NoL263/74 OfficialJournaloftheEuropeanCommunities15.9.86
COMMISSION REGULATION (EEC)No2793/86
of22July1986
layingdownthecodestobeusedintheformslaiddowninCouncilRegulations (EEC)
No678/85,(EEC)No1900/85and(EEC)No222/77
THECOMMISSION OFTHEEUROPEAN COMMUNITIES ,
I
HavingregardtotheTreatyestablishing theEuropean
Economic Community ,
HavingregardtoCouncilRegulation (EEC)No679/85of
18February1985introducing aspecimendeclaration form
tobeusedintradeingoodswithintheCommunity (*),as
amendedbyRegulation (EEC)No2791/86(2),andin
particularArticle3thereof,
HavingregardtoCouncilRegulation (EEC)No1900/85
of8July1985introducing Community exportandimport
declaration forms(3),asamendedbyRegulation (EEC)
No1059/86(4),andinparticularArticle8thereof,
HavingregardtoCouncilRegulation (EEC)No222/77of
13December 1976onCommunity transit(s),aslast
amendedbyRegulation (EEC)No1901/85(6),andin
particularArticle57thereof,
WhereasCouncilRegulation (EEC)No678/85of
18February1985simplifying formalities intradeingoods
withintheCommunity (7)providesthattheformalities
connectedwithsuchtradeshallbecompleted usingasingle
document ;whereasthespecimenformofthatdocument
hasbeenlaiddowninRegulation (EEC)No679/85;
whereasRegulations (EEC)No1900/85and(EEC)
No222/77providerespectively thatexportandimport
declarations ,ontheonehand,andCommunity transit
declarations ,ontheother,mustbemadeoutonaform
corresponding tothespecimenformCOMdrawnupin
accordance withRegulation (EEC)No679/85;Whereascertainoftheparticulars includedintheseforms
mustbegivenincodeform;whereasinordertogivefull
effecttothesingledocumentreformitisnecessarytodraw
up,asfaraspossible,codescommontoalltheMember
States;whereasforpracticalreasonsaswellas'inorderto
makethetaskofcommercial operatorseasier,suchcodes
mustconcernbothintra-Community tradeandtradewith
thirdcountries ;
WhereasthemeasureslaiddowninthisRegulation arein
accordance withtheopinionoftheCommittee onthe
movement ofgoods,
HASADOPTED THISREGULATION :
Article 1
ThecodestobeusedintheformslaiddowninRegulations
(EEC)No678/85,(EEC)No1900/85and(EEC)
No222/77arethosecontained intheAnnexhereto.
Article2
EachMemberStateshallinformtheCommission ofthe
measurestakentoapplythisRegulation .
TheCommission shallcommunicate thisinformation tothe
otherMemberStates.
Article3
ThisRegulation shallenterintoforceonthethirdday
following itspublication intheOfficialJournalofthe
European Communities .
Itshallapplyfrom1January1988.
ThisRegulation shallbebindinginitsentiretyanddirectlyapplicable inallMember
States.
DoneatBrussels,22July1986.
FortheCommission
COCKFIELD
Vice-President
(')OJNoL79,21.3.1985,p.7.
(2)Seepage1ofthisOfficialJournal.
(3)OJNoL179,11.7.1985,p.4.
(4)OJNoL97,12.4.1986,p.7.
(5)OJNoL38,9.2.1977,p.1.
(6)OJNoL179,11.7.1985,p.6.
(7)OJNoL79,21.3.1985,p.1.

15.9.86 OfficialJournaloftheEuropeanCommunities NoL263/75
ANNEX
CODESTOBEUSEDINTHEFORMSLAIDDOWNINCOUNCIL REGULATIONS (EEC)No678/85,
(EEC)No1900/85AND(EEC)No222/77
BOX1:DECLARATION
Firstsubdivision
Thesymbolsapplicable areasfollows:
COM:—declaration fordispatch,entryforhomeuseorforplacingthegoodsunderanyotherprocedure in
theMemberStateofdestination ,ofCommunity goods(goodsoriginating intheCommunity or
whichhavebeenputintofreecirculation ),
—declaration forinternalCommunity transitprocedureinthe,contextofanintra-Community trade
operation ,
—documentjustifyingtheCommunity characterofthegoods.
EX:—declaration fordispatchtoanother^MemberStateofnon-Community goods,
—declaration forexportoutsidethecustomsterritoryoftheCommunity .
IM:—declaration forimport(entryforfreecirculation ,entryforhomeuseorforplacingthegoodsunder
anyotherprocedureintheMemberStateconcerned )ofnon-Community goods.
Secondsubdivision
Thissubdivision mustnotbeusedwhentheformisusedonlyfortheCommunity Transitprocedureorasa
documentjustifyingtheCommunity characterofthegoods. 1
Thecodesapplicable aregivenbelow:
0:Entryforfreecirculation only.
Thiscodeisnottobeusedforgoodsreimported aftertemporaryexport—cf.code6.
I
1:Permanent dispatch/export.
Thiscodeisnottobeusedforredispatch/re-exportfollowingtemporaryintroduction /import—cf.
code3.
2:Temporary dispatch/export.
3:Redispatch /re-export .
Thiscodeisnottobeusedforthecaseoftemporarydispatch/export—cf.code2.Itcanonlyapplyto
goodspreviously introduced/importedtemporarily ortogoodsplacedonintroduction /importation
underawarehouse procedure .
4:Entryforhomeuse.
Thiscodeisnottobeusedforthecaseofreintroduction /reimportation —cf.code6.
5:Temporary introduction /importation .

NoL263/76 OfficialJournaloftheEuropeanCommunities15.9.86
6:Reintroduction /reimportation .
Thiscodecanonlyapplytogoodspreviouslydispatched/exportedtemporarily .
7:Entryforwarehousing ,includingplacinggoodsinotherpremisesundercustomsoradministrative
control .
9:Processing undercustomscontrol(beforeentryforfreecirculation ).
Thirdsubdivision
Thissubdivision mustbecompletedonlywhentheformistobeusedforthepurposesoftheCommunity transit
procedureorasadocumentprovingtheCommunity statusofthegoods.
Thesymbolsapplicable areasfollows:
Tl:GoodsmovingundertheexternalCommunity transitprocedure .
T2:GoodsmovingundertheinternalCommunity transitprocedure .
T-:Mixedconsignment ofTlandT2goods,specifiedinseparatecontinuation formsorloadinglistsfor
eachtypeofgoods.
(TheemptyspaceafterthesymbolTshouldbestruckthrough.)
T2L:DocumentprovingtheCommunity statusofthegoods.
DuringthetransitionalperiodfollowingtheaccessionofnewMemberStates,thesymbolsT2andT2Lshould
befollowed,whereappropritae ,bytheappropriate symbol,i.e.:
ES:Forgoodshavingthestatusof'Spanish'goods; '
PT:Forgoodshavingthestatusof'Portuguese 'goods.
BOX15a:COUNTRY OFDISPATCH /EXPORT
TheprovisionsofRegulation (EEC)No1736/75of24June1975(OJNoL183of14July1975,p.3)are
applicable .
BOX15b:REGIONOFDISPATCH /EXPORT
CodestobeadoptedbytheMemberStates.
BOX17a:COUNTRY OFDESTINATION
TheprovisionsofRegulation (EEC)No1736/75of24June1975(OJNoL183of14July1975,p.3)are
applicable .
BOX17b:REGION OFDESTINATION
CodestobeadoptedbytheMemberStates.
BOX18:NATIONALITY OFTHEMEANSOFTRANSPORT ONDEPARTURE /ARRIVAL
Thecodesadoptedforbox15aareapplicable .
BOX19:CONTAINER
Thecodesapplicable aregivenbelow:
0:goodsnottransported incontainers .
1:goodstransported incontainers .

15.9.86 OfficialJournaloftheEuropeanCommunities NoL263/77
BOX20:DELIVERY TERMS
Thecodesandstatements tobeentered,ifappropriate ,inthefirsttwosubdivisions ofthisboxaregiven
below:
Firstsubdivision /Meaning Secondsubdivision
lncoterm code lncoterm —ICC/ECE Placetobespecified
EXW EXWORKS localityofworks
FOR FREEONRAIL nameddeparturepoint
FAS FREEALONGSIDE SHIP namedportofshipment
FOB FREEONBOARD namedportofshipment
CFR COSTandFREIGHT (C&F) namedportofdestination
CIF COST,INSURANCE and
FREIGHT inamedportofdestination
EXS EXSHIP namedportofdestination
EXQ EXQUAY dutypaid named
port
DAF DELIVERY ATFRONTIER namedplaceofdeliveryatfrontier
DDP DELIVERED DUTYPAID namedplaceincountryofimportation '
FOA FOBAIRPORT namedairportofdeparture
FRC FREECARRIER namedpoint
DCPFREIGHT
CARRIAGE .j-PAIDTOnamedpointofdestination
CIPFREIGHT
.CARRIAGE
AND
INSURANCE „•PAIDTO namedpointofdestination
XXX DELIVERY TERMSOTHER
THANTHOSELISTEDABOVEnarrativedescription ofdeliveryterms
giveninthecontract
TheMemberStatesmayrequirethefollowingspecifications inthethirdsubdivision :
1:placesituatedintheterritoryoftheMemberStateconcerned .
2:placesituatedintheterritoryofanotherMemberState.
3:other(placesituatedoutsidetheCommunity ).
BOX21:NATIONALITY OFTHEACTIVE MEANSOFTRANSPORT ATTHEBORDER
Thecodesadoptedforbox15aareapplicable .
BOX22:INVOICE CURRENCY
Thecodesadoptedforbox15aareapplicable .Inaddition,whentheinvoiceisinECU,thecodetobeused
underthegeonomenclature is900(alpha-2equivalent :EU).
BOX24:NATURE OFTHETRANSACTION
Thelistofcodesapplicable isgivenbelow.
TheMemberStateswhichrequirethisitemofinformation mustuseallthesingledigitcodeslistedincolumnA
(excludingwhereapplicable ,code9),thisdigitbeingenteredintheleft-handsideofthebox.Theymayalso
provideforentryintheright-hand sideoftheboxofaseconddigitfromthelistincolumnB.

NoL263/78 Official "JournaloftheEuropeanCommunities15.9.86
A B
1:Purchase/sale,exceptpurchasesaleunderajoint
production contract;thiscodealsocovers
transactions compensated inkindandsupplieson
consignment orcommission1:Outrightpurchase/sale
(exceptasgivenbelow)
2:Consignment
3:Commission
4:Supplyforsale'onapproval'oraftertrial
5:Exchangeofgoodscompensated inkind
6:SaleforexportbyforeignertravellinginMember
Stateconcerned
2:Loans,forwhichachargeismade,hire,leasing;
thiscodecoverssuppliesofgoodsfortemporary
useinanothercountrywithouttransferof
ownership1:Loanorhire
2:Leasing
3:Operation withaviewtojobprocessing ,except
underjointproduction contract1:Operation forjobprocessing ,excludingrepair
andmaintenance
2:Repairandmaintenance againstpayment
3:Repairandmaintenance freeofcharge
4:Operationfollowingjobprocessing ,exceptunder
jointproduction contract1:Operation followingjobprocessing ,excluding
repairandmaintenance
2:Repairandmaintenance againstpayment
3:Repairandmaintenance freeofcharge
5:Supplyofgoodsunderjointproduction contract
(specifyprogramme in'Additional information '
box)1:Fordefencepurposes
2:Forcivilpurposes
6:Transactions withoutcompensation (financialor
otherwise )excluding repair,maintenance ,
returnedgoods,andstandardexchange1:Goodsenteredforwarehousing forforeign
account
2:Giftsbycountryofdispatchandfoodaidunder
EECRegulation
3:Disasterrelief(equipment )
4:Transactions withoutcompensation (financialor
otherwise )involvinggoodswhichwillnotbe
re-exported orcompensated bytheimportation
ofequivalent goods
5:Other
7:Returnedconsignments afterregistration ofthe
transaction undercodes1and2above1:Goodsonwhichpaymenthasbeenmade
2:Goodsonwhichnopaymenthasbeenmade
8:Standardexchange 1:Givingrisetopayment
2:Notgivingrisetopayment
9:Other
(tobespecifiedin'Additional information 'box)

15.9.86 OfficialJournaloftheEuropeanCommunities NoL263/79
BOX25:MODEOFTRANSPORT ATTHEBORDER '
Thelistofcodesapplicable isgivenbelow:
Codeformodesoftransport,postandotherconsignments
A.single-figure code(obligatory )
B.two-figure code(seconddigitoptionalforMemberStates)
A.B.Denomination
110Seatransport
12Railwaywagononsea-goingvessel.
16Poweredroadvehicleonsea-going vessel
17Trailerorsemi-trailer onsea-goingvessel
18Inlandwaterway vesselonsea-goingvessel
220Railtransport
23Roadvehicleonrail-wagon
330Roadtransport
440Airtransport
550Mail
770Fixedtransportinstallations
880Inlandwaterwaytransport
990Ownpropulsion
BOX26:INLAND MODEOFTRANSPORT
Thecodesadoptedforbox25areapplicable .
BOX27:PLACEOFLOADING /UNLOADING
CodestobeadoptedbytheMemberStates.
BOX28:FINANCIAL ANDBANKING DATA
CodestobeadoptedbytheMemberStates.
BOX29:OFFICE OFEXIT/ENTRY
Untilcodesareharmonized atCommunity level,theuseofcodestobeadoptedbytheMemberStatesis
optionalfortheMemberStates.
BOX33:COMMODITY CODE
Firstsubdivision (eightdigits)
Tobecompleted inaccordance withtheCommunity 'sgoodsnomenclature .
Secondsubdivision (threedigits)
Tobecompleted inaccordance withthenationalusertariffandTARIC(onenationalstatisticaldigitandtwo
Community digitsfortheapplication ofspecificCommunity measures .
Thirdsubdivision (threedigits)
■CodestobeadoptedbytheMemberStatesconcerned (fortheapplication ofnationalmeasures).
Fourthsubdivision (Additional TARICcode)(fourdigits)
Tobecompleted inaccordance withtheTARIC.
Fifthsubdivision (excisereference )(fourdigits)
CodestobeadoptedbytheMemberStatesconcerned .
BOX34a:COUNTRY OFORIGIN
Thecodesadoptedforbox15aareapplicable .

NoL263/80 OfficialJournaloftheEuropeanCommunities15.9.86
BOX34b:REGION OFORIGIN/PRODUCTION
CodestobeadoptedbytheMemberStatesconcerned .
BOX37:PROCEDURE (ONDISPATCH /EXPORT/ATDESTINATION /IMPORT )
A.Firstsubdivision :
Thecodestobegiveninthissubdivision makeuseofthosegiveninthesecondsubdivision ofbox1,which
theydevelopfurther.
Thesearefour-figurecodes,composedofatwo-digitcoderespresenting theprocedurerequested,followed
by.asecondtwo-digitcoderepresenting thepreviousprocedure .Thelistoftwo-digitcodesisgivenbelow.
FromthislisttheMemberStatesshallspecifywhichofthecodesmustbeused.
'Previousprocedure'shallbetakentomeantheprocedureunderwhich,beforebeingplacedunderthe
procedurerequested,thegoodswereplacedintheMemberStateinwhichtheformalitiesapplyingtothat
procedurearecarriedout,exceptwhen,totheoperator'sknowledge ,thegoodswereplacedunderthe
inwardoroutwardprocessingprocedureortheprocedureforprocessingundercustomscontrolinanother
MemberState.Inthesecases,oneoftheseprocedures isthepreviousprocedure .
Forexample :
goodsimportedforfurtherinwardprocessing (suspension system)afterhavingbeenplacedunderthe
inwardprocessingprocessingprocedure (suspension system)inanotherMemberState=5154(not
5100).
Itshouldbespecifiedthatwhenthepreviousprocedure isawarehousing procedure ,ortemporaryimport
forreturninanunalteredstate,orwhenthegoodshavecomefromafreezone,thecodeforthatsituation
shouldbeusedonlywhenthegoodshavenotbeenplacedunderacustomseconomicprocedure (inward
processing ,outwardprocessingandprocessingundercustomscontrol).
Forexample :
re-exportofgoodsimportedunderthecustomsinwardprocessingprocedure (suspension system)and
subsequently placedunderthecustomswarehouse procedure =3151(not3171).
(Firstoperation5100;secondoperation7151;re-export3151).
Similarly,inthecaseofreimportation ofgoodspreviouslytemporarily exported,placingunderoneofthe
abovementioned suspensiveprocedures istoberegardedasasimpleimportation underthatprocedure .
Indicationofthe'reimportation 'aspectistobegivenonlywhenthegoodsarereleasedforfree
circulation .
Forexample :
Entryforhomeuse(withsimultaneous entryforfreecirculation )ofgoodsexportedunderthecustoms
outwardprocessing procedureandplacedunderacustomswarehouse procedureonreimportation =
6121(not6171)(firstoperation :temporary export(OPR)=2100;secondoperation :customs
warehouse =7121;entryforhomeuse+freecirculation =6121).
Listofproceduresforcodingpurposes
(Twoofthesebasicelementsmustbecombinedtoproduceafour-figure code)
01:Freecirculation only
02:Freecirculation withapplication oftheinwardprocessing procedure (drawbacksystem)(')
05:Freecirculation withsimultaneous entryunderaninwardprocessing procedureotherthanthose
referredtoundercodes02and51
06:Freecirculation withsimultaneous entryofthegoodsunderatemporary useprocedure
(')CouncilDirectiveNo69/73/EECof4March1969ontheharmonization ofprovisionslaiddownbylaw,
regulationoradministrative actioninrespectofinwardprocessing (OJNoL58,8.3.1969,p.1).
CouncilRegulation (EEC)No1999/85of16July1985oninwardprocessing reliefarrangements —
Article1(2)(b)(seealsoparagraph (3)(o))(OJNoL188,20.7.1985,p.1).

15.9.86 OfficialJournaloftheEuropean Communities NoL263/81
07:Freecirculation withsimultaneous entryofthegoodsunderawarehouse procedure (including
placinginotherpremisesunderfiscalcontrol)
08(a):Goodsreleasedforfreecirculation undertheinwardprocessing procedure (drawback system)in
anotherMemberState(1)
10:Permanent dispatch/export
21:Temporary dispatch/exportunderthecustomsoutwardprocessing procedure (2)
22:Temporary dispatch/exportunderanoutwardprocessing procedureotherthanthatreferredto
undercode21
23:Temporary dispatch/exportforreturninanunalteredstate
24(a):Goodspreviously placedunderthecustomsoutwardprocessing procedure inanotherMember
State(2)
30:Redispatch /re-exportofCommunity goods
31:Redispatch /re-exportofgoodswhicharenotinfreecirculation
40:Homeusewithsimultaneous entryforfreecirculation
41:.Homeusewithsimultaneous entryforfreecirculation fortheinwardprocessing procedure
(drawback system)(')
42:Homeuseofgoodspreviously releasedforfreecirculation inthesameMemberState
43:Homeuseofgoodspreviously releasedforfreecirculation inanotherMemberStateororiginating in
anotherMemberState
44(a):Goodsreleasedforhomeuseandfreecirculation undertheinwardprocessingprocedure (drawback
system)inanotherMemberState(')
45:Partialentryforhomeusewithsimultaneous entryforfreecirculation andforawarehousing
procedure includingdepositinotherpremisesunderfiscalcontrol
46:Partialentryforhomeuseandplacingunderawarehousing procedure (includingdepositinother
premisesunderfiscalcontrol)ofgoodspreviously releasedforfreecirculation inanotherMember
Stateororiginating inanotherMemberState.
51:Inwardprocessing procedure (suspension system)(3)
52:Inwardprocessingprocedureotherthanthosereferredtoundercodes02and51
53:Temporary introduction forreturninanunalteredstate(temporary use)ortemporary importation
forreturninanunaltered state(4)
54(a):Goodsplacedorobtainedundertheinwardprocessingprocedure (suspension system)(3)carriedout
inanotherMemerState(andnotreleasedforfreecirculation there)
60:Reimportation withentryforfreecirculation only
61:Reimportation withsimultaneous entryforfreecirculation andhomeuse
62:Reintroduction withentryforhomeuseonly
65:Reimportation withsimultaneous entryforfreecirculation andaninwardprocessing procedure
otherthanthosereferredtoundercodes02and51
(')CouncilDirective69/73/EECof4March1969ontheharmonization ofprovisions laiddownbylaw,
regulation oradministrative actioninrespectofinwardprocessing (OJNoL58,8.3.1969,p.1).
CountilRegulation (EEC)No1999/85of16July1985oninwardprocessing reliefarrangements —
Article1(2)(b)(seealsoparagraph (3)(o))(OJNoL188,20.7.1985,p.1).
(2)CouncilDirective76/119/EECof18December 1975ontheharmonization ofprovisions laiddownby
law,regulationoradministrative actioninrespectofoutwardprocessing (OJNoL24,30.1.1976,p.58;
OJNoL165,25.6.1976,p.44;OJNoL180,18.7.1976,p.19).
(3)Regulation EECNo1999/85Article1(2)(a)(EEC)No1999/85(seealsoparagraph (3)(n)).
(4)CouncilRegulation (EEC)No3599/82of21December 1982on(EEC)No1999/85temporary import
arrangements (OJNoL376,31.12.1982,p.1.)

15.9.86 NoL263/82 OfficialJournaloftheEuropeanCommunities
66:Reimportation withsimultaneous entryforfreecirculation andatemporary useprocedureforreturn
inanunaltered state
67:Reimportation withsimultaneous entryforfreecirculation andawarehouse procedure (including
depositinotherpremisesunderfiscalcontrol)
71:Customswarehousing procedure(')includingdepositinotherpremisesundercustomscontrol
72:Warehousing ofnationalgoods(includingdepositinotherpremisesunderfiscalcontrol)
73:Warehousing ofCommunity —otherthannational—goods(includingdepositinotherpremises
underfiscalcontrol)
74:Warehousing ofgoodsenteredsimultaneously forfreecirculation fortheinwardprocessing
procedure (drawback system)(2)
75:Warehousing ofgoodsenteredsimultaneously fortheinwardprocessing procedure (suspension
system)(3)
76:Exportwarehousing ordepositinafreezonewithadvancepaymentofexportrefundsforproducts
orgoodsintendedforexportwithoutfurtherprocessing (4)
77:Warehousing withintentiontoexportwithadvancepaymentofexportrefundsforprocessed
productsandgoodsobtainedfrombasicproducts (5)
78:Freezoneexceptinthecaseprovidedforundercode76(6)
91:Procedure forprocessing goodsundercustomscontrolbeforeenteringthemforfree
circulation (7)
92(a):Goodsplacedorobtainedundertheprocedure forprocessing undercustomscontrol(7)another
MemberState(andnotreleasedforfreecirculation there)
93:Destruction (undercustomscontrol)
94:Permanent useundercustomscontrol
95:Suppliesforships'andaircraftstores
96:,Suppliesbyduty-andtax-freeshopsatportsandairports
NB:Thecode00maybeusedtoindicatenopreviousprocedure (i.e.asthethirdandfourthdigits
only).
(a)Thesecodescannotbeusedasthefirsttwodigitsoftheprodcedure code,butforonlytoindicate
thepreviousprocedure ,e.g.
4054=entryforfreecirculation andhomeuseofgoodspreviously placedunderIPR—
suspension systeminanotherMemberState.
(')CouncilDirective69/74/EECof4March1969ontheharmonization ofprovisions laiddownbylaw,
regulationoradministrative actionrelatingtocustomswarehousing procedures (OJNoL58,8.3.1969,
P-7).
(2)CouncilDirective69/73/EECof4March1969ontheharmonization ofprovisions laiddownbylaw,
regulation oradministrative actioninrespectofinwardprocessing (OJNoL58,8.3.1969,p.1).
CouncilRegulation (EEC)No1999/85of16July1985oninwardprocessing reliefarrangements —
Article1(2)(b)(seealsoparagraph (3)(o))(OJNoL188,20.7.1985,p.1).
(3)Regulation (EEC)No1999/85—Article1(2)(a)(seealsoparagraph (3)(n).
(4)CouncilRegulation (EEC)No565/80of4March1980ontheadvancepaymentofexportrefundsin
respectofagricultural products—Article5(2)(OJNoL62,7.3.1980,p.5).
(s)Regulation (EEC)No565/80—Article4(2).
()CouncilDirective69/75/EECof4March1969ontheharmonization ofprovisions laiddownbylaw,
regulation oradministrative actionrelatingtofreezones(OJNoL58,8.3.1969,p.11).
(7)CouncilRegulation (EEC)No2763/83of26September 1983onarrangements permitting goodstobe
processedundercustomscontrolbeforebeingputintofreecirculation (OJNoL272,5.10.1983,p.1).

15.9.86 OfficialJournaloftheEuropeanCommunities NoL263/83
B.Secondsubdivision
Untilthecodesareharmonized atCommunity level,codes(uptothreecharacters )tobeadoptedbythe
Member States.
BOX44:ADDITIONAL INFORMATION CODE
Untilthecodesareharmonized atCommunity level,thisboxwillnotbeused
BOX47:CALCULATION OFTAXES
Firstcolumn:Typeoftax
Untilthecodesareharmonized atCommunity level,codestobeadoptedbyMemberStates
Lastcolumn:Methodofpayment
Thecodesapplicable ,tobeselectedbytheMemberStatesconcerned ,aregivenbelow:
A:Immediate paymentbycashorequivalent
B:paymentincash
C:paymentbycrossedcheque(banktransfer)
D:Othere.g.directdebittoagent'scashaccount
E:Deferredorpostponed payment
F:Deferredpayment—customssystem(Directive78/453)
G:Postponed payment—VATsystem(Article23SixthVATDirective )
H:GoodsimportedonbehalfofVATregisteredconsignee
J:Payment bypostofficeadministration (postalconsignments )or(other)Government orother
department
K:Excisecreditorrebate
L:Securityorguaranteed payment
M:Securityincludingcashdeposit
N:Individual cashdeposit
P:Fromagent'scashaccount
Q:Fromdeferment account
R:Guarantee
S:Individualguaranteeaccount—standingauthority
T:Fromagent'sguarantee account
U:Fromtrader'sguarantee
V:Fromtrader'sguarantee
O:Guarantee lodgedwithIntervention Agency
W:Agent'sgeneralbond
X:Trader'sgeneralbond
Y:Ordinarybond
Z:Undertaking
BOX49:WAREHOUSE IDENTIFICATION
CodestobeadoptedbytheMemberStates
BOX51:INTENDED TRANSIT OFFICES ANDCOUNTRIES
Indication ofcountries
Thelistofcodesapplicable isgivenbelow:
B: Belgium LU:Luxembourg ,
DK:Denmark NL:Netherlands
D:Germany GB:UnitedKingdom
EL: Greece CH:Switzerland
FR: France A: Austria
IRL:Ireland ES:Spain
IT:Italy PT:Portugal

15.9.86 NoL263/84 OfficialJournaloftheEuropeanCommunities
BOXNr.52:GUARANTEE
Typeofguarantee :
Thelistofcodesapplicable isgivenbelow:
Situation Code Otherindications necessary
Forcomprehensive guarantee1 —Noofcertificate
—guaranteeoffice
Forindividual guarantee2
Forcashdepositguarantee3
Forflat-rateguarantee4 —guaranteevoucherNo
ForguaranteeunderTitleIII(Article31)of
Regulation (EEC)No223/775
Forguarantee not.required (TitleIVof
Regulation (EEC)No222/77)6
Guarantee notrequiredforthejourney
betweentheofficeofdeparture andthe
officeoftransit(Article40ofRegulation
(EEC)No222/77) 7
Guarantee notrequiredforcertainpublic
bodies 8
Indication ofcountries :
Thecodesadoptedforbox51areapplicable
BOX53:OFFICEOFDESTINATION (ANDCOUNTRY )
Thecodesadoptedforbox51areapplicable