‘ANNEX C

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

INTRODUCTORY NOTES

1. The formats, codes and, if applicable, the structure of the data elements included in this Annex are applicable in relation with the data requirements for declarations notifications and proof of the customs status of Union goods as provided for in Annex D to Delegated Regulation (EU) 2015/2446.

2. The formats, codes and, if applicable, the structure of the data elements defined in this Annex shall apply to declarations, notifications and proof of the customs status of Union goods made by using an electronic data processing technique as well as to paper-based declarations, notifications and proof of the customs status of Union goods.

3. Title I includes the formats of the data elements.

4. Whenever the information in a declaration, notification or proof of the customs status of Union goods dealt with in Annex D to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title II shall be applied.

5. The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows: a alphabetic n numeric an alphanumeric The number following the code indicates the admissible data length. The following applies. The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point. Examples of field lengths and formats: a1 1 alphabetic character, fixed length n2 2 numeric characters, fixed length an3 3 alphanumeric, fixed length a..4 up to 4 alphabetic characters n..5 up to 5 numeric characters an..6 up to 6 alphanumeric characters n..7,2 up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float

6. The cardinality at header level included in the table in Title I of this Annex indicates how many times the data element may be used at header level within a declaration, notification or proof of the customs status of Union goods.

7. The cardinality at item level included in the table in Title I of this Annex indicates how many times the data element may be repeated in relation with the declaration item concerned.

8. National codes can be used by Member States for data elements 1/11 Additional procedure, 2/2 Additional information, 2/3 Documents produced, certificates and authorisations, additional references, 4/3 Calculation of taxes (Tax type), 4/4 Calculation of taxes (Tax base) and 6/17 Commodity code (national additional codes). Member States shall notify the Commission of the list of national codes used for these data elements. The Commission shall publish the list of those codes.

TITLE I

Formats and cardinality of the common data requirements for declarations and notifications

D.E. order number D.E. name D.E. format (Type/length) Code-list in Title II (Y/N) Header level cardinality Item level cardinality Notes 1/1 Declaration type a2 Y 1x 1/2 Additional declaration type a1 Y 1x 1/6 Goods item number n..5 N 1x 1/8 Signature/ authentication an..35 N 1x 1/10 Procedure Requested procedure code: an2 + Previous procedure code: an2 Y 1x 1/11 Additional procedure Union codes: a1 + an2 OR National codes: n1 + an2 Y 99x The Union codes are further specified in Title II 2/1 Simplified declaration/Previous documents Previous document type: an..3 + Previous document reference: an..35 + Goods item identifier: n..5 + Type of packages: an..2 Number of packages: n..8 Measurement unit and qualifier, if applicable: an..4 + Quantity: n..16,6 Y 9,999x 99x The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4. 2/2 Additional information Coded version (Union codes): n1 + an4 OR (national codes): a1 +an4 OR Free text description: an..512 Y 99x 99x The Union codes are further specified in Title II 2/3 Documents produced, certificates and authorisations, additional references Document type (Union codes): a1+ an3 + (if applicable) Document identifier: an..35 OR Document type (national codes): n1+an3 + (if applicable) Document identifier: an..35 + (if applicable) Issuing authority name: an..70 + Date of validity: n8 (yyyymmdd) + Measurement unit and qualifier, if applicable: an..4 + Quantity: n..16,6 + Currency code: a3 + Amount: n..16,2 Y 99x 99x The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4. The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. 2/4 Reference number/UCR an..35 N 1x 1x This data element may take the form of WCO (ISO 15459) codes or equivalent. 2/5 LRN an..22 N 1x 2/6 Deferred payment an..35 N 1x 2/7 Identification of warehouse Warehouse type: a1 + Warehouse identifier: an..35 Y 1x 3/1 Exporter Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 N 1x 1x Country code: The Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission Implementing Regulation (EU) No 2020/1470 of 12 October 2020 on the nomenclature of countries and territories (1) for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2 - 21). The Commission regularly publishes regulations updating the list of country codes. In case of groupage consignments, where paper-based declarations are used, code ‘00200’ may be used together with a list of exporters in accordance with the notes described for D.E. 3/1 Exporter in Title II of Annex D to Delegated Regulation (EU) 2015/2446. 3/2 Exporter identification no an..17 N 1x 1x The structure of the EORI number is defined in Title II. The structure of a third country unique identification number recognised by the Union is defined in Title II. 3/15 Importer Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 N 1x The country code as defined for D.E. 3/1 Exporter shall be used. 3/16 Importer identification no an..17 N 1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 3/17 Declarant Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 N 1x The country code as defined for D.E. 3/1 Exporter shall be used. 3/18 Declarant identification no an..17 N 1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no 3/19 Representative Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + N 1x The country code as defined for D.E. 3/1 Exporter shall be used. 3/20 Representative identification no an..17 N 1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 3/21 Representative status code n1 Y 1x 3/24 Seller Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 N 1x 1x The country code as defined for D.E. 3/1 Exporter shall be used. 3/25 Seller identification no an..17 N 1x 1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 3/26 Buyer Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 N 1x 1x The country code as defined for D.E. 3/1 Exporter shall be used. 3/27 Buyer identification no an..17 N 1x 1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 3/37 Additional supply chain actor(s) identification no Role code: a..3 + Identifier: an..17 Y 99x 99x The role codes for the additional supply chain actors are defined in Title II. The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 3/39 Holder of the authorisation identification no Authorisation type code: an..4 + Identifier: an..17 N 99x The codes defined in Annex A for D.E. 1/1 Application/ Decision code type shall be used for the authorisation type code. The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 3/40 Additional fiscal references identification no Role code: an3 + VAT identification number: an..17 Y 99x 99x The role codes for the additional fiscal references are defined in Title II. 3/41 Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification no an..17 N 1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 3/45 Person providing a guarantee identification no an..17 N 1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 3/46 Person paying the customs duty identification no an..17 N 1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 4/1 Delivery terms Coded version: INCOTERM code: a3 + UN/LOCODE: an..17 OR Free text description: INCOTERM code: a3 + Country code: a2 + Location name: an..35 Y 1x The codes and headings describing the commercial contract are defined in Title II. The code provided for the description of the location shall adhere to the pattern of UN/LOCODE. If no UN/LOCODE is available for the location, use the country code as provided for D.E. 3/1 Exporter followed by the name of the location. 4/3 Calculation of taxes — Tax type Union codes: a1 + n2 OR National codes: n1 + an2 Y 99x The Union codes are further specified in Title II 4/4 Calculation of taxes — Tax base Measurement unit and qualifier, if applicable: an..6 + Quantity: n..16,6 OR Amount: n..16,2 N 99x The measurement units and qualifiers defined in TARIC should be used. In such case, the format of the measurement units and qualifiers will be an..6, but will never have n..6 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers can be used. Their format will be n..6. 4/5 Calculation of taxes — Tax rate n..17,3 N 99x 4/6 Calculation of taxes — Payable tax amount n..16,2 N 99x 4/7 Calculation of taxes — Total n..16,2 N 1x 4/8 Calculation of taxes — Method of payment a1 Y 99x 4/9 Additions and deductions Code: a2 + Amount: n..16,2 Y 99x 99x 4/10 Invoice currency a3 N 1x The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency. 4/11 Total amount invoiced n..16,2 N 1x 4/12 Internal currency unit a3 N 1x The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency. 4/13 Valuation indicators an4 Y 1x 4/14 Item price/amount n..16,2 N 1x 4/15 Exchange rate n..12,5 N 1x 4/16 Valuation method n1 Y 1x 4/17 Preference n3 (n1+n2) Y 1x The Commission will publish at regular intervals the list of the combinations of codes usable together with examples and notes. 4/18 Value Currency code: a3 + Value: n..16,2 N 1x The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency. 4/19 Transport costs to the final destination Currency code: a3 + Amount: n..16,2 N 1x The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency. 5/8 Country of destination code a2 N 1x 1x The country code as defined for D.E. 3/1 Exporter shall be used. In the context of transit operations, the ISO 3166 alpha-2 country code shall be used. 5/9 Region of destination code an..9 N 1x 1x Codes are defined by the Member State concerned. 5/14 Country of dispatch/export code a2 N 1x 1x The country code as defined for D.E. 3/1 Exporter shall be used. 5/15 Country of origin code a2 N 1x The country code as defined for D.E. 3/1 Exporter shall be used. 5/16 Country of preferential origin code an..4 N 1x The country code as for D.E. 3/1 Exporter shall be used. Where the proof of origin refers to a group of countries use the numeric identifier codes specified in the integrated tariff established in accordance with Article 2 of Council (EEC) Regulation No 2658/87. 5/23 Location of goods Country: a2 + Type of location: a1 + Qualifier of the identification: a1 + Coded Identification of location: an..35 + Additional identifier: n..3 OR Free text description Street and number: an..70 + Postcode: an..9 + City: an..35 Y 1x The structure of the code is defined in Title II. 5/26 Customs office of presentation an8 N 1x The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). 5/27 Supervising customs office an8 N 1x The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). 5/31 Date of acceptance n8 (yyyymmdd) N 1x 1x 6/1 Net mass (kg) n..16,6 N 1x 6/2 Supplementary units n..16,6 N 1x 6/5 Gross mass (kg) n..16,6 N 1x 1x 6/8 Description of goods an..512 N 1x 6/9 Type of packages an..2 N 99x The code-list corresponds to the latest version of UN/ECE Recommendation 21. 6/10 Number of packages n..8 N 99x 6/11 Shipping marks an..512 N 99x 6/13 CUS code an8 N 1x Code assigned within the European Customs Inventory of Chemical Substances (ECICS). 6/14 Commodity code — Combined nomenclature code an..8 N 1x 6/15 Commodity code — TARIC code an2 N 1x To be completed in accordance with the TARIC code (two characters for the application of specific Union measures in respect of formalities to be completed at destination). 6/16 Commodity code — TARIC additional code(s) an4 N 99x To be completed in accordance with the TARIC codes (additional codes). 6/17 Commodity code — National additional code(s) an..4 N 99x Codes to be adopted by the Member States concerned. 6/18 Total packages n..8 N 1x 6/19 Type of goods an..3 N 1x UPU code-list 136 shall be used. 7/2 Container n1 Y 1x 7/4 Mode of transport at the border n1 Y 1x 7/5 Inland mode of transport n1 N 1x The codes provided for in Title II as regards D.E. 7/4 Mode of transport at the border shall be used. 7/9 Identity of means of transport on arrival Type of identification: n2 + Identification number: an..35 N 1x The codes defined in Title II for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification. 7/10 Container identification number an..17 N 9,999x 9,999x 7/15 Nationality of active means of transport crossing the border a2 N 1x 1x The country code as defined for D.E. 3/1 Exporter shall be used. 8/1 Quota order number an6 N 1x 8/2 Guarantee type Guarantee type: an 1 Y 9x 8/3 Guarantee reference GRN: an..24 + Access code: an..4 + Currency code: a3 + Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 + Customs office of guarantee: an8 OR Other guarantee reference: an..35+ Access code: an..4 + Currency code: a3 + Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 + Customs office of guarantee: an8 N 99x The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). 8/5 Nature of transaction n..2 N 1x 1x The single digit codes listed in column A of the table provided for under Article 10(2) of Commission Regulation (EC) No 113/2010 (2) shall be used. Where paper-based customs declarations are used, this digit will be entered in the left-hand side of box 24. Member States may also provide for a second digit from the list in column B of that table to be collected. Where paper-based customs declarations are used, the second digit must be entered in the right-hand side of box 24. 8/6 Statistical value n..16,2 N 1x

TITLE II

Codes in relation with the common data requirements for declarations and notifications

CODES

1. INTRODUCTION

This Title contains the codes to be used on standard electronic and paper-based declarations and notifications.

2. CODES

1/1. Declaration type

IM : For trade with countries and territories situated outside of the customs territory of the Union. For placing goods under a customs procedure referred to in columns H1 to H4, H6 and I1 of the data requirements table in Title I of Annex D to Delegated Regulation (EU) 2015/2446. For placing non-Union goods under a customs procedure in the context of trade between Member States. CO : — Union goods subject to specific measures during the transitional period following the accession of new Member States. — Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC (3) or Council Directive 2008/118/EC (4) are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply as referred to in column H5 of the data requirements table in Title I of Annex D to Delegated Regulation (EU) 2015/2446.

1/2. Additional Declaration type

A for a standard customs declaration (under Article 162 of the Code) B for a simplified declaration on occasional basis (under Article 166(1) of the Code C for a simplified customs declaration with regular use (under Article 166(2) of the Code) D for lodging a standard customs declaration (such as referred to under code A) in accordance with Article 171 of the Code E for lodging a simplified declaration (such as referred to under code B) in accordance with Article 171 of the Code F for lodging a simplified declaration (such as referred to under code C) in accordance with Article 171 of the Code R Retrospective lodgement of an export or re-export declaration in accordance with Article 249 of Delegated Regulation (EU) 2015/2446 and Article 337 of Implementing Regulation (EU) 2015/2447) X for a supplementary declaration of simplified declarations covered by B and E Y for a supplementary declaration of simplified declarations covered by C and F Z for a supplementary declaration under the procedure covered under Article 182 of the Code

1/10. Procedure

The codes to be entered in this subdivision are four-digit codes, composed of a two-digit code representing the procedure requested, followed by a second two-digit code representing the previous procedure. The list of two-digit codes is given below.

‘Previous procedure’ means the procedure under which the goods were placed before being placed under the procedure requested.

It should be noted that where the previous procedure is customs warehousing or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under inward or outward processing or end-use.

Similarly, where goods previously temporarily exported are re-imported and released for free circulation after having been placed under customs warehousing, temporary admission or in a free zone this is regarded as simple re-importation after temporary export.

For example: entry for home use with simultaneous entry for free circulation of goods exported under outward processing and placed under customs warehousing upon re-importation = 6121 (not 6171). (First operation: temporary export under outward processing = 2100; second operation: storage in a customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121).

The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure.

For example: 4054 = entry for free circulation and home use of goods previously placed under inward processing in another Member State.

List of procedures for coding purposes

Two of these basic elements must be combined to produce a four-digit code.

00 This code is used to indicate that there is no previous procedure (a) 01 Release for free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC or Directive 2008/118/EC are applicable and parts of that territory in which those provisions do not apply, or in the context of trade between the parts of that territory where those provisions do not apply Example : Non-Union goods arriving from a third country, released for free circulation in Germany and sent on to the Canary Islands. 07 Release of goods for free circulation simultaneously placed under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid. Explanation : This code is to be used where the goods are released for free circulation but where VAT and excise duties have not been paid. Examples : Imported raw sugar is released for free circulation but VAT has not been paid. While the goods are placed in a warehouse or approved area other than customs warehouse, payment of the VAT is suspended. Imported mineral oils are released for free circulation and no VAT has been paid. While the goods are stored in a tax warehouse, payment of VAT and excise duties is suspended. 40 Simultaneous release for free circulation and home use of goods. Entry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union. Entry for home use of goods in the context of trade referred to in Article 1(3) of the code. Examples: — Goods coming from Japan with payment of customs duty, VAT and when applicable excise duties. — Goods coming from Andorra and entered for home use in Germany — Goods arriving from Martinique and entered for home use in Belgium. 42 Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise-duty suspension. Entry for home use of Union goods, in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC and Directive 2008/118/EC are not applicable and parts of that territory in which those provisions are applicable, which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension. Explanation : Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by intra-Union supply or transfer of the goods to another Member State. In that case the VAT and, where applicable, the excise duty will be due in the Member State of final destination. In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification no. Examples : Non-Union goods are released for free circulation in one Member State and are the subject of a VAT-exempt supply to another Member State. The VAT formalities are dealt with by a customs agent who is a tax representative using the intra-Union VAT system. Non-Union goods subject to excise duties imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC. 43 Simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States. Example : Release for free circulation of agricultural products subject, during a special transitional period following the accession of new Member States, to a special customs procedure or special measures between the new Member States and the rest of the Union. 44 End-use Release for free circulation and home use under a duty exemption or at a reduced rate of duty on account of their specific use. Example : Release for free circulation of non-Union engines for integration into a civil aircraft built in the European Union. Non-union goods for integration in certain categories of ships, boats and other vessels and for drilling or production platforms. 45 Release of goods for free circulation and partial entry for home use for either VAT or excise duties and their placing in a warehouse other than customs warehouses. Explanation : This code is to be used for goods which are subjected to both VAT and excise duties and where only one of these categories of taxes are paid when the goods are released for free circulation. Examples : Non-Union cigarettes are released for free circulation and VAT has been paid. While the goods are in the tax warehouse, the payment of excise duties is suspended. Excise goods imported from a third country or from a third territory referred to in Article 5(3) of Directive 2008/118/EC are released for free circulation. The release for free circulation is immediately followed by a movement under excise duty suspension initiated by a registered consignor at the place of importation, in accordance with Article 17(1)(b) of Directive 2008/118/EC, to a tax warehouse in the same Member State. 46 Import of processed products obtained from equivalent goods under the outward- processing procedure before exportation of goods they are replacing. Explanation : Prior import in accordance with Article 223(2)d) of the Code. Example : Import of tables manufactured from non-Union wood before placing Union wood under outward processing. 48 Entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods. Explanation : Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code. 51 Placing goods under inward processing procedure. Explanation : Inward processing in accordance with Article 256 of the Code. 53 Placing of goods under temporary admission. Explanation : Placing of non-Union goods intended for re-export under the temporary admission procedure. May be used in the customs territory of the Union, with total or partial relief from import duties in accordance with article 250 of the Code. Example : Temporary admission, e.g. for an exhibition. 54 Inward processing in another Member State (without their being released for free circulation in that Member State) (a). Explanation : This code is used to record the operation for the purposes of statistics on intra-Union trade. Example : Non-Union goods are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154). 61 Re-importation with simultaneous release for free circulation and home use of goods. Explanation : Goods re-imported from a third country with payment of the customs duties and VAT. 63 Re-importation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension. Explanation : Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because that the re-importation is followed by intra-Union supply or transfer of the goods to another Member State. In such a case the VAT and, where applicable, the excise duty, will be due in the Member State of final destination. In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification no. Examples : Re-importation after outward processing or temporary export, with any VAT debt being charged to a tax representative. Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT- exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of re-importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC. 68 Re-importation with partial entry for home use and simultaneous release for free circulation and placing of goods under warehousing other than customs warehousing procedure. Explanation : This code is to be used for goods which are subject to both VAT and excise duties and where only one of those categories of taxes is paid when the goods are released for free circulation. Example : Processed alcoholic beverages are re-imported and placed in a tax warehouse. 71 Placing of goods under the customs warehousing procedure. 76 Placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the Code. Example : Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 (1) of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (OJ L 329, 25.11.2006, p. 7)). Following the release for free circulation, application for repayment or remission of import duty based on the goods being defective or not complying with the terms of the contract (Art.118 of the Code). In accordance with Article 118 (4) of the Code the goods in question may be placed under the customs warehousing procedure instead of having to be taken out of the customs territory of Union in order for the repayment or remission to be granted. 77 Manufacturing of Union goods under customs supervision by the customs authorities and under customs control (within the meaning of Art. 5(27) and (3) of Code) prior to exportation and payment of export refunds. Example : Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products (OJ L 325, 24.11.2006, p. 12)). 78 Placing of goods under free-zone. (a) 95 Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid. Explanation : This code is to be used in the context of trade referred to in Article 1 (3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where neither VAT nor excise duties have been paid. Example : Cigarettes from the Canary Islands are brought to Belgium and stored in a tax warehouse; payment of VAT and excise duties is suspended. 96 Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where either VAT or, when applicable, excise duties have been paid and the payment of the other tax is suspended. Explanation : This code is to be used in the context of trade referred to in Article 1 (3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where either VAT or excise duties have been paid and the payment of the other tax is suspended. Example : Cigarettes from the Canary Islands are brought to France and stored in a tax warehouse; VAT has been paid and the payment of excise duties is suspended.

Procedure codes used in the context of customs declarations

Columns (table heading in Annex D to Delegated Regulation (EU) 2015/2446) Declarations Union procedure codes, where appropriate H1 Declaration for release for free circulation and special procedure — specific use — declaration for end-use 01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68 H2 Special procedure — storage — declaration for customs warehousing 71 H3 Special procedure — specific use — declaration for temporary admission 53 H4 Special procedure — processing — declaration for inward processing 51 H5 Declaration for the introduction of goods in the context of trade with special fiscal territories 40, 42, 61, 63, 95, 96 H6 Customs declaration in postal traffic for release for free circulation 01, 07, 40 I1 Import Simplified declaration 01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68

1/11. Additional procedure

Where this data element is used to specify a Union procedure, the first character of the code identifies a category of measures in the following manner:

Inward processing Axx Outward processing Bxx Relief Cxx Temporary admission Dxx Agricultural products Exx Other Fxx





Inward processing (Article 256 of the Code)

Code Description Import A04 Goods which are placed under an inward processing procedure (VAT only) A10 Destruction of goods under inward processing





Outward processing (Article 259 of the Code)

Code Description Import B02 Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge). B03 Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system) B06 Processed products returning – VAT only





Relief from import duties (Council Regulation (EC) No 1186/2009) (*1)

Code Description Article No C01 Personal property imported by natural persons transferring their normal place of residence to the customs territory of the Union 3 C02 Trousseaux and household effects imported on the occasion of a marriage 12(1) C03 Presents customarily given on the occasion of a marriage 12(2) C04 Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union 17 C06 School outfits, educational materials and related household effects 21 C07 Consignments of negligible value 23 C08 Consignments sent from one private individual to another 25 C09 Capital goods and other equipment imported on the transfer of activities from a third country into the Union 28 C10 Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity 34 C11 Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009) 42 C12 Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009 43 C13 Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools) 44-45 C14 Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union 51 C15 Laboratory animals and biological or chemical substances intended for research 53 C16 Therapeutic substances of human origin and blood-grouping and tissue-typing reagents 54 C17 Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment 57 C18 Reference substances for the quality control of medicinal products 59 C19 Pharmaceutical products used at international sports events 60 C20 Goods for charitable or philanthropic organisations - basic necessities imported by State organisations or other approved organisations 61 (1)(a) C21 Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind 66 C22 Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools) 67(1)(a) and 67(2) C23 Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools) 67(1)(b) and 67(2) C24 Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools) 68(1)(a) and 68(2) C25 Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools) 68(1)(b) and 68(2) C26 Goods imported for the benefit of disaster victims 74 C27 Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union 81(a) C28 Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities 82(a) C29 Goods to be used by monarchs or heads of state 85 C30 Samples of goods of negligible value imported for trade promotion purposes 86 C31 Printed advertising matter 87 C32 Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event 90(a) C33 Goods imported for examination, analysis or test purposes 95 C34 Consignments sent to organisations protecting copyrights or industrial and commercial patent rights 102 C35 Tourist information literature 103 C36 Miscellaneous documents and articles 104 C37 Ancillary materials for the stowage and protection of goods during their transport 105 C38 Litter, fodder and feeding stuffs for animals during their transport 106 C39 Fuel and lubricants present in land motor vehicles and special containers 107 C40 Materials for the construction, upkeep, or ornamentation of memorials to, or cemeteries for, war victims 112 C41 Coffins, funerary urns and ornamental funerary articles 113 C42 Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking) 9(1) C43 Personal property entered for free circulation by a natural person having intention to establish his normal place of residence in the customs territory of the Union (duty-free admission subject to an undertaking) 10 C44 Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union 20 C45 Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union 35 C46 Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen 38 C47 Seeds, fertilizers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country 39 C48 Goods contained in the personal luggage and exempted from VAT 41 C49 Goods for charitable or philanthropic organisations - goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons 61 (1)(b) C50 Goods for charitable or philanthropic organisations - equipment and office materials sent free of charge 61 (1)(c) C51 Cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union 81(b) C52 Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the Union 81(c) C53 Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events 81(d) C54 Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities 82(b) C55 Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty 82(c) C56 Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise 89 C57 Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event 90 (1)(b) C58 Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used 90 (1)(c) C59 Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event 90 (1)(d) C60 Trousseaux and household effects imported on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee) 12(1), 15(1)(a) C61 Presents customarily given on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee) 12(2), 15(1)(a)





Temporary admission

Code Description Article No D01 Pallets (including pallet spare parts, accessories and equipment) 208 and 209 D02 Containers (including container spare parts, accessories and equipment) 210 and 211 D03 Means of road, rail, air, sea and inland waterway transport 212 D04 Personal effects and goods for sports purposes imported by travelers 219 D05 Welfare material for seafarers 220 D06 Disaster relief material 221 D07 Medical, surgical and laboratory equipment 222 D08 Animals (twelve months or more) 223 D09 Goods for use in frontier zone 224 D10 Sound, image or data carrying media 225 D11 Publicity material 225 D12 Professional equipment 226 D13 Pedagogic material and scientific equipment 227 D14 Packings, full 228 D15 Packings, empty 228 D16 Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles 229 D17 Special tools and instruments 230 D18 Goods subject to tests, experiments or demonstrations. 231(a) D19 Goods, subject to satisfactory acceptance tests, provided for in a sales contract 231(b) D20 Goods used to carry out tests, experiments or demonstrations without financial gain (six months). 231(c) D21 Samples 232 D22 Replacement means of production (six months) 233 D23 Goods for events or for sale 234(1) D24 Goods for approval (six months) 234(2) D25 Works of art, collectors' items and antiques 234(3)(a) D26 Goods other than newly manufactured ones imported with a view to their sale by auction 234(3)(b) D27 Spare parts, accessories and equipment 235 D28 Goods imported in particular situations having no economic effect 236(b) D29 Goods imported for a period not exceeding three months 236(a) D30 Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory. 216 D51 Temporary admission with partial relief from import duty 206





Agricultural products

Code Description Import E01 Use of the unit price for the determination of the customs value for certain perishable goods (Article 74(2)(c) of the Code and Article 142(6)) E02 Standard import values (for example: Regulation (EU) No 543/2011) (*2) (*3)





Other

Code Description Import F01 Relief from import duties for returned goods (Article 203 of the Code) F02 Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods) F03 Relief from import duties for returned goods (Special circumstances provided for in Article 158(3) of Delegated Regulation (EU) 2015/2446 repair or restoration) F04 Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205(1) of the Code) F05 Relief from import duties and from VAT and/or excise duties for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC) F06 A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC. F07 Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the Code (Article 205(2) of the Code) F15 Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code) F16 Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union. F21 Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that state F22 Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union on board factory-ships registered or recorded in a Member State and flying the flag of the state F44 Release for free circulation of processed products when Article 86(3) of Code) is to be applied F45 Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC (*4)) F46 Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the Code F47 Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code F48 Import under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC. F49 Import under the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of Directive 2006/112/EC.

2/1. Simplified declaration/Previous document

This data element consists of alphanumeric codes.

Each code has three components. The first component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The second component (an..35) represents the data needed to recognise that document, either its identification number or another recognisable reference. The third component (an..5) is used to identify which item of the previous document is being referred to.

Where a paper-based customs declaration is lodged, the three components are separated by dashes (-).

1. The first component (an..3)

Choose the abbreviation for the document from the ‘list of abbreviations for documents’ below.

List of abbreviations for documents

(numeric codes extracted from the 2014b UN Directories for electronic data interchange for administration, commerce and transport: List of code for data element 1001, Document/message name, coded.)

Container list 235 Delivery note 270 Packing list 271 Proforma invoice 325 Temporary storage declaration 337 Entry summary declaration 355 Commercial invoice 380 House waybill 703 Master bill of lading 704 Bill of lading 705 House bill of lading 714 Rail consignment note 720 Road consignment note 730 Air waybill 740 Master air waybill 741 Despatch note (post parcels) 750 Multimodal/combined transport document 760 Cargo manifest 785 Bordereau 787 Union/common transit declaration — Mixed consignments (T) 820 External Union/common transit declaration (T1) 821 Internal Union/common transit declaration (T2) 822 Control document T5 823 Proof of the customs status of Union goods T2L 825 TIR carnet 952 ATA carnet 955 Reference/date of entry in the declarant’s records CLE Information sheet INF3 IF3 Cargo manifest — simplified procedure MNS Declaration/notification MRN MRN Internal Union transit Declaration — Article 227 of the Code T2F Proof of the customs status of Union goods T2LF T2G T2M proof T2M Simplified declaration SDE Other ZZZ

Code ‘CLE’, included in this list stands for ‘date and reference of the entry in the declarant’s records’. (Article 182(1) of the Code). The date is coded as follows: yyyymmdd.

2. The second component (an..35)

The identification number or another recognisable reference of the document is inserted here.

In case the MRN is referred to as previous document, the reference number shall have the following structure:

Field Content Format Examples 1 Last two digits of year of formal acceptance of the declaration (YY) n2 15 2 Identifier of the country where the declaration /proof of the customs status of Union goods/ notification is lodged (alpha 2 country code) a2 RO 3 Unique identifier for message per year and country an 12 9876AB889012 4 Procedure identifier a1 B 5 Check digit an1 5

Fields 1 and 2 as explained above.

Field 3 shall be filled in with an identifier for the message concerned. The way that field is used is under the responsibility of national administrations but each message handled during one year within the given country must have a unique number in relation to the procedure concerned.

National administrations that want to have the reference number of the competent customs office included in the MRN, may use up to the first 6 characters to represent it.

Field 4 shall be filled in with an identifier of the procedure as defined in the table below.

Field 5 shall be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN.

Codes to be used in field 4 Procedure identifier:

Code Procedure Corresponding columns in the table of Title I, Chapter 2 to Delegated Regulation (EU) 2015/2446 A Export only B1, B2, B3 or C1 B Export and exit summary declaration Combinations of A1 or A2, with B1, B2, B3 or C1 C Exit summary declaration only A1 or A2 D Re-export notification A3 E Dispatch of goods in relation with special fiscal territories B4 J Transit declaration only D1, D2 or D3 K Transit declaration and exit summary declaration Combinations of D1, D2 or D3 with A1 or A2 L Transit declaration and entry summary declaration Combinations of D1, D2 or D3 with F1a, F2a, F3a, F4a or F5 M Proof of the customs status of Union goods/Customs goods manifest E1, E2 R Import declaration only H1, H2, H3, H4, H6, H7 (*5) or I1 S Import declaration and entry summary declaration Combinations of H1, H2, H3, H4, H6, H7 (*5) or I1 with F1a, F2a, F3a, F4a or F5 T Entry summary declaration only F1a, F1b, F1c, F1d, F2a, F2b, F2c, F2d, F3a, F3b, F4a, F4b, F4c or F5 V Introduction of goods in relation with special fiscal territories H5

3. The third component (n..5)

The item number of the goods concerned as provided in D.E. 1/6. Goods item number on the summary declaration or previous document.

Examples:

— The declaration item concerned was the 5th item on the T1 transit document (previous document) to which the office of destination has assigned the number ‘238 544’. The code will therefore be ‘821-238544-5’. (‘821’ for the transit procedure, ‘238544’ for the document's registration number (or the MRN for the NCTS operations) and ‘5’ for the item number).

— Goods were declared through a simplified declaration. The MRN ‘16DE9876AB889012R1’ has been allocated. In the supplementary declaration, the code will therefore be ‘SDE-16DE9876AB889012R1’. (‘SDE’ for the simplified declaration, ‘16DE9876AB889012R1’ for the MRN of the document).

If the above document is drawn up using the paper-based customs declaration (SAD), the abbreviation will comprise the codes specified for the first subdivision of D.E. 1/1 Declaration type (IM, CO and EU).

Where, in the case of paper-based transit declarations, more than one reference has to be entered, and the Member States provide that a coded information shall be used, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.

2/2. Additional information

A five-digit code is used to encode additional information of a customs nature. This code follows the additional information unless the Union law provides for the code to be used in place of the text.

Example: Where the declarant and the consignor are the same person, code 00300 shall be entered.

The Union law provides for certain additional information to be entered in data elements other than D.E. 2/2 Additional information. However, such additional information should be coded according to the same rules as the information to be specifically entered in D.E. 2/2 Additional information.

Additional information - code XXXXX

General category — Code 0xxxx

Legal basis Subject Additional information Code Article 163 of Delegated Regulation (EU) 2015/2446 Application for authorisation for the use of a special procedure other than transit based on the customs declaration ‘Simplified authorisation’ 00100 Title II of Annex D to Delegated Regulation (EU) 2015/2446 Several occurrences of documents or parties. ‘Various’ 00200 Title II of Annex D to Delegated Regulation (EU) 2015/2446 Identity between declarant and consignor ‘Consignor’ 00300 Title II of Annex D to Delegated Regulation (EU) 2015/2446 Identity between declarant and exporter ‘Exporter’ 00400 Title II of Annex D to Delegated Regulation (EU) 2015/2446 Identity between declarant and importer ‘Importer’ 00500 Article 176(1)(c) and Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446 Discharge of inward processing ‘IP’ and the relevant authorisation number or INF number’ 00700 Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446 Discharge of inward processing (specific commercial policy measures) ‘IP CPM’ 00800 Article 238 of Delegated Regulation (EU) 2015/2446 Discharge of temporary admission ‘TA’ and the relevant authorisation number 00900





On import: Code 1xxxx

Legal basis Subject Additional information Code Title II of Annex D to Delegated Regulation (EU) 2015/2446 Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of entry summary declarations, where the consignee details are unknown. ‘Consignee unknown’ 10 600





Other: Code 4xxxx

Legal basis Subject Additional information Code Article 123 of Delegated Regulation (EU) 2015/2446 Request for a longer period of validity of the proof of the customs status of Union goods ‘Longer period of validity of the proof of the customs status of Union goods’ 40 100

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

(a) Union or international documents, certificates and authorisations produced in support of the declaration, and additional references must be entered in the form of a code defined in Title I, followed either by an identification number or another recognisable reference. The list of documents, certificates and authorisations, and of additional references and their respective codes can be found in the TARIC database.

(b) National documents, certificates and authorisations produced in support of the declaration, and additional references must be entered in the form of a code as defined in Title I (Ex: 2123, 34d5), possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State’s own nomenclature.

2/7. Identification of warehouse

The code to be entered has the following two-part structure:

— The character identifying the type of warehouse: R Public customs warehouse type I S Public customs warehouse type II T Public customs warehouse type III U Private customs warehouse V Storage facilities for the temporary storage of goods Y Non-customs warehouse Z Free zone

— The identification number allocated by the Member State when issuing the authorisation in cases where such an authorisation is issued

3/1. Exporter

In the case of groupage consignments, where paper-based customs declarations are used, and the Member States provide for the use of coded information, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.

3/2. Exporter identification no

The EORI number is structured as follows:

Field Content Format 1 Identifier of the Member State (country code) a2 2 Unique identifier in a Member State an..15

Country code: The country code as defined in Title I regarding the country code of D.E. 3/1 Exporter shall be used.

The structure of a third country unique identification number which has been made available to the Union is as follows:

Field Content Format 1 Country code a2 2 Unique identification number in a third country an..15

3/21. Representative status code

Insert one of the following codes (n1) before the full name and address to designate the status of the representative:

2 Representative (direct representation within the meaning of Article 18(1) of the Code) 3 Representative (indirect representation within the meaning of Article 18(1) of the Code).

Where this data element is printed on a paper document, it will be in square brackets (Ex: [2] or [3])

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

This data element consists of two components:

1. Role code

The following parties can be declared:

Role Code Party Description CS Consolidator Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator's activity by dividing the consolidated consignment into its original components FW Freight Forwarder Party undertaking forwarding of goods MF Manufacturer Party which manufactures goods WH Warehouse Keeper Party taking responsibility for goods entered into a warehouse

2. Identification no of the party

The structure of that number corresponds to the structure as specified for D.E. 3/2 Exporter identification no.

3/40. Additional fiscal references identification no

This data element consists of two components:

1. Role code

The following parties can be declared:

Role Code Party Description FR1 Importer Person or persons designated or recognised as liable for the payment of value added tax by the Member State of importation in accordance with Article 201 of Directive 2006/112/EC FR2 Customer Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in accordance with Article 200 of Directive 2006/112/EC FR3 Tax representative Tax representative liable for the payment of value added tax in the Member State of importation appointed by the importer FR4 Holder of the deferred payment authorisation The taxable person or the person liable for payment or another person that has received deferment of payment in accordance with Article 211 of Directive 2006/112/EC FR5 Vendor (IOSS) Taxable person making use of the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC and holder of the VAT identification number referred to in Article 369q therein FR7 Taxable person or of the person liable for payment of VAT VAT identification number of the taxable person or of the person liable for payment of VAT where the payment of VAT is postponed in accordance with Article 211 second subparagraph of Directive 2006/112/EC.

2. The value added tax identification number is structured as follows:

Field Content Format 1 Identifier of the Member State of issue (ISO code 3166 – alpha 2; Greece may use EL) a2 2 Individual number attributed by Member States for the identification of taxable persons referred to in Article 214 of Directive 2006/112/EC an..15

4/1. Delivery terms

The codes and statements to be entered, as appropriate, in the first two subdivisions are as follows:

First subdivision Meaning Second subdivision Incoterms code Incoterms — ICC/ECE Place to be specified Codes applicable for all modes of transport EXW (Incoterms 2010 or Incoterms 2020) Ex works Named place of delivery FCA (Incoterms 2010 or Incoterms 2020) Free carrier Named place of delivery CPT (Incoterms 2010 or Incoterms 2020) Carriage paid to Named place of destination CIP (Incoterms 2010 or Incoterms 2020) Carriage and insurance paid to Named place of destination DAT (Incoterms 2010) Delivered at terminal Named terminal at port or place of destination DPU (Incoterms 2020) Delivered at place unloaded Named place of destination DAP (Incoterms 2010 or Incoterms 2020) Delivered at place Named place of destination DDP (Incoterms 2010 or Incoterms 2020) Delivered duty paid Named place of destination Codes applicable for sea and inland waterway transport FAS (Incoterms 2010 or Incoterms 2020) Free along ship Named port of shipment FOB (Incoterms 2010 or Incoterms 2020) Free on board Named port of shipment CFR (Incoterms 2010 or Incoterms 2020) Cost and freight Named port of destination CIF (Incoterms 2010 or Incoterms 2020) Cost, insurance and freight Named port of destination XXX Delivery terms other than those listed above Narrative description of delivery terms given in the contract

4/3. Calculation of taxes — Tax type

The codes applicable are given below:

A00 Import duty A30 Definitive antidumping duties A35 Provisional antidumping duties A40 Definitive countervailing duties A45 Provisional countervailing duties B00 VAT C00 Export duty E00 Duties collected on behalf of other countries

4/8. Calculation of taxes — Method of payment

The following codes may be used by the Member States:

A Payment in cash

B Payment by credit card

C Payment by cheque

D Other (e. g. direct debit to agent’s cash account)

E Deferred or postponed payment

G Postponed payment — VAT system (Article 211 of Directive 2006/112/EC)

H Electronic credit transfer

J Payment through post office administration (postal consignments) or other public sector or government department

K Excise credit or rebate

P From agent’s cash account

R Guarantee of the amount payable

S Individual guarantee account

T From agent’s guarantee account

U From agent’s guarantee — standing authority

V From agent’s guarantee — individual authority

O Guarantee lodged with Intervention Agency.

4/9. Additions and deductions

Additions (As defined under Articles 70 and 71 of the Code):

AB Commissions and brokerage, except buying commissions AD Containers and packing AE Materials, components, parts and similar items incorporated in the imported goods AF Tools, dies, moulds and similar items used in the production of the imported goods AG Materials consumed in the production of the imported goods AH Engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the European Union and necessary for the production of the imported goods AI Royalties and license fees AJ Proceeds of any subsequent resale, disposal or use accruing to the seller AK Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union AL Indirect payments and other payments (Article 70 of the code) AN Additions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446

Deductions (As defined under Articles 72 of the Code):

BA Costs of transport after arrival at the place of introduction BB Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation BC Import duties or other charges payable in the Union for reason of the import or sale of goods BD Interest charges BE Charges for the right to reproduce the imported goods in the European Union BF Buying commissions BG Deductions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446

4/13. Valuation indicators

The code comprises four digits, each of which being either a "0" or a "1".

Each "1" or "0" digit reflects whether or not a valuation indicator is relevant to the valuation of the goods concerned.

1st digit : Party relationship, whether there is price influence or not 2nd digit : Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code 3rd digit : Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code. 4th digit : The sale is subject to an arrangement under which part of the proceeds of any subsequent resale, disposal or use accrues directly or indirectly to the seller Example : Goods subject to party relationship, but not to any of the other situations defined under 2nd, 3rd and 4th digits would entail the use of code combination "1000."

4/16. Valuation method

The provisions used to determine the customs value of imported goods are to be coded as follows:

Code Relevant Article of the Code Method 1 70 Transaction value of the imported goods 2 74(2)a) Transaction value of identical goods 3 74(2)b) Transaction value of similar goods 4 74(2)c) Deductive value method 5 74(2)d) Computed value method 6 74(3) Value based on the data available (‘fall-back’method

4/17. Preference

This information includes three-digit codes comprising a single-digit component from 1) and a two-digit component from 2).

The relevant codes are given below:

(1) First digit of the code

1 Tariff arrangement erga omnes

2 Generalised System of Preferences (GSP)

3 Tariff preferences other than those mentioned under code 2

4 Customs duties under the provisions of customs union agreements concluded by the European Union

(2) Next two digits of the code

00 None of the following

10 Tariff suspension

18 Tariff suspension with certificate confirming the special nature of the product

19 Temporary suspension for products imported with an authorised release certificate EASA Form 1 or an equivalent certificate

20 Tariff quota (*6)

25 Tariff quota with certificate confirming the special nature of the product (*6)

28 Tariff quota following outward processing (*6)

50 Certificate confirming the special nature of the product

5/23. Location of goods

Use the ISO alpha 2 country codes used in field 1 of D.E. 3/1 Exporter.

For the type of location, use the codes specified below:

A Designated location

B Authorised place

C Approved place

D Other

For the identification of the location use one of the identifiers below:

Qualifier Identifier Description T Postal code Use the postal code with or without house number for the location concerned. U UN/LOCODE UN/LOCODE as referred to in introductory note 13 number 4. V Customs office identifier Use the codes specified under D.E. 1701000000 Customs office of exit W GNSS coordinates Decimal degrees with negative numbers for South and West. Examples: 44.424896o/8.774792o or 50.838068o/ 4.381508o X EORI number Use the identification number as specified in the description for D.E. 3/2 Exporter identification no. In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned. Y Authorisation number Enter the authorisation number of the location concerned, i.e. of the warehouse where the goods can be examined. In case the authorisation concerns more than one premises, the authorisation number shall be completed by an identifier unique for the location concerned. Z Address Enter the address of the location concerned.

In case code ‘X’ (EORI number) or ‘Y’(authorisation number) is used for the identification of the location, and there are several locations associated with the EORI number or the authorisation number concerned, an additional identifier can be used to enable the unambiguous identification of the location.

7/2. Container

The relevant codes are given below:

0 Goods not transported in containers

1 Goods transported in containers

7/4. Mode of transport at the border

The codes applicable are given below:

Code Description 1 Maritime transport 2 Rail transport 3 Road transport 4 Air transport 5 Mail (Active mode of transport unknown) 7 Fixed transport installations 8 Inland waterway transport 9 Mode unknown (i.e. own propulsion)

8/2. Guarantee type

Guarantee codes

The codes applicable are given below:

Code Description 0 For guarantee waiver (Article 95(2) of the Code) 1 For comprehensive guarantee (Article 89(5) of the Code) 2 For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code) 3 For individual guarantee in cash or other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required (Article 92(1)(a) of the Code 4 For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160) 5 For guarantee waiver where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in accordance with Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council (*7) (Article 89(9) of the Code) I For individual guarantee in another form which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid (Article 92(1)(c) of the Code) 8 For guarantee not required for certain public bodies (Article 89(7) of the Code) B For guarantee furnished for goods dispatched under TIR procedure C For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code) D For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(a) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) E For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(b) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) F For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) G For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(d) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) H For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code

TITLE III

Linguistic references and their codes

Table of linguistic references and their codes