‘ANNEX D

COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS (ARTICLE 2(4a))

TITLE I

Data requirements

CHAPTER 1

Introductory notes to the data requirements table

(1) The declaration messages contain a number of data elements only some of which will be used, depending on the customs procedure(s) in question.

(2) The data elements which may be provided for each procedure are set out in the data requirements table. The specific provisions concerning each data element as they are described in Title II apply without prejudice to the status of the data elements as defined in the data requirements table. The provisions that apply to all situations where the data element concerned is requested are included in the heading ‘All relevant data requirements table columns used’. In addition, the provisions that apply to specific table columns are included in specific sections that refer precisely to those columns. Both sets of provisions need to be combined to reflect the situation of each table column.

(3) The ‘A’, ‘B’ or ‘C’ symbols listed in Chapter 2, section 3 below have no bearing on the fact that certain data is collected only where circumstances warrant it. For example, the supplementary units (status ‘A’) will only be collected where required by the Union legislation, as published in TARIC.

(4) The ‘A’, ‘B’ or ‘C’ symbols defined in Chapter 2, section 3 may be complemented by conditions or clarifications listed in the footnotes attached to the data requirements table of Chapter 3, section 1 below.

(5) If the Member State of acceptance of the customs declaration allows, a Customs declaration (columns H1 to H6) or a simplified declaration (column I1) can include items of goods which are subject to different procedure codes, providing that these procedure codes all use the same dataset as defined in chapter 3, section 1 and belong to the same column of the matrix as defined in Chapter 2. However, this possibility shall not be used for customs declarations lodged in the context of centralised clearance pursuant to Article 179 of the Code.

(6) Without affecting in any way the obligations to provide data according to this Annex and without prejudice to Article 15 of the Code, the content of the data provided to customs for a given requirement will be based on the information as it is known by the economic operator that provides it at the time it is provided to Customs.

(7) For the purposes of this Annex, an express consignment means an individual item carried via an integrated service of expedited/time-definite collection, transport, customs clearance and delivery of parcels whilst tracking the location of, and maintaining control over such items throughout the supply of the service.

(8) The use within this annex of the words entry summary declarations refer respectively to the entry summary declarations provided for under Articles 5(9) of the Code.

(9) The simplified declarations referred to in Article 166 of the Code contain the information detailed in column I1.

(10) The reduced list of data elements provided for procedures in column I1 does not limit or influence the requirements set out for the procedures in the other columns of the data requirements table, notably in respect of the information to be provided in supplementary declarations.

(11) The formats, codes and, if applicable, the structure of the data requirements described in this Annex are specified in Implementing Regulation (EU) 2015/2447.

(12) Member States shall notify the Commission of the list of particulars they require for each of the procedures referred to in this Annex. The Commission shall publish the list of those particulars.

CHAPTER 2

Table legend

Section 1

Column headings

Columns Declarations/notifications/proof of the customs status of Union goods Legal basis Data element number Order number allocated to the data element concerned Data element name Name of the data element concerned Box No Reference given to the box that contains the data element concerned in paper-based customs declarations. H1 Declaration for release for free circulation and Special procedure — Specific use — Declaration for end-use Declaration for release for free circulation: Articles 5(12), 162 and 201 of the Code Declaration for end-use: Articles 5(12), 162, 210 and 254 of the Code H2 Special procedure — Storage — Declaration for customs warehousing Articles 5(12), 162, 210 and 240 of the Code H3 Special procedure — Specific use — Declaration for temporary admission Articles 5(12), 162, 210 and 250 of the Code H4 Special procedure — Processing — Declaration for inward processing Articles 5(12), 162, 210 and 256 of the Code H5 Declaration for the introduction of goods in the context of trade with special fiscal territories Article 1(3) of the Code H6 Customs declaration in postal traffic for release for free circulation Articles 5(12), 162 and 201 of the Code I1 Import Simplified declaration Articles 5(12) and 166 of the Code I2 Presentation of goods to customs in case of entry in the declarant’s records or in the context of customs declarations lodged prior to the presentation of the goods at import Articles 5(33), 171 and 182 of the Code

Section 2

Data groups

Group Title of the group Group 1 Message information (including procedure codes) Group 2 References of messages, documents, certificates, authorisations Group 3 Parties Group 4 Valuation information/Taxes Group 5 Dates/Times/Periods/Places/Countries/Regions Group 6 Goods identification Group 7 Transport information (modes, means and equipment) Group 8 Other data elements (statistical data, guarantees, tariff related data)

Section 3

Symbols in the cells

Symbol Symbol description A Mandatory: data required by every Member State. B Optional for the Member States: data that Member States may decide to waive. C Optional for economic operators: data which economic operators may decide to supply but which cannot be demanded by the Member States. X Data element required at the item level of the declaration of goods. The information entered at the item level of goods is valid only for the items of goods concerned. Y Data element required at the header level of the declaration of goods. The information entered at the header level is valid for all declared item of goods.

Any combination of the symbols ‘X’ and ‘Y’ means that the given data element can be provided by the declarant at any of the levels concerned.

CHAPTER 3

Section 1

Data Requirements Table

(The footnotes to this table are included just after the table)

Group 1 – Message information (including procedure codes)

H I D.E No D.E. name Box No 1 2 3 4 5 6 1 2 1/1 Declaration type 1/1 A Y A Y A Y A Y A Y A Y A Y 1/2 Additional Declaration type 1/2 A Y A Y A Y A Y A Y A Y 1/6 Goods item number 32 A X A X A X A X A X A X A X A [3] X 1/8 Signature/ Authentication 54 A Y A Y A Y A Y A Y A Y A Y A Y 1/10 Procedure 37 (1) A X A X A X A X A X A X A X 1/11 Additional Procedure 37 (2) A X A X A X A X A X A X A [5] X





Group 2 – References of messages, documents, certificates, authorisations

H I D.E No D.E. name Box No 1 2 3 4 5 6 1 2 2/1 Simplified declaration /Previous documents 40 A XY A XY A XY A XY A XY A [5] XY A XY 2/2 Additional information 44 A XY A XY A XY A XY A XY A XY A XY 2/3 Documents produced, certificates and authorizations, additional references 44 A [7] XY A [7] XY A [7] XY A [7] XY A [7] XY A X A [7] [9] XY 2/4 Reference number/UCR 7 C XY C XY C XY C XY C XY C XY C XY 2/5 LRN A Y A Y A Y A Y A Y A Y A Y A Y 2/6 Deferred payment 48 B Y B Y B Y 2/7 Identification of warehouse 49 B [11] Y A Y B [11] Y B [11] Y B [11] Y





Group 3 – Parties

H I D.E No D.E. name Box No 1 2 3 4 5 6 1 2 3/1 Exporter 2 A [12] A XY A [12] A XY A [12] A XY A [12] A XY A [12] A XY A [12] A XY 3/2 Exporter identification no 2 (no) A [14] A XY A [14] A XY A [14] A XY A [14] A XY A [14] A XY 3/15 Importer 8 A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y 3/16 Importer identification no 8 (no) A Y A Y A Y A Y A Y A Y A Y 3/17 Declarant 14 A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y 3/18 Declarant identification no 14 (no) A Y A Y A Y A Y A Y A Y A Y 3/19 Representative 14 A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y 3/20 Representative identification no 14 (no) A Y A Y A Y A Y A Y A Y A Y A Y 3/21 Representative status code 14 A Y A Y A Y A Y A Y A Y A Y A Y 3/24 Seller 2 A [12] XY 3/25 Seller identification no 2 (no) A XY 3/26 Buyer 8 A [12] XY 3/27 Buyer identification no 8 (no) A XY 3/37 Additional supply chain actor(s) identification no 44 C XY C XY C XY C XY C XY C XY C XY 3/39 Holder of the authorisation identification no 44 A Y A Y A Y A Y A Y A Y A Y A [3] Y 3/40 Additional fiscal references identification no 44 A XY A XY 3/41 Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification no A Y 3/45 Person providing a guarantee identification no A Y A Y A Y 3/46 Person paying the customs duty identification no A Y A Y A Y A Y





Group 4 – Valuation information/Taxes

H I D.E No D.E. name Box No 1 2 3 4 5 6 1 2 4/1 Delivery terms 20 A [16] Y B Y B Y A Y 4/3 Calculation of taxes – Tax type 47 (Type) A [18] [19] X A [18] [19] X A [18] [19] X A [18] [19] X 4/4 Calculation of taxes – Tax base 47 (Tax base) A [18] [19] X B X A [18] [19] X A [18] [19] X A [18] [19] X 4/5 Calculation of taxes – Tax rate 47 (Rate) B [18] [17] X B [17] X B [17] X B [18] [17] X 4/6 Calculation of taxes – Payable tax amount 47 (Amount) B [18] [17] X B [17] X B [17] X B [18] [17] X 4/7 Calculation of taxes – Total 47 (Total) B [18] [17] X B [17] X B [17] X B [18] [17] X 4/8 Calculation of taxes – Method of payment 47 (MP) B [18] X B X B X B [18] [17] X 4/9 Additions and deductions 45 A [20] [16] XY B XY 4/10 Invoice currency 22 (1) A Y A Y A Y A Y A [5] Y 4/11 Total amount invoiced 22 (2) C Y C Y C Y C Y C Y 4/12 Internal currency unit 44 A Y A Y A Y 4/13 Valuation indicators 45 A [20] [16] X A [21] X B X 4/14 Item price/amount 42 A X A X A X A X A [5] X 4/15 Exchange rate 23 B [22] Y B [22] Y B [22] Y 4/16 Valuation method 43 A X B X B X B X 4/17 Preference 36 A X C X A [23] X A [23] X B X A [5] X 4/18 Value A X 4/19 Transport costs to the final destination A Y





Group 5 – Dates/Times/Periods/Places/Countries/Regions

H I D.E No D.E. name Box No 1 2 3 4 5 6 1 2 5/8 Country of destination code 17a A XY A XY A XY A XY B XY 5/9 Region of destination code 17b B XY B XY B XY B XY B XY 5/14 Country of dispatch/export code 15a A XY B XY A XY A XY A XY A [5] XY 5/15 Country of origin code 34a A [28] X A X A [28] X A [28] X B [28] X C X A [5] [28] X 5/16 Country of preferential origin code 34b A [29] X C X A [29] X A [29] X B [29] X A [5] [29] X 5/23 Location of goods 30 A Y A Y A Y A Y B Y A Y A Y 5/26 Customs office of presentation 44 A [30] Y A [30] Y A [30] Y A [30] Y A [30] Y A [30]Y A [30] Y 5/27 Supervising customs office 44 A [31] Y A [31] Y A [31] Y A [31] Y A [31] Y 5/31 Date of acceptance A XY [51] A XY [51] A XY [51] A XY [51]





Group 6 – Goods identification

H I D.E No D.E. name Box No 1 2 3 4 5 6 1 2 6/1 Net mass (kg) 38 A X A X A [32] X C X A [5] X 6/2 Supplementary units 41 A X A X A X A X A [32] X A [5] X 6/5 Gross mass (kg) 35 B XY A XY B XY B XY B XY A Y B XY A [33] XY 6/8 Description of goods 31 A X A X A X A X A X A X A X 6/9 Type of packages 31 A X A X A X A X A X A X A [33] X 6/10 Number of packages 31 A X A X A X A X A X A X A X A [33] X 6/11 Shipping marks 31 A X A X A X A X B X A X 6/13 CUS code 31 A X C X C X C X C X C X 6/14 Commodity code – Combined Nomenclature code 33 (1) A X B X A X A X A X A X A [5] X 6/15 Commodity code – TARIC code 33 (2) A X B X A X A X B X B X A [5] X 6/16 Commodity code – TARIC additional code(s) 33 (3)(4) A X B X A X A X B X A [5] X 6/17 Commodity code – National additional code(s) 33 (5) B X B X B X B X B X B [5] X 6/18 Total packages 6 B Y B Y B Y B Y 6/19 Type of goods C X





Group 7 – Transport information (modes, means and equipment)

H I D.E No D.E. name Box No 1 2 3 4 5 6 1 2 7/2 Container 19 A Y A Y A Y A Y 7/4 Mode of transport at the border 25 A Y B Y A Y A Y A Y 7/5 Inland mode of transport 26 A [41] Y B [41] Y A [41] Y A [41] Y B Y 7/9 Identity of means of transport on arrival 18 (1) B [43] Y B [43] Y B [43] Y B [43] Y 7/10 Container identification number 31 A XY A XY A XY A XY A XY A XY A XY 7/15 Nationality of active means of transport crossing the border 21 (2) A [46] Y A [46] Y A [46] Y B [46] Y





Group 8 – Other data elements (statistical data, guarantees, tariff related data)

H I D.E No D.E. name Box No 1 2 3 4 5 6 1 2 8/1 Quota order number 39 A X A [5] X 8/2 Guarantee type 52 A [49] Y A Y A Y 8/3 Guarantee reference 52 A [49] Y A Y A Y 8/5 Nature of transaction 24 A XY B XY B XY A XY A [32] XY 8/6 Statistical value 46 A [50] X B [50] X A [50] X A [50] X A [50] X

Section 2

Notes

Note number Note description [1] [not in use] [2] [not in use] [3] This information shall not be required in case a customs declaration has been lodged prior to the presentation of the goods pursuant to Article 171 of the Code. [4] [not in use] [5] In the cases where Article 166(2) of the Code (simplified declarations based on authorizations) is applicable, Member States may waive the obligation to provide this information where the conditions prescribed in the authorizations associated with the procedures concerned allow them to defer the collection of this data element in the supplementary declaration. [6] [not in use] [7] Member States may waive this obligation if their systems allow them to deduce this information automatically and unambiguously from information elsewhere in the declaration. [8] [not in use] [9] This information needs to be provided only where Article 166(2) of the Code (simplified declarations based on authorizations) is applicable; in this case, it is the number of the authorization for simplified procedure. However, this data element can also contain the transport document number concerned. [10] [not in use] [11] This information is required where the declaration of placing of goods under a customs procedure is used to discharge a customs warehousing procedure. [12] This information is mandatory only in the cases where the EORI number or a third country unique identification number recognized by the Union of the person concerned is not provided. Where the EORI number or a third country unique identification number recognized by the Union is provided, the name and address shall not be provided. [13] [not in use] [14] This information shall only be provided where available. [15] [not in use] [16] Member States may waive this information where the customs value of the goods in question cannot be determined under the provisions of Article 70 of the Code. In such cases the declarant shall furnish or cause to be furnished to the customs authorities such other information as may be requested for the purposes of determining the customs value. [17] [not in use] [18] This information is not required for goods eligible for relief from import duties, unless the customs authorities consider it necessary for the application of the provisions governing the release for free circulation of the goods concerned. [19] This information is not to be provided when customs administrations calculate duties on behalf of economic operators on the basis of information elsewhere in the declaration. [20] Except where it is essential for the correct determination of the customs value, the Member State of acceptance of the declaration shall waive the obligation to provide this information, — where the customs value of the imported goods in a consignment does not exceed EUR 20 000 provided that they do not constitute split or multiple consignments from the same consignor to the same consignee, or — where the importation is of a non-commercial nature or — in case of continuing traffic in goods supplied by the same seller to the same buyer under the same commercial conditions. [21] This information shall only be provided if the customs duty is calculated in accordance with Article 86(3) of the Code. [22] Member States may require this information only in cases when the rate of exchange is fixed in advance by a contract between the parties concerned. [23] For completion only where Union legislation so provides. [24] [not in use] [25] [not in use] [26] [not in use] [27] [not in use] [28] This information is required where (a) no preferential treatment is applied; or (b) the country of non-preferential origin is different to the country of preferential origin. [29] This information is required where a preferential treatment is applied using the appropriate code in D.E. 4/17 Preference. [30] This information shall only be used in case of centralized clearance. [31] This information shall only be used in case the declaration for temporary storage or the customs declaration to place the goods under a special procedure other than transit is lodged at a customs office different to the supervising customs office as indicated in the respective authorization. [32] This information shall only be required in case of commercial transactions involving at least two Member States. [33] This information shall only be provided if the discharge of the goods under temporary storage concerns only parts of the declaration for temporary storage lodged previously in relation with the goods concerned. [34] [not in use] [35] [not in use] [36] [not in use] [37] [not in use] [38] [not in use] [39] [not in use] [40] [not in use] [41] This data element does not have to be provided where the import formalities are carried out at the point of entry into the customs territory of the Union. [42] [not in use] [43] Not for use in the case of postal consignments or carriage by fixed transport installations. [44] [not in use] [45] [not in use] [46] Not for use in the case of postal consignments or carriage by fixed transport installations or rail. [47] [not in use] [48] [not in use] [49] This information shall only be provided in case of placing the goods under the end-use procedure, or in case of prior importation of processed products or prior importation of replacement products. [50] The Member State of acceptance of the declaration may waive the obligation to provide this information where it is in the position to assess it correctly and has implemented calculation routines to provide a result compatible with statistical requirements. [51] This data element shall only be used in supplementary declarations. [52] This information is not required for postal consignments. [53] This information is not required: (a) when the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC; or (b) when the goods are of a non-commercial character sent from a third country by private persons to other private persons in a Member State and exempt from VAT pursuant to Article 1 of Council Directive 2006/79/EC. [54] This information is only required when the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC. [55] This information is only required if the declaration concerns goods referred to in Article 27 of Regulation (EC) No 1186/2009.

TITLE II

Notes in relation with data requirements

Introduction

The descriptions and notes contained in this title apply to the data elements referred to in the data requirements table in Title I, Chapter 3, Section 1 of this Annex.

Data requirements

Group 1 – Message information (including procedure codes)

1/1. Declaration type

All relevant data requirements table columns used:

Enter the relevant Union code.

1/2. Additional Declaration type

All relevant data requirements table columns used:

Enter the relevant Union code.

1/6. Goods item number

Data requirements table columns H1 to H6 and I1:

Number of the item in relation to the total number of items contained in the declaration, the summary declaration, notification or proof of the customs status of Union goods, where there is more than one item of goods.

Data requirements table column I2:

Item number assigned to the goods upon entry in the declarant’s records.

1/8. Signature/Authentication

All relevant data requirements table columns used:

Signature or authentication otherwise of the relevant declaration, notification or proof of the customs status of Union goods.

Where paper-based declarations are concerned, the original of the handwritten signature of the person concerned must be given on the copy of the declaration which is to remain at the office of export/dispatch/import, followed by the full name of that person. Where that person is not a natural person, the signatory should add his capacity after his signature and full name.

1/10. Procedure

All relevant data requirements table columns used:

Using the relevant Union codes, enter the procedure for which the goods are declared.

1/11. Additional procedure

All relevant data requirements table columns used:

Enter the relevant Union codes or the additional procedure code as provided for by the Member State concerned.

Group 2 – References of messages, documents, certificates, authorizations

2/1. Simplified declaration/Previous documents

Data requirements table column H1:

Enter the details related to the writing-off of the goods declared in the declaration concerned, in relation with the ending of the temporary storage.

Such details shall include the writing-off quantity and the respective measurement unit.

Data requirements table columns H1 to H5, I1 and I2:

Using the relevant Union codes, enter the MRN of the temporary storage declaration, or other reference to any previous document.

The goods item identifier shall only be provided in cases where it is necessary for the unambiguous identification of the goods item concerned.

2/2. Additional information

All relevant data requirements table columns used:

Enter the relevant Union code, and, if applicable, the code(s) provided for by the Member State concerned.

Where the Union law fails to specify the field in which information is to be entered, that information is to be entered in D.E. 2/2 Additional information.

2/3. Documents produced, certificates and authorizations, additional references

All relevant data requirements table columns used:

(a) Identification or reference number of Union or international documents, certificates and authorizations produced in support of the declaration, and additional references. Using the relevant Union codes, enter the details required by any specific rules applicable together with reference data of the documents produced in support of the declaration, and additional references. In cases where the declarant or the importer for import declarations or the exporter for export declarations is the holder of a valid BTI and/or BOI decision covering the goods concerned by the declaration, the declarant shall indicate the BTI and/or BOI decision reference number.

(b) Identification or reference number of national documents, certificates and authorizations produced in support of the declaration, and additional references.

Data requirements table columns H1 to H5 and I1:

Reference number of the authorization for centralized clearance. This information needs to be provided unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorization.

Data requirements table column H1:

Enter the details related to the writing-off of the goods declared in the declaration concerned, in relation with the import/export licenses and certificates.

Such details shall include the reference to the authority issuing the license or certificate concerned, the period of validity of the license or certificate concerned, the writing-off amount or quantity and the respective measurement unit.

Where the sale contract of the goods concerned has an identification number, that number must be entered. If applicable, enter also the date of the sale contract.

Except where it is essential for the correct determination of the customs value, the Member State of acceptance of the declaration shall waive the obligation to provide information on the date and number of the sale contract,

— where the customs value of the imported goods in a consignment does not exceed EUR 20 000 provided that they do not constitute split or multiple consignments from the same consignor to the same consignee, or

— where the importation is of a non-commercial nature, or

— in case of continuing traffic in goods supplied by the same seller to the same buyer under the same commercial conditions.

Member States may waive the obligation to provide information on the date and number of the sales contract where the customs value of the goods in question cannot be determined under the provisions of Article 70 of the Code. In such cases the declarant shall furnish or cause to be furnished to the customs authorities such other information as may be requested for the purposes of determining the customs value.

Data requirements table column I1:

Reference number of the authorization for simplified declarations. This information needs to be provided unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorization.

Where the benefit from a first-come first served tariff quota is requested for the goods declared in the simplified declaration, all the required documents shall be declared in the simplified declaration and be available to the declarant and at the disposal of the customs authorities in order to allow the declarant to benefit from the tariff quota according to the date of the acceptance of the simplified declaration.

2/4. Reference number/UCR

All relevant data requirements table columns used:

This entry concerns the unique commercial reference number assigned by the person concerned to the consignment in question. It may take the form of WCO (ISO 15459) codes or equivalent. It provides access to underlying commercial data of interest to customs.

2/5. LRN

All relevant data requirements table columns used:

The local reference number (LRN) shall be used. It is nationally defined and allocated by the declarant in agreement with the competent authorities to identify each single declaration.

2/6. Deferred payment

All relevant data requirements table columns used:

Enter, where applicable, the reference data of the authorization in question; deferred payment here may refer both to deferred payment of import and export duty and to tax credit.

2/7. Identification of warehouse

Data requirements table columns H1 to H5:

Using the relevant Union code, enter the type of the storage facility, followed by the authorization number of the warehouse or temporary storage facility concerned.

Group 3 – Parties

3/1. Exporter

Data requirements table columns H6:

Enter the full name and address of the person consigning the goods as stipulated in the transport contract by the party ordering the transport.

Data requirements table columns H1, H3, H4 and I1:

Enter the full name and address of the last seller of the goods prior to their importation into the Union.

Data requirements table columns H5:

Enter the full name and address of the consignor who acts as ‘exporter’ in the context of trade with special fiscal territories. The consignor is the last seller of the goods prior to their introduction into the fiscal territory where the goods are to be released.

3/2. Exporter identification no

All relevant data requirements table columns used:

The exporter is the person defined in Article 1(19).

Enter the EORI number of the person concerned as referred to in Article 1(18).

Where the exporter does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

Data requirements table columns H1, H3 and H4:

Enter the EORI number of the last seller of the goods prior to their importation into the Union.

Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognized by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.

Data requirements table columns H1 and H3 to H6:

Where an identification number is required, enter the EORI number of the person concerned as referred to in Article 1(18). If an EORI number has not been assigned to the exporter, enter the number requested by the legislation of the Member State concerned.

Data requirements table columns H5:

Enter the EORI number of the consignor who acts as ‘exporter’ in the context of trade with special fiscal territories. The consignor is the last seller of the goods prior to their introduction into the fiscal territory where the goods are to be released.

3/15. Importer

All relevant data requirements table columns used:

Name and address of the party who makes, or on whose behalf an import declaration is made.

3/16. Importer identification No

All relevant data requirements table columns used:

Identification number of the party who makes, or on whose behalf an import declaration is made.

Enter the EORI number referred to in Article 1(18) of the person concerned. Where the importer does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

Where the importer is not registered in EORI, since he is not an economic operator or he is not established in the Union, enter the number required by the legislation of the Member State concerned.

3/17. Declarant

Data requirements table columns H1 to H6 and I1:

Enter the full name and address of the person concerned.

If the declarant and the importer are the same person, enter the relevant code defined for the D.E. 2/2 Additional information.

3/18. Declarant identification No

All relevant data requirements table columns used:

Enter the EORI number referred to in Article 1(18).

Data requirements table columns H1 to H6 and I1:

Where the declarant does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

3/19. Representative

All relevant data requirements table columns used:

This information shall be required, if different from D.E. 3/17 Declarant or where appropriate D.E. 3/22 Holder of the transit procedure.

3/20. Representative identification

All relevant data requirements table columns used:

This information shall be required if different from D.E. 3/18 declarant identification No or where appropriate D.E. 3/23 Holder of the transit procedure identification No, D.E. 3/30 Person presenting the goods to customs identification No, D.E.3/42 Person lodging the customs goods manifest identification No, D.E. 3/43 Person requesting a proof of the customs status of Union goods identification No or D.E. 3/44 Person notifying the arrival of goods following movement under temporary storage identification No.

Enter the EORI number of the person concerned, as referred to in Article 1(18).

3/21. Representative status code

All relevant data requirements table columns used:

Enter the relevant code representing the status of the representative.

3/24. Seller

Data requirements table columns H1:

Where the seller is different to the person provided in D.E. 3/1. Exporter, enter the full name and address of the seller of the goods, if his EORI number is not available to the declarant. In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.

3/25. Seller identification No

Data requirements table columns H1:

Where the seller is different to the person provided in D.E. 3/1. Exporter, enter the EORI number of the seller of the goods, where this number is available. In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.

Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognized by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.

3/26. Buyer

Data requirements table columns H1:

Where the buyer is different to the person provided in D.E. 3/15 Importer, enter the name and address of the buyer of the goods where his EORI number is not available to the declarant.

In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.

3/27. Buyer identification No

Data requirements table columns H1:

Where the buyer is different to the person provided in D.E. 3/16 Importer, this information takes the form of the EORI number referred to in Article 1(18) of the buyer of the goods, where this number is available.

In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.

Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognized by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.

3/37. Additional supply chain actor(s) identification No

All relevant data requirements table columns used:

Unique identification number assigned to an economic operator of a third country in the framework of a trade partnership programme developed in accordance with the World Customs Organization Framework of Standards to Secure and Facilitate Global Trade which is recognized by the European Union.

The identifier of the party concerned shall be preceded by a role code specifying his role in the supply chain.

3/39. Holder of the authorization identification No

All relevant data requirements table columns used:

Using the relevant Union code, enter the type of the authorization and the EORI number of the holder of the authorization as provided for in Article 1(18).

3/40. Additional fiscal references identification No

All relevant data requirements table columns used:

When procedure code 42 or 63 is used, the information required by Article 143(2) of Directive 2006/112/EC shall be entered.

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

3/41. Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declaration identification No

All relevant data requirements table columns used:

This information takes the form of the EORI number referred to in Article 1(18) of the person presenting the goods to customs in cases where the declaration is made by entry in the declarant’s records.

3/45. Person providing a guarantee identification No

All relevant data requirements table columns used:

This information takes the form of the EORI number referred to in Article 1(18) of the person providing the guarantee, if different from the declarant.

3/46. Person paying the customs duty identification No

All relevant data requirements table columns used:

This information takes the form of the EORI number referred to in Article 1(18) of the person paying the customs duty, if different from the declarant.

Group 4 – Valuation information/Taxes

4/1. Delivery terms

All relevant data requirements table columns used:

Using the relevant Union codes and headings, give particulars of the terms of the commercial contract.

4/3. Calculation of taxes – Tax type

All relevant data requirements table columns used:

Using the relevant Union codes and, if applicable, the code(s) provided for by the Member State concerned, enter the tax types for each type of duty or tax applicable to the goods concerned.

4/4. Calculation of taxes – Tax base

All relevant data requirements table columns used:

Enter the duty or tax base applicable (value, weight or other).

4/5. Calculation of taxes – Tax rate

All relevant data requirements table columns used:

Enter the rates for each of the duties and taxes applicable.

4/6. Calculation of taxes – Payable tax amount

All relevant data requirements table columns used:

Enter the amount for each of the duties and taxes applicable.

The amounts in this field must be expressed in the currency unit the code for which may appear in D.E. 4/12. Internal currency unit, or, in the absence of such a code in D.E. 4/12 Internal currency unit, in the currency of the Member State where the import formalities are completed.

4/7. Calculation of taxes – Total

All relevant data requirements table columns used:

Enter the total amount of duties and taxes for the goods concerned.

The amounts in this field must be expressed in the currency unit the code for which may appear in D.E. 4/12. Internal currency unit, or, in the absence of such a code in D.E. 4/12 Internal currency unit, in the currency of the Member State where the import formalities are completed.

4/8. Calculation of taxes — Method of payment

All relevant data requirements table columns used:

Using the relevant Union code, indicate the method of payment applied.

4/9. Additions and deductions

All relevant data requirements table columns used:

For each type of addition or deduction relevant for a given goods item, enter the relevant code followed by the corresponding amount in national currency that has not yet been included in or deducted from the item price.

4/10. Invoice currency

All relevant data requirements table columns used:

Using the relevant code, enter the currency in which the commercial invoice was drawn up.

This information is used in conjunction with D.E. 4/11 Total amount invoiced and D.E. 4/14 Item price/amount, where it is necessary for the calculation of import duties.

4/11. Total amount invoiced

All relevant data requirements table columns used:

Enter the invoiced price for all goods declared in the declaration expressed in the currency unit declared in D.E. 4/10 Invoice currency.

4/12. Internal currency unit

All relevant data requirements table columns used:

Declarations made in Member States which, during the transitional period for the introduction of the euro, give the opportunity to economic operators to opt for the use of the euro unit for the establishment of their customs declarations, must include in this field an indicator of the currency unit, national unit or euro unit, used.

4/13. Valuation indicators

All relevant data requirements table columns used:

Using the relevant Union codes, enter the combination of indicators to declare whether the value of the goods is determined by specific factors.

4/14. Item price/amount

All relevant data requirements table columns used:

Price of the goods for the declaration item concerned, expressed in the currency unit declared in D.E. 4/10 Invoice currency.

4/15. Exchange rate

All relevant data requirements table columns used:

This data element contains the rate of exchange fixed in advance by a contract between the parties concerned.

4/16. Valuation method

All relevant data requirements table columns used:

Using the relevant Union code, enter the valuation method used.

4/17. Preference

All relevant data requirements table columns used:

This data element concerns information on the tariff treatment of the goods. Where its use is provided as mandatory for in the data requirements table of Title I, Chapter 3, Section 1 of this Annex, it must be used even when no tariff preferential treatment is requested. Enter the relevant Union code.

The Commission will publish at regular intervals the list of the combinations of codes usable, together with examples and notes.

4/18. Value

Data requirements table column H6:

Content-piece, declared-value: Currency code and monetary value of the content piece, declared for customs purposes.

4/19. Transport costs to the final destination

Data requirements table column H6:

Item; postage paid: Currency code and amount of postage paid by or charged to the mailer.

Group 5 – Dates/Times/Periods/Places/Countries/Regions

5/8. Country of destination code

Data requirements table columns H1, H2 and H5:

Using the relevant Union code, enter the code for the Member State where the goods are located at the time of release into the customs procedure or, where column H5 is concerned, into home-use.

However, where it is known at the time of drawing up the customs declaration, that the goods will be dispatched to another Member State after the release, enter the code for this latter Member State.

Data requirements table column H3:

Where goods are imported with a view to place them under the temporary admission procedure, the Member State of destination shall be the Member State where the goods are to be first used.

Data requirements table column H4:

Where goods are imported with a view to place them under the inward processing procedure, the Member State of destination shall be the Member State where the first processing activity is carried out.

5/9. Region of destination code

All relevant data requirements table columns used:

Using the relevant code defined by Member States, enter the region of destination of the goods within the Member State concerned.

5/14. Country of dispatch/export code

Data requirements table columns H1 to H5 and I1:

If neither a commercial transaction (e.g. sale or processing), nor a stoppage unrelated to the transport of goods has taken place in an intermediate country, enter the relevant Union code to indicate the country from which goods were initially dispatched to the Member State in which the goods are located at the time of their release into the customs procedure. If such a stoppage or commercial transaction has taken place, indicate 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 the transport of the goods.

5/15. Country of origin code

All relevant data requirements table columns used:

Enter the relevant Union code for the country of non-preferential origin, as defined in Title II Chapter 2 of the Code.

5/16. Country of preferential origin code

All relevant data requirements table columns used:

If a preferential treatment based on the origin of the goods is requested in D.E. 4/17 Preference, enter the country of origin, as indicated in the proof of origin. Where the proof of origin refers to a group of countries, enter the group of countries by using the relevant Union codes.

5/23. Location of goods

All relevant data requirements table columns used:

Using the relevant codes, enter the location where the goods may be examined. This location shall be precise enough to allow customs to carry out the physical control of the goods.

5/26. Customs office of presentation

All relevant data requirements table columns used:

Using the relevant Union code, indicate the customs office where the goods are presented for the purpose of placing them under a customs procedure.

5/27. Supervising customs office

All relevant data requirements table columns used:

Using the relevant Union code, specify the customs office indicated in the respective authorization to supervise the procedure.

5/29. Date of presentation of the goods

All relevant data requirements table columns used:

Indicate the date when the goods were presented to customs pursuant to Article 139 of the Code.

5/31. Date of acceptance

All relevant data requirements table columns used:

Enter the date of acceptance of the simplified declaration or the date when the goods were entered in the declarant's records.

Group 6 – Goods identification

6/1. Net mass (kg)

All relevant data requirements table columns used:

Enter the net mass, expressed in kilograms, of the goods concerned by the relevant declaration goods item. The net mass is the mass of the goods without any packaging.

Where a net mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:

— from 0,001 to 0,499: rounding down to the nearest kg,

— from 0,5 to 0,999: rounding up to the nearest kg.

A net mass of less than 1 kg should be entered as ‘0,’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams).

6/2. Supplementary units

All relevant data requirements table columns used:

Where necessary, enter the quantity of the item in question, expressed in the unit laid down in Union legislation, as published in TARIC.

6/5. Gross mass (kg)

All relevant data requirements table columns used:

The gross mass is the weight of goods including packaging, but excluding the carrier’s equipment for the declaration.

Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:

— from 0,001 to 0,499: rounding down to the nearest kg,

— from 0,5 to 0,999: rounding up to the nearest kg.

A gross mass of less than 1 kg should be entered as ‘0,’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams).

Data requirements table columns H1 to H6, I1 and I2:

Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods.

When the weight of the pallets is included in the transport documents, the weight of the pallets shall also be included in the calculation of the gross mass, except for the following cases:

(a) The pallet forms a separate item on the customs declaration;

(b) The duty rate for the item in question is based on the gross weight and/or the tariff quota for the item in question is managed in measurement unit ‘gross weight’.

6/8. Description of goods

All relevant data requirements table columns used:

Where the declarant provides the CUS code for chemical substances and preparations, Member States may waive the requirement of providing a precise description of the goods.

Data requirements table column H1 to H5 and I1:

The description of the goods means the normal trade description. Except for non-Union goods placed under the customs warehousing procedure in a public customs warehouse type I, II or III or a private customs warehouse, this description must be expressed in terms sufficiently precise to enable immediate and unambiguous identification and classification of the goods.

Data requirements table column H6:

It is a plain language description that is precise enough for Customs services to be able to identify the goods.

6/9. Type of packages

All relevant data requirements table columns used:

Code specifying the type of package.

6/10. Number of packages

All relevant data requirements table columns used:

Total number of packages based on the smallest external packing unit. This is the number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or the number of pieces, if unpackaged.

This information shall not be provided where goods are in bulk.

6/11. Shipping marks

All relevant data requirements table columns used:

Free form of description of the marks and numbers on transport units or packages.

Data requirements table column I1:

This information will only be provided for packaged goods where applicable. Where goods are containerized, the container number can replace the shipping marks, which can however be provided by the economic operator where available. A UCR or the references in the transport document that allows the unambiguous identification of all packages in the consignment may replace the shipping marks.

6/13. CUS code

All relevant data requirements table columns used:

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

The declarant may provide this code on a voluntary basis where no measure laid down in Union legislation as published in TARIC exists for the goods concerned, i.e. where providing this code would represent a lesser burden than a full textual description of the product.

Data requirements table column H1:

Where the goods concerned are subject to a measure laid down in Union legislation as published in TARIC in relation with a CUS code, the code CUS shall be provided.

6/14. Commodity code — Combined Nomenclature code

Data requirements table columns H1 to H6 and I1:

Enter the Combined Nomenclature code number corresponding to the item in question.

6/15. Commodity code — TARIC code

All relevant data requirements table columns used:

Enter the TARIC subheading corresponding to the item in question.

6/16. Commodity code — TARIC additional code(s)

All relevant data requirements table columns used:

Enter the TARIC additional code(s) corresponding to the item in question.

6/17. Commodity code — National additional code(s)

All relevant data requirements table columns used:

Enter the national additional code(s) corresponding to the item in question.

6/18. Total packages

All relevant data requirements table columns used:

Enter in figures the total number of packages making up the consignment in question.

6/19. Type of goods

All relevant data requirements table columns used:

Item nature of transaction, coded.

Group 7 – Transport information (modes, means and equipment)

7/2. Container

Data requirements table columns H1 to H4:

Enter the situation when crossing the external frontier of the Union using the relevant Union code.

7/4. Mode of transport at the border

Data requirements table columns H1 to H4:

Using the relevant Union code, enter the mode of transport corresponding to the active means of transport with which the goods entered the customs territory of the Union.

Data requirements table column H5:

Using the relevant Union code, enter the mode of transport corresponding to the active means of transport with which the goods entered the fiscal territory concerned.

7/5. Inland mode of transport

Data requirements table columns H1 to H5:

Using the relevant Union code, enter the mode of transport upon arrival.

7/9. Identity of means of transport on arrival

Data requirements table columns H1 and H3 to H5:

Enter the identity of the means of transport on which the goods are directly loaded at the time of presentation at the customs office where the destination formalities are completed. If a tractor and trailer with different registration numbers are used, enter the registration number of both the tractor and the trailer.

Depending on the means of transport concerned, the following details concerning identity may be entered:

Means of transport Method of identification Sea and inland waterway transport Name of vessel Air transport Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Road transport Vehicle registration number Rail transport Wagon number

7/10. Container identification number

All relevant data requirements table columns used:

Marks (letters and/or numbers) which identify the transport container.

For modes of transport other than air, a container is a special box to carry freight, strengthened and stackable and allowing horizontal or vertical transfers.

In the air mode, containers are special boxes to carry freight, strengthened and allowing horizontal or vertical transfers.

In the context of this data element, the swap bodies and semi-trailers used for road and rail transport shall be considered as containers.

If applicable, for containers covered by the standard ISO 6346, the identifier (prefix) allocated by the International Bureau of Containers and Intermodal Transport (BIC) shall also be provided in addition to the container identification number.

For swap bodies and semi-trailers the ILU (Intermodal Loading Units) code as introduced by the European EN 13044 standard shall be used.

7/15. Nationality of active means of transport crossing the border

Data requirements table columns H1, H3 to H5:

Using the relevant Union code, enter the nationality of the active means of transport crossing the Union’s external frontier.

In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.

Group 8 – Other data elements (statistical data, guarantees, tariff related data)

8/1. Quota order number

All relevant data requirements table columns used:

Enter the order number of the tariff quota for which the declarant is applying.

8/2. Guarantee type

All relevant data requirements table columns used:

Using the relevant Union codes, enter the type of guarantee used for the operation.

8/3. Guarantee reference

All relevant data requirements table columns used:

Enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

8/5. Nature of transaction

All relevant data requirements table columns used:

Using the relevant Union codes and headings, enter the type of transaction concerned.

8/6. Statistical value

All relevant data requirements table columns used:

Enter the statistical value expressed in the currency unit the code for which may appear in D.E. 4/12 Internal currency unit, or, in the absence of such a code in D.E. 4/12 Internal currency unit, in the currency of the Member State where the export/import formalities are completed, in accordance with the Union provisions in force.’