 
— office of guarantee  
For individual guarantee by a 
guarantor  2 — reference for the guarantee undertaking 
— office of guarantee  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 212  
Situation  Code  Other entries  
For individual guarantee in cash  3  
For individual guarantee in the 
form of vouchers  4 — individual guarantee voucher number  
For guarantee waiver where 
secured amount does not exceed 
the statistical value threshold for 
declarations in accordance with 
Article 89(9) of the Code  5 
For guarantee not required 
(Article 89(8) of the Code)  6 
For guarantee not required for 
certain public bodies  8 
Entering countries under the heading ‘not valid for’:  
Use the country codes entered in box 2.  
Box 53: Office of destination (and country)  
Use the codes entered in box 29.  
Additional information — code XXXXX  
General category — Code 0xxxx  
Legal basis  Subject  Additional information  Box  Code  
Article 163 of Delegated 
Regulation (EU) 2015/2446  Application for authorisation on the 
declaration for a special procedure  ‘Simplified auth­
orisation’  44 00100  
Appendix C1  Several exporters, consignees or 
previous documents  ‘Other’  2, 8 and 40  00200  
Appendix C1  Identity between declarant and 
consignor  ‘Consignor’  1 4  00300  
Appendix C1  Identity between declarant and 
exporter  ‘Exporter’  1 4  00400  
Appendix C1  Identity between declarant and 
consignee  ‘Consignee’  1 4  00500  
On import: Code 1xxxx  
Legal basis  Subject  Additional information  Box  Code  
Article 2 paragraph 1 of Regu­
lation (EC) No 1147/2002  Temporarily suspension of the 
autonomous duties  ‘Import with airworthiness 
certificate’  44 10100  
Article 241(1) first subparagraph 
of Delegated Regulation (EU) 
2015/2446  Discharge of inward processing  IP goods  4 4  10200  
Article 241(1) second subpara­
graph of Delegated Regulation 
(EU) 2015/2446  Discharge of inward processing 
(specific commercial policy 
measures)  IP goods, Commercial 
policy  44 10300  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 213  
Legal basis  Subject  Additional information  Box  Code  
Article 238 of Delegated Regu­
lation (EU) 2015/2446  Temporary admission  ‘TA goods’  4 4  10500  
Article 86(3) of the Code  Determination of the amount of 
the import duty incurred for the 
processed products resulting 
from inward processing in 
accordance with Article 86(3) 
of the Code.  ‘Special rule for the calcu­
lation of import duty for 
processed products’  44 10800  
On export: Code 3xxxx  
Legal basis  Subject  Additional information  Box  Code  
Article 254(4)(b) of the Code  Export of agricultural goods 
subject to end-use  254(4)(b) of the 
Code 
Regulation (EEC) 
No 2454/93 
End-use: Goods 
destined for expor­
tation — agri­
cultural refunds 
not applicable  44 30300  
TITLE III  
TABLE OF LINGUISTIC REFERENCES AND OF THEIR CODES  
Linguistic references  Codes  
— BG Ограничена валидност 
— CS Omezená platnost 
— DA Begrænset gyldighed 
— DE Beschränkte Geltung 
— EE Piiratud kehtivus 
— EL Περιορισμένη ισχύς 
— ES Validez limitada 
— FR Validité limitée 
— HR Ograničena valjanost 
— IT Validità limitata 
— LV Ierobežots derîgums 
— LT Galiojimas apribotas 
— HU Korlátozott érvényû 
— MT Validità limitata 
— NL Beperkte geldigheid 
— PL Ograniczona ważność 
— PT Validade limitada 
— RO Validitate limitată 
— SL Omejena veljavnost 
— SK Obmedzená platnost' 
— FI Voimassa rajoitetusti 
— SV Begränsad giltighet 
— EN Limited validity  Limited validity — 99200  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 214  
Linguistic references  Codes  
— 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 Oslobodenie 
— 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 
— 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  Alternative proof — 99202  
— BG Различия: митническо учреждение, където стоките са пред­ 
ставени  (наименование и страна) 
— CS Nesrovnalosti: úřad, kterému bylo zboží předloženo  
(název a země)  Differences: office where goods were 
presented  (name and country) — 99203  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 215  
Linguistic references  Codes  
— DA Forskelle: det sted, hvor varerne blev frembudt  
(navn og land) 
— DE Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte  
(Name und Land) 
— EE Erinevused: asutus, kuhu kaup esitati  
(nimi ja riik) 
— EL Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο  
(Όνομα και χώρα) 
— ES Diferencias: mercancías presentadas en la oficina  
(nombre y país) 
— 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  
(pavadinimas 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) 
— SL Razlike: urad, pri katerem je bilo blago predloženo  
(naziv in država) 
— SK Nezrovnalosti: úrad, ktorému bol tovar dodaný  
(názov a krajina). 
— FI Muutos: toimipaikka, jossa tavarat esitetty  
(nimi ja maa) 
— SV Avvikelse: tullkontor där varorna anmäldes  
(namn och land) 
— EN Differences: office where goods were presented  
(name and country)  
— BG Излизането от  подлежи на ограничения или такси 
съгласно Регламент/Директива/Решение № …, 
— CS Výstup ze  podléhá omezením nebo dávkám podle 
nařízení/směrnice/rozhodnutí č … 
— DA Udpassage fra  undergivet restriktioner eller afgifter i 
henhold til forordning/direktiv/afgørelse nr. …  Exit from subject to restrictions or charges 
under Regulation/Directive/Decision No … 
— 99204  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 216  
Linguistic references  Codes  
— 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 περιοριορισμούς 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 pristobjama na 
temeleju 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, 
nustatyti Reglamentu/Direktyva/Sprendimu Nr. …, 
— HU A kilépés  területéről a … rendelet/irányelv/határozat 
szerinti korlátozás vagy teher megfizetésének kötelezettsége al á 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 toepassing. 
— 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 …. 
— FI  vientiin sovelletaan asetuksen/direktiivin/päätöksen 
N:o … mukaisia rajoituksia tai maksuja 
— SV Utförsel från  underkastad restriktioner eller avgifter i 
enlighet med förordning/direktiv/beslut nr … 
— EN Exit from  subject to restrictions or 
charges under Regulation/Directive/Decision No …  
— BG Освободено от задължителен маршрут 
— CS Osvobození od stanovené trasy 
— DA fritaget for bindende transportrute 
— DE Befreiung von der verbindlichen Beförderungsroute 
— EE Ettenähtud marsruudist loobutud  Prescribed itinerary waived — 99205  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 217  
Linguistic references  Codes  
— EL Απαλλαγή από την υποχρέωση τήρησης συγκεκριμένης 
διαδρομής 
— ES Dispensa de itinerario obligatorio 
— FR Dispense d'itinéraire contraignant 
— HR Oslobođeno od propisanog plana puta 
— IT Dispensa dall'itinerario vincolante 
— LV Atļauts novirzīties no noteiktā maršruta 
— LT Leista nenustatyti maršruto 
— HU Előírt útvonal alól mentesítve 
— MT Tneħħija ta' l-itinerarju preskitt 
— NL Geen verplichte route 
— PL Zwolniony z wiążącej trasy przewozu 
— PT Dispensa de itinerário vinculativo 
— RO Dispensă de la itinerarul obligatoriu 
— SL Opustitev predpisane poti 
— SK Oslobodenie od predpísanej trasy 
— FI Vapautettu sitovan kuljetusreitin noudattamisesta 
— SV Befrielse från bindande färdväg 
— EN Prescribed itinerary waived  
— BG Одобрен изпращач 
— CS Schválený odesílatel 
— DA Godkendt afsender 
— DE Zugelassener Versender 
— EE Volitatud kaubasaatja 
— EL Εγκεκριμένος αποστολέας 
— ES Expedidor autorizado 
— FR Expéditeur agréé 
— HR Ovlašteni pošiljatelj 
— IT Speditore autorizzato 
— LV Atzītais nosūtītājs 
— LT Įgaliotas siuntėjas 
— HU Engedélyezett feladó 
— MT Awtorizzat li jibgħat 
— NL Toegelaten afzender 
— PL Upoważniony nadawca 
— PT Expedidor autorizado 
— RO Expeditor agreat  Authorised consignor — 99206  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 218  
Linguistic references  Codes  
— SL Pooblaščeni pošiljatelj 
— SK Schválený odosielateľ 
— FI Valtuutettu lähettäjä 
— SV Godkänd avsändare 
— EN Authorised consignor  
— BG Освободен от подпис 
— CS Podpis se nevyžaduje 
— DA Fritaget for underskrift 
— DE Freistellung von der Unterschriftsleistung 
— EE Allkirjanõudest loobutud 
— EL Δεν απαιτείται υπογραφή 
— ES Dispensa de firma 
— FR Dispense de signature 
— HR Oslobođeno potpisa 
— IT Dispensa dalla firma 
— LV Derīgs bez paraksta 
— LT Leista nepasirašyti 
— 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 Oslobodenie od podpisu 
— FI Vapautettu allekirjoituksesta 
— SV Befrielse från underskrift 
— EN Signature waived  Signature waived — 99207  
— BG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ 
— CS ZÁKAZ SOUBORNÉ JISTOTY 
— DA FORBUD MOD SAMLET KAUTION 
— DE GESAMTBÜRGSCHAFT UNTERSAGT 
— EE ÜLDTAGATISE KASUTAMINE KEELATUD 
— EL ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ 
— ES GARANTÍA GLOBAL PROHIBIDA 
— FR GARANTIE GLOBALE INTERDITE 
— HR ZABRANJENO ZAJEDNIČKO JAMSTVO  COMPREHENSIVE GUARANTEE 
PROHIBITED — 99208  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 219  
Linguistic references  Codes  
— 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  
— BG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ 
— CS NEOMEZENÉ POUŽITÍ 
— DA UBEGRÆNSET ANVENDELSE 
— DE UNBESCHRÄNKTE VERWENDUNG 
— EE PIIRAMATU KASUTAMINE 
— ΕL ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ 
— ES UTILIZACIÓN NO LIMITADA 
— FR UTILISATION NON LIMITÉE 
— 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  UNRESTRICTED USE — 99209  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 220  
Linguistic references  Codes  
— 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 
— FI Useita 
— SV Flera 
— EN Various  Various — 99211  
— 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 
— LT Nesupakuota 
— HU Ömlesztett 
— MT Bil-kwantitá  Bulk — 99212  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 221  
Linguistic references  Codes  
— NL Los gestort 
— PL Luzem 
— PT A granel 
— RO Vrac 
— SL Razsuto 
— SK Voľne 
— FI Irtotavaraa 
— SV Bulk 
— EN Bulk  
— 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 
— MT Min jikkonsenja 
— NL Afzender 
— PL Nadawca 
— PT Expedidor 
— RO Expeditor 
— SL Pošiljatelj 
— SK Odosielateľ 
— FI Lähettäjä 
— SV Avsändare 
— EN Consignor  Consignor — 99213  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 222  
Appendix D2  
ADDITIONAL CODES FOR THE COMPUTERISED TRANSIT SYSTEM  
1. Country codes (CNT)  
Field  Content  Field type  Example  
1 ISO alpha 2 country code.  Alphabetic 2  I T  
The ISO alpha 2 country code is used (see Appendix D1).  
2. Language code  
ISO alpha 2 codification as specified in ISO — 639: 1988 shall apply.  
3. Commodity code (COM)  
Field  Content  Field type  Example  
1 HS6  Numeric 6 (left 
aligned)  010290  
The six digits of the Harmonised System have to be entered (HS6 ). The 
commodity code may be expanded to eight digits for national use . 
6. Produced documents/certificates code  
(numeric codes extracted from the 1997b UN Directories for elec tronic data 
interchange for administration, commerce and transport: List of  code for data 
element 1001, Document/message name, coded.) 
Certificate of conformity  2  
Certificate of quality  3  
Movement certificate A.TR  1 8  
Container list  235  
Packing list  271  
Proforma invoice  325  
Commercial invoice  380  
House waybill  703  
Master bill of loading  704  
Bill of lading  705  
House bill of lading  714  
SMGS consignment note (rail)  722  
Road consignment note  730  
Air waybill  740  
Master air waybill  741  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 223  
Dispatch note (post parcels)  750  
Multimodal/combined transport 
document (generic)  760 
Cargo manifest  785  
Bordereau  787  
Dispatch note model T  820  
Dispatch note model T1  821  
Dispatch note model T2  822  
Dispatch note model T2L  825  
Goods declaration for exportation  830  
Phytosanitary certificate  851  
Sanitary certificate  852  
Veterinary certificate  853  
Certificate of origin  861  
Declaration of origin  862  
Preference certificate of origin  864  
Certificate of origin form A (GSP)  865  
Import licence  911  
Cargo declaration (arrival)  933  
Embargo permit  941  
TIF form  951  
TIR carnet  952  
Movement certificate EUR. 1  954  
ATA carnet  955  
Other  zzz  
7. Additional information/Special indication code  
The codes applicable are as follows:  
DG0 = Export from one common transit country subject to restric tion or export 
from the Union subject to restriction.  
DG1 = Export from one common transit country subject to duties or export 
from the Union subject to duties.  
DG2 = Export.  
Additional special indication codes can also be defined at nati onal domain level.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 224  
8. Customs office reference number (COR)  
Field  Content  Field type  Example  
1 Identifier of the country to 
which the customs office 
belongs (see CNT)  Alphabetic 2  I T  
2 National number of the 
customs office  Alphanumeric 
6 0830AB  
Field 1 as explained above.  
Field 2 has to be freely filled with a 6-character alphanumeric  code. The 6 
characters allow national administrations, where necessary, to define a 
hierarchy of customs offices.  
9. For the attribute ‘Declaration type’ (box 1): for TIR declar ations, use the 
code ‘TIR’.  
10. For the attribute ‘Guarantee type’ (box 52): for TIR messag es use the 
code ‘B’.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 225  
Appendix E  
Data processed in the central system provided for in Article 7 of 
Implementing Regulation (EU) 2015/2447  
1. EORI number as referred to in Article 1(18) of Delegated Reg ulation (EU) 
2015/2446.  
2. Full name of the person.  
3. Address of establishment/address of residence: the full addr ess of the place 
where the person is established/resides, including the identifi er of the country 
or territory (ISO alpha 2 country code, if available, as define d in Appendix 
D1, Title II, box 2.).  
4. VAT identification number(s), where assigned by Member State s. 
5. Where appropriate, the legal status as mentioned in the docu ment of 
establishment.  
6. Date of establishment or, in the case of a natural person, d ate of birth.  
7. Type of person (natural person, legal person, association of  persons as 
referred to in Article 5(4) of the Code) in a coded form. The r elevant 
codes are given below:  
(1) Natural person  
(2) Legal person  
(3) Association of persons as referred to in Article 5(5) of th e Code  
8. Contact information: contact person name, address and any of  the following: 
telephone number, fax number, e-mail address.  
9. In the case of a person not established in the customs terri tory of the Union: 
identification number(s), where assigned to the person concerne d for customs 
purposes by the competent authorities in a third country with w hich an 
Agreement on Mutual Administrative Assistance in customs matter s is in 
force. This identification number(s) shall include the identifi er of the 
country or territory (ISO alpha 2 country code, if available, a s defined in 
Appendix D1, Title II, box 2).  
10. Where appropriate, principal economic activity code at 4 di git level in 
accordance with the Statistical Classification of Economic Acti vities in the 
European Community (NACE) listed in the business register of th e Member 
State concerned.  
11. Expiry date of the EORI number, where applicable.  
12. Consent, if given, to disclosure of personal data listed in  points 1, 2 and 3.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 226  
Appendix F1  
TRANSIT ACCOMPANYING DOCUMENT (TAD)  
CHAPTER I  
Specimen of transit accompanying document  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 227
  
▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 228  
CHAPTER II  
Explanatory notes and particulars (data) for the Transit Accompanying 
Document  
The paper to be used for the Transit Accompanying Document can be of green 
colour.  
The transit accompanying document shall be printed on the basis  of the data 
derived from the transit declaration, where appropriate amended  by the holder of 
the procedure and/or verified by the office of departure, and c ompleted with:  
1. MRN (Movement Reference Number)  
The information is given alphanumerically with 18 digits on the  following 
specimen:  
Field  Content  Field type  Examples  
1 Last two digits of year of formal 
acceptance of transit movement (YY)  Numeric 2  9 7  
2 Identifier of the country from which 
movement originates (ISO alpha 2 
country code)  Alphabetic 2  I T  
3 Unique identifier for transit movement 
per year and country  Alphanumeric 13  9876AB8890123  
4 Check digit  Alphanumeric 1  5  
Field 1 and 2 as explained above.  
Field 3 has to be filled in with an identifier for the transit transaction. The 
way that field is used is under the responsibility of National Administrations 
but each transit transaction handled during one year within the  given country 
must have a unique number.  
National Administrations that want to have the office reference  number of the 
customs authorities included in the MRN, could use up to the fi rst 6 
characters to insert the national number of the office.  
Field 4 has to be filled with a value that is a check digit for  the whole MRN. 
This field allows for the detection of an error when capturing the whole MRN.  
The ‘MRN’ shall also be printed in bar code mode using the stan dard ‘code 
128’, character set ‘B’.  
2. Box 3:  
— first subdivision: serial number of the current printed sheet , 
— second subdivision: total number of sheets printed (incl. lis t of items),  
— shall not be used when there is only one item.  
3. In the space to the right of box 8:  
Name and address of the customs office to which the return copy  of the transit 
accompanying document has to be returned where the business con tinuity 
procedure for transit is used.  
4. Box C:  
— the name of the office of departure,  
— reference number of the office of departure,  
— acceptance date of the transit declaration,  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 229  
— the name and the authorisation number of the authorised consi gnor (if 
any).  
5. Box D:  
— control results,  
— seals affixed or the indication ‘- -’ identifying the ‘Waiver  — 99201’,  
— the indication ‘Binding itinerary’, where appropriate.  
The transit accompanying document shall not be modified nor sha ll any 
addition or deletion be made thereto unless otherwise specified  in this Regu­
lation.  
6. Formalities en route  
Between the time when the goods leave the office of departure a nd the time 
they arrive at the office of destination, certain details may h ave to be added on 
the transit accompanying document accompanying the goods. The d etails 
relate to the transport operation and must be entered by the ca rrier responsible 
for the means of transport on which the goods are loaded as and  when the 
corresponding activities are carried out. The particulars may b e added legibly 
by hand, in which case the entries should be made in ink and in  block letters.  
Carriers are reminded that goods can be transhipped only under an authori­
sation of the customs authorities of the country in whose terri tory the trans­
hipment is to be made.  
Where those authorities consider that the Union transit operati on concerned 
may continue in the normal way they shall, once they have taken  any steps 
that may be necessary, endorse the transit accompanying documen ts. 
The customs authorities at the office of transit or office of d estination, as the 
case may be, have the obligation to incorporate into the system  the added data 
on the transit accompanying document. The data can also be inco rporated by 
the authorised consignee.  
The boxes and activities involved are:  
— Transhipment: use box 55.  
Box 55: Transhipment  
The carrier must complete the first three lines of this box whe n goods are 
transhipped from one means of transport to another or from one container 
to another in the course of the operation in question.  
However, where goods are carried in containers that are to be t ransported 
by road vehicles, customs authorities may authorise the holder of the 
procedure to leave box 18 blank where the logistical pattern at  the 
point of departure may prevent the identity and nationality of the means 
of transport from being provided at the time of establishment o f the transit 
declaration, and where they can ensure that the proper informat ion 
concerning the means of transport shall be subsequently entered  in box 55.  
— Other incidents: use box 56.  
Box 56: Other incidents during carriage  
Box to be completed in accordance with current obligations rega rding 
transit.  
In addition, where goods have been loaded on a semi-trailer and  the 
tractor is changed during the journey (without the goods being handled 
or transhipped), enter in this box the registration number and nationality of 
the new tractor. In this case, endorsement by the competent aut horities is 
not necessary.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 230  
Appendix F2  
TRANSIT LIST OF ITEMS (TLoI)  
CHAPTER I  
Specimen of the transit list of items  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 231
  
▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 232  
CHAPTER II  
Explanatory notes and the particulars (data) for the transit list of items  
When a movement consists of more than one item, then the sheet A of the transit 
list of items shall always be printed by the computer system an d shall be attached 
to the transit accompanying document.  
The boxes of the list of items are vertically expandable.  
Particulars have to be printed as follows:  
1. In the identification box (upper left corner):  
(a) list of items;  
(b) serial number of the current sheet and the total number of the sheets 
(including the transit accompanying document).  
2. OoDep — name of the office of departure.  
3. Date — acceptance date of the transit declaration.  
4. MRN — Movement Reference Number as defined in Appendix F1.)  
5. The particulars of the different boxes at item level have to  be printed as 
follows:  
(a) item no — serial number of the current item;  
(b) regime — if the status of the goods for the whole declarati on is uniform, 
the box is not used;  
(c) if mixed consignment, the actual status, T1, T2 or T2F, is printed.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 233  
Appendix G1  
TRANSIT/SECURITY ACCOMPANYING DOCUMENT (TSAD)  
CHAPTER I  
Specimen of the Transit/Security Accompanying Document  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 234
  
▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 235  
CHAPTER II  
Explanatory notes and particulars (data) for the Transit/Security 
Accompanying Document  
The Transit/Security Accompanying Document contains data valid for the whole 
of the declaration.  
The information contained in the Transit/Security Accompanying Document shall 
be based on data derived from the transit declaration; where ne cessary, that 
information will be amended by the holder of the procedure and/ or verified by 
the office of departure.  
The paper to be used for the Transit/Security Accompanying Docu ment can be of 
green colour.  
In addition to the provisions in the explanatory notes of Appen dices A, C1 and 
D1, particulars have to be printed as follows:  
1. MRN (MOVEMENT REFERENCE NUMBER):  
The MRN is to be printed on the first page and on all lists of items except 
where these forms are used in the context of the business conti nuity 
procedure for transit in which cases no MRN is allocated.  
The information is alphanumerical and comprises 18 characters f ollowing the 
prescriptions below:  
Field  Content  Field type  Examples  
1 Last two digits of year of formal 
acceptance of the transit 
declaration (YY)  Numeric 2  0 6  
2 Identifier of the country where 
the movement originates (alpha 
2 country code)  Alphabetic 2  R O  
3 Unique identifier for transit 
movement per year and country  Alphanumeric 13  9876AB8890123  
4 Check digit  Alphanumeric 1  5  
Fields 1 and 2 as explained above.  
Field 3 shall be filled in with an identifier for the transit t ransaction. The 
way that field is used is under the responsibility of national administrations 
but each transit transaction handled during one year within the  given country 
must have a unique number.  
National administrations that want to have the office reference  number of the 
customs authorities included in the MRN, could use up to the fi rst 6 
characters to insert the national number of the office.  
Field 4 shall be filled with a value that is a check digit for the whole MRN.  
This field allows for detection of an error when capturing the whole MRN.  
The ‘MRN’ shall also be printed in bar code mode using the stan dard ‘code 
128’, character set ‘B’.  
2. BOX SEC. DECL. (S00):  
Indicate code S where the Transit/Security Accompanying Documen t 
contains security information as well. Where this Document does  not 
contain security information, the box shall be left blank.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 236  
3. BOX FORMS (3):  
First subdivision: serial number of the current printed sheet,  
Second subdivision: total number of sheets printed (including l ist of items)  
4. BOX REFERENCE NUMBERS (7):  
Indicate LRN or/and UCR.  
LRN — a local reference number as defined in Appendix C2.  
UCR — a Unique Consignment Reference Number as referred to in 
Appendix C1, title II, box 7.  
5. IN THE SPACE TO THE RIGHT OF BOX CONSIGNEE (8):  
Name and address of the customs office to which the return copy  of the 
Transit/Security Accompanying Document shall be returned.  
6. BOX OTHER SCI (S32):  
Enter other specific circumstance indicator.  
7. BOX OFFICE OF DEPARTURE (C):  
— Reference number of the office of departure,  
— Acceptance date of the transit declaration,  
— The name and the authorisation number of the authorised consi gnor (if 
any).  
8. BOX CONTROL BY OFFICE OF DEPARTURE (D):  
— Control results,  
— Seals affixed or the indication ‘- -’ identifying the ‘Waiver  — 99201’,  
— The indication ‘Binding itinerary’, where appropriate.  
The Transit/Security Accompanying Document shall not be modifie d nor 
shall any addition or deletion be made thereto unless otherwise  specified 
in this Regulation.  
9. FORMALITIES EN ROUTE  
Between the time when the goods leave the office of departure a nd the time 
they arrive at the office of destination, certain details may h ave to be added 
on the Transit/Security Accompanying Document accompanying the goods. 
The details relate to the transport operation and must be enter ed by the 
carrier responsible for the means of transport on which the goo ds are 
loaded as and when the corresponding activities are carried out . The 
particulars may be added legibly by hand, in which case the ent ries 
should be made in ink and in block letters.  
Carriers are reminded that goods can be transhipped only under an auth­
orisation of the customs authorities of the country in whose te rritory the 
transhipment is to be made.  
Where those authorities consider that the Union transit operati on concerned 
may continue in the normal way they shall, once they have taken  any steps 
that may be necessary, endorse the Transit/Security Accompanyin g 
Documents.  
The customs authorities at the office of transit or office of d estination, as the 
case may be, have the obligation to incorporate into the system  the added 
data on the Transit/Security Accompanying Document. The data ca n also be 
incorporated by the authorised consignee.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 237  
The boxes and activities involved are:  
10. TRANSHIPMENT: USE BOX 55  
Box Transhipment (55):  
The carrier must complete the first three lines of this box whe n goods are 
transhipped from one means of transport to another or from one container to 
another in the course of the operation in question.  
However where goods are carried in containers that are to be tr ansported by 
road vehicles, customs authorities may authorise the holder of the procedure 
to leave box 18 blank where the logistical pattern at the point  of departure 
may prevent the identity and nationality of the means of transp ort from being 
provided at the time of establishment of the transit declaratio n, and where 
they can ensure that the proper information concerning the mean s of 
transport shall be subsequently entered in box 55.  
11. OTHER INCIDENTS: USE BOX 56  
Box Other incidents during carriage (56):  
Box to be completed in accordance with current obligations rega rding transit.  
In addition, where goods have been loaded on a semi-trailer and  the tractor is 
changed during the journey (without the goods being handled or trans­
hipped), enter in this box the registration number and national ity of the 
new tractor. In this case, endorsement by the competent authori ties is not 
necessary.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 238  
Appendix G2  
TRANSIT/SECURITY LIST OF ITEMS (TSLoI)  
CHAPTER I  
Specimen of the Transit/Security List of Items  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 239
  
▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 240  
CHAPTER II  
Explanatory notes and particulars (data) for the Transit/Security List of 
Items  
The Transit/Security List of Items shall contain the data speci fic to items of 
goods within the declaration.  
The boxes of the list of items are vertically expandable. In ad dition to the 
provisions in the explanatory notes of appendices A and C1, par ticulars have 
to be printed as follows, if appropriate using codes:  
1. Box MRN — Movement Reference Number as defined in Appendix G 1. The 
MRN is to be printed on the first page and on all lists of item s except where 
these forms are used in the context of the business continuity procedure for 
transit in which cases no MRN is allocated.  
2. The particulars of the different boxes at item level have to  be printed as 
follows:  
(a) Box Item No (32) — serial number of the current item;  
(b) Box Tpt.Ch.M.pay.code (S29) — enter transport charges metho d of 
payment code;  
(c) UNDG (44/4) — UN Dangerous Goods code;  
(d) Box Forms (3):  
— First subdivision: serial number of the current printed sheet , 
— Second subdivision: total number of sheets printed (Transit/S ecurity 
List of Items).  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 241  
Appendix H1  
EXPORT ACCOMPANYING DOCUMENT (EAD)  
CHAPTER I  
Specimen of the Export Accompanying Document  ▼B
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▼B
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CHAPTER II  
Explanatory notes and particulars (data) for the Export Accompanying 
Document  
The acronym ‘BCP’ (Business continuity plan) used in this Chapt er refers to 
situations in which the fallback procedure covered by Article 6 (3)(b) of the Code.  
The Export Accompanying Document contains data valid for the wh ole of the 
declaration and for one item of goods.  
The information contained in the Export Accompanying Document s hall be 
based on data derived from the export declaration; where necess ary, that 
information will be amended by the declarant/representative and /or verified by 
the office of export.  
In addition to the provisions in the explanatory notes of appen dices A and C1, 
particulars have to be printed as follows:  
1. BOX MRN (movement reference number):  
The MRN is to be printed on the first page and on all lists of items except 
where these forms are used in the context of the BCP in which c ases no MRN 
is allocated.  
The information is alphanumerical and comprises 18 characters f ollowing the 
prescriptions below:  
Field  Content  Field type  Examples  
1 Last two digits of year of formal 
acceptance of the export 
declaration (YY)  Numeric 2  0 6  
2 Identifier of the country of 
export. (alpha 2 code as 
provided for box 2 of the 
Single Administrative 
Document in Appendix D1)  Alphabetic 2  R O  
3 Unique identifier for export 
operation per year and country  Alphanumeric 13  9876AB8890123  
4 Check digit  Alphanumeric 1  5  
Fields 1 and 2 as explained above.  
Field 3 shall be filled in with an identifier for the export co ntrol system 
transaction. The way that field is used is under the responsibi lity of 
national administrations but each export transaction handled du ring one year 
within the given country must have a unique number. National ad ministrations 
that want to have the office reference number of the competent authorities 
included in the MRN, could use up to the first 6 characters to insert the 
national number of the office.  
Field 4 shall be filled with a value that is a check digit for the whole MRN.  
This field allows for detection of an error when capturing the whole MRN.  
The ‘MRN’ shall also be printed in bar code mode using the stan dard ‘code 
128’, character set ‘B’.  
2. BOX SEC. DECL. (S00):  
Indicate code S where the Export Accompanying Document contains  security 
information as well. Where this Document does not contain secur ity 
information, the box shall be left blank.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 244  
3. BOX CUSTOMS OFFICE:  
Reference number of the office of export.  
4. BOX REFERENCE NUMBER (7):  
Indicate LRN or/and UCR:  
LRN — a local reference number as defined in Appendix C2.  
UCR — a Unique Consignment Reference Number as referred to in A ppendix 
C1, title II, box 7 . 
5. BOX OTHER SCI (S32):  
Enter other specific circumstance indicator.  
6. THE PARTICULARS OF THE DIFFERENT BOXES AT ITEM LEVEL 
HAVE TO BE PRINTED AS FOLLOWS:  
(a) Box Item No (32) — serial number of the current item;  
(b) Box UNDG (44/4) — UN Dangerous Goods code.  
The Export Accompanying Document shall not be modified nor shal l any 
addition or deletion be made thereto unless otherwise specified  in this Regu­
lation.  ▼B
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Appendix H2  
EXPORT LIST OF ITEMS (ELoI)  
CHAPTER I  
Specimen of the Export List of Items  ▼B
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▼B
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CHAPTER II  
Explanatory notes and particulars (data) for the Export List of Items  
The export List of Items contains the data specific to items of  goods within the 
declaration.  
The boxes of the export list of items are vertically expandable . 
In addition to the provisions in the explanatory notes of appen dices A and C1, 
the particulars have to be printed as follows, if appropriate u sing codes:  
1. Box MRN — movement reference number as defined in Appendix H 1. The 
MRN shall be printed on first page and on all lists of items.  
2. The particulars of the different boxes at item level have to  be printed as 
follows:  
(a) Box Item No (32) — serial number of the current item;  
(b) Box UNDG (44/4) — UN Dangerous Goods code.  ▼B
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Appendix I1  
EXPORT/SECURITY SAD (ESS)  
CHAPTER I  
Specimen of the Export/Security SAD  ▼B
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▼B
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▼B
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▼B
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CHAPTER II  
Explanatory notes and particulars (data) for the Export/Security SAD  
The acronym ‘BCP’ (Business continuity plan) used in this Chapt er refers to 
situations in which the fallback procedure covered by Article 6 (3)(b) of the Code.  
The form contains all information necessary for export and exit  data where 
export and security data are provided together. The form includ es information 
at header level and for one item of goods. It is designed to be  used in the context 
of the BCP.  
There are three copies of the Export/Security SAD:  
Copy 1 is kept by the authorities of the Member State in which export (dispatch) 
or Union transit formalities are completed;  
Copy 2 is used for statistical purposes by the Member State of export;  
Copy 3 is returned to the exporter after being stamped by the c ustoms authority.  
The Export/Security SAD contains data valid for the whole of th e declaration.  
The information contained in the Export/Security SAD shall be b ased on data 
derived from the export and exit declaration; where necessary, that information 
will be amended by the declarant/representative and/or verified  by the office of 
export.  
In addition to the provisions in the explanatory notes of appen dices A and C1, 
particulars have to be printed as follows:  
1. Box MRN (movement reference number):  
The MRN is to be printed on the first page and on all lists of items except 
where these forms are used in the context of the BCP in which c ases no MRN 
is allocated.  
The information is alphanumerical and comprises 18 characters f ollowing the 
prescriptions below:  
Field  Content  Field type  Examples  
1 Last two digits of year of formal 
acceptance of the export 
declaration (YY)  Numeric 2  0 6  
2 Identifier of the country of export. 
(alpha 2 code as provided for box 2 
of the Single Administrative 
Document in Appendix D1)  Alphabetic 2  R O  
3 Unique identifier for export operation 
per year and country  Alphanumeric 13  9876AB8890123  
4 Check digit  Alphanumeric 1  5  
Fields 1 and 2 as explained above.  
Field 3 shall be filled in with an identifier for the export co ntrol system 
transaction. The way that field is used is under the responsibi lity of 
national administrations but each export transaction handled du ring one year 
within the given country must have a unique number. National ad ministrations  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 253  
that want to have the office reference number of the competent authorities 
included in the MRN, could use up to the first 6 characters to insert the 
national number of the office.  
Field 4 shall be filled with a value that is a check digit for the whole MRN.  
This field allows for detection of an error when capturing the whole MRN.  
The ‘MRN’ shall also be printed in bar code mode using the stan dard ‘code 
128’, character set ‘B’.  
2. Box 7 reference numbers:  
Indicate LRN or/and UCR.  
LRN — a local reference number as defined in Appendix C2.  
UCR — a Unique Consignment Reference Number as referred to in 
Appendix C1, title II, box 7.  
3. Box Other SCI (S32):  
Enter other specific circumstance indicator.  
The Export/Security SAD shall not be modified nor shall any add ition or deletion 
be made thereto unless otherwise specified in this Regulation.  ▼B
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Appendix I2  
EXPORT/SECURITY SAD LIST OF ITEMS (ESSLoI)  
CHAPTER I  
Specimen of the Export/Security SAD List of Items  ▼B
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▼B
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CHAPTER II  
Explanatory notes and particulars (data) for the Export/Security SAD List 
of Items  
The Export/Security SAD List of Items contains the data specifi c to items of 
goods within the declaration.  
The boxes of the list of items are vertically expandable.  
In addition to the provisions in the explanatory notes of appen dices A and C1, 
particulars have to be printed as follows:  
1. Box MRN — movement reference number as defined in Appendix I 1. The 
MRN shall be printed on the first page and on all lists of item s. 
2. The particulars of the different boxes at item level have to  be printed as 
follows:  
— Box Item No (32) — serial number of the current item,  
— Box Documents produced/Certificates (44/1): this box contains  also the 
transport document number, where appropriate,  
— Box UNDG (44/4) — UN Dangerous Goods code.  ▼B
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Appendix J1  
SECURITY AND SAFETY DOCUMENT (SSD)  
CHAPTER I  
Specimen of the Security and Safety Document  ▼B
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▼B
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CHAPTER II  
Explanatory notes and particulars (data) for the Security and Safety 
Document  
The form contains header level information and the information for one item of 
goods.  
The information contained in the Security and Safety Document s hall be based 
on data provided for the entry or exit summary declaration; whe re necessary, that 
information will be amended by the person lodging the summary d eclaration 
and/or verified by the office of entry or exit respectively.  
The Security and Safety Document shall be completed by the pers on lodging the 
summary declaration.  
In addition to the provisions in the explanatory notes of appen dices A and C1, 
particulars have to be printed as follows:  
1. Box MRN — Movement Reference Number as defined in Appendix G 1 or 
ad-hoc references issued by the customs office. The MRN shall b e printed on 
first page and on all lists of items;  
2. Customs office:  
Reference number of the office of entry/exit;  
3. Box Declaration type (1):  
Codes ‘IM’ or ‘EX’ according to whether the document contains E ntry 
summary declaration or exit summary declaration data;  
4. Box Reference number (7):  
Enter LRN — LRN — a local reference number as defined in Append ix C2;  
5. Box First place arr.cde (S11):  
First place of arrival code;  
6. Box Date/time arr. first place cust. Terr. (S12):  
Enter date and time of arrival at first place of arrival in Cus toms territory;  
7. Box T.C.M.paym.cde (S29):  
Enter transport charges method of payment code;  
8. Box UNDG (S27) — UN Dangerous Goods code;  
9. Box Other SCI (S32):  
Enter other specific circumstance indicator.  
The Security and Safety Document shall not be modified nor shal l any addition 
or deletion be made thereto unless otherwise specified in this Regulation.  ▼B
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Appendix J2  
SECURITY AND SAFETY LIST OF ITEMS (SSLoI)  
CHAPTER I  
Specimen of the Security and Safety List of Items  ▼B
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▼B
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CHAPTER II  
Explanatory notes and particulars (data) for the Security and Safety List of 
Items  
The boxes of the list of items are not vertically expandable.  
In addition to the provisions in the explanatory notes of appen dices A and C1, 
the particulars of the different boxes have to be printed as fo llows:  
Box Item No (32) — serial number of the current item;  
Box T.C.M.paym.cde (S29) — transport charges method of payment code;  
Box UNDG (S27) — UN Dangerous Goods code.  ▼B
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ANNEX 10
  ▼B
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ANNEX 11  
LOADING LIST  
No Marks, numbers and 
kind of packages, 
description of goods  Country of 
dispatch/export  Gross mass (kg)  Reserved for 
official use  
(signature)  
EXPLANATORY NOTE ON THE LOADING LIST  
SECTION 1  
1. Definition  
1.1. The loading list means a document having the characteristi cs described in 
this Annex.  
1.2. It can be used with the transit declaration within the fra mework 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 descriptio n, 
— country of dispatch/export,  
— gross mass (kg),  
— reserved for the administration.  
Users may adjust the width of the columns to their needs. Howev er, 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 additio ns. 
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 hol der 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.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 265  
2. Columns  
2.1. Serial number  
Every item shown on the loading list shall be preceded by a ser ial number.  
2.2. Marks, numbers, number and kind of packages, goods descrip tion 
The particulars required shall be given in accordance with Anne x B1 to the 
this Delegated Regulation.  
Where a loading list accompanies a transit declaration, the lis t must include 
the information entered in boxes 31 (Packages and description o f goods), 40 
(Summary declaration/previous document), 44 (Additional informa tion, 
documents produced, certificates and authorisations) and, where  appropriate, 
33 (Commodity code) and 38 (Net mass (kg)) of the transit decla ration.  
2.3. Country of dispatch/export  
Enter the name of the Member State from which the goods are bei ng 
consigned or exported.  
2.4. Gross mass (kg)  
Enter the details entered in box 35 of the SAD (see Annex B-DA)  
SECTION 3  
Use of loading lists  
1. A transit declaration may not have both a loading list and o ne 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 mas s (kg)), 40 
(Summary declaration/previous document) and, where appropriate,  44 (Addi­
tional information, documents produced, certificates and author isations) of the 
transit declaration form shall be struck through and box 31 (Pa ckages and 
description of goods) may not be used to enter the marks, numbe rs, number 
and kind of packages or goods description. A reference to the s erial 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 copi es as the copies 
of a transit declaration to which it relates.  
4. When a transit declaration is registered the loading list mu st be given the 
same registration number as the copies of the transit declarati on to which it 
relates. This number must be entered by using a stamp which inc ludes 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 o f departure.  
It is not obligatory for an official of the customs office of d eparture to sign 
the forms.  
5. Where several loading lists are attached to one transit decl aration, the lists 
shall bear a serial number allocated by the holder of the proce dure, and the 
number of loading lists attached shall be entered in box 4 (Loa ding lists).  
6. The forms of the loading list shall be printed on paper dres sed 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
 02016R0341 — EN — 15.03.2021 — 003.001 — 266  
ANNEX 12  
APPLICATION AND AUTHORISATION FORMS  
General remarks  
The layout of the models is not binding; e.g. instead of boxes the Member States 
may provide for forms with a line structure or if required the space of the boxes 
may be extended. Member States may also use national IT systems  for accepting 
applications and granting authorisations.  
However, the order numbers and the appropriate text are obligat ory. 
The Member States may provide for boxes or lines for national p urposes. These 
boxes or lines shall be indicated by an order number plus a cap ital letter (e.g. 
5A). 
In principle boxes with a bold order number must be completed. The explanatory 
note refers to exceptions.  
The Appendix contains the codes for economic conditions.  ▼B
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▼M1
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▼M1
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▼M1
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▼M1
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▼M1
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▼M1
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Explanatory notes to the different boxes of the application form  
General remark:  
If necessary the requested information can be presented in a se parate annex to the 
application form, referring to the box of the form concerned.  
Member States may require additional information.  
1. Enter full name and EORI number of the applicant. The applic ant is the 
person to whom the authorisation will be issued.  
1.a Enter the company identification number.  
1.b Enter, if applicable, any internal reference number, to ref er to this 
application in the authorisation.  
1.c Enter the relevant contact information (contact person, con tact address, 
phone number, fax number, e-mail address)  
1.d Indicate the type of representation for lodgement of a decl aration by 
inserting an ‘X’ in the appropriate box.  
2. Indicate which type of simplification (entry in the records,  simplified 
declaration or centralised clearance) and which customs procedu re (for 
import and/or export) is applied for by inserting an ‘X’ in the  appro­
priate box.  
3. Enter the relevant code:  
1 first application for an authorisation  
2 application for modified or renewed authorisation (also indic ate the 
appropriate authorisation number).  
4.a Indicate if the status of authorised economic operator is c ertified; if 
‘YES’, enter the corresponding number.  
4.b Enter the type, reference and — if applicable — the expiry date of the 
relevant authorisation(s) for which the applied simplification( s) will be 
used; in case authorisation(s) is/are just applied for, enter t he type of 
applied authorisation(s) and the date of application  
5. Information on main accounts, commercial, fiscal or other ac counting 
material.  
5.a Enter the full address of the location where the main accou nts are held.  
5.b Enter the type of accounts (electronic or paper-based, and type of 
system and software in use).  
6. Enter the number of continuation forms attached to this appl ication.  
7. Information on records (customs-related accounts).  
7.a Enter full address of the location where the records are he ld. 
7.b Enter the type of records (electronic or paper-based, and t ype of system 
and software in use).  ▼M1
 02016R0341 — EN — 15.03.2021 — 003.001 — 274  
7.c Enter, if applicable, other relevant information regarding to the records.  
8. Information about type of goods and transactions.  
8.a Enter, if applicable, the relevant CN-Code otherwise enter at least the 
chapter of CN and the description of the goods.  
8.b Enter the relevant information on a monthly basis.  
8.c Enter the relevant information on a monthly basis.  
9. Information on authorised locations of goods and responsible  customs 
office.  
9.a & b Enter the full name, address and contact information.  
10. Enter the full name, address and contact information of the  relevant 
customs offices where the goods are placed under a customs proc edure.  
11. Enter, if applicable, the full name, address and contact in formation of 
the supervising office.  
12. Indicate, by inserting an ‘X’ in the appropriate box, the t ype of 
simplified declaration; in case of using commercial or other ad minis­
trative documents, the type of documents in use must be specifi ed. ▼M1
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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EXPLANATORY NOTES TO THE FORMS OR NATIONAL IT 
SYSTEMS FOR SPECIAL PROCEDURES OTHER THAN TRANSIT  
TITLE I  
Particulars to be entered in the various boxes of the application form  
1. Applicant  
Enter the full name and address and the EORI number of the appl icant. The 
applicant is the person to whom the authorisation should be iss ued. 
2. Customs procedure  
Enter the customs procedure under which the goods listed in box  7 are 
intended to be placed. The relevant customs procedures are give n below:  
— end-use  
— temporary admission  
— customs warehousing  
— inward processing  
— outward processing  
Note:  
1. If the applicant applies for an authorisation to use more th an one customs 
procedure separate forms should be used.  
2. The use of the customs warehousing procedure does not requir e an auth­
orisation but the operation of storage facilities for the custo ms ware­
housing of goods does.  
3. Type of application  
Type of application must be entered in this box by using at lea st one of the 
following codes:  
1 = first application  
2 = application for amended or renewed authorisation (also indi cate the 
appropriate authorisation number)  
3 = application for an authorisation where more than one MS is involved  
4 = application for successive authorisation (inward processing ) 
4. Continuation forms  
Enter the number of continuation forms attached.  
Note:  
Continuation forms are provided for the following customs proce dures:  
Customs warehousing, inward processing (where necessary) and ou tward 
processing (where necessary)  
5. Place and kind of accounts/records  
Enter the place where the main accounts for customs purposes ar e held or 
accessible. Specify also the kind of accounts by giving details  about the 
system used.  
State also the place where records are kept and the kind of rec ords (stock 
records) to be used for the customs procedure. Records means: t he data 
containing all the necessary information and technical details,  enabling the 
customs authorities to supervise and control the customs proced ure. ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 286  
Note:  
In case of temporary importation box 5 needs to be completed on ly where 
required by customs authorities.  
6. Period of validity of the authorisation  
Indicate in box 6a the requested date on which the authorisatio n should take 
effect (day/month/year). In principle the authorisation takes e ffect on the date 
of issue at the earliest. In this case enter ‘date of issue’. T he date of expiry of 
the authorisation may be suggested in box 6b.  
7. Goods to be placed under the customs procedure  
CN code  
Complete according to the Combined Nomenclature (CN code = eigh t 
digits).  
Description  
The description of the goods means the trade and/or technical d escription.  
Quantity  
Enter the estimated quantity of the goods intended to be placed  under the 
customs procedure.  
Value  
Enter the estimated value in euro or in other currency of the g oods intended 
to be placed under the customs procedure.  
Note:  
End-use:  
1. If the application concerns goods other than those under 2 b elow, you 
should enter in sub-box ‘CN code’, where appropriate; the TARIC  Code 
(10 digits or 14 digits).  
2. If the application concerns goods under the special provisio ns (Part A and 
B) contained in the preliminary provisions of the Combined Nome n­
clature (goods or certain categories of ships, boats and other vessels 
and for drilling or production platforms/civil aircraft and goo ds for use 
in civil aircraft) CN codes are not required. Applicants should  state in 
sub-box ‘Description’ for instance: ‘Civil aircraft and parts t hereof/special 
provisions, part B of the CN’. Furthermore it is then not neces sary to give 
details about the CN code, quantity and the value of the goods;  
Customs warehousing:  
If the application covers a number of items of different goods you may enter 
the word ‘various’ in sub-box ‘CN code’. In this case describe the nature of 
goods to be stored in sub-box ‘Description’. It is not necessar y to give 
details about the CN code. Quantity and value of the goods;  
Inward and outward processing:  
CN code: The four-digit code may be indicated. However the eigh t-digit 
code must be given where:  
Equivalent goods or the standard exchange system are to be used  
Description: The trade and/or technical description should be s ufficiently 
clear and detailed to enable a decision to be taken on the appl ication. 
Where it is planned to use equivalent goods or the standard exc hange 
system give details about commercial quality and technical char acteristics 
of the goods.  ▼B
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8. Processed products  
General remark:  
Enter details of all processed products resulting from the oper ations indi­
cating main processed product or secondary processed product as  
appropriate.  
CN code and description: See comments on box 7.  
9. Details of the planned activities  
Describe the nature of the planned activities (e.g. details of the operations 
under a job-processing contract or kind of usual forms of handl ing) to be 
carried out on the goods within the customs procedure. Indicate  also the 
appropriate place(s).  
If more than one customs administration is involved, indicate t he name(s) of 
the Member State(s) as well as the places.  
Note:  
In the case of ‘end-use’ enter the intended end-use and the pla ce(s) where the 
goods will be assigned to the prescribed end-use.  
Where appropriate enter name, address and function of other ope rators 
involved.  
In the case of temporary admission enter the owner of the goods . 
10. Economic conditions  
In case of inward processing the applicant must give reasons fo r the 
fulfilment of the economic conditions by using at least one of the two 
digit codes set out in the Appendix for each CN-code which has been 
indicated in box 7.  
11. Customs office(s)  
(a) of placement  
(b) of discharge  
(c) supervising office(s)  
Indicate the suggested customs office(s).  
Note:  
In case of end-use box 11b is not to be completed.  
12. Identification  
Enter in box 12 the intended means of identification by using a t least one of 
the following codes:  
1 = serial or manufacturer's number  
2 = affixing of plumbs, seals, clip-marks or other distinctive marks  
3 = Information sheet INF  
4 = taking of samples, Illustrations or technical descriptions  
5 = carrying out of analyses  
6 = Information document set out in Annex ex 104 (only suitable  for 
outward processing)  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 288  
7 = other means of identification (explain in box 16 ‘additiona l 
Information’)  
8 = without identification measures (only suitable for temporar y admission)  
Note:  
In the case of customs warehousing completion is necessary only  if this is 
required by the customs authorities.  
Box 12 is not to be completed in the case of the use of equival ent goods. In 
this case the continuation forms shall be completed instead.  
13. Period for discharge (months)  
Enter the estimated period needed for the operations to be carr ied out or use 
within the customs procedure(s) applied for (box 2). The period  starts when 
the goods are placed under the customs procedure. This period e nds when 
the goods or products have been placed under a subsequent custo ms 
procedure, re-exported or in order to obtain total or partial r elief from 
import duties upon release for free circulation after outward p rocessing.  
Note:  
In the case of end-use state the period which will be needed to  assign the 
goods to the prescribed end-use or to transfer the goods to ano ther holder of 
authorisation. In the case of customs warehousing the period is  unlimited; 
therefore leave blank.  
In the case of inward processing: where the period for discharg e expires on a 
specific date for all the goods placed under the arrangements i n a given 
period, the authorisation may provide that the period for disch arge shall be 
automatically extended for all goods still under the arrangemen ts on this 
date. If this simplification is required enter: ‘Article 174(2) ’ and give the 
details in box 16.  
14. Type of declaration  
Box 14 a:  
Indicate the type of declaration that is intended to be used fo r placement of 
goods under the procedure by using at least one of the followin g codes:  
1 = Standard declaration (in accordance with Article 162 of the  Code)  
2 = simplified declaration (in accordance with Article 166 of t he Code)  
3 = Entry in the declarant's records (in accordance with Articl e 182 of the 
Code)  
Box 14b:  
Indicate the type of declaration that is intended to be used fo r discharge the 
procedure by using at least one of the following codes: The sam e as for box 
14 a.  
Note:  
In the case of end-use procedure box 14 is not to be completed.  
15. Transfer  
Where a transfer of rights and obligations is intended describe  the details.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 289  
16. Additional Information  
Where applicable indicate the following additional information:  
Type of guarantee  
Guarantee (yes/no)  
Customs office of guarantee  
Guarantee amount  
Method of calculation:  
In case of inward processing indicate if, in case of a customs debt, the 
amount of import duty will be calculated according to Article 8 6(3) of the 
Code? (yes/no)  
Bill of discharge:  
Waiver of requirement to present the bill of discharge? (yes/no ) 
Indicate all additional information considered useful  
17. Signed/Dated/Name  
If a continuation form is used complete only the appropriate bo x (22, 23 or 
26) instead.  
TITLE II  
Remarks concerning the continuation forms  
Continuation form ‘customs warehousing’  
18. Warehouse type  
Indicate one of the following types:  
Public warehouse Type I  
Public warehouse Type II  
Private warehouse  
19. Warehouse or storage facilities  
Enter the precise place intended to be used as the customs ware house or 
other storage facilities.  
20. Deadline for lodging inventory of goods  
You can make a suggestion for the deadline for lodging inventor y of goods.  
21. Loss rate  
Give details, where appropriate, of loss rate(s).  
22. Storage of goods not under the arrangements  
CN code and description  
Where it is planned to use common storage or equivalent goods s tate the 
eight-digit CN code, commercial quality and technical character istics of the 
goods. Where applicable specify the customs procedure if any to  which the 
goods are subject.  
23. Usual forms of handling  
Complete if usual forms of handling are envisaged.  ▼B
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24. Temporary removal  
Purpose:  
Complete if temporary removal is envisaged.  
Continuation form ‘inward processing’  
18. Equivalent goods  
Where it is planned to use equivalent goods, state the eight-di git CN code, 
commercial quality and technical characteristics of the equival ent goods to 
enable the customs authorities to make the necessary comparison  between 
import goods and equivalent goods. The Codes provided for box 1 2 may be 
used to suggest supporting means, which might be useful for thi s 
comparison. If the equivalent goods are at a more advanced stag e of manu­
facture than the import goods give appropriate Information in b ox 21.  
19. Prior exportation  
Where it is planned to use the prior exportation system indicat e the period 
within which the non-Union goods should be declared for the arr angements 
taking account of the time required for procurement and transpo rt to the 
Union.  
20. Release for free circulation without customs declaration  
Where it is requested that the processed products or goods whic h have been 
placed under inward processing IM/EX will be released for free circulation 
without formalities, enter ‘Article 170(1)’.  
21. Additional information  
Indicate all additional Information considered useful with rega rd to boxes 18 
to 20.  
Continuation form ‘outward processing’  
18. System  
Where intended enter the appropriate code(s):  
1 = standard exchange system without prior importation  
2 = standard exchange system with prior importation  
3 = outward processing IM/EX in accordance with Article 223(2)( d) of the 
Code  
19. Replacement products  
Where it is planned to use the standard exchange system (only p ossible in 
case of repair), state the eight-digit CN code, commercial qual ity and 
technical characteristics of the replacement products to enable  the customs 
authorities to make the necessary comparison between temporary expert 
goods and the replacement products. The codes provided for box 12 may 
be used to suggest supporting means, which might be useful for this 
comparison.  
20. Not applicable  
21. Not applicable  
22. Additional information  
Indicate all additional Information considered useful with rega rd to boxes 18 
to 21.  
For instance, where it is planned to use equivalent goods, stat e the eight-digit 
CN code, commercial quality and technical characteristics of th e non-Union 
goods to enable the customs authorities to make the necessary c omparison 
between temporary export goods and the equivalent goods. The co des 
provided for box 12 may be used to suggest supporting means, wh ich 
might be useful for this comparison.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 291  
Appendix  
Codes of economic conditions  
(Article 211(3) and (4) of the Code)  
Until the date of deployment of the UCC Customs Decision system  referred to in 
the annex to Commission Implementing Decision of 29 April 2014 establishing 
the Work Programme for the Union Customs Code (WPUCC), the foll owing 
codes of economic conditions shall be used for the purposes of applying for 
an authorisation for inward processing:  
the processing of goods not listed in Annex 71-02 (Code 01);  
repair (Code 30.4);  
the processing of goods directly or indirectly put at the dispo sal of the holder of 
the authorisation, carried out according to specifications on b ehalf of a person 
established outside of the customs territory of the Union, gene rally against 
payment of processing costs alone (Code 30.2);  
the processing of durum wheat into pasta (Code 30.6);  
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 Council 
Regulation (EU) No 510/2014 (Code 31);  
the processing of goods which are listed in Annex 71-02, in the  following 
situations:  
(i) unavailability of goods produced in the Union sharing the s ame 8-digit CN 
code, the same commercial quality and technical characteristics  as the goods 
intended to be imported for the processing operations envisaged  (Code 10);  
(ii) differences in price between goods produced in the Union a nd those 
intended to be imported, where comparable goods cannot be used because 
their price would not make the proposed commercial operation ec onomically 
viable (Code 11);  
(iii) contractual obligations where comparable goods do not con form to the 
contractual requirements of the third-country purchaser of the processed 
products, or where, in accordance with the contract, the proces sed 
products must be obtained from the goods intended to be placed under 
inward processing in order to comply with provisions concerning  the 
protection of industrial or commercial property rights (Code 12 ). 
(iv) the aggregate value of goods to be placed under the inward  processing 
procedure per applicant and calendar year for each eight-digit CN code 
does not exceed EUR 150 000 (Code 30.7)  
the processing of goods to ensure their compliance with technic al requirements 
for their release for free circulation (Code 40);  
the processing of goods of a non-commercial nature (Code 30.1);  
the processing of goods obtained under a previous authorisation , the issuing of 
which was subject to an examination of the economic conditions (Code 30.5);  
the processing of solid and fluid fractions of palm oil, coconu t oil, fluid fractions 
of coconut oil, palm kernel oil, fluid fractions of palm kernel  oil, babassu oil or 
castor oil into products which are not destined for the food se ctor (Code 41);  
the processing into products to be incorporated in or used for civil aircraft for 
which an airworthiness certificate has been issued (Code 42);  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 292  
the processing into products benefitting from the autonomous su spension of 
import duty on certain weapons and military equipment in accord ance with 
Council Regulation (EC) No 150/2003 (Code 43);  
the processing of goods into samples (Code 44);  
the processing of any electronic type of components, parts, ass emblies or any 
other materials into information technology products (Code 45);  
the processing of goods falling within CN codes 2707 or 2710 in to products 
falling within CN codes 2707, 2710 or 2902 (Code 46);  
the reduction to waste and scrap, destruction, recovery of part s or components 
(Code 47);  
denaturing (Code 48);  
usual forms of handling referred to in Article 220 of the Code (Code 30.3);  
the aggregate value of goods to be placed under the inward proc essing procedure 
per applicant and calendar year for each eight-digit CN code do es 
not exceed EUR 150 000 with regard to goods which are covered b y 
Annex 71-02 and EUR 300 000 for other goods, except where the g oods 
intended to be placed under the inward-processing procedure wou ld be subject 
to a provisional or definitive anti-dumping duty, a countervail ing duty, a 
safeguard measure or an additional duty resulting from a suspen sion of 
concessions if they were declared for release for free circulat ion (Code 49).  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 293  
ANNEX 13  
INFORMATION SHEETS  
The Appendix contains a table of correspondence  ▼B
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▼B
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▼B
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▼B
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NOTES  
A. General notes  
1. The part of the sheet requesting information (boxes 1 to 7) shall be filled in 
either by the holder or by the office requesting the informatio n. 
2. The form must be filled in so that it is legible and indelib le, preferably using 
a typewriter. It shall not contain any erasures or overwritten words. 
Corrections should be made by crossing out the wrong words and adding 
further particulars, if necessary. Corrections must be initiall ed by the person 
filling in the sheet and endorsed by the customs office.  
B. Special notes referring to the relevant box numbers  
1. Give the name, address and the name of the Member State. Thi s item may be 
left blank when the application is made by the customs office o f the Member 
State requesting the information.  
2. Give the name, address and the name of the Member State, of the customs 
office to whom the application is made.  
4. Give the name, address and the name of the Member State of t he customs 
office requesting the information. This item is left blank when  the appli­
cation is made by the holder.  
5. Give the number, kind, marks and numbers of packages. In the  case of 
unpackaged goods or products, give the number of objects, or, i f appropriate, 
insert ‘bulk’.  
Give the usual trade description of the products or goods or th eir tariff 
description.  
6. The net quantity must be expressed in units of the metric sy stem: kg, litres, 
m 2 , etc.  
9. The amounts shall be entered in Euro or national currency.  
Where appropriate, the Member State where the products are rele ased for 
free circulation shall convert the amount shown on the informat ion sheet at 
the rate used for calculating the customs value.  
Currencies are to be indicated as follows:  
— EUR for Euro  
— DKK for Danish Krone  
— SEK for Swedish Krona  
— GBP for Pound Sterling  
10. Fiscal charges may, for instance, be specified.  ▼B
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▼B
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▼B
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NOTES  
A. General notes  
1. Boxes 1 to 8 are to be filled in by the holder.  
2. The form must be filled in legibly and indelibly, preferably  by typewriter. 
It must not contain any erasures or overwritten words. Correcti ons should 
be made by crossing out the wrong words and adding any necessar y 
particulars. Corrections must be initialled by the person filli ng in the 
sheet and endorsed by the customs office which issued it.  
B. Special notes referring to the relevant box numbers:  
1/2. Give the name, address and the name of the Member State. I n the case of a 
legal person the name of the person responsible should also be given.  
6/13. The net quantity must be expressed in units of the metric  system: kg, 
litres, m  2 , etc.  
15. Currencies are to be indicated as follows:  
— EUR for Euro  
— DKK for Danish Krone  
— SEK for Swedish Krona  
— GBP for Pound Sterling  ▼B
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▼B
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▼B
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NOTES  
A. General notes  
1. Boxes 1 to 8 are to be filled in by the holder.  
2. The form must be filled in legibly and indelibly, preferably  by typewriter. 
It must not contain any erasures or overwritten words. Correcti ons should 
be made by crossing out the wrong words and adding any necessar y 
particulars. Corrections must be initialled by the person filli ng in the 
sheet and endorsed by the customs office which issued it.  
B. Special notes referring to the relevant box numbers:  
1./2. Give the name, address and the name of the Member State. In the case of 
a legal person the name of the person responsible should also b e given.  
6./12. The net quantity must be expressed in units of the metri c system: kg, 
litres, m  2 , etc.  
14. Currencies are to be indicated as follows:  
— EUR for Euro  
— DKK for Danish Krone  
— SEK for Swedish Krona  
— GBP for Pound Sterling  ▼B
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▼B
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▼B
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▼B
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NOTES  
A. General notes  
1. The form must be filled in legibly and indelibly, preferably  by typewriter. It 
must not contain any erasures or overwritten words. Corrections  should be 
made by crossing out wrong entries and if necessary adding the correct 
particulars. Corrections must be initialled by the person filli ng in the form 
and endorsed by the customs office which completes box 16.  
2. Boxes 1 to 15 must be filled in by the holder.  
B. Special notes referring to box numbers:  
1. Give the name, address and the name of the Member State. In the case of a 
legal person, the name of the person responsible should also be  given.  
3. Give the name, address and the Member State.  
6. Give the number and date of the authorisation and the name o f the customs 
authorities which issued it.  
10. Give an exact description of the compensating products usin g the normal 
commercial description or the tariff description.  
11. Give the tariff heading or subheading of the compensating p roducts as 
shown on the authorisation.  
12. Give an exact description of the goods using the normal com mercial 
description or the tariff description. The description must cor respond with 
that given in the export document. If the goods are subject to the inward 
processing procedure enter ‘IP goods’ and give the number of th e 
information sheet INF1 if used:  
14. Give the net quantity expressed in units of the metric syst em (kg, litres, m  2 , 
etc.).  
15. Give the statistical value at the time the export declarati on was lodged, 
preceded by one of the following currency abbreviations:  
— EUR for Euro  
— DKK for Danish Krone  
— SEK for Swedish Krona  
— GBP for Pound Sterling  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 308  
Appendix  
1. General Notes  
1.1. The information sheets shall comply with the model set out  in this 
Annex and be printed on white paper without mechanical pulp, dr essed 
for writing purposes and weighing between 40 and 65 g/m  2 . 
1.2. The form shall measure 210 × 297 mm.  
1.3. The customs administrations shall be responsible for havin g the form 
printed. Each form shall bear the initials of the issuing Membe r State in 
accordance with the ISO-Norm Alpha 2, followed by an individual  serial 
number.  
1.4. The form shall be printed and the boxes shall be filled in  an official 
language of the Union. The customs office requested to provide the 
information or make use of it may ask for the information conta ined in 
the form presented to it to be translated into the official lan guage, or one 
of the official languages, of the customs administration.  
2. Use of the Information sheets  
2.1. Common provisions  
(a) Where the customs office issuing the information sheet cons iders that 
additional information to that appearing on the information she et is 
required, it shall enter such particulars. Where not enough spa ce 
remains, an additional sheet shall be annexed. It shall be ment ioned 
on the original.  
(b) The customs office which endorsed the information sheet may  be 
asked to carry out post-clearance verification of the authentic ity of 
the sheet and the accuracy of the particulars which its contain s. 
(c) In the case of successive consignments, the requisite numbe r of 
information sheets may be made out for the quantity of goods or  
products entered for the arrangements. The initial information sheet 
may also be replaced with further information sheets or, where only 
one information sheet is used, the customs office for which the  sheet 
is endorsed may note on the original the quantities of goods or  
products. Where not enough space remains, an additional sheet s hall 
be annexed which shall be mentioned on the original.  
(d) The customs authorities may permit the use of recapitulativ e 
information sheets for triangular traffic trade flows involving  a large 
number of operations which cover the total quantity of imports/ exports 
over a given period.  
(e) In exceptional circumstances, the information sheet may be issued a 
posteriori but not beyond the expiry of the period required for  keeping 
documents.  
(f) In the event of theft, loss or destruction of the informati on sheet, the 
operator may ask the customs office which endorsed it for a dup licate 
to be issued.  
The original and copies of the information sheet so issued shal l bear 
one of the following indications:  
DUPLICADO,  
DUPLIKAT,  
DUPLIKAT,  
ANTIГΡΑΦΟ,  
DUPLICATE,  
DUPLICATA,  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 309  
DUPLICATO,  
DUPLICAAT,  
SEGUNDA VIA,  
KAKSOISKAPPALE,  
DUPLIKAT.  
2.2. Specific provisions  
2.2.2. I n f o r m a t i o n s h e e t I N F 1 ( I n w a r d p r o c e s s i n g )  
(a) The information sheet INF1 (hereafter: INF1) may be used fo r 
providing information on:  
duty amounts [and compensatory interest],  
applying commercial policy measures,  
the amount of the security.  
(b) The INF1 shall be made out in an original and two copies.  
The original and one copy of the INF1 shall be sent to the supe rvising 
office and a copy shall be kept by the customs office which end orsed 
the INF1.  
The supervising office shall supply the information requested i n boxes 
8, 9 and 11 of the INF1, endorse it, retain the copy and return  the 
original.  
(c) Where the release for free circulation of compensating prod ucts or 
goods in the unaltered state at a customs office other than the  office 
of entry is requested, this customs office endorsing the INF1 s hall ask 
the supervising office to indicate:  
in box 9 (a), the amount of import duties due in accordance wit h 
Article 121(1) or 128 (4) of the Code,  
in box 9 (b), the amount of compensatory interest in accordance  with 
Article 519,  
the quantity, CN Code and origin of the import goods used in th e 
manufacture of the compensating products released for free 
circulation.  
(d) Where the compensating products obtained under inward proce ssing 
(drawback system) are consigned to another customs approved 
treatment or use allowing import duties to be repaid or remitte d, 
and are subject to a new application for authorisation for the inward 
processing arrangements, the customs authorities issuing this a uthori­
sation may use the INF1 to determine the amount of import dutie s to 
be levied or the amount of the customs debt liable to be incurr ed. 
(e) Where the declaration for release for free circulation rela tes to 
compensating products obtained from import goods or goods in th e 
unaltered state which had been subject to specific commercial p olicy 
measures at the moment of entry for the procedure (suspension 
system) and such measures continue to be applicable, the custom s 
office accepting the declaration and endorsing the INF1 shall a sk 
the supervising office to indicate particulars necessary for th e appli­
cation of commercial policy measures.  
(f) Where release for free circulation is requested in the case  of an INF1 
being made out for fixing the amount of security, the same INF1  may 
be used, provided it contains:  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 310  
in box 9 (a) the amount of import duties payable on the import goods 
pursuant to Article 121(1) or 128 (4) of the Code, and  
in box 11, the date when the import goods concerned were first 
entered for the procedure or the date when the import duties ha ve 
been repaid or remitted in accordance with Article 128(1) of th e Code.  
2.2.3. I n f o r m a t i o n s h e e t I N F 9 ( I n w a r d p r o c e s s i n g )  
(a) The information sheet INF9 (hereafter: INF9) may be used wh ere 
compensating products are assigned another permitted customs 
approved treatment or use under triangular traffic (IM/EX).  
(b) The INF9 shall be made out in an original and three copies for the 
quantities of import goods entered for the arrangements.  
(c) The office of entry shall endorse box 11 of the INF9 and in dicate 
which means of identification or measures to control the use of  
equivalent goods are used (such as the use samples, illustratio ns or 
technical descriptions,, carrying out of analysis).  
The office of entry sends copy 3 to the supervising office and return 
the original and the other copies to the declarant.  
(d) The declaration discharging the arrangements shall be accom panied by 
the original and copies 1 and 2 of the INF9.  
The office of discharge shall indicate the quantity of compensa ting 
products and the date of acceptance. It shall send copy 2 to th e super­
vising office, return the original to the declarant and retain copy 1.  
2.2.4. I n f o r m a t i o n s h e e t I N F 5 ( I n w a r d p r o c e s s i n g )  
(a) The information sheet INF5 (hereafter: INF5) may be used wh en 
compensating products obtained from equivalent goods are export ed 
under triangular traffic with prior exportation (EX/IM).  
(b) The INF5 shall be made out in an original and three copies in respect 
of the quantity of import goods corresponding to the quantity o f 
compensating products exported.  
(c) The customs office accepting the export declaration shall e ndorse box 
9 of the INF5 and return the original and the three copies to t he 
declarant.  
(d) The customs office of exit shall complete box 10, send copy  3 to the 
supervising office and return the original and the other copies  to the 
declarant.  
(e) Where durum wheat falling within CN code 1001 10 00 is proc essed 
into pasta falling within CN codes 1902 11 00 and 1902 19, the name 
of the importer authorised to enter the import goods for the 
arrangements, to be given in box 2 of the INF5, may be filled i n 
after the INF5 has been presented to the customs office where t he 
export declaration is lodged. The information shall be given on  the 
original and copies 1 and 2 of the INF5 before the declaration entering 
the import goods for the arrangements is lodged.  
(f) The declaration of entry for the arrangements must be accom panied by 
the original and copies 1 and 2 of the INF5.  
The customs office where the declaration of entry is presented shall 
note on the original and copies 1 and 2 of the INF5 the quantit y of 
import goods entered for the arrangements and the date of accep tance 
of the declaration. It shall send copy 2 to the supervising off ice, 
returning the original to the declarant and retaining copy 1.  ▼B
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2.2.7. I n f o r m a t i o n s h e e t I N F 2 ( O u t w a r d p r o c e s s i n g )  
(a) The information sheet INF2 (hereafter: INF2) may be used, w here 
compensating or replacement products are imported under triangu lar 
traffic.  
(b) The INF2 shall be made out in an original and one copy for the 
quantity of goods entered for the procedure.  
(c) The request for the issue of the INF2 shall constitute the consent of 
the holder to transfer the right of the total or partial relief  from the 
import duties to another person importing the compensating or 
replacement products under triangular traffic.  
(d) The office of entry shall endorse the original and the copy  of the 
INF2. It shall retain the copy and return the original to the d eclarant.  
It shall indicate in box 16 the means used to identify the temp orary 
export goods.  
Where samples are taken or illustrations or technical descripti ons are 
used, this office shall authenticate such samples, illustration s or 
technical descriptions by affixing its customs seal either on t he 
goods, where their nature permits it, or on the packaging, in s uch a 
way that it cannot be tampered with.  
A label bearing the stamp of the office and reference particula rs of the 
export declaration shall be attached to the samples, illustrati ons or 
technical descriptions in a manner which prevents substitution.  
The samples, illustrations or technical descriptions, authentic ated and 
sealed shall be returned to the exporter, who shall present the m with 
the seals intact when the compensating or replacement products are 
re-imported.  
Where an analysis is required and the results will not be known  until 
after the office of entry has endorsed the INF2, the document 
containing the results of the analysis shall be given to the ex porter 
in a sealed tamper-proof envelope.  
(e) The office of exit shall certify on the original that the g oods have left 
the customs territory of the Union and shall return it to the p erson 
presenting it.  
(f) The importer of the compensating or replacement products sh all 
present the original of the INF2 and, where appropriate, the me ans 
of identification to the office of discharge.  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 312  
Appendix  
Table of correspondence to be used for the standardised exchange of 
information (INF)  
SECTION A  
Data elements referred to in Annex 71-05 to 
Delegated Regulation (EU) 2015/2446  Box No. of the relevant information 
sheet(s)  
Authorisation number (M)  3 of INF9, 3 of INF5 and 6 of INF2  
Person making the request (M)  1 of INF9, 1 of INF 5 and 1 of 
INF2  
INF number (M)  Dedicated box  
Supervising customs office (M)  9 of INF9, 7 of INF5 and 9 of INF2  
Customs office using the INF data 
elements (O)  10 of INF9, 8 of INF5 and 20 of 
INF2  
Description of the goods which are 
covered by the INF (M)  4 of INF9, 4 of INF5 and 12 of 
INF2  
CN Code, net quantity, value (M)  5, 6, 19 of INF9, 5, 6 and 18 of 
INF5 and 13, 14 and 15 of INF2  
Description of the processed products 
which are covered by the INF (M)  7 of INF9, 18 of INF5 and 10 of 
INF2  
CN Code, net quantity, value of processed 
products (M)  8, 19 of INF9, 18 of INF5 and 11, 
21 of INF2  
Particulars of the customs declaration(s) 
placing goods under the special 
procedure (O)  11 of INF9, 11 of INF5 and 16, 17 
of INF2  
MRN (O)  19 of INF9, 18 of INF5 and 21 of 
INF2  
Remarks (O)  19 of INF9, 18 of INF5 and 21 of 
INF2  
Specific data elements IP  Box No. of the relevant information 
sheet(s)  
If a customs debt is incurred, the amount 
of import duty shall be calculated in 
accordance with Article 86(3) of the 
Code (O)  19 of INF9  
Equivalent goods (O)  11 of INF9  
Prior exportation (O)  9, 10 of INF5  
Business case IP IM/EX  
Customs declaration of placement under 
inward processing was accepted (O)  11 of INF9  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 313  
Specific data elements IP  Box No. of the relevant information 
sheet(s)  
Particulars necessary for application of 
commercial policy measures (O)  19 of INF9  
Last date for discharge (O)  11 of INF9  
CN Code, net quantity, value (M)  4, 5, 6 11, 19 of INF9  
The declaration of discharge was acc- 
epted (O)  12 of INF9  
CN Code, net quantity, value (M)  8, 13, 14, 15, 18, 19 of INF9  
Date of exit and exit result (O)  19 of INF9  
Business case IP EX/IM  
Export declaration under IP EX/IM was 
accepted (O)  9 of INF5  
Particulars necessary for application of 
commercial policy measures (O)  18 of INF5  
Last date of placement of non-Union 
goods, which are replaced by equivalent 
goods, under inward processing (O)  9 of INF5  
CN Code, net quantity, value (M)  4, 5, 6 INF5  
Date of exit and exit result  10 of INF5  
Date of placement of non-Union goods, 
which are replaced by equivalent goods, 
under inward processing (O)  11 of INF5  
CN Code, net quantity, value (M)  12,13, 14 17 of INF5  
Specific data elements OP  Box No. of the relevant information 
sheet(s)  
Business case OP EX/IM  
Country of processing (O)  5 of INF2  
Member State of re-importation (O)  4 of INF2  
Equivalent goods (O)  21 of INF2  
Customs declaration for OP (M)  16 of INF2  
Identification of goods (M)  16 of INF2  
CN Code, net quantity (M)  13, 14, 15 of INF2  
Last date of re-importation of processed 
products (M)  16 of INF2  ▼B
 02016R0341 — EN — 15.03.2021 — 003.001 — 314  
Specific data elements OP  Box No. of the relevant information 
sheet(s)  
Exit result (M)  17 of INF2  
Date of re-importation of processed 
products (M)  20 of INF2  
Particulars of the customs declaration(s) 
for release for free circulation (O)  20 of INF2  
CN Code, net quantity, value (M)  20 of INF2  
SECTION B  
Data elements as referred to in Section B of 
Annex 71-05 to Delegated Regulation (EU) 
2015/2446  Box No. of the relevant information 
sheet(s)  
Type of request (M)  3 of INF1  
The responsible customs authority as 
referred to in Article 101(1) of the 
Code (M)  4 of INF1  
Authorisation number (M)  1 of INF1  
CPM (O)  4 of INF1  
Supervising customs office receiving the 
request (M)  2 of INF1  
Description of the goods or processed 
products for which the INF is requ- 
ested (M)  5 of INF1  
CN Code, net quantity, value (M)  6, 7 and 15 of INF1  
MRN (O)  
Remarks (O)  15 of INF1  
The supervising customs office receiving the request shall make  available the 
following data elements:  
Specific data elements IP IM/EX  Box No. of the relevant information 
sheet(s)  
The amount of import duty to be entered 
in the accounts and notified to the debtor 
in accordance with Article 86(3) of the 
Code (O)  9 of INF1  
Particulars necessary for application of 
commercial policy measures (O)  8 of INF1  
INF number (M)  Dedicated box  
MRN (O)  15 of INF1  ▼B