15.9.86 OfficialJournaloftheEuropeanCommunities NoL263/59
COMMISSION REGULATION (EEC)No2792/86
of22July1986
amendingRegulation (EEC)No2855/85asregardstheimplementing rulesforthespecimen
declarationformforuseintradeingoodswithintheCommunity
THECOMMISSION OFTHEEUROPEANCOMMUNITIES ,WhereasthemeasuresprovidedforinthisRegulationare
inaccordancewiththeopinionoftheCommitteeonthe
MovementofGoods,
HASADOPTEDTHISREGULATION :HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
HavingregardtoCouncilRegulation (EEC)No678/85of
18February1985simplifyingformalitiesintradeingoods
withintheCommunity(*),andinparticularArticle17
thereof,
HavingregardtoCouncilRegulation (EEC)No679/85of
18February1985introducingaspecimendeclarationform
tobeusedintradeingoodswithintheCommunity (2),as
amendedbyRegulation (EEC)No2791/86(3)andin
particularArticle3thereof,Article1
Regulation (EEC)No2855/85isherebyamendedas
follows:
r
1.AnewArticle12aisinsertedasfollows:
'Article12a
Whenformalitiesarecompletedusingpublicorprivate
computerswhichalsoprintoutthedeclarations ,the
MemberStates'competentauthoritiesmayprovidefor
directauthentication bythosesystemsofthe
declarationsthusproduced,inplaceofthemanualor
mechanicalapplicationofthecustomsofficestampand
thesignatureofthecompetentofficial.'
2.InArticle15(1),secondsubparagraph ,thesecond
sentenceisreplacedbythefollowing :
'However,onthecopiesusedforCommunitytransit(1,
4,5and7),boxesNos1(exceptthemiddle
subdivision )2,3,4,5,6,8,15,17,18,19,21,25,27,
31,32,33(firstsubdivisionontheleft),35,38,40,44,
50,51,52,53,55and56shallhaveagreen
background'.
3.AnnexesItoIIIirereplacedbyAnnexesItoIIItothis
Regulation .WhereasCommissionRegulation (EEC)No2855/85(4),
laysdownimplementingprovisionsforRegulations (EEC)
No678/85and(EEC)No679/85;whereasitprovidesin
Article12thereofforthepossibilityofusingcertain
moderntechniquestoreplacethehandwrittensignature;
whereastheuseofcomputerized procedurescanalso
enablethemanualormechanicalapplicationofthe
customsofficestamptobereplacedbyanother
authentication methodinherentinthesesystems;whereas
accountshouldthereforebetakenofthistechnical
developmentandthesaidRegulationshouldbeamended
accordingly;
WhereasthetestscarriedoutattheCommission'sinitiative
bothbycertainadministrations andbycommercial
operatorshaverevealedthenecessityofmodifyingthe
specimensingledocumentformandclarifyingthenotice
onitsuse;whereastheAnnexestoRegulation (EEC)
No2855/85shouldbeadaptedaccordingly ;Article2
ThisRegulationshallenterintoforceonthethirdday
followingitspublicationintheOfficialJournalofthe
EuropeanCommunities .
Itshallapplyfrom1January1988.
ThisRegulationisbindinginitsentiretyanddirectlyapplicableinallMemberStates.
DoneinBrussels,22July1986
y BytheCommission
COCKFIELD
Vice-President
(')OJNoL79,21.3.1985,p.1.
(2)OJNoL79,21.3.1985,p.7.
(3)Seepage1ofthisOfficialJournal.
(4)OJNoL274,19.10.1985,p.1.

NoL263/60 OfficialJournaloftheEuropeanCommunities15.9.86
ANNEXI
INDICATION OFTHECOPIESOFTHECOMANDCOM/cFORMSGIVENINANNEXES IANDIII
TOREGULATION (EEC)No679/85ONWHICHTHEPARTICULARS CONTAINED THEREIN
SHOULDAPPEARBYASELF-COPYING PROCESS
(countingcopy1)
Box
numberCopiesBox
numberCopies
I.BoxesforCommercialoperationsI
1
21to8
exceptmiddle
subdivision :
1to3
1to50)33
34a
34bFirstsubdivisionontheleft
1to8
remainder
■1to3
1to3
1to3
3 1to8 35 1to8
4 1to8 37 1to3
'5 1to8 38 1to8
6 1to8 39 1to8
7 1to3 40 1to5(>)
8 1to5(1) 41 1to3
9 1to3 44 1to5(')
14 1to4 46 .1to3
15 1to8 47 1to3
15a 1to3 48 1to3
15b 1to3 49 1to3
16 1,2,3,6,7and8 50 1to8
17 1to8 51 1to8
17a 1to3 52 1to8
17b 1to3 53 1to8
18 1to5H 54 1to4
19 1to5(») 55 —
20 1to3 56\
21
221to5(')
1to3II.Administrative boxes
23 1to3 A 1to4(2)
24 1to3 B 1to3
25 1to5(') C 1to8(2)
26 1to3 D 1to4
27 1to5(!) E —
28 1to3 F —
29 1to3 G —
30 1to3 H —
31 1to8 I —
32 1to8 J—
(')InnocasemayoperatorsbeobligedtocompletetheseboxesforCommunitytransitpurposesoncopies5
and7.
(2)TheMemberStateofdispatchcanchoosewhethertheseparticularsappearonthecopiesspecified.

15.9.86 OfficialJournaloftheEuropeanCommunities NoL263/61
ANNEXII
INDICATION OFTHECOPIESOFTHECOMANDCOM/cFORMSGIVENINANNEXESIIANDIV
TOREGULATION (EEC)No679/85ONWHICHTHEPARTICULARS CONTAINED THEREIN
SHOULDAPPEARBYASELF-COPYING PROCESS
(countingcopy1)
Box
numberCopiesBox
numberCopies
I.Boxesforcommercialoperators
1 1to4 33 Firstsubdivisionontheleft
exceptmiddleI 1to4
subdivision : remainder :
1to3 1to3
2 1to4 34a 1to3
3 1to4 34b 1to3
4 1to4 35 1to4
5 1to4 37 1to3
6 1to4 38 1to4
7 1to3 40 1to4
8 1to4 41 1to3
9 1to3 44 1to4
14 1to4 46 1to3
15 1to4 47 1to3
15a 1to3 48 1to3
15b 1to3 49 1to3
16 1to3 50 1to4
17 1to4 51 1to4
17a 1to3 52 1to4
17b 1to4 53 1to3
18 1to4 54 1to4
19 1to4 55 —
20 1to3 56
21 1to4
22 1to3 II.Administrative boxes
23 1to3
24 1to3 A 1to4(»)
25 1to4 B 1to3
26 1to3 C 1to4
27 1to4 D/J 1to4
281t°3^ E/J—
29 1to3 F —
30 1to3 G
31 1to4 H^
'32 1to4 I —
0)TheMemberStateofdispatchcanchoosewhethertheseparticularsappearonthecopiesspecified.

15.9.86NoL263/62 OfficialJournaloftheEuropeanCommunities
ANNEX111
EXPLANATORY NOTEONTHEUSEOFCOMANDCOM/cFORMS
TITLEI
Generalremarks
A.Generaldescription
TheCOMformandthesupplementaryCOM/cformsaretobeused,intradebetweentwoMemberStates
oftheCommunity,forthedispatch,transit(exceptunderthesimplifiedCommunitytransitproceduresfor
thecarriageofgoodsbycertainmodesoftransport)andentryforhomeuseofCommunitygoods(goodsof
Communityoriginorwhichhavebeenreleasedforfreecirculation)orforputtingsuchgoodsunderany
otherprocedureintheMemberStateofdestination.
Therearevariouspossiblewaysofusingtheformsandthesemaybegroupedundertwoheadings:
—fulluseofthesystem,or
—splituse.
1.Fulluse
Thisreferstocasesinwhich,atthetimewhenthedispatchformalitiesarecarriedout,theperson
concernedusesaformcontainingthecopiesneededfortheformalitiesrelatingtodispatchandto
internalCommunitytransitaswellasthosetobecarriedoutintheMemberStateofdestination.
Theformusedforthispurposecontainseightcopies:
—copy1whichistoberetainedbytheauthoritiesoftheMemberStateofdispatch(dispatchand
transitformalities);
—copy2whichistobeusedforstatisticsbytheMemberStateofdispatch;
—copy3whichisreturnedtotheconsignorafterbeingstampedbythecustomsauthorities;
—copy4whichistobekeptbytheofficeofdestination(Communitytransitformalitiesandevidence
ofCommunitystatusofthegoods);
—copy5whichisthereturncopyfortheCommunitytransitprocedure;
—copy6whichistoberetainedbytheauthoritiesoftheMemberStateofdestination(forarrival
formalities);
—copy7whichistobeusedforstatisticsbytheMemberStateofdestination(forCommunitytransit
andarrivalformalities);
—copy8whichisreturnedtotheconsigneeafterbeingstampedbythecustomsauthorities.
Theformisthuscomposedofasetofeightcopies,ofwhichthefirstthreehavetodowiththe
formalitiestobecarriedoutintheMemberStateofdispatchandthefollowingfiveconcernthe
formalitiestobecarriedoutintheMemberStateofdestination .
Eachsetofeightcopiesisdesignedinsuchawaythatwhereboxesmustcontainidenticalinformation
inthetwoMemberStatesinvolveditmaybeentereddirectlybytheconsignorortheprincipaloncopy1
andwillthenappear,bymeansofachemicaltreatmentofthepaper,onallthecopies.Where,however,
foranyreason(protectionoftradesecrets,contentofinformationdifferentasbetweentheMember
Stateofdispatchandthatofdestination,...)informationisnottobeforwardedfromoneMember
Statetoanother,thedesensitization oftheself-copyingpaperrestrictsreproductiontothecopies
intendedfortheMemberStateofdispatch.
IfthesameboxistobeusedbutwithadifferentcontentintheMemberStateofdestination,carbon
paperwillthenhavetobeusedtoreproducetheseadditionalparticularsoncopies6to8.
However,particularlyincaseswhereuseismadeofcomputerizedprocessingofdeclarations,itis
possibletousenotthesetof8copiesreferredtoabovebuttwosetsof4copies,inwhicheachcopymay

15.9.86 OfficialJournaloftheEuropeanCommunities NoL263/63
haveadualfunction:1/6,2/7,3/8,4/5;thefirstsetwouldthencorrespond,asregardstheparticulars
tobegiventherein,tocopies1to4above,andthesecondtocopies5to8.Inthiscase,ineach4-copy
set,thenumbersofthecopiesbeingusedmustbeshownbydeletingthenumbers,inthemarginofthe
form,referringtothecopiesnotbeingused.
Eachsetof4copiesthusdefinedisdesignedsothattheinformationwhichhastobereproducedonthe
variouscopieswillbereproducedbymeansofachemicaltreatmentofthepaper.
2.Splituse
Thisreferstocaseswhere,byapplicationofArticle12ofCouncilRegulation(EEC)No678/85,the
personconcerneddoes'notwishtouseacompletesetasoutlinedinparagraph1above.Hemaythen
useforeachofthestages(dispatch,transitordestination)ofanoperationinvolvingtradeingoods
betweentwoMemberStatesthecopiesofthedeclarationneededtocarryouttheformalitiesrelatingto
thisstagealone.Hemay,inaddition,attachtothesecopies,insofarashewishesto,thecopiesneeded
tocarryouttheformalitiesrelatingtooneorotherofthefollowingstagesoftheoperation.
Variousdifferentcombinationsarethereforepossibleincasesofsplituse,thenumbersofthecopies
listedbeingthesameasthosealreadymentionedinparagraph1above.
Bywayofexample,thefollowingcombinationsarepossible:
—dispatchalone:copies1,2and3
—dispatch+transit:copies1,2,3,4,5and7
—dispatch+destination :copies1,2,3,6,7and8
—communitytransitalone:copies1,4,5and7
—communitytransit+destination :copies1,4,5,6,7and8
—destinationalone:copies6,7and8.
Inaddition,therearesituationsinwhichitisessentialtoprovideproofatdestinationoftheCommunity
statusofthegoodsinquestionalthoughusehasnotbeenmadeoftheCommunitytransitprocedure.In
suchcasesitwillbenecessarytousethecopyprovidedforthispurpose(copyNo4),eitheronitsown
orincombinationwithoneorotherofthesetsdescribedabove.When,underCommunityrules,the
documentprovingtheCommunitystatusofthegoodsmustbeproducedin3copies,additionalcopies
orphotocopiesofcopyNo4mustbeproduced.
WhendispatchformalitiesarecarriedoutatafrontiercustomsofficeofthedispatchingMemberState
withoutthegoodsbeingplacedundertheCommunitytransitprocedure(applicationofArticle41of
CouncilRegulation(EEC)No222/77of13December1976(*)onCommunityTransit)theconsignor
mustalsopresentinsupportofhisdeclarationacopyNo4whichwillbereturnedtohimafter
endorsementbythecustomsofficeofdispatch.Thiscopymustthenbedeliveredtotheofficeofentryin
theneighbouringMemberState.
Tradersmayalso,iftheywish,useprivatelyprintedsetsofthekindcorrespondingtotheirchoiceas
regardssplituse,aslongastheformusedisinaccordancewiththeofficialspecimen.
B.Particularsrequired
TheformsconcernedcontainallthedetailswhichmayberequiredbythevariousMemberStates.Itis
compulsoryforcertainboxestobefilledin,whereasothershavetobefilledinonlyifrequestedbythe
MemberStateinwhichtheformalitiesarecompleted.Inthisrespectthesectionofthisnoticedealingwith
theuseofthevariousboxesshouldbecloselyfollowed.
Inanycase,withoutprejudicetotheapplicationofsimplifiedprocedures,therespectivemaximumlistsof
theboxeswhichmaybecompletedateachstageofatradingoperationwithintheCommunity,including
thoserequiredonlyintheeventoftheapplicationofspecificlegislation,areasfollows:
—dispatchformalities :
boxes1,2,3,4,5,6,7,8,9,14,15,15a,15b,16,17,17a,18,19,20,21,22,23,24,25,26,27,
28,29,30,31,32,33,34a,34b,35,37,38,41,44,46,47,48,49,54,
(')OJNoL38,9.2.1977,p.1.

15.9.86NoL263/64 OfficialJournaloftheEuropeanCommunities
—internalCommunitytransitformalities :
boxes1(exceptsecondsubdivision),2,3,4,5,6,8,15,17,18,19,21,25,27,31,32,33(first
subdivision),35,38,40,44,50,51,52,53,55,56(boxeswithagreenbackground),
—destinationformalities :
boxes1,2,3,4,5,6,7,8,9,14,15,15a,16,17,17a,17b,18,19,20,21,22,23,24,25,26,27,
28,29,30,31,32,33,34a,35,37,38,40,41,44,46,47,48,49,54,
—proofofcommunitycharacterofthegoods(T2L):
boxes1(exceptsecondsubdivision),2,3,5,14,31,32,33,35,38,40,44,54.
C.Instructions foruseoftheform
InallcaseswherethekindofsetusedcontainsatleastonecopywhichmaybeusedinaMemberStateother
thantheoneinwhichitwasfirstcompleted,theformsmustbecompletedbytypewriterorbya
mechanographical orsimilarprocess.Foreaseofcompletionbytypewritertheformshouldbeinsertedin
themachineinsuchawaythatthefirstletteroftheparticularstobeenteredinbox2isplacedinthe
positionboxinthetopleft-handcover.
WhereallthecopiesofthesetusedareintendedforuseinthesameMemberStateandprovidedthatthis
optionisprovidedforbythatMemberState,theymayalsobefilledinlegiblybyhand,ininkandinblock
capitals.Thesameapplieswithregardtotheparticularstobegivenonthecopiesusedforthepurposesof
theapplicationoftheCommunitytransitprocedure.
Theformmustcontainnoerasuresoroverwriting.Anyalterationsmustbemadebycrossingoutthe
incorrectparticularsand,whereappropriate,addingthoserequired.Anyalterationsmadeinthiswaymust
beinitialledbythepersonmakingthemandexpresslyauthenticatedbythecompetentauthorities.The
lattermay,wherenecessary,requireanewdeclarationtobelodged.
Inaddition,theformsmaybecompletedusinganautomaticreproductionprocessinsteadofanyofthe
proceduresmentionedabove.Theymayalsobeproducedandcompletedbythismeansprovidedthatthe
provisionsasregardsthespecimens,thepaper,thesize,thelanguageused,thelegibility,theprohibitionof
erasuresandalterationsandasregardsamendmentsarestrictlyobserved.
Onlynumberedboxesare,wherenecessary,tobecompleted.Theotherboxes,indicatedbyacapitalletter,
arereservedexclusivelyforinternalusebytheadministrations .
Thecopieswhicharetoremainattheofficeofdispatchand/ordeparturemustbeartheoriginalsignature
ofthepersonsconcerned.Thesignatureoftheprincipalor,whereapplicable,ofhisauthorized
representative ,commitshimtoalloftheparticularsrelatingtotheCommuntiytransitoperationasthese
resultfromtheimplementation ofCouncilRegulation (EEC)No222/77of13December1976on
CommunitytransitandasdescribediasectionBabove.
Thecopieswhicharetoremainattheofficeofdestinationmustbeartheoriginalsignatureoftheperson
concerned.Itshouldberememberedthatunderthedispatchanddestinationformalities,thesignatureofthe
personconcernedisequivalenttoacommitment,inaccordancewiththelegislationinforceintheMember
States,to:
—theaccuracyoftheinformationgiveninthedeclarationrelatingtotheformalitiesforwhichheis
responsible,
—theauthenticityofthedocumentsattached,and
—theobservanceofalltheobligationsinherentintheentryofthegoodsinquestionundertheprocedure
concerned .
AsregardsCommunitytransitformalitiesandformalitiesatdestinationitshouldbenotedthatitisinthe
interestsofeachpersoninterveningintheoperationtocheckthecontentsofhisdeclaration.Inparticular,
anydiscrepancyfoundbythepersonconcernedbetweenthegoodswhichhemustdeclareandthe
particularsalreadyshown,ifapplicable,intheformsbeingusedmustimmediatelybenotifiedbythat
persontothecustomsauthority.Insuchcasesthedeclarationmustthenbemadeonfreshforms.
SubjecttoTitleIII,whereaboxisnottobeused,itshouldbeleftblank.

15.9.86 OfficialJournaloftheEuropeanCommunities NoL263/65
TITLEII
Particularstobeenteredinthedifferentboxes
I.FormalitiesintheMemberStateofDispatch
1.Declaration :Enterfirsttheindication'COM',thenthetypeofdeclarationused,inaccordancewiththe
Communitycodeslaiddownforthispurpose,thentheindication'T2'intheeventofuseofthe
Communitytransitprocedure,orT2LwhentheCommunitytransitprocedureisnotusedbutthe
Communitystatusofthegoodsmustbeproven,
(example:COM1T2
AsfarasthetypeofdeclarationisconcernedthisitemisoptionalfortheMemberStates.
2.Consignor:Enterthefullnameandaddressofthepersonorcompanyconcerned.Asfarasthe
identificationnumberisconcerned,thenoticecanbecompletedbytheMemberStates(identification
numberallocatedtothepersonconcernedbythecompetentauthoritiesforfiscal,statisticalorother
purposes).
Inthecaseofgroupageconsignments ,theMemberStatesmayprovidethattheword'various'beentered
inthisboxandthatthelistofconsignorsbeattachedtothedeclaration.
ForCommunitytransitpurposesthisboxisoptionalfortheMemberStates.
3.Forms:EntertheserialnumberofthesetamongthetotalnumberofsetsofCOMandCOM/cformsused
(forexample,ifthereisoneCOMformandtwoCOM/cforms,indicateontheCOMform1/3,onthe
firstCOM/cform2/3andonthesecondCOM/cform3/3).
Whenthedeclarationcoversonlyoneitem(i.e.whenonlyone'descriptionofthegoods'boxhastobe
completed)donotenteranythinginbox3butenterthefigure1inbox5.
Whentwosetsoffourcopiesareusedinsteadofonesetof8copies,thetwosetsaretobetreatedas
one.
4.Numberofloadinglists:Enterinfiguresthenumberofanyloadinglistsattachedorofanydescriptive
commerciallistsauthorizedbythecompetentauthority.ThisboxisoptionalfortheMemberStatesfor
dispatchformalities .
5.Items:EnterthetotalnumberofitemsdeclaredbythepersonconcernedinthetotalnumberofCOMand
COM/cforms(orloadinglistsorcommerciallists),used.Thenumberofitemsmustcorrespondtothe
numberof'descriptionofthegoods'boxestobecompleted.)
6.Totalpackages:ThisboxisoptionalfortheMemberStates.Enterthetotalnumberofpackagesmaking
uptheconsignmentinquestion.
7.Referencenumber:Optionalitemforusers,tocontainareferencenumberallocatedbytheperson
concernedtotheconsignmentinquestion.
8.Consignee:Enterthefullnameandaddressoftheperson(s)orcompany(ies )towhomthegoodsaretobe
delivered.
ThisboxisoptionalfortheMemberStatesasfarasdispatchformalitiesareconcernedbutobligatoryfor
Communitytransit.Theidentificationnumberneednotbeshownatthisstage.
i
9.Personresponsibleforfinancialsettlement:ThisboxisoptionalfortheMemberStates(thepersonwhois
responsibleforeitherthetransferorrepatriationofthefundsrelatingtothetransaction).

NoL263/66 OfficialJournaloftheEuropeanCommunities 15.9.86
14.Declarantorrepresentativeoftheconsignor:Enterthefullnameandaddressofthepersonorcompany
concernedinaccordancewiththeprovisionsinforce.Ifthedeclarantandtheconsignorarethesame
person,entertheword'consignor'.Asfarastheidentificationnumberisconcerned,thenoticecanbe
completedbytheMemberStates(identificationnumberallocatedtothepersonconcernedbythe
competetentauthoritiesforfiscal,statisticalorotherpurposes).
15.Countryofdispatch:ThisboxisoptionalfortheMemberStatesasfatasdispatchformalitiesare
concernedbutobligatorywhentheCommunitytransitprocedureisapplied.
EnterthenameoftheMemberStatefromwhichthegoodsaredispatchedorAustriaorSwitzerlandifthe
goodsarebeingreconsignedfromthere.
Inbox15aenterthecodefortheMemberStateorcountryconcernedinaccordancewiththeCommunity
codeslaiddownforthispurpose.Box15bisforoptionalusebytheMemberStates(regionfromwhichthe
goodsaredispatched).
Boxes15aand15bmustnotbeusedforCommunitypurposes.
16.Countryoforigin-.TheMemberStatesmayrequestthatthisitembesupplied,butcannotmakeit
obligatoryforcommercialoperators.Ifthedeclarationcoversanumberofitemsofdifferentorigin,enter
theword'various'inthisbox.
17.Countryofdestination :EnterthenameoftheMemberStateconcerned.Inbox17aenterthecodeforthe
MemberStateconcernedinaccordancewiththeCommunitycodeslaiddownforthispurpose.Box17b
neednotbecompletedatthisstage.
Boxes17aand17bmustnotbeusedforCommunitytransitpurposes.
18.Identityandnationalityofmeansoftransportatdeparture:ThisboxisoptionalfortheMemberStatesas
farasdispatchformalitiesareconcernedbutobligatoryinthecaseofuseoftheCommunitytransit
procedure.Entertheidentity,e.g.registrationnumber(s)ornameofthemeansoftransport(lorry,ship,
railwaywagon,aircraft)onwhichthegoodsaredirectlyloadedonpresentationatthecustomsoffice
wherethedispatchortransitformalitiesarecompleted,followedbythenationalityofthemeansof
transport(orthatofthevehiclepropellingtheothersifthereareseveralmeansoftransport)inaccordance
withtheCommunitycodeslaiddownforthispurpose.Forexample,inthecaseofuseofatractorand
trailerwithdifferentlicencenumbers,enterthelicenceNoofthetractorandthatofthetrailer,together
withthenationalityofthetractor.■
Inthecaseofpostalconsignmentsorcarriagebyfixedtransportinstallations,nothingshouldbeenteredin
thisboxinrespectoftheregistrationnumberornationality.Inthecaseofcarriagebyrail,theitemon
nationalityshouldnotbecompleted.
Inothercases,declarationofthenationalityisoptionalfortheMemberStates.
19.Container(Ctr):EnterinaccordancewiththeCommunitycodeslaiddownforthispurposethenecessary
particularswithregardtothepresumedsituationattheborderoftheMemberStateofdispatch,asknown
atthetimeofcompletionofthedispatchortransitformalities.
ForCommunitytransitpurposesthisbox.isoptionalfortheMemberStates.
20.Deliveryterms:ThisboxisoptionalfortheMemberStates(indicationofcertaintermsofthecommercial
contract).IntheMemberStatesconcernedtheheadingsandthecodescontainedintheCommunitylist
laiddownforthispurposemustbeused.
21.Identityandnationalityoftheactivemeansoftransportcrossingtheborder:Thisboxisoptionalforthe
MemberStateswithregardtotheidentity.
Thisboxisobligatoryasregardsthenationality .
However,inthecaseofpostalconsignmentsorcarriagebyrailorfixedtransportinstallationnothing
shouldbeenteredinrespectoftheregistrationnumberornationality . 1

15.9.86 OfficialJournaloftheEuropeanCommunities NoL263/67
Enterthetype(lorry,ship,railwaywagon,aircraft...),followedbytheidentity,e.g.registrationnumber
ornameoftheactivemeansoftransport(i.e.thepropellingmeansoftransport)whichitispresumedwill
beusedatthefrontiercrossingpointonexitfromtheMemberStateofdispatch,followedbyits
nationality,asknownatthetimeofcompletionofthedispatchortransitformalities,inaccordancewith
Communitycodeslaiddownforthispurpose.
Inthecaseofcombinedtransportorifthereareseveralmeansoftransport,theactivemeansoftransport
istheonewhichpropelsthewholecombination .Forexample,ifitisalorryonasea-goingvessel,the
activemeansoftransportistheship,ifitisatractorandtrailer,theactivemeansoftransportisthe
tractor,....
22.Invoicecurrencyandtotalamountinvoiced:ThisboxisoptionalfortheMemberStates(enter,in
accordancewiththeCommunitycodeslaiddownforthispurpose,thecodeforthecurrencyinwhichthe
invoicewasdrawnup,followedbytheinvoicedpriceforthetotalamountofthegoodsdeclared).
23.Exchangerate:ThisboxisoptionalfortheMemberStates(exchangerateinforcebetweentheinvoice
currencyandthecurrencyoftheMemberStateconcerned).
24.Natureofthetransaction :ThisboxisoptionalfortheMemberStates(indicatingcertaintermsofthe
commercialcontract).
IntheMemberStatesconcernedtheheadingsandthecodescontainedinaCommunitylistlaiddownfor
thispurposemustbeused.
25.Modeoftransportattheborder.Enter,accordingtotheCommunitycodeslaiddownforthispurpose,the
modeoftransportcorresponding totheactivemeansoftransportwhichitispresumedwillbeusedonexit
fromtheterritoryoftheMemberStateofdispatch.
ForCommunitytransitpurposes,thisboxisoptionalfortheMemberStates.
26.Modeoftransportinland:ThisboxisoptionalfortheMemberStates(indicating,inaccordancewiththe
Communitycodeslaiddownforthispurpose,thenatureofthemodeoftransportusedwithintheMember
Stateconcerned).
27.Placeofloading:ThisboxisoptionalfortheMemberStates.Enterifapplicableincodeform,where
providedfor,theplaceofloadingofthegoodsontotheactivemeansoftransportonwhichtheyareto
crosstheborderoftheMemberStateofdispatch,asfarasthisisknownatthetimeofcompletionofthe
dispatchortransitformalities.
28.Financialandbankingdata:ThisboxisoptionalfortheMemberStates(transferoffundsrelatingtothe
operationinquestion—informationonfinancialformalitiesandprocedureandonbankreferences).
29.Officeofexit:ThisboxisoptionalfortheMemberStates(indicatingthecustomsofficebywhichitis
intendedthatthegoodsshouldleavetheterritoryoftheMemberStateconcerned).
30.Locationofthegoods:ThisboxistoptionalfortheMemberStates(indicatingthepreciselocationwhere
thegoodsmaybeexamined).
31.Packagesanddescriptionofgoods—Marksandnumbers—ContainerNo(s)—Numberandkind:Enter
themarks,numbers,quantityandkindofpackagesor,inthecaseofunpackagedgoods,enterthenumber
ofsuchgoodscoveredbythedeclaration,ortheword'bulk',asappropriate,togetherwiththeparticulars
necessarytoidentifythegoods.Thedescriptionofthegoodsmeansthenormaltradedescriptionexpressed
insufficientlyprecisetermstoallowtheiridentificationandclassification .Thisboxmustalsoshowthe
particularsrequiredbyanyspecificrules(exciseduties...).Ifcontainersareused,theidentifyingmarks
ofthecontainershouldalsobeenteredinthisbox.
Whenthepersonconcernedhasenteredtheword'various'inbox16,theMemberStatesmayrequestthat
thenameofthecountryoforiginofthegoodsinquestionbeenteredinthisbox,butcannotmakeit
obligatory.
32.Itemnumber:Enterthenumberoftheiteminquestioninrelationtothetotalnumberofarticlesdeclared
intheCOMandCOM/cformsused,asdefinedinthenotetobox5.
Whenthedeclarationcoversonlyoneitemofgoods,theMemberStatesneednotrequirethisboxtobe
completed,thefigure1havingbeenenteredinbox5.

NoL263/68 OfficialJournaloftheEuropeanCommunities 15.9.86
33.Commoditycode:Enterthecodenumbercorrespondingtotheiteminquestion.AsfarasCommunity
transitisconcerned,thisshouldbegivenonlywheretheCommunityrulesrequireit.
34.Code,countryoforigin:TheMemberStatesmayrequest,butcannotmakeitobligatoryforcommercial
operators,thatbox34abecompleted(codecorrespondingtothecountrygiveninbox16,inaccordance
withCommunitycodeslaiddownforthispurpose.Whentheword'various'isgiveninbox16,enterthe
codecorresponding tothecountryoforiginoftheiteminquestion);box34bisforoptional.useby
MemberStates(regionofproductionofthegoodsinquestion).
35.Grossmasskg:ThisboxisoptionalfortheMemberStatesasfarasdispatchformalitiesareconcernedbut
obligatoryinthecaseofuseoftheCommunitytransitprocedure.Enterthegrossmassofthegoods
describedinthecorrespondingbox31,expressedinkilograms.Thegrossmassistheaggregatedmassof
thegoodswithalltheirpacking,excludingcontainersandothertransportequipment.
37.Procedure:Entertheprocedureforwhichthegoodsaredeclaredondispatchinaccordancewiththe
Communitycodeslaiddownforthispurpose.
38.Netmasskg:Enterthenetmassofthegoodsdescribedinthecorresponding box31,expressedin
kilograms.Thenetmassisthemassofthegoodsthemselveswithoutanypackaging.
AsfarasCommunitytransitisconcernedthisinformationshouldbegivenonlywhereCommunityrules
requireit. ,
40.Summarydeclaration/previousdocument:ThisboxisoptionalfortheMemberStates(referencesof
documentsrelatingtotheadministrativeprocedureprecedingdispatchtoanotherMemberState).
41.Supplementary units:Foruseasnecessaryinaccordancewiththegoodsnomenclature .Enterthequantity
oftheiteminquestion,expressedintheunitlaiddowninthegoodsnomenclature .
44.Additionalinformation,documentsproduced,certificatesandauthorizations :Enterthedetailsrequired
togetherwiththereferencesofthedocumentsproducedinsupportofthedeclarationincludingtheserial
numbersofanycontrolcopiesT5.Inthesubdivision'Additionalinformation (A-I)code',enteras
necessarythecodenumber,providedforthispurposefortheadditionalinformationwhichmaybe
requiredundertheCommunitytransitprocedure.Thissubdivisionmustnotbeuseduntilacomputerized
systemfordischargingCommunityTransitoperationscomesintoeffect.
46.Statisticalvalue:Entertheamount,expressedinthecurrencystipulatedbytheMemberStateofdispatch,
ofthestatisticalvalueinaccordancewiththeCommunityprovisionsinforce.
47.Calculationoftaxes:TheMemberStatesmayrequirethetypeoftaxandtaxbase,therateoftax
applicableandthepaymentmethodselectedtobeshown,aswellas,forinformationpurposesonly,the
amountofeachtypeoftaxpayableandthetotaltaxfortheiteminquestion,ascalculatedbytheperson
concerned.Thefollowingshouldbeshown,whereappropriate,oneachline,usingtherelevant
Communitycodeslaiddownforthispurpose.
—thetypeoftax(exciseduties,),
—thetaxbase,
—therateoftaxapplicable,
—theamountofthetaxthuscalculated,
—themethodofpaymentchosen(MP).
48.Deferredpayment:BoxforoptionalusebytheMemberStates(referencetotheauthorizationinquestion,
whetherthisappliestothefiscalsystemofpostponedaccountingortothetaxcrediti.e.deferment
system).
49.Identificationofwarehouse :BoxforoptionalusebytheMemberStates.

15.9.86 OfficialJournaloftheEuropeanCommunities NoL263/69
50.Principalandauthorizedrepresentative ,place,dateandsignature:Enterthefullname(personor
company)andaddressoftheprincipal,togetherwiththeidentificationnumber,ifany,allocatedbythe
competentauthorities .Ifappropriate,enterthefullname(personofcompany)oftheauthorized
representative signingonbehalfoftheprincipal.
Subjecttospecificprovisionstobeadoptedwithregardtotheuseofcomputerizedsystems,theoriginalof
thehandwrittensignatureofthepersonconcernedmustbegivenonthecopywhichistoremainatthe
officeofdeparture.Whenthepersonconcernedisalegalperson,thesignatoryshouldaddafterhis
signaturehisfullnameandstatus.
51.Intendedofficesoftransit(andcountries)-.Entertheintendedofficeofentryintoeachcountry(Member
State,AustriaorSwitzerland)theterritoryofwhichitisintendedtocrossinthecourseoftransportor,
whenthetransportistocrossterritoryotherthanthatoftheCommunity,AustriaorSwitzerland,the
officeofexitbywhichthemeansoftransportleavestheterritoryoftheCommunity,Austriaor
Switzerland .ThetransitofficesarelistedinthelistofcustomsofficescompetentforCommunitytransit
operations.Afterthenameoftheoffice,entertheCommunitycodefortheMemberStateorcountry
concerned .
52.Guarantee -.Enter,inaccordancewithCommunitycodeslaiddownforthispurposethetypeofguarantee
usedfortheoperationconcernedfollowed,ifnecessary,bythenumberoftheguaranteecertificateor
voucherconcernedandtheguaranteeoffice.
Ifthecomprehensive orindividualguaranteeisnotvalidforallMemberStatesplusAustriaand
SwitzerlandoriftheprincipalexcludescertainMemberStatesfromtheapplicationofthecomprehensive
guarantee,addafter'notvalidfor'theMemberState(s)orcountry(countries)concernedinaccordance
withtheCommunitycodeslaiddownforthispurpose.
53.Officeofdestination(andcountry):Enterthenameoftheofficewherethegoodsaretobepresentedin
ordertocompletetheCommunitytransitmovement.Theofficesofdestinationarelistedinthe'listof
customsofficescompetentforCommunitytransitoperations'.
Afterthenameoftheoffice,entertheCommunitycodefortheMemberStateorcountryconcerned.
54.Placeanddate,signatureandnameofthedeclarantorhisrepresentative :Subjecttospecificprovisionsto
beadoptedwithregardtotheuseofcomputerizedsystems,theoriginalofthehandwrittensignatureofthe
personconcernedmustbegivenonthecopywhichistoremainattheofficeofdeparturefollowedbythe
fullnameofthatperson.Whenthepersonconcernedisalegalperson,thesignatoryshouldaddhisstatus
afterthissignatureandname.
II.Formalities enroute
Betweenthetimewhenthegoodsleavetheofficeofdispatchand/ordeparture,andthetimewhentheyarrive
attheofficeofdestination,itispossiblethatcertaindetailsmayneedtobeaddedonthecopiesofthesingle
documentwhichaccompanythegoods.Thesedetailsconcernthetransportoperationandmustbeaddedtothe
documentbythecarrierresponsibleforthemeansoftransportonwhichthegoodsaredirectlyloaded,asand
whenthetransportoperationstakeplace.Theseparticularsmaybeaddedlegiblybyhand;inthiscase,the
formshouldbecompletedininkandinblockcapitals.
Thesedetailsconcernthefollowingboxesonly(copies4and5):
—Transhipment :usebox55
Box55(transhipments )
Firstthreelinesofthisboxaretobecompletedbythecarrierwheninthecourseoftheoperationin
questionthegoodsaretranshippedfromonemeansoftransporttoanotherorfromonecontainerto
another.
Itshouldbenotedthatwhengoodsaretranshippedthecarriermustapproachthecompetentauthorities,in
particularwhenitprovesnecessarytoaffixnewseals,inordertohavetheCommunitytransitdocument
certified.
Whenthecustomsservicehasauthorizedtranshipmentwithoutsupervision,thecarriermusthimself
annotatetheCommunitytransitdocumentaccordinglyand,forcertificationpurposes,informthenext
customsofficeatwhichthegoodsmustbeproduced.

15.9.86 NoL263/70 OfficialJournaloftheEuropeanCommunities
—Otherincidents:usebox56
Box56(otherincidentsduringcarriage):
BoxtobecompletedinaccordancewithexistingobligationsunderCommunitytransitprocedure.
Inaddition,whenthegoodswereloadedonasemi-trailerandonlythetractorvehicleischangedduringthe
journey(withoutthegoodsbeinghandledortranshipped)enterinthisboxtheregistrationnumberandthe
nationalityofthenewtractor.Insuchcasescertificationbythecompetentauthoritiesisnotnecessary.
III.FormalitiesintheMemberStateofdestination
1.Declaration -.Entertheindication'COM',followedbythetypeofdeclarationinaccordancewiththe
Communitycodeslaiddownforthispurpose.
Asfarasthetypeofdeclarationisconcerned,thisitemisoptionalfortheMemberStates.
Theright-hand(third)subdivisionmustnotbeusedfordestinationformalities.
2.Consignor:BoxforoptionalusebytheMemberStates.Enterthefullnameandaddressoftheconsignor
orsellerofthegoods.
3.Forms:EntertheserialnumberofthesetamongthetotalnumberofsetsofCOMandCOM/cformsused
(forexample,ifthereisoneCOMformandtwoCOM/cforms,indicateontheCOMForm1/3,onthe
firstCOM/cform2/3andonthesecondCOM/cform3/3).
Whenthedeclarationcoversonlyoneitem(i.e.whenonlyone'desriptionofthegoods'boxhastobe
completed)donotenteranythinginbox3butenterthefigure1inbox5.
4.Numberofloadinglists:Enterinfiguresthenumberofanyloadinglistsattached,orofdescriptive
commerciallistswheretheseareauthorizedbythecompetentauthority.Thisboxisoptionalforthe
MemberStates.
5.Items:EnterthetotalnumberofitemsdeclaredbythepersonconcernedinthetotalnumberofCOMand
COM/cforms(orloadinglistsorcommerciallists)used.Thenumberofitemsmustcorrespondtothe
numberof'descriptionofthegoods'boxestobecompleted.
6.Totalpackages:Enterthetotalnumberofpackagesmakinguptheconsignmentinquestion(optionalitem
fortheMemberStates).
7.Referencenumber:Optionalitemforusers,tocontainthereferencenumberallocatedbytheperson
concernedtotheconsignmentinquestion.
8.Consignee:Enterthefullnameandaddressofthepersonorcompanyconcerned.Inthecaseofgroupage
consignments ,theMemberStatesmayprovidethattheword'various'beenteredinthisbox,andthelist
ofconsigneesattachedtothedeclaration.Asfarastheidentificationnumberisconcerned,thenoticecan
becompletedbytheMemberStates(identificationnumberallocatedtothepersonconcernedbythe
competentauthoritiesforfiscal,statisticalorotherpurposes).
9.Personresponsibleforfinancialsettlement:BoxforoptionalusebytheMemberStates(thepersonwhois
responsibleforeitherthetransferorrepatriationofthefundsrelatingtothetransaction).
14.Declarantorrepresentativeoftheconsignee:Enterthefullnameandaddressofthepersonorcompany
concernedinaccordancewiththeprovisionsinforce.Ifthedeclarantandtheconsigneearethesame
person,entertheword'consignee'.
Asfarastheidentificationnumberisconcerned,thenoticecanbecompletedbytheMemberStates
(identificationnumberallocatedtothepersonconcernedbythecompetentauthoritiesforfiscal,statistical
orotherpurposes).
15.Countryofdispatch:EnterthenameoftheMemberStatefromwhichthegoodsweredispatched,or
AustriaorSwitzerlandifthegoodswerereconsignedfromthere.Inbox15aenterthecodeforthe
MemberStateorcountryconcernedinaccordancewiththeCommunitycodeslaiddownforthis
purpose.
Box15bmustnotbeused.

15.9.86 OfficialJournaloftheEuropeanCommunities NoL263/71
16.Countryoforigin-.BoxforoptionalusebytheMemberStates(informationtoberequiredonlywithinthe
limitauthorizedbyCommunitylaw).Ifthedeclarationcoversanumberofitemsofdifferentorigin,enter
theword'various'inthisbox.
17.Countryofdestination :BoxforoptionalusebytheMemberStates.EnterthenameoftheMemberState
concerned . (
Inbox17aenterthecodefortheMemberStateconcernedinaccordancewiththeCommunitycodeslaid
downforthispurpose.Inbox17bentertheregionofdestinationofthegoods.
18.Identityandnationalityofmeansoftransportonarrival:ThisboxisoptionalfortheMemberStates.
Entertheidentitye.g.registrationnumber(s)ornameofthemeansoftransport(lorry,ship,railway
wagon,aircraft)onwhichthegoodsweredirectlyloadedonpresentationatthecustomsofficewherethe
destinationformalitiesarecompleted,followedbythenationalityofthemeansoftransport(orthatofthe
vehiclepropellingtheothersifthereareseveralmeansoftransport)accordingtotheCommunitycodes
laiddownforthispurpose.Forexample,inthecaseofuseofatractorandtrailerwithdifferentlicence
numbers,enterthelicenceNoofthetractorandthatofthetrailer,togetherwiththenationalityofthe
tractor.
Inthecaseofpostalconsignmentsorcarriagebyfixedtransportinstallationnothingshouldbeenteredin
thisboxinrespectoftheregistrationnumberornationality.
Inthecaseofcarriagebyrailnothingshouldbeenteredinrespectofthenationality.
19.Container(Ctr):EnterthenecessaryparticularsinaccordancewithCommunitycodeslaiddownforthis
purpose.
20.Deliveryterms:ThisboxisoptionalfortheMemberStates(indicationofcertaintermsofthecommercial
contract).IntheMemberStatesconcernedtheheadingsandthecodescontainedinaCommunitylistlaid
downforthispurposemustbeused.
21.Identityandnationalityoftheactivemeansoftransportcrossingtheborder:Thisboxisoptionalforthe
MemberStateswithregardtotheidentity.Thisboxisobligatoryasregardsthenationality.
However,inthecaseofpostalconsignmentsorcarriagebyrailorfixedtransportinstallationnothing
shouldbeenteredinrespectoftheregistrationnumberornationality.
Enterthetype(lorry,ship,railwaywagon,aircraft...),followedbytheidentity,e.g.registration
numberornameoftheactivemeansoftransport(i.e.thepropellingmeansoftransport)usedatthe
frontiercrossingpointonentryintotheMemberStateofdestination,followedbyitsnationality,
accordingtoCommunitycodeslaiddownforthispurpose.
Inthecaseofcombinedtransportorifthereareseveralmeansoftransport,theactivemeansoftransport
istheonewhichpropelsthewholecombination .Forexample,ifitisalorryonasea-goingvessel,the
activemeansoftransportistheship,ifitisatractorandtrailer,theactivemeansoftransportisthe
tractor,....
22.Invoicecurrencyandtotalamountinvoiced:ThisboxisoptionalfortheMemberStates(enter,in
accordancewithCommunitycodeslaiddownforthispurpose,thecodeforthecurrencyinwhichthe
invoicewasdrawnup,followedbytheinvoicedpriceforthetotalamountofthegoodsdeclared).
23.Exchangerate:ThisboxisoptionalfortheMemberStates(exchangerateinforcebetweentheinvoice
currencyandthecurrencyoftheMemberStatesconcerned).
24.Natureofthetransaction :ThisboxisoptionalfortheMemberStates(indicatingcertaintermsofthe
commercialcontract).IntheMemberStatesconcernedtheheadingsandthecodescontainedina
Communitylistlaiddownforthispurposemustbeused.
25.Modeoftransportattheborder:Enter,inaccordancewiththeCommunitycodeslaiddownforthis
purpose,themodeoftransportcorrespondingtotheactivemeansoftransportonwhichthegoodsentered
theMemberStateofdestination .
26.Modeoftransportinland:ThisboxisoptionalfortheMemberStates(indication,inaccordancewiththe
Communitycodeslaiddownforthispurpose,ofthemodeoftransportusedwithintheMemberState
concerned).

15.9.86 NoL263/72 OfficialJournaloftheEuropeanCommunities
27.Placeofunloading:ThisboxisoptionalfortheMemberStates.Enter,ifapplicableincodeform,where
providedfor,theplacewherethegoodsareunloadedfromtheactivemeansoftransportonwhichthey
crossedtheborderoftheMemberStateofdestination .
28.Financialandbankingdata:ThisboxisoptionalfortheMemberStates(transferoffundsrelatingtothe
operationinquestion—informationonfinancialformalitiesandprocedureandonbankreferences).
29.Officeofentry.ThisboxisoptionalfortheMemberStates(indicatingthecustomsofficebywhichthe
goodsenteredtheterritoryoftheMemberStateconcerned).
30.Locationofthegoods:ThisboxisoptionalfortheMemberStates(indicatingthepreciselocationwhere
thegoodsmaybeexamined).
31.Packagesanddescriptionofgoods—Marksandnumbers—ContainerNo(s)—Numberandkind:Enter
themarks,numbers,quantityandkindofpackagesor,inthecaseofunpackagedgoods,enterthenumber
ofsuchgoodscoveredbythedeclaration,ortheword'bulk',asappropriate,togetherwiththeparticulars
necessarytoidentifythegoods.Thedescriptionofthegoodsmeansthenormaltradedescriptionexpressed
insufficientlyprecisetermstoenableimmediateandunambiguousidentificationandclassification .This
boxmustalsoshowtheparticularsrequiredbyanyspecificrules(VAT,exciseduties...).Ifcontainers
areused,theidentifyingmarksofthecontainershouldalsobeenteredinthisbox.
Whenthepersonconcernedhasenteredtheword'various'inbox16,(countryoforigin),theMember
Statemayrequiretheindicationhereofthenameofthecountryoforiginofthegoodsinquestion.
32.Itemnumber:Enterthenumberoftheiteminquestioninrelationtothetotalnumberofarticlesdeclared
intheCOMandCOM/cformsused,asdefinedinthenotetobox5.
Whenthedeclarationcoversonlyoneitemofgoods,theMemberStatesneednotrequirethisboxtobe
completed,thefigure1havingbeenenteredinbox5.
33.Commoditycode:Enterthecodenumbercorrespondingtotheiteminquestion.Inthefinalsubdivisionon
therighttheMemberStatesmayprovideforuseofaspecificnomenclatureforexcisepurposes.
34.Code,countryoforigin:ThisboxisoptionalfortheMemberStates.Enterinbox34a,thecode
correspondingtothecountrygiveninbox16,inaccordancewithCommunitycodeslaiddownforthis
purpose.Whentheword'various'isgiveninbox16,enterthecodecorrespondingtothecountryoforigin
oftheiteminquestion.(Box34bmustnotbeused).
35.Grossmass:ThisboxisoptionalfortheMemberStates.-Enterthegrossmassofthegoodsdescribedinthe
correspondingbox31,expressedinkilograms.Thegrossmassistheaggregatedmassofthegoodswithall
theirpacking,excludingcontainersandothertransportequipment .
37.Procedure:Entertheprocedureforwhichthegoodsaredeclaredatdestinationinaccordancewiththe
Communitycodeslaiddownforthispurpose.
38.Netmasskg:Enterthenetmassofthegoodsdescribedinthecorrespondingbox31,expressedin
kilograms.Thenetmassisthemassofthegoodsthemselveswithoutanypackaging.
40.Summarydeclaration/previousdocument:ThisboxisoptionalfortheMemberStates(referencesofany
summarydeclarationusedintheMemberStateofdestinationorofthedocumentsrelatingtoanyprevious
administrative procedure).
41.Supplementaryunits:Foruseasnecessaryinaccordancewiththegoodsnomenclature .Enterthequantity
oftheiteminquestion,expressedintheunitlaiddowninthegoodsnomenclature .
44.Additionalinformation,documentsproduced,certificatesandauthorizations :Enterthedetailsrequiredby
anyspecificregulationsapplicableintheMemberStateofdestinationtogetherwiththereferencesofthe
documentsproducedinsupportofthedeclarationincludingtheserialnumbersofanycontrolcopiesT5.
Thesubdivision'Additionalinformation (A.I.)code'mustnotbeused.

15.9.86 OfficialJournaloftheEuropeanCommunities NoL263/73
46.Statisticalvalue:Entertheamount,expressedinthecurrencystipulatedbytheMemberStateof
destination,ofthestatisticalvalueinaccordancewiththeCommunityprovisionsinforce.
47.Calculationoftaxes-.TheMemberStatemayrequirethetypeoftaxandtaxbase,therateoftax
applicableandthepaymentmethodselectedtobeshown,aswellas,forinformationpurposesonly,the
amountofeachtypeoftaxpayableandthetotaltaxfortheiteminquestion,ascalculatedbytheperson
concerned.Thefollowingshouldbeshown,whereappropriate,oneachline,usingtherelevant
Communitycodeslaiddownforthispurpose.
—thetypeoftax(VAT,exciseduties,...),
—thetaxbase,
—therateoftaxapplicable,
—theamountofthetaxthuscalculated,
—themethodofpaymentchosen(MP).
48.Deferredpayment:ThisboxisoptionalfortheMemberStates(referencetotheauthorizationinquestion,
whetherthisappliestothefiscalsystemofpostponedaccountingortothetaxcrediti.e.deferment
system).
49.Identificationofwarehouse -.ThisboxisoptionalfortheMemberStates.
54.Placeanddate,signatureandnameofthedeclarantorhisrepresentative-.Subjecttospecificprovisionsto
beadoptedwithregardtotheuseofcomputerizedsystems,theoriginalofthehandwrittensignatureofthe
personconcernedmustbegivenonthecopywhichistoremainattheofficeofdestinationfollowedbythe
fullnameofthatperson.Whenthepersonconcernedisalegalperson,thesignatoryshouldaddhisstatus
afterhissignatureandname.
TITLEIII
RemarksconcerningtheCOM/csupplementary forms
A.Supplementary formsshouldonlybeusedifthedeclarationcoversmorethanoneitem(cf.box5).They
mustbepresentedtogetherwithaCOMform.
B.TheremarkssetoutinTitlesIandIIaboveapplyalsototheCOM/csupplementary forms.
However:
—thefirstsubdivisionofboxNo1mustcontainthesymbolCOM/c.Inaddition,whentheCommunity
transitprocedureisused,thesymbolT2bisshouldbeshownintherighthand(third)subdivisionofthis
box.
—box2/8isforoptionalusebytheMemberStatesandshouldshowonlythenameandidentification
number,ifany,ofthepersonconcerned;
—the'summary'partofbox47concernsthefinalsummaryofalltheitemscoveredbytheCOMand
COM/cformsused.ItshouldthereforebeusedonlyonthelastoftheCOM/cdocumentsattachedtoa
CQMdocumentinordertoshowthetotalpertypeoftaxandthegrandtotal(G.T.)ofthecharges
payable.
C.IfsupplementaryCOM/cformsareused,theboxes'descriptionofgoods'whichhavenotbeenusedmust
becrossedthroughtopreventanysubsequentuse.